CITY COUNCIL REGULAR MEETING AGENDA
Wednesday, January 11, 2023 at 6:00 PM
Kerman City Hall, 850 S. Madera Avenue, Kerman, CA 93630 The Council Chamber will be open to the public. This meeting will also be available for public viewing and participation through Zoom. The zoom link and telephone number listed below will provide access to the City Council meeting.
Zoom link: City Council Meeting Meeting ID: 815 480 4966 Password: 93630 Telephone number: (669) 900-6833
Public comment accepted in person, via Zoom, and by email at: [email protected]
1. OPENING CEREMONIES
A. Welcome – Mayor
B. Call to Order
C. Roll Call
D. Invocation
At this time the Council wishes to provide anyone an opportunity to give a brief invocation or inspirational thought. In accordance with law, we would request this opportunity not be used to recruit converts, to advance anyone, or to disparage any other faith or belief. If no one steps forward, we will observe a moment of silence so that we may all focus our thoughts on how best to serve our community.
E. Pledge of Allegiance
2. AGENDA APPROVAL / ADDITIONS / DELETIONS
To accommodate members of the public or convenience in the order of presentation, items on the agenda may not be presented or acted upon in the order listed.
3. PRESENTATIONS / CEREMONIAL MATTERS - None
4. REQUEST TO ADDRESS COUNCIL
This portion of the meeting is reserved for members of the public to address the Council on items of interest that are not on the Agenda and are within the subject matter jurisdiction of the Council.
Speakers shall be limited to three minutes. It is requested that no comments be made during this period on items on the Agenda. Members of the public wishing to address the Council on items on the Agenda should notify the Mayor when that Agenda item is called, and the Mayor will recognize your discussion at that time. It should be noted that the Council is prohibited by law from taking any action on matters discussed that are not on the Agenda. Speakers are asked to please use the microphone, and provide their name and address.
1 5. CONSENT CALENDAR
Matters listed under the Consent Calendar are considered routine and will be enacted by one motion and one vote. There will be no separate discussion of these items. If discussion is desired, a member of the audience or a Council Member may request an item be removed from the Consent Calendar and it will be considered separately.
A. SUBJECT: Minutes December 14, 2022 (MR)
RECOMMENDATION: Council approve minutes as presented.
B. SUBJECT: Warrants (JA)
1. Nos. 25636-25798 $978,217.92 ACH $230,265.01
RECOMMENDATION: Council approve warrants and electronic bank transfers as presented. (Pursuant to Government Code 37208)
C. SUBJECT: Payroll (JA)
11/13/22 - 11/26/22: $179,541.98; Retro Pay & Other: $1,933.89; Overtime: $5,638.51; Holiday at 1/2 Time: $2,394.65; Standby: $1,417.14; Comp Time Earned: 77.06; Uniform Pay: $7,726.40; Holiday Pay: $21,820.45
11/27/22 - 12/10/22: $185,254.39; Retro Pay & Other: $2,719.36; Overtime: $8,914.50; Standby: $1,263.07; Comp Time Earned: 53.63.
RECOMMENDATION: Council approve payroll report as presented.
D. SUBJECT: Monthly Investment Report (JA)
RECOMMENDATION: Council approve monthly investment report as presented.
E. SUBJECT: Ordinance Amending Chapter 15.04 of Title 15 of the Kerman Municipal Code to Adopt the 2022 California Building Standards Code By Reference (JRO) RECOMMENDATION: City Council by motion waive second reading and adopt an Ordinance Amending Chapter 15.04 of Title 15 of the Kerman Municipal Code to Adopt the 2022 California Building Standards Code by reference.
F. SUBJECT: Remote City Council Meetings Under New Brown Act Requirements (AB 361) (MR) RECOMMENDATION: Council by motion adopt resolution reauthorizing remote teleconference public meetings by the City Council and all boards, commissions, and standing committees of the City in accordance with Assembly Bill 361.
G. SUBJECT: Consider Concurring with North Central Fire Protection District Board’s Ordinance No. 2022-01 Adopting the 2022 California Fire Code and Concurring with Resolution No. 22-13 Finding that Modifications or Changes to the California Fire Code are Reasonably Necessary as Amended (JRO)
RECOMMENDATION: City Council by motion approve a resolution concurring with North Central Fire Protection District Board’s Ordinance No. 2022-01 Adopting the 2022 California Fire Code and concurring with Resolution No. 22-13 finding that modifications or changes to the California Fire Code are reasonably necessary as amended. 2 H. SUBJECT: Resolution Authorizing the City Manager to Complete and Sign Applications and Administer the New Alternative Fuel Vehicle Purchase Program through San Joaquin Valley Air Pollution Control District (JA)
RECOMMENDATION: Council by motion adopt resolution authorizing City Manager to complete and sign applications and administer the new alternative fuel vehicle purchase program through San Joaquin Valley Air Pollution Control District
I. SUBJECT: Participation in Fresno County’s Urban County Development Block Grant for Program Years 2024-25, 2025-26, 2026-27 (JAJ)
RECOMMENDATION: Council by motion adopt resolution approving participation in a Joint Powers Agreement for administration of the County Community Development Block Grant program for Program Years 2024-25, 2025-26, 2026-27.
J. SUBJECT: Award of Contract for the Hart Ranch Community Park Orchard Removal to JFS Enterprises, Inc. (JJ)
RECOMMENDATION: Council by motion adopt the resolution awarding the contract for the Hart Ranch Community Park Orchard Removal to JFS Enterprises, Inc. in the amount of $50,000.00 and authorize the City Manager to sign the contract.
6. PUBLIC HEARINGS
These hearings are scheduled at the time stated and will be heard by the Council as close to the time stated as possible.
A. SUBJECT: Ordinance Text Amendment to Amend Ordinance Sections 17.46.030, 17.48.030,
17.50.030, 17.90.020 of Title 17 of the Kerman Municipal Code and Adding Chapter 17.100 to Title 17 of the Kerman Municipal Code Relating to Alcohol Beverage Sales (JRO) RECOMMENDATION: City Council conduct a public hearing, waive full reading, and introduce an Ordinance Text Amendment amending Ordinance Sections 17.46.030, 17.48.030, 17.50.030,
17.90.020 of Title 17 of the Kerman Municipal Code and adding Chapter 17.100 to Title 17 of the Kerman Municipal Code related to Alcohol Beverage Sales.
7. DEPARTMENT REPORTS
A. SUBJECT: Presentation of the City of Kerman 2021-2022 Auditor’s Report and Financial Statements
RECOMMENDATION: Council accept the City of Kerman 2021-2022 Auditor’s Report and Financial Statements as presented.
B. SUBJECT: Resolution Appointing Members to the Planning Commission and Announcement of Votes (MR)
RECOMMENDATION: Council by motion adopt resolution appointing two applicants to the Planning Commission for three-year terms ending December 31, 2025.
C. SUBJECT: Request for Funding - Kerman Youth Football RECOMMENDATION: Council review request and direct staff accordingly. 3 D. SUBJECT: Updated City Expense Reimbursement Policy (JAJ) RECOMMENDATION: City Council by motion adopt resolution approving and adoption an updated City policy concerning expense reimbursements for the Mayor, Councilmembers, members of the Boards and Commissions, and employees for City related travel and business which shall supersede any existing City policy(ies).
E. SUBJECT: Amendment of Authorized Position List to add Code Enforcement Staff Position and Amendment to FY 22-23 Budget to Fund said Position (JAJ) RECOMMENDATION: Council by motion adopt resolution amending the Authorized Position List to add the position of Code Enforcement Official and amending the FY 22-23 Budget in the amount of $40,000.00 to fund the positon.
F. SUBJECT: Consideration of Reasonable Accommodations Policy for City Meetings Subject to the Brown Act to Comply with AB 2449 (JAJ)
RECOMMENDATION: Council by motion approve resolution adopting reasonable accommodations policy for City meetings subject to the Brown Act to comply with Assembly Bill No. 2449.
G. SUBJECT: Council Assignment for Committees, Commissions and Boards (MR) RECOMMENDATION: Council discuss various assignment and by minute order approve appointments.
8. CITY MANAGER / STAFF COMMUNICATIONS
9. MAYOR / COUNCIL REPORTS
10. CLOSED SESSION
A. Government Code Section 54957
PUBLIC EMPLOYEE EVALUATION
Title: City Manager
11. ADJOURNMENT
Agenda packet is available for review 72 hours prior to the meeting at the city clerk’s office and on the city website. Items received at the meeting will be available for review at the city clerk’s office.
ADA Compliance and Reasonable Accommodation. In compliance with the American with Disabilities Act (ADA), if you need special assistance to participate at this meeting, please contact the City Clerk at (559) 846-9380. Notification prior to the meeting (preferably 48 hours) will enable the City Clerk to make reasonable arrangement to ensure accessibility to this meeting. Pursuant to the ADA, the meeting room is accessible to the physically handicapped.
4 AGENDA POSTING CERTIFICATION
I, Marci Reyes, City Clerk for the City of Kerman, do hereby declare under penalty of perjury that I caused the above agenda to be posted at City of Kerman Council Chambers at 850 S. Madera Ave., Kerman, CA 93630 and on the City website at www.cityofkerman.net.
Date: January 6, 2023 /s/ Marci Reyes, City Clerk
5 CITY COUNCIL REGULAR MEETING MINUTES
Wednesday, December 14, 2022 at 6:00 PM
Kerman City Hall, 850 S. Madera Avenue, Kerman, CA 93630
1. OPENING CEREMONIES
A. Welcome - Mayor
B. Call to Order - 6:03 p.m.
C. Roll Call - All present.
D. Invocation - Chief of Police.
E. Pledge of Allegiance - Performed.
2. AGENDA APPROVAL / ADDITIONS / DELETIONS
Motion by Council Member Nehring, Seconded by Council Member Nijjer. Voting Yea: Mayor Yep, Council Member Coleman, Council Member Herrera
3. PRESENTATIONS / CEREMONIAL MATTERS
A. SUBJECT: Declaring the Results of the 2022 General Election, Oaths of Office, and Annual Reorganization (MR)
RECOMMENDATION: Council review the Fresno County Elections Office canvass for Mayor and City Council positions and take the following action:
1. By motion adopt resolution declaring the results of the 2022 General Election as certified by the Fresno County Elections Office; and
Motion by Council Member Nehring, Seconded by Council Member Nijjer. Voting Yea:
Mayor Yep, Council Member Coleman, Council Member Herrera Res 22-87
2. Authorize the City Clerk to perform the Oaths of Office and present the Mayor and Council Members with Certificates of Election; and
New Mayor and Council Members sworn in and took seats.
3. Council to recognize outgoing Council Member for their years of service; and
4. Council to accept nominations for Mayor Pro-Tem and make appointment by motion.
Motion made by Council Member Herrera, to appoint Bill Nijjer as Mayor Pro Tem, Seconded by Council Member Yep. Voting Yea: Mayor Pacheco, Council Member Nijjer, Council Member Coleman
6 Section 5, Item A.
6:29 p.m. Recess for New Council Reception.
6:50 p.m. Council Reconvene.
4. REQUEST TO ADDRESS COUNCIL
None.
5. CONSENT CALENDAR
Motion made by Council Member Yep, Seconded by Council Member Herrera. Voting Yea:
Council Member Nijjer, Council Member Coleman, Mayor Pacheco A. SUBJECT: Minutes - November 9, 2022
RECOMMENDATION: Council approve minutes as presented.
B. SUBJECT: 10/02/22 - 10/15/22: $179,307.12; Retro Pay & Other: $924.58; Overtime:
$8,004.83; Standby: $1,498.71; Comp Time Earned: 39.38
10/16/22 - 10/29/22: $188,527.49; Overtime: $8,034.03; Standby: $1,287.47; Comp Time Earned: 66.00
10/30/22 - 11/12/22: $176,433.13; Overtime: $6,185.13; Holiday at 1/2 Time: $1,594.45 Standby: $1,683.41; Comp Time Earned: 54.00
RECOMMENDATION: Council approve payroll as presented.
C. SUBJECT: Warrants
1. Nos. 25398- 25635 $900,614.79 ACH $140,358.69
RECOMMENDATION: Council approve warrants and electronic bank transfers as presented. (Pursuant to Government Code 37208)
D. SUBJECT: Monthly Investment Report
RECOMMENDATION: Council accept monthly investment report as presented.
E. SUBJECT: Remote City Council Meetings Under New Brown Act Requirements (AB 361) (MR) RECOMMENDATION: Council by motion adopt resolution reauthorizing remote teleconference public meetings by the City Council and all boards, commissions, and standing committees of the City in accordance with Assembly Bill 361.
Res 22-88
7 Section 5, Item A.
F. SUBJECT: Agreement with AXON Enterprises, Inc. for TASER 7 Conducted Energy Devices, Maintenance, and Training (JG)
RECOMMENDATION: Council by motion adopt resolution approving the 2022-2027 Master Services and Purchasing Agreement with AXON Enterprise, Inc. for Taser 7 Conducted Energy Devices in the amount of $106,848.65.
Res 22-89
G. SUBJECT: Resolution Approving 2022-2023 Adult Compliance Team Agreement to Participate with Fresno County (JG)
RECOMMENDATION: Motion to adopt resolution approving 2022-2023 Adult Compliance Team Agreement with County of Fresno
Res 22-90
H. SUBJECT: Resolution Accepting the Kerman Animal Shelter (JJ) RECOMMENDATION: Council by motion adopt the resolution accepting the Kerman Animal Shelter and authorize the City Engineer to record the Notice of Completion.
Res 22-91
I. SUBJECT: Resolution Approving Consultant Services Agreement to Prepare and File Claims for State Mandated Cost Reimbursement with David Wellhouse & Associates, Inc. and authorize the City Manager to Execute the Agreement (JA)
RECOMMENDATION: Council by motion adopt resolution approving consultant services agreement to prepare and file claims for State Mandated Cost Reimbursement with David Wellhouse & Associates, Inc. and authorize the City Manager to execute the agreement.
Res 22-92
6. PUBLIC HEARINGS
A. SUBJECT: Ordinance Amending Chapter 15.04 of Title 15 of the Kerman Municipal Code to Adopt the 2022 California Building Standards Code By Reference (JRO) RECOMMENDATION: City Council conduct public hearing, waive full reading, and introduce Ordinance Amending Chapter 15.04 of Title 15 of the Kerman Municipal Code to Adopt the 2022 California Building Standards Code by reference.
8 Section 5, Item A.
Opened/Closed Public Hearing. Motion made by Council Member Herrera, Seconded by Council Member Yep. Voting Yea: Council Member Nijjer, Council Member Coleman, Mayor Pacheco
B. SUBJECT: Public Hearing for the Elimination of a Marked Crosswalk at the Intersection of Vineland Avenue and D Street (JJ)
RECOMMENDATION: Council conduct public hearing, receive public comments, and adopt the resolution eliminating the marked crosswalk at the south leg of the intersection of Vineland Avenue and D Street.
Open/Closed Public Hearing. Motion made by Council Member Herrera, Seconded by Council Member Nijjer. Voting Yea: Council Member Yep Council Member Coleman, Mayor Pacheco
Res 22-93
7. CITY MANAGER / STAFF COMMUNICATIONS
8. MAYOR / COUNCIL REPORTS
9. CLOSED SESSION
10. ADJOURNMENT
7:10 p.m.
MINUTES CERTIFICATION
I, MARCI REYES, City Clerk for the City of Kerman, do hereby declare under penalty of perjury that the above Minutes are a true depiction of all actions taken at the City Council meeting held on the first date above written at Kerman City Hall, 850 S. Madera Ave, Kerman, CA.
Date: December 15, 2022 _________________________
Marci Reyes City Clerk
9 Section 5, Item A.
Accounts Payable
User:
Printed:
Gmendoza
1/4/2023 8:47 AM
Checks by Date - Detail by Check Date
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
25636 12286 PATRICIA LOZANO 12/06/2022
120622 PD- 140 WALMART GIFT CARDS @ $50 EACH- SHOP WITH A COP EVENT DEC 7,000.00 Total for Check Number 25636: 7,000.00
25637 10789 SANDRA MENDOZA 12/06/2022
120622 PD- 135 WALMART GIFT CARDS @$50 EACH AND ALSO 1 GIFT CARD $400 7,150.00 Total for Check Number 25637: 7,150.00
25638 12053 R & L MUSIC ENT 12/06/2022
10162042 PD- DJ SERVICE FOR SHOP WITH A COP EVENT DEC 13 2022 200.00 Total for Check Number 25638: 200.00
Total for 12/6/2022: 14,350.00
25645 11493 24 / 7 PET VETS 12/08/2022
68017 AC- EMERGENCY EXAM FOR FELINE EUTHANASIA CASE 22-4044 150.30 68376 AC- EMERGENCY EXAM FOR CANINE EITHANASIA CASE 22-3949 150.30 68434 AC- EMERGENCY EXAM FOR FELINE EUTHANASIA CASE 22-4169 150.30 Total for Check Number 25645: 450.90
25646 12134 ANA A BOLANOS CRUZ OR ANTOJITOS OAXAQUENOS 12/08/2022 120622 ADM- 2022 EMPLOYEE LUNCHEON 1,200.00
Total for Check Number 25646: 1,200.00
25647 10035 AQUA NATURAL SOLUTIONS 12/08/2022
5045 SWR- SLUDGE REMOVER 319.19
Total for Check Number 25647: 319.19
25648 11558 AUTOMATED ACCESS INC 12/08/2022
7151722 CS- LIMIT SWITCH BOX REPAIR- KPD SALLY PORT 150.00 Total for Check Number 25648: 150.00
25649 12324 MARGARITA AVALOS 12/08/2022
00281480 CTC- CTC DEPOSIT 11/19/22 400.00
Total for Check Number 25649: 400.00
25650 11355 BADGER METER 12/08/2022
800112361 FIN- BEACON HOSTING SERV UNIT NOVEMBER 2022 113.64 800112361 FIN- BEACON HOSTING SERV UNIT NOVEMBER 2022 113.64 80098648 FIN- BEACON HOSTING SERV UNIT MAY 2022 91.40
80098648 FIN- BEACON HOSTING SERV UNIT MAY 2022 91.40
AP Checks by Date - Detail by Check Date (1/4/2023 8:47 AM) Page 1 10 Section 5, Item B.
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 25650: 410.08
25651 10060 BRYANT L JOLLEY CPA'S 12/08/2022
063022 FIN- ACCOUNTING SERVICES- FYE 06/30/22 4,940.00
063022 FIN- ACCOUNTING SERVICES- FYE 06/30/22 5,320.00
063022 FIN- ACCOUNTING SERVICES- FYE 06/30/22 6,840.00
063022 FIN- ACCOUNTING SERVICES- FYE 06/30/22 5,320.00
063022 FIN- ACCOUNTING SERVICES- FYE 06/30/22 13,080.00 Total for Check Number 25651: 35,500.00
25652 10617 C A REDING CO INC 12/08/2022
651289 REC- CTC- LANIER/MP C307 - OCT 2022 80.03
652904 SWR- 50%- LANIER MPC4504 COPIES 54.02
652904 WTR 50%- LANIER MPC4504 COPIES 54.02
653226 CS- SC-LANIER MPC4504 OCT 2022- SR CTR SVC 16.00 653226 CS- SC-LANIER MPC4504 OCT 2022- KERMAN WELLNESS HUB 3.40 653226 CS- SC-LANIER MPC4504 OCT 2022- GENERAL COPIES 89.28 653226 CS- SC-LANIER MPC4504 OCT 2022- YSB 16.00
653226 CS- SC-LANIER MPC4504 OCT 2022- PLANNED REC 16.00 Total for Check Number 25652: 328.75
25653 12323 MARIANA CARRILLO 12/08/2022
00309755 CTC- SH DEPOSIT 11/24/22 100.00
Total for Check Number 25653: 100.00
25654 10452 CITY OF FRESNO WMD 12/08/2022
COK2211100 WTR- WEEKLY LAB ANALYSIS 30.00
COK2211100 SWR- WEEKLY LAB ANALYSIS 5.00
COK2211100 SWR- WEEKLY LAB ANALYSIS 48.00
COK2211154 WTR- WEEKLY LAB ANALYSIS 30.00
COK2211154 SWR- WEEKLY LAB ANALYSIS 14.00
COK2211154 SWR- WEEKLY LAB ANALYSIS 48.00
COK2211247 SWR- WEEKLY LAB ANALYSIS 48.00
COK2211247 WTR- WEEKLY LAB ANALYSIS 30.00
COK2211247 SWR- WEEKLY LAB ANALYSIS 7.00
Total for Check Number 25654: 260.00
25655 11203 CONSERVATION MART LLC 12/08/2022
182575 WTR CNSRV- SPRAY NOZZLES 1,108.87
Total for Check Number 25655: 1,108.87
25656 10114 CROWN SHORT LOAD CONCRETE 12/08/2022
117509 SDWLK REP- CONCRETE FOR CURB & GUTTER REPLACEMENT - CA & MICHELL 506.73 Total for Check Number 25656: 506.73
25657 11724 FACT AUTOMATED ENTRANCES INC 12/08/2022
249074 CS- POWER SUPPLY INSTALL- PART & LABOR 638.11
Total for Check Number 25657: 638.11
25658 12322 KARINA GARCIA 12/08/2022
00315636 CTC- SH DEPOSIT- 11/19/22 100.00
Total for Check Number 25658: 100.00
AP Checks by Date - Detail by Check Date (1/4/2023 8:47 AM) Page 2 11 Section 5, Item B.
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
25659 10185 GRAINGER 12/08/2022
9498581959 CS- HAND CLEANER DISPENSER- ANIMAL SHELTER 56.73 9509954328 CS- FIRE HOSE NOZZLE (6)- ANIMAL SHELTER 99.38 Total for Check Number 25659: 156.11
25660 11358 GREAT AMERICA FINANCIAL SERVICES12/08/2022
32908093 PD- PATROL OPS COPIER/FAX- AGREEMENT- DEC 151.48 Total for Check Number 25660: 151.48
25661 10219 JENSEN & PILEGARD INC 12/08/2022
651746 VE EQUIP- KNOBS FOR WEED EATER 5.53
653039 VE EQUIP- HEDGE TRIMMER REPAIR 50.59
653040 VE EQUIP- BLOWER REPAIR 36.14
653042 VE EQUIP- FUEL CAP FOR BLOWER KNOB FOR POLE SAW SPARK BOOT 21.13 653043 VE EQUIP- HEDGE TRIMMER SPRAY PENETRATING OIL 43.29 Total for Check Number 25661: 156.68
25662 10228 JS COMMUNICATIONS INC 12/08/2022
82404 PD- REPLACEMENT OF MIC CORDS TO HAND HELD RADIOS TESTED TO SPECS 196.05 Total for Check Number 25662: 196.05
25663 10250 LIEBERT CASSIDY WHITMORE 12/08/2022
226305 ADM- ADMIN-HR PERSONNEL MATTER-09/2022 212.50
226691 ADM- ADMIN-HR PERSONNEL MATTER-09/2022 340.00
226753 ADM- ADMIN-HR PERSONNEL MATTER-09/2022 2,647.50
226766 ADM- ADMIN-HR PERSONNEL MATTER-09/2022 971.50
226835 ADM- ADMIN-HR PERSONNEL MATTER-09/2022 106.00
228084 ADM- ADMIN-HR PERSONNEL MATTER-10/2022 402.00
228525 ADM- ADMIN-HR PERSONNEL MATTER-10/2022 6,000.00
228544 ADM- ADMIN-HR PERSONNEL MATTER-10/2022 4,471.00
228581 ADM- ADMIN-HR PERSONNEL MATTER-10/2022 742.00
228617 ADM- ADMIN-HR PERSONNEL MATTER-10/2022 556.50
Total for Check Number 25663: 16,449.00
25664 10252 LITHIA FORD OF FRESNO 12/08/2022
1320820 PD REP- WINDSHIELD MOULDINGS #1489 459.18
Total for Check Number 25664: 459.18
25665 12117 DANIEL LOZANO 12/08/2022
112622 AAC- REIMB FOR DOG FOOD 30.27
Total for Check Number 25665: 30.27
25666 10265 MONTOY LAW CORPORATION 12/08/2022
112322 CC- OCTOBER 2022 LEGAL FEES 15,511.50
Total for Check Number 25666: 15,511.50
25667 10269 MOUNTAIN VALLEY PEST CONTROL 12/08/2022
111579 CS- PEST CONTROL SPRAY- SR CTR 75.00
Total for Check Number 25667: 75.00
25668 10282 OFFICE DEPOT 12/08/2022
268597545-001 CS- EMPLOYEE BOARD REPLACEMENT 44.67
268712331-001 CS- REC ADMIN SUPPLIES 228.99
AP Checks by Date - Detail by Check Date (1/4/2023 8:47 AM) Page 3 12 Section 5, Item B.
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
272821732-001 CS- BOARD RETURN -177.84
273498514-001 CS- DEPARTMENT COPY PAPER- COLOR PAPER FOR FLYERS 61.01 273498514-001 CS- DEPARTMENT COPY PAPER- COLOR PAPER FOR FLYERS 61.01 273498514-001 CS- DEPARTMENT COPY PAPER- COLOR PAPER FOR FLYERS 61.01 273498514-001 CS- DEPARTMENT COPY PAPER- COLOR PAPER FOR FLYERS 61.01 273498514-001 CS- DEPARTMENT COPY PAPER- COLOR PAPER FOR FLYERS 77.11 273498514-001 CS- DEPARTMENT COPY PAPER- COLOR PAPER FOR FLYERS 61.01 275888646001 FIN- OFFICE SUPPLIES 3.35
275888646001 FIN- OFFICE SUPPLIES 1.77
275888646001 FIN- OFFICE SUPPLIES 0.36
275888646001 FIN- OFFICE SUPPLIES 4.53
275907394001 FIN- OFFICE SUPPLIES 134.31
275907394001 FIN- OFFICE SUPPLIES 52.56
275907394001 FIN- OFFICE SUPPLIES 99.27
275907394001 FIN- OFFICE SUPPLIES 10.51
276011904001 FIN- OFFICE SUPPLIES 2.84
276011904001 FIN- OFFICE SUPPLIES 26.86
276011904001 FIN- OFFICE SUPPLIES 36.32
276011904001 FIN- OFFICE SUPPLIES 14.21
278244681001 PD- OFFICE SUPPLIES 453.59
278255297001 PD- OFFICE SUPPLIES 205.60
278255298001 PD- OFFICE SUPPLIES 149.03
278833686001 PD- OFFICE SUPPLIES 80.39
Total for Check Number 25668: 1,753.48
25669 10289 P.G.& E. 12/08/2022
2881141119-9 CS- CNG VEHICLES FUEL- NOV 2022 475.86
5467738309-0 WTR/SWR/SD- 10/14/22-11/14/22 24.64
5467738309-0 WTR/SWR/SD- 10/14/22-11/14/22 295.90
5467738309-0 WTR/SWR/SD- 10/14/22-11/14/22 28,916.70
5467738309-0 WTR/SWR/SD- 10/14/22-11/14/22 107.91
6206788690-3 CS- CS ELEC & GAS- OCT 2022 - COMM SERVICES 1,022.31 6206788690-3 CS- CS ELEC & GAS- OCT 2022 - COMM SERVICES 2,873.88 6206788690-3 CS- CS ELEC & GAS- OCT 2022 1,977.64
8542225974-8 PD 5%- SOLAR CONNECTION FEE 10/24-11/21 17.76 8542225974-8 CITH HALL 3%- SOLAR CONNECTION FEE 10/24-11/21 10.67 8542225974-8 PARKS 1%- SOLAR CONNECTION FEE 10/24-11/21 3.55 8542225974-8 SC 2%- SOLAR CONNECTION FEE 10/24-11/21 7.10 8542225974-8 WTR 71%- SOLAR CONNECTION FEE 10/24-11/21 252.22 8542225974-8 CTC 7%- SOLAR CONNECTION FEE 10/24-11/21 24.87 8542225974-8 PLAN REC 1%- SOLAR CONNECTION FEE 10/24-11/21 21.31 8542225974-8 VE 3%- SOLAR CONNECTION FEE 10/24-11/21 10.66 8542225974-8 PLAN REC 1%- SOLAR CONNECTION FEE 10/24-11/21 3.55 8542225974-8 SWR 1%- SOLAR CONNECTION FEE 10/24-11/21 3.55 9081203718-3 CS- KATEYS PARK- PG&E NOV 2022 127.33
Total for Check Number 25669: 36,177.41
25670 10573 PILOT ROCK 12/08/2022
254370 CS- BBQ GRILL PARTS (KERCKHOFF PARK) 116.55
Total for Check Number 25670: 116.55
25671 10304 PITNEY BOWES GLOBAL FIN SERV LLC12/08/2022
3105813345 VAR- 2ND QTR RENT POSTAGE/FOLDER MACHINES-09/30/22-12/29/22 29.95 3105813345 VAR- 2ND QTR RENT POSTAGE/FOLDER MACHINES-09/30/22-12/29/22 464.53 3105813345 VAR- 2ND QTR RENT POSTAGE/FOLDER MACHINES- 09/30/22-12/29/22 89.85 3105813345 VAR- 2ND QTR RENT POSTAGE/FOLDER MACHINES-09/30/22-12/29/22 419.61 3105813345 VAR- 2ND QTR RENT POSTAGE/FOLDER MACHINES-09/30/22-12/29/22 274.64 AP Checks by Date - Detail by Check Date (1/4/2023 8:47 AM) Page 4 13 Section 5, Item B.
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
3105813345 VAR- 2ND QTR RENT POSTAGE/FOLDER MACHINES-09/30/22-12/29/22 419.61 Total for Check Number 25671: 1,698.19
25672 10316 R G EQUIPMENT OF FRESNO INC 12/08/2022
134703 SM EQUIP- SMALL EQUIPMENT REPLACEMENT 287.11
Total for Check Number 25672: 287.11
25673 10319 RENO'S HARDWARE 12/08/2022
10855 CS- TOILET SEAT (2)- PD 21.99
10869 CS- SPRAY PAINT- PARKS 3.43
10872 CS- PAINT/TOOLS- KERCKHOFF 35.46
Total for Check Number 25673: 60.88
25674 10332 SEBASTIAN 12/08/2022
10730753 VAR- MONTHLY PHONE SERVICE- 11/21/22-12/20/22 353.26 10730753 VAR- MONTHLY PHONE SERVICE- 11/21/22-12/20/22 (PD PROJECT) 76.05 10730753 VAR- MONTHLY PHONE SERVICE- 11/21/22-12/20/22 166.44 10730753 VAR- MONTHLY PHONE SERVICE- 11/21/22-12/20/22 106.97 10730753 VAR- MONTHLY PHONE SERVICE- 11/21/22-12/20/22 114.90 10730753 VAR- MONTHLY PHONE SERVICE- 11/21/22-12/20/22 86.00 10730753 VAR- MONTHLY PHONE SERVICE- 11/21/22-12/20/22 47.15 10730753 VAR- MONTHLY PHONE SERVICE- 11/21/22-12/20/22 27.00 10730753 VAR- MONTHLY PHONE SERVICE- 11/21/22-12/20/22 430.23 10730753 VAR- MONTHLY PHONE SERVICE- 11/21/22-12/20/22 70.07 10730753 VAR- MONTHLY PHONE SERVICE- 11/21/22-12/20/22 75.86 10730753 VAR- MONTHLY PHONE SERVICE- 11/21/22-12/20/22 27.00 10730753 VAR- MONTHLY PHONE SERVICE- 11/21/22-12/20/22 (PD PROJECT) 14.47 10730753 VAR- MONTHLY PHONE SERVICE- 11/21/22-12/20/22 27.00 10730753 VAR- MONTHLY PHONE SERVICE- 11/21/22-12/20/22 548.70 10730753 VAR- MONTHLY PHONE SERVICE- 11/21/22-12/20/22 257.48 10730753 VAR- MONTHLY PHONE SERVICE- 11/21/22-12/20/22 207.42 10730753 VAR- MONTHLY PHONE SERVICE- 11/21/22-12/20/22 (PD PROJECT) 5.92 10730753 VAR- MONTHLY PHONE SERVICE- 11/21/22-12/20/22 353.26 10730753 VAR- MONTHLY PHONE SERVICE- 11/21/22-12/20/22 13.49 10730753 VAR- MONTHLY PHONE SERVICE- 11/21/22-12/20/22 37.96 10730753 VAR- MONTHLY PHONE SERVICE- 11/21/22-12/20/22 47.15 10730753 VAR- MONTHLY PHONE SERVICE- 11/21/22-12/20/22 197.40 Total for Check Number 25674: 3,291.18
25675 10337 SLUMBERGER LUMBER 12/08/2022
ACCT 3115 STRTS- DOUBLE FACE SLEDGE 160.16
ACCT 3115 PARKS- SUPPLIES- 1 INV <$50 23.74
ACCT 3115 BLDG- SUPPLIES- 1 INV <$50 28.74
ACCT 3115 SDWLK REP- CURB & GUTTER REPAIR- CALIFORNIA & MICHELLE 80.23 ACCT 3115 STRTS- SUPPLIES- 7 INV <$50 101.85
ACCT 3115 MEDIANS- SUPPLIES- 1 INV <$50 52.26
ACCT 3115 SDWLK REP- CURB & GUTTER REPAIR- CALIFORNIA & MICHELLE 125.97 ACCT 3115 BLDG- RETURN -9.80
ACCT 3115 PD REP- SUPPLIES- 2 INV <$50 8.25
ACCT 3115 STRTS- SUPPLIES- 1 INV <$50 20.46
ACCT 3115 SD- SAND BAGS 14.80
ACCT 3115 SDWLK REP- SUPPLIES- 1 INV <$50 70.72
ACCT 3115 SDWLK REP- CURB & GUTTER REPAIR- CALIFORNIA & MICHELLE 125.97 ACCT 3115 PARKS- ITEMS TO COVER BIG BACK FLOWS AT PARKS 132.90 ACCT 3115 SFO- SUPPLIES- 1 INV <$50 47.65
ACCT 3115 SWR- TRASH CAN RAKE 50.54
ACCT 3115 BLDG- MOP BUCKET/WRINGER 84.98
AP Checks by Date - Detail by Check Date (1/4/2023 8:47 AM) Page 5 14 Section 5, Item B.
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
ACCT 3116 CS- PARKS-MAINT/REPAIR SUPPLIES 73.82
ACCT 3116 CS- BLDG-MAINT/REPAIR SUPPLIES 51.95
ACCT 3116 SDWLK REP- SIDEWALK REPAIR (CA & SUSAN) 45.92 ACCT 3305 WTR- SUPPLIES FOR OUTLET AT WELL 24.60
Total for Check Number 25675: 1,315.71
25676 10015 THE ADVANCE GROUP 12/08/2022
80127 FIN- ACCOUNTS PAYABLE ENVELOPES 70.22
80127 FIN- ACCOUNTS PAYABLE ENVELOPES 179.45
80127 FIN- ACCOUNTS PAYABLE ENVELOPES 14.04
80127 FIN- ACCOUNTS PAYABLE ENVELOPES 132.63
Total for Check Number 25676: 396.34
25677 10754 THE HOME DEPOT PRO-SUPPLY WORKS12/08/2022
71506861 CS- JANITORIAL SUPPLIES- NOV 694.46
715682407 CS- JANITORIAL SUPPLIES- NOV 97.26
Total for Check Number 25677: 791.72
25678 10371 TJ LAW & ASSOCIATES INVESTIGATIONS12/08/2022 22-329 PD- GARCIA BACKGROUND INVESTIGATION A. GARCIA (OFFICER) 700.00 Total for Check Number 25678: 700.00
25679 12290 VERIZON 12/08/2022
612000035282 VE- INSTALL OF TRACKING UNITS 572.28
633000037039 VE- INSTALL OF TRACKING UNITS 311.70
Total for Check Number 25679: 883.98
25680 11631 ZAMORINS SOLUTIONS INC 12/08/2022
KERMAN 2022 CS- PARKZAPP SOFTWARE SUBSCRIPTION - 2 ADDITIONAL USERS AND 1 LO 375.00 Total for Check Number 25680: 375.00
Total for 12/8/2022: 122,505.45
25681 11525 ADOLPHS A-1 TREE SERVICE 12/15/2022
1600-2022 STRTS- DEAD PALM REMOVED KEARNEY BLVD 900.00
Total for Check Number 25681: 900.00
25682 10017 ADVANCED FLOW MEASUREMENT 12/15/2022
0004813 WTR- CONVERT WELL 17 FLOWMETER TO DIGITAL 1,967.12 Total for Check Number 25682: 1,967.12
25683 11387 LUISA AGUIRRE 12/15/2022
120622 REC- INSTRUCTOR FEE ZUMBA NOV 2022 395.50
Total for Check Number 25683: 395.50
25684 12257 AMERITAS LIFE INSURANCE CORP 12/15/2022
120322 HR- CLAIMS FUNDING ENDING 12/03/22 1,426.80
Total for Check Number 25684: 1,426.80
25685 10040 AT&T MOBILITY 12/15/2022
287286957034X12 PD- NOV MDT WIRELESS SERVICE 11/01/22-11/30/22 442.64 AP Checks by Date - Detail by Check Date (1/4/2023 8:47 AM) Page 6 15 Section 5, Item B.
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
287287185708X12 PD- SRO CELL PHONES/MDT 178.58
287287978139 PD- NOV CELLULAR SERVICE 410.05
287287978139 AC- NOV CELLULAR SERVICE 44.69
287288087181X12 PD- ACT CELL PHONE IPAD SERVICE AND NEW IPAD 9GEN 130.46 287293504071X11 VAR- MONTHLY CELLULAR SERVICE 11/01/22-11/30/22 46.74 287293504071X11 VAR- MONTHLY CELLULAR SERVICE 11/01/22-11/30/22 163.80 287293504071X11 VAR- TABLETS FOR FOOD BANK 11/01/22-11/30/22 80.48 287293504071X11 VAR- MONTHLY CELLULAR SERVICE 11/01/22-11/30/22 8.86 287293504071X11 VAR- MONTHLY CELLULAR SERVICE 11/01/22-11/30/22 23.87 287293504071X11 VAR- MONTHLY CELLULAR SERVICE 11/01/22-11/30/22 12.37 287293504071X11 VAR- MONTHLY CELLULAR SERVICE 11/01/22-11/30/22 44.43 287293504071X11 VAR- MONTHLY CELLULAR SERVICE 11/01/22-11/30/22 158.97 287293504071X11 VAR- MONTHLY CELLULAR SERVICE 11/01/22-11/30/22 135.60 287293504071X11 VAR- MONTHLY CELLULAR SERVICE 11/01/22-11/30/22 22.21 287293504071X11 VAR- MONTHLY CELLULAR SERVICE 11/01/22-11/30/22 44.43 287293504071X11 VAR- MONTHLY CELLULAR SERVICE 11/01/22-11/30/22 127.87 287293504071X11 VAR- MONTHLY CELLULAR SERVICE 11/01/22-11/30/22 70.31 287293504071X11 VAR- MONTHLY CELLULAR SERVICE 11/01/22-11/30/22 158.97 287293504071X11 VAR- MONTHLY CELLULAR SERVICE 11/01/22-11/30/22 22.21 287293504071X11 VAR- MONTHLY CELLULAR SERVICE 11/01/22-11/30/22 12.37 287293504071X11 VAR- MONTHLY CELLULAR SERVICE 11/01/22-11/30/22 118.14 287293504071X11 VAR- MONTHLY CELLULAR SERVICE 11/01/22-11/30/22 5.91 287293504071X11 VAR- MONTHLY CELLULAR SERVICE 11/01/22-11/30/22 44.43 287293504071X11 VAR- MONTHLY CELLULAR SERVICE 11/01/22-11/30/22 12.36 287293504071X11 VAR- MONTHLY CELLULAR SERVICE 11/01/22-11/30/22 118.14 287293504071X11 VAR- MONTHLY CELLULAR SERVICE 11/01/22-11/30/22 12.36 287293504071X11 VAR- MONTHLY CELLULAR SERVICE 11/01/22-11/30/22 23.63 287293504071X11 VAR- MONTHLY CELLULAR SERVICE 11/01/22-11/30/22 22.87 Total for Check Number 25685: 2,697.75
25686 10056 BOGIE'S PUMP SYSTEMS 12/15/2022
16994 AND 16995 SWR- HOMA PUMP FOR RAS/WAS 17,340.57
Total for Check Number 25686: 17,340.57
25687 12075 RHONDA BREWER 12/15/2022
120622 REC- INSTRUCTOR FEE-HIIT FITNESS NOV 2022 133.00 Total for Check Number 25687: 133.00
25688 10075 CALIFORNIA PEACE OFFICERS ASSC 12/15/2022
378860 PD- LT. BARCOMA ANNUAL MEMBERSHIP- LEGAL DEFENSE PROGRAM 350.00 378870 PD- CHIEF GOLDEN ANNUAL MEMBERSHIP- LEGAL DEFENSE PROGRAM 350.00 Total for Check Number 25688: 700.00
25689 11506 CENTRAL VALLEY SWEEPING LLC 12/15/2022
2022-010721 STRT- STREET SWEEPING NOV 2022 11,000.00
Total for Check Number 25689: 11,000.00
25690 10452 CITY OF FRESNO WMD 12/15/2022
COK2211322 SWR- WEEKLY LAB ANALYSIS 48.00
COK2211322 SWR- WEEKLY LAB ANALYSIS 14.00
COK2211322 WTR- WEEKLY LAB ANALYSIS 30.00
Total for Check Number 25690: 92.00
25691 10106 CON EDISON CLEAN ENERGY 12/15/2022
104554 SWR- SOLAR ARRAY 2 1101-11302022 2,193.71
AP Checks by Date - Detail by Check Date (1/4/2023 8:47 AM) Page 7 16 Section 5, Item B.
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
104554 VE 3%- SOLAR RESBCT 1101-11302022 172.08
104554 SWR- SOLAR ORIGINAL 1101-11302022 4,454.23
104554 WTR 71%- SOLAR RESBCT 1101-11302022 4,072.74
104554 PLAN REC 1%- SOLAR RESBCT 1101-11302022 57.36
104554 CITY HALL 3%- SOLAR RESBCT 1101-11302022 172.09
104554 PD 5%- SOLAR RESBCT 1101-11302022 286.81
104554 SWR 1%- SOLAR RESBCT 1101-11302022 57.36
104554 PARKS 1%- SOLAR RESBCT 1101-11302022 57.36
104554 CTC 7%- SOLAR RESBCT 1101-11302022 401.54
104554 REC 6%- SOLAR RESBCT 1101-11302022 344.18
104554 SC 2%- SOLAR RESBCT 1101-11302022 114.73
Total for Check Number 25691: 12,384.19
25692 10107 CONSOLIDATED ELECTRICAL DISTRIBUTORS INC 12/15/2022 2574-1032735 STRTS- STREET LIGHT CLAMP METERS 554.46
2574-1037341 STRTS- RETURN CLAMP METERS -151.36
Total for Check Number 25692: 403.10
25693 11874 CSG CONSULTANTS INC 12/15/2022
47192 BPO- PROFESSIONAL SERVICES- PLAN CHECKS-13.50 HRS 1,323.00 47192 BPO- PROFESSIONAL SERVICES- BLDG OFFICIAL- 2.00 HRS (OT-$147) 294.00 47192 BPO- PROFESSIONAL SERVICES- BLDG INSPECTOR- 69.00 HRS 6,762.00 47192 BPO- PROFESSIONAL SERVICES- BLDG OFFICIAL- 16.50 HRS 2,871.00 47976 BPO- PROFESSIONAL SERVICES- BLDG INSPECTOR- 63.50 HRS 6,223.00 47976 BPO- PROFESSIONAL SERVICES- BLDG OFFICIAL 8.00 HRS 1,392.00 47976 BPO- PROFESSIONAL SERVICES- CASP CONSULTATION- MICHAEL BRINKMAN 441.00 47976 BPO- PROFESSIONAL SERVICES- PLAN CHECKS- 16.00 HRS 1,568.00 Total for Check Number 25693: 20,874.00
25694 10128 DEPARTMENT OF JUSTICE 12/15/2022
622520 PD- 3 LIVE SCANS FOR APPLICANTS 153.00
Total for Check Number 25694: 153.00
25695 10144 ELBERT DISTRIBUTING INC 12/15/2022
PI0050076 VE REP- SERVICE KITS 451.71
PI0050076 PD REP- SERVICE KITS 451.71
Total for Check Number 25695: 903.42
25696 10154 FASTENAL COMPANY 12/15/2022
CAFRS209316 STRTS- GLOVES SAFETY GLASSES 490.90
Total for Check Number 25696: 490.90
25697 10157 FERGUSON ENTERPRISES INC 12/15/2022
1746130-1 WTR- HYDRANT PARTS FOR REPAIRS 187.91
1752099 WTR MTR- METER BOXES 344.60
1760010 WTR- FITTINGS TO REPLACE SERVICE LINES AT WWTP 73.88 SC64704 WTR MTR- LATE FEE 5.17
Total for Check Number 25697: 611.56
25698 10162 FRESNO COUNTY TREASURER 12/15/2022
SO20070 PD- NOV RMS/JMS/CAD ACCESS FEES 188.04
SO20070 PD- DEC DISPATCHING SERVICES 21,154.88
Total for Check Number 25698: 21,342.92
AP Checks by Date - Detail by Check Date (1/4/2023 8:47 AM) Page 8 17 Section 5, Item B.
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
25699 12174 MARTHA GALINDO 12/15/2022
00307707 CTC- SH DEPOSIT 12/11/22 100.00
Total for Check Number 25699: 100.00
25700 10182 GOVERNMENT FINANCE OFFICERS 12/15/2022
22090007 FIN- GFOA ANNUAL MEMBERSHIP 2023 170.00
Total for Check Number 25700: 170.00
25701 10185 GRAINGER 12/15/2022
9534811626 CS- 2 DOOR STOPS- CTC 16.24
Total for Check Number 25701: 16.24
25702 10191 H & J CHEVROLET INC 12/15/2022
CVW28950 VE REP- PVC TUBE #1397 14.73
CVW28982 VE REP- FOAM PAD FOR DRIVER SEAT #1397 191.60
Total for Check Number 25702: 206.33
25703 12151 HO GENERAL AUTO REPAIR AND TIRES12/15/2022
1267 VE REP- ALIGNMENT #1446 65.00
Total for Check Number 25703: 65.00
25704 10219 JENSEN & PILEGARD INC 12/15/2022
654280 VE EQUIP- CHAIN SAW REPAIR 223.61
Total for Check Number 25704: 223.61
25705 10226 JORGENSEN & CO 12/15/2022
6037560 CS- SEMI ANNUAL FIRE SYSTEM INSPECTION- CTC 302.12 Total for Check Number 25705: 302.12
25706 11142 KIMBALL MIDWEST 12/15/2022
100538264 VE SUPP- CONNECTORS & TERMINALS 160.20
Total for Check Number 25706: 160.20
25707 12327 DIANA LOPEZ 12/15/2022
00317306 CTC- SH DEPOSIT 12/03/22 100.00
Total for Check Number 25707: 100.00
25708 12331 LOUS AUTO GLASS 12/15/2022
1076 PD REP- NEW WINDSHIELD #1489 396.28
Total for Check Number 25708: 396.28
25709 10678 MAC'S EQUIPMENT INC 12/15/2022
252602 VE EQUIP- CAT BACK HOE 49.00
252626 VE REP- VEHICLE REPAIR 110.03
252942 VE REP- DOOR LOCK ACTUATOR MOTOR 388.28
252943 VE REP- SUPPLIES- 1 INV <$50 21.78
253243 PD REP- SUPPLIES- 1 INV <$50 41.40
253245 VE REP- SOCKET SET #1426 70.82
253313 VE SUPP- VEHICLE BATTERY CHARGER 190.71
253369 VE SUPP- OIL TRANSFER PUMP 55.57
253465 VE SUPP- MECHANICAL GLOVES DRAIN PAN 66.45
253642 VE EQUIP- AIR FILTER FOR BACKHOE 61.00
AP Checks by Date - Detail by Check Date (1/4/2023 8:47 AM) Page 9 18 Section 5, Item B.
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 25709: 1,055.04
25710 12325 KIMBERLY MARTINEZ 12/15/2022
00322107 CTC- KERCKHOFF PARK RENT REV 12/04/22 200.00
00322107 CTC- SH DEPOSIT 12/04/22 100.00
Total for Check Number 25710: 300.00
25711 12326 LETICIA MARTINEZ 12/15/2022
00288506 CTC- CTC DEPOSIT 12/03/22 400.00
Total for Check Number 25711: 400.00
25712 10261 MID VALLEY DISPOSAL INC 12/15/2022
113022 SWA- CREDIT TO DESTINY MELENDEZ 98 S MCKENNA DUE TO MISSING BINS -26.38 113022 SWA- NOVEMBER 2022 SW CHARGES 168,943.71
113022 SWA- CITY PORTION FOR NOVEMBER 2022 -33,788.74
113022 SWA- ROLL OFF/FRANCHISE FEES -1,497.60
Total for Check Number 25712: 133,630.99
25713 11965 MISSION UNIFORM SERVICE 12/15/2022
113022 VAR- UNIFORMS, MATS, SUPPLIES- UNIFORMS 27.09
113022 VAR- UNIFORMS, MATS, SUPPLIES- STREET FLEX-MEASURE C 45.81 113022 VAR- UNIFORMS, MATS, SUPPLIES- BLDG/PARKS OPERATIONS 1,217.75 113022 VAR- UNIFORMS, MATS, SUPPLIES- STREETS-ARTICLE VIII 37.28 113022 VAR- UNIFORMS, MATS, SUPPLIES- VEHICLES 56.68
113022 VAR- UNIFORMS, MATS, SUPPLIES- LANDSCAPE & LIGHTING 32.96 113022 VAR- UNIFORMS, MATS, SUPPLIES- BLDG/PARKS OPERATIONS 77.65 113022 VAR- UNIFORMS, MATS, SUPPLIES- STORM DRAIN 24.43 113022 VAR- UNIFORMS, MATS, SUPPLIES- BLDG/PARKS OPERATIONS 73.54 113022 VAR- UNIFORMS, MATS, SUPPLIES- SOLID WASTE 19.10 113022 VAR- UNIFORMS, MATS, SUPPLIES- BLDG MAINT 84.20
113022 VAR- UNIFORMS, MATS, SUPPLIES- STREETS 40.98
Total for Check Number 25713: 1,737.47
25714 11892 MUNIQUIP LLC 12/15/2022
106146 SWR CAP- GRUNDFOS SUBMERSIBLE PUMP 18,007.30
Total for Check Number 25714: 18,007.30
25715 BP-CENT2 OMNI LAND DEVELOPMENT LLC 12/15/2022
TPM 19-0001 BPO- PLANNING MITIGATION MONITORING FEE (DEPOSIT) 500.00 Total for Check Number 25715: 500.00
25716 10286 O'REILLY AUTOMOTIVE INC 12/15/2022
110722 VE REP- SUPPLIES- 4 INV <$50 110.92
110822 PD REP- SUPPLIES- 4 INV <$50 78.29
112322 VE EQUIP- SUPPLIES- 1 INV <$50 20.74
349851 VE REP- SPARK PLUGS IGNITION COIL #1407 437.91
349855 VE REP- CAM SENSORS #1407 61.03
350076 VE REP- CAMSHAFT SENSORS #1407 59.50
350083 VE REP- RETURN MASS AIR FLOW SENSOR -72.84
350626 VE SUPP- CASE OF DE-ICER 130.51
350760 VE SUPP- SUPPLIES- 1 INV <$50 8.16
350835 VE MAINT- AIR FILTERS FOR SILVERADOS 76.04
351507 VE REP- VAPOR CANISTOR #1459 76.01
351513 VE REP- WIPER BLADES #1527 72.45
351644 VE REP- ANTI-FREEZE #1476 65.36
AP Checks by Date - Detail by Check Date (1/4/2023 8:47 AM) Page 10 19 Section 5, Item B.
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
353248 PD REP- WHEEL PRESSURE SENSORS 106.14
353658 VE SUPP- NITRILE GLOVES 93.14
353700 VE REP- BATTERY #1403 152.13
353706 VE REP- CORE RETURN- BATTERY -22.00
353924 VE REP- WIPER ASSEMBLY #1395 203.98
354091 VE SUPP- RETURN NITRILE GLOVES -62.10
354091 PD REP- RETURN WHEEL PRESSURE SENSORS -106.14
354092 VE SUPP- NITRILE GLOVES 62.09
35424D VE SUPP- ONLINE DISCOUNT -70.09
354829 VE REP- BLOWER MOTOR CONNECTOR 106.33
EB12438101 VE SUPP- ONLINE DISCOUNT -12.98
Total for Check Number 25716: 1,574.58
25717 10289 P.G.& E. 12/15/2022
4055166878-9 LLD- MONTHLY SERVICE 10/27/22-11/28/22 2,279.39 4647279811-8 PD- NOV PG&E 1,875.66
4939626163-5 VE- MONTHLY SERVICE 10/18/22-11/18/22 1,305.36 5741309690-0 PARKS- MONTHLY SERVICE- 10/14/22-11/14/22 519.36 6825025396-7 ADM- MONTHLY UTILITIES- 6825025396-7 11/01/22-11/30/22 567.76 6825025396-7 ADM- MONTHLY UTILITIES- 6825025396-7 11/01/22-11/30/22 141.94 6825025396-7 ADM- MONTHLY UTILITIES- 6825025396-7 11/01/22-11/30/22 283.88 6825025396-7 ADM- MONTHLY UTILITIES- 6825025396-7 11/01/22-11/30/22 283.88 6825025396-7 ADM- MONTHLY UTILITIES- 6825025396-7 11/01/22-11/30/22 141.94 6825025396-7 ADM- MONTHLY UTILITIES- 6825025396-7 11/01/22-11/30/22 141.94 6825025396-7 ADM- MONTHLY UTILITIES- 6825025396-7 11/01/22-11/30/22 567.77 6825025396-7 ADM- MONTHLY UTILITIES- 6825025396-7 11/01/22-11/30/22 141.94 Total for Check Number 25717: 8,250.82
25718 10301 PETTY CASH 12/15/2022
121322 VAR- REPLENISH PETTY CASH 100.00
121322 VAR- REPLENISH PETTY CASH 32.94
121322 VAR- REPLENISH PETTY CASH 12.70
121322 VAR- REPLENISH PETTY CASH 20.00
121322 VAR- REPLENISH PETTY CASH 110.85
121322 VAR- REPLENISH PETTY CASH 24.22
121322 VAR- REPLENISH PETTY CASH 2.72
Total for Check Number 25718: 303.43
25719 10315 QUINN COMPANY 12/15/2022
PC000529064 VE EQUIP- PARTS FOR CAT BACKHOE 999.85
PC000529667 VE EQUIP- PARTS FOR CAT BACKHOE 9.85
PC000529735 VE EQUIP- PARTS FOR CAT BACKHOE 327.27
Total for Check Number 25719: 1,336.97
25720 10316 R G EQUIPMENT OF FRESNO INC 12/15/2022
134700 VE EQUIP- SOLID REAR WHEELS - TORO MOWER 855.95
135034 VE EQUIP- SOLID REAR WHEELS - TORO MOWER 855.95
Total for Check Number 25720: 1,711.90
25721 10596 RED WING BUSINESS ADVANTAGE ACCOUNT 12/15/2022 20221124008742 PW-VAR- SAFETY BOOTS- RUBEN PEREZ LOPEZ 65.00 20221124008742 PW-VAR- SAFETY BOOTS- RUBEN PEREZ LOPEZ 35.00 20221124008742 PW-VAR- SAFETY BOOTS- RUBEN PEREZ LOPEZ 130.24 20221201008742 PW-VAR- SAFETY BOOTS- ANDRES MORALES 15.00 20221201008742 PW-VAR- SAFETY BOOTS- HUMBERTO GASTELUM 5.00 20221201008742 PW-VAR- SAFETY BOOTS- HUMBERTO GASTELUM 5.00 AP Checks by Date - Detail by Check Date (1/4/2023 8:47 AM) Page 11 20 Section 5, Item B.
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
20221201008742 PW-VAR- SAFETY BOOTS- HUMBERTO GASTELUM 116.42 20221201008742 PW-VAR- SAFETY BOOTS- ANDRES MORALES 130.24 20221201008742 PW-VAR- SAFETY BOOTS- ANDRES MORALES 85.00 20221201008742 PW-VAR- SAFETY BOOTS- HUMBERTO GASTELUM 85.00 20221201008742 PW-VAR- SAFETY BOOTS- HUMBERTO GASTELUM 5.00 20221208008742 PW-VAR- SAFETY BOOTS- ALFONSO TINOCO 116.42 20221208008742 PW-VAR- SAFETY BOOTS- ALFONSO TINOCO 50.00 20221208008742 PW-VAR- SAFETY BOOTS- ALFONSO TINOCO 50.00 Total for Check Number 25721: 893.32
25722 10319 RENO'S HARDWARE 12/15/2022
10808 SD- SANDBAGS 59.94
10863 BLDG- AIR FILTERS TEFLON TAPE 35.42
10878 SFO- PLUGS & CABLES 9.21
Total for Check Number 25722: 104.57
25723 10672 MARCI REYES 12/15/2022
120722 DINNER 19.12
120822 DINNER 19.00
120922 LUNCH 12.00
121322 CONFERENCE MILEAGE (279/62.5) 147.38
Total for Check Number 25723: 197.50
25724 11714 ROD CARSEY 12/15/2022
22-12 BPO- PLAN CHECK FEES- NOV 1-30 2022 1,006.49
22-12 BPO- ADU PLAN CHECK FEES- NOV 110.00
Total for Check Number 25724: 1,116.49
25725 12328 NORA RODRIGUEZ 12/15/2022
00258996 CTC- CTC DEPOSIT 11/26/22 400.00
00320103 CTC- CTC DECORATING TIME 50.00
Total for Check Number 25725: 450.00
25726 BP-SANC MARIA SANCHEZ 12/15/2022
22-RES-0332 BPO- PERMIT # 22-RES-0332-REFUND 160.70
22-RES-0332 BPO- PERMIT # 22-RES-0332-REFUND 194.50
22-RES-0332 BPO- PERMIT # 22-RES-0332-REFUND 28.93
Total for Check Number 25726: 384.13
25727 10335 SILVA AUTO GROUP INC 12/15/2022
50704 PD REP- ROTOR ASY 141.22
Total for Check Number 25727: 141.22
25728 11650 SITEONE LANDSCAPE SUPPLY COMPANY12/15/2022
125637404-001 PARKS- IRRIGATION SUPPLIES 433.51
Total for Check Number 25728: 433.51
25729 11907 SPRINGBROOK HOLDING COMPANY LLC12/15/2022
INV-011088 FIN- ANNUAL SUPPORT-ACCOUNTING SOFTWARE FY 2022-23 3,538.81 INV-011088 FIN- ANNUAL SUPPORT-ACCOUNTING SOFTWARE FY 2022-23 1,633.30 INV-011088 FIN- ANNUAL SUPPORT-ACCOUNTING SOFTWARE FY 2022-23 4,899.90 INV-011088 FIN- ANNUAL SUPPORT-ACCOUNTING SOFTWARE FY 2022-23 3,538.81 INV-011184 FIN- MONTHLY WEB PAYMENTS NOVEMBER 2022 579.25 INV-011184 FIN- MONTHLY WEB PAYMENTS NOVEMBER 2022 460.50 AP Checks by Date - Detail by Check Date (1/4/2023 8:47 AM) Page 12 21 Section 5, Item B.
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
INV-011184 FIN- MONTHLY WEB PAYMENTS NOVEMBER 2022 160.25 Total for Check Number 25729: 14,810.82
25730 10346 STATE WATER RESOURCE CNTRL BRD 12/15/2022
WD-0215871/8100 SWR- FAC ID: 5D100108001 KERMAN WWTF 41,063.00 WD-0216301/5105 WTR- FAC ID: 5SS010736 KERMAN CS 3,453.00 Total for Check Number 25730: 44,516.00
25731 11162 STATEWIDE TRAFFIC SAFETY & SIGNS12/15/2022
04010304 SFO- BARRICADE 583.42
Total for Check Number 25731: 583.42
25732 11460 SUPERIOR POOL PRODUCTS LLC 12/15/2022
Q2021568 WTR- 180 GAL BULK CHLORINE WELL 9A 580.07
Total for Check Number 25732: 580.07
25733 10863 SWRCB 12/15/2022
GR 1 WTR TRMT WTR- WTR TRMT OP GR 1 RENEWAL A. TINOCO 155.00 Total for Check Number 25733: 155.00
25734 10357 TAYLOR MADE IRRIGATION 12/15/2022
25673 WTR- GASKET FULL FACE 20.86
Total for Check Number 25734: 20.86
25735 10754 THE HOME DEPOT PRO-SUPPLY WORKS12/15/2022
720408202 CS- JANITORIAL SUPPLIES- DEC 194.52
Total for Check Number 25735: 194.52
25736 12330 CYNTHIA TORRES 12/15/2022
00296462 CTC- SH DEPOSIT 12/10/2022 100.00
Total for Check Number 25736: 100.00
25737 10387 USA BLUE BOOK 12/15/2022
151644 SWR- ALUMINUM EXPANSION PLUG 913.24
191621 SWR- LIFE RING ROPE 22.62
196054 SWR- RETURN ALUMINUM EXPANSION PLUG -874.58
Total for Check Number 25737: 61.28
25738 10391 VALLEY FARM SUPPLY STORES 12/15/2022
110122 SWR- SUPPLIES-3 INV <$50 74.30
110222 WTR- SUPPLIES-5 INV <$50 133.86
Total for Check Number 25738: 208.16
25739 12290 VERIZON 12/15/2022
324000038534 VE- VEHICLE TRACKING SUBSCRIPTION 636.09
Total for Check Number 25739: 636.09
25740 12329 VIRIDIANA VILLASENOR 12/15/2022
00317243 CTC- SH DEPOSIT 12/02/22 100.00
Total for Check Number 25740: 100.00
AP Checks by Date - Detail by Check Date (1/4/2023 8:47 AM) Page 13 22 Section 5, Item B.
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
25741 10406 WEST HILLS OIL INC 12/15/2022
75678 VE- ACT PROGRAM - PD 221.74
75678 VE- FUEL NOV 16-30 4,858.77
Total for Check Number 25741: 5,080.51
Total for 12/15/2022: 335,131.58
25742 12257 AMERITAS LIFE INSURANCE CORP 12/20/2022
010123 HR- JANUARY PREMIUMS 416.00
Total for Check Number 25742: 416.00
25743 11355 BADGER METER 12/20/2022
1544553 FIN- WATER METERS FOR MEDIAN LANDSCAPING 5,228.48 Total for Check Number 25743: 5,228.48
25744 11917 BLAIS & ASSOCIATES LLC 12/20/2022
BA_4673_2022 ADM- KRM GRANT RESEARCH AND SUPPORT 2,100.00 Total for Check Number 25744: 2,100.00
25745 10617 C A REDING CO INC 12/20/2022
654328 PD- NOV BILLING FOR COPIES 11/13/22-12/12/22 68.24 Total for Check Number 25745: 68.24
25746 10064 CAL VALLEY PRINTING 12/20/2022
110122 ADM- EMPLOYEE UNIFORMS 404.86
37839 SWR- WIND BREAKER JACKETS /POLOS 141.80
37839 CLRK- WIND BREAKER JACKETS 54.14
37839 WTR- WIND BREAKER JACKETS /POLOS 141.80
37843 REC- REC STAFF JACKET 60.62
37843 REC- CS STAFF JACKETS 186.19
37843 REC- REC STAFF POLOS & JACKET 158.05
37916 FIN- FINANCE STAFF JACKETS/SHIRTS/VESTS 160.21
37916 FIN- FINANCE STAFF JACKETS/SHIRTS/VESTS 160.21
37916 FIN- FINANCE STAFF JACKETS/SHIRTS/VESTS 160.21
37916 FIN- FINANCE STAFF JACKETS/SHIRTS/VESTS 160.21
Total for Check Number 25746: 1,788.30
25747 10078 CALIFORNIA STATE DISBURSEMENT 12/20/2022
200000001759283 C WITHHOLDING ORDER P/R DATE 12/16/22 305.07 Total for Check Number 25747: 305.07
25748 12126 CENTRAL SANITARY SUPPLY 12/20/2022
1293628 CS- JANITORIAL SUPPLIES- DEC 2022 307.77
Total for Check Number 25748: 307.77
25749 10092 CENTRAL VALLEY TOXICOLOGY INC 12/20/2022
324195 PD- BLOOD TEST 22-4113 40.00
324196 PD- BLOOD TEST 22-4113 40.00
324197 PD- BLOOD TEST 22-7641 40.00
Total for Check Number 25749: 120.00
25750 10104 COMCAST 12/20/2022
AP Checks by Date - Detail by Check Date (1/4/2023 8:47 AM) Page 14 23 Section 5, Item B.
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
815550021014764 FIN- TECHNOLOGY SERVICES- 12/14/22-01/13/23 191.20 815550021026546 TECH- TECHNOLOGY SVC 12/14/22-01/13/22 (SR CTR) 153.64 815550021026548 TECH- TECHNOLOGY SVC 12/14/22-01/13/22 (COMM CTR) 153.64 Total for Check Number 25750: 498.48
25751 11874 CSG CONSULTANTS INC 12/20/2022
47867 ADM- NOV CODE ENFORCEMENT 6,916.00
Total for Check Number 25751: 6,916.00
25752 10115 CSJVRMA 12/20/2022
RMA-2023-00161 VAR- 3RD QTR LIABILITY PROGRAM 1,143.20
RMA-2023-00161 VAR- 3RD QTR LIABILITY PROGRAM 25,722.00 RMA-2023-00161 VAR- 3RD QTR LIABILITY PROGRAM 2,286.40
RMA-2023-00161 VAR- 3RD QTR LIABILITY PROGRAM 2,858.00
RMA-2023-00161 VAR- 3RD QTR LIABILITY PROGRAM 8,002.40
RMA-2023-00161 VAR- 3RD QTR WORKERS COMP DEPOSIT 91,709.00 RMA-2023-00161 VAR- 3RD QTR LIABILITY PROGRAM 6,573.40
RMA-2023-00161 VAR- 3RD QTR LIABILITY PROGRAM 8,574.00
RMA-2023-00161 VAR- 3RD QTR LIABILITY PROGRAM 857.40
RMA-2023-00161 VAR- 3RD QTR LIABILITY PROGRAM 1,143.20
Total for Check Number 25752: 148,869.00
25753 11382 DATA TICKET INC 12/20/2022
145714 PD- NOV PARKING ACTIVITY 68.88
Total for Check Number 25753: 68.88
25754 10128 DEPARTMENT OF JUSTICE 12/20/2022
625797 PD- 2 BLOOD ALCOHOL ANALYSIS- CASE 22-3922 22-4067 70.00 Total for Check Number 25754: 70.00
25755 10204 IDTS INC 12/20/2022
40189 PD- NOV ANNUAL ENROLLMENT B. BARRA B INTHASONE 20.00 Total for Check Number 25755: 20.00
25756 11923 JOE A GONSALVES & SON 12/20/2022
160372 ADM- PROFESSIONAL LEGISLATIVE REPRESENTATION DEC 2022 1,250.00 Total for Check Number 25756: 1,250.00
25757 10239 KERWEST INC 12/20/2022
22932 CC- PH VINELAND REHAB 224.75
22943 CC- PH OTA 22-02 213.10
Total for Check Number 25757: 437.85
25758 12112 LG ELECTRIC 12/20/2022
112322 BLDG- EMERGENCY REPAIR- WWTP FENCE 1,970.00
Total for Check Number 25758: 1,970.00
25759 11014 NET TRANSCRIPTS 12/20/2022
NT13488 PD- TRANSCRIPTION OF VICTIM INTERVIEW CASE 22-2619 71.64 Total for Check Number 25759: 71.64
25760 10282 OFFICE DEPOT 12/20/2022
AP Checks by Date - Detail by Check Date (1/4/2023 8:47 AM) Page 15 24 Section 5, Item B.
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
281117930001 FIN- OFFICE SUPPLIES 52.44
281117930001 FIN- OFFICE SUPPLIES 93.17
281117930001 FIN- OFFICE SUPPLIES 29.01
281117930001 FIN- OFFICE SUPPLIES 123.72
Total for Check Number 25760: 298.34
25761 10289 P.G.& E. 12/20/2022
7660122617-8 AC- NOV PG&E 2,360.31
Total for Check Number 25761: 2,360.31
25762 12026 PRECISION CIVIL ENGINEERING INC 12/20/2022
27538 BPO- PROFESSIONAL SERVICES 21-009.8 CITY OF KERMAN: BOYD PROJECT 2,140.00 27539 BPO- PROFESSIONAL SERVICES 21-009 CITY OF KERMAN: ENTITLEMENT L 1,475.00 27540 BPO- PROFESSIONAL SERVICES 21-009 .4 CITY OF KERMAN:MULTI FAM 1,462.50 Total for Check Number 25762: 5,077.50
25763 10309 PROFORCE LAW ENFORCEMENT 12/20/2022
499128 PD- 22 HOG LESS LETHAL ORG REM 870 SHOTGUN STOCK 1,231.65 502474 PD- 400 RND BEAN BAG ROUNDS 2,444.41
Total for Check Number 25763: 3,676.06
25764 10337 SLUMBERGER LUMBER 12/20/2022
ACCT 3116 CS- BLDG-MAINT REPAIRS SUPPLIES 272.39
ACCT 3116 CS- PARKS-MAINT REPAIRS SUPPLIES 132.22
Total for Check Number 25764: 404.61
25765 12054 SPARKLETTS 12/20/2022
21577585121822 FIN- DRINKING WATER- ADMIN, FIN, PLANNING/BLDG, CITY CLERK- NOV 5.27 21577585121822 PW- DRINKING WATER- PUBLIC WORKS 18.98
21577585121822 FIN- DRINKING WATER- ADMIN, FIN, PLANNING/BLDG, CITY CLERK- NOV 8.57 21577585121822 FIN- DRINKING WATER- ADMIN, FIN, PLANNING/BLDG, CITY CLERK- NOV 8.44 21577585121822 FIN- DRINKING WATER- ADMIN, FIN, PLANNING/BLDG, CITY CLERK- NOV 2.10 21577585121822 FIN- DRINKING WATER- ADMIN, FIN, PLANNING/BLDG, CITY CLERK- NOV 11.60 21577585121822 FIN- DRINKING WATER- ADMIN, FIN, PLANNING/BLDG, CITY CLERK- NOV 4.22 21577585121822 FIN- DRINKING WATER- ADMIN, FIN, PLANNING/BLDG, CITY CLERK- NOV 17.14 21577585121822 FIN- DRINKING WATER- ADMIN, FIN, PLANNING/BLDG, CITY CLERK- NOV 8.57 21577585121822 PW- DRINKING WATER- PUBLIC WORKS 18.97
Total for Check Number 25765: 103.86
25766 10754 THE HOME DEPOT PRO-SUPPLY WORKS12/20/2022
720982974 CS- JANITORIAL SUPPLIES- DEC 722.43
Total for Check Number 25766: 722.43
25767 10168 UNITY IT 12/20/2022
364688 TECH- SCADA SUPPORT NOVEMBER 2022 42.50
364688 TECH- MONTHLY TECH SUPPORT SERVICES- NOV 2022 3,734.29 364688 TECH- SCADA SUPPORT NOVEMBER 2022 42.50
Total for Check Number 25767: 3,819.29
25768 10391 VALLEY FARM SUPPLY STORES 12/20/2022
OFF1K173813 AC- KENNEL SUPPLIES- 2 TRASH CANS TO STORE DOG FOOD 58.82 Total for Check Number 25768: 58.82
AP Checks by Date - Detail by Check Date (1/4/2023 8:47 AM) Page 16 25 Section 5, Item B.
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
25769 10900 WONDERWARE NORCAL 12/20/2022
290604-1 SWR- TOP VIEW RENEWAL 240.00
290604-1 WTR- TOP VIEW RENEWAL 240.00
Total for Check Number 25769: 480.00
Total for 12/20/2022: 187,506.93
25770 BP-ALOO ALOO LLC 12/28/2022
22-COM-0017 FIN- REFUND WATER METERS-CUSTOMER PURCHASED OWN METERS 806.68 Total for Check Number 25770: 806.68
25771 12257 AMERITAS LIFE INSURANCE CORP 12/28/2022
110822 HR- CLAIMS FUNDING ENDING 11/05/22 1,068.83
122022 HR- CLAIMS FUNDING ENDING 12/17/2022 3,598.05
Total for Check Number 25771: 4,666.88
25772 11355 BADGER METER 12/28/2022
1547104 FIN- 15 END POINTS & 5 METERS W ENDPOINTS 5,253.38 Total for Check Number 25772: 5,253.38
25773 10054 BLUE SHIELD OF CALIFORNIA 12/28/2022
223480007657 HR- JANUARY MEDICAL COVERAGE 45,633.70
Total for Check Number 25773: 45,633.70
25774 10617 C A REDING CO INC 12/28/2022
654329 REC- CTC- LANIER MP C307 NOV 56.52
Total for Check Number 25774: 56.52
25775 12266 BIANCA CASTILLO 12/28/2022
00322728 CTC- SH DEPOSIT 11/26/22 100.00
Total for Check Number 25775: 100.00
25776 12126 CENTRAL SANITARY SUPPLY 12/28/2022
1295877 CS- JANITORIAL SUPPLIES- DEC 2022 79.51
Total for Check Number 25776: 79.51
25777 10103 COLONIAL LIFE 12/28/2022
34202050101426 HR- DECEMBER EMPLOYEE CONTRIBUTION 539.50 34202050101426 HR- ROUNDING ADJ -0.03
Total for Check Number 25777: 539.47
25778 10109 COUNTY OF FRESNO 12/28/2022
122022 PD- NOV PARKING ACTIVITY 243.98
Total for Check Number 25778: 243.98
25779 10114 CROWN SHORT LOAD CONCRETE 12/28/2022
117792 SDWLK REP- SIDEWALK REPAIR- 275 MADERA AVE 569.94 Total for Check Number 25779: 569.94
25780 11724 FACT AUTOMATED ENTRANCES INC 12/28/2022
AP Checks by Date - Detail by Check Date (1/4/2023 8:47 AM) Page 17 26 Section 5, Item B.
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
249128 CS- REPLACE CONTROL UNIT & POWER SUPPLY- PARTS & LABOR 1,573.26 Total for Check Number 25780: 1,573.26
25781 11398 FASTSIGNS 12/28/2022
FRES-96282 REC- POSTCARDS FOR FARMERS MARKET 175.40
Total for Check Number 25781: 175.40
25782 12280 FIDELITY SECURITY LIFE INSURANCE CO12/28/2022 165574040 HR- JANUARY VISION PREMIUM 747.47
165574041 HR- JANUARY COBRA VISION PREMIUM 12.87
Total for Check Number 25782: 760.34
25783 11947 EARL & JANICE GIACOLINI 12/28/2022
122122 FIN- PAYMENT 3/5 PROMISE NOTE DATED 03/19/20 (10 ACRES) 137,020.00 122122 FIN- PAYMENT 2/11 PROMISE NOTE DATED 05/12/21 INTEREST ONLY(9.3) 6,742.50 Total for Check Number 25783: 143,762.50
25784 10185 GRAINGER 12/28/2022
9543072319 CS- PACKAGING TAPE & ROLLERS- CTC 57.06
9548430041 CS- REPLACEMENT LENS- KPD RECORDS 55.82
Total for Check Number 25784: 112.88
25785 11358 GREAT AMERICA FINANCIAL SERVICES12/28/2022
33018463 SWR- LANIER MP5404 - PUBLIC WORKS - DEC 93.72
33018463 WTR- LANIER MP5404 - PUBLIC WORKS - DEC 93.72
Total for Check Number 25785: 187.44
25786 10485 JP AIR CONDITIONING & HEATING 12/28/2022
6040 CS- DIAGNOSTIC- REPLACE BLOWER MOTOR FOR CITY HALL 115.00 Total for Check Number 25786: 115.00
25787 10239 KERWEST INC 12/28/2022
22979 BPO- PUBLIC NOTICE: PUBLIC HEARING OTA 2022-02- PROOF OF PUBLIC 50.00 22979 BPO- PUBLIC NOTICE: PUBLIC HEARING OTA 2022-02- PROOF OF PUBLIC 139.80 Total for Check Number 25787: 189.80
25788 10272 MUTUAL OF OMAHA 12/28/2022
001458330310 HR- JANUARY LTD INS EMPLOYEE 562.21
001458330310 HR- JANUARY LIFE INSURANCE 472.24
001458330310 HR- JANUARY VOLUNTARY LIFE 1,122.07
001458330310 HR- JANUARY LTD INS EMPLOYER 562.22
Total for Check Number 25788: 2,718.74
25789 10282 OFFICE DEPOT 12/28/2022
279158842001 CS- LARGE LABELS 36.51
279158842001 CS- CANNED AIR 32.73
Total for Check Number 25789: 69.24
25790 10289 P.G.& E. 12/28/2022
6039473144-6 CS- TRINIS PARK NOV 86.61
6206788690-3 CS- CS ELECTRICITY & GAS NOV 2,264.06
6206788690-3 CS- CS ELECTRICITY & GAS NOV- SR CTR 1,690.60 AP Checks by Date - Detail by Check Date (1/4/2023 8:47 AM) Page 18 27 Section 5, Item B.
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
6206788690-3 CS- CS ELECTRICITY & GAS NOV 3,799.93
6206788690-3 CS- CS ELECTRICITY & GAS NOV- SR CTR 130.00 8820061503-2 CS- COLEMAN BALLFIELD PG&E NOV 1,286.86
8970493475-4 PARKS- KERCKHOFF PARK 11/08/22/-12/08/22 47.69 Total for Check Number 25790: 9,305.75
25791 10315 QUINN COMPANY 12/28/2022
PC000530578 VE EQUIP- PARTS FOR CAT BACKHOE 697.98
Total for Check Number 25791: 697.98
25792 10683 SOLV BUSINESS SOLUTIONS-SAFEGUARD12/28/2022 427006 FIN- 1099& W2S SHEETS AND ENVELOPES 274.14
Total for Check Number 25792: 274.14
25793 10703 STATE WATER RESOURCES CONTROL BOARD 12/28/2022 122322 PW- DEBT SERVICE PRINCIPAL PAYMENT (27) 82,500.00 Total for Check Number 25793: 82,500.00
25794 10754 THE HOME DEPOT PRO-SUPPLY WORKS12/28/2022
721822278 CS- CREDIT MEMO-MISSING ENMOTION -78.05
722152840 CS- JANITORIAL SUPPLYS DEC 53.88
722152857 CS- ENMOTION HIGH CAPACITY ROLL DEC 78.05
Total for Check Number 25794: 53.88
25795 11948 TURING VIDEO INC 12/28/2022
SO005857 CS- 5 TEMPERATURE SCANNERS- COVID 19 FACILITY SUPPLY EQUIP 15,574.07 Total for Check Number 25795: 15,574.07
25796 12333 SYLVIA VALDEZ 12/28/2022
00322731 CTC- SH DEPOSIT 12/17/22 100.00
Total for Check Number 25796: 100.00
25797 10391 VALLEY FARM SUPPLY STORES 12/28/2022
110122 STRTS- HOT GLUE COMPRESSION COUPLING 50.07
111522 SDWLK REP- SUPPLIES- 5 INV <$50 85.80
111822 BLDG- SUPPLIES- 2 INV <$50 30.47
112122 STRTS- SUPPLIES- 7 INV <$50 164.61
112122 PARKS- SUPPLIES- 5 INV <$50 77.32
112222 SWR- SUPPLIES- 6 INV <$50 146.66
112322 VE EQUIP- SUPPLIES- 4 INV <$50 70.54
112822 WTR- SUPPLIES- 2 INV <$50 43.61
150932 VE EQUIP- CARBURETOR 85.53
150938 VE EQUIP- TELESCOPIC POLE WATER BRUSH BUCKET 105.65 151367 VE REP- COX AIRHOSE REEL 648.34
151396 SFO- ELECTRICAL TAPE FOR CHRISTMAS TREE 53.32
151414 SWR- TOOLS FOR SEWER LEAK 57.45
172538 WTR- PACKAGE TAPE BLACK GLOVES 44.11
172655 MEDIANS- TORCH KIT RAKE BOW RAKE BOW FIBER 122.02 172658 MEDIANS- SUPPLIES- 1 INV <$50 10.87
172762 VE SUPP- SUPPLIES- 1 INV <$50 53.35
172916 SWR- PACKAGE TAPE BLACK GLOVES 44.12
172934 SM EQUIP REP- BACKPACK BLOWER 348.71
173018 SWR- CLOROX CLEANER MANHOLE CLEANING 58.78
173047 SWR- RAS/WAS INSTALL 115.45
173279 LLD- BROOM RAKE SPARK PLUG- CLEAN UP ON GATEWAY 86.70 AP Checks by Date - Detail by Check Date (1/4/2023 8:47 AM) Page 19 28 Section 5, Item B.
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Total for Check Number 25797: 2,503.48
25798 12267 IRENE ZAMORA 12/28/2022
00316169 CTC- SH DEPOSIT 12/18/22 100.00
Total for Check Number 25798: 100.00
Total for 12/28/2022: 318,723.96
Report Total (157 checks): 978,217.92
AP Checks by Date - Detail by Check Date (1/4/2023 8:47 AM) Page 20 29 Section 5, Item B.
Accounts Payable
User:
Printed:
Gmendoza
1/4/2023 8:51 AM
Checks by Date - Detail by Check Date
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
ACH 10518 KERMAN POLICE OFFICERS ASSN 12/02/2022
120222 C MEMBERSHIP DUES- 12/02/22 801.25
Total for this ACH Check for Vendor 10518: 801.25
ACH 10519 KERMAN MUNICIPAL EMPLOYEES ASSN12/02/2022
120222 C MEMBERSHIP DUES- 12/02/22 172.50
Total for this ACH Check for Vendor 10519: 172.50
ACH 10517 FEDERAL TAXES PAYROLL 12/02/2022
120222 C PAYROLL TAX DEPOSIT- FIT PAYABLE= TAX WITHHOLDING 14,549.17 120222 C PAYROLL TAX DEPOSIT- FICA PAYABLE= SOCIAL SECURITY 26,391.64 120222 C PAYROLL TAX DEPOSIT- FICA MED PAYABLE- MEDICARE 6,371.40 Total for this ACH Check for Vendor 10517: 47,312.21
Total for 12/2/2022: 48,285.96
Report Total (3 checks): 48,285.96
AP Checks by Date - Detail by Check Date (1/4/2023 8:51 AM) Page 1 30 Section 5, Item B.
Accounts Payable
User:
Printed:
Gmendoza
1/4/2023 9:59 AM
Checks by Date - Detail by Check Date
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
ACH 10517 FEDERAL TAXES PAYROLL 12/02/2022
120222 C PAYROLL TAX DEPOSIT- FICA MED PAYABLE- MEDICARE 6,371.40 120222 C PAYROLL TAX DEPOSIT- FIT PAYABLE= TAX WITHHOLDING 14,549.17 120222 C PAYROLL TAX DEPOSIT- FICA PAYABLE= SOCIAL SECURITY 26,391.64 Total for this ACH Check for Vendor 10517: 47,312.21
Total for 12/2/2022: 47,312.21
ACH 10147 EMPLOYMENT DEVELOPMENT DEPARTMENT 12/05/2022
120222 C PR TAX DEPOSIT- 12/02/22- SIT PAYABLE= PIT AMOUNT 4,646.28 120222 C PR TAX DEPOSIT- 12/02/22- SDI PAYABLE= SDI AMOUNT 2,184.24 Total for this ACH Check for Vendor 10147: 6,830.52
Total for 12/5/2022: 6,830.52
ACH 10520 ICMA-RC 12/06/2022
120222 C DEFERRED COMP- 12/02/22 2,342.40
Total for this ACH Check for Vendor 10520: 2,342.40
Total for 12/6/2022: 2,342.40
Report Total (3 checks): 56,485.13
AP Checks by Date - Detail by Check Date (1/4/2023 9:59 AM) Page 1 31 Section 5, Item B.
Accounts Payable
User:
Printed:
Gmendoza
1/4/2023 10:09 AM
Checks by Date - Detail by Check Date
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
ACH 10522 CALPERS 12/12/2022
120222 ROUNDING ADJ -0.03
120222 C EMPLOYER PAID CONTRIBUTIONS- 12/02/22 18,293.40 120222 EMPLOYEE PAID CONTRIBUTIONS 14,174.78
Total for this ACH Check for Vendor 10522: 32,468.15
Total for 12/12/2022: 32,468.15
Report Total (1 checks): 32,468.15
AP Checks by Date - Detail by Check Date (1/4/2023 10:09 AM) Page 1 32 Section 5, Item B.
Accounts Payable
User:
Printed:
Gmendoza
1/4/2023 8:53 AM
Checks by Date - Detail by Check Date
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
ACH 10147 EMPLOYMENT DEVELOPMENT DEPARTMENT 12/16/2022
121622 C PR TAX DEPOSIT- 12/16/2022- SIT PAYABLE= PIT AMOUNT 5,185.96 121622 C PR TAX DEPOSIT- 12/16/2022- SDI PAYABLE= SDI AMOUNT 1,974.72 Total for this ACH Check for Vendor 10147: 7,160.68
ACH 10517 FEDERAL TAXES PAYROLL 12/16/2022
121622 C PAYROLL TAX DEPOSIT- 12/16/22- FICA MED PAYABLE = MEDICARE 5,755.88 121622 C PAYROLL TAX DEPOSIT- 12/16/22- FICA PAYABLE = SOCIAL SECURITY 23,802.72 121622 C PAYROLL TAX DEPOSIT- 12/16/22- FIT PAYABLE = TAX WITHHOLDING 15,867.98 Total for this ACH Check for Vendor 10517: 45,426.58
ACH 10518 KERMAN POLICE OFFICERS ASSN 12/16/2022
121622 C MEMBERSHIP DUES- 12/16/2022 741.25
Total for this ACH Check for Vendor 10518: 741.25
ACH 10519 KERMAN MUNICIPAL EMPLOYEES ASSN12/16/2022
121622 C MEMBERSHIP DUES- 12/16/2022 172.50
Total for this ACH Check for Vendor 10519: 172.50
ACH 10520 ICMA-RC 12/16/2022
121622 C LOAN PAYMENTS 2,666.80
121622 C DEFERRED COMP- 12/16/22 2,242.40
Total for this ACH Check for Vendor 10520: 4,909.20
ACH 10522 CALPERS 12/16/2022
121622 EMPLOYEE PAID CONTRIBUTIONS 12,010.32
121622 C EMPLOYER PAID CONTRIBUTIONS- 12/16/22 15,067.88 Total for this ACH Check for Vendor 10522: 27,078.20
Total for 12/16/2022: 85,488.41
Report Total (6 checks): 85,488.41
AP Checks by Date - Detail by Check Date (1/4/2023 8:53 AM) Page 1 33 Section 5, Item B.
Accounts Payable
User:
Printed:
Gmendoza
1/4/2023 10:08 AM
Checks by Date - Detail by Check Date
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
ACH 10386 US BANK CORPORATE PAYMENT 12/12/2022
JG-102522 PD- RANGE SUPPLIES 137.48
JG-102522 PD- RANGE SUPPLIES 25.01
JG-102522 PD- RANGE SUPPLIES 17.22
JG-102622 PD- FINGERPRINT THUMBPRINT INK PADS 37.04
JG-102622 PD- 3 USB BATTERY CHARGERS FOR SONY CAMERAS 17.94 JG-102622 PD- RANGE SUPPLIES 27.23
JG-102622 PD- BELT KEEPERS FOR UNIFORM BASKET WEAVE BLK 82.97 JG-102722 PD- ACT OTTERBOX CASE FOR IPAD 76.27
JJ-110322 ADM- WESTERN CITY MAGAZINE- RECRUITMENT ADVERTISEMENT-F DIRECTOR 300.00 JJ-110722 ADM- SUPPLIES FOR EMPLOYEE APPRECIATION LUNCHEON 11.78 JJ-110722 ADM- BOARD ROOM SUPPLIES 32.65
JJ-111322 ADM- SUPPLIES FOR EMPLOYEE APPRECIATION LUNCHEON 110.00 JJ-111322 ADM- SUPPLIES FOR EMPLOYEE APPRECIATION LUNCHEON 42.47 JJ-200015026 CSMFO- RECRUITMENT ADVERTISEMENT- FINANCE DIRECTOR 400.00 JJ-22-0373-IC ADM- JOBS AVAILABLE- RECRUITMENT ADVERTISEMENT- FINANCE DIRECTOR 640.00 JJ-5376 ADM- CALIFORNIA CITY NEWS.ORG- RECRUITMENT ADVERTISEMENT- FINANC 225.00 MB-100322 BLDG- COUPLER FOR ETHERNET CABLES 34.86
MB-102622 SWR- GAS MONITOR FOR CONFINED SPACES 768.00
MB-102622 VE SUPPL- IPAD CASE 42.54
MB-110722 STRTS- OFFICE SUPPLIES 18.51
MB-110822 WTR- NITRILE GLOVES 142.75
MB-110822 SWR- NITRILE GLOVES 142.75
MB-111422 SWR- DOCKING STATION FOR GAS MONITOR 1,151.10 MR-111822 VAR- ADMIN EXCEL TRAINING CLASS 26.21
MR-111822 VAR- ADMIN EXCEL TRAINING CLASS 149.50
MR-111822 VAR- ADMIN EXCEL TRAINING CLASS 26.21
MR-111822 VAR- ADMIN EXCEL TRAINING CLASS 97.08
TJ-102522 CS- 4 OZ SPOODLE (2)- RE-OPENING SUPPLIES- NUTRITION 32.64 TJ-102822 REC- WALMART- HALLOWEEN SUPPLIES 72.89
TJ-110222 REC- DOLLAR TREE-SCARECROW CONTEST SUPPLIES 58.34 TJ-110222 REC- WALMART-SCARECROW CONTEST SUPPLIES 17.31 TJ-110322 REC- DOLLAR TREE-SCARECROW CONTEST SUPPLIES 1.36 TJ-111522 CS- KANNAMI TREE ORNAMENTS- CHRISTMAS TREE LIGHTING 842.85 TJ-111622 CS- USPS- STAMPS- KCSO FOOD & TOY DRIVE 336.00 TJ-111622 REC- AMAZON- BREAKFAST SANTA SUPPLIES 325.57
TJ-111722 CS- CANVA MONTHLY SUBSCRIPTION- NOV SR CTR 12.95 TJ-111822 CS- AMAZON- PHONE CHARGER 20.25
WB-102822 PD- CANDY AND SUPPLIES FOR TRUNK OR TREAT- GRANADA COMMONS 58.60 WB-110922 PD- CASH BOX FOR CRIME PREVENTION 13.95
WB-111022 AAC- 4 BAGS OF DOG FOOD 1 BAG OF CAT FOOD 135.78 Total for this ACH Check for Vendor 10386: 6,711.06
Total for 12/12/2022: 6,711.06
AP Checks by Date - Detail by Check Date (1/4/2023 10:08 AM) Page 1 34 Section 5, Item B.
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
Report Total (1 checks): 6,711.06
AP Checks by Date - Detail by Check Date (1/4/2023 10:08 AM) Page 2 35 Section 5, Item B.
Accounts Payable
User:
Printed:
Gmendoza
1/4/2023 10:12 AM
Checks by Date - Detail by Check Date
Check No Vendor No Vendor Name Check Date Check Amount
Invoice No Description Reference
ACH 10644 US BANK EQUIPMENT FINANCE 12/23/2022
489368712 ADM- COPIER LEASE CONTRACTS DEC (SR CTR) 179.82 489368712 ADM- COPIER LEASE CONTRACTS DEC (ADMIN NEW MACHINE) 35.60 489368712 ADM- COPIER LEASE CONTRACTS DEC (ADMIN NEW MACHINE) 8.90 489368712 ADM- COPIER LEASE CONTRACTS DEC (ADMIN NEW MACHINE) 66.73 489368712 ADM- COPIER LEASE CONTRACTS DEC (ADMIN NEW MACHINE) 111.21 489368712 ADM- COPIER LEASE CONTRACTS DEC (PD) 115.52
489368712 ADM- COPIER LEASE CONTRACTS DEC (ADMIN NEW MACHINE) 111.21 489368712 ADM- COPIER LEASE CONTRACTS DEC (COMMUNITY CNTR) 86.10 489368712 ADM- COPIER LEASE CONTRACTS DEC (ADMIN NEW MACHINE) 111.21 Total for this ACH Check for Vendor 10644: 826.30
Total for 12/23/2022: 826.30
Report Total (1 checks): 826.30
AP Checks by Date - Detail by Check Date (1/4/2023 10:12 AM) Page 1 36 Section 5, Item B.
CITY OF KERMAN
PAYROLL REPORT
RETRO PAY GROSS COMP TIME
EMPLOYEE SALARY & Other HOURS AMOUNT HOURS AMOUNT HOURS AMOUNT SALARY EARNED
ADMINISTRATION
Alvarez, Josefina $ 3,572.18 $ 1,761.09 - $ - - $ - - $ - $ 5,333.28 - Camacho, Josie $ 2,515.54 $ - - $ - - $ - - $ - $ 2,515.54 - Cheema, Akayla $ 2,356.62 $ - - $ - - $ - - $ - $ 2,356.62 - Gonzalez, Diana $ 3,553.84 $ - - $ - - $ - - $ - $ 3,553.84 - Jansons, John $ 6,678.60 $ - - $ - - $ - - $ - $ 6,678.60 - Linares, Vanessa $ 1,566.15 $ 172.80 - $ - - $ - - $ - $ 1,738.95 - Lopez, Jacqueline $ 2,221.08 $ - - $ - - $ - - $ - $ 2,221.08 - Mendoza Hernandez, Ariana $ 1,751.23 $ - - $ - - $ - - $ - $ 1,751.23 - Mendoza, Gabriela $ 2,019.38 $ - - $ - - $ - - $ - $ 2,019.38 - Reyes, Marcia $ 7,063.80 $ - - $ - - $ - - $ - $ 7,063.80 - Sandoval, Veronica $ 1,494.15 $ - - $ - - $ - - $ - $ 1,494.15 - TOTAL $ 34,792.58 $ 1,933.89 - $ - - $ - - $ - $ 36,726.48 -
REC/SOCIAL
Burdine-Slaven, Jeanna $ 2,248.62 $ - - $ - - $ - - $ - $ 2,248.62 - Crow, Shannon $ 1,678.15 $ - - $ - - $ - - $ - $ 1,678.15 - Espindola, Martin $ 97.50 $ - - $ - - $ - - $ - $ 97.50 - Flores, Haley $ 1,678.15 $ - - $ - - $ - - $ - $ 1,678.15 - Garcia, Anthony $ 1,370.31 $ - - $ - - $ - - $ - $ 1,370.31 - Hurlbert, Ronald $ 438.75 $ - - $ - - $ - - $ - $ 438.75 - Jauriqui, Jose $ 376.00 $ - - $ - - $ - - $ - $ 376.00 - Johnson, Theresa $ 3,186.62 $ - - $ - - $ - - $ - $ 3,186.62 - Martinez, Aylah $ 468.75 $ - - $ - - $ - - $ - $ 468.75 - Martinez Lopez, Jose $ 435.00 $ - - $ - - $ - - $ - $ 435.00 - Negrete, Dean $ 1,511.08 $ - - $ - - $ - - $ - $ 1,511.08 - Pena, Alexis $ 150.00 $ - - $ - - $ - - $ - $ 150.00 -
Pena, Mercedes $ 150.00 $ - - $ - - $ - - $ - $ 150.00 - Ruiz, Rosalba $ 304.00 $ - - $ - - $ - - $ - $ 304.00 - Salvador, Mark $ 2,922.72 $ - - $ - - $ - - $ - $ 2,922.72 - Sidhu, Nirmal $ 2,054.77 $ - - $ - - $ - - $ - $ 2,054.77 - Silva, Jessica $ 427.50 $ - - $ - - $ - - $ - $ 427.50 - Villarreal, Arlene $ 2,094.05 $ - - $ - - $ - - $ - $ 2,094.05 - TOTAL $ 21,591.96 $ - $ - $ - $ - $ - $ - $ - $ 21,591.96 - POLICE
Antuna, Miguel $ 2,714.12 $ - - $ - 4.50 $ 72.70 - $ - $ 2,786.82 - Arciga, Jose $ 2,358.91 $ - 2.00 $ 83.35 12.00 $ 166.71 - $ - $ 2,608.97 - Barbosa, Isaias $ 2,839.65 $ - - $ - 12.00 $ 201.05 - $ - $ 3,040.69 - Barcoma, Wilbert $ 4,272.23 $ - - $ - - $ - - $ - $ 4,272.23 - Barra, Brenden $ 2,031.42 $ - - $ - - $ - - $ - $ 2,031.42 - Belding, Jeff $ 278.82 $ - - $ - - $ - - $ - $ 278.82 - Castro, Jaclynn $ 2,031.42 $ - - $ - 9.00 $ 105.48 - $ - $ 2,136.90 9.00 Chapman, Tom $ 3,435.42 $ - 14.00 $ 843.23 12.00 $ 240.92 - $ - $ 4,519.58 - Clark, Patrick $ 2,214.50 $ - 9.00 $ 355.90 16.00 $ 210.90 - $ - $ 2,781.30 - Coronado, Krystal $ 2,018.15 $ - - $ - 12.00 $ 144.15 - $ - $ 2,162.30 - Corrales, Edith $ 945.00 $ - - $ - - $ - - $ - $ 945.00 - Cubillos, Theresa $ 2,764.38 $ - - $ - - $ - - $ - $ 2,764.38 - Davis, Jeff $ 3,636.09 $ - - $ - - $ - - $ - $ 3,636.09 - Gempis, Danzel $ 1,875.23 $ - - $ - 12.00 $ 133.95 - $ - $ 2,009.18 - Golden, John $ 5,004.95 $ - - $ - - $ - - $ - $ 5,004.95 - Gutierrez, Gloria $ 2,135.40 $ - 15.32 $ 601.99 - $ - - $ - $ 2,737.39 - Inthasone, Bryant $ 1,875.23 $ - - $ - 12.00 $ 133.95 - $ - $ 2,009.18 - Leonard, Thomas $ 1,875.23 $ - 16.59 $ 677.32 - $ - - $ - $ 2,552.55 6.00 Levandusky, James $ 2,342.13 $ - - $ - - $ - - $ - $ 2,342.13 - Lopez, Matt $ 956.25 $ - - $ - - $ - - $ - $ 956.25 -
Lozano, Daniel $ 1,521.20 $ - - $ - - $ - - $ - $ 1,521.20 - Lozano, Patricia $ 1,257.23 $ - - $ - - $ - - $ - $ 1,257.23 - Mendoza, Sandra $ 3,003.00 $ - - $ - 12.00 $ 212.71 - $ - $ 3,215.71 - Molina, Jesus $ 2,305.19 $ - - $ - 12.00 $ 162.87 - $ - $ 2,468.06 18.00 Quintanilla, Rodolfo $ 2,080.65 $ - 3.00 $ 108.11 12.00 $ 144.15 - $ - $ 2,332.91 - Rodrigues, Mary $ 2,257.69 $ - - $ - - $ - - $ - $ 2,257.69 - PAY PERIOD: November 13, 2022 - November 26, 2022
OVERTIME HOLIDAY at 1/2 TIME STANDBY
Section 5, Item C.
CITY OF KERMAN
PAYROLL REPORT
RETRO PAY GROSS COMP TIME
EMPLOYEE SALARY & Other HOURS AMOUNT HOURS AMOUNT HOURS AMOUNT SALARY EARNED PAY PERIOD: November 13, 2022 - November 26, 2022
OVERTIME HOLIDAY at 1/2 TIME STANDBY
Ruiz, Jose $ 1,937.73 $ - 12.00 $ 401.84 12.00 $ 133.95 - $ - $ 2,473.51 - Seroka, Dylan $ 2,776.62 $ - - $ - 12.00 $ 193.87 - $ - $ 2,970.49 12.00 Vasquez, Francisco $ 1,947.11 $ - - $ - 12.00 $ 137.29 - $ - $ 2,084.41 - Velez, Bernice $ 1,645.36 $ - 16.00 $ 493.61 - $ - - $ - $ 2,138.97 - TOTAL: $ 69,922.25 $ - 87.91 $ 3,565.35 173.50 $2,394.65 $ - - $ 75,882.24 45.00
PUBLIC WORKS
Arrellano, Antonio $ 1,715.69 $ - - $ - - $ - - $ - $ 1,715.69 - Barajas, Michael $ 3,412.78 $ - - $ - - $ - - $ - $ 3,412.78 - Camacho, Armando $ 1,734.06 $ - - $ - - $ - - $ - $ 1,734.06 - Castro, Joseph $ 2,818.52 $ - - $ - - $ - - $ - $ 2,818.52 - Cervantes, Pedro $ 1,420.31 $ - - $ - - $ - - $ - $ 1,420.31 - Garcia, Destiny $ 1,715.23 $ - - $ - - $ - - $ - $ 1,715.23 - Garcia, Guadalupe $ 1,420.31 $ - 0.25 $ 6.42 - $ - - $ - $ 1,426.73 - Gastelum, Humberto $ 2,922.72 $ - - $ - - $ - - $ - $ 2,922.72 - Guizar, Jesus $ 1,043.84 $ - - $ - - $ - - $ - $ 1,043.84 - Gutierrez Olivarez, Norberto $ 1,497.00 $ - - $ - - $ - - $ - $ 1,497.00 - Hernandez, Julian $ 1,715.69 $ - - $ - - $ - - $ - $ 1,715.69 - Isaak, Denise $ 2,182.15 $ - - $ - - $ - - $ - $ 2,182.15 - Jimenez, Gabriela $ 1,489.08 $ - - $ - - $ - - $ - $ 1,489.08 - Kaur, Harmeen $ 1,848.64 $ - - $ - - $ - - $ - $ 1,848.64 - Lopez, Josue $ 1,489.08 $ - - $ - - $ - - $ - $ 1,489.08 0.75 Morales, Andres $ 1,683.94 $ - 28.00 $1,042.04 - $ - 34.00 $ 697.00 $ 3,422.98 - Ortiz, Carlos $ 1,825.08 $ - - $ - - $ - - $ - $ 1,825.08 - Perez, Ruben Lopez $ 1,665.69 $ - - $ - - $ - - $ - $ 1,665.69 - Ramirez, Manuel $ 2,516.00 $ - 3.00 $ 188.70 - $ - - $ - $ 2,704.70 - Rivera, Coty $ 2,057.54 $ - 15.63 $ 803.98 - $ - 28.00 $ 720.14 $ 3,581.66 31.31 Rodriguez, Eduardo $ 1,044.19 $ - - $ - - $ - - $ - $ 1,044.19 - Sanchez, Daniel $ 2,507.48 $ - - $ - - $ - - $ - $ 2,507.48 - Soto, Samuel $ 1,757.34 $ - 1.00 $ 32.01 - $ - - $ - $ 1,789.35 - Tinoco, Alfonso $ 2,210.46 $ - - $ - - $ - - $ - $ 2,210.46 - TOTAL $ 45,692.80 $ - 47.88 $ 2,073.16 - $ - 62.00 $ 1,417.14 $ 49,183.11 32.06
PLANNING
Campos, Manuel $ 1,759.54 $ - - $ - - $ - - $ - $ 1,759.54 - Martinez, Mabel $ 1,889.69 $ - - $ - - $ - - $ - $ 1,889.69 - Orozco, Jesus $ 3,593.15 $ - - $ - - $ - - $ - $ 3,593.15 - TOTAL $ 7,242.38 $ - $ - $ - $ - $ - $ - $ - $ 7,242.38 $ -
PLANNING COUNCIL
Bandy, R $ 75.00 Yep, G $ -
Molloy, Cory $ - Herrera, I $ -
Jones, C $ 75.00 Nijjer, B $ -
Nunez, M $ - Coleman, J $ -
Felker, R $ - Nehring, K $ -
Bishop, S $ 75.00
Villar, Victor $ 75.00
Total $ 300.00 Total $ -
GRAND TOTAL: $179,541.98 $1,933.89 135.79 $5,638.51 173.50 $2,394.65 62.00 $1,417.14 $ 190,926.17 77.06
Section 5, Item C.
CITY OF KERMAN
PAYROLL REPORT
RETRO PAY GROSS COMP TIME
EMPLOYEE SALARY & Other HOURS AMOUNT HOURS AMOUNT HOURS AMOUNT SALARY EARNED PAY PERIOD: November 13, 2022 - November 26, 2022
OVERTIME HOLIDAY at 1/2 TIME STANDBY
POLICE Uniform Pay
Antuna, Miguel $ 275.00
Arciga, Jose $ 275.00
Barbosa, Isaias $ 275.00
Barcoma, Wilbert $ 275.00
Barra, Brenden $ 275.00
Belding, Jeff $ 275.00
Castro, Jaclynn $ 275.00
Chapman, Tom $ 275.00
Clark, Patrick $ 275.00
Coronado, Krystal $ 275.00
Cubillos, Theresa $ 275.00
Davis, Jeff $ 275.00
Gempis, Danzel $ 257.34
Golden, John $ 300.00
Gutierrez, Gloria $ 275.00
Inthasone, Bryant $ 275.00
Leonard, Thomas $ 275.00
Levandusky, James $ 275.00
Lozano, Daniel $ 275.00
Lozano, Patricia $ 275.00
Mendoza, Sandra $ 275.00
Molina, Jesus $ 275.00
Quintanilla, Rodolfo $ 275.00
Rodrigues, Mary $ 275.00
Ruiz, Jose $ 275.00
Seroka, Dylan $ 275.00
Vasquez, Francisco $ 257.34
Velez, Bernice $ 311.72
TOTAL: $ 7,726.40
POLICE Holiday Pay
Antuna, Miguel $ 1,196.70
Arciga, Jose $ 1,033.85
Barbosa, Isaias $ 1,196.70
Barra, Brenden $ 937.60
Belding, Jeff $ 1,574.05
Castro, Jaclynn $ 937.60
Chapman, Tom $ 1,427.70
Clark, Patrick $ 1,033.85
Coronado, Krystal $ 928.67
Cubillos, Theresa $ 1,196.70
Davis, Jeff $ 1,574.05
Gempis, Danzel $ 357.18
Inthasone, Bryant $ 892.95
Leonard, Thomas $ 892.95
Levandusky, James $ 1,033.85
Mendoza, Sandra $ 1,196.70
Molina, Jesus $ 1,033.85
Quintanilla, Rodolfo $ 928.67
Ruiz, Jose $ 892.95
Seroka, Dylan $ 1,196.70
Vasquez, Francisco $ 357.18
$ 21,820.45
Section 5, Item C.
CITY OF KERMAN
PAYROLL REPORT
RETRO PAY GROSS COMP TIME
EMPLOYEE SALARY & Other HOURS AMOUNT HOURS AMOUNT HOURS AMOUNT SALARY EARNED
ADMINISTRATION
Alvarez, Josefina $ 4,452.73 $ - - $ - - $ - - $ - $ 4,452.73 - Camacho, Josie $ 2,515.54 $ - - $ - - $ - - $ - $ 2,515.54 0.75 Cheema, Akayla $ 2,356.62 $ - - $ - - $ - - $ - $ 2,356.62 - Gonzalez, Diana $ 3,553.84 $ - - $ - - $ - - $ - $ 3,553.84 - Jansons, John $ 6,678.60 $ - - $ - - $ - - $ - $ 6,678.60 - Linares, Vanessa $ 1,566.15 $ - - $ - - $ - - $ - $ 1,566.15 - Lopez, Jacqueline $ 2,221.08 $ - 1.50 $ 61.06 - $ - - $ - $ 2,282.14 - Mendoza Hernandez, Ariana $ 1,751.23 $ - - $ - - $ - - $ - $ 1,751.23 3.38 Mendoza, Gabriela $ 2,019.38 $ - - $ - - $ - - $ - $ 2,019.38 - Reyes, Marcia $ 3,669.51 $ - - $ - - $ - - $ - $ 3,669.51 - Sandoval, Veronica $ 1,494.15 $ - - $ - - $ - - $ - $ 1,494.15 - TOTAL $ 32,278.84 $ - 1.50 $ 61.06 - $ - - $ - $ 32,339.90 4.13
REC/SOCIAL
Acosta-Parra, Melany $ 75.00 $ - - $ - - $ - - $ - $ 75.00 - Brar, Manreet $ 75.00 $ - - $ - - $ - - $ - $ 75.00 -
Burdine-Slaven, Jeanna $ 2,248.62 $ - - $ - - $ - - $ - $ 2,248.62 - Crow, Shannon $ 1,678.15 $ - 1.50 $ 47.20 - $ - - $ - $ 1,725.35 - Escamilla, Paloma $ 75.00 $ - - $ - - $ - - $ - $ 75.00 - Espindola, Martin $ 75.00 $ - - $ - - $ - - $ - $ 75.00 - Flores, Haley $ 1,678.15 $ - 0.25 $ 7.87 - $ - - $ - $ 1,686.02 - Garcia, Anthony $ 1,370.31 $ - - $ - - $ - - $ - $ 1,370.31 - Hurlbert, Ronald $ 393.75 $ - - $ - - $ - - $ - $ 393.75 - Jauriqui, Jose $ 720.00 $ - - $ - - $ - - $ - $ 720.00 - Johnson, Theresa $ 3,186.62 $ - - $ - - $ - - $ - $ 3,186.62 - Martinez, Aylah $ 528.75 $ - - $ - - $ - - $ - $ 528.75 - Martinez, Jeness $ 195.00 $ - - $ - - $ - - $ - $ 195.00 - Martinez Lopez, Jose $ 570.00 $ - - $ - - $ - - $ - $ 570.00 - Negrete, Dean $ 1,511.08 $ - 3.50 $ 132.22 - $ - - $ - $ 1,643.30 - Pena, Mercedes $ 251.25 $ - - $ - - $ - - $ - $ 251.25 - Ruiz, Rosalba $ 888.00 $ - - $ - - $ - - $ - $ 888.00 - Salvador, Mark $ 2,922.72 $ 1,461.36 - $ - - $ - - $ - $ 4,384.07 - Sidhu, Nirmal $ 2,054.77 $ - - $ - - $ - - $ - $ 2,054.77 - Silva, Jessica $ 427.50 $ - - $ - - $ - - $ - $ 427.50 - Villarreal, Arlene $ 2,182.15 $ - - $ - - $ - - $ - $ 2,182.15 - TOTAL $ 23,106.81 $ 1,461.36 $ 5.25 $ 187.28 $ - $ - $ - $ - $ 24,755.45 - POLICE
Antuna, Miguel $ 2,714.12 $ - 8.00 $ 387.73 - $ - - $ - $ 3,101.85 - Arciga, Jose $ 2,358.91 $ - 28.00 $1,166.95 - $ - - $ - $ 3,525.86 - Barbosa, Isaias $ 2,839.65 $ - - $ - - $ - - $ - $ 2,839.65 9.00 Barcoma, Wilbert $ 4,272.23 $ - - $ - - $ - - $ - $ 4,272.23 - Barra, Brenden $ 2,031.42 $ - - $ - - $ - - $ - $ 2,031.42 - Belding, Jeff $ 278.82 $ - - $ - - $ - - $ - $ 278.82 - Castro, Jaclynn $ 2,031.42 $ - 12.00 $ 421.91 - $ - - $ - $ 2,453.34 - Chapman, Tom $ 3,435.42 $ - - $ - - $ - - $ - $ 3,435.42 - Clark, Patrick $ 2,268.78 $ - - $ - - $ - - $ - $ 2,268.78 - Coronado, Krystal $ 2,018.15 $ - - $ - - $ - - $ - $ 2,018.15 - Corrales, Edith $ 1,108.28 $ - - $ - - $ - - $ - $ 1,108.28 - Cubillos, Theresa $ 2,764.38 $ - - $ - - $ - - $ - $ 2,764.38 - Gempis, Danzel $ 1,875.23 $ - - $ - - $ - - $ - $ 1,875.23 - Golden, John $ 5,004.95 $ - - $ - - $ - - $ - $ 5,004.95 - Gutierrez, Gloria $ 2,135.40 $ - 16.48 $ 685.35 - $ - - $ - $ 2,820.75 - Inthasone, Bryant $ 1,875.23 $ - 12.00 $ 401.84 - $ - - $ - $ 2,277.07 - Leonard, Thomas $ 1,875.23 $ - - $ - - $ - - $ - $ 1,875.23 - Levandusky, James $ 2,342.13 $ - 26.06 $ 734.37 - $ - - $ - $ 3,076.50 - Lopez, Matt $ 850.00 $ - - $ - - $ - - $ - $ 850.00 -
Lozano, Daniel $ 1,521.20 $ - - $ - - $ - - $ - $ 1,521.20 - Lozano, Patricia $ 1,301.49 $ - - $ - - $ - - $ - $ 1,301.49 - Mendoza, Sandra $ 3,003.00 $ - 2.00 $ 106.36 - $ - - $ - $ 3,109.36 - Molina, Jesus $ 2,305.19 $ - 26.50 $ 882.22 - $ - - $ - $ 3,187.41 18.00 PAY PERIOD: November 27, 2022 - December 10, 2022
OVERTIME HOLIDAY at 1/2 TIME STANDBY
Section 5, Item C.
CITY OF KERMAN
PAYROLL REPORT
RETRO PAY GROSS COMP TIME
EMPLOYEE SALARY & Other HOURS AMOUNT HOURS AMOUNT HOURS AMOUNT SALARY EARNED PAY PERIOD: November 27, 2022 - December 10, 2022
OVERTIME HOLIDAY at 1/2 TIME STANDBY
Quintanilla, Rodolfo $ 2,080.65 $ - 24.00 $ 864.92 - $ - - $ - $ 2,945.57 - Rodrigues, Mary $ 2,257.69 $ - - $ - - $ - - $ - $ 2,257.69 - Ruiz, Jose $ 1,984.61 $ - 24.50 $ 840.92 - $ - - $ - $ 2,825.54 18.00 Seroka, Dylan - FINAL PAY $ 8,859.35 $ - - $ - - $ - - $ - $ 8,859.35 - Vasquez, Francisco $ 1,947.11 $ - - $ - - $ - - $ - $ 1,947.11 - Velez, Bernice $ 1,645.36 $ - 11.00 $ 339.36 - $ - - $ - $ 1,984.72 - TOTAL: $ 74,804.05 $ - 190.54 $ 6,831.93 - $ - $ - - $ 81,635.97 45.00
PUBLIC WORKS
Arrellano, Antonio $ 1,715.69 $ - - $ - - $ - - $ - $ 1,715.69 - Barajas, Michael $ 4,909.28 $ - - $ - - $ - - $ - $ 4,909.28 - Camacho, Armando $ 1,799.23 $ - - $ - - $ - - $ - $ 1,799.23 - Castro, Joseph $ 2,818.52 $ - - $ - - $ - - $ - $ 2,818.52 - Cervantes, Pedro $ 1,420.31 $ - - $ - - $ - - $ - $ 1,420.31 - Garcia, Destiny $ 1,715.23 $ - - $ - - $ - - $ - $ 1,715.23 - Garcia, Guadalupe $ 1,420.31 $ - 1.00 $ 25.69 - $ - - $ - $ 1,446.00 - Gastelum, Humberto $ 2,922.72 $ - - $ - - $ - - $ - $ 2,922.72 - Guizar, Jesus $ 1,304.80 $ - - $ - - $ - - $ - $ 1,304.80 - Gutierrez Olivarez, Norberto $ 1,511.08 $ - 6.28 $ 175.28 - $ - 5.00 $ 94.44 $ 1,780.80 - Hernandez, Julian $ 1,715.69 $ - - $ - - $ - - $ - $ 1,715.69 - Isaak, Denise $ 2,182.15 $ - - $ - - $ - - $ - $ 2,182.15 - Jimenez, Gabriela $ 1,489.08 $ - 18.00 $ 593.62 - $ - 27.00 $ 485.69 $ 2,568.38 - Kaur, Harmeen $ 1,848.64 $ - - $ - - $ - - $ - $ 1,848.64 - Lopez, Josue $ 1,489.08 $ - - $ - - $ - - $ - $ 1,489.08 1.50 Morales, Andres $ 1,715.69 $ - - $ - - $ - - $ - $ 1,715.69 - Ortiz, Carlos $ 1,825.08 $ - - $ - - $ - - $ - $ 1,825.08 - Perez, Ruben Lopez $ 1,665.69 $ - 1.00 $ 31.23 - $ - - $ - $ 1,696.92 - Ramirez, Manuel $ 2,516.00 $ 1,258.00 - $ - - $ - - $ - $ 3,774.00 - Rivera, Coty $ 2,057.54 $ - - $ - - $ - - $ - $ 2,057.54 - Rodriguez, Eduardo $ 1,305.23 $ - - $ - - $ - - $ - $ 1,305.23 - Sanchez, Daniel $ 2,507.48 $ - - $ - - $ - - $ - $ 2,507.48 3.00 Soto, Samuel $ 1,757.34 $ - 28.50 $1,008.40 - $ - 32.00 $ 682.93 $ 3,448.67 - Tinoco, Alfonso $ 2,210.46 $ - - $ - - $ - - $ - $ 2,210.46 - TOTAL $ 47,822.31 $ 1,258.00 54.78 $ 1,834.23 - $ - 64.00 $ 1,263.07 $ 52,177.60 4.50
PLANNING
Campos, Manuel $ 1,759.54 $ - - $ - - $ - - $ - $ 1,759.54 - Martinez, Mabel $ 1,889.69 $ - - $ - - $ - - $ - $ 1,889.69 - Orozco, Jesus $ 3,593.15 $ - - $ - - $ - - $ - $ 3,593.15 - TOTAL $ 7,242.38 $ - $ - $ - $ - $ - $ - $ - $ 7,242.38 $ -
PLANNING COUNCIL
Bandy, R $ - Yep, G $ -
Molloy, Cory $ - Herrera, I $ -
Jones, C $ - Nijjer, B $ -
Nunez, M $ - Coleman, J $ -
Felker, R $ - Nehring, K $ -
Bishop, S $ -
Villar, Victor $ -
Total $ - Total $ -
GRAND TOTAL: $185,254.39 $2,719.36 252.07 $8,914.50 - $0.00 64.00 $1,263.07 $ 198,151.32 53.63
Section 5, Item C.
CITY OF KERMAN
CD/Securities Portfolio
As of November 30, 2022 6/30/2022 6/30/2023 FY to Date
Interest Rate/ Opening Maturity Book Additions/ Book Interest Institution Account Number Trans. Date Date Date Balance (Deletions) Cashed In Balance Fair Value Paid CD's:
Golman Sachs BK NY 615-030525-245 2.30% 7/26/17 7/26/22 98,000.00 (98,000.00) - - 1,117.74 Citibank Sioux Falls SD 615-030525-245 3.15% 8/14/18 8/15/22 98,000.00 (98,000.00) - 1,539.27 Sallie Mae Bank 615-030525-245 2.65% 2/8/18 2/8/23 51,000.00 51,000.00 50,878.11 670.20 Synchrony Draper UT 615-030525-245 3.00% 4/20/18 4/20/23 96,000.00 96,000.00 95,505.60 1,443.95 Morgan Staley Bank 615-030525-245 3.30% 7/12/18 7/12/23 240,000.00 240,000.00 238,099.20 3,927.45 Citibank 615-030525-245 3.30% 8/3/18 8/3/23 97,000.00 97,000.00 96,134.76 1,587.35 UBS Bank Salt Lake 615-030525-245 3.35% 10/5/18 10/5/23 98,000.00 98,000.00 96,877.90 1,376.17 Goldman Sachs Bank NY 615-030525-245 3.15% 2/6/19 2/6/24 48,000.00 48,000.00 47,078.40 749.79 Beal Bank USA Las Vegas Nev CFT 615-030525-245 1.55% 3/9/22 3/6/24 248,000.00 248,000.00 238,055.20 1,937.80 Ally Bank Sandy Utah 615-030525-245 2.55% 4/28/22 4/29/24 205,000.00 205,000.00 198,606.05 2,620.91 Barclays Bank Del Retail 615-030525-245 2.85% 6/2/22 6/3/24 245,000.00 245,000.00 237,907.25 - American Express National Bank 615-030525-245 3.30% 6/29/22 7/1/24 245,000.00 245,000.00 239,181.25 - Capital One National Mclean 615-030525-245 3.30% 6/29/22 7/1/24 245,000.00 245,000.00 239,181.25 - Wells Fargo Bank in Sioux Falls 615-030525-245 4.35% 10/14/22 10/15/24 249,000.00 249,000.00 246,524.94 919.94 State Bank of India 615-030525-245 1.10% 5/28/20 5/28/25 248,000.00 248,000.00 226,044.56 1,375.21 Capital One National National 615-030525-245 3.35% 6/29/22 6/30/25 245,000.00 245,000.00 235,834.55 - Discover Bank Greenwood 615-030525-245 3.55% 9/20/22 9/22/25 245,000.00 245,000.00 236,376.00 - BMW Bank North Amer Salt Lake 615-030525-245 0.50% 9/25/20 9/25/25 249,000.00 249,000.00 220,449.66 627.62 US Government Bonds
Federal Home Loan Bank 615-030525-245 4.00% 9/23/22 9/23/24 500,000.00 500,000.00 491,650.00 - Average Rate 2.89%
Total CD's 2,756,000.00 798,000.00 - 3,554,000.00 3,434,384.68 19,909.92 Securities America Sweep Program
Beginning Balance 0.01 0.01
Transfers In/(Out) 7/5/22 269.84 269.84
7/12/22 3,927.45 3,927.45
7/15/22 0.02 0.02
7/26/22 1,117.74 1,117.74
7/26/22 98,000.00 98,000.00
8/15/22 (278.84) (278.84)
8/31/22 (103,036.22) (103,036.22)
9/27/22 2,844.31 2,844.31
10/19/22 (2,844.25) (2,844.25)
10/27/22 (0.06) (0.06)
10/31/22 2,621.00 2,621.00
11/7/22 278.83 278.83
11/15/22 920.21 920.21
11/28/22 1,375.21 1,375.21
11/28/22 (3,820.04) (3,820.04)
0.01 1,375.20 - 1,375.21 1,375.21 -
42 Section 5, Item D.
CITY OF KERMAN
CD/Securities Portfolio
As of November 30, 2022 6/30/2022 6/30/2023 FY to Date
Interest Rate/ Opening Maturity Book Additions/ Book Interest Institution Account Number Trans. Date Date Date Balance (Deletions) Cashed In Balance Fair Value Paid Local Agency Investment Fund
Beginning Balance 98-10-400 11,958,206.80 11,958,206.80 - Interest 0.33% 7/15/22 22,388.27 22,388.27 22,388.27
1.35% 10/14/22 40,765.56 40,765.56 40,765.56
- -
-
-
Transfers In/(Out) -
-
-
Total - LAIF 0.84% 11,958,206.80 63,153.83 - 12,021,360.63 12,021,360.63 63,153.83 Central Valley Money Market Acct 015030960
Beginning Balance 3,138,035.16 3,138,035.16
Interest 7/11/22 68.78 68.78 68.78
7/29/22 130.68 130.68 130.68
8/31/22 226.98 226.98 226.98
9/30/22 206.36 206.36 206.36
10/31/22 213.26 213.26 213.26
11/30/22 206.39 206.39 206.39
Transfers In/(Out) -
-
-
0.08% -
3,138,035.16 1,052.45 - 3,139,087.61 3,139,087.61 1,052.45 Subtotal All City Investments 1.27% 17,852,241.96 862,206.28 - 18,714,448.24 18,594,832.92 84,116.20 17,852,241.97 863,581.48 - 18,715,823.45 18,596,208.13 84,116.20 Market Value Adjustment (119,615.32)
863,581.48
863,581.48
-
Total Investments
43 Section 5, Item D.
STAFF REPORT
MEETING DATE: January 11, 2023
PRESENTER: Jesus R. Orozco, Community Development Director SUBJECT: Ordinance Amending Chapter 15.04 of Title 15 of the Kerman Municipal Code to Adopt the 2022 California Building Standards Code By Reference (JRO) RECOMMENDATION: City Council by motion waive second reading and adopt an Ordinance Amending Chapter 15.04 of Title 15 of the Kerman Municipal Code to Adopt the 2022 California Building Standards Code by reference.
EXECUTIVE SUMMARY:
At the December 14, 2022, meeting, Council held a public hearing and waived full reading of the ordinance amending Chapter 15.04 of Title 15 of the Kerman Municipal Code to adopt the 2022 California Building Standards Code by reference.
Every three years, the California Building Standards Commission (BSC), a State agency, adopts updated building and fire standards and codes for new construction in the state, known as the California Title 24 Building Standards Code, also referred to as the “California Building Standards Code”, “Building Code”, and simply Title 24. The California Health and Safety Code requires that each jurisdiction in the state adopt the most recent edition of the California Building Standards Code (CBSC). Adoption of the 2022 CBSC by reference allows future amendments to the CBSC to be included by reference rather than bringing each change before each jurisdiction within California. As a result, all construction and development projects submitted to the City on or after January 1, 2023 will be required to comply with the 2022 CBSC. A complete summary of the twelve CBSC parts are summarized in Attachment ‘A’. The 2022 CBSC can be accessed via the following link:
https://www.dgs.ca.gov/BSC/Codes.
FISCAL IMPACT:
Costs associated with procuring paper copies of the Building Code have already been accounted for as part of the 2022-2023 Fiscal Year General Fund Budget.
ENVIRONMENTAL REVIEW:
The adoption of this ordinance is exempt from further CEQA review under the common sense rule (Section 15061(b)(3)) and the exemption for actions by regulatory agencies to protect the environment (Section 15308).
ATTACHMENTS:
A. Title 24 Summaries
B. Proposed Ordinance
44 Section 5, Item E.
Attachment ‘A’
TITLE 24 PARTS:
PART 1 - CALIFORNIA ADMINISTRATIVE CODE
The California Administrative Code (CAC) contains administrative regulations of the California Building Standards Commission and administrative regulations of all State agencies that implement or enforce building standards.
PART 2 - CALIFORNIA BUILDING CODE
The California Building Code (CBC) contains general building design and construction requirements relating to fire and life safety, structural safety, and access compliance. CBC provisions provide minimum standards to safeguard life or limb, health, property and public welfare by regulating and controlling the design, construction, quality of materials, use and occupancy, location and maintenance of all buildings and structures and certain equipment. Part 2 is pre-assembled with the International Building Code (IBC) with necessary California amendments. This part is published in two volumes:
Volume 1 contains Chapters 1 through 15.
Volume 2 contains Chapters 16 through 35, and Appendices A through M.
Matrix Adoption tables are provided at beginning of every chapter in Part 2 to indicate what chapters and sections are adopted by state agencies (for application to their respective occupancies).
Since publication of Part 2 in 2 volumes was done as a convenience, Volume 2 now also contains Parts 8 and 10.
PART 2.5 - CALIFORNIA RESIDENTIAL CODE
California Residential Code (CRC) contains building provisions that cover construction of one- and two-family dwellings and townhouses that are three stories or less. The purpose of this code is to establish the minimum requirements to safeguard the public health, safety and general welfare through structural strength, means of egress facilities, stability, access to persons with disabilities, sanitation, adequate lighting and ventilation and energy conservation; safety to life and property from fire and other hazards attributed to the built environment; and to provide safety to fire fighters and emergency responders during emergency operations.
PART 3 - CALIFORNIA ELECTRICAL CODE
The California Electrical Code (CEC) contains electrical design and construction standards.
Provisions contained in the CEC provide minimum standards to safeguard life or limb, health, property, and public welfare, and to protect against hazards that may arise from the use of electricity by regulating and controlling the design, construction, installation, quality of materials, location and operation of electrical equipment, wiring, and systems. This volume is pre45 Section 5, Item E.
assembled with the National Electrical Code of the National Fire Protection Association (NFPA) with necessary California amendments.
PART 4 - CALIFORNIA MECHANICAL CODE
The California Mechanical Code (CMC) contains mechanical design and construction standards.
Provisions contained in the CMC provide minimum standards to safeguard life or limb, health, property and public welfare by regulating and controlling the design, construction, installation, quality of materials, location, operation, and maintenance or use of heating, ventilating, cooling, refrigeration systems, incinerators and other miscellaneous heat-producing appliances. This code is pre-assembled with the Uniform Mechanical Code of the International Association of Plumbing and Mechanical Officials (IAPMO) with necessary California amendments.
PART 5 - CALIFORNIA PLUMBING CODE
The California Plumbing Code (CPC) contains plumbing design and construction standards.
Provisions contained in the CPC provide minimum standards to safeguard life or limb, health, property and public welfare. It also protects against hazards that may arise from the use of plumbing piping and systems by regulating and controlling the design, construction, installation, quality of materials, location and operation of plumbing piping systems within the State of California. This code is pre-assembled with the Uniform Plumbing Code of the International Association of Plumbing and Mechanical Officials (IAPMO) with necessary California amendments.
PART 6 - CALIFORNIA ENERGY CODE
The California Energy Code contains energy conservation standards applicable to all residential and non-residential buildings throughout California, including schools and community colleges.
PART 8 - CALIFORNIA HISTORICAL BUILDING CODE
The California Historical Building Code (CHBC) contains regulations of the State Historical Building Safety Board. Provisions contained in the CHBC provide for the preservation, restoration, rehabilitation, relocation, or reconstruction of buildings or structures designated as qualified historical buildings or properties. The CHBC contains alternative solutions for the preservation of qualified historical buildings or properties, to provide access for persons with disabilities, to provide a cost effective approach to preservation, and to provide for the reasonable safety of the occupants or users.
PART 9 - CALIFORNIA FIRE CODE
The California Fire Code (CFC) contains regulations consistent with nationally recognized accepted practices for safeguarding, to a reasonable degree, life and property from the hazards of:
Fire and explosion
Hazardous conditions in the use or occupancy of buildings or premises 46 Section 5, Item E.
Dangerous conditions arising from the storage, handling and use of hazardous materials and devices
The CFC also contains provisions to assist emergency response personnel. These fire-safetyrelated building standards are referenced in other parts of Title 24. This code is pre-assembled with the International Fire Code with necessary California amendments.
PART 10 - CALIFORNIA EXISTING BUILDING CODE
The California Building Standards Commission (CBSC) adopts certain provisions of the International Existing Building Code, Appendix Chapter A1, Seismic Strengthening Provisions for Unreinforced Masonry Bearing Wall Buildings.
Part 11 - CALIFORNIA GREEN BUILDING STANDARDS (CAL Green Code) The California Green Building Standards Code contains standards applicable to residential and non-residential buildings throughout California, including schools and community colleges.
Part 12 - CALIFORNIA REFERENCE STANDARD CODE
The California Referenced Standards Code (CRSC) contains minimum test and reference standards required by the California Building Standards Code. 47 Section 5, Item E.
Attachment ‘B’
ORDINANCE NO. 23-__
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF KERMAN AMENDING CHAPTER 15.04 OF TITLE 15 OF THE KERMAN MUNICIPAL CODE TO ADOPT THE 2022 CALIFORNIA BUILDING STANDARDS CODE BY REFERENCE
THE CITY COUNCIL OF THE CITY OF KERMAN DOES ORDAIN AS FOLLOWS:
SECTION 1. Section 15.04.010 of Chapter 15.04 of the Kerman Municipal Code is hereby amended to read as follows:
15.04.010 California Building Code adopted.
The City of Kerman hereby adopts the California Title 24 Building Standards Code (California Building Standards Code) by reference. The California Building Standards Code is marked accordingly and is on file in the office of the Building Division of the City of Kerman. In particular, the following are hereby adopted:
A. 2022 California Administrative Code--CCR Title 24, Part 1, as published by the International Code Council;
B. 2022 California Building Code--CCR Title 24, Part 2, (Volume 1 & 2) and including Chapter 1, Division II Scope and Administration and Appendix H – Signs, Appendix I – Patio Covers, Appendix J – Grading, and Appendix P – Emergency Housing, as published by the International Code Council;
C. 2022 California Residential Code--CCR Title 24, Part 2.5, including Chapter 1, Division II Scope and Administration and all Appendices excepting Appendix AL – Fees, as published by the International Code Council;
D. 2022 California Electrical Code--CCR Title 24, Part 3, including Article 89 and Annex H, as published by the National Fire Protection Association; E. 2022 California Mechanical Code--CCR Title 24, Part 4, including Chapter 1, Division II Administration and all Appendices, as published by the International Association of Plumbing and Mechanical Officials;
F. 2022 California Plumbing Code--CCR Title 24, Part 5 including Chapter 1, Division II Administration and all Appendices, as published by the International Association of Plumbing and Mechanical;
G. 2022 California Energy Code--CCR Title 24, Part 6 and all Appendices, as published by the International Code Council;
48 Section 5, Item E.
H. 2022 California Historical Building Code--CCR Title 24, Part 8, including Appendix A, as published by the International Code Council;
I. 2022 California Fire Code--CCR Title 24, Part 9 including Chapter 1, Division II Administration, including all Appendices, as published by the International Code Council; J. 2022 California Existing Building Code--CCR Title 24, Part 10 including Chapter 1, Division II Administration, and all Appendices, as published by the International Code Council;
K. 2022 California Green Building Standards Code--CCR Title 24, Part 11 including Chapter 1, Division II Administration, as published by the International Code Council; L. 2022 California Referenced Standards Code, including all Appendices, as published by the International Code Council;
SECTION 17. Severability. The City Council declares that the provisions of this Ordinance are severable. If, for any reason, any sentence, paragraph, or section of this ordinance is determined by a court of competent Jurisdiction to be invalid, such determination will not affect the validity of the remaining portions of this Ordinance.
SECTION 18. CEQA. The City Council finds e is exempt pursuant to California Environmental Quality Act (CEQA) Guidelines section 15061(b)(3) as there is not a reasonable possibility that the amendments may have a significant adverse impact on the environment as i) California law mandates that on January 1, 2023, all portions of the 2022 California Code of Regulations Title 24 will be effective within the City regardless of whether the City takes any action, which regulations thereby serves as a baseline for the purposes of CEQA; ii) previously approved amendments to said regulations that are being carried forward without change also constitute the existing environmental baseline, and it will not add any additional significant adverse impact to the environment to continue to use said amendments; iii) to the extent that previously approved amendments are modified, said modifications are primarily related to the administration of said regulations, and such ministerial processes will not result in a significant, adverse impact to the environment; and iv) any remaining proposed amendments, additions, or deletions will not result in a significant, adverse impact to the environment given the environmental baseline. As such, no further analysis is required under CEQA.
SECTION 19. Publication. This Ordinance shall be published in accordance with the provisions of Government Code Section 36933.
SECTION 20. Effective Date. This Ordinance shall become effective thirty (30) days after adoption.
49 Section 5, Item E.
The foregoing ordinance was introduced at a regular meeting of the City of Kerman City Council held on the 14th day of December 2022, and was passed and adopted at a regular meeting of the City of Kerman City Council held on 11th day of January 2023, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
The foregoing ordinance is hereby approved.
______________________________
Maria Pacheco
Mayor
ATTEST:
_______________________________
Marci Reyes
City Clerk
50 Section 5, Item E.
STAFF REPORT
MEETING DATE: January 11, 2023
PRESENTER: Marci Reyes, City Clerk
SUBJECT: Remote City Council Meetings Under New Brown Act Requirements (AB 361) (MR) RECOMMENDATION: Council by motion adopt resolution reauthorizing remote teleconference public meetings by the City Council and all boards, commissions, and standing committees of the City in accordance with Assembly Bill 361.
EXECUTIVE SUMMARY:
On September 16, 2021, Governor Gavin Newsom signed AB 361 into law. AB 361 amends the Brown Act to allow for remote public meetings without having to comply with standard provisions and restrictions for remote meetings under the Brown. AB 361 temporarily writes into the Brown Act some remote meeting requirements the City has already met and implemented under the Governor’s prior Executive Orders issued during the COVID-19 pandemic. AB 361 includes additional requirements in the form of an initial authorizing resolution (effective for up to 30 days) and subsequent resolutions to extend the use of remote meetings for additional periods of 30 days thereafter. The bill included an urgency provision making the law immediately effective upon signature by the Governor.
The City Council adopted the following resolutions authorizing remote meetings in accordance with AB 361:
October 13, 2022 Res No. 21-78 June 22, 2022 Res No. 22-39 November 10, 2021 Res No. 21-85 July 13, 2022 Res No. 22-47 December 22, 2021 Res No. 21-91 August 10, 2022 Res No. 22-62 January 12, 2022 Res No. 22-02 August 24, 2022 Res No. 22-64 February 9, 2022 Res No. 22-07 September 14, 2022 Res No 22-69 March 9, 2022 Res No. 22-15 October 12, 2022 Res No 22-75 March 23, 2022 Res No. 22-20 November 9, 2022 Res No. 22-80 April 13, 2022 Res No. 22-22 December 14, 2022 Res No. 22-88 May 11, 2022 Res No. 22-29
If the City Council wishes to continue to utilize remote meetings under AB 361, the City Council needs to adopt a reauthorizing resolution such as that attached to this staff report.
ATTACHMENTS:
A. Resolution
51 Section 5, Item F.
Attachment ‘A’
RESOLUTION NO. 23-__
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KERMAN REAUTHORIZING REMOTE
TELECONFERENCE MEETINGS BY THE CITY COUNCIL AND ALL BOARDS, COMMISSIONS, AND STANDING COMMITTEES OF THE CITY IN ACCORDANCE WITH ASSEMBLY BILL 361 WHEREAS, on March 4, 2020, Governor Gavin Newsom declared a statewide emergency arising from the coronavirus (COVID 19) that remains in effect; and
WHEREAS, on March 17, 2020, Governor Newsom issued Executive Order N 29 20 suspending certain provisions of the Brown Act pertaining to teleconferenced meetings; and WHEREAS, on June 11, 2021, Governor Newsom issued Executive Order N 08 21 which indicated that Executive Order N 29 20’s authorization for holding virtual meetings would expire on September 30, 2021; and WHEREAS, on September 16, 2021, Governor Newsom signed AB 361 (Rivas) as urgency legislation effective immediately, which provides that legislative bodies may continue to meet remotely during a declared State of Emergency subject to certain conditions; and
WHEREAS, the City Council of the City of Kerman adopted a proclamation of a local emergency related to the COVID 19 virus on March 17, 2020; and
WHEREAS, the City of Kerman (“City”) is committed to preserving and fostering public access, transparency, observation, and participation in meetings of the City Council and Boards, Commissions, and Standing Committees (hereafter collectively referred to as “legislative bodies”; and WHEREAS, all meetings of the City Council and legislative bodies are open and public as required by the Ralph M. Brown Act, Government Code Sections 54950 – 54963, so that any member of the public may attend, observe, and participate in a meaningful way; and
WHEREAS, Government Section 54953(b)(3) of the Brown Act allows a local legislative body to hold public meetings by teleconference and to make public meetings accessible telephonically or otherwise electronically to all members of the public seeking to attend and to address the local legislative body, as long as the following requirements are met:
1. Each teleconference location from which a member is participating is noticed on the agenda; and
2. Each teleconference location is accessible to the public; and
3. Members of the public must be able to address the body at each teleconference location; and
4. At least one member of the legislative body must be physically present at the location specified in the meeting agenda; and
5. During teleconference meetings, at least a quorum of the members of the local body must participate from locations within the local body’s territorial jurisdiction; and WHEREAS, the Brown Act, as amended by AB 361 (2021), at Government Code Section 54953(e) et seq., allows for remote observation and participation in meetings by members of a legislative body and members of the public without compliance with the requirements of Government Code Section 54953(b)(3), subject to certain conditions; and 52 Section 5, Item F.
WHEREAS, the initial required condition is a declaration of a state of emergency by the Governor pursuant to the California Emergency Services Act at Government Code Section 8625, proclaiming the existence of conditions of disaster or of extreme peril to the safety of persons and property within the state and within the boundaries of the City, caused by conditions as described in Government Code Section 8558; and WHEREAS, the Governor’s Proclamation of a State of Emergency includes area within the jurisdictional boundaries of the City; and
WHEREAS, Government Code Section 54953(e)(3)(A-B) added by AB 361 provides an alternative to having public meetings in accordance with Government Code Section 54953(b)(3) when City Council has reconsidered the circumstances of the COVID 19 state of emergency and that the following circumstances exist:
1. The state of emergency as a result of COVID 19 continues to directly impact the ability of the members of City Council and the members of the City’s Boards, Commissions, and Standing Committees to meet safely in person; and
2. The State of California and the County of Fresno continue to recommend measures to promote social distancing.
WHEREAS, Government Code Section 54953(e) et seq. further requires that state or local officials have imposed or recommended measures to promote social distancing or the legislative body finds that meeting in person would present an imminent risk to the health or safety of attendees; and WHEREAS, such conditions now exist in the City in that (i) State and Local officials recommend social distancing measures and (ii) emergency conditions evidenced by COVID 19 and its variants create ongoing COVID 19 cases, hospitalizations, and deaths and meeting in person would present imminent risk to health or safety of attendees; and WHEREAS, the City Council affirms that it will allow for observation and participation by Council Members as well as Board, Commission, and Standing Committee Members and the public via Zoom in an effort to protect the constitutional and statutory rights of all attendees; and
WHEREAS, on October 13, 2021, the City Council adopted Res No. 21-78 and has continued every thirty days with corresponding Resolutions Authorizing Remote Teleconference Meetings by the City Council and all Boards, Commissions, and Standing Committees of the City in Accordance With Assembly Bill 361; and WHEREAS, on January 3, 2023, the Fresno County Board of Supervisors declared a state of emergency regarding the lack of beds at area hospitals; and
WHEREAS, Government Code Section 54953(e)(3) requires that the City Council review the need and make findings for continuing the teleconferencing as authorized by AB 361 at least once every thirty days until the Governor terminates the state of emergency; and
WHEREAS, the Council wishes to affirm the need and findings necessary for continuing the teleconferencing as authorized by AB 361.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF KERMAN HEREBY RESOLVES AS FOLLOWS:
Section 1. The above recitals are true and correct and are incorporated herein by this reference. 53 Section 5, Item F.
Section 2. The City Council finds that the state of emergency conditions related to COVID 19 as set forth in the Governor’s and City’s Proclamations of Emergency and are on-going.
Section 3. The City Council further finds that state and county official recommend social distancing conditions causing imminent risk to attendees as described above exist.
Section 4. The City Council hereby recognizes and affirms the existence and conditions of a state of emergency in the City of Kerman as proclaimed by the Governor and the City Council and affirms, authorizes, and proclaims the existence of a local emergency throughout the City.
Section 5. The City Council finds that the state of emergency as a result of COVID 19 continues to directly impact the ability of members of the City Council and the members of the City’s Boards, Commissions, and standing committees to meet safely in person and such fact creates an imminent health risk to such members.
Section 6. The City Council hereby authorizes the City Council and all of the Boards, Commissions, and Standing Committees of City to conduct their meetings without compliance with Government Code Section 54953(b)(3), and to instead comply with the remote meeting requirements as authorized by Government Code Section 54953(e) et seq.
Section 7. The City Manager and City Clerk are authorized and directed to take all actions reasonably necessary to carry out the intent and purpose of this Resolution, including, conducting open and public meetings remotely in accordance with Government Code Section 54953(e) et seq., and other applicable provisions of the Brown Act, for all City Council meetings, and all Boards, Commissions, and standing committee meetings of the City.
Section 8. This resolution shall take effect immediately upon its adoption and shall be effective for thirty days during which the City Council and all City legislative bodies may continue to meet remotely, without compliance with Government Code Section 54953(b)(3), but otherwise as permitted by Government Code Section 54953(e) et seq.
The foregoing resolution was considered by the City Council of the City of Kerman at a regular meeting of said Council held on the 11
th day of January, 2023, and adopted by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
The foregoing resolution is hereby approved.
_________________________
Maria Pacheco
Mayor
ATTEST:
_________________________
Marci Reyes
City Clerk
54 Section 5, Item F.
STAFF REPORT
MEETING DATE: January 11, 2023
PRESENTER: Jesus R. Orozco, Community Development Director SUBJECT: Consider Concurring with North Central Fire Protection District Board’s Ordinance No. 2022-01 Adopting the 2022 California Fire Code and Concurring with Resolution No. 22-13 Finding that Modifications or Changes to the California Fire Code are Reasonably Necessary as Amended (JRO) RECOMMENDATION: City Council by motion approve a resolution concurring with North Central Fire Protection District Board’s Ordinance No. 2022-01 Adopting the 2022 California Fire Code and concurring with Resolution No. 22-13 finding that modifications or changes to the California Fire Code are reasonably necessary as amended.
EXECUTIVE SUMMARY:
Similar to the City’s California Building Standards Code (CBSC) update presented to City Council on December 14, 2022, North Central Fire Prevent District (District) has updated its respective governing California Fire Code with amendments to tailor the Fire Code to the District’s local conditions. As a procedural action, the District must refer the ordinance to the City for review and comments prior to the adoption of the ordinance. The City must ratify, amend, or deny the ordinance adopted by NCFPD.
The District has the authority to make necessary modifications to the Fire Code. Modifications that are administrative in nature do not require express findings; however, non-administrative modifications to building standards in the CBSC must be supported by an expressed finding relating to local climatic, geological, or topographical conditions. As a result, the District adopted Resolution No. 22-13 making and adopting findings that allowed necessary changes and modifications to the California Fire Code, which will be amended via the District’s Ordinance No. 2022-01.
City staff, including the City Building Official and Plans Examiner, have reviewed the findings and modifications to the Fire Code and have determined to agree with the findings and modifications as presented by the District’s Resolution No. 22-13 and Ordinance No. 2022-01.
FISCAL IMPACT:
None
ENVIRONMENTAL REVIEW:
This project is not subject to the requirements of CEQA pursuant to Section 15061 (b)(3) of the California Environmental Quality Act Guidelines.
ATTACHMENTS:
A. Resolution w/ Exhibits
55 Section 5, Item G.
Attachment ‘A’
RESOLUTION 23-__
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KEMAN CONCURRING WITH NORTH CENTRAL FIRE PROTECTION DISTRICT BOARD’S ORDINANCE NO. 2022-01 ADOPTING THE 2022 CALIFORNIA FIRE CODE AND CONCURRING WITH RESOLUTION NO. 22-13 FINDING THAT
MODIFICATIONS OR CHANGES TO THE CALIFORNIA FIRE CODE ARE REASONABLY NECESSARY
AS AMENDED
WHEREAS, North Central Fire Protection District (the “District”) provides the City of Kerman with fire protection and emergency fire suppression services; and WHEREAS, pursuant to California Health and Safety Code Section 13869.7, District Resolution 22- 13 has made express findings concerning the adoption of the updated California Fire Code and modifications thereto that are “reasonably necessary because of local climatic, geological, or topographical conditions”; and
WHEREAS, the District intends to adopt Ordinance No. 22-01, amending the California Fire Code with locally suitable modifications and amendments; and WHEREAS, City staff has reviewed the District Resolution No. 22-13 and Ordinance No. 2022-01 attached as Exhibit ‘A’ and ‘B’, and determined to agree with the findings and modifications as presented by the District; and
WHEREAS, the City of Kerman is required to determine whether to ratify, modify, or deny District Ordinance No. 2022-01 and take related actions.
NOW, THEREFORE IT IS HEREBY FOUND, DETERMINED, RESOLVED, AND ORDERED as follows:
Section 1. The Council hereby concurs with, and adopts as its own, the express findings of North Central Fire Protection District that modifications to the California Fire Code are reasonably necessary because of local climatic, geological, and topographical conditions, all as set forth in the District’s Resolution No. 22-13, attached hereto as Exhibit ‘A’, and incorporated herein by this reference.
Section 2. The Council hereby concurs with North Central Fire Protection District Ordinance No. 2022-01, attached hereto as Exhibit ‘B’, and incorporated herein by this reference. The District’s adoption of Ordinance No. 2022-01 on or after January 26, 2023 and subsequent amendments to said Ordinance shall be effective within the City of Kerman from and after the adoption of this resolution.
Section 3. Notwithstanding the ratification of the District’s Ordinance No. 2022-01, nothing contained therein shall be construed to override any more stringent fire protection requirement imposed by the City of Kerman’s resolution, ordinance or regulations, 56 Section 5, Item G.
including, but not limited to, the requirements for fire suppression sprinklers imposed by Section 15.04.075 of the Kerman Municipal Code.
Section 4. The Council hereby delegates the enforcement of the ordinance to the District’s Fire Chief or his/her authorized representative.
Section 5. The City Clerk is directed to transmit a copy of this resolution to the District within 15 days of its adoption. The City Clerk is further directed to file a copy of the findings of the District, and any findings of the City, County, or City and County, together with the adopted ordinance with the Department of Housing and Community Development, Division of Codes and Standards, 9342 Tech Center Drive, Suite 500, Sacramento, CA 95826
The foregoing resolution was considered by the City Council of the City of Kerman at a regular meeting held on the 11th day of January 2023, and adopted by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
The foregoing resolution is hereby approved.
_____________________
Maria Pacheco
Mayor
ATTEST:
___________________
Marci Reyes
City Clerk
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Exhibit 'A'
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STAFF REPORT
MEETING DATE: January 11, 2023
PRESENTER: Josefina Alvarez, Interim Finance Director
SUBJECT: Resolution Authorizing the City Manager to Complete and Sign Applications and Administer the New Alternative Fuel Vehicle Purchase Program through San Joaquin Valley Air Pollution Control District (JA)
RECOMMENDATION: Council by motion adopt resolution authorizing City Manager to complete and sign applications and administer the new alternative fuel vehicle purchase program through San Joaquin Valley Air Pollution Control District
EXECUTIVE SUMMARY: The City of Kerman applies to the San Joaquin Valley Air Pollution Control District (SJVAPCD) Public Benefits Program to acquire cleaner air vehicles for the City fleet.
This program requires a resolution from the City Council authorizing the application or other documentation signed by a duly authorized official with authority to make financial decisions, authorizing the submittal of the application and identifying the individual authorized to implement the new vehicle project is required.
In past years, the City has been fortunate to have been awarded cleaner air vehicles including compressed natural gas (CNG), gas-electric hybrids and all electric vehicles. In support of cleaner air in the San Joaquin Valley, it is beneficial for the community and the City to further transition to a vehicle fleet that results in less CO2 emissions.
Fiscal realities in transitioning such a large fleet as the City has, necessitates aggressively pursuing assistance opportunities as offered by the SJVAPCD.
FISCAL IMPACT: If successful, cost savings to the City could be up to $100,000 per year or $20,000 per vehicle. $80,000 was budgeted for this fiscal year.
ATTACHMENTS:
A. Resolution
80 Section 5, Item H.
Attachment ‘A’
RESOLUTION NO. 23-___
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KERMAN AUTHORIZING THE CITY MANAGER
TO COMPLETE AND SIGN APPLICATIONS AND ADMINISTER THE NEW ALTERNATIVE FUEL VEHICLE
PURCHASE PROGRAM THROUGH THE SAN JOAQUIN VALLEY AIR POLLUTION CONTROL DISTRICT WHEREAS, several local, State and Federal programs allow public and non-profit transportation providers to apply for administration, capital and operation assistance programs or grants; and WHEREAS, the San Joaquin Valley Air Pollution Control District (SJVAPCD) provides funding to local agencies under the New Alternative Fuel Vehicle Purchase Program; and WHEREAS, one of the San Joaquin Valley Air Pollution Control District funding requirements is for the City Council to authorize someone by resolution, as the “Authorized Individual” to make final decisions, submit applications and implement the new vehicle project under the Public Benefit Program; and WHEREAS, the Council wishes to designate the City Manager as Authorized Individual on applications to SJVAPCD.
NOW, THEREFORE, the City Council of the City of Kerman, hereby resolves as follows:
Section 1. The above recitals are true and correct and incorporated herein by reference.
Section 2. The City Council authorizes the City Manager or his/her designee to complete and sign the applications, to sign required assurances and to administer the New Alternative Fuel Vehicle Purchase Program through the San Joaquin Valley Air Pollution Control District on behalf of the City of Kerman.
Section 3. This resolution is effective upon its adoption.
The foregoing resolution was adopted by the Kerman City Council at the regularly scheduled meeting held on the 11th day of January 2023, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
The foregoing resolution is hereby approved.
_______________________
Maria Pacheco
ATTEST: Mayor
____________________________________
Marci Reyes
City Clerk
81 Section 5, Item H.
STAFF REPORT
MEETING DATE: January 11, 2023
PRESENTER: John Jansons, City Manager
SUBJECT: Participation in Fresno County’s Urban County Development Block Grant for Program Years 2024-25, 2025-26, 2026-27 (JAJ)
RECOMMENDATION: Council by motion adopt resolution approving participation in a Joint Powers Agreement for administration of the County Community Development Block Grant program for Program Years 2024-25, 2025-26, 2026-27.
EXECUTIVE SUMMARY: The City of Kerman has participated in a Joint Powers Agreement (JPA) with the County of Fresno and other cities for Urban County Entitlement Status with the U.S. Department of Housing and Urban Development (HUD) in order to receive entitlement grant funds under the Federal County Community Development Block Grant (CDBG) and related Home Investment Partnerships Act (HOME) programs since its inception in Fresno County.
Every three years the County of Fresno and its partner cities must requalify with each city approving a resolution notifying the County of the City’s official decision to participate in the County’s program.
In the past, the CDBG program has funded: the Del Norte sewer line, 1st Street and Del Norte storm drain improvements, California Avenue drainage, ADA improvements, curb and sidewalk projects, partial funding for the Community/Teen Center and Katey’s Kids Park.
Potential future projects include housing, public works infrastructure, public facilities, public service programs, and the HOME program that meet CDBG eligibility criteria and serve CDBG eligible neighborhoods and communities.
Once the City commits to continuing as a partner in the JPA, a new agreement will be prepared by the County in substantially the same form as written in Attachment B for execution by the City Manager.
FISCAL IMPACT: The City can expect to be eligible to receive approximately $130,000 per year.
ATTACHMENTS:
A. Resolution
B. Current JPA
82 Section 5, Item I.
Attachment ‘A’
RESOLUTION NO. 23-___
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KERMAN APPROVING
PARTICIPATION IN A JOINT POWERS AGREEMENT (JPA) FOR PURPOSES OF
ADMINISTERING THE COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM FOR THE PROGRAM YEARS 2024-25, 2025-26, 2026-27
WHEREAS, the County of Fresno and some of the cities therein, by joining in a combined effort under the terms of a Joint Powers Agreement (JPA), qualify as an urban county for grants under the Housing and Community Development Act of 1974, as amended; and
WHEREAS, the City Council has given conceptual agreement to participate and the City of Kerman continues membership and association with other cities and County in a JPA.
NOW, THEREFORE BE IT RESOLVED by the City Council of the City of Kerman that the Joint Powers Agreement by and between the County of Fresno and the incorporated cities of Coalinga, Fowler, Kerman, Kingsburg, Mendota, Reedley, Sanger and Selma therein, for the purpose of qualifying for Community Development Block Grants (CDBG) and for the administration of applications, allocations, and distributions of funds received in the CDBG programs, and is hereby approved; and
BE IT FURTHER RESOLVED that the City Manager is authorized to sign the Joint Powers Agreement on behalf of the City.
The foregoing resolution was introduced at a regular meeting of the City Council of the City of Kerman held on the 11th day of January 2023, and passed at said meeting by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
The foregoing resolution is hereby approved.
___________________________
Maria Pacheco
Mayor
ATTEST:
______________________________
Marci Reyes
City Clerk
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Section 5, Item I.
STAFF REPORT
MEETING DATE: January 11, 2022
PRESENTER: Jerry Jones, City Engineer
SUBJECT: Award of Contract for the Hart Ranch Community Park Orchard Removal to JFS Enterprises, Inc. (JJ)
RECOMMENDATION: Council by motion adopt the resolution awarding the contract for the Hart Ranch Community Park Orchard Removal to JFS Enterprises, Inc. in the amount of $50,000.00 and authorize the City Manager to sign the contract.
EXECUTIVE SUMMARY:
Hart Ranch Community Park, formerly referred to as Eastside Community Park, will be located at the northeast corner of Goldenrod Avenue and California Avenue. The property currently is occupied by a plum orchard that has been farmed in prior years by the previous property owner, through a lease with the City. In anticipation of the upcoming development of the Park, the orchard needs to be removed. The City requested bids for the orchard removal in October 2022 and no bids were received by the due date of November 2, 2022. Per the California Public Contract Code and the Kerman Municipal Code, when no bids are received after completing a formal or informal bid process, then the City can move forward with the work through use of it’s own forces or through a negotiated contract. The City does not have the staff or equipment to perform this work, so Staff moved forward with negotiating a contract with a contractor.
Staff was able to obtain quotes from three contractors and they are as follows:
Contractor Base Bid
Lawrence Custom Ag LLC $31,300.00
JFS Enterprises, Inc. $50,000.00
A. Nonini Ag Services $54,600.00
Although the quote received from Lawrence Custom Ag is substantially lower, they do not provide haul away of the wood chips. The City would have to enter into a contract with a 3rd party to perform haul away services. Due to this, Staff recommends that the contract be awarded to JFS Enterprises, Inc.
FISCAL IMPACT:
The orchard removal will be funded with Measure M and/or Park Development Impact Fees allocated to the development of the Park.
ATTACHEMENT:
A. Resolution
101
Section 5, Item J.
Attachment ‘A’
RESOLUTION NO. 23-___
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KERMAN
AWARDING CONTRACT FOR THE HART RANCH COMMUNITY PARK ORCHARD REMOVAL TO JFS ENTERPRISES, INC.
WHEREAS, the Hart Ranch Community Park Orchard Removal consists of the removal of approximately 15 acres of plum trees at the City’s proposed Hart Ranch Community Park Site and; WHEREAS, the City requested bids in accordance with the City’s Informal Bidding Procedures and no bids were received on November 2, 2022; and
WHEREAS, the City thereafter requested informal quotes from three contractors and has negotiated a contract with the recommended contractor, JFS Enterprises, Inc.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF KERMAN RESOLVES AS FOLLOWS:
1. Upon the recommendation of the City Engineer, the Hart Ranch Community Park Orchard Removal contract be awarded to JFS Enterprises, Inc. in the amount of Fifty Thousand Dollars and Zero Cents ($50,000.00).
2. The City Manager is authorized to sign the City's standard form of contract for construction projects on behalf of the City of Kerman.
The foregoing resolution was introduced at a regular meeting of the City Council of the City of Kerman held on the 11th day of January, 2023, and passed at said meeting by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
The foregoing resolution is hereby approved.
Maria Pacheco
Mayor
ATTEST:
Marci Reyes
City Clerk
102
Section 5, Item J.
STAFF REPORT
MEETING DATE: January 11, 2023
PRESENTER: Jesus R. Orozco, Community Development Director SUBJECT: Ordinance Text Amendment to Amend Ordinance Sections 17.46.030, 17.48.030,
17.50.030, 17.90.020 of Title 17 of the Kerman Municipal Code and Adding Chapter 17.100 to Title 17 of the Kerman Municipal Code Relating to Alcohol Beverage Sales (JRO) RECOMMENDATION: City Council conduct a public hearing, waive full reading, and introduce an Ordinance Text Amendment amending Ordinance Sections 17.46.030, 17.48.030, 17.50.030,
17.90.020 of Title 17 of the Kerman Municipal Code and adding Chapter 17.100 to Title 17 of the Kerman Municipal Code related to Alcohol Beverage Sales.
EXECUTIVE SUMMARY:
The Kerman Municipal Code has a limited number of alcohol beverage sales uses (ABC uses) that are subject to the conditional use permit (CUP) process. Currently, “bars, liquor stores, and taverns” are the only ABC uses within the commercial zone district’s use schedules subject to a CUP. ABC uses not subject to a CUP include; grocery stores, supermarkets, mixed-retail pharmacies, restaurants, convenience stores, and service stations among others. As a result, many alcohol-related businesses throughout the years have been approved as “by-right” uses as shown in Attachment C. The by-right approval the ordinance currently grants some ABC uses has prevented the City from discretionary review and consideration as well as limited its enforcement authority.
Furthermore, City Council (Council) has expressed concern about the lack of criteria and objective review process for ABC uses which has resulted in the oversaturation of ABC sales in a number of City census tracts. After a preliminary work study with the Council, staff has conducted the necessary research and prepared a draft ordinance to address the various shortcoming within the ordinance as expressed by the Council. The attached proposed ordinance will require that alcohol-based uses be reviewed and considered via the CUP process. The proposed ordinance also includes a new chapter within Title 17 specific to the objective review and operating standards when considering new CUP applications for ABC sales.
DISCUSSION:
The Kerman Municipal Code has a limited number of alcohol beverage sales uses (ABC uses) uses that are subject to the CUP process. Currently, “bars, liquor stores, and taverns” are the only ABC uses within the General Commercial (CG) zone district’s use schedule subject to a CUP. ABC uses not subject to a CUP include; grocery stores, supermarkets, mixed-retail pharmacies, restaurants, convenience stores, and service stations among others. Many of the ABC uses were either established prior to the 1991 zoning ordinance being updated or were approved as “by-right” uses per the current zoning ordinance’s use schedule. The by-right approval of many of the ABC uses, as seen in Attachment ‘C’, has resulted in an oversaturation of ABC sales without City discretionary review and limited enforcement authority.
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Section 6, Item A.
The Council has expressed concern about the lack of objective criteria and discretionary review of ABC uses as a result of recent requests for Public convenience or Necessity (PCN) as part of establishing alcohol sales. The proposed ordinance text amendments aim to address the Council’s concerns as well as three key points that ensure appropriate review and implementation of CUPs for ABC uses.
First, the proposed ordinance identifies the three commercial (General, Neighborhood, and Service) zone districts wherein alcohol sales commonly occur. Currently, the General Commercial zone district identifies “bars, liquor stores, and taverns” as permitted use via a CUP. The Neighborhood Commercial zone district identifies “liquor store” as permitted use via a CUP. The Service Commercial zone districts do not have a provision that allows for ABC sales. The proposed ordinance will ensure future ABC sales are permissible via CUP in the three stated commercial zone districts.
Secondly, the proposed ordinance clarifies terms and definitions by repealing antiquated terms, amending existing terms, and defining new terms. In particular the term “alcohol beverage sales” has been defined to encompass all business uses that sell or dispense alcohol for either on- or off-sale.
The addition of this term is paramount as it includes all current types of businesses that sell or may sell alcohol as part of the business model.
Lastly, the proposed ordinance establishes a new chapter within Title 17 designed to implement an objective review process for new ABC uses and sets operating standards for all ABC uses. This being, new ABC sales will be considered on a case-by-case basis with relation to surrounding land uses, proximity to existing ABC uses and sensitive land uses e.g. schools, daycares, and churches.
Below is a description of the section amendments as follows:
Section 17.46.030 relates to conditional uses within the Neighborhood Commercial zone district.
Amendments in this section entail repealing the term “liquor store” as a conditional use and adding the term “Alcohol Beverage Sales” as a conditional use. Adding the term will ensure all alcohol salesbased uses are subject to a CUP and not just liquor stores.
Section 17.48.030 relates to conditional uses within the General Commercial zone district.
Amendments in this section entail repealing the term “bar, liquor store, and tavern” as conditional uses and adding the terms “Alcohol Beverage Sales,” “Automobile Service Station,” and “DriveThrough Facility” as conditional uses. The term “Outdoor sales and storage” is further amended to include “dining”. Adding the term “alcohol beverage sales” will ensure all alcohol sales-based uses are subject to a CUP and not just bars, liquor stores, and taverns. Additionally, the terms automobile service station and drive-through facility are being added as conditional uses because said uses have been modernized to be part of a larger business model that includes alcohol sales. As an example, an automobile service stations are often developed with a convenience store with a drive-through facility which may include ABC sales, generally for off-site consumption. The term outdoor sales, dining, and storage has been amended to encompass uses such as restaurants or eateries that may serve alcohol for on-site consumption.
Section 17.50.030 relates to conditional uses within the Service Commercial zone district.
Amendments in this section entail the addition of the term “Alcohol Beverage Sales” as a conditional use. Adding the term will ensure all alcohol sales-based uses within the zone district are subject to a CUP.
Section 17.90.020 relates to the definitions of the Kerman Municipal Code. Amendments in this section entail repealing the definitions for “bar, liquor store, and tavern,” “off-sale liquor,” and “on104 Section 6, Item A.
sale liquor”. Subsequently the term “alcohol use” is further amended to “alcohol beverage sales” to encompass all previously stated terms related to alcohol sales. The new term “alcohol beverage sales” will read as follows: any retail activity which includes the sale or dispensing of alcoholic beverages for consideration of on-sale liquor or off-sale liquor. Alcoholic beverages shall be defined as those beverages requiring licensing for sale by the California State Department of Alcoholic Beverage Control (hereinafter referred to as an "ABC License").
Title 17 of the Kerman Municipal Code has been amended to include a new chapter, Chapter 17.100 relating to Alcohol Beverage Sales Uses. This chapter establishes standards for all retail activity which includes the sale or dispensing of alcoholic beverages for on-sale liquor or off-sale liquor. Having codified standards will assist the City in preventing new ABC sales that may possess certain characteristics that have the potential to cause deleterious effects and nuisances on surrounding neighborhoods and businesses, especially when alcoholic beverage sales are concentrated near one another. Chapter 17.100 addresses existing ABC uses which have been established without a CUP and new ABC uses that may apply to establish within the City. This chapter also stipulates operating standards for all ABC uses including signage, security, and surveillance requirements. Furthermore, new on- and off- ABC sales applications will be evaluated and considered with relation to their proximity to existing ABC sales and sensitive land uses e.g. schools, daycare facilities, and churches.
It is noteworthy that the proposed ordinance will require new off-sale ABC sales applications to be transferred ABC licenses from within Fresno County boundaries. This specific requirement is a responsible attempt to slow down the oversaturation of off-sale alcohol sales within the City.
A full version of the ordinance text amendment has been included as Attachment ‘A’. Additionally, the City of Kerman Planning Commission held a public hearing on December 12, 2022, to consider amending Sections 17.46.030, 17.48.030, 17.50.030, 17.90.020 of Title 17 of the Kerman Municipal Code and adding Chapter 17.100 to Title 17. The Commission unanimously voted on a resolution recommending to the City Council that the Council adopt the ordinance text amendment, as presented in Attachment ‘B’.
FISCAL IMPACT:
None
ENVIRONMENTAL REVIEW:
The adoption of this ordinance is exempt from further CEQA review under the common sense rule Section 15061(b)(3)) because there is no possibility that this project may have a significant, adverse, impact on the environment. This is because this project involves purely procedural policies with no impacts on the environment. Therefore, this project is not subject to CEQA.
ATTACHMENTS:
A. Ordinance
B. Planning Commission Resolution w/Exhibits
C. Active ABC License Holders
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Attachment ‘A’
ORDINANCE NO. 23-__
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF KERMAN AMENDING SECTIONS
17.46.030, 17.48.030, 17.50.030, 17.90.020 OF TITLE 17 OF THE KERMAN MUNICIPAL CODE AND ADDING CHAPTER 17.100 TO TITLE 17 OF THE KERMAN MUNICIPAL CODE RELATING
TO ALCOHOL BEVERAGE SALES
THE CITY COUNCIL OF THE CITY OF KERMAN DOES ORDAIN AS FOLLOWS:
SECTION 1. Section 17.46.030 of the Kerman Municipal Code is amended to repeal the term “liquor store” as a conditional use and to add the term “Alcohol Beverage Sales” as follows:
17.46.030 Conditional Uses.
Conditional uses in this district are as follows:
Alcohol Beverage Sales
Banks;
Convenience stores;
Duplicating shop;
Eating places, including cafes and restaurants;
Fire station;
Gasoline station;
Hardware store and garden supply (less than five thousand square feet) Medical, professional, and administrative offices;
Post office;
Self-car wash.
SECTION 2. Section 17.48.030 of the Kerman Municipal Code is amended to repeal the term “bar, liquor store, and tavern” as conditional uses; to add the terms “Alcohol Beverage Sales,” “Automobile Service Station,” and “Drive-Through Facility”; and to amend the term “Outdoor sales and storage” to include “dining” as follows:
17.48.030 Conditional Uses.
Conditional uses in this district are as follows:
Alcohol Beverage Sales;
Auto lease and rental;
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Section 6, Item A.
Automobile, motorcycle, and small engine repair;
Automobile Service Station
Auto sales, new and used;
Boarding or rooming facilities;
Bowling alleys;
Bus depots;
Cabinet shops;
Card rooms;
Carwash;
Churches;
Drive-Through Facility
Equipment sales and rental;
Feed and seed store;
Friction shop;
Furniture upholstery shops;
Glass, radiator, tire and muffler shops;
Hotel and motel;
Hospital;
Library;
Massage establishments as defined in Section 9.27.030;
Multiple-family residential dwellings (R-2 and R-3 district); Outdoor sales, dining, and storage;
Second-hand store;
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Sign shops;
Theater and auditorium;
Utility yards;
Veterinary offices with enclosed boarding structure;
A residential dwelling associated with a business listed above.
SECTION 3. Section 17.50 of the Kerman Municipal Code is amended to add the term “Alcohol Beverage Sales” to conditional uses as follows:
17.50.030 Conditional uses.
Conditional uses in this district are as follows:
All uses permitted in the General Commercial district, except as otherwise listed in this chapter; Alcohol beverage sales;
Auction houses (nonlivestock);
Bus depots, transit stations, truck terminals and freight forwarding terminals; Kennels;
Mobile office structures;
Painting, enameling and lacquering shops;
Recreational vehicle and travel trailer storage facilities; Truck service stations.
SECTION 4. Section 17.90.020 Definitions of the Kerman Municipal Code is amended by repealing the definitions for “bar, liquor store and tavern,” “off-sale liquor,” and “on-sale liquor”.
SECTION 5. Section 17.90.020 Definitions of the Kerman Municipal Code is amended by amending the definition for “alcohol use” as follows:
"Alcohol Beverage Sales" means any retail activity which includes the sale or dispensing of alcoholic beverages for consideration of on-sale liquor or off-sale liquor. Alcoholic beverages shall be defined as those beverages requiring licensing for sale by the California State Department of Alcoholic Beverage Control (hereinafter referred to as an "ABC License").
SECTION 6. Title 17 of the Kerman Municipal Code is amended by adding new Chapter 17.100 relating to Alcohol Beverage Sales Uses to read as follows:
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CHAPTER 17.100
ALCOHOL BEVERAGE SALES USES
Sections:
17.100.010 Purpose.
17.100.020 Applicability.
17.100.030 Modifications to Existing Businesses.
17.100.040 Location Restrictions for New Businesses.
17.100.050 Standards of Operation.
Section 17.100.010. Purpose.
The purpose of this chapter is to protect and promote the public health, safety, comfort, convenience, prosperity, and general welfare of the City of Kerman by setting standards for all retail activity which includes the sale or dispensing of alcoholic beverages for of on-sale liquor or off-sale liquor. Uses that involve the sale or dispensing of alcoholic beverages may possess certain characteristics that have the potential to cause deleterious effects and nuisances on surrounding neighborhoods and businesses, especially when alcohol beverage sales are concentrated in close proximity. In order to ensure that establishments operate in a manner that is mutually beneficial to surrounding uses and to also provided a mechanism to prevent and correct any associated problems, the following special regulations shall apply.
Section 17.100.020. Applicability
A. Conditional Use Permit Requirement. Businesses seeking to sell alcoholic beverages for either onsale or off-site consumption, whether as a new, altered, or expanded use, shall obtain a Conditional Use Permit for alcohol sales pursuant to this chapter.
B. New or Expanded Use. A Conditional Use Permit in compliance with this chapter shall be required for:
1. Any proposed new establishment that wishes to engage in alcohol beverage sales as defined in Section 17.90.020 of this Code;
2. Any existing establishment that requests to modify its alcohol or business license type(s),
3. Any existing establishment that requests to reinstate their alcohol or business license(s) after an expiration or revocation,
4. Any existing establishment that requests to extend their hours of alcohol sales, or expand their floor area for retail sales of alcohol. An existing business that expands their floor area for non-alcohol related retail sales is allowed to retain the conditions on their existing Conditional Use Permit in relation to alcohol requirements. Should a business not comply with the strict application of the regulations provided for in this chapter, said improvements shall be made prior to commencing the sale of alcoholic beverages. Violation of these standards at any time may result in the revocation of a Conditional Use Permit.
C. Exemptions. This chapter does not apply to the following: temporary uses issued a Temporary License by the California Department of Alcoholic Beverage Control and established in compliance with all City laws and ordinances.
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D. A conditional use permit shall not be granted for out of county ABC license transfers.
E. The Planning Commission shall take into consideration the Police Chief’s determination based upon quantifiable information, that the proposed use: (i) would be a detrimental to the public health, safety, comfort, or welfare of persons located within five hundred (500’) feet of the site; or (ii) would significantly increase the severity of existing law enforcement or public nuisance problems in the area (e.g. increase in service calls related public intoxication nuisance, vagrancy, or loitering).
17.100.030. Modifications to Existing Businesses. A modification to an existing Alcohol Beverage Sales business increasing the floor ratio for alcohol sales shall not be permitted when a condition exists that has caused or resulted in repeated activities that are harmful to the health, peace, or safety of persons residing or working in the surrounding area. In this section, the term “increasing the floor area ratio” also includes adding outdoor dining.
17.100.040. Location Restrictions for New Businesses. The location restrictions listed in this chapter apply to new establishments and shall also apply to existing establishments that must obtain a CUP pursuant to this chapter due to proposed expansion or improvement of an existing use that is currently operating prior to the effective date of this chapter. The restrictions shall not apply if the proposed expansion or improvement is only with respect to a necessary maintenance or repair, or bringing the existing establishment into compliance with current building codes, including but not limited to the California Building Code, the California Fire Code, California Plumbing Code, and the California Electrical Code, as may be amended and any local amendments thereto.
A. New On-Sale: In over concentrated census tracts, where findings for Public Convenience or Necessity are required for an On-sale ABC License the following limitations shall apply:
1. Not more than two (2) on-sale ABC licenses within two hundred (200’) feet ofanother business shall be permitted.
2. No new ABC licenses shall be permitted within five hundred (500’) feet of the property line of a school, daycare facility, or church.
B. New Off-Sale: In over concentrated census tracts, where findings for Public Convenience or Necessity are required for an Off-sale ABC Licenses the following limitations shall apply:
1. ABC license shall be Fresno County transfers only.
2. Not more than one (1) off-sale ABC license within two hundred (200’) of an existing on-sale business with an ABC license shall be permitted.
3. Not more than two (2) of different business type/use within five hundred (500’) feet of each other shall be permitted. i.e. grocery store / convenience store;
4. Not more than two (2) of the same business type/use within one thousand (1000’) feet of each other shall be permitted. i.e. convenience store /convenience store.
5. No new off-sale ABC licenses shall be permitted within one thousand (1000’) feet of a school, daycare facility, or church.
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17.100.050. Standards of Operation. The following standards of operation shall constitute conditions of approval for Conditional Use Permits under this chapter and include, but are not limited, to:
A. Lighting. The exterior of the premise, including adjacent public sidewalks and all parking lots under the control of the establishment, shall be illuminated during all hours of darkness during which the premises are open for business in a manner so that persons standing in those areas at night are identifiable by law enforcement personnel. However, required illumination shall be placed and/or shielded in a way that minimizes interference with the neighboring residences.
B. Litter and Graffiti.
1. Trash and recycling receptacles shall be provided by public entrances and exits from the building.
2. The owner or operator shall provide for daily removal of trash, litter, and debris from premises and on all abutting sidewalks within 20 feet of the premises.
3. The owner or operator shall remove graffiti within 48 hours.
C. Vending Machines. External snack vending machines are prohibited.
D. Video Surveillance.
1. Establishments must equip a fully functional color digital video camera system.
2. The system must continuously record, store, and be capable of playing back images and be fully functional at all times, including during any hours the business is closed. The system must be maintained in a secured location inside of the business.
3. The system shall have the correct date and time stamped onto the image at all times.
4. The camera storage capacity should be for at least two weeks (14 calendar days). Such cameras must be capable of producing a retrievable and identifiable image than can be made a permanent record and that can be enlarged through projection or other means.
5. If utilizing a digital video recorder, it must be capable of storing no less than 14 days of realtime activities.
6. The system shall be capable of producing a CD or digital playback feature and may be provided to an authorized representative of the Kerman Police Department within 24 hours of the initial request relating to a criminal investigation only.
7. The interior of the business must have at least one camera placed to focus on each cash register transaction to include the clerk as well as the customer waiting area.
8. There shall be four exterior cameras placed so as to record activities in the primary customer parking areas of their business. These cameras should be of sufficient quality to be able to identify persons and or vehicles utilizing the business parking lot.
9. All interior cameras shall record in color.
10. All exterior cameras shall record in color and have automatic low light switching capabilities to black and white. Exterior cameras should be in weatherproof enclosures and located in a manner that will prevent or reduce the possibility of vandalism. 111
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17.100.060 Signage.
A. The provisions specified under chapter 17.76, Signs and this section shall apply to signage for conditional use permits under this chapter. Where conflicts may occur between the provisions of chapter 17.76 and this section, the more restrictive provisions shall govern.
B. The following copy is required to be prominently posted in a readily visible manner on the business site:
1. "California State Law Prohibits the Sale of Alcoholic Beverages to Persons Under 21 Years of Age."
2. "No Loitering is Allowed On or In Front of These Premises."
3. "No Open Alcoholic Beverage Containers are Allowed on These Premises." (Off-sales only)
C. No more than fifteen percent (15%) of the total window and clear door shall be obstructed by advertising, signs, or other obstructions of any sort.
1. Signage, advertising, or other obstructions inside or outside the business that are not physically attached to the windows or doors, but are visible from a public thoroughfare, sidewalk, or parking lot in the same manner as if they were physically attached is included in the fifteen percent limitation.
2. Any signage required by law shall not count towards the fifteen percent limitation, but shall nonetheless follow rules related to visual obstruction.
4. Advertising and signage on windows and clear doors shall be placed and maintained in a manner that ensures that law enforcement personnel have a clear and unobstructed view of the interior of the business, including the area in which the cash registers are maintained, from exterior public sidewalks, parking lots, or entrance to the business.
5. No off-sale ABC business shall advertise alcohol sales in a manner visible from the outside of the establishment, such as from a public thoroughfare, sidewalk, or parking lot.
6. Displays of alcoholic beverages, freestanding advertising structures of any kind such as cardboard floor stands, or other free-standing signs shall be prohibited within ten feet of consumer entrance points, shall not be visible from the exterior of the establishment, and shall be prohibited on the exterior of the establishment.
D. No more than twenty-five square feet or ten percent (10%) of the total on-building signage, whichever is less, shall be allowed for the advertising of alcohol sales. This shall not include signage related to the business and or tenant name. All on-building signage 112
Section 6, Item A.
associated with Alcohol Beverage Sales businesses shall be LED pan channel letters or of equal or better quality.
17.100.070. Loitering and Other Nuisance Activities. The operation of the business shall not result in criminal activity or repeated nuisance activities on the property, which may include, but are not limited to, repeated disturbances of the peace, illegal drug activity, public drunkenness, drinking in public, alcoholic beverage and tobacco sales to minors, harassment of passerby, gambling, prostitution, sale of stolen goods, public urination, theft, assaults, batteries, acts of vandalism, loitering, excessive littering, graffiti, illegal parking, excessive loud noises (especially in the late night or early morning hours), traffic violations, curfew violations, lewd conduct, or other violations of City, State, or federal laws, especially when contributing to a high rate of police reports and arrests to the area. This section shall not apply to operators where offenses are the result of third party conduct beyond the operators' control.
E. Training. The owners and all employees of a business who are involved in the sale of alcoholic beverages must complete approved course(s) in training of liquor sales and handling within sixty days after approval of the Conditional Use Permit becomes final, or for employees hired after the approval of the Conditional Use Permit, within sixty days from the date of hire. To satisfy this requirement, a certified program must meet the standards of the California Coordinating Council on Responsible Beverage Service (CCC/RBS) or other certifying or licensing body designated by the State of California.
SECTION 7. CEQA. A preliminary environmental assessment has been performed for this project pursuant the California Environmental and Quality Act (CEQA). The City Council finds and determines with certainty that, pursuant to CEQA Guidelines Section 15061(b)(3), there is no possibility that this project may have a significant, adverse, impact on the environment. This is because this project involves purely procedural policies with no impacts on the environment. Therefore, this project is not subject to CEQA.
SECTION 8. Severability. If any section, subsection, phrase, or clause of this ordinance is for any reason held to be unconstitutional or invalid, such decision shall not affect the validity of the remaining portions of this Ordinance.
SECTION 9. Publication. This ordinance shall be published in accordance with the provisions of Government Code Section 36933.
SECTION 10. Effective Date. This ordinance shall become effective thirty (30) days after the date of adoption.
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The foregoing ordinance was introduced at a regular meeting of the City Council of the City of Kerman on the 11th day of January 2023, and was passed and adopted at a regular meeting of the City Council of the City of Kerman on ______________________, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
The foregoing ordinance is hereby approved.
__________________________
Maria Pacheco
Mayor
Attest:
_______________________
Marci Reyes
City Clerk
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CENSU TRACT Status Lic. Type Primary Owner Premises Addr. Business Name Sales Type CUP - Y N NOTES
40.03 ACTIVE 23 DEN SMOKEHOUSE & BREWERY LLC, THE 651 S MADERA AVE,KERMAN, CA 93630-1736Census Tract: 0040.01 DEN BEER COMPANY, THE ON Y CUP2017-07 ACTIVE 77 LANFRANCO, RENO LEE 769 S MADERA AVE,KERMAN, CA 93630Census Tract: 0040.03 RENOS PLACE ON N ACTIVE 58 LANFRANCO, RENO LEE 769 S MADERA AVE,KERMAN, CA 93630Census Tract: 0040.03 RENOS PLACE OFF N ACTIVE 48 LANFRANCO, RENO LEE 769 S MADERA AVE,KERMAN, CA 93630Census Tract: 0040.03 RENOS PLACE ON N ACTIVE 21 BRAR, KULWANT SINGH 567 S MADERA AVE,KERMAN, CA 93630-1535Census Tract: 0040.03 KERMAN FOOD MARKET OFF N ACTIVE 41 PORTILLOURIAS, MIGUEL ANGEL 861 S MADERA AVE,KERMAN, CA 93630-1740Census Tract: 0040.03 ANTOJITOS GUANACOS RESTAURANT ON N
40.04 ACTIVE 41 GENOVA MANAGEMENT GROUP LLC 15191 W WHITESBRIDGE RD,KERMAN, CA 93630Census Tract: 0040.04 ME N EDS PIZZERIA ON N ACTIVE 21 IQBAL, JAVID 481 S MADERA AVE,KERMAN, CA 93630-1537Census Tract: 0040.04 STAR 7 MARKET OFF N ACTIVE 20 FAMILY DOLLAR, INC. 15070 W WHITESBRIDGE,KERMAN, CA 93630-1030Census Tract: 0040.04 FAMILY DOLLAR #10017 OFF N ACTIVE 41 CG HOSPITALITY GROUP INC 15200 W WHITESBRIDGE RD,KERMAN, CA 93630-1021Census Tract: 0040.04 ROUND TABLE PIZZA #193 ON N ACTIVE 21 RAKKAR, DALJINDER K 15091 W WHITESBRIDGE AVE,KERMAN, CA 93630-1013Census Tract: 0040.04 KERMAN U SAVE LIQUOR OFF N ACTIVE 20 FLORES, J GUADALUPE 15040 W WHITESBRIDGE AVE,KERMAN, CA 93630-1030Census Tract: 0040.04 GARCIAS SUPER MARKET OFF N ACTIVE 20 KERMAN CARWASH, INC. 127 S MADERA AVE,KERMAN, CA 93630-1101Census Tract: 0040.04 KERMAN CAR WASH OFF N SUREND 20 LA FIESTA MARKET INC. 307 S MADERA AVE,KERMAN, CA 93630-1410Census Tract: 0040.04 LA FIESTA MARKET OFF Y CUP 2017-08 SUSPEN 21 LA FIESTA MARKET INC. 307 S MADERA AVE,KERMAN, CA 93630-1410Census Tract: 0040.04 LA FIESTA MARKET INC OFF Y CUP 2017-08 ACTIVE 41 MORALES, CECILIA 15085 W WHITESBRIDGE AVE,KERMAN, CA 93630-1013Census Tract: 0040.04 CECILIA'S RESTAURANT ON N ACTIVE 20 VFC INC 415 S MADERA AVE,KERMAN, CA 93630-1554Census Tract: 0040.04 VALLEY FOOD SUPER CENTER OFF N ACTIVE 20 TONY'S FRESH MARKET INC. 15057 W WHITESBRIDGE RD,KERMAN, CA 93630Census Tract: 0040.04 TONY'S FRESH MARKET INC. OFF N ACTIVE 21 DHILLON, HARDEV SINGH 15016 W WHITESBRIDGE RD,KERMAN, CA 93630Census Tract: 0040.04 HANDI STOP LIQUOR 3 OFF Y CUP 2021-05
40.05 ACTIVE 41 CORONADO, ELOY RUBIO 602 S MADERA AVE, KERMAN, CA 93630, Census Tract: 0040.05 LA RAMADA MEXICAN RESTAURANT ON N
40.06 ACTIVE 41 GONG, HUI ZHI 160 S MADERA AVE,KERMAN, CA 93630Census Tract: 0040.06 HONG KONG RESTAURANT ON N ACTIVE 21 THRIFTY PAYLESS, INC. 456 S MADERA AVE,KERMAN, CA 93630Census Tract: 0040.06 RITE AID 5853 OFF N ACTIVE 21 MAHLI & SAMRA INCORPORATED 432 S MADERA AVE,KERMAN, CA 93630-1538Census Tract: 0040.06 FASTRIP 918 OFF N ACTIVE 21 WALMART INC. 14061 W WHITESBRIDGE RD,KERMAN, CA 93630Census Tract: 0040.06 WALMART 5701 OFF N ACTIVE 20 CHAHAL MANAGEMENT INC 240 S MADERA AVE,KERMAN, CA 93630-1409Census Tract: 0040.06 KERMAN U SAVE MINI MART OFF N ACTIVE 20 R&S DIVERSIFIED, INC. 14980 W WHITESBRIDGE AVE,KERMAN, CA 93630-1112Census Tract: 0040.06 KERMAN CARNITAS OFF N ACTIVE 20 RASHED, YAHYA ABDULKARIM 1048 N MADERA AVE,KERMAN, CA 93630-9601Census Tract: 0040.06 HWY 145 MARKET NOT IN KERMAN ACTIVE 47 CEVICHES AND BEER INC 170 N MADERA AVE,KERMAN, CA 93630-9701Census Tract: 0040.06 ACTIVE 77 CEVICHES AND BEER INC 170 N MADERA AVE,KERMAN, CA 93630-9701Census Tract: 0040.06 ON N ACTIVE 20 GROCERY OUTLET INC 14868 W WHITESBRIDGE RD,KERMAN, CA 93630Census Tract: 0040.06 GROCERY OUTLET ON N ACTIVE 21 DB KERMAN INC 14859 W WHITESBRIDGE AVE,KERMAN, CA 93630Census Tract: 0040.06 KERMAN FOODMART Attachment 'C'
ABC License Holders within Kerman Census Tracts
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STAFF REPORT
MEETING DATE: January 11, 2022
PRESENTER: Josefina Alvarez, Interim Finance Director
SUBJECT: Presentation of the City of Kerman 2021-2022 Auditor’s Report and Financial Statements RECOMMENDATION: Council accept the City of Kerman 2021-2022 Auditor’s Report and Financial Statements as presented.
EXECUTIVE SUMMARY: The City’s independent auditor, Bryant L. Jolley, CPA has completed and submitted the audited financial statements for the year ended June 30, 2022. The purpose of the audit is to determine that the financial statements are free of material misstatement and are fairly presented in accordance with accounting principles generally accepted in the United States. A copy of the audited financial statements was enclosed with your agenda. Ryan P. Jolley will present the audited financial statements to the City Council.
Staff is pleased to report that the audited financial statements do not contain any negative notes or audit findings raised by the auditors. Below are some highlights, additional information can be found on page 4 through 12 of the audited financial statements.
Government-wide the City’s net position increased by $7,413,996 over Fiscal Year ending June 30, 2021.
Government Wide (Government and Proprietary Funds) Statement of Revenues, Expenses and Changes in Net Position
Government-wide operating revenues for 2022 increased by $2,881,297 and operating expenses increased by $803,249 for a change in Net Position of $7,413,996 for Fiscal Year ending 2022 (page 5)
Governemnt-wide cash and investments is $22,711,626, which is an increase of $5,237,891 compared to June 30, 2021 (page 22).
The General Fund has a Reserve Balance of $10,196,237 as of June 30, 2022. This is an increase of $1,785,768 or 21.23%. This increase is mainly due to increase in sales & use tax and property taxes. 128
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The chart below illustrates the General Fund Growth Reserves for five fiscal years.
The General Fund budget for Fiscal Year 2021-2022 was projected to have a deficit of $2,853,622 The excess was mainly due to capital projects funded by Measure M.
The City Council adopted a reserve policy by resolution on September 17, 2014, for the purpose of establishing a target and minimum level of unreserved fund balance in the General Fund to protect against unanticipated circumstances and events resulting in revenue shortfalls or unexpected expenditures.
Reserve Category Purpose Minimum Reserve
Emergency Reserve Cover an emergency,
unanticipated expense or cash
flow needs
22% of operating
expenditures or $1,885,089
Revenue Stability Reserve Cover any unanticipated drop in sales or property tax revenues
13% of operating
expenditures or $1,131,053
Major Asset Repair and
Replacement Reserve
Cover any repairs and
replacement of major facilities
and equipment
13% for repairs and 9% for
replacement of operating
expenditures or $1,131,053
Undesignated Reserve Cover any discretionary
expenditures approved by the
Council
Any amount remaining after
meeting minimum reserves
or $4,163,275
The Change in Fund Net Position for the Proprietary Funds increased a net of $1,434,116 (before transfers) with water at $913,911, sewer at $280,372, disposal at $160,749 and storm drain at $79,084 and $1,003,237 (with transfers) with water at $730,481, sewer at $144,679, disposal at $68,619 and storm drain at $59,458 (page 11).
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FISCAL IMPACT: The presentation of the City of Kerman 2021-2022 Audited Financial Statements does not have a financial impact on the City, but it does report the results from operations in the Fiscal Year 2021-2022, with an increase of $1,785,768 or 21.23% of General Fund Reserves.
ATTACHMENTS: A. Auditor’s Report and Financial Statements B. Management Report
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CITY OF KERMAN
INDEPENDENT AUDITOR’S REPORT
AND
FINANCIAL STATEMENTS
JUNE 30, 2022
Attachment A
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TABLE OF CONTENTS
Page
INDEPENDENT AUDITOR’S REPORT 1 – 3
BASIC FINANCIAL STATEMENTS:
Government-Wide Financial Statements
Statement of Net Position 4
Statement of Activities 5
Fund Financial Statements
Balance Sheet – Governmental Funds 6
Reconciliation of Total Governmental Fund Balance to
Net Position of Governmental Activities 7
Statement of Revenue, Expenditures and Changes in
Fund Balance – Governmental Funds 8
Reconciliation of Statement of Revenue, Expenditures
and Changes in Fund Balance of Governmental Funds
to the Statement of Activities 9
Statement of Net Position – Proprietary Funds 10
Statement of Revenue, Expenses and Changes in Fund Net
Position - Proprietary Funds 11
Statement of Cash Flows – Proprietary Funds 12
Statement of Fiduciary Net Position 13
Statement of Changes to Fiduciary Net Position 14
Notes to Basic Financial Statements 15 – 41
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TABLE OF CONTENTS (Continued)
Page
Required Supplementary Information
Budgetary Comparison Schedule – General Fund 42
Budgetary Comparison Schedule – Street Maintenance and Construction Fund 43 Schedule of the City’s Proportionate Share of Net Pension Liability 44 Schedule of Contributions 45
Supplemental Only Information
Combining Balance Sheet – Nonmajor Governmental Funds 46 – 48 Combining Statement of Revenue, Expenditures and
Changes in Fund Balance – Nonmajor Governmental Funds 49 – 51 INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL
OVER FINANCIAL REPORTING AND ON COMPLIANCE AND
OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 52 – 53 Summary Schedule of Prior Audit Findings 54
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BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley, C.P.A.
Ryan P. Jolley C.P.A.
Darryl L. Smith C.P.A.
Luis A. Perez C.P.A.
Lan T. Kimoto
INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and City Council
City of Kerman, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, , each major fund, and the aggregate remaining fund information of the City of Kerman (the “City”), California as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2022, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. 134
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2 In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Required Supplementary Information
Management has omitted management’s discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinions on the basic financial statements are not affected by this missing information.
Accounting principles generally accepted in the United States of America require that the budgetary comparison information on pages 42-43, the schedule of the City’s proportionate share of net pension liability on page 44, and the schedule of contributions on pages 45 be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
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3 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated August 15, 2022, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City’s internal control over financial reporting and compliance.
December 14, 2022
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See accompanying notes. 4
CITY OF KERMAN
STATEMENT OF NET POSITION
JUNE 30, 2022
Governmental Business-Type
Activities Activities Total
ASSETS
Cash and investments 14,415,289 $ 7,809,215 $ 22,224,504 $ Accounts receivable, net 82,255 316,139 398,394
Prepaids 2,784 - 2,784
Taxes receivable 1,072,342 - 1,072,342
Due from other governments 1,497,633 - 1,497,633
Interest receivable 22,388 - 22,388
Lease receivable 745,077 - 745,077
Internal balances (150,122) 150,122 -
Capital assets, net of allowance
for depreciation 32,836,210 16,700,364 49,536,574
Total assets 24,975,840 50,523,856 75,499,696
DEFERRED OUTFLOWS OF RESOURCES 166,551 1,182,127 1,348,678 Total deferred outflows of resources 166,551 1,182,127 1,348,678
LIABILITIES
Accounts payable and accrued expense 798,158 475,845 1,274,003 Accrued interest payable 31,039 21,519 52,558
Deposits payable 10,578 121,789 132,367
Long-term liabilities
Due within one year 32,000 415,532 447,532
Due in more than one year 3,009,000 3,195,577 6,204,577 Compensated absences 411,749 135,869 547,618
Net pension liability 265,005 1,571,599 1,836,604
Total liabilities 4,631,136 5,864,123 10,495,259
DEFERRED INFLOWS OF RESOURCES 271,926 2,060,109 2,332,035 Total deferred inflows of resources 271,926 2,060,109 2,332,035
NET POSITION
Net investment in capital assets 29,795,210 13,089,255 42,884,465 Restricted for specific projects and programs 6,436,402 - 6,436,402 Restricted for capital improvements - 2,921,210 2,921,210 Unrestricted 4,228,864 7,550,139 11,779,003
Total net position $ 20,239,329 43,781,751 $ 64,021,080 $ 137
Section 7, Item A.
See accompanying notes. 5
CITY OF KERMANSTATEMENT OF ACTIVITIES YEAR ENDED JUNE 30, 2022 Operating Capital
Charges for Grants and Grants and Governmental Business-Type Expense Services Contributions Contributions Activities Activities Total Primary Government
Governmental activities
General government 2,170,195 $ - $ 120,029 $ - $ (2,050,166) $ - $ (2,050,166) $ Public works 2,546,845 - 1,455,607 740,774 (350,464) - (350,464) Community development 541,941 857,913 36,904 757,206 1,110,082 - 1,110,082 Social services 863,907 56,132 72,962 - (734,813) - (734,813) Public safety 3,411,693 280,229 2,027,456 - (1,104,008) - (1,104,008) Debt Service
Interest and fiscal charges - 83,724 - - (83,724) - (83,724) Total governmental activities 1,194,274 9,618,305 3,712,958 1,497,980 (3,213,093) - (3,213,093) Business-type activities
Water 1,931,849 2,614,641 - 194,731 - 877,523 877,523
Sewer 1,888,308 1,912,614 - 260,343 - 284,649 284,649
Disposal 1,630,340 1,725,151 28,745 - - 123,556 123,556 Storm Drain 82,149 111,139 - 106,607 - 77,617 77,617
Total business-type activities 6,334,555 5,561,636 28,745 561,681 - 1,363,345 1,363,345 Total primary government $ 7,528,829 15,179,941 $ 3,741,703 $ 2,059,661 $ (3,213,093) 1,363,345 (1,849,748) General Revenue
Property taxes - 2,978,759 2,978,759Special assessments - 237,806 237,806Sales taxes - 5,310,960 5,310,960Franchise and other taxes - 150,911 150,911Business licenses - 87,503 87,503Rents 6,443 273,087 279,530Interest income/(unrealized loss on investments) 32,431 (40,259) (7,828) Other 35,323 190,780 226,103Transfers (430,879) 430,879 - Total general revenue and transfers (356,682) 9,620,426 9,263,744 Change in Net Position 1,006,663 6,407,333 7,413,996
Net Position
Beginning of year 19,232,666 37,374,418 56,607,084
End of year $ 20,239,329 43,781,751 $ 64,021,080 $
Functions/Programs
Net Revenue/(Expense) and
Program Revenue Changes in Net Position
138
Section 7, Item A.
See accompanying notes. 6
CITY OF KERMAN
BALANCE SHEET – GOVERNMENTAL FUNDS
JUNE 30, 2022
Street Other Total
Maintenance and Governmental Governmental
General Construction Funds Funds
ASSETS
Cash and investments 8,779,669 $ $ 1,270,920 $ 14,415,289 4,364,700 $ Accounts receivable 22,255 - - 22,255
Taxes receivable 1,072,342 - - 1,072,342
Lease receivable 745,077 - - 745,077
Prepaids 2,784 - - 2,784
Due from other governments 102,164 583,512 1,497,633 811,957 Interest receivable 22,388 - - 22,388
Due from other funds - 609,981 - 609,981
Total assets 1,854,432 11,356,660 5,176,657 18,387,749
LIABILITIES AND FUND BALANCE
Liabilities
Accounts payable and accrued expense 431,961 $ 26,542 761,633 303,130 Due to other funds - - 433,642 433,642
Deposits and other liabilities 10,578 - - 10,578
Total liabilities 26,542 442,539 736,772 1,205,853
Deferred Inflows of Resources
Deferred right to use lease revenue - 717,884 - 717,884 Total deferred inflows of resources - 717,884 - 717,884 Fund Balance
Restricted
Circulation improvements - 1,827,890 3,110,321 4,938,211 Development activities - - 1,498,191 1,498,191
Committed
Unfunded liability - 100,000 - 100,000
Emergency reserve 2,005,174 - - 2,005,174
Revenue stability reserve 1, - 203,105 - 1,203,105
Major asset repair and replacement reserve 1,203,105 - - 1,203,105 Unassigned - 5,684,854 (168,627) 5,516,227
Total fund balance 10,196,237 1,827,890 4,439,885 16,464,012 Total liabilities, deferred inflows of resources
and fund balance 11,356,660 $ 1,854,432 $ 5,176,657 $ 18,387,749 $ 139
Section 7, Item A.
See accompanying notes. 7
CITY OF KERMAN
RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCE TO NET POSITION
OF GOVERNMENTAL ACTIVITIES
JUNE 30, 2022
Total governmental fund balance 16,464,012 $
Amounts reported for governmental activities in the Statement of Net Position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds 31,966,600 Net pension liability applicable to governmental activities are not due and payable in the current period and accordingly is not reported in the funds (1,571,599)
Deferred outflows of resources related to net pension liability, represent an consumption of net position or fund balance that applies to a future period(s) and so will not be recognized as an outflow of resources (expense) until that time 1, 182,127 Deferred inflows of resources related to net pension liability and lease income, 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 (1,342, 225) Governmental long-term liabilities are not due and payable in the current period and, therefore, are not reported in the funds (3,041,000) Compensated absences are not due and payable in the current period and therefore are not reported in the funds (411,749) Interest on long-term debt is reported as an expenditure of the Governmental Funds when paid because it requires the use of current financial resources. However, accrued interest must be recorded when incurred (31,039) Internal service funds are used by management to charge the costs of fleet maintenance and computer services to individual funds. The assets and liabilities of the internal service fund are included in governmental activities in the Statement of Net Position. 566,624 Net position of governmental activities $ 43,781,751
140
Section 7, Item A.
See accompanying notes. 8
CITY OF KERMAN
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE –
GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2022
Street Other Total
Maintenance and Governmental Governmental
General Construction Funds Funds
Revenue
Taxes 8,085,737 $ - $ 562,231 $ 8,647,968 $
Licenses, permits and impact fees 1,005,511 - 730,137 1,735,648 Intergovernmental 501,321 2,347,694 1,714,999 4,564,014 Charges for services 239,627 - - 239,627
Fines and forfeitures 49,180 - - 49,180
Rents 102,660 - 70,247 172,907
Investment earning, net of unrealized gain/(loss) (64,751) - 18,283 (46,468) Other 5,525 124,492 1,000 131,017
Total revenue 2,353,219 10,043,777 3,096,897 15,493,893 Expenditures
Current
General government 1,237,962 - - 1,237,962
Public works 875,589 - 1,316,560 2,192,149
Community development 377,775 - 164,166 541,941
Social services 718,143 - 58,579 776,722
Public safety 3,900,552 - - 3,900,552
Capital outlay 1,010,676 525,329 633,830 2,169,835
Debt Service
Principal - - 9,843 9,843
Interest and fiscal charges - - 70,483 70,483
Total expenditures 525,329 8,120,697 2,253,461 10,899,487 Revenue over/(under) expenditures 1,923,080 1,827,890 843,436 4,594,406 Other Financing Sources/(Uses)
Lease revenues 106,388 - - 106,388
Transfers in/(out) - net (243,700) (174,136) - (417,836) (137,312) - (174,136) (311,448)
Change in Fund Balance 1,827,890 1,785,768 669,300 4,282,958 Fund Balance
Beginning of year - 8,410,469 3,770,585 12,181,054
End of year $ 1,827,890 10,196,237 $ 4,439,885 $ 16,464,012 $ 141
Section 7, Item A.
See accompanying notes. 9
CITY OF KERMAN
RECONCILIATION OF STATEMENT OF REVENUE, EXPENDITURES, AND CHANGES IN
FUND BALANCE OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES YEAR ENDED JUNE 30, 2022
Net change in fund balance - total governmental funds 4,282,958 $ Amounts reported for governmental activities in the Statement of Activities are different because:
Governmental funds report capital outlays as expenditures. However, in the Statement of Activities the cost of those assets is capitalized and allocated over their estimated lives and reported as depreciation expense Capital outlay expenditures are therefore added back to fund balances 2,169,835 Depreciation expense not reported in governmental funds (774,208) 1,395,627
Repayment of long-term debt is an expenditure in governmental funds, but the repayment reduces long-term liabilities in the statement of net position. Proceeds of long-term debt produces the opposite effect 9,843 Pension expenses reported in the Statement of Activities do not require the use of current financial resources an, therefore are not reported as expenditures in the Governmental Funds 733,285
Internal service funds are used by management to charge the costs of fleet maintenance and computer services to individual funds. The net revenue (loss) of certain activities of internal service funds is reported with governmental activities (16,423)
In the Statement of Activities interest is accrued on long-term debt, whereas, in governmental funds interest expenditure is reported when due (13,477)
Compensated absence costs in the Statement of Activities does not require the use of current financial resources and, therefore, is not reported as expenditures in Governmental Funds 15,520 Change in net position of governmental activities 6,407,333 $ 142
Section 7, Item A.
See accompanying notes. 10
CITY OF KERMAN STATEMENT OF NET POSITION – PROPRIETARY FUNDS JUNE 30, 2022 Governmental
Total Activities
Proprietary Internal
Water Sewer Disposal Storm Drain Funds Service Fund
ASSETSCurrent assets
Cash and investments 4,413,182 $ 2,484,861 $ 538,191 $ 372,981 $ 7,809,215 $ - $ Accounts receivable, net 120,969 90,788 98,534 5,848 316,139 60,000 Prepaids - - - - - -
Total current assets 2,575,649 4,534,151 636,725 378,829 8,125,354 60,000 Non-current assets
Property, plant and equipment,
net of allowance for depreciation 9,111,198 6,544,773 4,287 1,040,106 16,700,364 869,610 Total assets 11,686,847 11,078,924 641,012 1,418,935 24,825,718 929,610 DEFERRED OUTFLOWS OF RESOURCES 62,948 78,696 20,524 4,383 166,551 - LIABILITIESCurrent liabilities
Accounts payable and accrued expenses 263,694 58,382 134,867 18,902 475,845 36,525 Accrued interest payable - 21,519 - - 21,519 -
Due to other funds - - - - 176,339
Deposits 121,789 - - - 121,789 -
Current portion of long-term debt - 415,532 - - 415,532 - Total current liabilities 79,901 801,015 134,867 18,902 1,034,685 212,864 Non-current liabilities
Long-term debt 574,467 2,621,110 - - 3,195,577 -
Compensated absences 64,245 52,647 18,977 - 135,869 -
Net pension liability 100,159 125,218 32,658 6,970 265,005 - Total noncurrent liabilities 2,773,916 763,930 51,635 6,970 3,596,451 - Total liabilities 2,853,817 1,564,945 186,502 25,872 4,631,136 212,864 DEFERRED INFLOWS OF RESOURCES 102,775 128,489 33,511 7,151 271,926 -
NET POSITION
Net investment in capital assets 5,554,774 6,490,088 4,287 1,040,106 13,089,255 869,610 Restricted for capital improvements 2,140,523 427,798 - 352,889 2,921,210 - Unrestricted/(deficit) 1,875,317 1,768,889 437,236 (2,700) 4,078,742 (152,864) Total net position $ 8,793,203 9,464,186 $ 441,523 $ 1,390,295 $ 20,089,207 716,746 $ Adjustments to reflect the consolidation of internal service funds activities related to enterprise funds 150,122 Net position of business-type activities $ 20,239,329
Business-Type Activities - Enterprise Funds
143
Section 7, Item A.
See accompanying notes. 11
CITY OF KERMAN STATEMENT OF REVENUE, EXPENSES, AND CHANGES IN FUND NET POSITION – PROPRIETARY FUNDS YEAR ENDED JUNE 30, 2022 Governmental
Total Activities
Proprietary Internal
Water Sewer Disposal Storm Drain Funds Service Fund
Operating Revenue
Charges for services $ 1,863,654 2,611,422 $ 1,725,085 $ 82,149 $ 6,282,310 $ - $ Other revenues 36,300 22,714 34,997 - 94,011 450
Total operating income 1,899,954 2,634,136 1,760,082 82,149 6,376,321 450 Operating Expense
Contractual services and utilities 695,950 438,413 1,358,054 2,456 2,494,873 69,025Personnel 685,809 628,932 238,239 71,099 1,624,079 206,004Supplies and materials 175,969 205,484 33,556 19,589 434,598 442,665Depreciation 588,394 375,742 628 18,056 982,820 205,015 Total operating expense 1,861,223 1,933,470 1,630,477 111,200 5,536,370 922,709 Operating income/(loss) 38,731 700,666 129,605 (29,051) 839,951 (922,259) Nonoperating Revenue/(Expense)
Intergovernmental - - 28,745 - 28,745 60,000Development impact fees 194,731 260,343 - 106,607 561,681 -Interest income 18,514 9,990 2,399 1,528 32,431 547Interest expense (28,692) - - - (28,692) - Total nonoperating revenue/(expense) 241,641 213,245 31,144 108,135 594,165 60,547 Net income/(loss) before transfers 913,911 280,372 160,749 79,084 1,434,116 (861,712) Operating Transfers In/(Out) (135,693) (183,430) (92,130) (19,626) (430,879) 848,715 Change in Net Position 144,679 730,481 68,619 59,458 1,003,237 (12,997) Net Position
Beginning of year 8,648,524 8,733,705 372,904 1,330,837 19,085,970 729,743 End of year $ 8,793,203 9,464,186 $ 441,523 $ 1,390,295 $ 20,089,207 $ 716,746 $ Adjustments to reflect the consolidation of internal service fund activities related to enterprise funds $ 3,426 Change in net position of business-type activities (Page 5) $ 1,006,663 Business-Type Activities - Enterprise Funds
144
Section 7, Item A.
See accompanying notes. 12
CITY OF KERMANSTATEMENT OF CASH FLOW - PROPRIETARY FUNDS YEAR ENDED JUNE 30, 2022 Governmental
Total Activities
Business-Type Internal
Water Sewer Disposal Storm Drain Funds Service Fund
Operating Activities
Receipts from customers and users 2,608,035 $ 1,888,060 $ 1,710,729 $ 196,741 $ 6,403,565 $ (37,933) $ Payments for contractual services and utilities (626,679) (459,816) (1,330,797) (1,743) (2,419,035) (80,842) Payments to employees (728,718) (662,080) (251,592) (73,760) (1,716,150) (206,004) Payment to suppliers (205,484) (175,969) (33,556) (19,589) (434,598) (442,665) Net cash provided by (used) in operating activities 560,680 1,076,669 94,784 101,649 1,833,782 (767,444) Non-capital Financial Activities
Payments from other governments - - 28,745 - 28,745 60,000 Payments (to)/from developers 194,731 260,343 - 106,607 561,681 - Transfers (to)/from other funds (135,693) (183,430) (92,130) (19,626) (430,879) 1,025,054 Net cash provided by (used) in
noncapital financing activities 124,650 11,301 (63,385) 86,981 159,547 1,085,054 Capital and Related Financing Activities
Purchase of property, plant and equipment (68,243) (227,509) - - (295,752) (399,324) Principal paid on long-term debt (165,000) (248,052) - - (413,052) - Interest paid on long-term debt (28,692) - - - (28,692) - Net cash provided by (used) in capital
and related financing activities (504,253) (233,243) - - (737,496) (399,324) Investing Activities
Interest received 9,990 18,514 2,399 1,528 32,431 547
Net cash provided by (used) in
investing activities 9,990 18,514 2,399 1,528 32,431 547 Net Increase (Decrease) in Cash 191,067 873,241 33,798 190,158 1,288,264 (81,167)Cash Beginning of year 2,293,794 3,539,941 504,393 182,823 6,520,951 81,167 End of year $ 2,484,861 4,413,182 $ 538,191 $ 372,981 $ 7,809,215 $ - $ Cash Flows from Operating Activities
Operating income (loss) 700,666 $ 38,731 $ 129,605 $ (29,051) $ 839,951 $ (922,259) $ Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:
Depreciation 375,742 588,394 628 18,056 982,820 205,015 (Increase) Decrease in Accounts Receivable (27,341) (11,894) (49,353) 114,592 26,004 (38,383) (Increase) Decrease in Prepaids 11,649 - - - 11,649 -
(Increase) Decrease in Deferred Outflows of Resources 5,593 4,474 1,459 312 11,838 - Increase (Decrease) in Accounts Payable
and Accrued Liabilities 57,622 (21,403) 27,257 713 64,189 (11,817) Increase (Decrease) in Deposits 1,240 - - - 1,240 -
Increase (Decrease) in Deferred Inflows of Resources 107,749 86,186 28,102 5,997 228,034 - Increase (Decrease) in Net Pension Liability ( (128,918) 161,171) (42,035) (8,970) (341,094) - Increase (Decrease) in Compensated Absences 5,110 4,920 (879) - 9,151 - Net Cash Provided (Used) by Operating Activities $ 560,680 1,076,669 $ 94,784 $ 101,649 $ 1,833,782 $ (767,444) $ Business-Type Activities - Enterprise Funds
145
Section 7, Item A.
13 CITY OF KERMAN
STATEMENT OF FIDUCIARY NET POSITION
JUNE 30, 2022
Custodial
Funds
ASSETS
Cash and investments $ 487,122
Total assets 487,122
LIABILITIES
Accounts payable 3,631
Total liabilities 3,631
NET POSITION
Restricted for
Individuals, organizations, and other governments 483,491 Total Net Position 483,491 $
146
Section 7, Item A.
14 CITY OF KERMAN
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
JUNE 30, 2022
Additions
Fees $ 65,923
Deposits 152,930
Special events 13,497
Total additions 232,350
Deductions
Payments to other entities 117,666
Total deductions 117,666
Change In Net Position 114,684
Net Position
Beginning of year 368,807
End of year 483,491 $
147
Section 7, Item A.
15 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 1 – Summary of Significant Accounting Policies
The financial statements of the City of Kerman (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 are 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 was incorporated as a general law city in 1946. The City operates under a Council-Manager form of government. The City's major operations include public safety; highways and streets; water, sewer, and refuse collection; parks and recreation; building inspection; public improvements; planning and zoning, and general administrative services.
Also included in this report is the Kerman Public Financing Authority (KPFA). The KPFA was established in 2007 through a Joint Exercise of Powers Agreement between the City and the Agency. The formation of the joint powers authority was approved by the City Council who is also designated as the Board of Directors for the KPFA. The City Manager is appointed Secretary with the City staff providing all support services. The purpose of the KPFA is solely to provide funds from the sale of revenue bonds to finance or refinance the costs of various projects for the City. The City set up the KPFA to act as a financing/lending type institution only. The KPFA/City legislative meetings are held concurrently. No separate annual financial statements are prepared for the KPFA.
Basis of Presentation – Fund Accounting
Government-Wide Financial Statements - The Government-Wide Financial Statements (the Statement of Net Position and the Statement of Activities) report information of all of the nonfiduciary activities of the primary government and its component units. Eliminations have been made to minimize the double counting of internal activities. These statements distinguish between the governmental and business-type activities of the City. Governmental activities, 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 presents a comparison between direct expenses and program revenues for each segment of the business-type activities of the City and for each function of the City’s governmental activities.
Direct expenses are those that are specifically associated with a program or function and are clearly identifiable to a particular function. Program revenues include 1) charges paid by the recipients of goods or services offered by the programs and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues. 148
Section 7, Item A.
16 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 1 – Summary of Significant Accounting Policies (Continued) 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.
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, community services, planning and general administrative services.
Street Maintenance & Construction – The Street Maintenance and Construction Fund accounts for all capital street and improvement projects.
The City reports the following major enterprise funds:
Water 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.
Disposal Fund – The Disposal Fund accounts for the operation and maintenance of the City’s sanitation system.
Storm Drain Fund – The Storm Drain Fund accounts for the operation and maintenance of the City’s storm drain system.
The City reports the following additional fund types:
Internal Service Fund – The Internal Service Fund accounts for fleet management and computer services provided to other departments or agencies of the government, on a cost reimbursement basis.
Fiduciary Funds - The Fiduciary Funds account for assets held by the City as an agent for various local governments or other entities. These funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations.
149
Section 7, Item A.
17 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 1 – 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 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, 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 Cash Equivalents - Cash and cash equivalents 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 quarterly ending cash balances in each fund.
Investments of the pool include only those investments authorized by the California Government Code such as, United States Treasury securities, agencies guaranteed by the United States Government, registered state warrants, and other investments. Investments primarily consist of deposits in money market accounts and certificates of deposit. Investments are stated at fair value. 150
Section 7, Item A.
18 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 1 – Summary of Significant Accounting Policies (Continued) 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 the end of the fiscal year which have not yet been billed. Accounts receivable are reported net of an allowance for uncollectible.
Fresno County is responsible for the assessment, collection and apportionment of property taxes for all taxing jurisdictions. Property taxes are levied in equal installments on November 1 and February 1. They become delinquent on December 10 and April 10, respectively. The lien date is January 1 of each year. Property taxes are accounted for in the General Fund. Property tax revenues are recognized when they become measurable and available to finance current liabilities. The City considers property taxes as available if they are collected within 60 days after year end. Property tax on the unsecured roll are due on the January 1 lien date and become delinquent if unpaid on August 31. However, unsecured property taxes are not susceptible to year end accrual.
The City is permitted by Article XIIIA of the State of California Constitution (known as Proposition 13) to levy a maximum tax of $1.00 per $100 of full cash value.
Interfund Receivables/Payables - Items classified as interfund receivable/payable represent short-term lending/borrowing transactions between funds. This classification also includes the current portion of an advance to or from another fund.
Advances To/From Other Funds - This classification represents non-current portions of any long-term lending/borrowing transactions between funds. This amount will be equally offset by a reserve of fund balance which indicates that it does not represent available financial resources and therefore, is not available for appropriation. The current portion of any interfund long-term loan (advance) is included as an interfund receivable/payable.
Capital Assets - Capital outlays are recorded as expenditures of the General, Special Revenue, and Capital Projects Funds and as assets in the Government-Wide Financial Statements to the extent the City’s capitalization threshold is met.
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads, bridges, sidewalks, and similar items), are reported in the applicable governmental or business-type activities column in the Government-Wide Financial Statements. Capital assets are defined by the government as assets with an initial individual cost of more than $10,000 for roadways and $5,000 for all other assets, and an estimated useful life of at least three years. 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.
151
Section 7, Item A.
19 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 1 – Summary of Significant Accounting Policies (Continued) Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of business-type activities are included as part of the capitalized value of the assets constructed.
Property, plant, and equipment of the primary government, as well as the component units, are depreciated using the straight line method over the following estimated useful lives:
Years
Infrastructure 50
Buildings 20 - 40
Improvements 30 - 50
Equipment 5 - 10
Compensated Absences - It is the City's policy to permit all employees to accumulate earned but unused vacation, sick pay and compensatory time benefits within limits outlined in Memorandums of Understanding (MOU).
Vested or accumulated vacation and sick leave along with any compensation time that is expected to be paid with expendable available financial resources is reported as an expenditure in the fund financial statements of the Governmental Fund that will pay for it. Amounts not expected to be liquidated with expendable available financial resources are reported in the Government-Wide Financial Statements.
Vested leave of Proprietary Funds are recorded as an expense and liability as the benefits accrue.
Pension – For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s California Public Employee Retirement System (CalPERS) plan and additions to/deduction from the Plan’s fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.
Long-Term Obligations - In the Government-Wide Financial Statements and in the 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 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.
152
Section 7, Item A.
20 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 1 – Summary of Significant Accounting Policies (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 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.
Net Position - The government-wide and business-type activities 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, laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation. Unrestricted Net Position - This category represents net position of the City not restricted for any project or other purpose.
Fund Balance – In the fund financial statements, governmental fund balance is made up of the following components:
Nonspendable fund balance typically includes inventories, prepaid items, and other items that must be maintained intact pursuant to legal or contractual requirements, such as endowments. Restricted fund balance category includes amounts that can be spent only for specific purposes imposed by creditors, grantors, contributors, or laws or regulations of other governments or through enabling legislations.
Committed fund balance classification includes amounts that can be used only for the specific purposes determined by a formal action of the City Council. The City Council has the authority to establish, modify, or rescind a fund balance commitment.
Assigned fund balance are amounts designated by the City Council for specific purposes and do not meet the criteria to be classified as restricted or committed. 153
Section 7, Item A.
21 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 1 – Summary of Significant Accounting Policies (Continued) 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
California law authorizes the City to invest in obligations of the United States Treasury, agencies and instrumentalities, certificates of deposit or time deposits in banks and savings and loan associations which are insured by the Federal Deposit Insurance Corporation.
In accordance with applicable sections of the California Government Code and the Kerman 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. 154
Section 7, Item A.
22 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 3 – Cash and Investments
The City pools all of its cash and investments except those funds required to be held by outside fiscal agents under the provisions of bond indentures. Interest income earned on pooled cash is allocated to the various funds on average cash balances. Interest income from cash investments held with fiscal agents is credited directly to the related funds.
Cash and investments as of June 30, 2022 are classified in the accompanying financial statements as follows:
Statement of Net Position:
Cash and Investments 22,224,504 $
Fiduciary Funds:
Cash and Investments 487,122
Total Cash and Investments $ 22,711,626
Cash and investments as of June 30, 2022 consist of the following:
Cash on hand 1,250 $
Deposits with Financial Institutions 20,000,619
Certificates of deposit 2,709,757
Total Cash and Investments $ 22,711,626
Fair Value Measurements
The framework for measuring fair value provides a fair value hierarchy that categorizes the inputs to valuation techniques used to measure fair value into three levels. The fair value hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described as follows:
Level 1: Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets that a government can access at the measurement date.
Level 2: Inputs to valuation methodology include inputs – other than quoted prices included within Level 1 – that are observable for an asset or liability, either directly or indirectly.
Level 3: Inputs to the valuation methodology are unobservable and significant to the fair value measurement.
The asset’s or liability’s fair value measurement level within a fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. 155
Section 7, Item A.
23 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 3 – Cash and Investments (Continued)
Investments Authorized by the California Government Code and the City’s Investment Policy The table below identifies the investment types that are authorized for the City by the California Government Code (or the City’s investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. The City’s investment policy does not contain any specific provisions intended to limit the City’s exposure to interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City’s investment policy.
Maximum Maximum
Maximum Percentage Investment
Maturity of Portfolio In One Issuer
Local Agency Bonds 5 years None None
U.S. Treasury Obligations 5 years None None
U.S. Agency Securities 5 years None None
Banker's Acceptances 180 days 40% 30%
Commercial Paper 270 days 25% 10%
Negotiable Certificates of Deposit 5 years 30% None
Repurchase Agreements 1 year None None
Reverse Repurchase Agreements 92 days 20% None
Medium-Term Notes 5 years 30% None
Mutual Funds N/A 20% 10%
Money Market Mutual Funds N/A 20% 10%
Mortgage Pass-Through Securities 5 years 20% None
County Pooled Investment Funds N/A None None
Local Agency Investment Fund (LAIF) N/A None None
JPA Pools (other investment pools) N/A None None
Authorized Investment Type
156
Section 7, Item A.
24 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 3 – Cash and Investments (Continued)
Investments Authorized by Debt Agreements
Investments of debt proceeds held by bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy. The table below identifies the investment types that are authorized for investments held by the bond trustee. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk.
Maximum Maximum
Maximum Percentage Investment
Maturity of Portfolio In One Issuer
U.S. Treasury Obligations None None None
U.S. Agency Securities None None None
Banker's Acceptances 180 days None None
Commercial Paper 270 days None None
Money Market Mutual Funds N/A None None
Investment Contracts None None None
Certificates of Deposits 1 year None None
Repurchase Agreements 30 days None None
Local Agency Investment Fund (LAIF) N/A None None
Municipal Bonds None None None
Authorized Investment Type
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City of Kerman manages its exposure to interest rate risk is through the purchase of a combination of shorter term and longer term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations. 12 Months 13 to 24 25 to 60
Fair Value or Less Months Months
Certificates of deposit $ 343,697 2,709,757 $ 1,171,978 $ 1,194,082 $ Total $ 2,709,757 343,697 $ 1,171,978 $ 1,194,082 $
Investment Type
Remaining Maturity (in months)
157
Section 7, Item A.
25 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 3 – Cash and Investments (Continued)
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization.
Minimum Rating as of Year End
Legal Not
Rating Rated
Certificates of deposit $ 2,709,757 N/A $ 2,709,757
Total $ 2,709,757 2,709,757 $
Investment Type
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 were no investments in any one issuer, other than U.S. Treasury securities, mutual funds, and external investment pools that represent 5% or more of total City-wide investments as of June 30, 2022.
Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit).
The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.
The custodial risk for investments is the risk that, in the event of the failure of the counterparty to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for investments. With respect to investments, custodial credit risk generally applies only to direct investments in marketable securities. Custodial credit risk does not apply to a local government’s indirect investment in securities through the use of mutual funds or government investment pools. 158
Section 7, Item A.
26 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 4 – Receivables
The following is a summary of receivables at June 30, 2022 for the City’s individual enterprise funds, including the applicable allowances for uncollectible accounts are as follows:
Water Sewer Disposal Storm Drain Internal Service
Enterprise Funds
Accounts $ 121,308 147,807 $ 118,432 $ 7,422 $ 60,000 $ Gross receivables 147,807 121,308 118,432 7,422 60,000
Less: Allowance for
uncollectible accounts (30,520) (26,838) (19,898) (1,574) - $ 90,788 120,969 $ 98,534 $ 5,848 $ 60,000 $
Lease receivables
The following is a summary of lease receivables at June 30, 2022 General Fund
Land Leases:
Valley Health 165,990 $
E&R Ranch 5,833
Generations Dairy 34,170
Tower Leases:
Verizon 453,135
AT&T 85,948
$ 745,076
Valley Heath Team Inc. Land Lease – The City entered into an agreement to lease out a certain property from June 1, 2011 through August 31, 2026 at a monthly rate of $3,312.24. Payment is due the first of the month at .9% interest.
E&R Ranch – The City leases out 9.3 farmable acres that requires an annual payment of $5,859 from December 1, 2021 through November 30, 2023. Payment is due annually at .9% interest.
Generations Dairy Land Lease – The City agreed to lease out 39 acres of land from 5/1/21 to 12/31/25 for an annual payment ranging from $11,199 to $12,789 at .9% interest rate.
Verizon Tower Lease – The City entered into an agreement to lease out a cell tower from December 1, 2007 through December 1, 2036 for an annual payment ranging from $25,412 to $39,590. Payment is due December 1 each year at .9% interest.
159
Section 7, Item A.
27 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 4 – Receivables (continued)
AT&T Tower Lease – The City entered into an agreement to lease out a cell tower from December 1, 2007 through December 1, 2036 to for a monthly payment of $1,600. Payment is due December 1 each year at .9% interest.
The annual payment receipt schedule for principal and interest on all lease receivable at June 30, 2022 were as follows:
For the year ended June 30, Principal Interest Total
2023 91,316 $ 6,129 $ 97,445 $
2024 92,853 5,367 98,220
2025 95,011 4,602 99,613
2026 85,806 3,830 89,636
2027 48,164 3,169 51,333
2028-2032 149,412 11,682 161,094
2033-2037 182,515 4,236 186,751
Total 745,077 $ $ 34,779 $ 597,341
The related deferred inflows of resources on the right of use on lease revenue will be amortized on a straightline basis over the term of the agreement as follows:
For the year ended June 30, Principal
2023 102,522 $
2024 98,649
2025 91,951
2026 85,253
2027 48,541
2028-2032 153,139
2033-2037 137,828
Total 717,884 $
During the year ended June 30, 2022, the City recognized $106,394 in lease revenue and $6,210 in related interest income.
160
Section 7, Item A.
28 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 5 – Capital Assets – Capital asset activities for the year ended June 30, 2022 were as follows:
Balance Balance
July 1, 2021 Additions Retirements June 30, 2022
Governmental Activities
Capital assets, not being depreciated
Land 2,523,592 $ - $ - $ 2,523,592 $
Construction in progress 1,952,681 4,277,520 (1,152,913) 5,077,288 Total capital assets, not being depreciated 1,952,681 6,801,112 (1,152,913) 7,600,880 Capital assets, being depreciated
Buildings and improvements 8,532,982 1,321,537 - 9,854,519 Infrastructure 22,944,405 - - 22,944,405
Machinery and equipment 447,854 3,012,963 - 3,460,817
Total capital assets, being depreciated 1,769,391 34,490,350 - 36,259,741 Less accumulated depreciation for
Buildings and improvements (3,040,803) (233,003) - (3,273,806) Infrastructure (4,878,757) (525,096) - (5,403,853)
Machinery and equipment (221,124) (2,125,628) - (2,346,752) Total accumulated depreciation (979,223) (10,045,188) - (11,024,411) Total capital assets, being depreciated, net 790,168 24,445,162 - 25,235,330 Governmental activities capital assets, net $ 2,742,849 31,246,274 $ (1,152,913) $ 32,836,210 $ Business-Type Activities
Capital assets, not being depreciated
Land 3,383,589 $ - $ - $ 3,383,589 $
Construction in progress 76,653 3,460,978 (168,834) 3,368,797 Total capital assets, not being depreciated 76,653 6,844,567 (168,834) 6,752,386 Capital assets, being depreciated
Buildings and improvements 22,753,816 27,605 - 22,781,421 Machinery and equipment 360,328 1,618,330 - 1,978,658
Total capital assets, being depreciated 387,933 24,372,146 - 24,760,079 Less: accumulated depreciation (982,820) (13,829,281) - (14,812,101) Total capital assets, being depreciated, net (594,887) 10,542,865 - 9,947,978 Business-type activities capital assets, net $ (518,234) 17,387,432 $ (168,834) $ 16,700,364 $ 161
Section 7, Item A.
29 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 5 – Capital Assets (Continued)
Depreciation expense was charged to the following functions in the Statement of Activities:
Governmental Functions:
General Government 104,470 $
Public Works and Community Development 529,059
Social Services 121,942
Public Safety 18,737
Capital assets held by the government's internal service funds are charged to the various functions based on their usage of the asset 205,015 $ 979,223
Business-Type Functions:
Water 375,742 $
Sewer 588,394
Disposal 628
Storm Drain 18,056
$ 982,820
162
Section 7, Item A.
30 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 6 – Long-Term Debt
The City generally incurs long-term debt to finance projects or purchase assets which will have useful lives equal to or greater than the related debt.
Long-term debt payable at June 30, 2022 was comprised of the following individual issues:
Balance Balance Current
July 1, 2021 Additions Retirements June 30, 2022 Portion Governmental Activity Long Term Debt
Direct Borrowings:
Notes Payable
California Energy Commission 9,843 $ - $ (9,843) $ - $ - $ Kerman Public Finance Authority Bonds
2020 Lease Revenue Bonds - 3,041,000 - 3,041,000 32,000 Total Governmental Activity Debt $ 3,050,843 - $ (9,843) $ 3,041,000 $ 32,000 $ Business-Type Activity Long Term Debt
Direct Borrowings:
Notes Payable
California Dept. of Water Resources 1,154,999 - (165,000) 989,999 165,000 California Dept. of Water Resources - 2,869,162 (248,052) 2,621,110 250,532 Total Business-Type Activity Debt $ 4,024,161 - $ (413,052) $ 3,611,109 $ 415,532 $ Compensated Absences
Government Activities $ - 440,116 $ (28,367) $ 411,749 $ Business-Type Activities $ 1,416 134,453 $ - $ 135,869 $ Net Pension Liability
Government Activities $ - 3,517,095 $ (1,945,496) $ 1,571,599 $ Business-Type Activities $ - 606,099 $ (341,094) $ 265,005 $ California Energy Commission Note Payable – In June of 2012, the City entered into a loan agreement for $86,321 with the State of California Energy Commission to retrofit existing street lights with LED technology.
Terms of the note call for semi-annual payments of $5,032 including interest at 3.00%, which begins December 2012 and will mature in June 2022. During the fiscal year ended June 30, 2022 this note was paid off.
Kerman Public Financing Authority Bonds - The KPFA was established in 2007 through a Joint Exercise of Powers Agreement between the City and the Agency. The formation of the joint powers authority was approved by the City Council who is also designated as the Board of Directors for the KPFA.
The purpose of the KPFA is solely to provide funds from the sale of revenue bonds to finance or refinance the costs of acquiring, constructing, or improving and equipping capital improvements (projects) for the City and the Agency. The City set up the KPFA to act as a financing/lending type institution only.
163
Section 7, Item A.
31 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 6 – Long-Term Debt (Continued)
In September 2020, the KPFA issued the 2020 Lease Revenue Refunding Bonds in the amount of $3,041,000.
The 2020 Lease Revenue principal payments are made each October 1 beginning in 2022 through 2038.
Interest is to be paid semi-annually on April 1 and October 1 through 2038. The interest rates range from 3.5% to 4.75%.
California Department of Water Resources Construction Loan – The City entered into a contract with the State of California, Department of Water Resources in 2003. The contract provides for a 20 year loan at a zero percent interest rate. Terms of the note call for semi-annual principal payments of $82,500 beginning January 1, 2008 and will mature on January 1, 2028. The outstanding balance on the note at June 30, 2022 was $989,999.
California Department of Water Resources Wastewater Upgrade Loan – The City entered into a revolving loan agreement with the State of California, Department of Water Resources in September 2009. The agreement provides for a loan of up to $4,957,479 for sewer system upgrades. Construction period interest of of $38,241 was combined with the loan amount for a final total loan of $4,995,720. Terms of the loan call for annual payments of $276,743 including interest at 1.00%, which begins September 2012 and will mature in September 2031. The outstanding balance on the note at June 30, 2022 was $2,621,110.
The annual requirement to amortize the principal and interest on all long-term debt at June 30, 2022 were as follows:
Years ending June 30, Principal Interest Principal Interest 2023 32,000 $ 69,878 $ 415,532 $ 26,211 $
2024 173,000 67,510 418,037 23,706
2025 177,000 63,467 420,567 21,175
2026 180,000 59,344 423,123 18,620
2027 183,000 55,151 425,704 16,039
2028-2032 973,000 210,037 1,508,146 40,562
2033-2037 1,091,000 90,842 - -
2038 232,000 2,680 - -
$ 618,909 3,041,000 $ 3,611,109 $ 146,313 $
Governmental Activities Business-Type Activities
164
Section 7, Item A.
32 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 7 – Fund Balance
Fund Balance and Retained Earnings Deficits - The following is a summary of deficit fund balances and retained earnings as of June 30, 2022:
Capital Project Funds
Public Building Facility $ (168,627)
$ (168,627)
These deficits are expected to be relieved from future revenues or transfers from other funds.
Note 8 – Interfund Receivables, Payables and Transfers
Interfund receivables and payables consist of short-term loans resulting from regular transactions. These loans are expected to be repaid as soon as the borrowing fund has cash.
Individual fund interfund receivables and payables balances as of June 30, 2022 are as follows:
Due From Due To
General Fund 609,981 $ - $
Internal Service Fund - 176,339
Public Building Facility Fund - 168,627
Housing Grant - 6,755
State Grants - 258,260
$ 609,981 609,981 $
165
Section 7, Item A.
33 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 8 – Interfund Receivables, Payables and Transfers (Continued) Interfund Transfers
In general, the City uses interfund transfers to (1) move revenues from the funds that collect them to the funds’ that statute or budget requires to expend them, (2) use unrestricted revenues collected in the General Fund to help finance various programs and capital projects accounted for in other funds in accordance with budgetary authorization, and (3) move cash to debt service funds from the funds responsible for payment as debt service payments become due. In general, the effect of the interfund activity has been eliminated from the governmentwide financial statements.
Transfers In Transfers Out
Major Governmental Funds:
General Fund - $ 243,700 $
Proprietary Funds:
Water - 183,430
Sewer - 135,693
Disposal - 92,130
Storm Drain - 19,626
Internal Service 848,715 -
Nonmajor Governmental Funds:
Measure C - 56,677
Gas Tax 15,054 -
Maintenance District - 27,191
State Grants - 73,438
Local Transportation - 31,884
$ 863,769 863,769 $
166
Section 7, Item A.
34 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 9 – 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 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.
Each member government pays a primary deposit to cover estimated losses for a fiscal year (claims year). Six months after the close of a fiscal year, outstanding claims are valued. A retrospective deposit computation is then made for each open claims year. Costs are spread to members as follows: the first $25,000 of each occurrence is charged directly to the member. Each member maintains a $1,000,000 self-insured retention (SIR) amount covered by the Authority pooled investments. The Authority purchases excess liability coverage through the California Affiliated Risk Management Authority for the amount in excess of $1,000,000.
The City maintains a self-insured retention level of $50,000 for workers’ compensation insurance. Coverage between $50,000 and $500,000 is provided through the risk pool. CSJVRMA participates in an excess pool which provides workers’ compensation coverage from $5,000,000 to $200,000,000. Each program year is retrospectively adjusted three years after the end of the program year and annually thereafter.
The City also purchases various property coverage programs. Deductibles and limits per property type can be obtained from the City Manager or directly from the Authority.
The latest audited financial information and the most current information available for CSJVRMA for fiscal year ended June 30, 2022 is as follows:
Total assets 150,837,823 $
Total liabilities 118,663,929
Net position $ 32,173,894
Total revenues $ 66,885,024
Total expenses 55,557,907
Increase/(decrease) in net position $ 11,327,117
Contingent Liabilities
The City participates in a number of Federal and State assisted grant programs which are subject to financial and compliance audits. Audits for these programs and the respective findings are to be determined at a future date, and the City expects the amount, if any, of the expenditures which may be disallowed by the granting agency to be immaterial.
The City is a defendant in various lawsuits and claims. The City attorney anticipates that actual or potential claims against the City, not covered by insurance, would not materially affect the financial position of the City. 167
Section 7, Item A.
35 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 10 – Deferred Outflows and Deferred Inflows of Resources In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial element, deferred outflows of resources, represents a consumption of net position or fund balance that applies to future period(s) and thus, will not be recognized as an outflow of resources (expense/expenditure) until then. The City reports the $1,348,678 in deferred outflows related to net pension liability in the Statement of Net Position. See Note 11 for more details.
In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represent an acquisition of net position or fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City reports two items related to deferred inflows, totaling $2,337,436:
$1,614,151 in deferred inflows of resources related to net pension liability, see Note 11 for more details.
$723,285 in deferred inflows of resources related to right of use capital lease revenue in the Balance Sheet of the General Fund, see Note 4 for more details.
Note 11 – Pension Plan
Plan Description - The City contributes to the California Public Employees' Retirement System (PERS), an agent multiple-employer public employee defined benefit pension plan. PERS provides retirement and disability benefits, annual cost-of-living adjustments and death benefits to plan members and beneficiaries.
PERS acts as a common investment and administrative agent for participating public entities within the State of California. Benefit provisions and all other requirements are established by state statute and city ordinance.
Copies of PERS' annual financial report may be obtained from their Executive Office - 400 P Street - Sacramento, CA 95814.
Funding Policy – Active plan members in the Plan are required to contribute 7% of their covered salary for both miscellaneous and public safety members. The City contributes 4% of the employee portion.
The City is required to contribute the actuarially determined remaining amounts necessary to fund the benefits for its members. The actuarial methods and assumptions used are those adopted by the CalPERS Board of Administration. The required employer contribution rates for the fiscal year ended June 30, 2022 Miscellaneous Classic, PEPRA Miscellaneous, Safety Classic, and PEPRA Safety were 8.650%, 7.590%,
14.810%, and 11.130%, respectively. The contribution requirements of plan members is established by State statute and the employer contribution is established and may be amended by PERS. 168
Section 7, Item A.
36 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 11 – Pension Plan (Continued)
The Plans’ provisions and benefits in effect at June 30, 2022, are summarized as follows:
Miscellaneous Classic PEPRA Miscellaneous
Hire Date
Prior to
January 1, 2013
On or after
January 1, 2013
Benefit Formula 2.0% at 60;
maximum 2% COLA
2.0% at 62;
maximum 2% COLA
Benefit Vesting Schedule 5 years service 5 years service Benefit Payments monthly for life monthly for life
Retirement Age 60 60
Monthly Benefits, as a % of Eligible Compensation 2.00% 2.00% Required Employee Contribution Rates 8.08% 6.25%
Required Employer Contribution Rates 8.650% 7.590%
Safety Classic PEPRA Safety
Hire Date
Prior to
January 1, 2013
On or after
January 1, 2013
Benefit Formula 2.0% at 55;
maximum 2% COLA
2.0% at 57;
maximum 2% COLA
Benefit Vesting Schedule 5 years service 5 years service Benefit Payments monthly for life monthly for life
Retirement Age 55 55
Monthly Benefits, as a % of Eligible Compensation 2.00% 2.00% Required Employee Contribution Rates 7.00% 9.50%
Required Employer Contribution Rates 14.810% 11.130%
Employees hired July 1, 2012 and thereafter pay the full 7% employee contribution per adopted Memoranda of Understanding if the employee is considered a “Classic” employee under PEPRA.
Contributions – Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on July 1 following the notice of a change in the rate. Funding contributions for both Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The District is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. 169
Section 7, Item A.
37 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 11 – Pension Plan (Continued)
For the year ended June 30, 2022, the contributions recognized as part of the pension expense is as follows:
Contributions – employer $ 732,349
Contributions – employee $ 312,933
Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2022, the City reported net pension liabilities for its proportionate shares of the net pension liability of each Plan as follows:
Miscellaneous Plan
Safety Police Plan
Total Net Pension Liability
Proportionate Share of Net
Pension Liability
$ 1,144,848
691,756
$ 1,836,604
The City’s net pension liability for each Plan is measured as the proportionate share of the net pension liability. The net pension liability of each of the Plans is measured as of June 30, 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, 2020 rolled forward to June 30, 2021 using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability for each Plan as of June 30, 2021 and 2022 was as follows:
Miscellaneous Safety
Proportion – June 30, 2021 0.06208% 0.02259%
Proportion – June 30, 2022 0.06029% 0.01971%
Change – Increase/(Decrease) -0.00179% -0.00288%
170
Section 7, Item A.
38 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 11 – Pension Plan (Continued)
For the year ended June 30, 2022, the City recognized pension expense of $102,159. At June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to pension from the following sources:
Deferred Outflows of
Resources
Deferred Inflows of
Resources
Pension contributions subsequent to
measurement date 732,349 $ - $
Difference between expected and actual experience 246,568 - Difference in projected and actual contributions 8,865 (203,032) Change in employer's proportion 360,896 -
Changes in assumptions - -
Net differences between projected and
actual earnings on pension plan investments (1,411,119) - Total 1,348,678 $ (1,614,151) $
$732,349 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2023. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:
Year Ended
June 30
2023 (138,624) $
2024 (191,254)
2025 (278,465)
2026 (389,479)
Thereafter -
171
Section 7, Item A.
39 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 11 – Pension Plan (Continued)
Actuarial Methods and Assumptions – The collective total pension liability for the June 30, 2021 measurement period was determined by an actuarial valuation as of June 30, 2020, with update procedures used to roll forward the total pension liability to June 30, 2021. The collective total pension liability was based on the following assumptions:
Valuation Date June 30, 2020
Measurement Date June 30, 2021
Actuarial Cost Method Entry-Age Normal Cost Method in
accordance with the requirements of
GASB Statement No. 68
Actuarial Assumptions:
Discount Rate 7.15%
Inflation 2.50%
Payroll Growth 2.50%
Salary Increases Varies by Entry Age and Service
Mortality Rate Table Derived using CalPERS' Membership
Date for all Funds
1 Post Retirement Benefit Increase Contract COLA up to 2.5% until Purchasing Power Protection
Allowance Floor on Purchasing Power
applies
1 The mortality table used was developed based on CalPERS-specific data. The table includes 15 years of mortality improvements using Society of Actuaries Scale 90% of scale MP 2016. For more details on this table, please refer to the December 2017 experience study report (based on CalPERS demographic data from 1997 to 2015) that can be found on the CalPERS website.
All other actuarial assumptions used in the June 30, 2017 valuation was based on the results of a December 2017 experience study report (based on CalPERS demographic data from 1997 to 2015), including updates to salary increase, mortality and retirement rates. The Experience Study can be obtained at CalPERS’ website.
Change of assumptions – No changes in assumptions.
Discount rate – The discount rate used to measure the total pension liability for PERF C was 7.15%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members.
Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability. The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected rate of returns, net of pension plan investment expense and inflation) are developed for each major asset class.
172
Section 7, Item A.
40 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 11 – Pension Plan (Continued)
In determining the long-term expected rate of return, CalPERS took into account both short-term and longterm market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.
The long-term expected real rates of return by asset class can be found in CalPERS’ Comprehensive Annual Financial Report for the fiscal year ended June 30, 2021.
The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected rate of returns, net of pension plan investment expense and inflation) are developed for each major asset class.
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.
These geometric rates of return are net of administrative expenses.
Asset Class1
New Strategic
Allocation
Real Return
Years 1-10
2 Real Return
Years 11+
3 Global Equity 50% 4.80% 5.98%
Fixed Income 28% 1.00% 2.62%
Inflation Assets 0% 0.77% 1.81%
Private Equity 8% 6.30% 7.23%
Real Estate 13% 3.75% 4.93%
Liquidity 1% 0.00% -0.92%
Total 100%
1 In the System’s CAFR, Fixed Income is included in Global Debt Securities; Liquidity is included in Short-term Investments; Inflation Assets are included in both Global Equity Securities and Global Debt Securities 2 An expected inflation of 2.0% used for this period
3 An expected inflation of 2.92% used for this period
173
Section 7, Item A.
41 CITY OF KERMAN
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED JUNE 30, 2022
Note 11 – Pension Plan (Continued)
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate - The following presents the City’s proportionate share of the net pension liability for each Plan, calculating using the discount rate of each Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower (6.15%) or 1-percentage point higher (8.15%) than the current rate:
1% Decrease
(6.15%)
Current
Discount Rate
(7.15%)
1% Increase
(8.15%)
Net Pension Liability:
Miscellaneous Plan 2,942,297 $ 1,144,848 $ (341,079) $
Safety Police Plan 1,683,869 $ 691,756 $ (123,142) $
Pension Plan Fiduciary Net Position – Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.
Payable to the Pension Plan – At June 30, 2022, the City has no outstanding amount of contributions to the pension plan required for the year ended June 30, 2022.
Note 12 – Subsequent Events
The City evaluated subsequent events for recognition and disclosure through December 14, 2022, the date which these financial statements were available to be issued. Management concluded that no material subsequent events have occurred since June 30, 2022 that required recognition or disclosure in such financial statements.
Note 13 – Change in Accounting Principles
For the year ended June 30, 2022, the District implemented GASB issued Statement No. 87, Leases (GASB 87). The objective of this statement is to better meet the information needs of financial statement users by improving accounting and financial reporting for leases by governments. This statement requires recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under this statement, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments' leasing activities. There was no net effect to fund balance/net position due to the implementing GASB 87 as of June 30, 2022.
174
Section 7, Item A.
REQUIRED SUPPLEMENTARY INFORMATION
175
Section 7, Item A.
42 CITY OF KERMAN
BUDGETARY COMPARISON SCHEDULE
GENERAL FUND
YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive/
Original Final Amounts (Negative)
Revenue
Taxes 7,243,815 $ 7,243,815 $ 8,085,737 $ 841,922 $
Licenses, permits and impact fees 752,659 752,659 1,005,511 252,852 Intergovernmental 662,918 662,918 501,321 (161,597)
Charges for services 240,151 240,151 239,627 (524)
Fines and forfeitures 24,092 24,092 49,180 25,088
Rents 172,663 172,663 102,660 (70,003)
Investment earning, net of unrealized gain/(loss) 61,690 61,690 (64,751) (126,441) Other 63,676 63,676 124,492 60,816
Total revenue 9,221,665 9,221,665 10,043,777 822,112
Expenditures
Current
General government 1,314,530 1,314,530 1,237,962 76,568 Public works 983,211 983,211 875,589 107,622
Community development 476,831 476,831 377,775 99,056
Social services 843,209 843,209 718,143 125,066
Public safety 4,408,256 4,408,256 3,900,552 507,704
Capital outlay 1,509,411 1,509,411 1,010,676 498,735
Total expenditures 9,535,448 9,535,448 8,120,697 1,414,751 Revenue over (under) expenditures (313,783) (313,783) 1,923,080 2,236,863 Other Financing Sources
Lease revenues - - 106,388 106,388
Transfers in (out) - net (970,952) (970,952) (243,700) 727,252 Net Change in Fund Balance $ (1,284,735) (1,284,735) $ 1,785,768 $ 2,964,115 Fund Balance
Beginning of year 8,410,469
End of year $ 10,196,237
176
Section 7, Item A.
43 CITY OF KERMAN
BUDGETARY COMPARISON SCHEDULE
STREET MAINTEANCE AND CONSTRUCTION CAPITAL PROJECT FUND YEAR ENDED JUNE 30, 2022
Variance with
Final Budget
Budgeted Amounts Actual Positive/
Original Final Amounts (Negative)
Revenue
Intergovernmental $ 1,206,389 1,206,389 $ 2,347,694 $ 1,141,305 $ Other - - 5,525 5,525
Total revenue 1,206,389 1,206,389 2,353,219 1,146,830
Expenditures
Public works 133,150 133,150 - 133,150
Capital outlay 1,339,539 1,339,539 525,329 814,210
Total expenditures 1,472,689 1,472,689 525,329 947,360
Change in Fund Balance $ (266,300) (266,300) $ 1,827,890 2,094,190 $ Fund Balance
Beginning of year -
End of year $ 1,827,890
177
Section 7, Item A.
44 CITY OF KERMAN SCHEDULE OF THE CITY’S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY LAST TEN YEARS* YEAR ENDED JUNE 30, 2022 Proportion of the net
pension liability
Proportionate share of
the net pension liability
Covered - employee
payroll
Proportionate share of the net pension
liability as percentage of
covered-employee payroll
Plan's fiduciary net
position
Plan's fiduciary net position as a
percentage of the Total Pension
Liability
2015 0.01281% 797,321 $ 1,144,549 $ 69.66% 4,290,975 $ 81.42% 2016 0.01575% 648,972 $ 1,241,193 $ 52.29% 3,869,632 $ 85.62%2017 0.01854% 959,979 $ 1,457,400 $ 65.87% 3,916,861 $ 80.32%2018 0.01899% 1,134,650 $ 1,411,999 $ 80.36% 4,136,749 $ 78.48%2019 0.01968% 1,154,435 $ 1,645,891 $ 70.14% 4,431,768 $ 79.33%2020 0.02088% 1,303,386 $ 1,585,991 $ 82.18% 4,934,602 $ 79.11%2021 0.02259% 1,504,784 $ 1,628,209 $ 92.42% 5,238,533 $ 77.68%2022 0.01971% 691,756 $ 1,558,752 $ 44.38% 6,678,594 $ 90.61% Proportion of the net
pension liability
Proportionate share of
the net pension liability
Covered - employee
payroll
Proportionate share of the net pension
liability as percentage of
covered-employee payroll
Plan's fiduciary net
position
Plan's fiduciary net position as a
percentage of the Total Pension
Liability
2015 0.02196% 1,366,654 $ 2,046,348 $ 66.79% 6,686,104 $ 83.03%2016 0.04266% 1,170,147 $ 1,858,214 $ 62.97% 7,331,180 $ 86.23%2017 0.04971% 1,726,827 $ 2,065,491 $ 83.60% 7,344,945 $ 80.96%2018 0.05351% 2,109,314 $ 2,138,981 $ 98.61% 8,344,687 $ 79.82%2019 0.05485% 2,067,174 $ 2,009,964 $ 102.85% 8,856,335 $ 81.08%2020 0.05836% 2,337,202 $ 2,297,565 $ 101.73% 9,508,983 $ 80.27%2021 0.06208% 2,618,410 $ 2,571,344 $ 101.83% 10,082,879 $ 79.38%2022 0.06029% 1,144,848 $ 2,360,679 $ 48.50% 12,469,009 $ 91.59% Safety Plan
Miscellaneous Plan
*Fiscal year 2014-15 was the first year of implementation, therefore only eight years are shown. Changes of Assumptions: None 178
Section 7, Item A.
45 CITY OF KERMANSCHEDULE OF CONTRIBUTIONS LAST TEN YEARS* YEAR ENDED JUNE 30, 2022 Contractually required
contribution (actuarially
determined)
Contributions in
relation to the actuarially
determined
contributions
Contributions
deficiency (excess) Covered-employee payroll
Contributions as a percentage of coveredemployee payroll 2015 172,707 $ (172,707) $ - $ 1,144,549 $ 15.09%
2016 182,432 $ (182,432) $ - $ 1,241,193 $ 14.70%
2017 179,871 $ (179,871) $ - $ 1,457,400 $ 12.34%
2018 194,771 $ (194,771) $ - $ 1,411,999 $ 13.79%
2019 182,432 $ (182,432) $ - $ 1,645,891 $ 11.08%
2020 248,979 $ (248,979) $ - $ 1,585,991 $ 15.70%
2021 275,389 $ (275,389) $ - $ 1,628,209 $ 16.91%
2022 318,886 $ (318,886) $ - $ 1,558,752 $ 20.46%
Contractually required
contribution (actuarially
determined)
Contributions in
relation to the actuarially
determined
contributions
Contributions
deficiency (excess) Covered-employee payroll
Contributions as a
percentage of coveredemployee payroll
2015 149,116 $ (149,116) $ - $ 2,046,348 $ 7.29%
2016 139,800 $ (139,800) $ - $ 1,858,214 $ 7.52%
2017 170,449 $ (170,449) $ - $ 2,065,491 $ 8.25%
2018 198,655 $ (198,655) $ - $ 2,138,981 $ 9.29%
2019 233,708 $ (233,708) $ - $ 2,009,964 $ 11.63%
2020 266,848 $ (266,848) $ - $ 2,297,565 $ 11.61%
2021 329,826 $ (329,826) $ - $ 2,571,344 $ 12.83%
2022 365,112 $ (365,112) $ - $ 2,360,679 $ 15.47%
Miscellaneous
Safety Plan
*Fiscal year 2014-15 was the first year of implementation, therefore only seven years are shown. 179
Section 7, Item A.
SUPPLEMENTAL ONLY INFORMATION
180
Section 7, Item A.
46 CITY OF KERMAN COMBINING BALANCE SHEET NON-MAJOR GOVERNMENTAL FUNDS JUNE 30, 2022 Gas Maintenance SB1 Road Park
Measure C Tax District Maintenance Grants
ASSETS
Cash and investments 305,145 $ 883,132 $ 191,148 $ 504,048 $ - $ Due from other governments 29,730 129,959 - 55,938 6,835 Total assets $ 912,862 435,104 $ 191,148 $ 559,986 $ 6,835 $ LIABILITIES AND FUND BALANCELiabilities
Accounts payable and accrued expense 14,328 $ 10,458 $ 16,175 $ 12,302 $ 80 $ Due to other funds - - - - 6,755
Total liabilities 10,458 14,328 16,175 12,302 6,835
Fund Balance
Restricted
Circulation improvements 420,776 902,404 - 547,684 -
Development activities - - 174,973 - -
Unassigned - - - - -
Total fund balance 420,776 902,404 174,973 547,684 -
Total liabilities and fund balance 435,104 $ 912,862 $ 191,148 $ 559,986 $ 6,835 $ Special Revenue Funds
181
Section 7, Item A.
47 CITY OF KERMAN
COMBINING BALANCE SHEET NON-MAJOR GOVERNMENTAL FUNDS (CONTINUED) JUNE 30, 2022 Jobs/Housing Public Building Fire Street Projects Park
Mitigation Facility Facility & Development Development
ASSETS
Cash and investments 66,716 $ - $ 563,070 $ 537,997 $ 42,339 $ Due from other governments - - - - -
Total assets $ - 66,716 $ 563,070 $ 537,997 $ 42,339 $
LIABILITIES AND FUND BALANCELiabilities
Accounts payable and accrued expense - $ - $ - $ 178,709 $ 8,195 $ Due to other funds 168,627 - - - -
Total liabilities 168,627 - - 178,709 8,195
Fund Balance
Restricted
Circulation improvements - - - - -
Development activities 66,716 - 563,070 359,288 34,144
Unassigned (168,627) - - - -
Total fund balance 66,716 (168,627) 563,070 359,288 34,144 Total liabilities and fund balance 66,716 $ - $ 563,070 $ 537,997 $ 42,339 $ Capital Projects Funds
182
Section 7, Item A.
48 CITY OF KERMAN
COMBINING BALANCE SHEET NON-MAJOR GOVERNMENTAL FUNDS (CONTINUED) JUNE 30, 2022 Debt Service Fund Total
Kerman Public Non-major
State Local Financing Governmental
Grants Transportation Authority Funds
ASSETS
Cash and investments - $ 1,271,105 $ - $ 4,364,700 $
Due from other governments 9,708 579,787 - 811,957
Total assets $ 1,280,813 579,787 $ - $ 5,176,657 $
LIABILITIES AND FUND BALANCELiabilities
Accounts payable and accrued expense 21,527 $ 41,356 $ - $ 303,130 $ Due to other funds - 258,260 - 433,642
Total liabilities 41,356 279,787 - 736,772
Fund Balance
Restricted
Circulation improvements - 1,239,457 - 3,110,321
Development activities 300,000 - - 1,498,191
Unassigned - - - (168,627)
Total fund balance 300,000 1,239,457 - 4,439,885
Total liabilities and fund balance 579,787 $ 1,280,813 $ - $ 5,176,657 $ Captial Project Funds
183
Section 7, Item A.
49 CITY OF KERMAN COMBINING STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE NON-MAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2022 Gas Maintenance SB1 Road Park
Measure C Tax District Maintenance Grants
Revenue
Taxes - $ - $ 237,806 $ 324,425 $ - $
Developer impact fees - - - - -
Intergovernmental 595,006 378,697 - - 42,434
Rents - - - - -
Interest 1,323 3,166 729 1,830 -
Other - - - - -
Total revenue 381,863 596,329 238,535 326,255 42,434
Expenditures
Public works 412,304 79,051 233,109 - -
Community development - - - - -
Social services - - - - 35,380
Capital outlay 8,841 1,729 - 12,302 7,054
Debt service
Principal - 9,843 - - -
Interest and fiscal charges 236 - - - -
Total expenditures 90,859 421,145 233,109 12,302 42,434 Revenue over (under) expenditures 175,184 291,004 5,426 313,953 - Other financing sources/(uses)
Operating transfers in/(out) - net 15,054 (56,677) (27,191) - - (56,677) 15,054 (27,191) - -
Change in Fund Balance 306,058 118,507 (21,765) 313,953 - Fund Balance
Beginning of year 302,269 596,346 196,738 233,731 -
End of year 420,776 $ 902,404 $ 174,973 $ 547,684 $ - $ Special Revenue Funds
184
Section 7, Item A.
50 CITY OF KERMAN COMBINING STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE NON-MAJOR GOVERNMENTAL FUNDS (CONTINUED) YEAR ENDED JUNE 30, 2022 Jobs/Housing Public Building Fire Street Projects Park
Mitigation Facility Facility & Development Development
Revenue
Taxes - $ - $ - $ - $ - $
Developer impact fees - 129,645 61,499 236,654 302,339
Intergovernmental - - - - -
Rents - - - - -
Interest 298 - 2,391 1,951 848
Other - - - - -
Total revenue 129,645 298 63,890 238,605 303,187
Expenditures
Public works - - - 279,302 -
Community development - 14,764 - 149,402 -
Social services - - - - 23,199
Capital outlay - 87,830 - 31,421 308,944
Debt service
Principal - - - - -
Interest and fiscal charges - - - - -
Total expenditures 102,594 - - 460,125 332,143
Revenue over (under) expenditures 298 27,051 63,890 (221,520) (28,956) Other financing sources/(uses)
Operating transfers in/(out) - net - - - - -
- - - - -
Change in Fund Balance 27,051 298 63,890 (221,520) (28,956) Fund Balance
Beginning of year 66,418 (195,678) 499,180 580,808 63,100 End of year 66,716 $ (168,627) $ 563,070 $ 359,288 $ 34,144 $ Capital Projects Funds
185
Section 7, Item A.
51 CITY OF KERMAN COMBINING STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE NON-MAJOR GOVERNMENTAL FUNDS (CONTINUED) YEAR ENDED JUNE 30, 2022 Debt Service Fund Total
Kerman Public Non-major
State Local Financing Governmental
Grants Transportation Authority Funds
Revenue
Taxes - $ - $ - $ 562,231 $
Developer impact fees - - - 730,137
Intergovernmental 156,307 542,555 - 1,714,999
Rents - - 70,247 70,247
Interest - 5,747 - 18,283
Other 1,000 - - 1,000
Total revenue 549,302 156,307 70,247 3,096,897
Expenditures
Public works 77,601 235,193 - 1,316,560
Community development - - - 164,166
Social services - - - 58,579
Capital outlay 7,582 168,127 - 633,830
Debt service
Principal - - - 9,843
Interest and fiscal charges - - 70,247 70,483
Total expenditures 85,183 403,320 70,247 2,253,461
Revenue over (under) expenditures 71,124 145,982 - 843,436 Other financing sources/(uses)
Operating transfers in/(out) - net (31,884) (73,438) - (174,136) (73,438) (31,884) - (174,136)
Change in Fund Balance 114,098 (2,314) - 669,300Fund Balance Beginning of year 302,314 1,125,359 - 3,770,585
End of year 300,000 $ 1,239,457 $ - $ 4,439,885 $
Capital Projects Funds
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BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley, C.P.A.
Ryan P. Jolley C.P.A.
Darryl L. Smith C.P.A.
Luis A. Perez C.P.A.
Lan T. Kimoto
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL
OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER
MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS
PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Honorable Mayor and City Council
City of Kerman, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Kerman (the “City”), California, as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated December 14, 2022.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements, on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 187
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53 Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
December 14, 2022
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54 CITY OF KERMAN
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
YEAR ENDED JUNE 30, 2022
There were no prior year audit findings.
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CITY OF KERMAN
MANAGEMENT REPORT
FOR THE YEAR ENDED JUNE 30, 2022
Attachment B
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2 TABLE OF
CONTENTS
Page
Required Communications 1 - 3
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BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley C.P.A.
Ryan P. Jolley C.P.A.
Darryl L. Smith C.P.A.
Luis A. Perez C.P.A.
Lan T. Kimoto
901 “N” STREET, SUITE 104 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.0615 To the Honorable Mayor and City Council
City of Kerman, 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 Kerman for the year ended June 30, 2022. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated August 23, 2022. Professional standards also require that we communicate to you the following information related to our audit.
Significant Audit Findings
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by City are described in Note 1 to the financial statements.
The City adopted a new accounting policy to comply with the effects of GASB Statement No. 87, Leases and the application of existing policies was not changed during 2022. We noted no transactions entered into by City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the City’s financial statements were:
Management has determined the economic useful lives of fixed assets based on past history of similar types of assets, future plans as to their use, and other factors that impact their economic value to the City. We evaluated the key factors and assumptions used by management in computing depreciation expense and believe that it is reasonable in relation to the financial statements taken as a whole.
Management’s estimate of the allowance for doubtful accounts is based on an evaluation of collectability primarily focused on past due accounts. We evaluated the key factors and assumptions used to develop the allowance for doubtful accounts in determining that it is reasonable in relation to the financial statements as a whole. 192
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2 Management’s estimate of the net pension liability and related deferrals is based on actuarial valuations which include significant assumptions regarding discount rate, inflation, payroll growth, projected salary increases and investment rate of return. We evaluated the key factors and assumptions used to develop the liability and related deferrals in determining that it is reasonable in relation to the financial statements taken as a whole.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit’s financial statements taken as a whole.
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of the audit.
Management Representations
We have requested certain representations from management that are included in the management representation letter date December 14, 2022.
Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to City of Kerman’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.
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3 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 Kerman’s auditors.
However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
Other Matters
We applied certain limited procedures to the Management’s Discussion and Analysis, Budgetary Comparison Schedules, Proportionate Share of Net Pension Liability, and Schedule of Contributions which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.
We were engaged to report on supplementary information, as listed in the table of contents, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.
Restriction on Use
This information is intended solely for the information and use of the City Council and management of City of Kerman and is not intended to be, and should not be, used by anyone other than these specified parties.
December 14, 2022
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STAFF REPORT
MEETING DATE: January 11, 2023
PRESENTER: Marci Reyes, City Clerk
SUBJECT: Resolution Appointing Members to the Planning Commission and Announcement of Votes (MR)
RECOMMENDATION: Council by motion adopt resolution appointing two applicants to the Planning Commission for three-year terms ending December 31, 2025.
EXECUTIVE SUMMARY:
The Kerman Planning Commission has two positions available with terms ending on December 31, 2025.
The announcement for vacancies was published in the Kerman News and posted on the City website with a deadline of Friday, December 16, 2022.
Five applications were received by the December 16, 2022, deadline from (Listed in order received) Robert Bandy, Russell E. Hansen, Charles H. Jones, Macky Puckett, and Kevin Nehring.
Applicants were invited to attend the meeting, state briefly, why they are seeking appointment to the Planning Commission and answer any questions the Council may have.
Members of the public will have an opportunity to address the Council on the appointment.
Council will discuss and make appointments by motion to appoint. To pass, the motion will require three votes. In the event a motion does not receive three votes, follow up motions may be made until a motion receives three votes. Voting will continue until the vacancies are filled.
Council will adopt formal resolution making the appointments.
FISCAL IMPACT:
None
ATTACHMENTS:
A. Applications
B. Resolution
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Attachment 'A'
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199
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Attachment ‘B’
RESOLUTION NO. 23-__
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KERMAN APPOINTING MEMBERS TO THE
PLANNING COMMISSION AND ANNOUNCEMENT OF VOTE
WHEREAS, the City Council appoints members to the Planning Commission and received five applications to fill two vacancies, two ending December 31, 2025; and WHEREAS, at the January 11, 2022, City Council Meeting the City Council voted to fill the two vacancies with the following appointments: ___________________ and ___________________.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF KERMAN as follows:
Section 1. The foregoing recitals are true, correct and incorporated by reference.
Section 2. Appointing ________________ and _____________ for three-year terms ending December 31, 2025.
The foregoing resolution was introduced at a regular meeting of the City Council of the City of Kerman held on the 11th of January 2023, and passed with the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
The foregoing resolution is hereby approved.
__________________________
Maria Pacheco
Mayor
ATTEST:
___________________________
Marci Reyes
City Clerk
207
Section 7, Item B.
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2022-2023 Kerman Youth Football Cheer
JAMZ Youth Nationals Competition
October 9, 2022
To Whom It May Concern:
It is my pleasure to introduce you to Kerman Youth Football Cheer. On behalf of our organization, we are asking for your support to help continue to provide an effective program to develop young athletes. The purpose of this letter is to solicit monetary donations to help cover the cost for the 2022-2023 JAMZ Youth Nationals competition January 20-21, 2023 in Las Vegas. Kerman Youth Football Cheer, a nonprofit organization, is to provide leadership and organization for the control of interscholastic athletics for the promotion of acceptable sportsmanship and friendly relations among member towns and schools, for insuring proper supervision of athletic activities, and for carrying out the principles and policies of the California Interscholastic Federation (CIF) and the Tri-County Youth Football Constitution and By-Laws We are asking for your donation so that we can continue to provide the necessary atmosphere that is conducive to developing young athletes to become leaders of tomorrow for our community, our state and our nation. It is comforting to find an organization and individuals that strive to teach our children the values of life through athletics. At all levels we want to encourage our kids to be humble and gracious in victory or defeat.
We encourage them to be leaders and decision makers.
We ask that you join us in moving forward in our community through this program. With your donation, we certainly can achieve this. Your donation will help provide the following items:
Choreographer Fees/ Music Fees
Registration Fees
Costumes Fees
Dinner Buffet Fees
Thank You,
Lupe Medina- Senior Cheer Advisor
Monica Rosas -Junior Cheer Advisor
Kerman Youth Football and Cheer
*Checks can be made out to: KYF Cheer
Tax ID# 77-0296643
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Section 7, Item C.
STAFF REPORT
MEETING DATE: January 11, 2023
PRESENTER: John Jansons, City Manager
SUBJECT: Updated City Expense Reimbursement Policy (JAJ) RECOMMENDATION: City Council by motion adopt resolution approving and adoption an updated City policy concerning expense reimbursements for the Mayor, Councilmembers, members of the Boards and Commissions, and employees for City related travel and business which shall supersede any existing City policy(ies).
EXECUTIVE SUMMARY: The City Attorney has advised that under Assembly Bill 1234, adopted in 2005 and codified as Government Code Sections 53232, et seq., all cities must adopt an expense reimbursement policy for Mayor and Council expenses. The policy must be adopted in writing by the City Council.
The proposed Resolution and policy (Attachment ‘A’) has been prepared by the City Attorney. It establishes a written policy for members of the City Council, members of Boards and Commissions, and employees. This will ensure uniformity in paying for expenses and for reimbursements not only to the Council, but also for board members, commission members, and employees.
The policy is very similar to the sample policy published by the Institute for Local Government, but is customized for Kerman.
Under Government Code sections 53232.2 and 53232.3, local agencies reimbursement policies must:
1. Specify the kinds of activities that will be reimbursable;
2. Require use of expense report forms (which are public records subject to disclosure);
3. Identify a “reasonable time” within which these report forms must be submitted for reimbursement; and
4. Require that all expenses be documented with receipts.
The resolution also encompasses the provisions in Government Code Section 53232.4 regarding penalties. Finally, the resolution notes that all prior Council actions and administrative directives are superseded.
FISCAL IMPACT:
There is no fiscal impact in approving and adopting this Resolution and policy.
ATTACHMENTS:
A. Resolution w/Exhibit
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Attachment ‘A’
RESOLUTION NO. 23-___
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KERMAN ESTABLISHING AN EXPENSE
AND USE OF PUBLIC RESOURCES POLICY FOR CITY COUNCIL MEMBERS, MEMBERS OF BOARDS
AND COMMISSIONS, AND EMPLOYEES
WHEREAS, the City of Kerman (“City”) takes its stewardship over the use of its limited public resources seriously; and
WHEREAS, public resources should only be used when there is substantial benefit to the City; and WHEREAS, such benefits include:
1. The opportunity to discuss the community’s concerns with state and federal officials;
2. Participating in a regional, state and national organizations whose activities affect the City;
3. Attending educational seminars designed to improve skill and information levels; and
4. Promoting public service and morale by recognizing such service; and WHEREAS, i) legislative and other regional, state and federal agency business is frequently conducted over meals; ii) sharing a meal with a regional, state and federal official is frequently the best opportunity for a more extensive, focused and uninterrupted communication about the City’s policy concerns; and iii) each meal expenditure must comply with the limits and reporting requirements of local, state and federal law; and WHEREAS, attendance at educational seminars to improve skill and information levels and to ensure compliance with educational requirements is beneficial to Council Members, members of Boards and Commissions, and employees which in turn benefits the City of Kerman; and WHEREAS, this policy provides guidance to elected and appointed officials on the use and expenditures of the City’s resources, as well as the standards against which those expenditures will be measured; and WHEREAS, this policy satisfies the requirements of California Government Code sections 53232.2 and 53233.3; and
WHEREAS, this policy supplements the definition of actual and necessary expenses for purposes of state laws relating to permissible uses of public resources; and WHEREAS, this policy also supplements the definition of necessary and reasonable expenses for the purposes of federal and state income tax laws; and
WHEREAS, the City’s current policy on reimbursement of expenses needs to be updated.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Kerman as follows:
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SECTION 1. The City Council hereby finds that the foregoing recitals are true and correct and establish a factual basis for the City’s adoption of this resolution.
SECTION 2. The City Council hereby adopts this resolution establishing an “Expense and Reimbursement Policy of the City of Kerman” as set forth in Exhibit ‘A’ and incorporated herein by reference.
SECTION 3. All prior Council resolutions, policies, and actions as well as administrative directives in conflict with the Expense and Reimbursement Policy adopted by this resolution are superseded and repealed.
SECTION 4. This resolution is effective upon the date of adoption.
The foregoing resolution was considered by the City Council to the City of Kerman at a regular meeting of said Council held on the 11th day of January 2023, and adopted by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
The foregoing resolution is hereby approved.
__________________________
Maria Pacheco
Mayor
ATTEST:
_________________________________
Marci Reyes
City Clerk
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Exhibit ‘A’
EXPENSE AND REIMBURSEMENT POLICY
OF THE CITY OF KERMAN
(Council Members, Members of Board and Commissions, and Employees) SECTION A: Purpose and Scope.
a. To provide the Mayor, City Council Members, Board and Commission Members, and employees with direction on the types of City-related expenditures that can and cannot be made and the requirements that must be met for reimbursement without prior authorization of the City Council.
b. To meet requirements of State law regarding expenses and reimbursement of City elected officials and employees.
SECTION B: Authorized Expenditures.
1. District expenses shall include, but not be limited to, the following: meeting stipends, transportation, lodging, meals, tips and registration/attendance fees for official functions.
2. District funds, equipment, supplies, and staff time shall only be used for authorized District business. Expenses incurred in connection with the following types of activities generally constitute authorized expenses of Directors and District employees that may be reimbursed, as long as the other requirements of this policy are met.
SECTION C: Official Duties and Authorized Expenses.
City funds, equipment, supplies (including letterhead), titles, and staff time must only be used for authorized City Business.
1. Types of Activities. The following types of activities generally constitute the performance of official duties for which members of the City Council, the City Manager, and City employees may receive reimbursement so long as the other requirements of this policy are met. a. Communicating with representatives of regional, state and national government on City adopted policy positions;
b. Attending educational seminars designed to improve skill and information levels; c. Participating in regional, state and national organizations whose activities affect the City’s interests;
d. Attending City events;
e. Implementing a City-approved strategy for attracting or retaining businesses to the City, which will typically involve at least one staff member. 213
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SECTION D: Prior City Council Approval Required.
The following expenses require prior City Council approval:
1. Any expenditure which does not fall under Section C above;
2. International and out-of-state travel.
SECTION E: Prior City Manager Approval Required.
With respect to the activities listed in Section C above, all activities by City employees must be preapproved by the City Manager.
SECTION F: No Reimbursement Allowed.
Examples of personal expenses that the City will not reimburse include, but are not limited to the following:
1. The personal portion of any trip;
2. Political or charitable contributions given;
3. Family expenses, including spouse’s or domestic partner’s expenses when accompanying official on agency-related business, as well as children- or pet-related expenses;
4. Entertainment expenses, including theater, movies (either in-room or at the theater), sporting events (including gym, massage and/or golf-related expenses), or other cultural events;
5. Non-mileage personal automobile expenses, including repairs, traffic citations, insurance or gasoline;
6. Personal losses while incurred on City business. Any questions regarding the propriety of a particular type of expense should be resolved by the approving authority before the expense is incurred; and
7. Alcohol and personal bar expenses.
SECTION G: Cost Control Guidelines.
To conserve City resources and keep expenses within community standards, expenditures should adhere to the following guidelines. In the event that expenses are incurred which exceed these guidelines, the cost borne or reimbursed by the City will be limited to the costs that fall within the guidelines.
1. Transportation.
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a. Airfare: Airfares that are equal or less than those available through the Enhanced Local Government Airfare Program offered through the League of California Cities (www.cacities.org) and the State of California
(www.dgs.ca.gov/travel/programs/airfare.aspx) are presumed to be the most economical and reasonable for purposes of reimbursement under this policy. b. Automobile:
i. City Vehicles. Whenever possible, a City vehicle should be the choice for transportation for City employees traveling to a conference, seminar, or meeting that is within surrounding areas. To drive a City owned vehicle, an official or employee must possess a valid California driver’s license. No City vehicle may be left overnight at any personal residence without the authorization of the City Manager. ii. Use of a personal vehicle. If a City vehicle is not available, use of a personal vehicle is allowed. City employees traveling by personal automobile on City business are required to possess a valid California driver’s license, carry, at the employee’s expense, public liability and property damages insurance at the minimum required by law. Mileage reimbursement will be provided in accordance with the City Personnel Rules. If carpooling, only vehicle owner should be claiming a reimbursement or advance for mileage actually incurred (other passengers are not eligible for mileage reimbursement or advance). Any damage to a personal vehicle, required service or repairs occurring on the trip will be the employee’s responsibility. iii. Mileage Reimbursement. Automobile mileage is reimbursed at Internal Revenue Service rates presently in effect (www.irs.gov). For 2023, the rate is 65.5 cents per mile. These rates are designed to compensate the driver for gasoline, insurance, maintenance, and other expenses associated with operating a vehicle. This amount does not include bridge and road tolls, which are also reimbursable. The Internal Revenue Service rates will not be paid for rental vehicles; only receipted fuel expenses will be reimbursed.
iv. Car Rental. The use of a rental car is permitted when it is in the interest of the City to do so and all other methods of transportation have been exhausted. Personal medical insurance should already be covered under workers’ compensation insurance when renting a vehicle for the City’s business. If a rental car is retained over a weekend, such expenses are personal, except when used to travel on a weekend to another location on City business or the rental is part of a multiple-week training, seminar or conference and it is not feasible to return home. Rental rates that are equal to or less than those available through the State of California per website (www.dgs.ca.gov/travel/Programs/RentingaVehicle.aspx) shall be considered the most economical and reasonable for purposes of reimbursement under this policy. v. Taxis/Shuttles. Taxi or shuttle fares may be reimbursed, including a 15 percent gratuity per fare, when the cost of such fares is equal or less than the cost of car 215
Section 7, Item D.
rentals, gasoline and parking combined, or when such transportation is necessary for time efficiency.
2. Lodging.
Lodging expenses will be reimbursed or paid for when travel on official City business reasonably requires an overnight stay.
a. Conferences/Meetings: If such lodging is in connection with a conference, lodging expenses must not exceed the group rate published by the conference sponsor for the meeting in question if such rates are available at the time of booking. If the group rate is not available, see next section.
b. Other Lodging: Travelers must request government rates, when available. A listing of hotels offering government rates in different areas is available at the United States General Service Administration federal per diem rates
(www.gsa.gov/portal/category/100120). Lodging rates that are equal to or less than government rates are presumed to be reasonable and hence reimbursable for purposes of this policy.
3. Meals.
When attending a conference or other authorized activity and a meal or meals are provided as part of the activities, the City will not reimburse for separate meals unless dietary/medical needs require the purchase of a different meal and/or City-related business necessitates that the individual miss the meal provided. Reimbursement for meals shall be at a flat rate up to the maximum established in accordance with United States General Service Administration federal per diem rates (www.gsa.gov/portal/content/100120). When requesting reimbursement for less than three meals per day, the per diem for each meal claimed shall be paid.
4. Telephone/Fax/Cellular.
The City will make reimbursement for actual telephone and fax expenses incurred on City business.
Telephone bills shall identify which calls were made on City business for persons without a City-issued telephone. For cellular calls when the official has a particular number of minutes included in the official’s plan, the official can identify the percentage of calls made on public business.
5. Internet.
The City will make reimbursement for Internet access connection and/or usage fees away from home, not to exceed $15.00 per day, if Internet access is necessary for City business and if Internet access for City business is actually used.
6. Airport Parking.
Long-term parking must be used for travel exceeding 24 hours. 216
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7. City Credit Card.
Expenses charged to the City credit card shall be subject to eligibility for approval based on the policies established herein.
SECTION H: Cash Advance Policy.
From time to time, it may be necessary to request a cash advance to cover anticipated expenses while traveling or doing business on the City’s behalf. Such request for an advance should be submitted to the City Manager 10 days prior to the need for the advance with the following information:
1. The purpose of the expenditure(s);
2. The anticipated amount of the expenditure(s) (for example, hotel rates, meal costs, and transportation expenses); and
3. The dates of the expenditure(s).
Any unused advance must be returned to the City treasury within two business days after return, along with an expense report and receipts documenting how the advance was used in compliance with this expense policy.
In the event the City Manager and Finance Director are uncertain as to whether a request complies with this policy, such individual must seek resolution from the City Council.
SECTION I: Expense Report Content and Submission Deadline.
All cash advance and expense reimbursement requests must be submitted on an expense report form provided by the City. This form shall include the following advisory:
All expenses reported on this form must comply with the City policies relating to expenses and use of public resources. The information submitted on this form is a public record. Penalties for misusing public resources and violating the City’s policies include loss of reimbursement privileges, restitution, civil and criminal penalties as well as additional income tax liability.
Expense reports must document that the expense in question met the requirements of this policy. For example, if a lunch meeting is with a legislator, the local agency official should explain whose meals were purchased, what issues were discussed and how those relate to the City’s adopted legislative positions and priorities.
Officials must submit their expenses within 15 days of an expense being incurred, accompanied by receipts documenting each expense. Restaurant receipts are also part of the necessary documentation.
Inability to provide such documentation in a timely fashion may result in the expense being borne by the official.
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SECTION J: Audits of Expense Reports.
All expenses are subject to verification that they comply with this policy.
SECTION K: Reports to City Council.
At the following City Council meeting, Council Members shall briefly report on any Brown Act meetings attended at City expense as well as any conferences, educational seminars or meetings with legislators or other government officials.
SECTION L: Compliance with Laws.
City officials should keep in mind that some expenditures may be subject to reporting under the Political Reform Act and other laws. All agency expenditures are public records subject to disclosure under the Public Records Act and other laws.
SECTION M: Violation of This Policy.
Under Government Code Section 53232.4, penalties for the misuse of public resources or for falsifying expense reports in violation of this policy may result in any or all of the following: (i) loss of reimbursement privileges, (ii) restitution to the City, (iii) civil penalties of up to $1,000 per day and three times the value of the resources used under Government Code Section 8314, and (iv) prosecution for misuse of public resources.
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STAFF REPORT
MEETING DATE: January 11, 2023
PRESENTER: John Jansons, City Manager
SUBJECT: Amendment of Authorized Position List to add Code Enforcement Staff Position and Amendment to FY 22-23 Budget to Fund said Position (JAJ) RECOMMENDATION: Council by motion adopt resolution amending the Authorized Position List to add the position of Code Enforcement Official and amending the FY 22-23 Budget in the amount of $40,000.00 to fund the positon.
EXECUTIVE SUMMARY: The City currently deploys a code enforcement person under a contract with CSG Inc. Approval of this recommendation would return the code enforcement position to a City staff position performing similar duties as the contract arrangement.
Since 2020, the code enforcement personnel and program has been funded with Measure M revenues. The requested funding will cover the fully burdened personnel expense of the revived staff position in the amount of approximately $40,000 from the Measure M program for the remainder of Fiscal Year 22-23.
The attached resolution will effectuate this change. Exhibit ‘A’ to the resolution is the Position Authorized List with the addition of the Code Enforcement Official position and Exhibit ‘B’ is the job description for the position. The proposed position would be compensated within the Fiscal Year 22- 23 salary range of $4,199 (Step A) to $5,628 (Step G) per month, with placement depending on qualifications. Additional costs for the standard city employee benefits package will apply to this position as well. It is planned that the restored position will be recommended to be fully funded in the Fiscal Year 23-24 Budget going forward when presented later this year. It is anticipated that a recruitment and start-up of new employee can be completed in 60 to 90 days.
FISCAL IMPACT: The recommended action will result in FY 22-23 cost of approximately $40,000 from Measure M. Transitioning to a City employee is estimated to result in future annual cost savings of approximately $65,000 per year to Measure M funds for Code Enforcement services.
ATTACHMENTS:
A. Resolution w/Exhibit
219
Section 7, Item E.
Attachment ‘A’
RESOLUTION NO. 23-__
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KERMAN AMENDING THE AUTHORIZED
POSITIONS LIST BY ADDING A CODE ENFORCEMENT STAFF POSITON AND APPROVING AMENDMENT TO FISCAL YEAR 2022-2023 BUDGET IN THE AMOUNT OF $40,000 TO FUND CODE
ENFORCEMENT POSITION
WHEREAS, the City reestablished its Code Enforcement Program in 2020; and WHEREAS, the City has used the services of CSG, Inc. to provide part-time Code Enforcement personnel under a contract; and
WHEREAS, the City had previously used a City Staff member to perform Code Enforcement activities; and
WHEREAS, the previous position also included building inspection duties which are no longer compatible with delivering a Code Enforcement program and are now provided through other means; and WHEREAS, it is in the best interest of community health and safety and prudent operation of the City that a code enforcement position be reestablished and reauthorized.
NOW, THEREFORE the City Council of the City of Kerman resolves as follows:
Section 1. The recitals above are true and correct and incorporated herein.
Section 2. The City Council approves of the amendment of the Authorized Positions List with the restoration of one (1) code enforcement position as detailed in Exhibit ‘A’, which will replace the listed, but unfunded “Building Inspector/Code Enforcer” position, with “Code Enforcement Official.” A copy of the job description is attached as Exhibit ‘B’.
Section 3. The City Council approves the amendment of the FY ‘22-‘23 Budget to fund the position for FY ‘22-‘23 in an amount of approximately $40,000.
Section 4. The Human Resources Officer is authorized to initiate a recruitment to fill the reauthorized position.
Section 5. This resolution is effective upon its adoption.
The foregoing resolution was introduced at a regular meeting of the City Council of the City of Kerman held on the 11th day of January 2023, and passed at said meeting by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
220
Section 7, Item E.
The foregoing resolution is hereby approved.
___________________________
Maria Pacheco
Mayor
ATTEST:
______________________________
Marci Reyes
City Clerk
221
Section 7, Item E.
JOB DESCRIPTION
JD Revision Date: December 29, 2022
Title Code Enforcement Official
Reports To Code Enforcement Program Manager
Bargaining Unit Kerman Miscellaneous Employees Association (KMEA) Definition
Under general supervision, to perform code compliance specific technical office and field work. Perform duties associated with inspection of residential and non-residential properties to identify violations, cite and enforce municipal and other related codes dealing with zoning regulations, Building Standards Codes, Uniform Housing Code, Uniform Code for the Abatement of Dangerous Buildings, and Property Maintenance Codes, and other public nuisance code provisions, and to do other related work as assigned.
Assists with routine tasks and duties including routine inspections and investigations.
Distinguishing
Characteristics
Requires that the employee perform duties that are routine and low-level in complexity that involve mostly independent workflow planning. Must demonstrate commitment, dependability and respect for other employees with regular attendance, punctuality and adherence to agreed-upon schedule of availability.
Examples of Duties
Ensure enforcement with City codes and ordinances, which pertain to such areas as nuisances, zoning, building codes, weed abatement, inoperable vehicles, substandard housing, dangerous buildings, health and safety and other related property maintenance requirements. Receive and investigate complaints and survey the City for possible code violations. Researches City records and documents, prepares, and manages case files. Explain City ordinances, rules, regulations, and City policies to citizens and work with citizens to gain voluntary compliance with applicable City ordinances, rules, regulations, and City policies. Inspect dwellings, buildings, vacant lots, businesses and commercial properties for violations of applicable City ordinances and codes.
Coordinates with other City departments and agencies to assist the public in obtaining solutions to code violations.
Prepare detailed reports and notices regarding related ordinance and code violations. Operate a computer, using applicable software to perform required research and maintain case investigation records.
Issue, when deemed necessary, citations and directives to offending parties, outlining or describing steps for compliance.
May be required to represent the City in hearings or court proceedings. Seek, when required, prosecution through the Superior Court system; coordinate efforts through the City Attorney’s Office, assist with complaint preparation; appear at arraignments and provide court testimony as needed.
Perform administrative abatements as required; prepare requests for Inspection and Abatement Warrants as required.
Performs other related duties as required.
Qualifications
Exhibit 'A'
222
Section 7, Item E.
JOB DESCRIPTION - Code Enforcement Officer Page 2
Knowledge Of
Investigative and persuasive techniques, effective public contact skills, basic computer operation and report writing skills.
P.C. 832 rules of evidence and related procedures.
Laws, ordinances, and regulations related zoning, health and safety and related codes and ordinances.
State and local enactments governing building construction, use and occupancy. Techniques of investigation, including right-of-entry, interviewing and fact finding. English grammar and methods of report writing.
Basic map reading and related legal descriptions of real property.
Ability To
Explain Municipal Code, ordinances, regulations, and policies as assigned. Learn the purpose of land use/zoning, health and safety and other related regulations. Analyze and compile moderately technical information related to City land use ordinances. Maintain computer and paper records and prepare reports. Communicate clearly both orally and in writing.
Establish and maintain cooperative work relationships with the public and fellow employees. Interpret applicable City codes and ordinances.
Analyze and compile technical information on code violations and investigations. Handle misdemeanor complaint procedures.
Conduct effective investigations.
Prepare and present information in meetings and court proceedings. Deal tactfully with the public in seeking compliance with applicable codes. Research, extract and retrieve appropriate data from other departments and outside agencies.
Education Equivalent to completion of the twelfth grade. The completion of one year (24 semester units) at an accredited college or university may substitute for one year of experience.
Experience
Two years of responsible public contact work with primary experience in the area of enforcement of public laws or guidelines. Conducting public inspection and/or complaint investigations, or eighteen (18) months of experience comparable to that of a Code Compliance Officer, preferably supplemented by college level course work in planning, building, code enforcement, criminal justice or a related field.
Special Qualifications
Driver’s License Possession of a valid California Class C Driver License is required.
Certifications
Possession of or ability to obtain PC 832 Arrest Certificate within one year of employment. Possession of any combination of California Association of Code Enforcement Officers (CACEO) or American Association of Code Enforcement (AACAE) Zoning Enforcement Officer and Property Maintenance & Housing Inspector certificates are highly desirable.
Physical Demands Light work in an office setting. Lifting, carrying and/or pushing 25 pounds maximum.
Probationary Period Twelve (12) months
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Section 7, Item E.
STAFF REPORT
MEETING DATE: January 11, 2023
PRESENTER: John Jansons, City Manager
SUBJECT: Consideration of Reasonable Accommodations Policy for City Meetings Subject to the Brown Act to Comply with AB 2449 (JAJ)
RECOMMENDATION: Council by motion approve resolution adopting reasonable accommodations policy for City meetings subject to the Brown Act to comply with Assembly Bill No. 2449.
EXECUTIVE SUMMARY:
On September 13, 2022, Assembly Bill No. 2449 was approved by Governor Newsom, amending, repealing, and adding sections 54953 and 54954.2 of the Government Code, relating to local government. Effective January 1, 2023, Government Code Section 54953(g) requires that all public agencies have and implement a procedure for receiving and swiftly resolving reasonable accommodation requests for individuals with disabilities, consistent with the Federal Americans with Disabilities Act of 1990 (42 U.S.C. Sec. 12132), and resolving any doubt in favor of accessibility.
Requests may be made by any individual that participates or conducts the meeting, including members of the public, staff, and members of the legislative body.
DISCUSSION:
Accommodations can be made for individuals with visual, audio or mobility impairments. The policy, which will go into effect upon adoption, outlines available accommodations in addition to the process to follow to request special accommodations. Accommodations should be requested as early as possible as additional time may be required in order to provide the requested accommodation. Note that an accommodation will be considered to be unreasonable and will not be provided if it imposes undue financial or administrative burdens on the City, or requires a fundamental alteration in the nature of a program. If a particular accommodation is unreasonable, the City will offer an alternative accommodation that is reasonable.
The Reasonable Accommodations Policy will be under further review to ensure the City includes as many feasible accommodations without posing a financial or administrative burden. If additional options including resources or equipment are identified this policy will be brought back to City Council for consideration.
City Agendas will now have the following language notifying of accommodation and compliance with Assembly Bill No. 2449:
“The City has adopted a Reasonable Accommodations Policy that provides a procedure for receiving and resolving requests for accommodation to participate in this meeting. (See 224
Section 7, Item F.
www.cityofkerman.net). If you need assistance in order to attend the City Council meeting, or if you require auxiliary aids or services, e.g., hearing aids or signing services to make a presentation to the City Council, the City is here to assist you. Please contact the City Clerk’s Office at (559) 846- 9380 so such aids or services can be arranged.
Requests may also be made by email to the City Clerk at [email protected] or may be delivered/mailed to City Clerk, City of Kerman 850 S. Madera Ave. Kerman, CA 93630.
Accommodations should be requested as early as possible as additional time may be required in order to provide the requested accommodation; 72 hours in advance is suggested.” FISCAL IMPACT:
There is no immediate fiscal impact with reviewing and adopting the above referenced policy.
Provision of exact services and the volume of accessibility will result in additional expense of an undetermined amount.
ATTACHMENTS:
A. Resolution w/Exhibit
225
Section 7, Item F.
Attachment ‘A’
RESOLUTION NO. 23-__
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KERMAN ADOPTING A REASONABLE
ACCOMMODATIONS POLICY FOR COUNCIL AND OTHER MEETINGS SUBJECT TO THE BROWN ACT WHEREAS, effective January 1, 2023, Government Code Section 54953(g) requires that all public agencies have and implement a procedure for receiving and swiftly resolving reasonable accommodation requests for individuals with disabilities, consistent with the federal Americans with Disabilities Act of 1990 (42 U.S.C. Sec. 12132), and resolving any doubt in favor of accessibility. Requests may be made by any individual that participates or conducts the meeting, including members of the public, staff, and members of the legislative body.
NOW THEREFORE, the City Council of the City of Kerman resolves as follows:
1. The foregoing recital is true and correct and is incorporated by reference.
2. The Council hereby adopts the Reasonable Accommodations Policy for Council Meetings and other meetings subject to the Brown Action as set forth in attached as Exhibit ‘A’ and incorporated by reference.
The foregoing resolution was considered by the City Council of the City of Kerman at a regular meeting of said Council held on the 11th day of January 2023, and adopted by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
The foregoing resolution is hereby approved.
_________________________
Maria Pacheco
Mayor
ATTEST:
_________________________
Marci Reyes
City Clerk
226
Section 7, Item F.
Exhibit ‘A’
CITY OF KERMAN
REASONABLE ACCOMMODATIONS POLICY FOR CITY MEETINGS SUBJECT TO THE BROWN ACT Effective January 1, 2023, Government Code Section 54953(g) requires that all public agencies have and implement a procedure for receiving and swiftly resolving reasonable accommodation requests for individuals with disabilities, consistent with the federal Americans with Disabilities Act of 1990 (42 U.S.C. Sec. 12132), and resolving any doubt in favor of accessibility. Requests may be made by any individual that participates or conducts the meeting, including members of the public, staff, and members of the legislative body.
Readily Available Accommodations
Any of the following accommodations can be provided for a publicly-noticed City meeting or meetings open to the public:
Agendas and staff reports: Upon request, any agendas or staff reports can be made available in appropriate alternative formats to persons with a disability, including hyperlinks where appropriate so that the user can access the linked information.
For individuals with hearing loss: Upon request, accommodations can include the following:
Qualified interpreters on-site or through video remote interpreting (VRI) services; Assistive listening devices;
Voice, text, and video-based telecommunications products and systems, including text telephones (TTYs), videophones, and captioned telephones, or equally effective telecommunications devices; For individuals with visual impairments: Upon request, accommodations can include the following:
Qualified readers;
Audio recordings;
Optical readers;
Large print materials; and
Note that electronic agendas are available on the City’s website at www.cityofkerman.net in pdf format, which should be compatible with the screen readers that are commonly used by those who are visually impaired. • For individuals with mobility impairments: Upon request, accommodations can include the following:
ADA accessible facilities, including ramps and elevators (if needed), to access Council chambers or other locations where public meetings are being held;
• Closed circuit broadcast/Zoom/Teams/telephone access. 227
Section 7, Item F.
Process for Other Accommodations
Individuals who are deaf or hard of hearing, who are blind or have low vision, have mobility impairments, or have any other disability, may also request accommodations other than those readily available using the process outlined below. Accommodations should be requested as early as possible as additional time may be required in order to provide the requested accommodation. Note that an accommodation will be considered to be unreasonable and will not be provided if it imposes undue financial or administrative burdens on the City, or requires a fundamental alteration in the nature of a program. If a particular accommodation as unreasonable, the City will offer an alternative accommodation that is reasonable.
Process to request an additional accommodation: A request for an accommodation other than those listed above may be made as follows:
1. Make the request for the accommodation as soon as you can, preferably before the meeting you wish to attend, or at the meeting itself if necessary. The sooner the request is made, the more likely it is that the City can provide the additional accommodation or an alternative. You can make this request yourself, or someone can make it on your behalf with your permission.
2. Make the request orally or in writing, and submit it to the City Clerk so as to avoid delay in reviewing and processing the request. Requests can be made at either the following email address or mailing address:
City Clerk: Marci Reyes, (559) 846-9380 or by e-mail to: [email protected] Mailing Address: City of Kerman, Attn: City Clerk
850 S. Madera Ave.
Kerman, CA 93630
3. The request for an accommodation must provide the following information:
(a) Identify the proposed accommodation. Tell us the type of accommodation you are seeking, and how the accommodation will allow you to access and participate in the meeting. The specific impairment does not need to be disclosed. Instead, a general statement of explanation of the type of need will suffice. A letter from a physician that the requested accommodation is required for you to access and participate in the meeting can also be submitted, but is not required. (b) Contact information. Provide current contact information so we can respond in a timely manner. This can be a mailing address, an email address, or telephone number, for example. Note that if only a mailing address is provided, you need to make the request early enough that a mailed response can be timely provided.
(c) Identify the meeting where the additional accommodation is requested. Specify the specific meeting(s) where the accommodation is requested.
Procedures for City Staff: Once City staff have received a request for an additional accommodation, the following procedures will apply:
1. Any City staff member who receives, or believes they may have received; an accommodation request will promptly relay the request and the requestor’s contact information to the City Clerk and City Manager. 228
Section 7, Item F.
2. The City Attorney may be requested to assist in the review of requests, and assist staff in providing a response to the requestor as soon as practicable.
3. All responses to written reasonable requests for additional accommodation shall be provided in writing, if the request was made sufficiently in advance such that a written response can be transmitted in a timely manner prior to the start of the specific meeting. Otherwise, City staff will provide an oral response if the requestor has provided sufficient contact information. Responses will identify whether the accommodation is granted or granted in the alternative, and will provide any instructions necessary for the accommodation to be accessed. If an additional accommodation request is denied, the response will identify the grounds for denial.
City staff will document requests and responses provided orally.
4. Any doubt regarding whether a request is reasonable and feasible should be resolved in favor of accommodations. Staff will make reasonable efforts to communicate with requestors to obtain clarifications or to discuss whether alternative accommodations will be viable.
The City of Kerman will continue to identify and implement state of the art equipment and services to provide required accommodations.
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Section 7, Item F.
CITY CLERKS DEPARTMENT 850 S. Madera Avenue
Marci Reyes, City Clerk Kerman, CA 93630
Mayor – Maria Pacheco
Mayor Pro Tem – Bill Nijjer
Council Members
Jennifer Coleman Phone: (559) 846-9380
Ismael Herrera Fax: (559) 846-6199
Gary Yep [email protected]
“COMMUNITY COMES FIRST”
Kerman City Council
Reorganization
Committees, Commissions and Boards
Approved by minute order on ____________________.
Council of Fresno County Governments (COG):
Alternate:
Contact: Brenda Veenendaal
Maria Pacheco
Bill Nijjer
Fresno Co. Mosquito and Vector Control Board:
Alternate:
Julia Laciste - [email protected]
Meets 3rd Wed of each month, 2 pm
Jennifer Coleman
Vacant
Planning Commission:
Alternate:
Staff:
Meets 2nd Monday of each month 6 p.m.
Vacant
Bill Nijjer
Planning Director
Recreation Commission:
Alternate:
Staff:
Meets the 3rd Tuesday of each month 6 p.m.
Ismael Herrera
Jennifer Coleman
CS Director
Traffic Committee:
Chair:
Meets as needed
Vacant
Chief of Police
San Joaquin Valley Air Pollution Control District
Alternate:
Contact: Michele Franco [email protected]
Ad Hoc Committee - Meets as needed
Ismael Herrera
Gary Yep
Upper Kings Basin Water Authority:
Alternate:
Contact: Brian Trevarrow [email protected]
Meets quarterly, third Wednesday of the month at 9:30 a.m.
Bill Nijjer
Gary Yep
Ground Water Sustainability Agency
Alternate/Technical Attendee:
Alternate/Technical attends
(no voting or board member needed at this time)
Jerry Jones
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Section 7, Item G.