Agenda — Maricopa City Council, September 10, 2024

Maricopa City Council Agenda
Tuesday, September 10, 2024
6:00 p.m.

Location: Gusher Hall, 271 California Street, Maricopa, CA 93252 and is also available through Zoom Video Conferencing;
https://zoom.us/join Meeting ID: 864 6838 4442 Phone: 1(669)900-6833 Passcode: 769293
Any or all City Council Members may be attending the meeting remotely pursuant to California Governor's Executive Order N-29-20, issued on March 17, 2020, to prevent the spread of Covid-19.

If you need help accessing ZOOM or have questions, please call us at City Hall-661-769-8279 I. Pledge of Allegiance, Moment of Silent Meditation, Call to Order II. Roll Call:

Ill. Mayor Morse
Mayor Pro Tem Bell City Administrator Eric Ziegler
Council Member Albright City Attorney Alan Peake
Council Member Crump City Treasurer Dorine Horn
Council Member Owens City Clerk Wendy Harrison
IV. Community Recognition
V. Reorder of Agenda
VI. Council Reports/Statements
a. Report by Public Safety/Sherriff Department/Fire Department b. City Clerk Wendy Harrison
c. City Treasurer Horn
d. City Administrator Ziegler
e. City Attorney Alan Peake
f. City Council Members
VII. Public Hearings:

VIII. Public Comment

PERSONS WISHING TO ADDRESS THE COUNCIL ON ITEMS WITHIN ITS JURISDICTION, BUT NOT ON THIS AGENDA MAY DO SO NOW. ANY ITEMS PRESENTED TO THE COUNCIL AT THIS TIME WILL NOT BE ACTED UPON.

Please Note: State law allows the City Council to briefly respond to questions on items raised by the public which are not on the agenda Govt. Code Section 54954.2 (a). Alternately, the Council may choose to direct staff to provide information at the following meeting, any member of the public may comment on any matter within the jurisdiction of the city that is not on the agenda. Those wishing to comment should be recognized by the mayor and approach the podium.

Please complete a Speaker's Form and present it to the City Clerk prior to the start of the meeting to be acknowledged as a speaker.

IX. Approval of Minutes- none
X. Consent Calendar
Approve payment of payroll July 2024
Approve payment of warrants July 2024
XI. Agendized Items
a. AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF MARICOPA

SETTING COMPENSATION FOR THE OFFICE OF CITY COUNCIL
MEMBER PURSUANT TO SECTION 36516 ET SEQ, CALIFORNIA

GOVERNMENT CODE

RECOMMENDATION

1. Motion to waive the reading of an ordinance entitled An Ordinance of The City Council of The City of Maricopa Setting Compensation for The Office of City Council Member Pursuant to Section 36516 Et Seg, California Government Code.

2. Motion to introduce an ordinance entitled An Ordinance of The City Council of The City of Maricopa Setting Compensation for The Office of City Council Member Pursuant to Section 36516 Et Seg, California Government Code b. ACCEPT CITY OF MARICOPA TDA AUDIT FOR FISCAL YEAR ENDING JUNE 30, 2022.

RECOMMENDATION
Motion to accept City of Maricopa TDA Audit for Fiscal Year Ending June 30, 2022. c. ACCEPT CITY OF MARICOPA TDA AUDIT FOR FISCAL YEAR ENDING JUNE 30, 2023.

RECOMMENDATION
Motion to accept City of Maricopa TDA Audit for Fiscal Year Ending June 30, 2023.

XII. New Business
XIII. Council/Staff Items
XIV. Closed Session- None
XV. Adjourn
I certify that a copy of this agenda was posted at Maricopa City Hall, Gusher Hall, and Maricopa Post Office on September 5, 2024.

Wendy Harrison, City Clerk
XI-a

AGENDA ITEM
TITLE: AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF MARICOPA SETTING COMPENSATION FOR THE OFFICE OF CITY COUNCIL MEMBER PURSUANT TO SECTION 36516 ET SEQ, CALIFORNIA

GOVERNMENT CODE
PROPOSED BY: City Council
MEETING DATE: September 10, 2024
RECOMMENDATION:

1. Motion to waive the reading of an ordinance entitled An Ordinance Of The City Council Of The City Of Maricopa Setting Compensation For The Office Of City Council Member Pursuant To Section 36516 Et Seq, California Government Code.

2. Motion to introduce an ordinance entitled An Ordinance Of The City Council Of The City Of Maricopa Setting Compensation For The Office Of City Council Member Pursuant To Section 36516 Et Seq, California Government Code

BACKGROUND
At the regularly scheduled meeting of Tuesday, June 11, 2024, Council directed staff to prepare necessary documents to set council member compensation at the sum of One Hundred Dollars ($100) per month.

The City Attorney then requested that the matter be tabled pending review of recent amendments to state law governing City Council compensation. The City Attorney's comments are attached hereto as Exhibit B. This being the case, maximum allowable compensation for Council Members is Ninety Five Dollars ($95) per month.

Council salaries are governed by Section 36516 and Section 36516.5 of the California Government Code, a copy of which is attached hereto as Exhibit A.

Given that council member compensation is a council issue, staff has no recommendation on this matter. If council wishes to adopt the ordinance prepared at its request, it is appropriate to consider the following actions.

1. Favorably consider a motion to waive the reading of an ordinance entitled An Ordinance Of The City Council Of The City Of Maricopa Setting Compensation For The Office Of City Council Member Pursuant To Section 36516 Et Seq, California Government Code.

2. Favorably consider a motion to introduce an ordinance entitled An Ordinance Of The City Council Of The City Of Maricopa Setting Compensation For The Office Of City Council Member Pursuant To Section 36516 Et Seq, California Government Code.

Should Council take the above actions, the ordinance will be placed on the September 24, 2024 meeting agenda for adoption. If adopted, it will become effective 30 days thereafter. Payment of the amended compensation will begin following certification the November 6, 2024 election and installation of elected/re- elected Council Members.

ORDINANCE

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF MARICOPA SETTING

COMPENSATION FOR THE OFFICE OF CITY COUNCIL MEMBER
PURSUANT TO SECTION 36516 ET SEQ, CALIFORNIA GOVERNMENT CODE WHEREAS Section 36516 (a) (1), California Government Code states that "a city council may enact an ordinance providing that each member of the city council shall receive a salary based on the population of the city as set forth in paragraph (2)"; and WHEREAS Section 36516 (a) (2), states that "The salaries approved by ordinance under paragraph (1) shall be as follows:
(A) In cities up to and including 35,000 in population, up to and including nine hundred fifty dollar ($950) per month"; and
WHEREAS Section 36516.5, California Government Code states "A change in compensation does not apply to a council member during the council member's term of office. This prohibition shall not prevent the adjustment of the compensation of all members of a council serving staggered terms whenever one or more members of the city council becomes eligible for a salary increase by virtue of the council member beginning a new term of office"; and WHEREAS the city council wishes to set compensation for the office of city council member at the rate of Ninety Five Dollars ($95) per month

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MARICOPA DOES HEREBY ORDAIN AS FOLLOWS:
($95) per month.

2. This ordinance shall become effective following the statewide general election conducted on Tuesday, November 5, 2024 pursuant to applicable provisions of Section 36516.5, California Government Code.

ADOPTED, SIGNED AND APPROVED THIS 24** DAY OF SEPTEMBER, 2024.

AYES:

NOES:

ABSENT:

ABSTAIN:

City Council of Maricopa, California
By_
CORY MORSE, Mayor
ATTEST: APPROVED AS TO FORM:

By By
WENDY HARRISON, City Clerk ALAN PEAKE, City Attorney
A
California
MULATI

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GOVERNMENT CODE - GOV
TITLE 4. GOVERNMENT OF CITIES [34000 - 45345] ( Title 4 added by Stats. 1949, Ch. 79. ) DIVISION 3. OFFICERS [36501 - 41805] (Division 3 added by Stats. 1949, Ch. 79.) PART 1. GENERAL [36501 - 36525] ( Part 1 added by Stats. 1949, Ch. 79. ) 36516. (a) (1) A city council may enact an ordinance providing that each member of the city council shall receive a salary based on the population of the city as set forth in paragraph (2). (2) The salaries approved by ordinance under paragraph (1) shall be as follows:
(A) In cities up to and including 35,000 in population, up to and including nine hundred fifty dollars ($950) per (B) In cities over 35,000 up to and including 50,000 in population, up to and including one thousand two hundred seventy-five dollars ($1,275) per month.
(C) In cities over 50,000 up to and including 75,000 in population, up to and including one thousand six hundred dollars ($1,600) per month.
(D) In cities over 75,000 up to and including 150,000 in population, up to and including one thousand nine hundred dollars ($1,900) per month.
(E) In cities over 150,000 up to and including 250,000 in population, up to and including two thousand five hundred fifty dollars ($2,550) per month.
(F) In cities over 250,000 population, up to and including three thousand two hundred dollars ($3,200) per month.
(3) For the purposes of this subdivision, the population of a city shall be determined by the last preceding federal census, or a subsequent census, or estimate validated by the Department of Finance. (4) The salary of council members may be increased beyond the amount provided in this subdivision by an ordinance or by an amendment to an ordinance, but the amount of the increase shall not exceed the greater of either of the following:
(A) An amount equal to 5 percent for each calendar year from the operative date of the last adjustment of the salary in effect when the ordinance or amendment is enacted. (B) An amount equal to inflation since January 1, 2024, based upon the California Consumer Price Index, which shall not exceed 10 percent for each calendar year. (5) No ordinance shall be enacted or amended to provide automatic future increases in salary. (b) Notwithstanding subdivision (a), at any municipal election, the question of whether city council members shall receive a salary for services, and the amount of that salary, may be submitted to the electors. If a majority of the electors voting at the election favor it, all of the council members shall receive the salary specified in the election call. The salary of council members may be increased beyond the amount provided in this section or decreased below the amount in the same manner.
(c) Unless specifically authorized by another statute, a city council may not enact an ordinance providing for compensation to city council members in excess of that authorized by the procedures described in subdivisions (a) and (b). For the purposes of this section, compensation includes payment for service by a city council member on a commission, committee, board, authority, or similar body on which the city council member serves. If the other statute that authorizes the compensation does not specify the amount of compensation, the maximum amount shall be one hundred fifty dollars ($150) per month for each commission, committee, board, authority, or similar (d) Any amounts paid by a city for retirement, health and welfare, and federal social security benefits shall not be included for purposes of determining salary under this section, provided that the same benefits are available and paid by the city for its employees.
(e) Any amounts paid by a city to reimburse a council member for actual and necessary expenses pursuant to Section 36514.5 shall not be included for purposes of determining salary pursuant to this section. (f) A city council member may waive any or all of the compensation permitted by this section. (g) (1) For the purposes of this section, a city council shall consider the adoption of an ordinance to increase compensation in open session during at least two regular meetings of the city council. (2) At the first meeting, the city council shall present the proposed ordinance, which shall include findings demonstrating the need for the increased compensation. The ordinance shall not be adopted at the first meeting. (3) At least seven days after the first meeting, the city council shall hold a second meeting to consider whether to adopt the ordinance.
(Amended by Stats. 2023, Ch. 27, Sec. 2. (SB 329) Effective January 1, 2024.) Cali

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GOVERNMENT CODE - GOV
TITLE 4. GOVERNMENT OF CITIES [34000 - 45345] ( Title 4 added by Stats. 1949, Ch. 79. ) DIVISION 3. OFFICERS [36501 - 41805] (Division Division added by Stats. Stats. Ch. Ch. ) PART 1. GENERAL [36501 - 36525] ( Part 1 added by Stats. 1949, Ch. 79. ) 36516.5. A change in compensation does not apply to a council member during the council member's term of office.

This prohibition shall not prevent the adjustment of the compensation of all members of a council serving staggered terms whenever one or more members of the city council becomes eligible for a salary increase by virtue of the council member beginning a new term of office.
(Amended by Stats. 2010, Ch. 699, Sec. 15. (SB 894) Effective January 1, 2011.) EXHIBI+ B

WALL, WALL & PEAKE

A PARTNERSHIP OF PROFESSIONAL CORPORATIONS
1920 20" street
BAKERSFIELD, CA 93301
JOHN S. WALL* TELEPHONE (661) 327-8461
ALAN J. PEAKE* FAX (661)327-8568
September 3,2024
*VIA EMAIL*
Eric G. Ziegler
City of Maricopa
City Administrator
[email protected]
Eric,
Unfortunately, the Attorney Generals office does not provide verbal advice to City Attorneys on non-criminal matters. However, in reviewing the revised GC section 36516 it has the same basic prohibition limiting Council Members' salaries to a non- cumulative salary increase of 5% per year from the last increase G.C.§36516(a)(9)(a) as the old Section 36516 (a)(4).

Based on the existing Attorney Generals opinion, I do not believe that City Council Members salaries can be raised more than 5% per year from the last raise.

Very Truly Yours,
X/b

AGENDA ITEM
TITLE: Accept City of Maricopa TDA audit for Fiscal Year Ending June 30, 2022 PROPOSED BY: Eric G. Ziegler
MEETING DATE: September 10, 2024

RECOMMENDATION
Motion to Accept City of Maricopa TDA Audit for Fiscal Year Ending June 30, 2022.

BACKGROUND
Attached hereto is the audit of the City of Maricopa's TDA Funds for the fiscal year ending June 30, 2022. The audit was performed by Brown Armstrong, Certified Public Accountants under contract to the Kern Council of Governments (KernCOG).

Staff has cooperated with both KernCOG and Brown Armstrong to provide the necessary information to complete the audit resulting in the attached reports for Council consideration. Staff will briefly discuss the audit at the regularly scheduled Council meeting. It is important to note, however, that the auditor's conclusion is that financial statements associated with the audit present fairly, in all material respect, the respective financial position of the city's TDA funds for the year audited.

Staff recommends that Council favorably consider a motion to accept City of Maricopa TDA Audit for Fiscal Years Ending June 30, 2022.

City Adm.

Approval FISCAL IMPACT:
$
Eric G. Ziegler Funds Budgeted: Yes o l Amount Required Amount Budgeted Appropriation Requested
Account Number Reviewed by Finance
BROWN
ARMSTRONG www.ba.cpa
CERTIRED PURIC ACCOUNTANTS 661-324-4971
To the Board of Directors
Kern Council of Governments
Bakersfield, California
To the City Council
City of Maricopa
Maricopa, California
We have audited the financial statements of the Streets and Roads Fund (Transportation Development Act (TDA Fund) of the City of Maricopa (the City) as of and for the fiscal year ended June 30, 2022. Professional standards require that we provide you with information about our responsibilities under auditing standards generally accepted in the United States of America and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated April 20, 2022. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Findings
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. No new accounting policies were adopted, and the application of existing policies was not changed during the year ended June 30, 2022. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. There were no sensitive estimates.

The financial statement disclosures are neutral, consistent, and clear.

Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. There were no such misstatements.

Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit.

BAKERSFIELD FRESNO STOCKTON
4200 Truxtun Avenue, Suite 300 10 River Park Place East, Suite 208 2423 West March Lane, Suite 202 Bakersfield, CA 93309 Fresno, CA 93720 Stockton, CA 95207 661-324-4971 559-476-3592 209-451-4833
Management Representations
We have requested certain representations from management that are included in the management representation letter dated August 13, 2024.

Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the City's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

Other Matters
We were engaged to report on the schedule of project status, which accompanies the financial statements but is not required supplementary information (RSI). With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

Restriction on Use
This information is intended solely for the information and use of the Board of Directors and management of Kern Council of Governments and the City Council and management of the City and is not intended to be, and should not be, used by anyone other than these specified parties.

BROWN ARMSTRONG

ACCOUNTANCY CORPORATION
Brown timafrong
fecountang Corporation
Bakersfield, California
August 13, 2024

CITY OF MARICOPA

TRANSPORTATION DEVELOPMENT ACT FUNDS

FISCAL AND COMPLIANCE AUDIT
PURSUANT TO SECTION 99245

OF THE PUBLIC UTILITIES CODE

FINANCIAL STATEMENTS AND

INDEPENDENT AUDITOR'S REPORTS

FOR THE FISCAL YEAR ENDED
JUNE 30, 2022

CITY OF MARICOPA

TRANSPORTATION DEVELOPMENT ACT FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022

TABLE OF CONTENTS
Page
Independent Auditor's Report............. 1
Financial Statements
Balance Sheet - Streets and Roads Fund.. 3
Statement of Revenues, Expenditures, and Changes in Fund Balance - Streets and Roads Fund................ 4
Notes to the Financial Statements...... 5
Supplementary Information
Schedule of Project Status.... 8
Other Reports
Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards. 9 Independent Auditor's Report on State Compliance 11
BROWN
ARMSTRONG www.ba.cpa
CHATHED PURIC ACCOUNTANTS 661-324-4971

INDEPENDENT AUDITOR'S REPORT
To the Board of Directors
Kern Council of Governments
Bakersfield, California
To the City Council
City of Maricopa
Maricopa, California
Report on the Audit of the Financial Statements
We have audited the accompanying financial statements of the Streets and Roads Fund (the Transportation Development Act (TDA) Fund) of the City of Maricopa, California (City), as of and for the fiscal year ended June 30, 2022, as listed in the table of contents, and the related notes to the financial statements. The June 30, 2021, summarized comparative information has been derived from the 2021 financial statements and is included for additional analysis only.

Auditor's Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control, relating to the TDA Funds, relevant to the City's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control relating to the TDA Fund. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
1 BAKERSFIELD FRESNO STOCKTON
4200 Truxtun Avenue, Suite 300 10 River Park Place East, Suite 208 2423 West March Lane, Suite 202 Bakersfield, CA 93309 Fresno, CA 93720 Stockton, CA 95207 661-324-4971 550-176-3592 209-451-4833
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the TDA Fund of the City, as of June 30, 2022, and the respective changes in financial position for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.

Emphasis of Matter
As discussed in Note 1, the financial statements present only the TDA Fund of the City pursuant to Section 99245 of the Public Utilities Code and do not purport to, and do not, present the financial position of the City as of June 30, 2022, or the changes in its financial position for the fiscal year then ended, in conformity with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter.

Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the financial statements of the TDA Fund of the City. The Schedule of Project Status on page 8 is presented for purposes of additional analysis and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements of the TDA Fund of the City. This supplemental data has been 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 auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated August 13, 2024, on our consideration of the City's internal control over financial reporting as it relates to the TDA Fund and our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control over financial reporting or on compliance relating to the TDA Fund. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financial reporting and compliance relating to the TDA Fund.

BROWN ARMSTRONG

ACCOUNTANCY CORPORATION
Brown timatrong
Bakersfield, California
August 13, 2024 fecountancy Corporation
2 CITY OF MARICOPA

STREETS AND ROADS FUND

BALANCE SHEET
JUNE 30, 2022

WITH COMPARATIVE TOTALS
2022 2021
ASSETS
Current Assets:

Cash and investments $ 52,077 $ 8,286
Due from other governments 43,388 84,507
Total Assets $ 95,465 $ 92,793

LIABILITIES AND FUND BALANCE
Current Liabilities:

Accounts payable $ 8,640 $ 5,777
Due to other funds 76,667 76,667
Total Liabilities 85,307 82,444
Fund Balance:

Restricted for TDA expenditure 10,158 10,349
Total Liabilities and Fund Balance $ 95,465 $ 92,793
The accompanying notes are an integral part of these financial statements.

CITY OF MARICOPA

STREETS AND ROADS FUND

STATEMENT OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED JUNE 30, 2022

WITH COMPARATIVE TOTALS
2022 2021

REVENUES
Local transportation fund $ 43,388 $ 43,008
Interest 3 4
Total Revenues 43,391 43,012

EXPENDITURES
Public works and community development 43,582 41,458
Change in Fund Balance (191) 1,554
Fund Balance, Beginning 10,349 8,795
Fund Balance, Ending $ 10,158 $ 10,349
The accompanying notes are an integral part of these financial statements.

CITY OF MARICOPA

TRANSPORTATION DEVELOPMENT ACT FUNDS

NOTES TO THE FINANCIAL STATEMENTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022

WITH COMPARATIVE TOTALS
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the Streets and Roads Fund (the Transportation Development Act (TDA) accounting and financial reporting principles. The more significant of the City's accounting policies are described below.

A. Reporting Entity
The TDA provides funding of public transportation through regional planning and programming agencies. Funds are allocated to the City through the county transportation planning agency, Kern Council of Governments (KCOG). The TDA Fund accounts for the City's share of the TDA allocations, which are legally restricted for specific purposes as detailed in applicable sections of the Public Utilities Code.

The accompanying financial statements present only the TDA Fund of the City and are not intended to present fairly the financial position, changes in financial position, or cash flows of the City in conformity with accounting principles generally accepted in the United States of America.

The City Council does not adopt a budget that provides for the general operations of the City TDA Fund. As the City does not budget for general operations for the TDA Fund, a budget to actual comparison for the TDA Fund is not included as supplementary information.

B. Fund Accounting
The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self- balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

The TDA Fund is a governmental fund that is used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes.

C. Measurement Focus and Basis of Accounting
The TDA Fund is accounted for using the current financial resources measurement focus and the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when they become measurable and available and expenditures are recognized when the fund liabilities are incurred. "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter (60 days) to be used to pay liabilities of the current period.
5 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Measurement Focus and Basis of Accounting (Continued) The TDA Fund reports unearned revenue on its balance sheet. Unearned revenue for this fund arises when potential revenue does not meet the "measurable" and "available" criteria for recognition in the current period or when resources are received in advance of meeting eligibility requirements. in subsequent periods, when both revenue recognition criteria are met, or when the City has a legal claim to the resources, the liability for unearned revenue is removed from the balance sheet and revenue is recognized.

No new accounting policies were adopted and the application of existing policies was not changed during the fiscal year.

D. Interfund Transactions
The City's General Fund may advance cash for payment of expenditures related to the TDA Fund.

Such amounts are classified as "Due to Other Funds" on the TDA Fund's balance sheet.

E. Grants
Grant revenues and receivables are recorded when all of the eligibility requirements imposed by the provider have been met. Grant sources include State Transit Assistance (STA) and Local Transportation Fund (LTF). The LTF and STA were created by the State Legislature under the TDA.

F. Transfers
The City transfers TDA funds from the General Fund to and from the TDA Fund when eligible TDA expenditures have been incurred for specific projects.

G. Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from these estimates.

NOTE 2 - CASH AND INVESTMENTS
Cash balances of the TDA Fund are pooled with those of other funds of the City. Investment income resulting from this pooling is allocated among the funds based upon each respective fund's average cash balance in relation to the aggregate investment balance. Further information regarding the City's cash and investment pool may be found in the City's basic financial statements.

NOTE 3 - STATE OF GOOD REPAIR
On April 28, 2017, the governor signed the Road Repair and Accountability Act 2017, Senate Bill (SB) 1 (Chapter 5, Statues of 2017), which includes a program that will provide additional revenues for transit infrastructure repair and service improvements, known as the State of Good Repair (SGR) Program. This program received funding of approximately $105 million annually. SR funds are to be made available for eligible transit maintenance, rehabilitation, and capital projects.

No funds were received or expended for the SGR Program for the fiscal year ended June 30, 2022. 6 NOTE 4 - SUBSEQUENT EVENTS
The date to which events occurring after June 30, 2022, have been evaluated for possible adjustments to the financial statements or disclosures is August 13, 2024, which is the date that the financial statements were available to be issued. There were no events brought to our attention that were deemed to be reportable at that time.

As a result of the spread of the COVID-19 coronavirus, economic uncertainties have arisen that are likely to negatively impact course-related income; however, the related financial impact and duration cannot be reasonably estimated at this time.
7 SUPPLEMENTARY INFORMATION

CITY OF MARICOPA

STREETS AND ROADS FUND

SCHEDULE OF PROJECT STATUS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022

WITH COMPARATIVE TOTALS
For the Fiscal Year Ended June 30, 2022
Project Description Beginning Balance LTF Allocation Allocation Adjustments Interest Earning Allocation Expenditures Ending Balance Operating:

Road and Street Light Maintenance 10,349 43,388 = $
Total Operating 10,349 43,388
For the Fiscal Year Ended June 30, 2021
Project Description Beginning Balance LTF Allocation Allocation Adjustments Interest Earning Allocation Expenditures Ending Balance Operating:

OTHER REPORTS
BROWN
BA ARMSTRONG www.ba.cpa
CERTIFIED PUREC ACCOUNTANTS 661-324-4971

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER

FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Director:

Kern Council of Governments
Bakersfield, California
To the City Council
City of Maricopa
Maricopa, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the Streets and Roads Fund (the Transportation Development Act (TDA) Fund) of the City of Maricopa, California (City), as of and for the fiscal year ended June 30, 2022, and the related notes to the financial statements, and have issued our report thereon dated August 13, 2024.

Report on Internal Control Over Financial Reporting
In planning and performing our audit, we considered the City's internal control over financial reporting (internal control) as it relates to the TDA Fund as a basis for designing our auditing procedures for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control relating to the TDA Fund. Accordingly, we do not express an opinion on the effectiveness of the City's internal control relating to the TA Fund.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
9 BAKERSFIELD FRESNO STOCKTON
4200 Truxtun Avenue, Suite 300 10 River Park Place East, Suite 208 2123 West March Lane, Suite 202 Bakersfield, CA 93309 Fresno, CA 93720 Stockton, CA 95207 661-324-4971 550-476-3592 209-451-4833
RECISTEREO with the ToNic Colasery Aomating Orsigh Bandwed MEMPER of diseAmarion Bastic of Contint Pid Aravatant Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the TDA Fund financial statements are free from material misstatement, we performed tests of the City's compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance relating to the TDA Fund and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control or on compliance relating to the TDA Fund. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control and compliance relating to the TDA Fund. Accordingly, this communication is not suitable for any other purpose.

This report is intended solely for the information and use of the Kern Council of Governments, City management, the City Council, California Department of Transportation, and the State Controller's Office and is not intended to be, and should not be, used by anyone other than these specified parties.

BROWN ARMSTRONG

ACCOUNTANCY CORPORATION
Brown timatrong
fecountaney Corporation
Bakersfield, California
August 13, 2024
BROWN
B ARMSTRONG www.ba.cpa
CERTIFED PURLIC ACCOUNTANTS 661-324-4971

INDEPENDENT AUDITOR'S REPORT ON STATE COMPLIANCE
To the Board of Directors
ern Council of Government
akersfield, Californi
To the City Council
City of Maricopa
Varicopa, California
Report on Compliance with Transportation Development Act Requirements We have audited the City of Maricopa, California's (City) compliance with Transportation Development Act (TDA) requirements that funds allocated to and received by the City were expended in conformance with applicable statutes, rules, and regulations of the TDA and the allocation instructions and resolutions of the Kern Council of Governments as required by Sections 6666 and 6667 of Title 21, Division 3, Chapter 2, Article 5.5 of the California Code of Regulations during the fiscal year ended June 30, 2022.

Management's Responsibility
Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to the applicable statutes, rules, and regulations of the TA.

Auditor's Responsibility
Our responsibility is to express an opinion on each of the City's compliance requirements referred to above. We have conducted our audit of compliance in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on the Streets and Roads Fund (the TDA Fund), allocated for transit and non-transit purposes, occurred. An audit includes examining, on a test basis, evidence about the City's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.

Opinion on Transportation Development Act Compliance
In our opinion, the City complied, in all material respects, with the compliance requirements referred to above that are applicable to the City for the fiscal year ended June 30, 2022. 11 BAKERSFIELD FRESNO STOCKTON
4200 Truxtun Avenue, Suite 300 10 River Park Place East, Suite 208 2423 West March Lane, Suite 202 Bakersfield, CA 93309 Fresno, CA 93720 Stockton, CA 95207 661-324-4971 559-476-3592 209-451-4833
Purpose of this Report
The purpose of this report on compliance is solely to describe the scope of our testing of compliance and the results of that testing. Accordingly, this report is not suitable for any other purpose.

BROWN ARMSTRONG

ACCOUNTANCY CORPORATION
Brown shmatrong
Secountancy Corporation
Bakersfield, California
August 13, 2024
12 XI - C

AGENDA ITEM
TITLE: Accept City of Maricopa TDA audit for Fiscal Year Ending June 30, 2023 PROPOSED BY: Eric G. Ziegler
MEETING DATE: September 10, 2024

RECOMMENDATION
Motion to Accept City of Maricopa TDA Audit for Fiscal Year Ending June 30, 2023.

BACKGROUND
Attached hereto is the audit of the City of Maricopa's TDA Funds for the fiscal year ending June 30, 2023. The audit was performed by Brown Armstrong, Certified Public Accountants under contract to the Kern Council of Governments (KernCOG).

City Adm.

Approval FISCAL IMPACT:
$
No I
Eric G. Ziegler Funds Budgeted: Yes Amount Required
Amount Budgeted Appropriation Requested
Account Number Reviewed by Finance
BROWN
BA ARMSTRONG www.ba.cpa
CERTIRED POR ACCOUNTANTS 661-324-4971
To the Board of Directors
Kern Council of Governments
Bakersfield, California
To the City Council
City of Maricopa
Maricopa, California
We have audited the financial statements of the Streets and Roads Fund (Transportation Development Act (TDA Fund) of the City of Maricopa (the City) as of and for the fiscal year ended June 30, 2023. Professional standards require that we provide you with information about our responsibilities under auditing standards generally accepted in the United States of America and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated April 28, 2023. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Findings
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. No new accounting policies were adopted, and the application of existing policies was not changed during the year ended June 30, 2023. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

The financial statement disclosures are neutral, consistent, and clear.

Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.

Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. There were no such misstatements.

BAKERSHELD FRESNO STOCKTON
4200 Truxtun Avenue, Suite 300 10 River Park Place Fast, Suite 208 2423 West March Lane, Suite 202 Bakersfield, CA 93309 Fresno, CA 93720 Stockton, CA 95207 661-324-4971 559-476-3592 209.451.4833
RESTER he Pater Contes AristoriginEsde MEMBER? Do Averican Idiot of Confood PuttArosintanas Management Representations
We have requested certain representations from management that are included in the management representation letter dated August 13, 2024.

BROWN ARMSTRONG

ACCOUNTANCY CORPORATION
Brown Amstrong
fecountane Corporation
Bakersfield, California
August 13, 2024

CITY OF MARICOPA

TRANSPORTATION DEVELOPMENT ACT FUNDS

FISCAL AND COMPLIANCE AUDIT
PURSUANT TO SECTION 99245

OF THE PUBLIC UTILITIES CODE

FINANCIAL STATEMENTS AND

INDEPENDENT AUDITOR'S REPORTS

FOR THE FISCAL YEAR ENDED
JUNE 30, 2023

CITY OF MARICOPA

TRANSPORTATION DEVELOPMENT ACT FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2023

TABLE OF CONTENTS
Page
Independent Auditor's Report 1
Financial Statements
Balance Sheet - Streets and Roads Fund... 3
Statement of Revenues, Expenditures, and Changes in Fund Balance - Streets and Roads Fun............. 4
... .......

Notes to the Financial Statements 5
Supplementary Information
Schedule of Project Status.. 8
Other Reports
Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards. 9 Independent Auditor's Report on State Compliance 11
BROWN
ARMSTRONG www.ba.cpa
CECREED PURIC ACCOUNTANTS 661-324-4971

INDEPENDENT AUDITOR'S REPORT
To the Board of Directors
Kern Council of Governments
Bakersfield, California
To the City Council
City of Maricopa
Maricopa, California
Report on the Audit of the Financial Statements
We have audited the accompanying financial statements of the Streets and Roads Fund (the Transportation Development Act (TDA) Fund) of the City of Maricopa, California (City), as of and for the fiscal year ended June 30, 2023, as listed in the table of contents, and the related notes to the financial statements. The June 30, 2022, summarized comparative information has been derived from the 2022 financial statements and is included for additional analysis only.

Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or Auditor's Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control, relating to the TDA Funds, relevant to the City's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control relating to the TDA Fund. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
1 BAKERSFIELD FRESNO STOCKTON
4200 Truxtun Avenue, Suite 300 10 River Park Place Fast. Suite 208 2423 West March Lane, Suite 202 Bakersfield, CA 93309 Fresno, CA 93720 Stockton, CA 95207 661-324-4971 550-476-3592 209-451-4833
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the TDA Fund of the City, as of June 30, 2023, and the respective changes in financial position for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.

Emphasis of Matter
As discussed in Note 1, the financial statements present only the TDA Fund of the City pursuant to Section 99245 of the Public Utilities Code and do not purport to, and do not, present the financial position of the City as of June 30, 2023, or the changes in its financial position for the fiscal year then ended, in conformity with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter.

Other Matters
Required Supplementary Information
Management has omitted management's discussion and analysis (MD&A) and budgetary comparison information that accounting principles generally accepted in the United States of America require to be presented to supplement the financial statements. Such missing information, although not a part of the financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the financial statements in an appropriate operational, economic, or historical context. Our opinion on the financial statements is not affected by this missing Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the financial statements of the TDA Fund of the City. The Schedule of Project Status on page 8 is presented for purposes of additional analysis and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements of the TDA Fund of the City. This supplemental data has been subjected to the auditing procedures applied in the 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 auditing standards generally accepted in the United financial statements as a whole.

BROWN ARMSTRONG

ACCOUNTANCY CORPORATION
Brown Simafrong
Bakersfield, California
August 13, 2024 ecountancy Corporation
2 CITY OF MARICOPA

STREETS AND ROADS FUND

BALANCE SHEET
JUNE 30, 2023

WITH COMPARATIVE TOTALS
2023 2022
ASSETS
Current Assets:

Cash and investments $ 10,567 $ 52,077
Due from other governments 89,243 43,388
Total Assets $ 99,810 $ 95,465

LIABILITIES AND FUND BALANCE
Current Liabilities:

Accounts payable $ 8,675 $ 8,640
Due to other funds 76,667 76,667
Total Liabilities 85,342 85,307
Fund Balance:

Restricted for TDA expenditure 14,468 10,158
Total Liabilities and Fund Balance $ 99,810 $ 95,465
The accompanying notes are an integral part of these financial statements. 3 CITY OF MARICOPA

STREETS AND ROADS FUND

STATEMENT OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED JUNE 30, 2023

WITH COMPARATIVE TOTALS
2023 2022

REVENUES
Local transportation fund $ 45,885 $ 43,388
Interest 4 3
Total Revenues 45,889 43,391

EXPENDITURES
Public works and community development 41,579 43,582
Change in Fund Balance 4,310 (191)
Fund Balance, Beginning 10,158 10,349
Fund Balance, Ending $ 14,468 $ 10,158
The accompanying notes are an integral part of these financial statements.

CITY OF MARICOPA

TRANSPORTATION DEVELOPMENT ACT FUNDS

NOTES TO THE FINANCIAL STATEMENTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2023

WITH COMPARATIVE TOTALS
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the Streets and Roads Fund (the Transportation Development Act (TDA) described below.

A. Reporting Entity
The TDA provides funding of public transportation through regional planning and programming agencies. Funds are allocated to the City through the county transportation planning agency, Kern Council of Governments (KCOG). The TDA Fund accounts for the City's share of the allocations, which are legally restricted for specific purposes as detailed in applicable sections of the Public Utilities Code.

The TDA Fund is a governmental fund that is used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes.

In subsequent periods, when both revenue recognition criteria are met, or when the City has a legal claim to the resources, the liability for unearned revenue is removed from the balance sheet and revenue is recognized.

No new accounting policies were adopted and the application of existing policies was not changed during the fiscal year.

D. Interfund Transactions
The City's General Fund may advance cash for payment of expenditures related to the TA Fund.

Such amounts are classified as "Due to Other Funds" on the TDA Fund's balance sheet.

F. Transfers
The City transfers TDA funds from the General Fund to and from the TDA Fund when eligible TDA expenditures have been incurred for specific projects.

NOTE 3 - STATE OF GOOD REPAIR
On April 28, 2017, the governor signed the Road Repair and Accountability Act 2017, Senate Bill (SB) 1 (Chapter 5, Statues of 2017), which includes a program that will provide additional revenues for transit infrastructure repair and service improvements, known as the State of Good Repair (SGR) Program. This program received funding of approximately $105 million annually. SGR funds are to be made available for eligible transit maintenance, rehabilitation, and capital projects.

No funds were received or expended for the SGR Program for the fiscal year ended June 30, 2023.

NOTE 4 - SUBSEQUENT EVENTS
The date to which events occurring after June 30, 2023, have been evaluated for possible adjustments to the financial statements or disclosures is August 13, 2024, which is the date that the financial statements were available to be issued. There were no events brought to our attention that were deemed to be reportable at that time.

SUPPLEMENTARY INFORMATION

CITY OF MARICOPA

STREETS AND ROADS FUND

SCHEDULE OF PROJECT STATUS
FOR THE FISCAL YEAR ENDED JUNE 30, 2023

WITH COMPARATIVE TOTALS
For the Fiscal Year Ended June 30, 2023
Project Description Beginning Balance LTF Allocation Allocation Adjustments Interest Earning Allocation Expenditures Ending Balance Operating:

Road and Street Light Maintenance 45,885 41,579 14,468
Total Operating 10,158 45,885 41,579 14,468
For the Fiscal Year Ended June 30, 2022
Project Description Beginning Balance LTF Allocation Allocation Adjustments Interest Earning Allocation Expenditures Ending Balance Operating:

Road and Street Light Maintenance 10,349 43,388
Total Operating 10,349 43,388

OTHER REPORTS
BROWN
BA ARMSTRONG www.ba.cpa
CERERED PURI ACCOUNTANTS 661-324-4971

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER

FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Directors
Bakerstel, Cot Cornia ments
To the City Council
City of Maricopa
Maricopa, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the Streets and Roads Fund (the Transportation Development Act (TDA) Fund) of the City of Maricopa, California (City), as of and for the fiscal year ended June 30, 2023, and the related notes to the financial statements, and have issued our report thereon dated August 13, 2024.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
9 BAKERSHIELD FRESNO STOCKTON
4200 Truxtun Avenue, Suite 300 10 River Park Place East, Suite 208 2123 West March Lane. Suite 202 Bakersfield, CA 93309 Fresno, CA 93720 Stockton, CA 95207 661-324-4971 550-176-3502 209-451-4833
Report Compliance and Other Matters
As part of obtaining reasonable assurance about whether the TDA Fund financial statements are free from material misstatement, we performed tests of the City's compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance relating to the TDA Fund and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal control or on compliance relating to the TDA Fund. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control and compliance relating to the TA Fund. Accordingly, this communication is not suitable for any other purpose.

BROWN ARMSTRONG

ACCOUNTANCY CORPORATION
Brown timatrong
fecountany Corporation
Bakersfield, California
August 13, 2024
10 BROWN
BA ARMSTRONG www.ba.cpa
CEKHRED PURI ACCOUNTANTS 661-324-4971

INDEPENDENT AUDITOR'S REPORT ON STATE COMPLIANCE
To the Board of Directors
Kern Council of Governments
Bakersfield, California
To the City Council
City of Maricopa
Maricopa, California
Report on Compliance with Transportation Development Act Requirements We have audited the City of Maricopa, California's (City compliance with Transportation Development Act (TDA) requirements that funds allocated to and received by the City were expended in conformance with applicable statutes, rules, and regulations of the TDA and the allocation instructions and resolutions of the Kern Council of Governments as required by Sections 6666 and 6667 of Title 21, Division 3, Chapter 2, Article 5.5 of the California Code of Regulations during the fiscal year ended June 30, 2023.

Opinion on Transportation Development Act Compliance
In our opinion, the City complied, in all material respects, with the compliance requirements referred to above that are applicable to the City for the fiscal year ended June 30, 2023. 11 BAKERSFIELD FRESNO STOCKTON
1200 Truxtun Avenue, Suite 300 10 River Park Place Fast. Suite 208 2423 West March Lane, Suite 202 Bakersfield, CA 93309 Fresno, CA 93720 Stockton, CA 95207 661-324-4971 550-176-3592 209-451-4833
REGISTERED set the Tols Congue Lovag Oszed Bundwat MEMBER of Bo Action hesitate of Cotind Told Austra Purpose of this Report
The purpose of this report on compliance is solely to describe the scope of our testing of compliance and the results of that testing. Accordingly, this report is not suitable for any other purpose.

BROWN ARMSTRONG

ACCOUNTANCY CORPORATION
Brown timatrong
ferountancy Corporation
Bakersfield, California
August 13, 2024
12 Warrants & Payroll - July 2024
Refuse Fund Account Expenditures - July 1-31, 2024
To Date Ck# Amount For
Westside Waste Management Co. 8 23709 $ 8,138.78 Detailed Documents Attached Westside Waste Management Co. 31 23726 $ 8,139.89 Detailed Documents Attached I$ 16,278.67 | Total Expenditures July 2024
Sewer Fund Account Expenditures - July 1-31, 2024
To Date Ck# Amount For
Pace Analytical Services, LLC 16 23717 $ 284.00 Detailed Documents Attache PG&- CFM/PPPC Department 16 23718 $ 27.17 Detailed Documents Attacher PG&- CFM/PPPC Department 31 23727 $ 81.56 Detailed Documents Attached $ 392.73 Total Expenditures July 2024
General Account Expenditures - July 1-31, 2024
To Date Ck # Amount
Ameritas Life Insurance Corp. 8 23700 $ 317.32 Detailed Documents Attached City of Taft 8 23701 130.00 Detailed Documents Attached Department of Treasury 8 23702 432.95 Detailed Documents Attached Employment Development Department 8 23703 $ 156.20 Detailed Documents Attached Kaiser Foundation 8 23704 $ 190.33 Detailed Documents Attached Country Auto & Truck 8 23705 $ 69.13 Detailed Documents Attached PG&- CFM/PPPC Department 8 23706 3,675.12 Detailed Documents Attached Plumbers Depot Inc. 8 23707 $ 72,968.16 Detailed Documents Attached Verizon Wireless 8 23708 $ 209.26 Detailed Documents Attached AM Consulting Engineers, Inc. 9 23710 $ 3,460.00 Detailed Documents Attached California Building Standards Comm. 16 23711 $ 17.10 Detailed Documents Attached Taft Midway Driller 16 23712 $ 754.00 Detailed Documents Attached Department of Conservation 16 23713 $ 35.04 Detailed Documents Attached Kern County Fire Dept. 16 23714 2,426.92 Detailed Documents Attached True Value 16 23715 209.69 Detailed Documents Attached
West Kern Water District 16 23716 $ 386.63 Detailed Documents Attached Charter Communications 31 23719 1,497.78 Detailed Documents Attached C.A.Reding Co., Inc. 31 23720 237.23 Detailed Documents Attached Central San Joaquin Valley RMA 31 23721 $ 25,713.00 Detailed Documents Attached Corbin Willits Systems Inc. 31 23722 $ 443.59 Detailed Documents Attached Department of Treasury 31 23723 $ 516.11 Detailed Documents Attached Verizon Wireless 31 23724 208.85 Detailed Documents Attached Wall, Wall and Peake 31 23725 $ 1,934.00 Detailed Documents Attached USPS Dbt $ 36.63 Admin./Postage-Certified Mailing & Plans mailed to K.C.

Amazon Dbt $ 119.30 Park/Equip.Maint.- Mower Blades; City Hall-U.S. Flags Amazon Dbt $ 73.51 Admin./Office Desk File;Council Microphone Cords Sam's Club 11 Dbt $ 119.08 Admin./Annual Fee
Amazon 15 Dbt $ 177.11 Park/Maint.Sprinklers; California Flags Spectrum 17 Dbt $ 284.94 Pub.Works/Bill Never Received-About to be shut off A-1 Surety Bonds 18 Dbt 100.00 Refuse/CA Waste Tire Hauler License Bond Taft TV & Appliances 29 Dbt $ 321.00 Pub. Works/Washer for Uniforms Incoming Wire Transfer Fee Dbt $ 20.00 Funds from LAIF - Sheriff's Payment Incoming Wire Transfer Fee 10 Dbt $ 20.00 Funds from LAIF - Sewer/Jetter Payment $ 117,259.98 Warrants Subtotal
Payroll Expenditures - July 1-31, 2024
To Date Ck# Amount For
Payroll
Administration
Ziegler, Eric 10 251634 $ Salary - $100.00 - deduct. 100.00 Robison, Laura 10 DD* 1046.12 $24.86h x 72 = 1789.93 - deduct. 743.81 Horn, Dorine 10 DD* 802.42 16.50h x 64 = 1056.00 - deduct. 253.58 Animal Control & Public Works
Quilliams, Johnathan 10 DD* 738.16 $16.00h x 64 = 1024.00 - deduct. 285.84 Code Enforcement
Archibald, Derick 10 DD* 744.77 $25.00h x 35 = 875.00 - deduct.130.23 Elected Officials
Albright, Richard 10 251623 50.00 50.00 a month - deduct. .00 Bell, Virgil 10 251625 45.62 50.00 a month - deduct. 4.38 Crump, John 10 251626 45.62 50.00 a month - deduct. 4.38 Morse, Cory 10 251629 45.62 50.00 a month - deduct. 4.38 Owens, James 10 251630 45.62 50.00 a month - deduct. 4.38 Harrison, Wendy-City Clerk 10 251627 114.06 125.00 a month - deduct. 10.94 Horn, Dorine 10 251628 114.06 125.00 a month - deduct. 10.94 Cooling Center
Smith, Crystal 10 251633 295.60 $16.00h x 21 = 336.00 - deduct. 40.40 " 251638 295.60 $16.00h x 21 = 336.00 - deduct. 40.40
CA Disbursement 10 22.61 Garnishment
CA Disbursement 10 124.61 Garnishment
Payroll Tax 16 Dbt* 62.40 IRS
Payroll Tax 16 Dbt* 24.53 State EDD
Payroll Tax 17 Dbt* 1286.80 IRS
Payroll Tax 17 Dbt* 264.77 State EDD
Payroll Plus 10 251637 250.00 Payroll services, which includes; Payroll, Tax deposits, W-2's, & Garnishments
Administration
Robison, Laura 24 251642 893.02 $24.86h x 64 = 1591.04 - deduct. 698.02 Horn, Dorine 24 251640 860.89 16.50h x 64 = 1056.00 - deduct. 195.11 24 251640 2057.22 Unused Vacation 16.50h x 136 = 2244.00 - deduct.186.78 Animal Control & Public Works
Quilliams, Jonathan 24 251641 738.16 $16.00h x 64 = 1024.00 - deduct. 285.84 Code Enforcement
Archibald, Derick 24 251639 841.09 $25.00h x 40 = 1000.00 - deduct.158.91 Cooling Center
Smith, Crystal 24 251643 580.21 $16.00h x 42 = 672.00 - deduct. 91.79 CA Disbursement 24 251644 22.61 Garnishment
CA Disbursement 24 251645 124.61 Garnishment
Payroll Tax 31 Dbt* 1452.80 IRS
Payroll Tax 31 Dbt* 218.62 State EDD
14208.22 Payroll Total
$ 117,259.98 Warrant Total
$ 131,468.20 Total Expenditures June 2024
Refuse
SPORT.: Jul 08 24 Monday City of Maricopa PAGE:

JN. • Jul 08 24 Time: 10:39 07/08724c Cash Legount Not 99 10000 Control Date.: 07/08/24 CTL. : MAR
in By.: LAURI ROBISON
nate Actual Period
Discount Gross Discount Net
Due Date Fiscal Im G/L Account No Amount Amount Amount
avoice i No Description
-----_-----
Check #.: 023709 Check Date.: 07/08/24 Vendor I.D.: WESO3 (WESTSIDE WASTE MANAGEMENT CO.) C40708- REFUSE-EXTRA TRASH SERVICE, #58584, JULY 2024 07/08/24 07-24 21.89 .00 21.89 07/08/24 01-25
C40709- REFUSE-CITY TRASH PICK-UP, JLUY 2024 07/08/24 07-24 8118.00 -00 8118.00 07/08/24 01-25
** Vendor's Subtotal ----> 8139.89 • 00 8139.89
** Total Checks Paid - 8139.89 - 00 8139.89
PAGE: 001
REPORT.: Jul 08 24 Monday City of Maricop ID #: PY-RP
RUN....: Jul 08 24 Time: 10:37 ccounts Payable Cash Requirement MAR CTL..:

Run By.: LAURI ROBISON Cash Account No..: 099 10000
Control Date.: 07/08/24 Posting Period..: 07-24 Fiscal Period..: (01-25) 'VENDOR I.D.: MESOS (WESTSIDE WASTE MANAGEMENT CO.;
Invoice Actua
ate Period
G/L Account # Gross Discount Net
Due Date Fiscal T Discount Amount Amount Amount
Invoice No Description
07/08/24 07-28 21.89 .00 21.89
C40708- REFUSE-EXTRA TRASH SERVICE, #58584, JULY 2024
01-25
Amount
300 20000 300 52700 21.89
REFUSE-EXTRA TRASH SERVICE, #58584, JULY 2024
8118.00 .00 8118.00
C40709- REFUSE-CITY TRASH PICK-UP, JLUY 2024 07/08/24 01-25 Posting Distribution
G/L Account No G/L Account No Amount
REFUSE-CITY TRASH PICK-UP, JLUY 2024 300 20000 300 53000 8118.00 ** Vendor's Subtotal 8139.89 .00 8139.89
** Report's Total 8139.89 .00 8139.89
** Total Vendors On This Report 1
Code Title'
2 IMMEDIATE PAY
Refuse PAGE: 001
REPORT.: Jul 31 24 Wednesday 079724 an econd 02: 099 10000 ID #: PY-CL Jul 31 24 Time: 10:43 CTL.: MAR
LAURI ROBISON Control Date.: 07/31/24
Invoice Actual
Period
Gross Discount Net.

Due Date Fiscal In G/l Account to Arost Amount Amount
Invoice No Description
Check #.: 023726 Check Date.: 07/31/24 Vendor I.D.: WESO3 (WESTSIDE WASTE MANAGEMENT CO.) 07/31/24 07-24 21.89 -00 21.89
C40731- REFUSE/EXTRA SERVICE-GUSHER HALL, #59841, AUG.24 07/31/24 01-25
C40732- REFUSE/CITY TRASH PICK-UP, AUG.2024 07/31/24 07-24 8118.00 .00 8118.00 07/31/24 01-25
** Vendor's Subtotal 8139.89 - 00 8139.89
** Total Checks Paid 8139.89 . 00 8139.89
=========
PAGE: 001
REPORT.: Jul 31 24 Wednesday Accounts Cayable Casi Requi roments ID #: PY-RP N....: Jul 31 24 Time: 10: CTL..: MAR
n By.: LAURI ROBISO 099 10000
Control Date.: 07/31/24 Posting Period..: 07-24 Fiscal Period..: (01-25) Cash Account No..:

VENDOR T.D.: WESOS (WESTSIDE WASTE MANAGEMENT CO.)
Period
G/L, Account # Gross Discount Net
Due Date Fiscal T Discount Amount Amount Amount
Invoice No Description
C40731- REFUSE/EXTRA SERVICE-GUSHER HALL, #59841, AUG.24 07/31/24 01-23 21.89 .00 21.89 01-25
Post inc Distribution
G/L Account No G/L Account No Amount
REFUSE/EXTRA SERVICE-GUSHER HALL, #59841, AUG. 24 300 20000 300 52700 21.89 07/31/24 07-24 2 8118.00 .00 8118.00
C40732- REFUSE/CITY TRASH PICK-UP, AUG.2024
01-25
Posting istributior
/L Account: No /L Account N Amount
300 20000 300 53000 8118.00
REFUSE/CITY TRASH PICK-UP, AUG. 2024
** Vendor's Subtotal 8139.89 00 8139.89
** Report's Total 8139.89 .00 8139.89
** Total Vendors On This Report
cod. Title

IMMEDIATE PAY
Sewer
REPORT.: Jul 16 24 Tuesday
RUN....: Jul 16 24 Time: 17: 02 CTL.:

Run By.: LAURI ROBISON Control Date.: 07/16/24
Invoice Actual
Date Period
Discount Gross Discount Net
Due Date Fiscal Im G/L Account No Anount Amount Amount
Invoice No Description
Check #.: 023717 Check Date.: 07/16/24 Vendor I.D.: PACO PACE ANALYTICAL SERVICES, LIC) SEWER-WATER TEST, #2427B500018, 6/30/2024 7/16/2 07-24 B 284.00 .00 284.00 C40716- 01-25
7/16/2-
Check #.: 023718 Check Date.: 07/16/24 Vendor I.D.: PGE01 (PG&- CFM/PPPC DEPARTMENT)

27.17 -00 27.17
C40716- SEWER-PONDS, #9157090827-6, 6/7/24-7/8/2024 7/16/24 01-2 ** Total Checks Paid 311.17 . 00 311.17
City of Maricopa PAGE: 001
REPORT.: Jul 16 24 ID #: PY-RP
Jul 16 24 Time: Tims: 17:01 Accounts Payable Cash Requirements RUN....: CTL. : MAR
Run By.: LAURI ROBISON Cash Account No..: 099 10000
Control Date.: 07/16/24 Posting Period..: Fiscal Period..: (01-25) *ID. PACOI PACE ANALYTICAL SERVICES, LACi
Invoice Actual
Date Period
G/L Account # Gross iscour Net
Due Date Fiscal Tm Discount Amount mour Amount
Invoice No Description
284.00 . 00 284.00
C40716- SEWER-WATER TEST, #2427B500018, 6/30/2024 07/16/24 07-24 07/26/24 01-25
Posting Distribution
G/L Account No G/L. Account No Amount
SEWER-WATER TEST, #2427B500018, 6/30/2024 310 20000 310 53510 284.00 ** Vendor's Subtotal ----- 284.00 .00 284.00
VENDOR I.D.: PGE01 (PG&- CEM/PPPC DEPARTMENT)
SEWER-PONDS, #9157090827-6, 6/7/24-7/8/2024 07/16/24 07-24 A 27.17 .00 21.17 C40716-
08/15/24 01-25
Posting
G/L Account No Amount
----
SEWER-PONDS, #9157090827-6, 6/7/24-7/8/2024 310 20000 310 52300 27.17

27.17 .00 27.17
** Vendor's Subtotal
** Report's Total 311.17 .00 311.17
** Total Vendors On This Report 2
====
''Code Title Code
---
1% 10 DAYS NET 30
Sewer City of Maricopa PAGE:

REPORT.: Jul 31 24 Wednesday
RUN Jul 31 24 Time: 11:01 utomatic Check Listing/Update 099 1000 CTL.: MAR Control Date.: 07/31/24 ash Account No
Gross Discount Net
Due Date Fiscal In G/lAccount No gross Amount Amount
Invoice No Description
Check #.: 023727 Check Date.: 07/31/24 Vendor I.D.: GEOL PG- CEM/PRC DEPARTMENT) SEWER/LIFT STATION, 410 HAZELTON, 6/17/24-7/16/24 07/31/24 07-24 A 81.56 .00 81.56 C40731-
07/31/24 01-25
** Total Checks Paid 81.56 - 00 81.56
PAGE: 001
REPORT.: Jul 31 24 Wednesday City of Maricopa ID # : PY-RP Accounts Payable Cash Requirements MAR
RUN....: Jul 31 24 CTL. :

Run By.: LAURI ROBISON Cash Account No..: 099 10000
Control Date.: 07/31/24 Posting Period..: 07-24 Fiscal Period..: (01-25) VENDOR I.D.: PGE01 (PG&- DEPARTMENT
Invoice Actual
Date Period
G/L Account # Gross Discount Net
Due Date Fiscal Ti Discount Amount Amount Amount
Invoice No Description ------
CA0731- SEVER/LIFT STATION, 41O HAZELTON, 6/17/24-7/16/24 07-24 A 81.56 81.56 07/31/24
08/30/24 01-25
Posting Distribution
G/L Account No Amount
G/L Account No
-----____
310 20000 310 52300 81.56
SEWER/LIFT STATION, 410 HAZELTON, 6/17/24-7/16/24

81.56 .00 81.56
** Vendor's Subtotal
** Report's Total 81.56 .00 81.56
** Total Vendors On This Report -- •-> 1
-1==
Code Title
---- NET3O FROM INVOICE
General City of Maricopa PAGE:

REPORT.: Jul 08 24 Monday
RUN.. Jul 08 24 Time: 10:27 utomatic Check Listing Update 99 1000 un By.: LAURI ROBISON 07/08/24 Cash Account No..: CTL. : MAR Control Date.:

Invoice Actual
Date Period
Discount Gross Discount Net
Due Date Fiscal Im G/L Account No Amount: Amount Amount Invoice No Description
--------_
Check #.: 023700 Check Date.: 07/08/24 Vendor I.D.: AME03 (AMERITAS LIFE INSURANCE CORP.) C40708- DENTAL INS.-#010-58874-00002, JULY 2024 07/08/24 07-24 Z 34.68 • 00 34.68 07/08/24 01-25
07-24 Z 282.64 -00 282.64
C040709- DENTAL INS.-#010-58874-00001, JULY 2024 07/08/24 07/08/24 01-25
** Vendor's Subtotal 317.32 •00 317.32
Check #.: 023701 Check Date.: 07/08/24 Vendor I.D.: CIT02 (CITY OF TAFT) ANIMAL SHELTER-#10497, JUNE 2024 07/08/24 07-24 A 130.00 .00 130.00 C40708-
07/08/24 01-25
Check #.: 023702 Check Date.: 07/08/24 Vendor I.D.: DEP02 (DEPARTMENT OF TREASURY) C40708- EMPLOYER ID #95-6000743, 10 2024 941-X 07/08/24 07-24 432.95 .00 432.95 07/08/24 01-25
Check#.: 023703 Check Date.: 07/08/24 Vendor I.D.: EDD01 (EMPLOYMENT DEVELOPMENT DEPARTMENT) C40708- PR TAX-ACCT.ID#499-0746-2,10 ENDING MAR.31, 2024 07/08/24 07-24 A 156.20 -00 156.20 07/08/24 01-25
Check #.: 023704 Check Date.: 07/08/24 Vendor I.D.: KAIOI (KAISER FOUNDATION) C40708- HEALTH INS.#185126404, AUGUST 2024 07/08/24 07-24 A 190.33 • 00 190.33 07/08/24 01-25
Check #.: 023705 Check Date.: 07/08/24 Vendor I.D.: NAP01 (COUNTRY AUTO & TRUCK) C40708- CLUB CARS/MAINT.SUPPLIES 07/08/24 07-24 A 69.13 .00 69.13 07/08/24 01-25
Check #.: 023706 Check Date.: 07/08/24 Vendor I.D.: PGE01 (PG&- CFM/PPPC DEPARTMENT) C40708- PG&E - JUNE 2024 07/08/24 07-24 3675.12 .00 3675.12 07/08/24 01-25
Check #.: 023707 Check Date.: 07/08/24 Vendor I.D.: PLU01 (PLUMBERS DEPOT INC.) C40708- SEWER; #31786, JETTER, WATER TANK, NOZZLES& TRAINING 07/08/24 07-24 72968.16 .00 72968.16 07/08/24 01-25
Check #.: 023708 Check Date.: 07/08/24 Vendor I.D.: VERIZ (VERIZON WIRELESS) C40708- PHONES/PUB. WORKS & CODE ENFORCE.5/19-6/18/24 07/08/24 07-24 209.26 .00 209.26 07/08/24 01-25
** Total Checks Paid -----> 78148.47 . 00 78148.47
220======
PAGE: 001
REPORT.: Jul 08 24 Monday ID #: PY-RP
Accounts Payable Cash Requirements CTL..: MAR
Run By.: LAURI ROBISON Cash Account No..: 099 10000
Posting Period..: 07-24 Fiscal Period..: (01-25)
Control Date.: 07/08/24
VENDOR ID. AMEOS AMERITAS LIFE INSURANCE CORP.)
Invoice Actual
Date Period
G/L Account # Gross Discount Net
Due Date Fiscal Im Discount Amount Amount Amount
Invoice No Description
07-24 34.68 .00 34.68
C40708- DENTAL INS.-#010-58874-00002, JULY 2024 07/08/24 07/08/24 01-25
Posting Distribution
G/L Account No G/L Account No Amount
100 20000 100 50300 100 18.3
L. ROBISON, D. HORN 300 50300 . 61
L. ROBISON, D. HORN 300 20000
L. ROBISON, D. HORN 310 20000 310 50300 1.93
L. ROBISON, D. HORN 200 20000 200 50300
07/08/24 07-24 282.64 .00 282.64
C040709- DENTAL INS.-#010-58874-00001, JULY 2024
07/08/24 01-25
Posting Distributior
G/L Account: No G/L Account Ne Amount
100 20000 100 50300 100 149.80
L. ROBISON, D. HORN 62.18
L. ROBISON, D. HORN 300 20000 300 50300
L. ROBISON, D. HORN 10 20000 310 50300 54.53
200 2000( 200 50300
L. ROBISON, D. HORN
** Vendor's Subtotal 317.32 -00 317.32
VENDOR I.D.: CITO2 (CITY OF TAFT)
130.00 .00 130.00
C40708- ANIMAL SHELTER-#10497, JUNE 2024 1108/24 01-25
01-23
Posting Distribution
G/L Account No G/I. Account No Amount
ANIMAL SHELTER-#10497, JUNE 2024 100 20000 100 53000 400 130.00 ** Vendor's Subtotal 130.00 .00 130.00
VENDOR I.D.: DEPO2 (DEPARTMENT OF TREASURY)
07/08/21 07-24 2 132.95 .00 432.95
C40708- EMPLOYER ID #95-6000743, 10 2024 941-X
07/08/24 01-25
Posting Distribution
S/L. Account No G/L Account No Amount
MPLOYER ID 95-6000743, 10 2024 941- 100 20000 100 50100 100 151.53 300 20000 300 50100 86.55
MPLOYER I #95-6000743, 10 2024 941-X 43.30
EMPLOYER ID #95-6000743, 10202494- 310 20000 310 50100
EMPLOYER ID #95-6000743, 10 2024 941-X 200 20000 200 50100 21.65 100 20000 100 50100 120 64.94
EMPLOYER ID #95-6000743, 10 2024 941-X 100 50100 230 21.65 EMPLOYER ID #95-6000743, 10 2024941-X 100 20000
10 2024941-X 100 20000 100 50100 400 21.65
EMPLOYER ID #95-6000743, 21.64
EMPLOYER ID #95-6000743, 10 2024941-X 100 20000 100 50100 130 ** Vendor's Subtotal 432.95 .00 432.95
VENDOR I.D.: EDD01 (EMPLOYMENT DEVELOPMENT DEPARTMENT)
PR TAX-ACCT. ID#499-0746-2, 10 ENDING MAR. 31, 2024 156.20 .00 156.20 C40708- 08/07/21 02-24 ^
Posting Distribution
G/I. Account No G/I Account No Amount
R TAX-ACCT. ID#499-0746-2,10 ENDING MAR.31,202 100 20000 100 50100 100 11.57 -CANN MAR.31, 202 300 20000 300 50100
PR TAX-ACCT. ID#499-0746-2,10 ENDING MAR. 31, 2024 310 20000 310 50100 DR TAX-ACCT. ID#499-0746-2,10 ENDING MAR.31,2024 200 20000 200 50100 PR TAX-ACCT. ID#499-0746-2,10 ENDING MAR.31, 2024 100 20000 100 50100 120 PR TAX-ACCT. ID#499-0746-2, 10 ENDING MAR. 31, 2024 100 20000 100 50100 230 7.81 PR TAX-ACCT. ID#499-0746-2.10 ENDING MAR.31,202- 100 20000 100 50100 400 7.81 100 20000 100 50100 130 7.81
PR TAX-ACCT.ID|499-0746-2,10 ENDING MAR. 31.2024
** Vendor's Subtotal 156.20 .00 156.20
PAGE: 002
City of Maricopa ID # : PY-RP
REPORT.: JuL 08 24 Mind: 10:22 Jul 08 24 Accounts Payable Cash Requirements MAR RUN....: CTL. :

Run By.: LAURI ROBISON Fiscal Period..: (01-25) Cash Account No..: 099 10000 Control Date.: 07/08/24 Posting Period..: 07-24
VENDOR TID: KATO (RATSER FOUNDATION)
Invoice Aeriad Period
G/L Account. # Gross Discount Net
Due Date Fiscal ™m Discount Amount Amount Amount
Invoice No Description
07/08/24 07-24 A 190.33 .00 190.33
C40708- HEALTH INS. #185126404, AUGUST 2024
08/07/24 01-25
Posting Distribution
G/L. Account No Amount
G/L Account No
100 50300 100 100.87
L. ROBISON 100 20000
300 20000 300 50300 41.87
L. ROBISON 38.07
310 20000 310 50300
L. ROBISON 200 50300 9.52
200 20000
** Vendor's Subtotal 190.33 .00 190.33
VENDOR I.D.: NAPOL (COUNTRY AUTO G TRUCK)
07/08/24 07-24 A 69.13 .00 69.13
C40708- CLUB CARS/MAINT.SUPPLIES
08/07/24 01-25
Posting Distribution
G/L. Account No G/L Account No Amount
100 20000 100 55700 410 31.11
CLUB CARS/MAINT. SUPPLIES 100 55700 230 31.11
CLUB CARS/MAINT. SUPPLIES 100 20000 6.91
CLUB CARS/MAINT.SUPPLIES 100 20000 100 55700 100
** Vendor's Subtotal 69.13 .00 69.13
VENDOR I.D.: PGE01 (PG&- CFM/PPPC DEPARTMENT)
07/08/24 07-24 A 3675.12 .00 3675.12
C40708- PG&E - JUNE 2024
08/07/24 01-25
Posting
G/L Account No Amount
210 52300 1392.11
612-1/STREETS & OUTSIDE LIGHTS 210 20000
100 20000 100 52300 100 999.03
2924, 2498/400 CALIFORNIA, CITY HALL 19.81
CITY PARK 100 20000 100 52300 120
2458/166 & KLIPSTIEN RD. 165.45
2904/506 POSO ST 100 20000 100 52300 120
PUB. WORKS YARD 124.09
2904/506 POSO ST PUB. WORKS YARD 100 20000 100 52300 230 PUB. WORKS YARD 310 20000 310 52300 124.09
2904/506 POSO ST 47.7€
648-8/369 CALIFORNIA ST. MEMORIAL PARK MUSEUM 100 20000 100 52300 130 100 52300 130 172.78
162-6/271 CALIFORNIA ST. GUSHER HALL 100 20000
** Vendor's Subtotal 3675.12 .00 3675.12
VENDOR I.D. PLUOI (PLUMBERS DEPOT INC.)
SEWER; |31786, JETTER, WATER TANK, NOZZLES& TRAINING 07/08/24 07-24 Z 72968.16 .00 72968.16 C40708-
07/08/24 01-25
Posting Distribution
G/L Account No G/L Account. No Amount
310 20000 310 53700 72968.16
SEWER; #31786, JETTER, WATER TANK, NOZZLES& TRAINING
** Vendor's Subtotal 72968.16 .00 72968.16
VENDOR I.D.: VERIZ (VERIZON WIRELESS)
PHONES/PUB. WORKS & CODE ENFORCE.5/19-6/18/24 07/08/24 07-24 209.26 .00 209.26 C40708-
07/08/24 01-25
Posting
Amount
G/L Account: No
------------
PHONES/PUB. WORKS 6 CODE ENFORCE.5/19-6/18/24 100 20000 100 52200 410 83.7:
100 20000 100 52200 120 75.3
PHONES/PUB. WORKS & CODE ENFORCE.5/19-6/18/24 12.55
PHONES/PUB. WORKS & CODE ENFORCE.5/19-6/18/24 100 20000 100 52200 230 PHONES/PUB. WORKS & CODE ENFORCE.5/19-6/18/24 100 20000 100 52200 400 12.55 CODE ENFORCE.5/19-6/18/24 100 20000 100 52200 130 12.55 PHONES /PUB. WORKS
PHONES/PUB. WORKS & CODE ENFORCE.5/19-6/18/24 310 20000 310 52200 12.55 ** Vendor's Subtotal 209.26 .00 209.26
CTL. : MAR
Run By.: LAURI ROBISON
(01-25) Cash Account No..: 099 10000
Date.: 07/08/24 Period..: 07-24 Period..!
CONELOL Posting
** Report's Total 78148.47 .00 78148.47
** Total Vendors On This Report 9
Code Title
IMMEDIATE PAy
General 001
City of Maricopa PAGE:

Jul 09 24 Time: ID #: PY-CL
Automatic Check Listing/Update 09g 10000 CTL. : MAR
Control Date.: 07/09/24 Cash Account No..:

Envoice Aeria Perio
Discount Gross Discount Net
Due Date Fiscal Im G/L Account Nc Amount Amount Amount
No Description
Check #.: 023710 Check Date.: 07/09/24 Vendor I.D.: AMCO1 (AM CONSULTING ENGINEERS, INC.) CDBG SEWR#C-06-8206-210, ENG. #2024-192, 6/24 FUND25 07/09/24 A 3460.00 •00 3460.00 C40709-
07/09/24 01-25
** Total Checks Paid 3460.00 .00 3460.00
City of Maricopa PAGE: 001
REPORT.: Jul 09 24 Tuesday
RUN....: Jul 09 24 Time: 16:51 Accounts Payable Cash Requirements ID #: PY-RP CTL..: MAR
Run By.: LAURI ROBISON
Control Date.: 07/09/24 Posting Period..: 07-24 Fiscal Period..: (01-25) Cash Account No..: 099 10000 "VENDOR ID. AMCOI (AM CONSULTING ENGINEERS, INC.)
Invoice Actual Period
G/L Account # Gross Discount Net
Due Date Fiscal Im Discount Amount Amount Amount
Invoice No Description
C40709- CDBG SEWR#C-06-8206-210, ENG.#2024-192, 6/24 FUND25 07/09/24 07-24 A 3460.00 .00 3460.00 08/08/24 01-25
Posting Distributior
/I Account No 3/1. Account: No Amount
CDBG SEVR#C-06-8206-210, ENG. #2024-192, JUNE 2024 465 20000 465 53100 3460.00 ** Vendor's Subtotal 3460.00 .00 3460.00
** Report's Total 3460.00 .00 3460.00
** Total Vendors On This Report -- - > 1
====
Code •'Title
NET30 FROM INVOICE
General PAGE: 00:

REPORT.: Jul 16 24 Tuesday ID #: PY-CI
RUN.... Jul 16 24 Time: 16:51 Dure Cash Accing da 0 09 10000 CTL.: MAR
Run By.: LAURI ROBISON Control Date.: 07/16/24
Invoice Actual
Date Period
Gross Discount Net
Due Date Fiscal In G/lAccount No Amount Amoun Amount
Invoice No Description
Check #.: 023711 Check Date.: 07/16/24 Vendor I.D.: CALO5 (CALIFORNIA BUILDING STANDARDS COMMISSION) BASRE (SB 1473) QUARTER FEE, APR. -JUN.2024 07/16/24 07-24 B 17.10 .0O 17.10 C40716-
07/16/24 01-25
Check #.: 023712 Check Date.: 07/16/24 Vendor I.D.: DAI01 (TAFT MIDWAY DRILLER) AD/NOTICE OF ELECTIONS, 7/4&11/2024 07/16/24 07-24 A 234.00 -00 234.00 C40716-
07/16/24 01-25
C40717- AD/NOTICE PUB. HEAR. REFUSE SERVICE FEE, 7/4,18/2024 07/16/24 07-24 A 260.00 -00 260.00 07/16/24 01-25
C40718- AD/NOTICE PUB. HEAR.-SEWER FEES, 7/4,18/2024 07/16/24 07-24 A 260.00 - 00 260.00 07/16/24 01-25
** Vendor's Subtotal 754.00 • 00 754.00
Check #.: 023713 Check Date.: 07/16/24 Vendor I.D.: DEPO1 (DEPARTMENT OF CONSERVATION) C40716- SEISMIC HAZARD MAPPING FEES, APR. -JUN. 2024 07/16/24 07-24 35.04 .00 35.04 07/16/24 01-25
Check#.: 023714 Check Date.: 07/16/24 Vendor I.D.: KERO7 (KERN COUNTY FIRE DEPT.) FIRE PROTECTION-FY-24/25, JULY 2024 07/16/24 07-24 2426.92 .00 2426.92 C40716-
07/16/24 01-25
Check #.: 023715 Check Date.: 07/16/24 Vendor I.D.: TRU01 (TRUE VALUE) C40716- PARK-MAINT, SEWER, ADMIN, SHOP MISC, JUNE 2024 07/16/24 07-24 A 209.69 .00 209.69 07/16/24 01-25
Check#.: 023716 Check Date.: 07/16/24 Vendor I.D.: WESO2 (WEST KERN WATER DISTRICT) C40716- #012347-000/CITY HALL, 6/7/24-7/5/24 07/16/24 07-24 A 18.78 •00 18.78 07/16/24 01-25
C40717- 012347-001/CITY PARK, 6/7/24-7/5/24 07/16/24 07-24 A 238.15 -00 238.15 07/16/24 01-25
C40718- #012347-002/PUB.WORKS YARD, 6/7/24-7/5/24 07/16/24 07-24 A 13.26 .00 13.26 07/16/24 01-25
C40719- #012386-000/GUSHER HALL, 6/7/24-7/5/24 07/16/24 07-24 A 21.51 .00 21.54 07/16/24 01-25
#012643-000/MEMORIAL PARK, 6/7/24-7/5/24 07/16/24 07-24 A 94.90 .00 94.90 C40720-
07/16/24 01-25
** Vendor's Subtotal 386.63 .00 386.63
** Total Checks Paid 3829.38 .00 3829.38
City of Maricopa PAGE: 001
REPORT.: Jul 16 24
Jul 16 24 Tumsd 16:44 Accounts Payable Cash Requirements ID I: PY-RP RUN. Time:

Run By.: TAURI ROBISON CTL. : MAR
Control Date.: 07/16/24 Posting Period..: 07-24 Fiscal Period..: (01-25) Cash Account No. 099 10000 VENDOR I.D.: CALOS (CALTORNIA BUTLDING STANDARDS COMMISSION) Invoice Actual
Date Period
G/L. Account i Gross Discount Net
Invoice No Description Due Date Fiscal ™m Discount Amount Amount Amount C40716- BASRE (SB 1473) QUARTER FEE, APR. -JUN.2024 07/16/24 07-24 17.10 .00 17.10 07/26/24 01-25
Posting Distribution
G/L Account No G/L. Account No Amount
BASRF (SB 1473) QUARTER FEE, APR. -JUN.2024 100 20000 100 52850 100 17.10 ** Vendor's Subtotal 17.10 17.10
VENDOR I.D.: DATOL (TART MIDWAY DRILLER)
C40716- AD/NOTICE OF ELECTIONS, 7/4611/2024 07/16/24 07-24 A 234.00 .00 234.00 08/15/24 01-25
Posting
G/L. Account No Amount
------_ ------------ ----
AD/NOTICE OF ELECTIONS, 7/4&11/2024 100 20000 100 52800 100 234.00 C40717- AD/NOTICE PUB. HEAR.REFUSE SERVICE FEE, 7/4, 18/2024 08/15/24 01-2 A 260.00 .00 260.00 8/15/2
ostin Distribution
/L Account N G/T. Account No Amount
--
AD/NOTICE PUB. HEAR. REFUSE SERVICE FEE, 7/4,18/2024 100 20000 100 52800 100 260.00 C40718-AD/NOTICE PUB.HEAR. -SEWER FEES, 7/4,18/2024 07/16/24 07-24 A 260.00 00 260.00 08/15/24 01-25
Postin Distribution
/L Account No s/L Account No Amount
AD/NOTICE PUB. BEAR. -SEWER FEES, 7/4, 18/2024 100 20000 100 52800 100 260.00 ** Vendor's Subtotal 754.00 .00 754.00
VENDOR I.D.: DEP01 (DEPARTMENT OF CONSERVATION)
C40716- SEISMIC HAZARD MAPPING FEES, APR.-JUN.2024 07/16/24 07-24 35.04 .00 35.04 08/15/24 01-25
ostir
/I Account. N Amount
-------
SEISMIC HAZARD MAPPING FEES,APR.-JUN.2024 100 20000 100 52850 100 35.04 ** Vendor's Subtotal 35.04 .00 35.04
VENDOR I.D.: KER07 (KERN COUNTY FIRE DEPT.)
C40716- FIRE PROTECTION-FY-24/25, JULY 2024 07/16/24 07-24 2 2426.92 .00 2426.92 08/15/24 01-25
Posting Distribution
G/L, Account No G/1. Account No Anount
FIRE PROTECTION-FY-24/25, JULY 2024 100 20000 100 53000 100 2426.92 ** Vendor's Subtotal --- 2426.92 .00 2426.92
VENDOR T.D.: TRUOL (TRUE VALUE)
C40716- PARK-MAINT, SEWER, ADMIN, SHOP MISC, JUNE 2024 7/16/24 07-24 209.69 -00 209.69 8/15/24 01-2
Posting Distribution
G/L Account No G/1 Account No Amount
PARK-MAINT/PVC CAP, WELD KIT, SPRINKLER 100 20000 100 54900 120 34:32 SEWER MAINT. - NIGHT BULB 310 20000 310 54900
PAGE: 002
City of Maricopa
REPORT. Jul 1624 Tuesda16:44 Accounts Payable Cash Requirements ID # : PY-RP RUN....: Jul 16 24 Time: CTL.: MAR
Run By.: LAURI ROBISON Cash Account No..: 099 10000
Control Date.: 07/16/24 Posting Period..: 07-24 Fiscal Period..: (01-25)

RID TRUO (TRUE VALUED
Invoice Actual
Date Period
G/L. Account # Gross Discount Net.

Due Date Fiscal Tm Discount Amount Amount Amount
Invoice No Description
----
C40716- ostin listributior
/I. Account N s/L Account No Amount
---------
ADMIN./REPLACED JAIL LOCK-EXTRA KEYS 100 20000 100 55200 100 10.77 CITY HALL/BLDG.MAINT. -CAULKING FOR THE WALL 100 20000 100 54800 100 22.16 YARD/MISC.SUP.-TELE WHEEL MEASURING DEVICE 100 20000 100 55200 120 138.24 ** Vendor's Subtotal -- 209.69 . 00 209.69
VENDOR I.D.: WES02 (WEST KERN WATER DISTRICT)
C40716- #012347-000/CITY HALL, 6/7/24-7/5/24 07/16/24 07-24 A 18.78 •00 18.78 08/15/24 01-25
Posting Distribution
G/L Account No G/L. Account No Amount.
#012347-000/CITY HALL, 6/7/24-7/5/24 100 20000 100 52100 100 18.78 C40717- 012347-001/CITY PARK, 6/7/24-7/5/24 /16/24 07- 238.15 .00 238.15 /15/24 01-
Amount
100 20000 100 52100 120 238.15
012347-001/CITY PARK, 6/7/24-7/5/24
C40718- #012347-002/PUB.WORKS YARD, 6/7/24-7/5/24 0153001-30A 13.26 .00 13.26 Posting Distribution
G/1 Account No G/L Account No Amount
---------
#012347-002/PUB. WORKS YARD, 6/7/21-7/5/24 100 20000 100 52100 230 13.26 C40719- #012386-000/GUSHER HALL, 6/7/24-7/5/24 07/16/24 07-21 A 21.54 .00 21.54 08/15/24 01-25
Posting Distribution
G/L Account No G/L. Account No Amount
- -----
#012386-000/GUSHER HALL, 6/7/24-7/5/24 100 20000 100 52100 130 21.54 C40720- #012643-000/MEMORIAL PARK, 6/7/24-7/5/24 7/16/24 07-24 94.90 • 00 94.90 8/15/24 01-2
G/T. AStOunt No Amount
--------
100 20000 10052100120 94.90
#012643-000/MEMORIAL PARK, 6/1/24-7/5/24
** Vendor's Subtotal 386.63 .00 386.63
** Report's Total 3829.38 . 00 3829.38
+* Total Vendors On This Report 6
Code Title
1% 10 DAYS NET 30
NET30 FROM INVOICE
REPORT.: Jul 31 24 Wednesday General City of Maricopa
RUN....: Jul 31 24 Time: 10:29 utomatic Check Listing/Updat 099 1000 CTL. :

Run By.: LAURI ROBISON Control Date.: 07/31/24 ash Account No..

Invoice Actual
Date Period
Discount Gross Discount Net
Due Date Fiscal Im G/L Account No Amount Amount Amount
Invoice No Description
--
Check #.: 023719 Check Date.: 07/31/24 Vendor I.D.: BRI01 (CHARTER COMMUNICATIONS) 07-24 A 60.00 .00 60.00
EQUIP./FOR INTERNET-GUSHER HALL ACCT. #167690501 07/31/24 C40731-
07/31/24 01-25
417.25 .00 417.25
HALL#167728301 07/31/24 07-24 A
C40732- PHONE, INTERNET, WI-FI, EMAILS-CITY
07/31/24 01-25
07/31/24 07-24 A 219.98 .00 219.98
C40733- INTERNET-GUSHER HALL, #169187901
07/31/24 01-25
PHONES-RING CENTRAL, CODE ENFRC. SET UP, #234962701 07/31/24 07-24 800.55 •00 800.55 C40734-
07/31/24 01-25
** Vendor's Subtotal -> 1497.78 •00 1497.78
Check #.: 023720 Check Date.: 07/31/24 Vendor I.D.: CAR04 (C.A.REDING CO., INC.) COPIER MAINT.#712726,8/12/24-9/11/24 07/31/24 07-24 2 237.23 •00 231.23 C40731-
07/31/24 01-25
Check #.: 023721 Check Date.: 07/31/24 Vendor I.D.: CEN01 (CENTRAL SAN JOAQUIN VALLEY RMA) C40731- 24/25 1st OTR. LIAB, WORKRS COMP, AUTO, EAP, PROP, GEN. 07/31/24 07-24 A 25713.00 .00 25713.00 07/31/24 01-25
Check #.: 023722 Check Date.: 07/31/24 Vendor I.D.: CWS01 (CORBIN WILLITS SYSTEMS INC.) C40731-ACCT .SYSTEM SERV. #000C407151, AUGUST 2024 07/31/24 07-24 A 443.59 .00 443.59 07/31/24 01-25
Check #.: 023723 Check Date.: 07/31/24 Vendor I.D.: DEP02 (DEPARTMENT OF TREASURY) FOR 20 2024 941-X 07/31/24 07-24 Z 516.11 -00 516.11
C40731- EID #95-6000743
07/31/24 01-25
Check #.: 023724 Check Date.: 07/31/24 Vendor I.D.: VERIZ (VERIZON WIRELESS) PHONES/PUB. WORKS & CODE ENFORC.6/19/24-7/18/24 07/31/24 07-24 208.85 .00 208.85 C40731-
07/31/24 01-25
Check #.: 023725 Check Date.: 07/31/24 Vendor I.D.: WALO2 (WALL, WALL & PEAKE) LEGAL-GEN.#22666; CDBG SEWR/PROP.218#22667,#22669 07/31/24 07-24 A 1934.00 -00 1934.00 C40731-
07/31/24 01-25
** Total Checks Paid -- 30550.56 .00 .30550.56
PAGE: 001
REPORT.: Jul 31 24 Wednesday City of Maricopa
Accounts Payable Cash Requirements ID #: PY-RP
RUN....: Jul 31 24 Time: 10:23 MAR
CTL. :

Run By.: LAURI ROBISON Cash Account No..: 099 10000
Control Date.: 07/31/24 Posting Period..: 07-24 Fiscal Period..: (01-25) "VENDOR ID. BRIOI (CHARTER COMMUNICATIONS
Invoice Actual
Date Period
G/L Account # Gross Discount Net
Due Date Fiscal Tm Discount Amount Amount Amount
Invoice No Description
--- --
C40731- EQUIP./FOR INTERNET-GUSHER HALL ACCT. #167690501 07/31/24 07-24 A 60.00 .00 60.00 08/30/24 01-25
Posting istributio
G/LL Account No /L Account I Amount
------------
EQUIP./FOR INTERNET-GUSHER HALL ACCT. #167690501 100 20000 100 52200 130 60.00 PHONE, INTERNET, WI-FI, EMAILS-CITY HALL#167728301 07/31/24 07-24 A 417.25 .00 417.25 C40732-
08/30/24 01-25
Posting Distribution
G/L Account No G/L Account No Amount
PHONE, INTERNET, WI-FI, EMAILS-CITY HALL#167728301 100 20000 100 52200 100 221.14 PHONE, INTERNET, WI-FI, EMAILS-CITY HALL#167728301 300 20000 300 52200 91.80 PHONE, INTERNET, WI-FI, EMAILS-CITY HALL#167728301 310 20000 310 52200 83.45 PHONE, INTERNET, WI-FI, EMAILS-CITY HALL#167728301 200 20000 200 52200 20.86 C40733- INTERNET-GUSHER HALL, #169187901 07/31/24 07-24 A 219.98 .00 219.98 08/30/24 01-25
Posting Distribution
G/L Account No G/L Account Ne Amount
-----
INTERNET-GUSHER HALL, #169187901 100 20000 100 52200 130 219.98 C40734- PHONES-RING CENTRAL, CODE ENFRC.SET UP, #234962701 07/31/21 07-24 A 800.55 .00 800.55 08/30/24 01-25
Posting istributior
G/1. Account No /L Account N Amount
PHONES WITH RING CENTRAL-2 MONTHS 100 20000 100 52200 100 159.29 PHONES WITH RING CENTRAL-2 MONTHS 300 20000 300 52200 66.12 PHONES WITH RING CENTRAL-2 MONTHS 310 20000 310 52200 60.11 PHONES WITH RING CENTRAL-2 MONTHS 200 20000 200 52200 15.03 PHONE SET UP-CODE ENFORCEMENT 100 20000 100 52200 410 500.00 ** Vendor's Subtotal -----> 1497.78 00 1197.78
VENDOR T.D. CARO (CA. REDING CO., INC.)
C40731- COPIER MAINT. #712726,8/12/24-9/11/24 07/31/24 07-24 2 231.23 •00 231.23 07/31/24 01-25
Post inc Distribution
/L Account Nc /L Account N Amount
COPIER MAINT. #712726,8/12/24-9/11/24 100 20000 100 53000 100 237.23 ** Vendor's Subtotal 237.23 .00 237.23
VENDOR I.D.: CENO1 (CENTRAL SAN JOAQUIN VALLEY RMA)
C40731- 24/25 1st QTR. LIAB, WORKRS COMP, AUTO, EAP, PROP, GEN. 07/31/24 07-24 A 25713.00 .00 25713.00 08/30/24 01-25
st11

1. Account l Amount
24/25 1st OTR.LIABILITY 100 20000 100 54000 100 1750.00 24/25 1st OTR. LIABILITY 300 20000 300 54000 1000.00
24/25 1st OTR. LIABILITY 310 20000 310 54000 500.00
24/25 1st QTR. LIABILITY 200 20000 200 54000 250.00
24/25 1st OTR. LIABILITY 100 2000C 100 54000 120 750.00 24/25 Ist OTR. LIABILITY 100 2000C 100 54000 230 250.00 24/25 1st OTR. LIABILITY 100 20000 100 54000 120 250.00 24/25 1st OTR. LIABILITY 100 54000 130 250.00
24/25 1st OTR. WORKERS COMP. 100 50400 100 1750.00
OTR.WORKERS COMP. 300 50400 1000.00
24/25 1st
24/25 1st OTR. WORKERS COMP. 310 50400 500.00
24/25 1st OTR. WORKERS COMP. 200 20000 200 50400 250.00 24/25 1st QTR. WORKERS COMP. 100 20000 100 50400 120 750.00 24/25 1st OTR. WORKERS COMP. 100 20000 100 50400 230 250.00 24/25 1st OTR.WORKERS COMP. 100 20000 100 50400 400 250.00 24/25 1st OTR. WORKERS COMP. 100 20000 100 50400 130 250.00 24/25 1st QTR.AUTO, EAP, PROPERTY, GEN. ADMIN. 100 20000 100 54000 100 5499.55 PAGE: 002
REPORT.: Jul 31 24 Rednesday City of Maricopa
Accounts Payable Cash Requirements ID #: PY-RP
RUN....: Jul 31 24 Tine: 10:23
CTL.: MAR
Run By.: LAURI ROBISON Cash Account No..: 099 10000
Control Date.: 07/31/24 Posting Period..: 07-24 Fiscal Period..: (01-25) VENDOR I.D. CENOL (CENTRAL SAN JOAQUIN VALLEY RMA)
Invoice Actual
Date Period
/L Account t Gross Discount Net
Due Date Fiscal Tm Discount Amount Amount Amount
Invoice No Description
Posting Distribution
C40731- Amount
G/L Account No G/L Account. No
300 20000 300 54000 142. €
24/25 1st QTR. AUTO, EAP, PROPERTY, GEN. ADMIN. 571.3
24/25 1st OTR.AUTO, EAP, PROPERTY, GEN ADMIN. 310 20000 310 54000 200 20000 200 54000 785.65
24/25 1st QTR. AUTO, EAP, PROPERTY, GEN. ADMIN. 2356.95 24/25 1st QTR.AUTO, EAP, PROPERTY, GEN. ADMIN. 100 20000 100 54000 120 24/25 1st QTR.AUTO, EAP, PROPERTY, GEN ADMIN. 100 20000 100 54000 230 785.65 OTR.AUTO, EAP, PROPERTY, GEN .ADMIN. 100 20000 100 54000 400 785.6 24/25 1st 785.61
24/25 1st QTR.AUTO, EAP, PROPERTY, GEN. ADMIN. 100 20000 100 54000 130 ** Vendor's Subtotal --- 25713.00 • 00 25713.00
VENDOR I.D.: CWS01 (CORBIN WILLITS SYSTEMS INC.)
443.59 .00 143.59
C40731- ACCT. SYSTEM SERV. #000C407151, AUGUST 2024 07/31/24 07-24 08/30/24 01-25
Posting Distribution
G/L. Account No G/L Account No Amount
ACT.SYSTEM SERV. #000C407151, AUGUST 2024 100 20000 100 52700 100 155.26 ACCT. SYSTEM SERV. #000C407151,AUGUST 2024 300 20000 300 52700 88.72 ACCT. SYSTEM SERV. #000C407151, AUGUST 2024 310 20000 310 52700 44.36 ACCT. SYSTEM SERV. #000C407151, AUGUST 2024 200 20000 200 52700 22.18 ACCT. SYSTEM SERV. #000C407151, AUGUST 2024 100 20000 100 52700 120 66.54 ACCT. SYSTEM SERV.#000C407151, AUGUST 2024 100 20000 100 52700 230 33.27 ACCT. SYSTEM SERV. #000C407151, AUGUST 2024 100 20000 100 52700 400 33.26 ** Vendor's Subtotal 443.59 .00 443.59
VENDOR I.D.: DEP02 (DEPARTMENT OF TREASURY)
C40731- EID #95-6000743 FOR 20 2024 941-X 07/31/24 07-24 2 516.11 -00 516.11 07/31/24 01-25
Posting Distribution
G/L Account No G/L Account No Amount
100 20000 10050200 100 180.64
BID #95-6000743 FOR 20 2024 941-X
FOR 202024 941-X 300 20000 300 50100 103.22
BID #95-6000743
EID #95-6000743 FOR 20 2024 941-X 310 20000 310 50100 51.61 FOR 20 2024 941-X 200 20000 200 50100 25.81
EID #95-6000743
FID #95-6000743 FOR 20 2024 941-X 100 20000 100 50100 120 77.42 FOR 20 2024 941-x 100 20000 100 50100 230 25.81
EID #95-6000743
BID #95-6000743 FOR 20 2024 941-X 100 20000 100 50100 400 25.80 100 20000 100 50100 130 25.80
ETD #95-6000743 FOR 20 2024 941-X
** Vendor's Subtotal 516.11 .00 516.11
VENDOR I.D.: VERIZ (VERIZON WIRELESS)
PHONES/PUB. WORKS & CODE ENFORC.6/19/24-7/18/24 07/31/24 07-24 Z 208.85 -00 208.85 C40731-
07/31/24 01-25
/1 Account No 3/L. Account Distribution Amount
PHONE/CODE ENFORCEMENT, 6/19/24-7/18/24 100 20000 100 52200 410 74.35 6/19/24-7/18/24 100 20000 100 52200 120 80.70

PHONES/PUBLIC WORKS
PHONES/PUBLIC WORKS 6/19/24-7/18/24 100 20000 100 52200 230 13.45 PHONES/PUBLIC WORKS 6/19/24-7/18/24 100 20000 100 52200 400 13.45 PHONES/PUBLIC WORKS 6/19/24-7/18/24 100 20000 100 52200 130 13.45 6/19/24-7/18/24 310 20000 310 52200 13.45

PHONES/PUBLIC WORKS
** Vendor's Subtotal 208.85 .00 208.85
VENDOR I.D.: WALO2 (WALL, WALL & PEAKE)
C40731- LEGAL-GEN.#22666; CBG SER/PROP.218#22667, #22669 07/31/24 07-24 A 1934.00 .00 1934.00 08/30/24 01-25
REPORT.: Jul 31 24 Wednesday City of Maricopa PAGE: 003 RUN....: Jul 31 24 Time: 10:23 Accounts Payable Cash Requirements ID #: PY-RP Run By.: LAURI ROBISON стI..: MAR
Control Date.: 07/31/24 Posting Period..: 07-24 Fiscal (01-25) Cash Account No..: 099 10000 VENDOR I.D.: WALOZ (WALL, WALL & PEAKE)
Invoice Actual
G/L, Account # Gross Discount Net
Invoice No Description Due Date Fiscal T Discount Amount Amount Amount C40731- Posting Distribution
G/L. Account N G/L Account No Amount
LEGAL-GENERAL, #22666, JUNE 2024 100 20000 100 52500 100 1841.50 EGAL-CDBG SEWR PROJECT/PROP 218.#22667, JUNE 2 465 20000 465 52500 18.50 EGAL-CDBG SEWR PROJECT/PROP 218, #22669, JUNE 2 465 20000 465 52500 74.00 ** Vendor's Subtotal 1934.00 -00 1934.00
** Report's Total 30550.56 .00 30550.56
** Total Vendors On This Report 7
........ . . .

NET30 FROM INVOICE
City of Maricopa
Treasurer's Report for July 2024 Transactions
LAIF - Local Agency Investment Fund
$ 1,825,386.03 Ending balance on 6-30-24
Transaction Amount
Quarterly Interest 7-15-24 $ 20,602.61
Withdrawals- Sheriff Payment 7-1-24 $ (145,000.00)
Withdrawals - Jetter Payment 7-9-24 $ (73,000.00)
Deposit
$1,627,988.64 | Balance as of 7-31-24
Maricopa General Checking Account ending with #36
$ 320,074.47 Ending balance on 6-28-24
Deposits - Manual $ - Detailed Docs Attached
" 8,086.55 "
- Electronic $
- Refuse $
:
- Sewer $
$ 1,346.01 "
- Customer Card Purchase
Interest
Expenditures - General $ (131,468.20)
- Refuse (16,278.67)
" - Sewer $ (392.73)
$ 181,367.43 Balance as of 7-31-24
LAIF
REPORT.: Jul 31 24 Wednesday Print General Marial & Update Time: 09:23
Run by. LAURE ROBISON
July Comers To 01-25) '-'-Credit
"+'=Debit
Journal 00-03
G/L. Account Id Ctr Amount Extension
Line Date Description
-------
100 41600 20602.61 20602.61
0001 07/31/24 LAIF INTEREST
JULY 15, 2024 -20602.61 .00
0002 07/31/24 LAIF INTEREST 099 13000
JULY 15, 2024
PAGE: 001
LAIF City of Maricopa ID #: CH-RG
REPORT.: Jul 31 24 Wednesday
RUN....: Jul 31 24 Time: 16:53 Cash Register Audit Trail (CH-CE-G) CTL. : MAR Run By.: LAURI ROBISON Summary of Receipts for Calendar 07-24, Register 000 Amount Paid
I.D. No. on Bill Receipt Total
Description
---- 115,000.00 145,000.00
145,000.00 INVOICE #9315
Paid by.: TRNSER FROM LAIF TO GEN, SHERIFF'S PAYMENT 23/24 73,000.00 FROM COVID 19 GRANT EFT04 13,000.00 73,000.00 04783 E WIRED TRNSER FROM LAIF TO GEN, FOR JETTER, INV.#31786 Paid by.:
-Deposit Summary --Receipts Summary-
I-Break Down by Module--l Non-Cash EFT Total
Cash Check Total Cash
Mod Type Amount
.00 .00 .00 218, 000.00 218, 000.00
Mis Cash 218,000.00 .00 .00
218,000.00
RUMOR. Jul 31 24 Tide: 13.15 City of Maricopa
Summary of Receipts for Calendar 07-24, Register 000 CTL.: MAR RUDDY: LAURI ROBISON
mount Pai
I.D. No. n Bil Receipt Total
Receipt vpe Check No Bank No Check Amount Description
-------
015023 2,100.00 STATE OF CALIFORNIA SATAX 7/21/22,100.00 2,100.00 04781
Paid by.: ST OF CA-RETAIL SALES TAX, MAY'24,
1-Break Down by Module--l -Deposit Summary -Receipts Summary Check Total Cash Non-Cash EFT Total
Mod Type Amount Cash
-----
Mis Cash .00 .00 • 00 .00 .00 2,100.00 2,100.00
2,100.00
-----
2,100.00
Elec. Dep PAGE: 001
REPORT.: Jul 31 24 Wednesday City of Maricopa ID #: CH-RG Time: 16:20 ash Register Audit Trail (CH-CE-RG) CTL.: MAR RUN.. ..: Jul 31 24 Summary of Receipts for Calendar 07-24, Register 000 Run By.: LAURI ROBISON
nount: Pa.

Bank No Check Amount Description I.D. No. Receipt Total Receipt Type Check No
------- ---- 2,133.65 2,133.65
04780 E 018140 2,133.65 ROAD MAINT. & REHAE
Paid by.: ST OF CA-RD.MAINT.REHAB.SEC. 2032 (H) (2), 7/22/24 I-Break Down by Module--l 1- -Deposit Summary- Non-Cash -Caceipts Summary- Total Cash Check Total Cash
Mod Type Amount
.00 .00 .00 2,133.65 2,133.65
Mis Cash 2,133.65 . 00 . 00
2,133.65
Elec, Dep. City of Maricopa 001
REPORT.: Jul 15 24 Monday
RUN....: Jul 15 24 Time: 16:13 Cash Register Audit Trail (CH-CE-RG) Summary of Receipts for Calendar 07-24, Register 000 CTL.: MAR Run By.: LAURI ROBISON
Amount Paid
I.D. No. on Bill Receipt Total
Receipt Type Check No Bank No Check Amount Description
------ ---- ----_
1,147.83 KERN COUNTY TAX KCTAX 1,147.83 1,147.83
04779 E 675075 7/15/24
Paid by.: KERN COUNTY-TRANSFER TAX, JUNE 2024,
I-Break Down by Module--l -Deposit Summary- --Receipts Summary- Check Total Cash Non-Cash EFT Total
Mod Type Amount Cash
---
1,147.83 .00 • 00 -00 .00 .00 1,147.83 1,147.83
Mis Cash
1,147.83
Elec. Dep PAGE: 001
REPORT.: Jul 15 24 Monday City of Maricopa
ID #: CH-RG
RUN....: Jul 15 24 Time: 16:08 Cash Register Audit Trail (CH-CE-RG) CTb.: MAR
Run By.: LAURI ROBISON Summary of Receipts for Calendar 07-24, Register 000 Amount Paid
Description I.D. No. on Bill Receipt Total
Receipt Type Check No Bank No Check Amount
------ ROBI * *
04774 **** VOIDED **** T3 (LAURI ) Jun 28 2024 08:37 am LAURI 04775 VOIDED Jun 28 2021 08:37 am
.......
04776 VOIDED (LAURI | Jun 28 2024 10:24 am LAURI ROBI
04711 VOIDED **** (LAURI ) Jul 15 2024 04:05 pm LAURI ROBI 04778 E 2,705.07 GAS TAX FOR 2103 G2103 781.95
399472
Gas Tax for 2105 G2105 546.64
Gas Tax for 2106 G2106 621.10
GAS TAX FOR 2107 G2107 755.38 2, 705.07
Paid by.: ST OF CA-GAS TAX, 5/24-6/23/2024, 7/10/24
I-Break Down by Module--l 1- --Deposit Summary- -Receipts Summary Check Total Cash Non-Cash EET Total
Mod Amount Cash
Mis Cash 2,705.07 . 00 .00 . 00 .00 .00 2,705.07 2, 705.07 2,705.07
Cust, Dep. 001
City of Maricopa PAGE:

REPORT.: Jul 31 24 Wednesday ID #: CH-RG
RUN....: Jul 31 24 Time: 15:45 Cash Register Audit Trail (CH-CE-RG) CTL. : MAR
Run By.: LAURI ROBISON Summary of Receipts for Calendar 07-24, Register 000 Amount Paid
Bank No Check Amount Description I.D. No. on Bill Receipt Total Receipt Type Check No
------- ----
241.50 BLDG. PERM. #24-06-05 BUPER 197.50
04784 E #tSs3
BUSINESS OPER. A LAR0001 Code: 040 40.00
BUSINESS OPER. A LAR0001 Code: FEE 4.00 241.50
Paid by.: LAR BLDG. SERV. -BLDG.PER. #24-06-05, NEW BUS.LIC. '24 ....
04785 E #DZaZ 44.00 BUSINESS OPER. A KER0001 Code: 040 40.00 BUSINESS OPER. A KER0001 Code: FEE 4.00 44.00
Paid by.: KERN COUNTY ROOFING-NEW BUS. LIC. '2024'
04786 E #9EpR 125.50 BLDG. PER. #24 -07-03, BUPER 81.50 BUSINESS OPER. A SHE0001 Code: 040 40.00
BUSINESS OPER. A SHE0001 Code: FEE 4.00 125.50
Paid by.: SHELBY ELECTRIC-NEW BUS. LIC. '24, BLDG. PER. #24-07-03 01787 BUSINESS PIS0001 Code: 040 40.00
#PbMx 44.00 OPER. A
BUSINESS OPER. A PIS0001 Code: FEE 4.00 44.00
Paid by.: PISTOL PETE'S PLUMBING-RENEW BUS.LIC. #1229, '2024'

29.12 BEAR-CREAM POODLE, M 29.12 29.12
04788 ANCON
Paid by.: DANLY TORRES-2-DOG LIC, 911 STANISLAUS, EXP. 6/30/25 1-Break Down by Module--| -Deposit Summary --Receipts Summary Mod Total Cash Non-Cash EFT Total
Type Amount Cash Check
--- ---
Cash 176.00 .00 • 00 .00 .00 .00 484.12 484.12
308.12
484.12
Cust. Dep.

REPORT.: Jul 31 24 Wednesday City of Maricopa PAGE: 001 RUN. ...: Jul 31 24 Time: 16:45 Cash Register Audit Trail (CH-CERG) ID # : CH-RG Run By.: LAURI ROBISON Summary of Receipts for Calendar 07-24, Register 000 CTL.: MAR Amount Paid
Receipt Type Check No Bank No Check Amount Description I.D. No. on Bill Receipt Total --I---
04789 E #jja 861.89 ENCROACHMENT PER. #2 BUPER 65.00
BLDG. PER. I/24-07-01, BUPER 796.89 861.89
Paid by.: A.CARILLO-ENCROCH. #24-07-02E, BLDG. PER. #24-07-01 04790 * VOIDED 3202004:4 A ROBI************
1-Break Down by Module--| -Deposit Summary
Mod -Raceipts Summary-
Type Amount Cash Check Total Cash Non-Cash Total
Mis Cash 861.89 .00 . 00 .00 .00 .00 861.89 861.89
861.89

Maricopa City CouncilSeptember 10, 2024

Maricopa City Council
September 10, 2024