Town Council Agenda
Wednesday, October 15, 2025, 3:00 p.m.
437 Old Mammoth Road, Suite Z, Mammoth Lakes
Members of the Town Council:
Mayor Chris Bubser, Mayor Pro Tem Amanda Rice, Councilmember Bill Sauser, Councilmember Brent Truax, Councilmember John Wentworth NOTE: In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the Town Clerk at (760) 965-3602. Notification 48 hours prior to the meeting will enable the Town to make reasonable arrangements to ensure accessibility to this meeting. (28 CFR 13.102-35.104 ADA Title II)
NOTE: Materials related to an item on this agenda submitted after distribution of the agenda packet are available for public inspection in the Town Offices located at 437 Old Mammoth Road, Suite 230 during normal business hours. Such documents are also available on the Town of Mammoth Lakes website at www.townofmammothlakes.ca.gov subject to staff’s ability to post the documents before the meeting.
NOTE: You may attend the Town Council meetings in person or watch them on the Town of Mammoth Lakes' website at www.townofmammothlakes.ca.gov , on the local government cable channel 18, or via Zoom. Public comments can be submitted to the Town Clerk at [email protected]. before and during the meeting, or may be made in person or via Zoom.
NOTE: All comments will be limited to a speaking time of five minutes.
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1. RIBBON CUTTING CEREMONY
1.1 At 3:00 p.m. members of the Town Council will participate in a ribbon cutting ceremony at Mammoth Creek Park, 686 Old Mammoth Road.
2. CALL TO ORDER AND ROLL CALL
The regular meeting will start at 4:00 p.m.
3. PLEDGE OF ALLEGIANCE
4. PUBLIC COMMENTS
The Public Comment portion of the agenda provides the public with an opportunity to address the Town Council on matters not otherwise listed on the agenda. Under California law the Town Council is prohibited from generally discussing or taking action on items not included in the agenda; however, the Town Council may briefly respond to comments or questions from members of the public. Therefore, the Town Council will listen to all public comment, but will not generally discuss the matter or take action on it. Requests for service from the Town may also be made at the Town offices during regular business hours.
Members of the public desiring to speak on a matter appearing on the agenda should ask the Mayor for the opportunity to be heard when the item comes up for Council consideration.
5. ADDITIONS TO THE AGENDA
Opportunity to add urgency items pursuant to Government Code Section 54954.2(b)2, if necessary.
6. TOWN COUNCIL PRESENTATIONS
6.1 Recognition of Assistant to the Town Manager Pam Kobylarz for twenty years of service to the Town of Mammoth Lakes.
7. INTRODUCTIONS
7.1 Introduce new Revenue Specialist Carlotta Leina'ala Kailiawa.
7.2 Introduce new Parks/PW Hybrid Worker Christopher Russell.
8. PUBLIC PRESENTATIONS
8.1 Proclamation declaring October, 2025 as Domestic Violence Prevention Month.
9. REPORTS FROM COMMISSIONS AND/OR DEPARTMENTS (AS NEEDED)
9.1 October 2025 Public Works Engineering CIP Update.
10. STAFF PRESENTATIONS
10.1 Certified Properties Update.
10.2 Discuss the $7.2M funding request for Kingfisher 2 at The Parcel (Phase 2.2).
11. CONSENT AGENDA
11.1 Approve the minutes of the regular meeting of September 17, 2025.
11.2 Accept the Project Closeout Report for Chaparral Road Extension.
11.3 Accept the Project Closeout Report for the 2025 Slurry and Fog Seal Project.
11.4 Approve signing of Audit engagement letters with Price Paige & Company for preparation of the Town of Mammoth Lakes Financial Statements and audit for Fiscal Year 2024-25.
11.5 Approve and adopt the Resolution establishing conditions of employment and benefits for limited-term employees and repeal Resolution No. 23-79.
11.6 Approve and adopt the Resolution establishing compensation schedules for limitedterm employees effective October 27, 2025 and October 26, 2026, and repeal Resolution No. 23-78.
11.7 Update and approval to continue emergency installation of aboveground waste oil tank at 299 Commerce Drive.
11.8 Accept Check Register 9/11/25 in the amount of $783,013.12. Accept Check Register 9/17/25 in the amount of $2,227,648.73. Accept Check Register 9/18/25 in the amount of $836,744.61. Accept Check Register 9/25/25 in the amount of $1,839,504.60.
Accept Check Register 10/1/25 in the amount of $2,891,153.94. Accept Check Register 10/2/25 in the amount of $931,719.66.
12. PUBLIC HEARINGS
Public Hearing Procedure.
The Mayor will open the public hearing and then: Statement and presentation by staff.
Statement and presentation by property owner or appellant. Questions from the Town Council. Call for testimony. Rebuttal to previous testimony by property owner or appellant.
Close the public hearing, terminating public testimony. The Town Council will deliberate the matter and arrive at a decision.
12.1 Approval of the issuance of revenue bonds by the Golden State Connect Authority to finance the construction of a high-speed fiber-optic network in certain areas of the Town.
13. COUNCILMEMBER REPORTS
Informational reports from Councilmember representatives on committees, commissions, and organizations; general reports on Councilmember activities.
14. ADJOURNMENT
The Town Council will adjourn to a regular meeting to be held on Wednesday, November 5, 2025 at 4:00 p.m.
A PROCLAMATION OF THE TOWN COUNCIL OF THE
TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA,
PROCLAIMING OCTOBER AS
DOMESTIC VIOLENCE AWARENESS MONTH
WHEREAS, although progress has been made toward breaking the cycle of domestic violence and supporting victims and their families of the Town of Mammoth Lakes, much work remains to be done; and
WHEREAS, Wild Iris has served over 1,000 survivors of domestic violence and sexual assault over the last year, and advocates, law enforcement officials, health care providers, court systems, tribal organizations, and others are an integral part of the effort to end domestic violence in the Eastern Sierra and must be recognized and applauded for their work; and WHEREAS, victims of domestic violence embody incredible strength and resilience and there is a need to increase public awareness and understanding of domestic violence and the needs of survivors; and WHEREAS, understanding the Covid-19 pandemic has contributed to unprecedented levels of domestic violence locally, as one in four women and one in seven men will experience domestic violence in their lifetime; and
WHEREAS, children exposed to domestic violence can experience long-term consequences including difficulty at school, substance abuse, and serious physical and mental health problems as adults; and
WHEREAS, domestic violence has a significant economic impact on women and throughout the country an estimated eight million days of paid work are lost as a result of intimate partner violence, costing over $8 billion in expenses annually through a combination of higher medical costs and lost productivity; and
WHEREAS, among families, domestic violence is the third leading cause of homelessness; and WHEREAS, the Legislature recognizes the vital role that all Californians play in preventing and one day ending domestic violence; and
NOW, THEREFORE, BE IT RESOLVED that in recognition of the important work done by Wild Iris and all victims’ service providers, the Town Council of the Town of Mammoth Lakes hereby proclaims that the month of October, 2025 is Domestic Violence Awareness Month in the Town of Mammoth Lakes and encourages all residents to observe Domestic Violence Awareness Month.
PROCLAIMED this 15th day of October, 2025.
_________________________________
ATTEST: CHRIS BUBSER, Mayor
____________________________
JAMIE GRAY, Town Clerk
1 TOWN COUNCIL STAFF REPORT
Title: October 2025 Public Works Engineering CIP Update.
Meeting Date: October 15, 2025
Prepared by: Amy Callanan, PE, Engineering Manager
RECOMMENDATION:
Accept the October 2025 Public Works Engineering CIP Update. *** Text shown in bold has changed from the previous update *** Project Notes Budget
Town Civic Center The parking lot was paved at the end of September. Metal framed walls and metal roof are under construction, with the goal of being substantially closed in and waterproofed by the end of October. Mechanical, electrical, plumbing and fire systems continue to be installed.
$33M
Mammoth Creek Park West
(CRC)
The climbing boulder and both shade structures are complete. The main remaining piece of work is the decorative railing between the CRC patio and playground, which staff expect to develop this fall or winter (see separate item below).
$500K
McCoy Arts & Cultural
Center (MACC)
Construction has begun, with the majority of concrete foundations having been poured on October 2. Installation of site utilities is also underway. The contractor hopes to pour concrete slab and begin installation of perimeter concrete masonry block later this fall. Further work throughout the fall and winter will be contingent on weather conditions.
$17M
2025 Road & MUP
Rehabilitation
All roads and MUPs have been paved, and the project is substantially complete.
$3M
2025 Misc Concrete and
Facility Work
The concrete foundations for the shade structures and climbing boulder at Mammoth Creek Park are complete. Reconstruction of portions of curb and gutter along Meridian is substantially complete. Asphalt at the Shady Rest skate park has been removed and is expected to be replaced with concrete the week of October 13. Removal and replacement of damaged sidewalk panels, as well as replacement of the retaining wall at Sierra Park Rd and Meridian Blvd will follow the skate park work.
$586K
Airport Tee-Hangar Taxilane
Rehabilitation
Design is currently on hold while the team works through environmental concerns.
$229K (design)
2 Airport Multipurpose
Building Phase 1 – A3
Taxiway & Site Work
The project was recently awarded to Meyers Earthwork. The Town received three FFY 2025 FAA grants total $2.55 million. This project serves to eliminate the need for hangar users to drive on the Taxiway per the FAA’s safety standards, while preparing for construction of the Multipurpose building.
$2.69M
Airport Multipurpose
Building (ARFF and SRE)
Phase 2
The new project design has been submitted for building permit review.
Staff plans to submit a competitive discretionary grant request to the FAA for FFY 26, and the design team is currently working on a detailed cost analysis.
~$7.35M
Main Street MUP Survey and design work is in progress, and should be completed this year, however construction funds or schedule have not yet been identified. ~$200K (design)
Shady Rest Restroom Design should be completed this year, with the intent of going out to bid in early 2026 for construction next summer.
~$200K (design)
Minaret/Meridian
Roundabout
Survey and design work is in progress, and should be completed this year, however construction funds or schedule have not yet been identified. $392K (design)
The Parcel Phase 3
(homeownership)
Infrastructure design is in progress. The details of starting work on site and development of housing are being determined.
$62K (design)
Mountain Blvd Crosswalk
HSIP Project
The Town was awarded $350K of grant funding to provide a pedestrian activated crosswalk at the intersection of Main St/SR 203 and Mountain Blvd.
Additional funds need to be identified in order to construct the project in the future, likely in coordination with the S Main MUP project. $350k+
Parks & Trails Signage Staff are working on a bid package for 4 new monument signs to be located at the Parcel, CRC/Mammoth Creek Park, Dog Park, and Shady Rest. We expect to go out to bid later this summer.
~$100K
CRC Patio Railing Staff are working on a request for proposals (RFP) for design and construction of a decorative railing at the patio between the CRC and Mammoth Creek Park playground. We expect to release the RFP in the next month. Construction schedule is TBD.
~$65K
Childcare TI (Interior Fitout)Design is in progress for the fit-out of the interior of the recently constructed Childcare Center core and shell located at 100 College Parkway. The details of facility operation and management remain in progress.
$195K (design)
1 TOWN COUNCIL STAFF REPORT
Title: Certified Properties Update.
Meeting Date: October 15, 2025
Prepared by: Megan Chapman, Finance Director
Ben Manning, Revenue Accountant
RECOMMENDATION:
Receive update on Certified Property program.
BACKGROUND:
The Certified Property program was originally brought to Town Council for direction as part of a new model for short-term rental authorization certificates in October 2023. The purpose of the Certified Property program managing rentals and collecting Transient Occupancy Tax is to:
• Create a better connection to property owners
• Facilitate and improve relationships with property owners • Improve data for short term rental analysis
• Upgrade Municipal Code for enforcement
• Include technological advancements to address the changing short-term rental landscape
• Obtain data for statistical analysis and reporting
The Certified Property program includes the following attributes:
All short-term rental properties require inspections every four years, to ensure safety and compliance
Properties must remain in good standing
Property owners are required to pay an annual fee
Property owners must maintain a verified emergency contact and cleaning contact Violations of the Municipal Code may result in revocation of rental authorization certificate
Authorization certificate number must be displayed in all marketing ads Monthly Tax returns include gross receipts in addition to statical data for available rental nights, nights rented, and owner-occupied nights ANALYSIS:
The implementation of the Certified Property Program has improved visibility within the short-term rental market. The Program creates a relationship with the owner as well as provides more accountability for knowledge of rules and regulations governing their rental program business. The Certified Properties Program continues to focus on ensuring short
2 term rental operators/owners are held accountable for their operations. This includes compliance with Town regulations, quality of life ordinance, and remittance while leveling the playing field for all short-term rental businesses.
Town staff have been working on a QuickBase application to collect data on the short-term rental market. In April of 2024 we embarked on a new application to create a new payment portal for Transient Occupancy Tax. After development of a revenue portal product, the portal opened up to a select group of trial users in May. Shortly following, the new application was launched in June for use for all operators. This application allows operators to submit their monthly payments online via a portal providing the Town with location information on the individual property. The new system also allows for the collection of quantity of rentals for specific locations.
There are currently 3,650 certified properties in the Town of Mammoth Lakes that run short term rental programs with 1,384 operators. Of the 1,384 operators, 20 are still using paper returns. Of the 3,650 certified properties, 2,979 now are identified properties actively renting their units with 11,456 listings.
We are now able to collect information on nightly rentals by individual location and can then compare this data to our data mining software Rentalscape that combs nightly rental advertisements. Although we have only been collecting data for a few months we will continue to collect short-term rental information for statistical analysis of volume and location to provide data for policy decisions in the future.
The image below shows the short-term rental volume for a single condo complex, by a single operator, prior to the Certified Property program application launch.
3 The below image shows the data collection after the launch of the certified properties application. The new application will supply location of nightly rental and vacancy statistics to better help make policy decisions.
The Town of Mammoth Lakes is a destination resort that thrives on visitation. Transient Occupancy Tax is approximately 60% of the Town’s annual operating budget generated by the Certified Property program. The launch of the Certified Property application is a vital part of the Certified Property program.
4 The table below shows baseline Transient Occupancy Tax over the last 10 years.
Prior to 2014, total Transient Occupancy Tax revenue was relatively flat, around $10 million annually, ranging from $9.6 million in 2006 to $11.7 million in 2013. Since 2014 we have seen consistent growth outside the COVID outlier years.
5 The graph below shows monthly trends over the last 4 years.
We continue to see lows during the shoulder seasons of September through November as well as May and June. As shown above, the four-year average for baseline Transient Occupancy Tax for September through November as well as May and June are just above $1 million.
6 The table below shows baseline Transient Occupancy Tax by month for last Fiscal year, July 1, 2024, through June 30, 2025.
The business model for the short-term rental market continues to thrive. Both August of 2024 and March of 2025 were historical highs for short term rental revenue. This August 2025 we again broke last year’s record. As the Town continues to grow sustainably, we continue to collect information to understand our community and to make better informed policy decisions.
Certified Property
Update
October 2023, moved forward with
Certified Property Program
Purpose of Certified Property Program:
• Better connection to property owner
• Better data for short term rental analysis
• Upgraded municipal code enforcement
• Technological advancements have changes the STR landscape • Data for Statistical analysis and reporting
Certified Property Program
key components
• Empower property owner in the short-term rental process • Properties must remain in good standing
• Require inspections every 4 years
• Property owners pay an annual fee
• Verified Emergency Contact and cleaning service
• Certificate number displayed in all marketing ads
• Monthly tax returns include gross receipts and location data • Utilize system to grow program
Certified Property
Application launch
• April of 2024 embarked on a new application to create a new payment portal for Transient Occupancy Tax
• May of 2025 opened to a select group of trial users
• June of 2025 launched the new application for use for all operators
Certified Property overview
• 3,540 Certified Properties in Mammoth
Lakes
• 1,384 Certified Properties operators
• Of the 1,384 Operators, 20 are using paper
returns
• 2,979 identified Properties actively
advertising with 11,456 active listings
Moving forward the Certified
Property Program will
provide:
• Location data of nightly rental
• Vacancy statistics
• Data for policy decisions
Before - Operator rentals Now - Rental volume by location Short-term rental heat
map
Importance of the application
- Town of Mammoth Lakes is a destination
resort that thrives on visitation
- TOT is approximately 60% of the Town’s
operating budget
- Investing revenues to enhance infrastructure
for community and visitors
- Increase in visitor satisfaction and return
- Increase quality of life for community
Transient Occupancy Tax Baseline annual trend – 10 year
Transient Occupancy Tax Baseline monthly trends – 4 year
Transient Occupancy Tax Baseline FY 2024-25
• Business model thriving &
changing
• Understanding of our community
• Commitment to Sustainability
• Continue to gain statistical data for
policy in the future
Questions & Comments
1 TOWN COUNCIL STAFF REPORT
Title: Discuss the $7.2M funding request for Kingfisher 2 at The Parcel (Phase
2.2)
Meeting Date: October 15, 2025
Prepared by: Nolan Bobroff, Community & Economic Development Director Rob Patterson, Town Manager
RECOMMENDATION:
This is an informational item only. If desired, Town Council can direct staff to bring back a policy item at a future meeting to consider committing additional funding to the project.
BACKGROUND:
The Town has been working with Pacific West Companies (PWC) on the development of the second phase of the Kingfisher project consisting of 72 units. The 72 units will be rental units available to households earning between 30%-80% of the Mono County area median income (AMI), which are the same target demographics for the Sawyer (Parcel Ph 1, 81 units, Completed in summer 2024) and the Kingfisher 1 (Parcel Ph 2.1, 76 units, Under Construction).1 PWC has submitted for State funding for the project on five separate occasions, but has not been successful in securing funding for a variety of reasons including the high cost of construction in Mammoth Lakes, the operational complexity of managing apartments in a rural resort environment, and the difficulty of competing against other statewide projects that have more favorable conditions. In the hopes of making future applications more competitive, PWC has reached out to the Town and has requested an additional $7.2M in gap funding (see Attachment 1 – Funding Request Letter). This request is in addition to the $9.5M that has previously been provided/committed to the Kingfisher project. A summary of funding previously provided or committed by the Town, along with the additional funding request for the Kingfisher project are outlined below. Funding is provided to PWC as a loan with a loan period of 55 years at 3% simple interest with payments based on residual receipts from the project.
Kingfisher 1 (76 units) Kingfisher 2 (72 units)
- Land Loan: $610,000 - Land Loan: $580,000
- DIF Loan: $262,788 - DIF Loan: $230,551
- Cash Loan: $7,816,737
SUB-TOTAL: $8,689,525 ($114,336/unit) SUB-TOTAL: $810,551 ($11,258/unit) TOTAL: $9,500,076 ($64,190/unit for 148 units)
w/ the Additional $7.2M in Funding
TOTAL: $16,700,076 ($112,838/unit for 148 units)
1 For a household size of 2, 30% AMI is $24,550, 50% AMI is $40,850, and 80% AMI is $65,400.
2 ANALYSIS:
To better understand the circumstances around the funding request, the Town requested additional information from PWC regarding the following topics:
(a) Why has the financial ask substantially increased since May 2022? (b) What is the timeline for when PWC would need the additional funds should they be committed?
(c) What are the future financial expectations of the Town with regards to the buildout of the Parcel? PWC’s responses to those questions are outlined in Attachment 2 – PWC Response Memo, dated 10/9/2025.
The purpose of this agenda item is to allow for Town Council, staff, and representatives from PWC to discuss the funding request and the Parcel development as a whole.
FINANCIAL CONSIDERATIONS:
If the Town Council elects to provide the additional $7.2M in funding, the potential timeline for providing the funding is below. Additional information on the timeline is included in Attachment 2.
Attachments:
A. Pacific Companies Request for Financial Assistance Letter, dated June 10, 2025 B. PWC Response Memo, dated October 9, 2025
June 10, 2025
Rob Patterson, Town Manager
Town of Mammoth Lakes
437 Old Mammoth Road, Suite 230
Mammoth Lakes, CA 93546
Re: Request for Financial Assistance, Kingfisher 2 at The Parcel, Mammoth Lakes Dear Rob,
On behalf of my team, we respectfully request that the Town of Mammoth Lakes continue its support for the development of multi-family housing at The Parcel by making a preliminary loan commitment of $7,200,000 for the second phase of the Kingfisher project (72 units). This request is in addition to the value of the land and the permanent deferral of impact fees, which together are critical to enabling housing for Mammoth Lakes' workforce.
As you are aware, our team has diligently submitted five applications for Low-Income Housing Tax Credits (LIHTC) for this phase. Despite strong efforts, the project has not yet been successful in securing funding. The challenges we face are largely due to the exceptionally high cost of construction, the operational complexity of managing apartments in a rural resort environment, and the difficulty of competing against other statewide projects that benefit from more favorable conditions.
We respectfully request that the Town structure this commitment with the same terms as current agreements for The Sawyer and Kingfisher Phase I: a 55-year loan at a below-market interest rate (3%), with annual payments based on residual receipts.
Over the past year, The Pacific Companies has worked closely with Town staff to fully understand the factors that contributed to The Sawyer’s budget overruns. Many of these—such as record snowfall, substantial off-site improvements, and the cost of shared infrastructure for a multi-phase project— were beyond our control and also impacted the Town’s public projects. Other issues were hard lessons learned on our part, certainly at our expense.
We remain committed to fulfilling our responsibilities at The Parcel regarding rental housing opportunities and understand the homeownership phase will likely be completed by others. We understand the Town's high expectations and share your vision for bringing quality, affordable housing to Mammoth Lakes. That said, it is important to be transparent that meaningful local support—like the proposed funding—will be essential to making this phase viable and competitive for state funding in the coming years.
We deeply appreciate your continued partnership and consideration of this request. We look forward to working with you to realize the full potential of The Parcel.
Sincerely,
Caleb Roope,
President & CEO
To: Nolan Bobroff, Community & Economic Development Director From: Shellan Rodriguez, The Parcel, Project Manager
CC: Caleb Roope, Haislip Hayes, Rob Patterson
Date: October 9, 2025
RE: Follow up regarding request for financial support for Kingfisher 2, affordable housing at The Parcel.
The purpose of this memo is to respond to the September 30, 2025, email requesƟng addiƟonal informaƟon regarding Pacific West CommuniƟes’ (PWC) June 10, 2025, request for addiƟonal funding for Kingfisher 2, aka Phase 2.1.
As you are aware, and since our original request, the project has received a preliminary scoring leƩer from CDLAC. Typically, a sign the project will receive an allocaƟon of federal tax credits, state tax credits and bonds, totaling approximately $42.2 million in equity and debt. To accept such an award, the project requires approximately $7.2 million in addiƟonal funding to be economically feasible.
Responses to your quesƟons are below.
(1) Why has the financial ask substanƟally increased since May 2022? Response: Many things have changed since 2022 which affect the feasibility of Kingfisher 2.
Although there are a variety of reasons additional funds are needed, the primary factors are added costs related to increased interest rates and construction costs. These are described in the chart below. Additionally, the decrease in tax credit pricing creates less equity and increases project gap.
1. Interest rates have increased at least 1% since 2022, increasing the cost of financing by approximately $1.6 million (item 2 below).
2. ConstrucƟon costs, including insurance, conƟnue to increase due to many factors such as market uncertainty and labor/ wage concerns. The difference in construcƟon costs and insurance increases Kingfisher 2 costs by approximately $6 million (item 1 and 3 below).
Per Unit 2022 2025 Per Unit Gap Created Total Project Gap Created 1 Construction Costs $499,585 $567,178 $(67,593) $(4,866,696) 2 Financing Costs
(interest rates + fees) $26,961 $49,364 $(22,403) $(1,613,016) 3 Soft costs (insurance,
contingency) $136,737 $153,858 $(17,121) $(1,232,712)
Total Gap / Unit $(107,117) $(7,712,424)
2 Tax credit equity pricing has decreased by a few cents on the dollar, creating a roughly $2 million gap in sources of funds. The decrease in tax credit pricing is expected to continue into 2026, with an increase in overall supply of federal tax credits.
Notably, California state tax credits will decrease significantly in 2026, thus they are no longer a dependable source of funds in coming years.
Also, The Sawyer (first phase of The Parcel) was not complete when the Kingfisher(s) budget was iniƟally created. In 2022, TPC did not have the advantage of comparing actual mulƟfamily costs from the Sawyer to the future Kingfisher project. With The Sawyer’s compleƟon, TPC has beƩer data for Kingfisher 2. The Sawyer was approximately $8,000,000 over budget. Therefore, nearly all the developer’s fee is deferred, the contractor, Pacific West Builders, put about $5.7 million into the project – 100% of the contractor overhead, profit, and conƟngency. (2) What is the Ɵmeline for when PWC would need the addiƟonal funds should they be commiƩed?
Response: Our proposed timeline is illustrated below.
Date Estimated Milestone Amount Additional Information
November 2025
Recommendation of award
of $42.2 million in tax credit
financing and bond
proceeds
$0
Commitment from Town
Council to leverage $42.2
million in tax credits and
bonds.
May 2026 Land/ construction closing $810,551 Land and Fees, 10% of total.
May 2027 Grading Complete $2,160,000 27% of total.
May 2028 Construction Complete $2,880,000 36% of total.
December 2028 Permanent Loan Conversion $2,160,000 27% of total TOTAL $ 8,010,551
TOTAL PER UNIT $111,258
We understand the Town of Mammoth Lakes, nor any of our public partners, have unlimited resources for housing. Our request is based on project economics, and is less than what the Town has contributed to bring affordable and workforce units to the Town of Mammoth Lakes elsewhere.
With this in mind, we hope we can work together to leverage approximately $42.2 million in estimated tax credit equity and tax-exempt bond proceeds that the project is likely to receive in November from TCAC and CDLAC. We are requesting a commitment of funds as soon as possible and before the state agency awards which are scheduled to be made on November 19, 2025.
3 (3) Provide clarity on what the future financial expectaƟons of the Town might be with regards to the build-out of the Parcel.
Given current market conditions, tax credit apartments serving households earning at or below 80% AMI require just over $110,000 per door of local funds to be financially feasible in addition to state and federal tax credits. We do not have a crystal ball and cannot commit today to what the real estate and LIHTC market will look like in the future, especially with the uncertainty in the marketplace. We do know there will be less state tax credits next year. We know future phases of the Parcel have yet to be entitled so final unit counts, and design are unknown. There has been comments from staff about increasing density on future phases of the Parcel and within the Master Plan, which will affect overall economics, but it has not been introduced in detail, therefore it has not been analyzed.
Based on our December 2024 request, TOML subsidy for 36-unit homeownership units at The Parcel ranged from $75,000 to $189,000 per door. This was aimed at buyers earning between 150% and 200% AMI. This request did not include substantial infrastructure or land and has not progressed.
We hope the additional information contained in this memo adequately addresses your questions. Please let us know as soon as possible if you have any questions or need further details and we look forward to presenting this to you and the Town Council later this month.
Town Council of Mammoth Lakes
Minutes of Regular Meeting
September 17, 2025, 4:00 p.m.
437 Old Mammoth Road, Suite Z, Mammoth Lakes
Members Present: Mayor Chris Bubser, Mayor Pro Tem Amanda Rice, Councilmember Bill Sauser, Councilmember Brent Truax,
Councilmember John Wentworth
_____________________________________________________________________
1. CALL TO ORDER AND ROLL CALL
Councilmember Truax attended the meeting remotely from 158 Buckwheat Street Ferrisburg, Vt 05456.
The Mayor called the meeting to order at 4:02 p.m. in the Council Chamber, 437 Old Mammoth Road, Suite Z, Mammoth Lakes.
2. PLEDGE OF ALLEGIANCE
Mayor Pro Tem Rice led the flag salute.
3. PUBLIC COMMENTS
Betsy Truax, Mammoth Lakes Tourism (MLT) Vice President of Community Engagement, gave an update regarding current MLT activities.
4. ADDITIONS TO THE AGENDA
There were no additions to the agenda.
Town Council Minutes
September 17, 2025
5. INTRODUCTIONS
5.1 Introduce new Building Inspector/Plans Examiner Jerry "Joseph" Risenhoover.
Community and Economic Development Director Nolan Bobroff introduced Mr. Risenhoover to the Council and the community.
6. TOWN COUNCIL PRESENTATIONS
6.1 Recognize promotion of Code Compliance Officer Ryan Tanaka to Police Services Technician.
Sergeant Jason Heilman announced Mr. Tanaka's promotion.
Councilmember Wentworth joined the meeting at 4:08 p.m.
7. REPORTS FROM COMMISSIONS AND/OR DEPARTMENTS (AS NEEDED) Office of Outdoor Recreation Manager Lawson Reif gave an update regarding current outdoor recreation activities. There was discussion among members of Council and staff.
Parks and Recreation Director Stuart Brown gave an update regarding current parks and recreation activities. There was discussion among members of Council and staff.
8. CONSENT AGENDA
Moved by Mayor Pro Tem Amanda Rice
Seconded by Councilmember Bill Sauser
Approve the Consent Agenda.
For (5): Mayor Chris Bubser, Mayor Pro Tem Amanda Rice, Councilmember Bill Sauser, Councilmember Brent Truax, and Councilmember John Wentworth Carried (5 to 0)
8.1 Approve the minutes of the regular meeting of September 3, 2025.
8.2 Accept the Project Closeout Report for Whitmore Pool Roof Replacement.
8.3 Update and Approval to Continue Emergency Installation of Aboveground Waste Oil Tank at 299 Commerce Drive.
Town Council Minutes
September 17, 2025
8.4 Accept Check Register 9/28/25 in the amount of $3,427,673.11.
Accept Check Register 9/4/25 in the amount of $961,564.78.
9. POLICY MATTERS
9.1 Accept the 2024 Community Indicators Report and consider a pause on the compilation of future Community Indicator Reports.
Community and Economic Development Director Nolan Bobroff outlined the information in the staff report. There was discussion among members of Council and staff.
Moved by Mayor Pro Tem Amanda Rice
Seconded by Councilmember John Wentworth
Accept the 2024 Community Indicators Report.
For (5): Mayor Chris Bubser, Mayor Pro Tem Amanda Rice, Councilmember Bill Sauser, Councilmember Brent Truax, and Councilmember John Wentworth
Carried (5 to 0)
Moved by Councilmember Bill Sauser
Seconded by Mayor Pro Tem Amanda Rice
Approve a one-year pause on the compilation of the Community Indicators Report.
For (5): Mayor Chris Bubser, Mayor Pro Tem Amanda Rice, Councilmember Bill Sauser, Councilmember Brent Truax, and Councilmember John Wentworth
Carried (5 to 0)
9.2 Authorize the Town Manager to execute a contract with SyTech Solutions for records archiving services.
Community and Economic Development Director Nolan Bobroff outlined the information in the staff report. There was discussion among members of Council and staff.
Moved by Councilmember Bill Sauser
Seconded by Councilmember John Wentworth
Town Council Minutes
September 17, 2025
Authorize the Town Manager to execute a contract with SyTech Solutions for records archiving and make the necessary budget adjustments with a not to exceed amount of $180,000.
For (5): Mayor Chris Bubser, Mayor Pro Tem Amanda Rice, Councilmember Bill Sauser, Councilmember Brent Truax, and Councilmember John Wentworth
Carried (5 to 0)
10. COUNCILMEMBER REPORTS
Councilmember Wentworth attended the California Wildfire Task Force meeting held in Redlands, the Eastern Sierra Sustainable Recreation Partnership (ESRRP) meeting, and Sierra Jobs First events.
Mayor Pro Tem Rice attended the Eastern Sierra Community Housing Board meeting. She reported that members of the public had asked her questions regarding the Town's safety study.
Councilmember Sauser attended the Local Transportation Commission (LTC) meeting. He thanked members of the community for their support of school sports during the Husky Fest fundraiser.
Councilmember Truax attended the LTC meeting and the Mammoth Lakes Recreation (MLR) Board meeting.
Mayor Bubser met with the leadership of Eastern Sierra Community Housing and attended the Eastern Sierra Stewardship Conference.
11. ADJOURNMENT
The Council adjourned the meeting at 5:21 p.m.
Jamie Gray, Town Clerk
1 TOWN COUNCIL STAFF REPORT
Title: Accept the Project Closeout Report for Chaparral Road Extension.
Meeting Date: October 15, 2025
Prepared by: Pamela Smitheman, Assistant Engineer
Amy Callanan, PE, Engineering Manager
RECOMMENDATION:
Staff recommend Town Council:
Accept the project closeout report for the Chaparral Road Extension Project.
BACKGROUND:
Following Town Council adoption of The Parcel Master Plan, the Town secured an agreement with Pacific West Communities to develop Phase 1 of The Parcel. The extension of Chaparral Road was identified as being Phase 2 of public infrastructure work at the Parcel, utilizing SB1 funds committed from Mono County’s SB1 funding allocation. This source of funding required the Town to bid this project separately from the construction of the Phase 1 public infrastructure.
On June 3, 2022 the Town advertised the Chaparral Road Extension project, which included the connection of Chaparral Road to the extension of Tavern Road within the Parcel project. This included a sidewalk on the southern roadside, a multi-use path on the northern roadside, bus turnouts, storm drain, water, sewer, joint trench utilities and landscaping with bioswales. The goal of the project was to provide better mobility and bus routes through the Parcel. It also prepared the overall site for future phases by providing critical utilities. Work on site began in fall of 2022 and was concluded in early 2025.
2 LOCATION:
FINANCIAL CONSIDERATIONS:
The construction contract base bid was awarded on July 6, 2022 in the amount of $1,798,471.00 to Spiess Construction Co, Inc. During construction, site conditions and a need to create a cohesive connection to the Parcel Park brought on change orders in the amount of $108,480.00. Final utility and site work quantities amounted to an additional $16,930.00. The final construction contract cost amounted to $1,923,881.00. The only
3 other project expense was bid advertisement in the amount of $663.00, bringing total project cost to $1,924,544.00.
Project Expenses Cost
Construction Contract $1,923,881.00
Publications $663.00
Total Project Cost $1,924,544.00
The project was fully funded by the SB1 funds committed to the Town by Mono County in exchange for future STIP funding. At the time of award, SB1 funds were allocated for a total budget amount of $1,978,318 which included an additional 10% contingency beyond the bid amount. In addition, $15,790 was contributed by Great Western Recreation for Parcel Park work that was completed under the Chaparral project, bringing total project funding to $1,994,108.00. While construction costs exceeded the original base bid contract amount, final costs came in $53,774.00 under the original funding allocation.
Funding Source Amount
SB1 $1,978,318.00
Great Western Recreation $15,790.00
Total Funding $1,994,108.00
Total Project Cost $1,924,544.00
Unused SB1 Funds $69,564.00
The $69,564 of unused SB1 funds will remain available for other Town projects that are eligible for SB1 funding.
4 CONSTRUCTION PHOTOS:
5
6 POST-CONSTRUCTION PHOTOS:
7
1 TOWN COUNCIL STAFF REPORT
Title: Accept the Project Closeout Report for the 2025 Slurry and Fog Seal Project.
Meeting Date: October 15, 2025
Prepared by: Trace Calvin, Engineering Assistant
Amy Callanan, PE, Engineering Manager
RECOMMENDATION:
Staff recommend Town Council:
Accept the project closeout report for the 2025 Slurry and Fog Seal Project.
BACKGROUND:
The Public Works Department is responsible for the maintenance of public roads within the Town. There are a variety of methods to maintain roads that range from simple crack sealing to extensive repaving. The Public Works Department tracks the condition of roads through street maintenance software and in-person evaluations of asphalt conditions. This software recommends maintenance treatments based on budgeting scenarios and asphalt conditions. The Engineers use these recommendations as a basis for determining which roads should receive treatment and which types of treatment based on their condition.
The Town previously completed a significant slurry seal project on main arterial and collector roads in the Summer of 2024. The project was successful, and the treatment has performed well over the last year. The Town’s analysis in the winter of 2024/2025 recommended several additional roads for slurry seal treatment. Because slurry seals require specialized equipment and the Town is isolated, mobilization costs can be high.
Based on this, staff developed a strategy to create several large-scale projects to keep the treatments economical, dividing the Town’s publicly maintained roads into five (5) distinct neighborhoods and designating one of them for slurry sealing each year on a 5-year rotating basis. Also, in addition to the slurry seal treatment, staff recommended a fog seal treatment on roads five years old and newer.
The purpose of a slurry seal is to rejuvenate asphalt with bituminous material, provide a coating that protects cracks from water, and give the road a smoother, finished surface. A Type II seal uses aggregate as large as ¼” and provides enough thickness to hold up to the heavy snow removal machinery that Town roads see every winter. A fog seal uses the same oil used in slurry seal but without the aggregate. This treatment isn’t as robust as the slurry seal but does help to rejuvenate the newer roads and acts as preventative maintenance.
2 This year, staff selected all roads in the Knolls neighborhood as well as all other roads north of Main Street in between Minaret Rd/HWY 203 and Sawmill Cutoff for the slurry seal treatment. Staff selected all roads constructed within the last five years, except for Inyo St. and Chaparral extension, for the fog seal treatment. This type of preventive maintenance should extend the life of these roads by years and save significant reconstruction costs over the lifetime of the roads.
The construction contract also included striping and pavement markings on all the roads receiving slurry or fog seals, plus linear striping for all other Town roads. This is typical of such a contract, but one benefit of this scope was that it reduced the scope of work for the Public Works Road Crew this summer. The road crew stripes and marks all roads every summer due to the heavy wear and tear of snow removal operations. By allowing a contractor to stripe all the roads within the scope of this project, it created opportunity for the road crew to complete several other special projects. The contracted striping and markings were completed efficiently and cost effectively. One downside to combining the general striping and marking into the slurry and fog seal project was that the roads were not painted until much later in the summer than desired. In the future, staff recommends executing a separate maintenance contract for painting only, in anticipation of having this work completed earlier in the spring.
Although the project was bid with several alternates, only the base bid was awarded and completed. The alternate road segments will remain in consideration for future treatments.
PROJECT LOCATION:
3 FINANCIAL CONSIDERATIONS:
The engineer’s estimate for the project base bid was $600,000.00 and the Town received six (6) bids. At the Town Council meeting on May 21st, 2025, the contract was awarded to the low responsive bid from VSS International, Inc. for $559,120.00. During construction, some minor changes and actual quantities resulted in a final construction contract amount of $608,952.02. Other minor project expenses brought the total project cost to $609,983.65.
Project Expenses Amount
Construction Contract $ 608,952.02
Other Expenses $ 1,031.63
Total Project Cost $ 609,983.65
The project was fully funded at the time of award, from a variety of funding sources, in conjunction with the Town’s concurrent Road and MUP Rehab 2025 project and Miscellaneous Concrete and Facility Work project. The full original construction contract amount of $559,120.00 was allocated to the Slurry & Fog seal project, and a combined 3- project 10% contingency in the amount of $417,256.30 was made available for use across the three (3) projects.
While this project’s total cost exceeded the original estimate and base bid contract amount, final cost came in within the estimated 10% contingency that was allocated.
Original Construction Contract $559,120.00
Total Project Cost $ 609,983.65
3-project Contingency $ 417,256.30
Contingency Used $ 50,863.65
Contingency Still Available $ 366,392.65
The $366,392.65 of unused 3-project contingency will remain available for use by the other two Town projects.
4 CONSTRUCTION PHOTOS:
Application of the Fog Seal along Red Fir Road
5 Fresh Fog Seal on Majestic Pines Drive
6 Slurry Seal Being Placed at St. Moritz Road.
7 Fresh Slurry Coat (left) vs Existing Asphalt (middle) vs Set Slurry Coat (Right)
8 College Connector MUP with Fresh Striping and Pavement Markings after the Fog Seal Treatment
9 Paint over Slurry at the Parking Lot on North Frontage Road
10 Linear Striping Along Minaret Road
1 TOWN COUNCIL STAFF REPORT
Title: Approve signing of Audit engagement letters with Price Paige & Company for preparation of the Town of Mammoth Lakes Financial Statements and audit for Fiscal Year 2024-25.
Meeting Date: October 15, 2025
Prepared by: Megan Chapman, Finance Director
RECOMMENDATION:
Authorize the Town Manager to sign the Audit engagement letters with Price Paige & Company for preparation of the Town of Mammoth Lakes Financial Statements and audit for Fiscal Year 2024-25.
ANALYSIS:
The Finance staff is working through the annual year end closing process for all Town Financial transactions for July 1, 2024 – June 30, 2025. Price Paige & Company has prepared the Financial Statements and corresponding audit for the past three (3) years and has been engaged to complete the 2025 audit. The Town plans to continue with Price Paige & Company for the annual audit for five (5) years and then move forward with a selection process for a new auditor for the following five (5) years.
FINANCIAL CONSIDERATIONS:
The cost of the audit is included in the FY 2024-25 Budget at $75,000. The current engagement letters warrant a slight increase that will be brought back in November as part of Quarter 1 Budget review.
September 3, 2025
Honorable Mayor Chris Bubser
Megan Chapman, Finance Director
Town of Mammoth Lakes
437 Old Mammoth Rd., Suite 230
Mammoth Lakes, CA 93546
We are pleased to confirm our understanding of the services we are to provide for the Town of Mammoth Lakes, California (the Town) for the year ended June 30, 2025.
Audit Scope and Objectives
We will audit the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information, including the disclosures, which collectively comprise the basic financial statements, of the Town as of and for the year ended June 30, 2025. Accounting standards generally accepted in the United States of America (GAAP) provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the Town’s basic financial statements. Such 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. As part of our engagement, we will apply certain limited procedures to the Town’s RSI in accordance with auditing standards generally accepted in the United States of America (GAAS). These limited procedures will consist 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 will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient appropriate evidence to express an opinion or provide any assurance. The following RSI is required by GAAP and will be subjected to certain limited procedures, but will not be audited:
1) Management’s Discussion and Analysis.
2) Cost-Sharing Multiple-Employer Pension Plan Schedule of Proportionate Share of Net Pension Liability and Schedule of Contributions
3) Single-Employer Defined Benefit Pension Plan Schedule of Changes in Net Pension Liability and Related Ratios 4) Retiree Healthcare Plan Schedule of Changes in Net OPEB Liability and Related Ratios 5) Budgetary Comparison Schedules
We have also been engaged to report on supplementary information other than RSI that accompanies the Town’s financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with GAAS, and we will provide an opinion on it in relation to the financial statements as a whole in a report combined with our auditor’s report on the financial statements. 1) Schedule of Expenditures of Federal Awards.
2) Combining Schedules for Nonmajor Governmental Funds
3) Combining Schedules for Internal Services Funds
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The objectives of our audit 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 issue an auditor’s report that includes our opinions about whether your financial statements are fairly presented, in all material respects, in conformity with GAAP, and report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. Misstatements, including omissions, can arise from fraud or error and are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment of a reasonable user made based on the financial statements. The objectives also include reporting on:
Internal control over financial reporting and compliance with provisions of laws, regulations, contracts, and award agreements, noncompliance with which could have a material effect on the financial statements in accordance with Government Auditing Standards.
Internal control over compliance related to major programs and an opinion (or disclaimer of opinion) on compliance with federal statutes, regulations, and the terms and conditions of federal awards that could have a direct and material effect on each major program in accordance with the Single Audit Act Amendments of 1996 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Auditor’s Responsibilities for the Audit of the Financial Statements and Single Audit We will conduct our audit in accordance with GAAS; the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; the Single Audit Act Amendments of 1996; and the provisions of the Uniform Guidance, and will include tests of accounting records, a determination of major program(s) in accordance with Uniform Guidance, and other procedures we consider necessary to enable us to express such opinions.
As part of an audit in accordance with GAAS and Government Auditing Standards, we exercise professional judgment and maintain profess`ional skepticism throughout the audit.
We will evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management. We will also evaluate the overall presentation of the financial statements, including the disclosures, and determine whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of waste and abuse is subjective, Government Auditing Standards do not expect auditors to perform specific procedures to detect waste or abuse in financial audits nor do they expect auditors to provide reasonable assurance of detecting waste or abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is an unavoidable risk that some material misstatements or noncompliance may not be detected by us, even though the audit is properly planned and performed in accordance with GAAS and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements or on major programs. However, we will inform the appropriate level of management of any material errors, any fraudulent financial reporting, or misappropriation of assets that come to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential. We will include such matters in the reports required for a Single Audit. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors.
We will also conclude, based on the audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the government’s ability to continue as a going concern for a reasonable period of time.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, tests of the physical existence of inventories, and direct confirmation of receivables and certain assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions.We will also request written representations from your attorneys as part of the engagement.
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We have identified the following significant risks of material misstatement as part of our audit planning:
Management override of controls
Improper revenue recognition due to fraud
Our audit of the financial statements does not relieve you of your responsibilities.
Audit Procedures—Internal Control
We will obtain an understanding of the government and its environment, including the system of internal control, sufficient to identify and assess the risks of material misstatement of the financial statements, whether due to error or fraud, and to design and perform audit procedures responsive to those risks and obtain evidence that is sufficient and appropriate to provide a basis for our opinions. 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, misrepresentation, or the override of internal control. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
As required by the Uniform Guidance, we will perform tests of controls over compliance to evaluate the effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each major federal award program. However, our tests will be less in scope than would be necessary to render an opinion on those controls and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to the Uniform Guidance.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. Accordingly, we will express no such opinion. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards, Government Auditing Standards, and the Uniform Guidance.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the Town’s compliance with provisions of applicable laws, regulations, contracts, and agreements, including grant agreements. However, the objective of those procedures will not be to provide an opinion on overall compliance, and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance about whether the auditee has complied with federal statutes, regulations, and the terms and conditions of federal awards applicable to major programs. Our procedures will consist of tests of transactions and other applicable procedures described in the OMB Compliance Supplement for the types of compliance requirements that could have a direct and material effect on each of the Town’s major programs. For federal programs that are included in the Compliance Supplement, our compliance and internal control procedures will relate to the compliance requirements that the Compliance Supplement identifies as being subject to audit. The purpose of these procedures will be to express an opinion on the Town’s compliance with requirements applicable to each of its major programs in our report on compliance issued pursuant to the Uniform Guidance.
Responsibilities of Management for the Financial Statements and Single Audit Our audit will be conducted on the basis that you acknowledge and understand your responsibility for (1) designing, implementing, establishing, and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, including internal controls over federal awards, and for evaluating and monitoring ongoing activities to help ensure that appropriate goals and objectives are met; (2) following laws and regulations; (3) ensuring that there is reasonable assurance that government programs are administered in compliance with compliance requirements; and (4) ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles; for the preparation and fair presentation of the financial statements, schedule of expenditures of federal awards, and all accompanying information in conformity with accounting principles generally accepted in the United States of America; and for compliance with applicable laws and regulations (including federal statutes), rules, and the provisions of contracts and grant agreements (including award agreements). Your
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responsibilities also include identifying significant contractor relationships in which the contractor has responsibility for program compliance and for the accuracy and completeness of that information.
You are also responsible for making drafts of financial statements, schedule of expenditures of federal awards, all financial records, and related information available to us; for the accuracy and completeness of that information (including information from outside of the general and subsidiary ledgers); and for the evaluation of whether there are any conditions or events, considered in the aggregate, that raise substantial doubt about the government’s ability to continue as a going concern for the 12 months after the financial statements date or shortly thereafter (for example, within an additional three months if currently known). You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, such as records, documentation, identification of all related parties and all related-party relationships and transactions, and other matters; (2) access to personnel, accounts, books, records, supporting documentation, and other information as needed to perform an audit under the Uniform Guidance; (3) additional information that we may request for the purpose of the audit; and (4) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. At the conclusion of our audit, we will require certain written representations from you about the financial statements; schedule of expenditures of federal awards; federal award programs; compliance with laws, regulations, contracts, and grant agreements; and related matters.
Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements of each opinion unit taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others.
In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants. You are also responsible for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts, and grant agreements that we report. Additionally, as required by the Uniform Guidance, it is management’s responsibility to evaluate and monitor noncompliance with federal statutes, regulations, and the terms and conditions of federal awards; take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings; promptly follow up and take corrective action on reported audit findings; and prepare a summary schedule of prior audit findings and a separate corrective action plan.
You are responsible for identifying all federal awards received and understanding and complying with the compliance requirements and for the preparation of the schedule of expenditures of federal awards (including notes and noncash assistance received, and COVID-19-related concepts, such as lost revenues, if applicable) in conformity with the Uniform Guidance. You agree to include our report on the schedule of expenditures of federal awards in any document that contains, and indicates that we have reported on, the schedule of expenditures of federal awards. You also agree to include the audited financial statements with any presentation of the schedule of expenditures of federal awards that includes our report thereon. Your responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for presentation of the schedule of expenditures of federal awards in accordance with the Uniform Guidance; (2) you believe the schedule of expenditures of federal awards, including its form and content, is stated fairly in accordance with the Uniform Guidance; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the schedule of expenditures of federal awards.
You are also responsible for the preparation of the other supplementary information, which we have been engaged to report on, in conformity with U.S. generally accepted accounting principles (GAAP). You agree to include our report on the supplementary information in any document that contains, and indicates that we have reported on, the supplementary information. You also agree to include the audited financial statements with any presentation of the supplementary information that includes our report thereon. Your responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for presentation of the supplementary information in accordance with GAAP; (2) you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information.
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Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits, or other studies related to the objectives discussed in the Audit Scope and Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or studies. You are also responsible for providing management’s views on our current findings, conclusions, and recommendations, as well as your planned corrective actions for the report, and for the timing and format for providing that information.
Other Services
We will also assist in preparing the financial statements, schedule of expenditures of federal awards, and related notes of the Town in conformity with accounting principles generally accepted in the United States of America and the Uniform Guidance based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. We will perform the services in accordance with applicable professional standards. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
You agree to assume all management responsibilities for the financial statements, schedule of expenditures of federal awards, and related notes, and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with all nonaudit services we provide and have accepted responsibility for them. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, with suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Electronic Data Communication and Storage and Use of Third-Party Service Provider In the interest of facilitating our services to the entity, we may communicate by facsimile transmission, send data over the Internet, store electronic data via computer software applications hosted remotely on the Internet, or allow access to data through third-party vendors’ secured portals or clouds. Electronic data that is confidential to the entity may be transmitted or stored using these methods. We may use third-party service providers to store or transmit this data, such as providers of tax return preparation and document management software. In using these data communication and storage methods, our firm employs measures designed to maintain data security. We use reasonable efforts to keep such communications and data access secure in accordance with our obligations under applicable laws and professional standards. We also require all of our third-party vendors to do the same.
You recognize and accept that we have no control over the unauthorized interception or breach of any communications or data once it has been sent or has been subject to unauthorized access, notwithstanding all reasonable security measures employed by us or our third-party vendors, and consent to our use of these electronic devices and applications and submission of confidential client information to third-party service providers during this engagement.
With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash, accounts receivable, or other confirmations we request and will locate any documents selected by us for testing.
We will schedule the engagement based in part on deadlines, working conditions, and the availability of your key personnel. We will plan the engagement based on the assumption that your personnel will cooperate and provide assistance by performing tasks such as preparing requested schedules, retrieving supporting documents, and preparing confirmations. If, for whatever reason, your personnel are unavailable to provide the necessary assistance in a timely manner, it may substantially increase the work we have to do to complete the engagement within the established deadlines, resulting in an increase in fees over our original fee estimate.
At the conclusion of the engagement, we will complete the appropriate sections of the Data Collection Form that summarizes our audit findings. It is management’s responsibility to electronically submit the reporting package (including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditor’s reports, and corrective action plan) along with the Data Collection Form to the Federal Audit Clearinghouse. We will coordinate with you the electronic submission and certification. The Data Collection Form and the reporting package must
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be submitted within the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period.
We will provide copies of our reports to the Town; however, management is responsible for distribution of the reports and the financial statements. Unless restricted by law or regulation, or containing privileged and confidential information, copies of our reports are to be made available for public inspection.
The audit documentation for this engagement is the property of Price Paige & Company and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to your cognizant agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Price Paige & Company personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies.
The audit documentation for this engagement will be retained for a minimum of seven years after the report release date.
ShareFile and Suralink are used solely as a method of exchanging information and are not intended to store the Town’s information. Upon completion of the engagement, data and other content will be removed from ShareFile and Suralink in accordance with Price Paige & Company’s policy.
Fausto Hinojosa, CPA, CFE is the engagement partner and is responsible for supervising the engagement and signing the reports or authorizing another individual to sign them. To ensure that Price Paige & Company’s independence is not impaired under the AICPA Code of Professional Conduct, you agree to inform the engagement partner before entering into any substantive employment discussions with any of our personnel.
Our fees for the audit for the Town for the year ending June 30, 2025 are $68,000, including two major programs. The fee estimate for the single audit is for two major programs. If there are additional major programs, there will be an additional fee of $7,500 for each program.
Our fee estimate is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you before we incur the additional costs. Our fees for these services will be billed at the hourly billing rates for the individual involved, plus out-of-pocket expenses. Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit. Our billing rates are reviewed annually and, where appropriate, adjusted for any increases due to inflation and other factors. We will issue a monthly billing statement for the work completed in that month. Payments for services are due when rendered and interim billings may be submitted as work progresses and expenses are incurred.
If any dispute pertaining to our work product arises among the parties hereto, the parties agree first to try in good faith to settle the dispute by mediation administered by the American Arbitration Association under its Rules for Professional Accounting and Related Services Disputes before resorting to litigation. The costs of any mediation proceeding shall be shared equally by all parties.
All work will be suspended if your account becomes 90 days past due. No work will be resumed until your account is fully paid. You acknowledge and agree that in the event we stop work or withdraw from this engagement as a result of your failure to pay on a timely basis for services rendered as required by this engagement letter, we shall not be liable for any damages that occur as a result of our ceasing to render services. Client and accountant both agree that any dispute over fees charged by the accountant to the client will be submitted for resolution by arbitration in accordance with the Rules for Professional Accounting and Related Services Disputes of the American Arbitration Association. Such arbitration shall be binding and final. IN AGREEING TO ARBITRATION, WE BOTH ACKNOWLEDGE THAT, IN THE EVENT OF A
DISPUTE OVER FEES CHARGED BY THE ACCOUNTANT, EACH OF US IS GIVING UP THE RIGHT TO HAVE THE
DISPUTE DECIDED IN A COURT OF LAW BEFORE A JUDGE OR JURY AND INSTEAD WE ARE ACCEPTING THE USE OF ARBITRATION FOR RESOLUTION.
Reporting
We will issue written reports upon completion of our Single Audit. Our reports will be addressed to the Honorable Mayor and Members of the Town Council of the Town of Mammoth Lakes, California. Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit. Depending on the nature of these circumstances, it may be necessary for us to modify our opinions, add a separate section, or add an emphasis-of-matter or other-matter paragraph to our auditor’s report, or if necessary, withdraw from this engagement. If our opinions are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit
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or are unable to form or have not formed opinions, we may decline to express opinions or issue reports, or we may withdraw from this engagement.
The Government Auditing Standards report on internal control over financial reporting and on compliance and other matters will state that (1) the purpose of the report is solely to describe the scope of 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, and (2) the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. The Uniform Guidance report on internal control over compliance will state that the purpose of the report on internal control over compliance is solely to describe the scope of testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Both reports will state that the report is not suitable for any other purpose.
We appreciate the opportunity to be of service to the Town and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please return a signed copy to us at your earliest convenience.
Very truly yours,
Fausto Hinojosa, CPA, CFE
Price Paige & Company
- - - - -
RESPONSE:
This letter correctly sets forth the understanding of the Town of Mammoth Lakes, California.
Management Signature Title Date
Governance Signature Title Date
September 3, 2025
Honorable Mayor Chris Bubser
Megan Chapman, Finance Director
Town of Mammoth Lakes
437 Old Mammoth Rd., Suite 230
Mammoth Lakes, CA 93546
Re: Agreed-Upon Procedures for Measure R
We are pleased to confirm our understanding of the terms of our engagement and the nature and limitations of the services we are to provide for the Town of Mammoth Lakes (the Town) for the year ending June 30, 2025.
We will apply the procedures described below to the Measure R expenditures. By signing this engagement letter, you agree to those procedures and acknowledge that the procedures to be performed are appropriate for the intended purpose of the engagement, which is to complete an annual report to determine if tax revenue collected is managed and expended in accordance with the provisions of the Ordinance.
We understand this engagement is required pursuant to “Mammoth Lakes, California, Code of Ordinances, Title 3 – REVENUE AND FINANCES, Chapter 3.48 – TRANSACTIONS AND USE TAX” (“the Ordinance” or “Measure R”). Our engagement to apply agreed-upon procedures will be conducted in accordance with attestation standards established by the AICPA. Those standards require that we obtain your written agreement to the procedures to be applied and your acknowledgment that those procedures are appropriate for the intended purpose of the engagement, as described in this letter. A refusal to provide such agreement and acknowledgment will result in our withdrawal from the engagement.
No other parties will be requested to agree to the procedures and acknowledge that the procedures performed are appropriate for their purposes. We make no representation that the procedures we will perform are appropriate for the intended purpose of the engagement or for any other purpose.
Because the agreed-upon procedures do not constitute an examination or review, we will not express an opinion or conclusion on the Town’s compliance with the Measure R Ordinance. In addition, we have no obligation to perform any procedures beyond those to which you agree.
We will issue a written report upon completion of our engagement that lists the procedures performed and our findings.
Our report will be addressed to the Honorable Mayor and Members of the Town Council of the Town of Mammoth Lakes, California. If we encounter restrictions in performing our procedures, we will discuss the matter with you. If we determine the restrictions are appropriate we will disclose the restrictions in our report. Our report will contain a paragraph indicating that had we performed additional procedures, other matters might have come to our attention that would have been reported to you. Our report is not expected to be restricted to the use of specified parties.
There may exist circumstances that, in our professional judgment, will require we withdraw from the engagement. Such circumstances include the following:
You refuse to provide written agreement to the procedures and acknowledge that they are appropriate for the intended purpose of the engagement.
You fail to provide requested written representations, or we conclude that there is sufficient doubt about the competence, integrity, ethical values, or diligence of those providing the written representations, or we conclude that the written representations provided are otherwise not reliable.
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We determine that the description of the procedures performed or the corresponding findings are misleading in the circumstances of the engagement.
We determine that restrictions on the performance of procedures are not appropriate.
An agreed-upon procedures engagement is not designed to detect instances of fraud or noncompliance with laws or regulations; however, should any such matters come to our attention, we will communicate them in accordance with professional standards and applicable law. In addition, if, in connection with this engagement, matters come to our attention that contradict the Town’s compliance with the Measure R Ordinance, we will communicate such matters to you.
You are responsible for compliance with the Measure R Ordinance. In addition, you are responsible for providing us with (1) access to all information of which you or the appropriate party are aware that is relevant to the performance of the agreed-upon procedures on the subject matter, (2) additional information that we may request from the appropriate party for the purpose of performing the agreed-upon procedures, and (3) unrestricted access to persons within the entity from whom we determine it necessary to obtain evidence relating to performing those procedures.
At the conclusion of our engagement, we will require certain written representations in the form of a representation letter from management that, among other things, will confirm management’s responsibility for compliance with the Measure R Ordinance.
Electronic Data Communication and Storage and Use of Third-Party Service Provider In the interest of facilitating our services to the County, we may communicate by facsimile transmission, send data over the Internet, store electronic data via computer software applications hosted remotely on the Internet, or allow access to data through third-party vendors’ secured portals or clouds. Electronic data that is confidential to the County may be transmitted or stored using these methods. We may use third-party service providers to store or transmit this data, such as providers of tax return preparation and document management software. In using these data communication and storage methods, our firm employs measures designed to maintain data security. We use reasonable efforts to keep such communications and data access secure in accordance with our obligations under applicable laws and professional standards. We also require all of our third-party vendors to do the same.
You recognize and accept that we have no control over the unauthorized interception or breach of any communications or data once it has been sent or has been subject to unauthorized access, notwithstanding all reasonable security measures employed by us or our third-party vendors, and consent to our use of these electronic devices and applications and submission of confidential client information to third-party service providers during this engagement.
With regard to the electronic dissemination of reports, including reports published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.
Engagement Administration, Fees and Other
We will schedule the engagement based in part on deadlines, working conditions, and the availability of your key personnel. We will plan the engagement based on the assumption that your personnel will cooperate and provide assistance by performing tasks such as preparing requested schedules and retrieving supporting documents. If, for whatever reason, your personnel are unavailable to provide the necessary assistance in a timely manner, it may substantially increase the work we have to do to complete the engagement within the established deadlines, resulting in an increase in fees over our original fee estimate.
Fausto Hinojosa, CPA, CFE is the engagement partner and is responsible for supervising the engagement and signing the report or authorizing another individual to sign it. To ensure that Price Paige & Company’s independence is not impaired under the AICPA Code of Professional Conduct, you agree to inform the engagement partner before entering into any substantive employment discussions with any of our personnel.
The documentation for this engagement will be retained for a minimum of seven years after the report release date.
ShareFile and Suralink are used solely as a method of exchanging information and are not intended to store the Town’s information. Upon completion of the engagement, data and other content will be removed from ShareFile and Suralink in accordance with Price Paige & Company’s policy.
Our fees for these services for the year ending June 30, 2025 are $4,680. Our fee estimate is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the
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audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate before we incur the additional costs. Our fees for these services will be billed at the hourly billing rates for the individual involved, plus out-of-pocket expenses. Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit. We will issue a monthly billing statement for the work completed in that month. Payments for services are due when rendered and interim billings may be submitted as work progresses and expenses are incurred.
If any dispute pertaining to our work product arises among the parties hereto, the parties agree first to try in good faith to settle the dispute by mediation administered by the American Arbitration Association under its Rules for Professional Accounting and Related Services Disputes before resorting to litigation. The costs of any mediation proceeding shall be shared equally by all parties.
All work will be suspended if your account becomes 90 days past due. No work will be resumed until your account is fully paid. You acknowledge and agree that in the event we stop work or withdraw from this engagement as a result of your failure to pay on a timely basis for services rendered as required by this engagement letter, we shall not be liable for any damages that occur as a result of our ceasing to render services. Client and accountant both agree that any dispute over fees charged by the accountant to the client will be submitted for resolution by arbitration in accordance with the Rules for Professional Accounting and Related Services Disputes of the American Arbitration Association. Such arbitration shall be binding and final. IN AGREEING TO ARBITRATION, WE BOTH ACKNOWLEDGE THAT, IN THE
EVENT OF A DISPUTE OVER FEES CHARGED BY THE ACCOUNTANT, EACH OF US IS GIVING UP THE RIGHT
TO HAVE THE DISPUTE DECIDED IN A COURT OF LAW BEFORE A JUDGE OR JURY AND INSTEAD WE ARE ACCEPTING THE USE OF ARBITRATION FOR RESOLUTION.
We appreciate the opportunity to assist you and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please return a signed copy to us at your earliest convenience. If the need for additional procedures arises, or the procedures need to be modified, our agreement with you will need to be revised. It is customary for us to enumerate these revisions in an addendum to this letter. If additional specified parties of the report are added, we may require that they acknowledge in writing their agreement with the procedures performed, or to be performed, and their acknowledgment that the procedures are appropriate for their purposes.
Very truly yours,
Fausto Hinojosa, CPA, CFE
Price Paige & Company
- - - - -
RESPONSE:
This letter correctly sets forth the understanding of the Town of Mammoth Lakes, California for the Agreed-Upon Procedures.
Governance Signature Title Date
Management Signature Title Date
September 3, 2025
Honorable Mayor Chris Bubser
Megan Chapman, Finance Director
Town of Mammoth Lakes
437 Old Mammoth Rd., Suite 230
Mammoth Lakes, CA 93546
Re: Agreed-Upon Procedures for Measure U
We are pleased to confirm our understanding of the terms of our engagement and the nature and limitations of the services we are to provide for the Town of Mammoth Lakes (the Town) for the year ending June 30, 2025.
We will apply the procedures described below to the Measure U expenditures. By signing this engagement letter, you agree to those procedures and acknowledge that the procedures to be performed are appropriate for the intended purpose of the engagement, which is to complete an annual report to determine if tax revenue collected is managed and expended in accordance with the provisions of the Ordinance.
We understand this engagement is required pursuant to Ordinance No. 10-04 “AN ORDINANCE OF THE TOWN
COUNCIL AND PEOPLE OF THE TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA, REPEALING MUNCIPAL CODE SECTION 3.44.180, AND EXTENDING THE UTILITY USERS TAX AT THE TAX RATE OF 2.5%, FOR THE
PURPOSES OF PLANNING, CONSTRUCTION, OPERATION, MAINTENANCE, PROGRAMMING AND ADMINISTRATION OF FACILITIES AND PROJECTS FOR MOBILITY, RECREATION, AND ARTS & CULTURE,” (“the Ordinance” or “Measure U”). Our engagement to apply agreed-upon procedures will be conducted in accordance with attestation standards established by the AICPA. Those standards require that we obtain your written agreement to the procedures to be applied and your acknowledgment that those procedures are appropriate for the intended purpose of the engagement, as described in this letter. A refusal to provide such agreement and acknowledgment will result in our withdrawal from the engagement. No other parties will be requested to agree to the procedures and acknowledge that the procedures performed are appropriate for their purposes. We make no representation that the procedures we will perform are appropriate for the intended purpose of the engagement or for any other purpose.
Because the agreed-upon procedures do not constitute an examination or review, we will not express an opinion or conclusion on the Town’s compliance with the Measure U Ordinance. In addition, we have no obligation to perform any procedures beyond those to which you agree.
We will issue a written report upon completion of our engagement that lists the procedures performed and our findings.
Our report will be addressed to the Honorable Mayor and Members of the Town Council of the Town of Mammoth Lakes, California. If we encounter restrictions in performing our procedures, we will discuss the matter with you. If we determine the restrictions are appropriate we will disclose the restrictions in our report. Our report will contain a paragraph indicating that had we performed additional procedures, other matters might have come to our attention that would have been reported to you. Our report is not expected to be restricted to the use of specified parties.
There may exist circumstances that, in our professional judgment, will require we withdraw from the engagement. Such circumstances include the following:
You refuse to provide written agreement to the procedures and acknowledge that they are appropriate for the intended purpose of the engagement.
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You fail to provide requested written representations, or we conclude that there is sufficient doubt about the competence, integrity, ethical values, or diligence of those providing the written representations, or we conclude that the written representations provided are otherwise not reliable. We determine that the description of the procedures performed or the corresponding findings are misleading in the circumstances of the engagement.
We determine that restrictions on the performance of procedures are not appropriate.
An agreed-upon procedures engagement is not designed to detect instances of fraud or noncompliance with laws or regulations; however, should any such matters come to our attention, we will communicate them in accordance with professional standards and applicable law. In addition, if, in connection with this engagement, matters come to our attention that contradict the Town’s compliance with the Measure U Ordinance, we will communicate such matters to you.
You are responsible for compliance with the Measure U Ordinance. In addition, you are responsible for providing us with (1) access to all information of which you or the appropriate party are aware that is relevant to the performance of the agreed-upon procedures on the subject matter, (2) additional information that we may request from the appropriate party for the purpose of performing the agreed-upon procedures, and (3) unrestricted access to persons within the entity from whom we determine it necessary to obtain evidence relating to performing those procedures.
At the conclusion of our engagement, we will require certain written representations in the form of a representation letter from management that, among other things, will confirm management’s responsibility for compliance with the Measure U Ordinance.
Electronic Data Communication and Storage and Use of Third-Party Service Provider In the interest of facilitating our services to the County, we may communicate by facsimile transmission, send data over the Internet, store electronic data via computer software applications hosted remotely on the Internet, or allow access to data through third-party vendors’ secured portals or clouds. Electronic data that is confidential to the County may be transmitted or stored using these methods. We may use third-party service providers to store or transmit this data, such as providers of tax return preparation and document management software. In using these data communication and storage methods, our firm employs measures designed to maintain data security. We use reasonable efforts to keep such communications and data access secure in accordance with our obligations under applicable laws and professional standards. We also require all of our third-party vendors to do the same.
You recognize and accept that we have no control over the unauthorized interception or breach of any communications or data once it has been sent or has been subject to unauthorized access, notwithstanding all reasonable security measures employed by us or our third-party vendors, and consent to our use of these electronic devices and applications and submission of confidential client information to third-party service providers during this engagement.
With regard to the electronic dissemination of reports, including reports published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.
Engagement Administration, Fees and Other
We will schedule the engagement based in part on deadlines, working conditions, and the availability of your key personnel. We will plan the engagement based on the assumption that your personnel will cooperate and provide assistance by performing tasks such as preparing requested schedules and retrieving supporting documents. If, for whatever reason, your personnel are unavailable to provide the necessary assistance in a timely manner, it may substantially increase the work we have to do to complete the engagement within the established deadlines, resulting in an increase in fees over our original fee estimate.
Fausto Hinojosa, CPA, CFE is the engagement partner and is responsible for supervising the engagement and signing the report or authorizing another individual to sign it. To ensure that Price Paige & Company’s independence is not impaired under the AICPA Code of Professional Conduct, you agree to inform the engagement partner before entering into any substantive employment discussions with any of our personnel.
The documentation for this engagement will be retained for a minimum of seven years after the report release date.
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ShareFile and Suralink are used solely as a method of exchanging information and are not intended to store the Town’s information. Upon completion of the engagement, data and other content will be removed from ShareFile and Suralink in accordance with Price Paige & Company’s policy.
Our fees for these services for the year ending June 30, 2025 are $4,680. Our fee estimate is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate before we incur the additional costs. Our fees for these services will be billed at the hourly billing rates for the individual involved, plus out-of-pocket expenses. Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit. We will issue a monthly billing statement for the work completed in that month. Payments for services are due when rendered and interim billings may be submitted as work progresses and expenses are incurred.
If any dispute pertaining to our work product arises among the parties hereto, the parties agree first to try in good faith to settle the dispute by mediation administered by the American Arbitration Association under its Rules for Professional Accounting and Related Services Disputes before resorting to litigation. The costs of any mediation proceeding shall be shared equally by all parties.
All work will be suspended if your account becomes 90 days past due. No work will be resumed until your account is fully paid. You acknowledge and agree that in the event we stop work or withdraw from this engagement as a result of your failure to pay on a timely basis for services rendered as required by this engagement letter, we shall not be liable for any damages that occur as a result of our ceasing to render services. Client and accountant both agree that any dispute over fees charged by the accountant to the client will be submitted for resolution by arbitration in accordance with the Rules for Professional Accounting and Related Services Disputes of the American Arbitration Association. Such arbitration shall be binding and final. IN AGREEING TO ARBITRATION, WE BOTH ACKNOWLEDGE THAT, IN THE
EVENT OF A DISPUTE OVER FEES CHARGED BY THE ACCOUNTANT, EACH OF US IS GIVING UP THE RIGHT
TO HAVE THE DISPUTE DECIDED IN A COURT OF LAW BEFORE A JUDGE OR JURY AND INSTEAD WE ARE ACCEPTING THE USE OF ARBITRATION FOR RESOLUTION.
We appreciate the opportunity to assist you and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please return a signed copy to us at your earliest convenience. If the need for additional procedures arises, or the procedures need to be modified, our agreement with you will need to be revised. It is customary for us to enumerate these revisions in an addendum to this letter. If additional specified parties of the report are added, we may require that they acknowledge in writing their agreement with the procedures performed, or to be performed, and their acknowledgment that the procedures are appropriate for their purposes.
Very truly yours,
Fausto Hinojosa, CPA, CFE
Price Paige & Company
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RESPONSE:
This letter correctly sets forth the understanding of the Town of Mammoth Lakes, California for the Agreed-Upon Procedures.
Governance Signature Title Date
Management Signature Title Date
Mammoth Lakes Town Council
Agenda Action Sheet
Title: Approve and adopt the Resolution establishing conditions of employment and benefits for limited-term employees and repeal Resolution No. 23-79.
Council Meeting Date: 10/15/2025
Prepared by: Amanda Pelham, Human Resources Manager
Recommended Motion: Approve the Resolution establishing conditions of employment and benefits for limited-term employees.
Summary: The Town continues to have a need to meet the requirements of the community by providing public services through the use of limited-term employees who are not subject to, nor have employment rights under, the Town’s Personnel System. It is therefore necessary to establish and continue to review the compensation and benefits afforded to such employees.
To continue to promote recruitment and retention of the Town’s limited-term employees, and to contribute to their health and safety, it is appropriate to provide certain classifications with benefits above and beyond what is required by state and federal law. Given the nature of work performed by Temporary Airport Maintenance Workers and Temporary Snow Removal Operators, particularly during the severe weather sustained in winter months, it is considered appropriate to provide them with a meal allowance for shifts worked of 12 hours or more, in congruence with meal allowances received by similar regular, full-time classifications performing similar duties.
Additionally, given the safety-sensitive nature of work performed by various limited-term classifications, it is appropriate to provide incumbents with safety equipment (boot, sunglasses, etc.) reimbursement of up to $200 per year.
RESOLUTION NO. 25--XX
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH
LAKES, STATE OF CALIFORNIA, ESTABLISHING CONDITIONS OF
EMPLOYMENT AND BENEFITS FOR LIMITED-TERM EMPLOYEES AND
REPEALING RESOLUTION NO. 23-79
WHEREAS, the Town of Mammoth Lakes has previously established conditions of employment and benefits for limited-term employees and these employees are not subject to, nor do they have employment rights under, the Town’s Personnel System as provided for in Chapter
2.44 of the Town of Mammoth Lakes Municipal Code, and the Town’s adopted Personnel System Rules; and
WHEREAS, the Town has a need to meet the requirements of the community by providing public services through the use of limited-term employees, and must establish conditions of employment and appropriate benefits for such employees; and WHEREAS, conditions of employment and benefits for limited-term employees have been set in a previous Resolution No. 23-79.
NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES AS FOLLOWS:
Section 1. Limited-term employees for the purposes of this resolution are those defined in Chapter 2.44.040 of the Town’s Municipal Code as being excluded from the Town’s Personnel System Rules.
Section 2. Limited-term employees are covered by the Town’s workers’ compensation and liability insurance provisions while performing assigned duties.
Section 3. Limited-term employees are not eligible for discretionary Town benefits, other than as provided for below and by state or federal law.
Section 4. Limited-term employees in the classifications of Temporary Airport Maintenance Worker, Temporary Maintenance Worker I, Temporary Maintenance Worker II, Temporary Maintenance Lead Worker, and Temporary Snow Removal Operator shall be eligible to receive reimbursement of up to two hundred dollars ($200) per year for the purchase of safety equipment, based on authorized funding and final approval by the Town Manager, or designee. This benefit may be extended to other limited-term classifications at the discretion of the Town Manager, or designee.
Resolution No. 25-
Section 5. Limited-term employees in the classification of Temporary Airport Maintenance Worker and Temporary Snow Removal Operator shall be eligible to receive a meal allowance for each shift worked of twelve (12) hours or more. This allowance shall be in an amount as determined by the Town Manager, or designee, in congruence with meal allowances received by similar regular, fulltime classifications. This benefit may be extended to other limited-term classifications at the discretion of the Town Manager, or designee.
Section 6. In accordance with the Town’s Personnel System Rules, limited-term employees who regularly work overtime are eligible to accrue up to twenty-four (24) hours of compensatory leave in lieu of receiving overtime pay. Unused, accrued compensatory leave will be paid out at the hourly rate of pay at the time of the employee’s permanent separation of employment with the Town.
Section 7. Limited-term employees are eligible for Paid Sick Leave in accordance with state law and the Town’s Paid Sick Leave Policy.
Section 8. Resolution No. 23-79 is repealed.
Section 9. This Resolution is effective upon approval and adoption, with conditions of employment and benefits for limited-term employees effectively immediately.
APPROVED AND ADOPTED THIS 15th DAY OF OCTOBER 2025.
_________________________________
CHRIS BUBSER, Mayor
ATTEST:
___________________________________________
JAMIE GRAY, Town Clerk
Mammoth Lakes Town Council
Agenda Action Sheet
Title: Approve and adopt the Resolution establishing compensation schedules for limited-term employees effective October 27, 2025 and October 26, 2026, and repeal Resolution No. 23-78.
Council Meeting Date: 10/15/2025
Prepared by: Amanda Pelham, Human Resources Manager
Recommended Motion: Approve the Resolution establishing the compensation schedules for limited-term employees.
Summary: The Town continues to have a need to meet the requirements of the community by providing public services through the use of limited-term employees who are not subject to, nor have employment rights under, the Town’s Personnel System. It is therefore necessary to establish and continue to review the compensation and benefits afforded to such employees.
California minimum wage will increase effective January 1, 2026, and is expected to continue to increase in subsequent years. Therefore, the compensation schedule for limited-term employees must be adjusted to accommodate the new requirements and anticipated increases. Furthermore, the Town continues to have a need to remain competitive with the local labor force to achieve limited-term employee numbers to adequately staff and maintain the facilities the Town is currently operating, and those the Town has committed to operating in the future. Following approval, the hourly rates of pay provided in Attachment A shall be effective October 27, 2025.
Hourly rates of pay for limited-term employees as provided in Attachment B shall be effective October 26, 2026.
RESOLUTION NO. 25--XX
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH
LAKES, STATE OF CALIFORNIA, ESTABLISHING COMPENSATION SCHEDULES FOR LIMITED-TERM EMPLOYEES AND REPEALING RESOLUTION NO. 23-78 WHEREAS, the Town of Mammoth Lakes has previously established hourly pay rates for limited-term employees, and these employees are not subject to, nor do they have employment rights under, the Town’s Personnel System as provided for in Chapter 2.44 of the Town of Mammoth Lakes Municipal Code, and the Town’s adopted Personnel System Rules; and WHEREAS, the Town has a need to meet the requirements of the community by providing public services through the use of limited-term employees, and must establish compensation schedules for such employees; and
WHEREAS, the Town has a need to remain competitive with the local labor force to achieve limited-term employee numbers to adequately staff and maintain the facilities the Town is currently operating, and those the Town has committed to operating in the future; and WHEREAS, hourly rates of pay for limited-term employees have been set in previous Resolution No. 23-78; and
WHEREAS, California minimum wage will increase effective January 1, 2026, is expected to continue to increase in subsequent years, and the compensation schedule for limited-term employees must be adjusted to accommodate, and prepare for, new and anticipated wage increase requirements.
NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES AS FOLLOWS:
Section 1. Limited-term employees for the purposes of this resolution are those defined in Chapter 2.44.040 of the Town’s Municipal Code as being excluded from the Town’s Personnel System Rules.
Section 2. The hourly rates of pay for limited-term employees are hereby amended as provided respectively in Attachment A and Attachment B, and employees hired under a rate of pay provided for by Resolution No. 23-78 shall have their hourly pay rate adjusted accordingly.
Section 3. Limited-term employees rehired with the Town in the same position, who have worked a minimum of one hundred (100) hours in the previous twelve (12) months prior to their anniversary date, are eligible to advance through the pay
Resolution No. 25-
steps for the same position based on authorized funding and final approval by the Town Manager, or designee. Limited-term employees receiving a satisfactory performance evaluation with a minimum rating of “meets expectations” in the preceding twelve (12) months shall be eligible to advance through the pay steps on their anniversary date, not to exceed the highest step in the range, provided they have met the one hundred (100) hour requirement.
Section 4. Resolution No. 23-78 is repealed.
Section 5. This Resolution is effective upon adoption, with hourly rates of pay for limitedterm employees as provided in Attachment A effective October 27, 2025. Hourly rates of pay for limited-term employees as provided in Attachment B shall be effective October 26, 2026.
APPROVED AND ADOPTED THIS 15
th DAY OF OCTOBER 2025.
_________________________________
CHRIS BUBSER, Mayor
ATTEST:
__________________________________________
JAMIE GRAY, Town Clerk
Level / Step A B C D
Level 1 $ 19.6267 $ 20.6080 $ 21.6384
Recreation Facilities Staff I
Recreation Program Assistant
Level 2 $ 20.6080 $ 21.6384 $ 22.7204 $ 23.8564
Outdoor Recreation Host
Recreation Coordinator
Recreation Facilities Staff II
Recreation Leader I
Level 3 $ 21.6384 $ 22.7204 $ 23.8564 $ 25.0492
Municipal Intern
Recreation Leader II
Temporary Maintenance Worker I
Level 4 $ 23.8022 $ 24.9923 $ 26.2419 $ 27.5540
Assistant Site Coordinator
Crossing Guard
Outdoor Recreation Host Lead
Temporary Maintenance Worker II
Skilled I $ 27.4914 $ 28.8660 $ 30.3093 $ 31.8248
Recreation Instructor I*
Revenue Support Generalist
Site Coordinator
Temporary Maintenance Lead Worker
Skilled II $ 30.2406 $ 31.7526 $ 33.3403 $ 35.0073
Sustainability Coordinator
Temporary Airport Maintenance Worker
Temporary Snow Removal Operator
Skilled Instructors & Sports Officials $ 43.0000 $ 45.0000 $ 47.0000 Recreation Instructor II**
Referees, Umpires
Reserve Officer
Reserve Officer 3 $ 29.0000 $ 31.0000
Reserve Officer 2 $ 34.0000 $ 36.0000
Reserve Officer 1 $ 39.0000 $ 41.0000 $ 43.0000
* Recreation Instructor I's lead assigned recreation camps and programs (e.g. Backpacking Camp, Skateboarding Camp, Bike Squad Group Swim and Skating Lessons, etc.)
** Recreation Instructor II's perform skilled instruction of hourly private lessons or management of specialized programs Town of Mammoth Lakes Compensation Schedule Limited-Term Employees Effective October 27, 2025
Limited-term positions used to meet specific Town needs, due to vacancies of regular employees, to meet specific short-term work projects, or as otherwise necessitated by the needs of the Town, may be hired within the approved salary range of the same, or similar regular position.
DRAFT
ATTACHMENT A
Level / Step A B C D
Level 1 $ 20.2155 $ 21.2262 $ 22.2876
Recreation Facilities Staff I
Recreation Program Assistant
Level 2 $ 21.2262 $ 22.2876 $ 23.4019 $ 24.5720
Outdoor Recreation Host
Recreation Coordinator
Recreation Facilities Staff II
Recreation Leader I
Level 3 $ 22.2876 $ 23.4019 $ 24.5720 $ 25.8006
Municipal Intern
Recreation Leader II
Temporary Maintenance Worker I
Level 4 $ 24.5163 $ 25.7421 $ 27.0292 $ 28.3806
Assistant Site Coordinator
Crossing Guard
Outdoor Recreation Host Lead
Temporary Maintenance Worker II
Skilled I $ 28.3161 $ 29.7319 $ 31.2185 $ 32.7795
Recreation Instructor I*
Revenue Support Generalist
Site Coordinator
Temporary Maintenance Lead Worker
Skilled II $ 31.1478 $ 32.7052 $ 34.3405 $ 36.0575
Sustainability Coordinator
Temporary Airport Maintenance Worker
Temporary Snow Removal Operator
Skilled Instructors & Sports Officials $ 44.0000 $ 46.0000 $ 48.0000 Recreation Instructor II**
Referees, Umpires
Reserve Officer
Reserve Officer 3 $ 30.0000 $ 32.0000
Reserve Officer 2 $ 35.0000 $ 37.0000
Reserve Officer 1 $ 40.0000 $ 42.0000 $ 44.0000
* Recreation Instructor I's lead assigned recreation camps and programs (e.g. Backpacking Camp, Skateboarding Camp, Bike Squad Group Swim and Skating Lessons, etc.)
** Recreation Instructor II's perform skilled instruction of hourly private lessons or management of specialized programs Town of Mammoth Lakes Compensation Schedule Limited-Term Employees Effective October 26, 2026
Limited-term positions used to meet specific Town needs, due to vacancies of regular employees, to meet specific short-term work projects, or as otherwise necessitated by the needs of the Town, may be hired within the approved salary range of the same, or similar regular position.
DRAFT
ATTACHMENT B
Mammoth Lakes Town Council
Agenda Action Sheet
Title: Update and approval to continue emergency installation of aboveground waste oil tank at 299 Commerce Drive.
Council Meeting Date: 10/15/2025
Prepared by: Riley Griesenbeck, Facilities and Asset Manager Recommended Motion: Approve findings to continue the authorized emergency installation of an aboveground waste oil tank as provided for in Resolution 25-48. This action requires a 4/5ths vote.
Summary: At the Town Yard, located at 299 Commerce Drive, the Town operates an underground waste oil storage tank. This tank is currently out of compliance with numerous sections of the California State Health and Safety Code. Staff were notified about these violations by the Mono County Office of Environmental Health on December 9th, 2024, which listed a total of six (6) class 2 violations associated with this tank. The Town, in discussions with Mono County Office of Environmental Health and contractors, determined that the best solution to remedy the violations and maintain the high level of service at the mechanic yard is to install an indoor, above-ground waste oil storage tank and decommission the existing underground tank. On July 16th, 2025, the Council adopted Resolution 25-48 authorizing the emergency installation of this aboveground waste oil tank and temporary decommissioning of the current, out of compliance, underground waste oil storage tank through the procurement of the necessary materials, equipment, and services for the scope of work without a competitive bidding process. On July 17th, 2025, the Contractor’s contract was executed and the materials needed for this replacement were ordered. Estimated delivery of these materials has been pushed back to November 17th, 2025, due to manufacturing delays, with site preparation work to occur prior to equipment delivery and installation and commissioning to occur directly after delivery. The Mono County Office of Environmental Health issued an approved permit for this work on August 20th, 2025. The need for the work authorized by Resolution 25-48 continues to be necessary. A copy of the resolution is attached here for reference.
RESOLUTION 25- 48
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH
LAKES, STATE OF CALIFORNIA, FINDING THAT EMERGENCY
CIRCUMSTANCES JUSTIFY AWARDING A CONTRACT FOR
INSTALLATION OF AN ABOVE - GROUND WASTE OIL STORAGE TANK
AND DECOMMISSIONING OF EXISTING, NONCOMPLIANT
UNDERGROUND STORAGE TANK
WHEREAS, California law generally requires the Town to award contracts for public projects" in excess of $1, 000 to the lowest bidder after the completion of a competitive bidding process; and
WHEREAS, Public Contract Code Section 20168 provides that in case of emergency the Town Council may pass a resolution by a four -fifths vote declaring that the public interest and necessity demand the immediate expenditure of Town funds to safeguard life, health, or property, and that if such a resolution is adopted the Town may expend any sum required in the emergency without complying with competitive bidding requirements; and
WHEREAS, Public Contract Code Section 22050 authorizes the Town Council, with a four -fifths vote, to " repair or replace a public facility, take any directly related and immediate action required by that emergency, and procure the necessary equipment, services, and supplies for those purposes, without giving notice for bids to let contracts" ifthe Town Council finds, based upon substantial evidence, that the emergency will not permit a delay resulting from a competitive solicitation for bids, and that the action is necessary to respond to the emergency; and
WHEREAS, the existing underground waste oil storage tank at the Mammoth Lakes Town Yard is out of compliance with state and county health and safety codes; and WHEREAS, the existing storage tank must be removed and replaced with an aboveground storage tank to bring the Town of Mammoth Lakes into compliance with state and county health and safety codes; and
WHEREAS, the Town Council finds that due to the current noncompliance of the waste oil storage tank and pursuant to Public Contract Code Section 20168 the public interest and necessity demand the immediate expenditure of public money to safeguard life, health, safety, and property in the Town of Mammoth Lakes; and WHEREAS, the Town Council finds that based on substantial evidence, including without limitation the staff report presented to the Town Council on July 16, 2025, pursuant to Public Contract Code Section 22050, the emergency will not permit a delay resulting from a competitive solicitation for bids, and that responding to the emergency requires repair of public facilities and infrastructure, other directly related and immediate actions, and procurement of the necessary equipment, services, and supplies for those purposes, without a competitive bidding process.
Resolution No. 25- 48
NOW, THEREFORE, BE IT RESOLVED by the Town Council of the Town of Mammoth Lakes as follows:
Section 1. The foregoing recitals are true and correct and incorporated herein by reference.
Section 2. The Town Council hereby directs and authorizes the Town Manager and Public Works Director to contract for installation of an aboveground waste oil storage tank and appurtenant fixtures, to take any directly related action, and to procure the necessary equipment, services, and supplies for the repairs, without a competitive bidding process.
Section 3. Pursuant to Public Contract Code Section 22050, the Town Council shall review the emergency action authorized by this resolution at its next regular meeting and at each regular meeting thereafter until the emergency repair work is complete, to determine, by a four -fifths vote, that there is a need to continue the action.
Section 4. The Town Clerk shall certify as to the adoption of this resolution.
APPROVED AND ADOPTED this 161h day of
ATTEST:
JA E GRAY, Town Cl Ark
STATE OF CALIFORNIA )
COUNTY OF MONO ) ss.
TOWN OF MAMMOTH LAKES)
I, JAMIE GRAY, Town Clerk of the Town of Mammoth Lakes, DO HEREBY CERTIFY under penalty of perjury that the foregoing is a true and correct copy of Resolution No. 25- 48 adopted by the Town Council of the Town of Mammoth Lakes, California, at a meeting thereof held on the 161h day of July 2025, by the following vote:
AYES: Councilmembers Sauser, Truax, Wentworth, Mayor Pro Tem Rice, and Mayor Bubser
NOES: None
ABSENT: None
ABSTAIN: None
DISQUALIFICATION: None
JA IE GRAY, Town C rk
1 TOWN COUNCIL STAFF REPORT
Title: Approval of the issuance of revenue bonds by the Golden State Connect Authority to finance the construction of a high-speed fiber-optic network in certain areas of the Town.
Meeting Date: October 15, 2025
Prepared by: Haislip Hayes, PE Public Works Director
RECOMMENDATION:
It is recommended that the Town Council take the following action:
1. Hold a public hearing as required by Government Code section 6586.5(a)(2) to consider Golden State Connect Authority’s use of revenue bonds to finance the construction of a high-speed fiber-optic network in certain areas of the Town.
2. Make a finding that the issuance of the revenue bonds will have a significant public benefit in accordance with the criteria specified in Government Code section 6586.
3. Approve by resolution the issuance of the revenue bonds.
4. Authorize the Town Manager to execute easements at 1000 Forest Trail and 2727 Meridan to permit installation of fiber-optic network infrastructure.
5. Authorize the Town Manager to execute a MOU with Golden State Connect Authority to construct and maintain the fiber network.
BACKGROUND:
Golden State Connect Authority is a joint powers authority and public agency comprised of 40 rural California counties whose purpose is to develop an open-access fiber-optic broadband network that benefits its member counties, which include Mono County. Golden State Connect Authority is an affiliate entity of Rural County Representatives of California (RCRC), of which Mono County is also a member. Both RCRC and Golden State Connect Authority are governed by an elected Supervisor from each member county, including Mono County, and day-to-day operations are managed by RCRC.
In consultation with Town staff, Golden State Connect Authority applied for and was awarded grant funds for deployment of an open-access fiber-optic broadband network in certain areas of the Town under the Federal Funding Account (FFA) Program created by Senate Bill 156 of 2021. The FFA Program, administered by the California Public Utilities Commission, is a grant program for last-mile infrastructure projects to connect unserved Californians. The terms of this funding specify that the awardee must offer service to every home and business in the awarded project areas, which will be accomplished through dedicated fiber-optic connections to each address. Fiber-optic cables will be laid throughout the project areas, and when customers sign up for service connections will be
2 made to individual addresses. All costs for deployment of the network infrastructure and on-going operations and maintenance will be borne by Golden State Connect Authority.
The FFA grant awards cover approximately 11% of the deployment costs for the portion of Golden State Connect Authority’s network located in the Town. The remaining 89% will be funded with tax-exempt revenue bonds issued by Golden State Connect Authority to finance construction of the network. These bonds will be repaid from broadband system revenues and are further secured by a separate award of funds received by Golden State Connect Authority from the California Public Utilities Commission under the Loan Loss Reserve Program, which provides credit enhancement for the bonds.
As the system is constructed, Golden State Connect Authority will enter into agreements with internet service providers pursuant to which such internet service providers will provide internet service to customers within the service area or any portion thereof, using the Golden State Connect Authority network infrastructure. Via the open-access model, customers will have the option to choose from several internet service providers on the Golden State Connect Authority network for internet access at differing speeds and price points. Golden State Connect Authority targeted project areas of need, i.e., areas that included unserved and/or underserved locations, as defined under the FFA Last Mile Program.
Pursuant to Chapter 5 of Division 7 of Title 1 of the Government Code of the State of California, a public hearing must be conducted by the host jurisdiction to provide members of the community an opportunity to speak in favor of or against the use of revenue bonds for the financing and refinancing of the project. Prior to such public hearing, reasonable notice must be provided to the members of the community, which has occurred. Following the close of the public hearing, the governing body of the governmental unit hosting the project (the Town) must provide its approval of the issuance of the bonds for the financing of the project and find that the project provides significant public benefit. The bonds will be payable solely from revenues received by Golden State Connect Authority from the operation of the broadband system. The Town will not be a party to the bond transaction, and the bonds will not be secured by any form of taxation or by any obligation of the Town.
The Town has worked with Golden State Connect Authority on the development of the recommended action for some time now through previous grant work. Golden State Connect Authority has been planning and will implement this project for the benefit of the Town and its residents and businesses. The project will require significant work within the public right of way and Town property. Two locations have been identified for “Hut” installations that will provide the necessary infrastructure to support the new fiber network.
These locations are described in the Golden State Fiber presentation (TOML Presentation) and include the Community Center and Bell-Shaped parcels. These structures will house important fiber network infrastructure and backup power generation. The Huts will be placed on an approximately 27’x17’ concrete pad. The pad will support a smaller 10’x12’ structure and propane powered generator (Image A). The generator will initially require a propane tank, but provisions have been written requiring connection to underground franchise lines if available. The Hut installations will require easements to Golden State
3 Connect Authority to install, manage and maintain the new infrastructure. Staff are working with Golden State Fiber to ensure the easements will not hinder future development.
Image A - Profile of hut installation
Golden State Connect Authority has proposed a Memorandum of Understanding (MOU) regarding the construction, improvement, operation, and maintenance of broadband internet access service. The MOU details Golden State Connect Authority’s license to construct the new fiber network. The license includes rights to construct and maintain the system but requires Golden State Connect Authority to acquire encroachment permits from the Town to do so. Golden State Connect Authority is not permitted to authorize third parties to work on the system without consent of the Town. The MOU includes provisions for indemnification, insurance, cooperation and technical assistance. The final MOU will be reviewed and approved by the Town Attorney prior to execution.
FINANCIAL CONSIDERATIONS:
This action has no impact on the Town’s budget. The Town’s approval of these bonds bears no cost or other financial obligation but serves as a public acknowledgement by the host jurisdiction of the project financing.
ATTACHMENTS:
Resolution Approving Revenue Bonds
TOML Presentation
Draft MOU
RESOLUTION NO. 25-
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES,
STATE OF CALIFORNIA, APPROVING THE ISSUANCE OF REVENUE BONDS BY
GOLDEN STATE CONNECT AUTHORITY TO FINANCE THE CONSTRUCTION OF A
FIBER-OPTIC NETWORK IN CERTAIN AREAS OF THE
TOWN OF MAMMOTH LAKES
WHEREAS, pursuant to Chapter 5 of Division 7 of Title 1 of the Government Code of the State of California (the “Act”), certain public agencies have entered into the Joint Exercise of Powers Agreement (the “Agreement”), in order to form Golden State Connect Authority (the “Authority”) for the purpose of increasing access to reliable, affordable high-speed internet for the residents and businesses in the more rural portions of California; and WHEREAS, the Town of Mammoth Lakes wishes for the Authority to provide such services in the Town of Mammoth Lakes; and
WHEREAS, the Authority is authorized to issue and sell revenue bonds for the purpose, among others, of financing or refinancing the construction of capital projects; and WHEREAS, the Authority intends to issue revenue bonds in the maximum principal amount of $120,000,000 (the “Bonds”) and use the proceeds to (1) finance the construction of a high-speed fiber-optic network (the “Project”); and (2) pay certain expenses incurred in connection with the issuance of the Bonds; and
WHEREAS, the issuance of the Bonds by the Authority will effect demonstrable savings in interest rate and/or issuance costs, which constitute significant public benefits pursuant to the Act; and
WHEREAS, the issuance of the Bonds by the Authority will enable more efficient delivery of local agency services, specifically, broadband internet access service, to residential and commercial development within the Town of Mammoth Lakes, which constitutes significant public benefits pursuant to the Act; and
WHEREAS, the Act and the Agreement require that the local agency within which a public capital improvement to be financed with the proceeds of the Bonds is located, hold a public hearing and approve the financing of the public capital improvement by the Authority following such hearing; and
WHEREAS, the Authority has requested that the Town Council of the Town of Mammoth Lakes (the “Council”) approve the financing of the Project by the Authority through the issuance of the Bonds in order to satisfy the approval requirement of the Act and the requirements of the Agreement; and
WHEREAS, notice of such public hearing has been duly given as required by the Act, and this Town Council has heretofore held such public hearing at which all interested persons were given an opportunity to be heard on all matters relative to the financing of the Project and the Authority's issuance of the Bonds therefore; and
Resolution No. 25-
WHEREAS, it is in the public interest and for the public benefit that the Town Council approve the issuance of the Bonds by the Authority to finance and/or refinance the acquisition of the Project.
NOW, THEREFORE, BE IT RESOLVED:
Section 1. The Town Council hereby approves the financing of the acquisition of the Project through the issuance of the Bonds by the Authority and finds that this method of financing will effect the significant public benefits of the type described in Section 6586(a) of the Act, as set forth above. It is the purpose and intent of the Town Council that this resolution constitutes approval of the financing of the Project through the issuance of the Bonds by the Town Council in accordance with the Agreement and the Act.
Section 2. The issuance of the Bonds shall be subject to the approval by the Authority of all financing documents relating thereto to which the Authority is a party. The Town of Mammoth Lakes shall have no responsibility or liability whatsoever with respect to the Bonds.
Section 3. The adoption of this Resolution shall not obligate the Town of Mammoth Lakes or any department thereof to (i) provide any financing to acquire or construct the Project or to refinance the Project; (ii) approve any application or request for or take any other action in connection with any planning approval, permit or other action necessary for the acquisition, rehabilitation or operation of the Project; (iii) make any contribution or advance any funds whatsoever to the Authority; or (iv) take any further action with respect to the Authority or its membership therein.
Section 4. The executing officer, the Clerk and all other proper officers and officials of the Town of Mammoth Lakes are hereby authorized and directed to execute such other agreements, documents and certificates, and to perform such other acts and deeds, as may be necessary or convenient to effect the purposes of this Resolution and the transactions herein authorized.
Section 5. The Clerk shall forward a certified copy of this Resolution to the Authority at:
Golden State Connect Authority, 1215 K Street, Suite 1650, Sacramento, CA 95814.
Section 6. This resolution shall take effect immediately upon its passage.
APPROVED AND ADOPTED by the Town Council of the Town of Mammoth Lakes at a regular meeting of the Town Council held on the 15th of October 2025. ______________________________
CHRIS BUBSER, Mayor
ATTEST:
______________________________
JAMIE GRAY, Town Clerk
Town of Mammoth Lakes
PRESENTATION
October 2025
• Formed Joint Powers Authority (Dec. 2021)
Increase access to reliable, affordable, high-speed
broadband for all rural Californians
o 40 Member Counties
• Program of Work Includes:
o Broadband Strategic Planning
o Capacity Building, Information Sharing
o Open Access Municipal Broadband
Deployment
GOLDEN STATE CONNECT AUTHORITY
GSCA FFA Last Mile Awards
Round 1
Imperial County $13,834,949
Alpine County $ 6,985,978
Mammoth Lakes $ 4,158,014
Mono County $ 6,074,134
Amador County $57,180,300
Tehama County $74,798,880
Glenn County $22,351,876
Total $185,384,131*
*Plus additional $100 million in bonds
GOLDEN STATE CONNECT AUTHORITY
ROUND 1 – CPUC FEDERAL FUND ACCOUNT LAST MILE AWARDS
GSCA Member, FFA Submission by GSCA
GSCA Member, No FFA Submission by GSCA
City with FFA Submission by GSCA
GSCA FFA Last Mile
Applications
Round 2 – Submitted April
29, 2025
Calaveras County
Inyo County
Monterey County
TiitCt
A division of Golden
State Connect
Authority, a Joint
Powers Authority
(JPA) established in
December 2021, at
the strategic
direction of the
Rural County
Representatives of
California (RCRC)
Board of Directors.
Members comprised of
40 rural California
counties.
Golden State Fiber
represents the open
access, last mile,
GOLDEN STATE FIBER – PROJECT PARTNERS
Introductions – Golden State Fiber, UTOPIA Fiber, Tilson Technology Created and governed
by a group of Utah
cities, the Utah
Telecommunication
Open Infrastructure
Agency (UTOPIA) is a
community-owned,
open access, fiber
network.
Since 2009, UTOPIA
Fiber has
successfully
designed, built, and
operated nearly $600
million worth of
fiber projects, with
thousands of miles
of fiber cable
Since 1996, Tilson
Technology has
provided a full
range of
telecommunications
services to public
and private sector
clients seeking to
improve their
information and
communications
infrastructure.
Tilson has been a
partner with Golden
State Connect
Authority and
UTOPIA Fiber on
completion of 39
Local Agency
Technical
1a: Open Access Introduction
Often compared to airports supporting multiple competing airlines with shared public infrastructure Municipal Airport
All providers run on the same
infrastructure – one-time capital
investment
More competition equals lower prices
Creates choice for the customer
Installation times are greatly reduced
Local providers can expand service areas
previously limited by their own capital
investment
Focus on community benefit – what is best
for customer and community
Access to fiber available for every
address in project area
Designed and built to offer Gig Speed
BENEFITS OF GOLDEN STATE FIBER OPEN ACCESS, LAST MILE,
MUNICIPAL FIBER NETWORK
GOLDEN STATE FIBER
PROJECT AREA COMMITMENTS
Golden State Fiber network will be 100% fiber
to the address. Opportunity for alternative
technologies to tier off around edges.
Golden State Fiber network will serve 100%
of the locations in the project area. This
includes service to multiple dwelling
units.
Golden State Fiber network will offer
minimum 100/100 Mbps symmetrical service
and up to Gig service for residential and
10 Gig service for businesses.
Golden State Fiber network customer service
will exceed expectations. This is key to
program success.
Town of Mammoth Lakes
PROJECT AREA
MAMMOTH LAKES BROADBAND DESIGN – PROJECT OVERVIEW
Total FFA Award Phase 1 Design
(Completed LATA)
Phase 2 Design
(On Deck)
3 project areas 2/3 project areas 2 1/3 project areas Page 120 of 137 MAMMOTH LAKES BROADBAND DESIGN – MIDDLE MILE
4/28/25 data reflected
State Middle-Mile
MAMMOTH LAKES BROADBAND DESIGN – PHASE 1
FUNDED BY LATA GRANTS
LATA PHASE 1 DESIGN
• North Mammoth
Lakes
• ~45 miles
• 3001 BSL’s
• 2 HUT locations
MAMMOTH LAKES BROADBAND DESIGN – PHASE 1 – HUT
LOC 4
Project Area LOC Location Type LAT LONG Landowner Power Company Natural Gas Company
Propane Gas
Company
Town of
Mammoth Lakes
Lakes
LOC 4 Hut 37.65264 -118.98398
The Town of Mammoth
Lakes & Mammoth
Community Center
Southern California
California Edison Not Available Amerigas
MAMMOTH LAKES BROADBAND DESIGN – PHASE 1 – HUT LOC
11 Project Area LOC Location Type LAT LONG Landowner Power Company Natural Gas Company
Propane Gas
Company
Town of
Mammoth Lakes
Lakes
LOC 11 Hut 37.637115
-
118.981536
6 Town of Mammoth Lakes
Lakes
Southern California
California Edison Not Available Amerigas
Hut Construction
Pictures of hut construction process
Bond Issuance
Overview • Golden State Connect Authority (GSCA) is
issuing tax-exempt revenue bonds to fund highspeed fiber-optic broadband infrastructure. • Bonds cover ~23% of project costs; ~77% funded
by Federal Funding Account (FFA) grants.
• Bonds are not backed by County taxes or
obligations.
• GSCA manages construction, operations, and ISP
partnerships.
Bond Issuance Details
• Issuer: GSCA, a joint powers authority of 40
rural California counties.
• Repayment Source: Revenues from broadband
services.
• Security: Loan Loss Reserve Program award from
CPUC enhances creditworthiness.
• Legal Requirement: Public hearing and finding
of significant public benefit.
• County Role: Approval is formal acknowledgment,
not financial commitment.
Next Steps and Community Benefits
• Reliable, high-speed internet access for
residents and businesses.
• Open-access model promotes competition and
affordability.
• No financial burden on the County—GSCA handles
all costs and operations.
• Next Steps: Approve bond issuance, Adopt
easement resolution.
We Look Forward To Serving
Your Community
1 MEMORANDUM OF UNDERSTANDING
BETWEEN
GOLDEN STATE CONNECT AUTHORITY
AND THE
TOWN OF MAMMOTH LAKES
REGARDING
THE CONSTRUCTION, IMPROVEMENT, OPERATION, AND MAINTENANCE
OF BROADBAND INTERNET ACCESS SERVICE
THIS MEMORANDUM OF UNDERSTANDING (“MOU”) is dated [DATE], 2025 and made between GOLDEN STATE CONNECT AUTHORITY (“GSCA”) and the TOWN OF MAMMOTH LAKES (“Town”). This MOU is made in reference to the following facts:
RECITALS:
(a) GSCA is a joint powers authority organized and existing under Chapter 5 (commencing with Section 6500) of Division 7 of Title 1 of the Government Code. Under that certain Golden State Connect Authority Joint Exercise of Powers Agreement, GSCA is authorized to establish and operate programs and projects to facilitate the provision and expansion of broadband internet access service in rural communities, and to acquire, construct, improve, and maintain broadband infrastructure and operate broadband internet access service.
(c) Town is a political subdivision of the State of California located within Mono County, a full Member of GSCA. Town is authorized to acquire, construct, improve, and maintain broadband infrastructure and operate broadband internet access service under California Constitution, article XI, section 9 and Public Utilities Code sections 10001 et seq. (d) GSCA proposes to finance, construct, own, operate, and maintain an open access broadband internet access service network, in the same manner as a municipal utility. A portion of the proposed network will be located within the Town.
(e) Town desires to promote and facilitate the construction and operation of GSCA's proposed network, which will serve the public purposes of Town, and provide significant benefits for Town residents.
(f) Under the Joint Exercise of Powers Act (Gov. Code, §§ 6500 et seq.), GSCA and Town (collectively, the “Parties”) are authorized to enter into an agreement to jointly exercise any power common to both entities.
Government Code section 6504 further provides that the “personnel, equipment or property of one or more of the parties to the agreement” may be contributed for the purpose set forth in the agreement.
2 THEREFORE, THE PARTIES SHALL JOINTLY EXERCISE THEIR COMMON POWER AS FOLLOWS:
1. Recitals Incorporated. The above recitals are true and correct, and are hereby incorporated into this MOU.
2. Authority. This MOU is authorized by Government Code sections 6500 et seq. and 26231.
3. No Separate Entity. This MOU does not create an agency or entity that is separate from the parties to the agreement.
4. Irrevocable License. Pursuant to Government Code section 6504, the Town hereby contributes the following property interests to GSCA in furtherance of public purposes of this MOU:
a. GSCA is hereby granted a license to construct, improve, operate, and maintain fiber-optic lines and other broadband infrastructure, with the necessary appurtenances, across, along, in, under, over, or upon any road, street, alley, avenue, or highway, and across, under, or over any railway, canal, ditch, or flume which the route of such works intersects, crosses, or runs along, or any utility easement, owned by or otherwise under the possession, control, or jurisdiction of Town (collectively, “Town Rights-of-Way”). This license shall survive termination of this MOU, and shall be irrevocable with respect to any broadband infrastructure financed or constructed in reliance upon such license. b. Construction of broadband infrastructure under this license shall be contingent upon obtaining an encroachment permit or similar authorization from Town, as provided in Section 5, which shall not be withheld, conditioned, or delayed in bad faith. Nothing in this provision shall require Town to process any permit submitted by GSCA before permits submitted by others.
c. Except as provided in Section 5, this license and the exercise of GSCA's rights hereunder shall be without cost to GSCA.
d. This license shall have the same terms and conditions as the franchise granted to municipal corporations under Article 3 (commencing with Section 10101) of Chapter 1 of Division 5 of the Public Utilities Code, to the extent not inconsistent with the terms of this MOU. f. GSCA shall not permit any third party to construct, install, or otherwise place physical infrastructure within Town Rights-of-Way, including without limitation installation of fiber optic cable owned by such third party within conduit belonging to GSCA, without the express written consent of Town, which consent shall not be unreasonably withheld, conditioned, or delayed. Town may impose upon such third party any fees or charges otherwise authorized by law in connection with the placement of physical infrastructure owned by the third party within Town Rights-of-Way. GSCA's grant to any third party of the right to use physical infrastructure owned by GSCA, including without limitation
3 authorizing Internet Service Providers to offer service to customers over GSCA's proposed network, or the lease of "dark fiber" owned by GSCA to a third party, shall not constitute placement of physical infrastructure by such third party for purposes of this paragraph. e. The property interests contributed to GSCA under this MOU are in addition to, and do not diminish, the rights, if any, possessed directly by GSCA under Article 3 (commencing with Section 10101) of Chapter 1 of Division 5 of the Public Utilities Code.
5. Encroachment Permits.
a. Town shall collaborate with GSCA in good faith to ensure timely issuance of any permits or authorizations necessary for construction, improvement, or maintenance of broadband infrastructure as set forth in Section 4. Such collaboration shall not require Town to prioritize GSCA permits or authorizations over those submitted by others. b. Any fees charged in connection with such permit or authorization shall not exceed the reasonable costs to process and issue the permit. No rent, license fee, franchise fee, or other recurring fee or charge shall be imposed for such permit or for use of the right-of-way or utility easement.
c. Such permits or authorizations may be subject to those conditions determined necessary by Town to afford security for life and property, provided that Town shall collaborate with GSCA in good faith to reduce the costs of compliance with any such conditions to the extent practicable.
6. Fiber Huts. Town shall collaborate with GSCA in good faith to identify appropriate locations on public property for ancillary broadband network equipment (i.e., “fiber huts”), and shall exercise its best efforts to make such locations available for use by GSCA at no cost. Any lease, easement, permit, or other authorization to place a fiber hut on property owned or controlled by Town may include restrictions on subleasing or third-party usage, as agreed by the parties thereto.
7. Equal Benefits/Me-Too Clause. Notwithstanding any other provision of this MOU, in the event that, during the term of this MOU, GSCA enters into an agreement with any other jurisdiction in connection with the construction or operation of GSCA’s network therein, which provides economic benefits greater than those provided to Town under this MOU, including without limitation payment of franchise fees or similar ongoing charges, or payment for the placement of fiber huts on that jurisdiction’s property, GSCA shall provide the same economic benefits to Town. GSCA shall notify Town within thirty (30) days of executing such an agreement, and the parties shall thereafter meet and confer in good faith regarding amendments to this MOU to implement the additional economic benefits.
4 8. Cooperation and Assistance. Upon request by GSCA, Town shall cooperate with GSCA to review plans for the proposed network infrastructure in order to identify any potential constraints to the timely and efficient construction and operation of the network. GSCA may additionally request the assistance of Town staff or the temporary use of Town property to facilitate the construction or operation of the proposed network.
GSCA shall reimburse Town for the actual and reasonable cost incurred in providing cooperation and assistance under this section, to the extent that such costs are not recovered through fees paid by GSCA in accordance with Section 5.b.
8. Grant-Related Services. Upon mutual agreement of the Town Manager of Town and GSCA's Executive Director, GSCA may provide consulting or administrative services to Town to facilitate implementation of any federal or state grants received by Town relating to broadband services. Town shall use its best efforts to include the reasonable costs of GSCA's services within the grant, and shall reimburse those amounts to GSCA from grant funds to the extent allowed by the grant.
9. Lead Agency. Pursuant to California Code of Regulations section 15051, subdivision (d), the parties hereby designate GSCA as the lead agency for purposes of the California Environmental Quality Act with respect to this Memorandum of Understanding and any construction, improvement, operation, or maintenance of broadband internet access service undertaken in accordance herewith.
10. No Commitment to Construct or Operate. No provision of this MOU shall be construed to obligate GSCA to finance, construct, or operate any broadband infrastructure within or outside Town, or to provide any broadband services at any time. Moreover, neither party has definitely committed itself to the construction or operation of the proposed broadband network as a whole or to any particular features, so as to effectively preclude any alternatives or mitigation measures, including the alternative of not going forward with the project.
11. Compliance with Law. GSCA and Town shall perform all functions related to the services or activities described herein in accordance with all applicable federal, state, and local laws, ordinances, regulations, and rules, and in accordance with the terms of the aforementioned grants.
12. Independent Contractor. GSCA shall, during the entire term of this MOU, be construed to be an independent contractor and nothing in this MOU is intended nor shall be construed to create an employer-employee relationship, a joint venture relationship, or to allow Town to exercise discretion or control over the professional manner in which GSCA performs the services which are the subject matter of this contract. GSCA staff performing services under this MOU not be deemed employees of Town for any purpose.
5 13. Indemnification. In lieu of and notwithstanding the pro rata risk allocation which might otherwise be imposed between the parties hereto pursuant to Government Code section 895.6, the parties agree that all losses or liabilities incurred by a party shall not be shared pro rata but instead the parties agree, pursuant to Government Code section 895.4, as follows:
a. GSCA shall hold harmless, defend, and indemnify Town, its agents, officers, and employees, against all claims, suits, actions, costs, expenses (including but not limited to reasonable attorney's fees, expert fees, litigation costs, and investigation costs), damages, judgments or decrees by reason of any person’s or persons’ bodily injury, including death, or property (including property of Town) being damaged by the negligent acts, willful acts, or errors or omissions of GSCA, or any person employed by or under GSCA in any capacity, during the provision of services provided for herein, except when the injury or loss is caused by the sole negligence or intentional wrongdoing of Town.
b. Town shall hold harmless, defend, and indemnify GSCA, its agents, officers, and employees, against all claims, suits, actions, costs, expenses (including but not limited to reasonable attorney's fees, expert fees, litigation costs, and investigation costs), damages, judgments or decrees by reason of any person’s or persons’ bodily injury, including death, or property (including property of GSCA) being damaged by the negligent acts, willful acts, or errors or omissions of Town, or any person employed by or under Town in any capacity, during the provision of services provided for herein, except when the injury or loss is caused by the sole negligence or intentional wrongdoing of GSCA.
14. Insurance. GSCA and Town shall each secure and maintain in full force and effect during the full term of this agreement commercial general liability insurance or participation in a self-insurance program with limits of liability of not less than $1 million combined single limit bodily injury and property damage. Policies shall be written by carriers with an ‘A’ rating or better. On request, a certificate evidencing the insurance requirements of this paragraph shall be provided.
15. No Third Party Beneficiary. Nothing in this MOU shall be construed to create any rights of any kind or nature in any other party not a named party to this MOU.
16. Authorization. Each party executing this MOU and each person executing this MOU in any representative capacity, hereby fully and completely warrants to all other parties that he or she has full and complete authority to bind the person or entity on whose behalf the signing party is purporting to act.
17. Entire Agreement/Amendments. This MOU supersedes all previous agreements or understandings, and constitutes the entire understanding
6 between the parties with respect to the above referenced services, terms of compensation, and otherwise. This MOU shall not be amended, except in a writing that is executed by authorized representatives of both parties.
18. Governing Law and Venue. This agreement shall be deemed to be made in, and shall be governed by and construed in accordance with the laws of the State of California (excepting any conflict of laws provisions which would serve to defeat application of California substantive law). Venue for any action arising from this agreement shall be in Mono County, California.
19. Term and Termination.
a. This Agreement shall become effective when fully executed by both parties ("Effective Date") and shall remain in effect until terminated in accordance with this section.
b. Either Party may terminate this MOU by giving at least ninety (90) calendar days’ written notice to the other Party, subject to Section 4.a.
20. Notices. Any notice required to be given pursuant to the terms and provisions of this MOU shall be in writing and shall be sent first class mail to the following addresses:
GSCA: Golden State Connect Authority
Attn: Executive Director
1215 K Street, Suite 1650
Sacramento, CA 95814
Town: Town of Mammoth Lakes
[Address Block]
IN WITNESS WHEREOF, GSCA and Town have executed this
Memorandum of Understanding on the day and year set forth below.
Date: ____________ GOLDEN STATE CONNECT AUTHORITY
By:
Executive Director
Date: ____________ TOWN OF MAMMOTH LAKES
By:
Mayor
Agenda Item ________
File No. ____________
AGENDA BILL
Subject: Councilmember Reports
Initiated by: Jamie Gray
______________________________________________________________________ BACKGROUND:
Each member of the Town Council is appointed to serve as a Town representative to a number of committees, commissions, and organizations.
These groups meet infrequently and from time to time the representatives will report to the rest of the Council at a regularly scheduled meeting.
In addition, Councilmembers on occasion participate in meetings, conferences and seminars, and their reports on these educational opportunities are of benefit to the rest of the Council.
ANALYSIS/DISCUSSION:
California Government Code requirements pertaining to the open meeting act stipulate that all items for discussion must be listed on the agenda before the matter can be discussed and/or acted upon. To meet this requirement, and the intent of the Brown Act, Councilmember Reports are listed on each agenda to allow representatives to report to the rest of the Council at these meetings.
The following is a list of the commission/committees on which members of the Council serve:
Land Use:
Local Agency Formation Commission (LAFCO) – Rice, Truax, and Bubser as alternate
Airport Land Use Commission – Rice, Truax, and Bubser as the alternate Mono County Collaborative Planning Team (CPT) – Senior Planner Kim Cooke and Bubser and Truax as alternates
Intergovernmental Relations:
Town and County Liaison Committee – Bubser, Rice, and Town Manager and Sauser as alternate
Desert Mountain Division of the League of California Cities – Sauser and Town Manager as alternate
Eastern Sierra Council of Governments (ESCOG) – Bubser, Wentworth, and Sauser as alternate
Great Basin Unified Air Pollution Control District – Wentworth and Bubser as alternate
League of California Cities City Voting Delegate – Bubser and the Town Manager as the alternate
California Joint Powers Insurance Authority Board – Truax and Assistant to the Town Manager as alternate
Transportation:
Local Transportation Commission (LTC) – Bubser, Sauser, and Truax; Town Manager as alternate
Eastern Sierra Transit Authority (ESTA) Board – Bubser and Sauser Local Issues:
Mammoth Lakes Tourism (MLT) Board – Wentworth
Mammoth Lakes Recreation (MLR) Board – Truax
Eastern Sierra Community Housing Board – Rice
Treasury Oversight Committee – Finance Director; Town Manager as alternate Parks and Recreation Master Plan Advisory Committee – Rice; Bubser as the alternate
LEGAL CONSIDERATIONS:
According to the California Open Meeting Act, commonly referred to as the Brown Act, the agenda must reflect every matter to be discussed by a governing body.
RECOMMENDATION(S):
This agenda bill is submitted for information only.