Agenda packet — McFarland City Council, April 16, 2025 (part 1 of 2)

MCFARLAND CITY COUNCIL
McFarland Successor Agency, McFarland Public Finance Authority, McFarland Improvement Authority, McFarland Parking Authority Regular Meeting Notice and Agenda
Council Chambers
103 W. Sherwood Ave, Mcfarland, CA
Website: https://www.mcfarlandcity.org/
Wednesday, April 16, 2025
6:00 PM
SAUL AYON, Mayor
RICARDO CANO, Vice Mayor
ANITA GONZALEZ, Council Member
MARÍA T. PÉREZ , Council Member
VIEW THE MEETING RECORDINGS ONLINE at www.mcfarlandcity.org/AgendaCenterRecordings will be available approximately one week following the meeting.

HOW TO SUBMIT PUBLIC COMMENTS: The meetings of the City Council and all municipal entities, commissions, and boards (“the City”) are open to the public. At regularly scheduled meetings, members of the public may address the city on any item listed on the agenda, or on any non-listed matter over which the city has jurisdiction. At special or emergency meetings, members of the public may only address the city on items listed on the agenda. There is a time limitation of two minutes per person. For any item that is not on the agenda and within the jurisdiction or interest of the city, please come to the podium at this time. The Brown Act does not permit any action or discussion on items not listed on the agenda. If you wish to speak regarding a scheduled agenda item, please come to the podium when the item number and subject matter are announced, and the mayor opens Public Comment on the item. When recognized, please begin by providing your name and address for the record (optional). Anyone wishing to submit written information at the meeting needs to furnish ten (10) copies to the City Clerk in advance to allow for distribution to City Council, staff, and the media.

Willful disruption of the meeting shall not be permitted. If the Mayor finds that there is in fact willful disruption of any City Council Meeting, he/she may order the disrupting parties out of the room and subsequently conduct the City’s business without them present.

PUBLIC ACCOMMODATIONS: The City of McFarland does not discriminate based on disability and complies with the provisions of the Americans with Disabilities Act (ADA). If you need special assistance to participate in this meeting, please contact the City Clerk’s Office at (661) 792-3091 at least 48 hours prior to the meeting to make reasonable arrangements to ensure accessibility to this meeting.

INTERPRETATION: If you need an interpretation of your communications to the City Council into English, please contact the City Clerk Department at 661-792-3091 ext. 2135 at least 48 hours prior to the meeting.

CALL TO ORDER: Mayor Saul Ayon
ROLL CALL:

Mayor/Chair, Saul Ayon
Vice Mayor/Vice-Chair, Ricardo Cano

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Council Member/Board Member, Anita Gonzalez
Council Member/Board Member, Maria T. Pérez
INVOCATION: Councilmember Gonzalez
PLEDGE OF ALLEGIANCE: City Manager Viramontes

APPROVE AGENDA AS TO FORM
FEATURED PET:

Is a feature that highlights a pet available for adoption from the McFarland Animal Shelter. ● Featured Pet Presented by Chief of Police Knox

PRESENTATIONS, INTRODUCTIONS AND AWARDS

1. Proclamation Recognizing May 6, 2025, as "Giving Day" in Support of Give Big Kern

2. RoadAI Update & Street Rejuvenation Plans

DEPARTMENTAL REPORTS
CONSENT AGENDA: The Consent Agenda consists of items that in staff’s opinion are routine and non-controversial. These items are approved in one motion unless a Council Member/ Board Member or Member from the Public requests to remove a particular item.

3. Approval of Expense Report in the Amount of $1,155,608.52 from 3/22/2025 to 4/4/2025.

4. Approval of Payroll Report for the Month of March 2025 in the Amount of $427,350.63

5. Approval of April 2, 2025, Regular Meeting Minutes

6. Waive full reading and adopt Ordinance No. 1-2025 AN ORDINANCE OF THE CITY OF MCFARLAND AMENDING CHAPTER 16.48.020 OF THE MCFARLAND MUNICIPAL

CODE RELATED TO COLLECTION OF DEVELOPMENT IMPACT FEES

7. Approval of Resolution No. 2025-35 A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF MCFARLAND, CALIFORNIA, APPROVING THE ACCEPTANCE OF A DONATION FROM DR. HAIR AND AUTHORIZING A BUDGET APPROPRIATION TO

THE GENERAL FUND FOR THE PURCHASE OF TWO DRONES

PUBLIC HEARINGS

8. Approval of Resolution No. 2025-31 A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF MCFARLAND DECLARING CITY OWNED PROPERTY AS EXEMPT SURPLUS LAND PURSUANT TO CALIFORNIA GOVERNMENT CODE §§ 54221(f)(1)(C)

9. Waive full reading and introduce Ordinance No. 2-2025 AN ORDINANCE OF THE CITY OF MCFARLAND AMENDING TITLE 17 OF THE MCFARLAND MUNICIPAL CODE

RELATED TO NONCONFORMING USES

ADMINISTRATIVE AGENDA

10. Approval of Resolution No. 2025-32 A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF MCFARLAND, CALIFORNIA, AWARDING A CONTRACT TO

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CLIFTONLARSONALLEN LLP FOR PROFESSIONAL AUDITING SERVICES AND

AUTHORIZING THE CITY MANAGER TO EXECUTE THE AGREEMENT

11. Approval of Resolution No. 2025-34 A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF MCFARLAND, CALIFORNIA, APPROVING A BUDGET APPROPRIATION AND

AUTHORIZING A LEASE AGREEMENT WITH FLOCK SAFETY TO IMPLEMENT

GUNSHOT DETECTION CAPABILITIES

12. Approval Of Resolution No. 2025-37 A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF MCFARLAND APPROVING A COMMUNITY DEVELOPMENT TECHNOLOGY

SERVICES CONTRACT WITH GOVWELL

13. Report, Discussion, and Direction on the Appeal of Temporary Use Permit 2025-001 Conditions of Approval

14. Approval of Resolution No. 2025-38 A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF MCFARLAND APPROVING THE RECORDATION OF TEMPORARY USE PERMIT 2025-0002

15. Approval of Resolution No. 2025-36 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND APPROVING RESOLUTION 2025-36 AND THE RECORDATION OF TEMPORARY USE PERMIT 2025-0003

16. Review and Discuss City Council Applications
PUBLIC COMMENT: Members of the public wishing to address the Council about any item not on the agenda may do so at this time. Speakers are limited to two minutes for each person. Fifteen minutes total will be allowed for any one subject. Please state your name and address for the record prior to making a presentation.

COUNCIL COMMENTS

REPORTS FROM CITY COUNCIL ON COMMITTEE/SPECIAL DISTRICT MEETINGS a. Kern Local Agency Formation Commission (LAFCO)
COUNCIL STATEMENTS AND REPORTS:

On their own initiative, Council Members may make a brief announcement or a brief report on their own activities. In addition, Council Members may ask a question of staff or the public for clarification on any matter, provide a reference to staff or other resources for information. Alternatively, request staff to report to the City Council at a later meeting concerning any matter. Furthermore, the City Council, or any member thereof, may take action to direct staff to place a matter of business on a future agenda.

CLOSED SESSION

17. Public Employment § 54957 Title: Captain

ADJOURNMENT
This is to certify this agenda was posted at McFarland City Hall on April 11, 2025.

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Erika De La Cruz, City Clerk
Diego Viramontes, City Manager
Next Meeting: Regular City Council May 7, 2025.

The City of McFarland does not discriminate based on disability and complies with the provisions of the Americans with Disabilities Act (ADA). If you need special assistance to participate in this meeting, please contact the City Clerk’s Office at (661) 792-3091 at least 48 hours prior to the meeting to make reasonable arrangements to ensure accessibility to this meeting. Special meeting needs hour change
All agenda item and/or supporting documentation is available for public review on the city website at www.mcfarlandcity.org and the office of the City Clerk of the City of McFarland, at 401 W, Kern Ave.

McFarland, CA 93250 during regular business hours of 8:00 am – 5:00 pm Monday through Friday, following the posting of the agenda. Any supporting documentation related to an agenda item for an open session of any regular meeting that is distributed after the agenda is posted and prior to the meeting will also be available for review at the same location and available at the meeting.

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2025 ROADAI & STREET

REJUVENATION PLAN
City of McFarland

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2022 2025
PCI
Score:
56 PCI
Score:
72

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2024 SLURRY SEAL

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3 RD STREET (2022)

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3 RD STREET (2025)

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4 TH PLACE (2022)

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4 TH PLACE (2025)

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MT. ARBOR (2022)

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MT. ARBOR (2025)

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CLIFF AVE (2022)

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CLIFF AVE (2025)

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5 TH ST (2022)

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5 TH ST (2025)

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2025 RECLAMITE

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2025 SLURRY & CAPE
SEAL

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4/9/2025 9:59:45 AM Page 1 of 12
Expense Approval Report
City of McFarland, CA By Vendor Name
Payment Dates 3/22/2025 - 4/4/2025
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: AAA Services - AAA Services
AAA Services Inv. 164040 04/01/2025 Inv. 164040 Annual Service & F…01-150-56000-0000-1 365.86 AAA Services Inv. 164040 04/01/2025 Inv. 164040 Annual Service & F…01-150-56400-0000-1 112.56 Vendor AAA Services - AAA Services Total: 478.42
Vendor: Amazon Capital Servi - Amazon Capital Services, Inc.

Amazon Capital Services, Inc. INV 1VHK-XDWR-DD37 Suppli… 03/26/2025 INV 1VHK-XDWR-DD37 Suppli… 01-111-57200-0000-1 86.45 Vendor Amazon Capital Servi - Amazon Capital Services, Inc. Total: 86.45 Vendor: American Fidelity - American Fidelity
American Fidelity INV0029550 04/03/2025 American Fidelity Accident 2* …30-22800-0000-1 31.38 American Fidelity INV0029551 04/03/2025 American Fidelity - Disability I…01-22700-0000-1 18.87 American Fidelity INV0029551 04/03/2025 American Fidelity - Disability I…30-22700-0000-1 65.75 American Fidelity INV0029551 04/03/2025 American Fidelity - Disability I…31-22700-0000-1 10.53 American Fidelity INV0029551 04/03/2025 American Fidelity - Disability I…32-22700-0000-1 21.97 American Fidelity INV0029552 04/03/2025 Health FSA 01-22600-0000-1 34.32 American Fidelity INV0029552 04/03/2025 Health FSA 30-22600-0000-1 74.86 American Fidelity INV0029552 04/03/2025 Health FSA 31-22600-0000-1 46.73 American Fidelity INV0029552 04/03/2025 Health FSA 32-22600-0000-1 74.85 American Fidelity INV0029553 04/03/2025 Life 1 01-22900-0000-1 15.43 American Fidelity INV0029553 04/03/2025 Life 1 20-22900-0000-1 6.33 American Fidelity INV0029553 04/03/2025 Life 1 30-22900-0000-1 46.74 American Fidelity INV0029553 04/03/2025 Life 1 31-22900-0000-1 3.93 American Fidelity INV0029553 04/03/2025 Life 1 32-22900-0000-1 19.94 American Fidelity INV0029554 04/03/2025 Life 2 01-22900-0000-1 4.59 American Fidelity INV0029554 04/03/2025 Life 2 30-22900-0000-1 6.88 American Fidelity INV0029554 04/03/2025 Life 2 32-22900-0000-1 6.87 American Fidelity INV0029562 04/03/2025 Cancer 1 American Fidelity 01-22950-0000-1 1.09 American Fidelity INV0029562 04/03/2025 Cancer 1 American Fidelity 30-22950-0000-1 1.63 American Fidelity INV0029562 04/03/2025 Cancer 1 American Fidelity 32-22950-0000-1 1.62 American Fidelity INV0029563 04/03/2025 Cancer 1 American Fidelity 30-22950-0000-1 5.82 American Fidelity INV0029564 04/03/2025 Cancer 2* - American Fidelity … 01-22950-0000-1 2.18 American Fidelity INV0029564 04/03/2025 Cancer 2* - American Fidelity … 30-22950-0000-1 3.27 American Fidelity INV0029564 04/03/2025 Cancer 2* - American Fidelity … 32-22950-0000-1 3.26 American Fidelity INV0029565 04/03/2025 Cancer 2* - American Fidelity … 30-22950-0000-1 8.71 American Fidelity INV0029606 04/03/2025 American Fidelity Accident 1 01-22800-0000-1 19.34 American Fidelity INV0029607 04/03/2025 Life 1 01-22900-0000-1 9.81 American Fidelity INV0029608 04/03/2025 American Fidelity - Disability I…01-22700-0000-1 129.49 American Fidelity INV0029609 04/03/2025 Life 1 01-22900-0000-1 35.07 American Fidelity INV0029610 04/03/2025 Life 2 01-22900-0000-1 24.00 American Fidelity INV0029630 04/03/2025 Cancer 1 American Fidelity 01-22950-0000-1 13.53 Vendor American Fidelity - American Fidelity Total: 748.79 Vendor: Arredondo Automotive - Arredondo Automotive Group Arredondo Automotive Group Inv. 300372 04/01/2025 Inv. 300372 Unit 23 - Sensor /… 01-150-56600-0000-1 1,893.91 Vendor Arredondo Automotive - Arredondo Automotive Group Total: 1,893.91 Vendor: At&t Mobility - At&t Mobility
At&t Mobility AT&T April 2024 Monthly PW … 03/27/2025 AT&T April 2024 Monthly PW … 01-180-57800-0000-1 52.31 At&t Mobility AT&T April 2024 Monthly PW … 03/27/2025 AT&T April 2024 Monthly PW … 20-200-57800-0000-1 10.47 At&t Mobility AT&T April 2024 Monthly PW … 03/27/2025 AT&T April 2024 Monthly PW … 30-500-57800-0000-1 171.35 At&t Mobility AT&T April 2024 Monthly PW … 03/27/2025 AT&T April 2024 Monthly PW … 32-510-57800-0000-1 220.58 At&t Mobility AT&T April 2024 Monthly PW … 03/27/2025 AT&T April 2024 Monthly PW … 34-520-57800-0000-1 52.31 Vendor At&t Mobility - At&t Mobility Total: 507.02

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Expense Approval Report Payment Dates: 3/22/2025 - 4/4/2025 4/9/2025 9:59:45 AM Page 2 of 12
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: Auto Zone - Auto Zone
Auto Zone Inv. 6270071259 04/01/2025 Inv. 6270071259 Krylon Fusion…01-150-56600-0000-1 10.28 Vendor Auto Zone - Auto Zone Total: 10.28
Vendor: Bakersfield Well - Bakersfield Well
Bakersfield Well INV SI #RB 2510 04/01/2025 INV SI #RB 2510 Browning Well 32-510-56410-0000-1 1,500.00 Vendor Bakersfield Well - Bakersfield Well Total: 1,500.00 Vendor: BHT Engineering, Inc - BHT Engineering, Inc.

BHT Engineering, Inc. INV MC25-002 04/01/2025 GL should be 25-000-52960-8… 25-000-52960-8280-1 972.50 Vendor BHT Engineering, Inc - BHT Engineering, Inc. Total: 972.50 Vendor: BraxBro, Inc. - BraxBro, Inc.

BraxBro, Inc. INV 1534 04/01/2025 INV 1534 Browning Well RO S… 32-510-56000-0000-1 1,000.00 Vendor BraxBro, Inc. - BraxBro, Inc. Total: 1,000.00
Vendor: BSK ASSOCIATES - BSK ASSOCIATES
BSK ASSOCIATES INV AI05488 WWTP BOD TSS 03/25/2025 INV AI05488 WWTP BOD TSS 30-500-58200-0000-1 150.00 BSK ASSOCIATES INV AI06946 WWTP BOD TSS 03/25/2025 INV AI06946 WWTP BOD TSS 30-500-58200-0000-1 150.00 BSK ASSOCIATES INV AI08468 WWTP BOD Chlor…03/25/2025 INV AI08468 WWTP BOD Chlor…30-500-58200-0000-1 280.00 Vendor BSK ASSOCIATES - BSK ASSOCIATES Total: 580.00
Vendor: California Building - California Building
California Building 15352 07/14/2022 California Building Officials - C… 01-160-52000-0000-1 215.00 Vendor California Building - California Building Total: 215.00 Vendor: Cintas - Cintas Corporation No.3
Cintas Corporation No.3 INV 4222739192 Public Works…03/25/2025 INV 4222739192 Public Works…01-180-51800-0000-1 189.86 Cintas Corporation No.3 INV 4222739192 Public Works…03/25/2025 INV 4222739192 Public Works…20-200-51800-0000-1 82.79 Cintas Corporation No.3 INV 4222739192 Public Works…03/25/2025 INV 4222739192 Public Works…30-500-51800-0000-1 176.37 Cintas Corporation No.3 INV 4222739192 Public Works…03/25/2025 INV 4222739192 Public Works…32-510-51800-0000-1 106.85 Cintas Corporation No.3 INV 4222739192 Public Works…03/25/2025 INV 4222739192 Public Works…34-520-51800-0000-1 9.78 Cintas Corporation No.3 INV 4223416463 04/01/2025 INV 4223416463 Public Works…01-180-51800-0000-1 148.00 Cintas Corporation No.3 INV 4223416463 04/01/2025 INV 4223416463 Public Works…20-200-51800-0000-1 78.89 Cintas Corporation No.3 INV 4223416463 04/01/2025 INV 4223416463 Public Works…30-500-51800-0000-1 173.34 Cintas Corporation No.3 INV 4223416463 04/01/2025 INV 4223416463 Public Works…32-510-51800-0000-1 159.41 Cintas Corporation No.3 INV 4223416463 04/01/2025 INV 4223416463 Public Works…34-520-51800-0000-1 5.88 Vendor Cintas - Cintas Corporation No.3 Total: 1,131.17 Vendor: Core & Main LP - Core & Main LP
Core & Main LP INV U684193 06/03/2024 INV U684193 Meter ADPT 32-510-56410-0000-1 205.89 Core & Main LP INV0027078 06/05/2024 INV U684193 METER PARTS 32-510-57400-0000-1 205.89 Core & Main LP INV0027079 06/05/2024 U844821 METER TOOLS 32-510-56410-0000-1 284.52 Core & Main LP INV0027080 06/05/2024 U883245 STOCK METERS 32-510-56410-0000-1 28.45 Core & Main LP U845264 06/06/2024 U845264 2'' METER STOCK 32-510-56410-0000-1 1,113.53 Core & Main LP INV 0009466 Water Sampling … 03/25/2025 INV 0009466 Water Sampling … 32-510-56400-0000-1 858.00 Core & Main LP INV 0014546 04/01/2025 INV 0014546 Water Dept. Ope…32-510-57400-0000-1 253.89 Core & Main LP INV W190661 04/01/2025 INV W190661 Water Dept. Me…32-510-57400-0000-1 3,788.75 Core & Main LP INV W191639 04/01/2025 INV W191639 Water Dept. Me…32-510-57400-0000-1 3,788.75 Core & Main LP INV W421184 04/01/2025 INV W421184 Water Dept. Rel…32-510-56400-0000-1 1,488.44 Vendor Core & Main LP - Core & Main LP Total: 12,016.11 Vendor: CRISTAL PULIDO - CRISTAL PULIDO
CRISTAL PULIDO INV0029534 03/25/2025 03.22.25 Pulido Veterans Hall… 01-24000-0000-1 350.00 Vendor CRISTAL PULIDO - CRISTAL PULIDO Total: 350.00
Vendor: Delano Propane - Delano Propane
Delano Propane INV 162596 Streets Dept. Pro… 03/26/2025 INV 162596 Streets Dept. Pro… 01-180-54000-0000-1 66.28 Vendor Delano Propane - Delano Propane Total: 66.28
Vendor: Department of Transp - Department of Transportation Department of Transportation INV SL250314 Signals & Lighti… 03/26/2025 INV SL250314 Signals & Lighti… 01-180-58100-0000-1 27.59 Department of Transportation INV SL250314 Signals & Lighti… 03/26/2025 INV SL250314 Signals & Lighti… 20-200-58100-0000-1 27.59 Vendor Department of Transp - Department of Transportation Total: 55.18 Vendor: EDD - EDD
EDD INV0029538 04/03/2025 State Income Tax Withholding 01-22200-0000-1 379.65 EDD INV0029538 04/03/2025 State Income Tax Withholding 32-22200-0000-1 229.12

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Expense Approval Report Payment Dates: 3/22/2025 - 4/4/2025 4/9/2025 9:59:45 AM Page 3 of 12
Vendor Name Payable Number Post Date Description (Item) Account Number Amount EDD INV0029539 04/03/2025 SDI - State Disability Insurance 01-22200-0000-1 92.17 EDD INV0029539 04/03/2025 SDI - State Disability Insurance 30-22200-0000-1 6.58 EDD INV0029539 04/03/2025 SDI - State Disability Insurance 32-22200-0000-1 53.16 EDD INV0029543 04/03/2025 SDI - State Disability Insurance 01-22200-0000-1 0.64 EDD INV0029543 04/03/2025 SDI - State Disability Insurance 30-22200-0000-1 0.64 EDD INV0029543 04/03/2025 SDI - State Disability Insurance 31-22200-0000-1 0.64 EDD INV0029543 04/03/2025 SDI - State Disability Insurance 32-22200-0000-1 0.64 EDD INV0029568 04/03/2025 State Income Tax Withholding 01-22200-0000-1 1,071.43 EDD INV0029568 04/03/2025 State Income Tax Withholding 20-22200-0000-1 37.75 EDD INV0029568 04/03/2025 State Income Tax Withholding 30-22200-0000-1 560.73 EDD INV0029568 04/03/2025 State Income Tax Withholding 31-22200-0000-1 258.82 EDD INV0029568 04/03/2025 State Income Tax Withholding 32-22200-0000-1 728.08 EDD INV0029568 04/03/2025 State Income Tax Withholding 34-22200-0000-1 52.28 EDD INV0029569 04/03/2025 SDI - State Disability Insurance 01-22200-0000-1 488.50 EDD INV0029569 04/03/2025 SDI - State Disability Insurance 20-22200-0000-1 57.91 EDD INV0029569 04/03/2025 SDI - State Disability Insurance 30-22200-0000-1 262.67 EDD INV0029569 04/03/2025 SDI - State Disability Insurance 31-22200-0000-1 100.24 EDD INV0029569 04/03/2025 SDI - State Disability Insurance 32-22200-0000-1 300.94 EDD INV0029569 04/03/2025 SDI - State Disability Insurance 34-22200-0000-1 23.00 EDD INV0029570 04/03/2025 State Unemployment Insuran… 32-22250-0000-1 57.48 EDD INV0029571 04/03/2025 Employment Training Tax 32-22275-0000-1 1.34 EDD INV0029601 04/03/2025 State Income Tax Withholding 01-22200-0000-1 240.81 EDD INV0029602 04/03/2025 SDI - State Disability Insurance 01-22200-0000-1 47.96 EDD INV0029633 04/03/2025 State Income Tax Withholding 01-22200-0000-1 3,983.04 EDD INV0029634 04/03/2025 SDI - State Disability Insurance 01-22200-0000-1 1,115.77 EDD INV0029635 04/03/2025 State Unemployment Insuran… 01-22250-0000-1 79.20 EDD INV0029636 04/03/2025 Employment Training Tax 01-22275-0000-1 1.84 Vendor EDD - EDD Total: 10,233.03
Vendor: Edison - Edison
Edison Edison August 2024 70046845…03/27/2025 Edison August 2024 70046845…32-510-58000-0000-1 14,000.00 Vendor Edison - Edison Total: 14,000.00
Vendor: EFTPS - Electronic Federal Tax Payment System
Electronic Federal Tax Paymen…INV0029536 04/03/2025 Federal Income Tax Withholdi… 01-22050-0000-1 992.58 Electronic Federal Tax Paymen…INV0029536 04/03/2025 Federal Income Tax Withholdi… 32-22050-0000-1 531.66 Electronic Federal Tax Paymen…INV0029537 04/03/2025 Social Security 01-22100-0000-1 952.32 Electronic Federal Tax Paymen…INV0029537 04/03/2025 Social Security 30-22100-0000-1 67.96 Electronic Federal Tax Paymen…INV0029537 04/03/2025 Social Security 32-22100-0000-1 549.42 Electronic Federal Tax Paymen…INV0029540 04/03/2025 Medicare 01-22150-0000-1 222.70 Electronic Federal Tax Paymen…INV0029540 04/03/2025 Medicare 30-22150-0000-1 15.90 Electronic Federal Tax Paymen…INV0029540 04/03/2025 Medicare 32-22150-0000-1 128.48 Electronic Federal Tax Paymen…INV0029542 04/03/2025 Social Security 01-22100-0000-1 6.64 Electronic Federal Tax Paymen…INV0029542 04/03/2025 Social Security 30-22100-0000-1 6.62 Electronic Federal Tax Paymen…INV0029542 04/03/2025 Social Security 31-22100-0000-1 6.62 Electronic Federal Tax Paymen…INV0029542 04/03/2025 Social Security 32-22100-0000-1 6.62 Electronic Federal Tax Paymen…INV0029544 04/03/2025 Medicare 01-22150-0000-1 1.52 Electronic Federal Tax Paymen…INV0029544 04/03/2025 Medicare 30-22150-0000-1 1.56 Electronic Federal Tax Paymen…INV0029544 04/03/2025 Medicare 31-22150-0000-1 1.56 Electronic Federal Tax Paymen…INV0029544 04/03/2025 Medicare 32-22150-0000-1 1.56 Electronic Federal Tax Paymen…INV0029566 04/03/2025 Federal Income Tax Withholdi… 01-22050-0000-1 2,228.14 Electronic Federal Tax Paymen…INV0029566 04/03/2025 Federal Income Tax Withholdi… 20-22050-0000-1 122.10 Electronic Federal Tax Paymen…INV0029566 04/03/2025 Federal Income Tax Withholdi… 30-22050-0000-1 1,260.27 Electronic Federal Tax Paymen…INV0029566 04/03/2025 Federal Income Tax Withholdi… 31-22050-0000-1 582.62 Electronic Federal Tax Paymen…INV0029566 04/03/2025 Federal Income Tax Withholdi… 32-22050-0000-1 1,216.10 Electronic Federal Tax Paymen…INV0029566 04/03/2025 Federal Income Tax Withholdi… 34-22050-0000-1 151.65 Electronic Federal Tax Paymen…INV0029567 04/03/2025 Social Security 01-22100-0000-1 5,047.66 Electronic Federal Tax Paymen…INV0029567 04/03/2025 Social Security 20-22100-0000-1 598.38 Electronic Federal Tax Paymen…INV0029567 04/03/2025 Social Security 30-22100-0000-1 2,714.04 Electronic Federal Tax Paymen…INV0029567 04/03/2025 Social Security 31-22100-0000-1 1,035.68 Electronic Federal Tax Paymen…INV0029567 04/03/2025 Social Security 32-22100-0000-1 3,110.24 Electronic Federal Tax Paymen…INV0029567 04/03/2025 Social Security 34-22100-0000-1 237.72

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Expense Approval Report Payment Dates: 3/22/2025 - 4/4/2025 4/9/2025 9:59:45 AM Page 4 of 12
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Electronic Federal Tax Paymen…INV0029572 04/03/2025 Medicare 01-22150-0000-1 1,180.58 Electronic Federal Tax Paymen…INV0029572 04/03/2025 Medicare 20-22150-0000-1 139.94 Electronic Federal Tax Paymen…INV0029572 04/03/2025 Medicare 30-22150-0000-1 634.66 Electronic Federal Tax Paymen…INV0029572 04/03/2025 Medicare 31-22150-0000-1 242.24 Electronic Federal Tax Paymen…INV0029572 04/03/2025 Medicare 32-22150-0000-1 727.40 Electronic Federal Tax Paymen…INV0029572 04/03/2025 Medicare 34-22150-0000-1 55.60 Electronic Federal Tax Paymen…INV0029600 04/03/2025 Social Security 01-22100-0000-1 495.62 Electronic Federal Tax Paymen…INV0029603 04/03/2025 Medicare 01-22150-0000-1 115.92 Electronic Federal Tax Paymen…INV0029631 04/03/2025 Federal Income Tax Withholdi… 01-22050-0000-1 9,071.74 Electronic Federal Tax Paymen…INV0029632 04/03/2025 Social Security 01-22100-0000-1 11,628.78 Electronic Federal Tax Paymen…INV0029637 04/03/2025 Medicare 01-22150-0000-1 2,719.62 Vendor EFTPS - Electronic Federal Tax Payment System Total: 48,810.42 Vendor: EDIS - Employer Driven Insurance Services Inc
Employer Driven Insurance Se… INV0029573 03/24/2025 MBI EDIS 03/24/2025 Bank Dr… 01-110-50500-0000-1 5.00 Employer Driven Insurance Se… INV0029573 03/24/2025 MBI EDIS 03/24/2025 Bank Dr… 01-150-50500-0000-1 5.00 Employer Driven Insurance Se… INV0029584 03/25/2025 MBI EDIS 03/25/2025 CHECK … 01-180-50500-0000-1 58.20 Employer Driven Insurance Se… INV0029584 03/25/2025 MBI EDIS 03/25/2025 CHECK … 20-200-50500-0000-1 1.80 Vendor EDIS - Employer Driven Insurance Services Inc Total: 70.00 Vendor: Ferguson Enterprises - Ferguson Enterprises
Ferguson Enterprises INV 0026788 WWTP 03/26/2025 INV 0026788 32-510-56400-0000-1 71.66 Ferguson Enterprises INV 0027124 04/01/2025 INV 0027124 Water Dept. Me… 32-510-57400-0000-1 912.19 Vendor Ferguson Enterprises - Ferguson Enterprises Total: 983.85 Vendor: ultrex managemen - Flex Print Intermediate LLC
Flex Print Intermediate LLC Inv. 4327921 04/01/2025 Inv. 4327921-CAL CN35796-01…01-150-52200-0000-1 70.82 Vendor ultrex managemen - Flex Print Intermediate LLC Total: 70.82 Vendor: Fred C. Gilbert - Fred C. Gilbert
Fred C. Gilbert INV 312919 Cl2 Pump Tubing -…03/26/2025 INV 312919 Cl2 Pump Tubing -…32-510-56400-0000-1 53.53 Fred C. Gilbert INV 312880 04/01/2025 INV 312880 Water Dept. Extra…32-510-57400-0000-1 3,268.77 Vendor Fred C. Gilbert - Fred C. Gilbert Total: 3,322.30 Vendor: Frontier - Frontier California Inc.

Frontier California Inc. INV0029575 04/01/2025 Frontier Aor 15 53019821940… 32-510-57800-0000-1 100.53 Vendor Frontier - Frontier California Inc. Total: 100.53 Vendor: Goldsmith Constructi - Goldsmith Construction Company Inc.

Goldsmith Construction Comp…INV 402501124 04/01/2025 INV 402501124 WWTP Repair… 30-500-56000-2538-1 3,730.28 Goldsmith Construction Comp…INV 402501125 04/01/2025 INV 402501125 WWTP Leak R… 30-500-56000-2538-1 3,191.60 Vendor Goldsmith Constructi - Goldsmith Construction Company Inc. Total: 6,921.88 Vendor: Grainger - Grainger
Grainger INV 91416685189 Veterans Ha…03/26/2025 INV 91416685189 Veterans Ha…01-185-56400-0000-1 287.65 Grainger INV 9149784195 Veterans Hall…03/26/2025 INV 9149784195 Veterans Hall…01-185-56400-0000-1 284.48 Grainger INV 9415314575 Well 6 Maint…03/26/2025 INV 9415314575 Well 6 Maint…32-510-56400-0000-1 124.05 Grainger INV 9417957132 Veterans Hall…03/26/2025 INV 9417957132 Veterans Hall…01-185-56400-0000-1 141.76 Vendor Grainger - Grainger Total: 837.94
Vendor: Granite Auto Parts I - Granite Auto Parts Inc
Granite Auto Parts Inc INV 854386 Street Dept. Main…03/25/2025 INV 854386 Street Dept. Main…01-180-56410-0000-1 48.70 Granite Auto Parts Inc INV 854502 Water Dept. Oper…03/25/2025 INV 854502 Water Dept. Oper…32-510-57400-0000-1 4.10 Granite Auto Parts Inc INV 854694 WWTP Operating …03/25/2025 INV 854694 WWTP Operating …30-500-57400-0000-1 125.07 Granite Auto Parts Inc INV 854703 Water Dept. Oper…03/25/2025 INV 854703 Water Dept. Oper…32-510-57400-0000-1 33.51 Granite Auto Parts Inc INV 854509 Transit Tarpstrap 03/26/2025 INV 854509 Transit Tarpstrap 34-520-56600-0000-1 18.68 Granite Auto Parts Inc INV 854558 Water Dept Opera…03/26/2025 INV 854558 Water Dept Opera…32-510-57400-0000-1 99.44 Granite Auto Parts Inc INV 854757 04/01/2025 INV 854757 Water Dept. WD4…32-510-56400-0000-1 28.53 Granite Auto Parts Inc INV 854813 04/01/2025 INV 854813 Water Dept. Truck…32-510-56600-0000-1 2.59 Granite Auto Parts Inc INV 854825 04/01/2025 INV 854825 LLMD Operating S…20-200-57400-0000-1 24.87 Granite Auto Parts Inc INV 854874 04/01/2025 INV 854874 LLMD Operating S…20-200-57400-0000-1 152.56 Granite Auto Parts Inc INV 854963 04/01/2025 INV 854963 Streets Dept. Ope… 01-180-57400-0000-1 24.03 Granite Auto Parts Inc INV 855200 04/01/2025 INV 855200 Water Dept. Batte…32-510-56410-0000-1 379.91 Granite Auto Parts Inc INV 855284 04/01/2025 INV 855284 LLMD Operating S…20-200-57400-0000-1 32.44 Vendor Granite Auto Parts I - Granite Auto Parts Inc Total: 974.43

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Expense Approval Report Payment Dates: 3/22/2025 - 4/4/2025 4/9/2025 9:59:45 AM Page 5 of 12
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: Gregs Petroleum - Gregs Petroleum
Gregs Petroleum Fuel INV 522611 03/18/25 03/27/2025 Fuel INV 522611 03/18/25 01-150-54000-0000-1 1,146.13 Gregs Petroleum Fuel INV 522612 03/07/25 03/27/2025 Fuel INV 522612 03/07/25 01-150-54000-0000-1 1,523.12 Gregs Petroleum Fuel INV 522613 03/11/25 03/27/2025 Fuel INV 522613 03/11/25 01-150-54000-0000-1 1,689.25 Gregs Petroleum Fuel INV 522614 03/14/25 03/27/2025 Fuel INV 522614 03/14/25 01-150-54000-0000-1 1,667.02 Gregs Petroleum Fuel INV 523445 03/21/25 03/27/2025 Fuel INV 523445 03/21/25 01-150-54000-0000-1 2,003.68 Gregs Petroleum Fuel INV 523836 04/01/2025 Fuel INV 523836 03/25/25 01-150-54000-0000-1 1,438.14 Gregs Petroleum INV 523837 04/01/2025 Fuel INV 523837 03/25/25 01-150-54000-0000-1 700.90 Vendor Gregs Petroleum - Gregs Petroleum Total: 10,168.24 Vendor: HR - Hernan Rocha
Hernan Rocha INV 8915 PW Jackets with Log… 03/25/2025 INV 8915 PW Jackets with Log… 01-180-51800-0000-1 29.23 Hernan Rocha INV 8915 PW Jackets with Log… 03/25/2025 INV 8915 PW Jackets with Log… 20-200-51800-0000-1 29.23 Hernan Rocha INV 8915 PW Jackets with Log… 03/25/2025 INV 8915 PW Jackets with Log… 30-500-51800-0000-1 29.23 Hernan Rocha INV 8915 PW Jackets with Log… 03/25/2025 INV 8915 PW Jackets with Log… 32-510-51800-0000-1 29.22 Hernan Rocha INV 8915 PW Jackets with Log… 03/25/2025 INV 8915 PW Jackets with Log… 34-520-51800-0000-1 29.23 Hernan Rocha INV 8977 PW & Finance Jacket…03/26/2025 INV 8977 PW & Finance Jacket…01-115-51800-0000-1 45.00 Hernan Rocha INV 8977 PW & Finance Jacket…03/26/2025 INV 8977 PW & Finance Jacket…34-520-51800-0000-1 148.20 Hernan Rocha INV 8977 04/01/2025 INV 8977 PD & CD Jackets with…01-140-51800-0000-1 45.00 Hernan Rocha INV 8977 04/01/2025 INV 8915 PD & CD Jackets with…01-150-51800-0000-1 101.14 Vendor HR - Hernan Rocha Total: 485.48
Vendor: Hodges - Hodges Law Group
Hodges Law Group INV 00620 04/01/2025 INV 00620 Public works Legal … 01-130-56100-0000-1 97.50 Hodges Law Group INV 00620 04/01/2025 INV 00620 Community Develo…01-130-56100-0000-1 2,376.00 Hodges Law Group INV 00620 04/01/2025 INV 00620 Finance Departmen…01-130-56100-0000-1 95.00 Hodges Law Group INV 00620 04/01/2025 INV 00620 Police Department …01-130-56100-0000-1 437.00 Hodges Law Group INV 00620 04/01/2025 INV 00620 Legal Service REIM… 01-130-56100-0000-1 532.00 Hodges Law Group INV 00620 04/01/2025 INV 00620 Admin Legal Service…01-130-56100-0000-1 665.00 Hodges Law Group INV 00620 04/01/2025 INV 00620 City Council Legal S…01-130-56100-0000-1 1,216.00 Hodges Law Group INV 00620 04/01/2025 INV 00620 Human Resources … 01-130-56100-0000-1 1,430.00 Hodges Law Group INV 00620 04/01/2025 INV 00620 Contractual Retaine…01-130-56100-0000-1 1,976.00 Vendor Hodges - Hodges Law Group Total: 8,824.50
Vendor: Home Depot - Home Depot
Home Depot INV 1071014 Streets Dept Ope…03/25/2025 INV 1071014 Streets Dept Ope…01-180-57400-0000-1 208.29 Home Depot INV 2030790 Streets Dept. Sh… 03/25/2025 INV 2030790 Streets Dept. Sh… 01-180-57400-0000-1 496.33 Home Depot INV 2971527 Facilities Building…03/25/2025 INV 2971527 Facilities Building…01-185-56400-0000-1 236.28 Home Depot INV 3970819 WWTP Supplies … 03/25/2025 INV 3970819 WWTP Supplies … 30-500-57400-0000-1 294.57 Home Depot INV 4510939 Streets Dept. Op…03/25/2025 INV 4510939 Streets Dept. Op…01-180-57400-0000-1 115.19 Home Depot INV 4971452 WWTP Operating…03/25/2025 INV 4971452 WWTP Operating…30-500-57400-0000-1 130.39 Home Depot INV 4971466 Facilities Building…03/25/2025 INV 4971466 Facilities Building…01-185-56400-0000-1 67.58 Home Depot INV 5524378 Streets Dept Ope…03/25/2025 INV 5524378 Streets Dept Ope…01-180-57400-0000-1 77.33 Home Depot INV 6094077 Streets Dept. Op…03/25/2025 INV 6094077 Streets Dept. Op…01-185-56400-0000-1 163.31 Home Depot INV 6511924 LLMD Garzoli Op…03/25/2025 INV 6511924 LLMD Garzoli Op…20-200-57400-0000-1 168.97 Home Depot INV 6971689 Facilities Building…03/25/2025 INV 6971689 Facilities Building…01-185-56400-0000-1 69.47 Vendor Home Depot - Home Depot Total: 2,027.71
Vendor: Irrigation Concepts - Irrigation Concepts
Irrigation Concepts INV 49795 Landscape for Garz…03/26/2025 INV 49795 Landscape for Garz…20-200-56700-0000-1 157.61 Irrigation Concepts INV 49797 Landscape for Garz…03/26/2025 INV 49797 Landscape for Garz…20-200-57400-0000-1 7.20 Vendor Irrigation Concepts - Irrigation Concepts Total: 164.81 Vendor: Gonzalez Upholsterin - Ismael Gonzalez
Ismael Gonzalez Inv. 637870 04/01/2025 Inv. 637870 Repair Door Panel…01-150-56600-0000-1 260.00 Vendor Gonzalez Upholsterin - Ismael Gonzalez Total: 260.00 Vendor: Jefferies Bros. - Jefferies Bros.

Jefferies Bros. INV 165727 04/01/2025 INV 165727 Water Dept. Well …32-510-57400-0000-1 2,536.30 Vendor Jefferies Bros. - Jefferies Bros. Total: 2,536.30 Vendor: John Hancock - John Hancock
John Hancock INV0029541 04/03/2025 401K - Employer 01-20800-0000-1 5.34 John Hancock INV0029541 04/03/2025 401K - Employer 30-20800-0000-1 5.35 John Hancock INV0029541 04/03/2025 401K - Employer 31-20800-0000-1 5.35

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Expense Approval Report Payment Dates: 3/22/2025 - 4/4/2025 4/9/2025 9:59:45 AM Page 6 of 12
Vendor Name Payable Number Post Date Description (Item) Account Number Amount John Hancock INV0029541 04/03/2025 401K - Employer 32-20800-0000-1 5.33 John Hancock INV0029547 04/03/2025 401K - Employer 01-20800-0000-1 2,958.83 John Hancock INV0029547 04/03/2025 401K - Employer 20-20800-0000-1 129.74 John Hancock INV0029547 04/03/2025 401K - Employer 30-20800-0000-1 1,936.50 John Hancock INV0029547 04/03/2025 401K - Employer 31-20800-0000-1 821.06 John Hancock INV0029547 04/03/2025 401K - Employer 32-20800-0000-1 1,963.98 John Hancock INV0029547 04/03/2025 401K - Employer 34-20800-0000-1 160.40 John Hancock INV0029548 04/03/2025 401K - Employee 01-20800-0000-1 537.49 John Hancock INV0029548 04/03/2025 401K - Employee 20-20800-0000-1 103.97 John Hancock INV0029548 04/03/2025 401K - Employee 30-20800-0000-1 446.11 John Hancock INV0029548 04/03/2025 401K - Employee 31-20800-0000-1 260.29 John Hancock INV0029548 04/03/2025 401K - Employee 32-20800-0000-1 945.88 John Hancock INV0029549 04/03/2025 401K - Employer 20-20800-0000-1 313.36 John Hancock INV0029555 04/03/2025 401K Loan 2 01-20800-0000-1 2.98 John Hancock INV0029555 04/03/2025 401K Loan 2 30-20800-0000-1 4.47 John Hancock INV0029555 04/03/2025 401K Loan 2 32-20800-0000-1 4.46 John Hancock INV0029556 04/03/2025 401K Loan 4 01-20800-0000-1 145.50 John Hancock INV0029556 04/03/2025 401K Loan 4 20-20800-0000-1 4.50 John Hancock INV0029557 04/03/2025 401K Loan 4 01-20800-0000-1 51.08 John Hancock INV0029557 04/03/2025 401K Loan 4 20-20800-0000-1 1.57 John Hancock INV0029558 04/03/2025 401k Contribution 01-20800-0000-1 494.89 John Hancock INV0029559 04/03/2025 401k Contribution 01-20800-0000-1 236.76 John Hancock INV0029559 04/03/2025 401k Contribution 20-20800-0000-1 7.32 John Hancock INV0029560 04/03/2025 401k Contribution 01-20800-0000-1 128.86 John Hancock INV0029560 04/03/2025 401k Contribution 30-20800-0000-1 193.27 John Hancock INV0029560 04/03/2025 401k Contribution 32-20800-0000-1 193.26 John Hancock INV0029561 04/03/2025 401k Contribution 01-20800-0000-1 244.08 John Hancock INV0029599 04/03/2025 401K Loan 2 01-20800-0000-1 117.75 John Hancock INV0029604 04/03/2025 401K - Employer 01-20800-0000-1 4,878.82 John Hancock INV0029605 04/03/2025 401K - Employee 01-20800-0000-1 3,646.22 John Hancock INV0029613 04/03/2025 401K Loan 1 01-20800-0000-1 89.29 John Hancock INV0029614 04/03/2025 401K Loan 1 01-20800-0000-1 112.59 John Hancock INV0029615 04/03/2025 401K Loan 1 01-20800-0000-1 159.86 John Hancock INV0029616 04/03/2025 401K Loan 1 01-20800-0000-1 256.31 John Hancock INV0029617 04/03/2025 401K Loan 1 01-20800-0000-1 107.12 John Hancock INV0029618 04/03/2025 401k Contribution 01-20800-0000-1 326.02 John Hancock INV0029619 04/03/2025 401k Contribution 01-20800-0000-1 370.12 John Hancock INV0029620 04/03/2025 401k Contribution 01-20800-0000-1 184.70 John Hancock INV0029621 04/03/2025 401k Contribution 01-20800-0000-1 304.67 John Hancock INV0029622 04/03/2025 401k Contribution 01-20800-0000-1 265.38 John Hancock INV0029623 04/03/2025 401k Contribution 01-20800-0000-1 653.84 John Hancock INV0029624 04/03/2025 401k Contribution 01-20800-0000-1 286.08 John Hancock INV0029625 04/03/2025 401k Contribution 01-20800-0000-1 805.10 John Hancock INV0029626 04/03/2025 401K Contribition 01-20800-0000-1 400.00 John Hancock INV0029627 04/03/2025 401K Contribition 01-20800-0000-1 400.00 John Hancock INV0029628 04/03/2025 401K Contribition 01-20800-0000-1 400.00 John Hancock INV0029629 04/03/2025 401K Contribition 01-20800-0000-1 400.00 Vendor John Hancock - John Hancock Total: 26,475.85
Vendor: Kern Machinery - Kern Machinery
Kern Machinery INV 103-1225942 LLMD Opera…03/25/2025 INV 103-1225942 LLMD Opera…20-200-57400-0000-1 87.98 Vendor Kern Machinery - Kern Machinery Total: 87.98
Vendor: Kern Turf - Kern Turf
Kern Turf INV SI2488001 LLMD Garzorli … 03/26/2025 INV SI2488001 LLMD Garzorli … 20-200-56700-0000-1 685.77 Vendor Kern Turf - Kern Turf Total: 685.77
Vendor: RON100 - Larry Ronk III
Larry Ronk III INV0021475 06/02/2022 Reimbursement Larry Ronk Ke…01-175-55800-0000-1 10.00 Vendor RON100 - Larry Ronk III Total: 10.00

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Expense Approval Report Payment Dates: 3/22/2025 - 4/4/2025 4/9/2025 9:59:45 AM Page 7 of 12
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: Maria Perez - Maria Perez
Maria Perez INV0029535 03/26/2025 Reimbursement-Elected/Appo…01-105-52000-0000-1 95.34 Vendor Maria Perez - Maria Perez Total: 95.34
Vendor: Matthew Dewar - Matthew Dewar
Matthew Dewar INV0022036 09/07/2022 Commuter Lunch Wk1 Sept 12…01-150-52000-0000-1 40.00 Matthew Dewar INV0022037 09/07/2022 Commuter Lunch Wk2 Sept 19…01-150-52000-0000-1 40.00 Vendor Matthew Dewar - Matthew Dewar Total: 80.00
Vendor: Mcfarland POA - McFarland Police Officers Association McFarland Police Officers Ass… INV0029611 04/03/2025 Association Dues 01-20200-0000-1 840.00 Vendor Mcfarland POA - McFarland Police Officers Association Total: 840.00 Vendor: McFarland Tire - McFarland Tire
McFarland Tire INV 36648 WWTP Vehicle Mai…03/25/2025 INV 36648 WWTP Vehicle Mai…30-500-56600-0000-1 20.00 Vendor McFarland Tire - McFarland Tire Total: 20.00
Vendor: Mission Linen Supply - Mission Linen Supply
Mission Linen Supply INV 523332418 Polo with Logo 03/26/2025 INV 523332418 Polo with Logo 34-520-51800-0000-1 207.22 Vendor Mission Linen Supply - Mission Linen Supply Total: 207.22 Vendor: MP Environmental Ser - MP Environmental Services, Inc MP Environmental Services, Inc INV 402411115 04/01/2025 INV 402411115 Mechanic Mai…01-180-56430-0000-1 1,010.33 Vendor MP Environmental Ser - MP Environmental Services, Inc Total: 1,010.33 Vendor: Office Depot - Office Depot
Office Depot INV 395722265001 12/05/2024 INV 395722265001 Finance S… 01-115-57200-0000-1 13.39 Office Depot INV 395722265001 12/05/2024 INV 395722265001 Finance S… 30-500-57200-0000-1 40.16 Office Depot INV 395722265001 12/05/2024 INV 395722265001 Finance S… 31-505-57200-0000-1 40.17 Office Depot INV 395722265001 12/05/2024 INV 395722265001 Finance S… 32-510-57200-0000-1 40.17 Office Depot INV 395725681001 12/05/2024 INV 395725681001 Finance … 01-115-57200-0000-1 2.66 Office Depot INV 395725681001 12/05/2024 INV 395725681001 Finance … 30-500-57200-0000-1 7.96 Office Depot INV 395725681001 12/05/2024 INV 395725681001 Finance … 31-505-57200-0000-1 7.97 Office Depot INV 395725681001 12/05/2024 INV 395725681001 Finance … 32-510-57200-0000-1 7.97 Office Depot INV 395725682001 12/05/2024 INV 395725682001 Finance K… 01-115-57200-0000-1 2.56 Office Depot INV 395725682001 12/05/2024 INV 395725682001 Finance K… 30-500-57200-0000-1 7.70 Office Depot INV 395725682001 12/05/2024 INV 395725682001 Finance K… 31-505-57200-0000-1 7.69 Office Depot INV 395725682001 12/05/2024 INV 395725682001 Finance K… 32-510-57200-0000-1 7.69 Office Depot INV 395726493001 12/05/2024 INV 395726493001 1099 MISC…01-115-57200-0000-1 17.21 Office Depot INV 395726493001 12/05/2024 INV 395726493001 1099 MISC…30-500-57200-0000-1 51.61 Office Depot INV 395726493001 12/05/2024 INV 395726493001 1099 MISC…31-505-57200-0000-1 51.62 Office Depot INV 395726493001 12/05/2024 INV 395726493001 1099 MISC…32-510-57200-0000-1 51.62 Office Depot CM0000501 02/11/2025 Discount 01-115-57200-0000-1 -0.37 Office Depot CM0000501 02/11/2025 Discount 30-500-57200-0000-1 -0.37 Office Depot CM0000501 02/11/2025 Discount 31-505-57200-0000-1 -0.36 Office Depot CM0000501 02/11/2025 Discount 32-510-57200-0000-1 -0.37 Office Depot CM0000502 02/11/2025 Discount 01-115-57200-0000-1 -0.08 Office Depot CM0000502 02/11/2025 Discount 30-500-57200-0000-1 -0.08 Office Depot CM0000502 02/11/2025 Discount 31-505-57200-0000-1 -0.06 Office Depot CM0000502 02/11/2025 Discount 32-510-57200-0000-1 -0.08 Office Depot INV 409025961001 02/12/2025 INV 409025961001 Finance S… 01-115-57200-0000-1 39.82 Office Depot INV 409025961001 02/12/2025 INV 409025961001 Finance S… 30-500-57200-0000-1 39.83 Office Depot INV 409025961001 02/12/2025 INV 409025961001 Finance S… 31-505-57200-0000-1 39.83 Office Depot INV 409025961001 02/12/2025 INV 409025961001 Finance S… 32-510-57200-0000-1 39.83 Office Depot INV 409026332001 02/12/2025 INV 409026332001 Finance S… 01-115-57200-0000-1 8.01 Office Depot INV 409026332001 02/12/2025 INV 409026332001 Finance S… 30-500-57200-0000-1 8.00 Office Depot INV 409026332001 02/12/2025 INV 409026332001 Finance S… 31-505-57200-0000-1 8.00 Office Depot INV 409026332001 02/12/2025 INV 409026332001 Finance S… 32-510-57200-0000-1 8.00 Office Depot CM0000519 02/27/2025 INV 401272887001 01-180-57200-0000-1 -13.95 Office Depot INV 409018761001 Public Wo… 03/25/2025 INV 409018761001 Public Wo… 01-190-57400-0000-1 27.78 Office Depot INV 409018918001 Public Wo… 03/25/2025 INV 409018918001 Public Wo… 01-180-57400-0000-1 11.34 Office Depot INV 409018919001 Public Wo… 03/25/2025 INV 409018919001 Public Wo… 01-190-57400-0000-1 6.77 Office Depot INV 409737032001 Public Wo… 03/25/2025 INV 409737032001 Public Wo… 01-180-57200-0000-1 353.30 Office Depot INV 409737160001 Public Wo… 03/25/2025 INV 409737160001 Public Wo… 01-190-57400-0000-1 12.25

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Expense Approval Report Payment Dates: 3/22/2025 - 4/4/2025 4/9/2025 9:59:45 AM Page 8 of 12
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Office Depot INV 412244941001 WWTP Off…03/25/2025 INV 412244941001 WWTP Off…30-500-57200-0000-1 74.32 Office Depot INV 412362923001 Public Wo… 03/25/2025 INV 412362923001 Public Wo… 01-180-57200-0000-1 2.05 Office Depot INV 416260286001 Public Wo… 03/25/2025 INV 416260286001 Public Wo… 01-190-57400-0000-1 59.36 Office Depot INV 416726639001 Office Sup… 03/26/2025 INV 416726639001 Office Sup… 01-111-57200-0000-1 60.66 Office Depot INV 416752651001 04/01/2025 INV 416752651001 Office Sup… 01-112-57200-0000-1 18.18 Office Depot Inv. 416371846001 04/01/2025 Inv. 416371846001 PD Office … 01-150-57200-0000-1 70.47 Vendor Office Depot - Office Depot Total: 1,230.23
Vendor: PG&E COMPANY - PG&E COMPANY
PG&E COMPANY PG&E Account 6395880662 N… 03/27/2025 6395880662-0 32-510-58000-0000-1 114,475.01 Vendor PG&E COMPANY - PG&E COMPANY Total: 114,475.01
Vendor: Pre-Paid Legal - Pre-Paid Legal
Pre-Paid Legal INV0029331 03/06/2025 Pre-Paid Legal 01-22500-0000-1 24.90 Vendor Pre-Paid Legal - Pre-Paid Legal Total: 24.90
Vendor: PLATT - Rexel USA Supply
Rexel USA Supply INV 0Y47959 Streets Dept. Ma…03/25/2025 INV 0Y47959 Streets Dept. Ma…01-180-56410-0000-1 264.65 Rexel USA Supply INV 6B20101 Streets Dept. Ma…03/25/2025 INV 6B20101 Streets Dept. Ma…01-180-56410-0000-1 40.10 Vendor PLATT - Rexel USA Supply Total: 304.75
Vendor: San Joaquin Paint - San Joaquin Paint
San Joaquin Paint INV 133587 Community Cente…03/26/2025 INV 133587 Community Cente…01-185-56400-0000-1 137.37 Vendor San Joaquin Paint - San Joaquin Paint Total: 137.37 Vendor: SECURE SYSTEMS - SECURE SYSTEMS
SECURE SYSTEMS INV R279699 04/01/2025 INV R279699 Monitoring Radi… 01-190-52200-0000-1 52.00 Vendor SECURE SYSTEMS - SECURE SYSTEMS Total: 52.00
Vendor: CAZ100-151 - Sergio Cazares
Sergio Cazares INV0021667 07/06/2022 Fuel (San Bernardino, CA) 01-150-54000-0000-1 20.00 Vendor CAZ100-151 - Sergio Cazares Total: 20.00
Vendor: Superior roofing - Sergio Olmos
Sergio Olmos Inv. 2207 04/01/2025 Inv. 2207 Animal Shelter - Gut… 01-155-56400-0000-1 595.00 Vendor Superior roofing - Sergio Olmos Total: 595.00
Vendor: shafter medical plaz - Shafter Medical Plaza LLC Shafter Medical Plaza LLC Elmo Highway Medical Impro… 03/27/2025 Elmo Highway Medical Impro… 15-170-41490-0000-1 85,439.39 Vendor shafter medical plaz - Shafter Medical Plaza LLC Total: 85,439.39 Vendor: Standard Emulsions I - Standard Emulsions Inc
Standard Emulsions Inc INV 4557 Street Dept. Tack Oil …03/25/2025 INV 4557 Street Dept. Tack Oil …01-180-56500-0000-1 533.36 Standard Emulsions Inc INV 4558 Street Dept. Tack Oil …03/25/2025 INV 4558 Street Dept. Tack Oil …01-180-56500-0000-1 81.89 Vendor Standard Emulsions I - Standard Emulsions Inc Total: 615.25 Vendor: Surplus Management, - Surplus Management, Inc.

Surplus Management, Inc. QU-0003466 03/27/2025 QU-0003466 Emergency R/O T…32-510-52950-2540-1 672,270.39 Vendor Surplus Management, - Surplus Management, Inc. Total: 672,270.39 Vendor: Tesla Energy Operati - Tesla Energy Operation Inc.

Tesla Energy Operation Inc. BP24-0141 Deposit/Refund A… 07/31/2024 BP24-0141 Deposit/Refund A… 01-160-41500-0000-1 193.81 Tesla Energy Operation Inc. BP24-0141 Deposit/Refund A… 07/31/2024 BP24-0141 Deposit/Refund A… 01-160-41505-0000-1 9.59 Tesla Energy Operation Inc. BP24-0141 Deposit/Refund A… 07/31/2024 BP24-0141 Deposit/Refund A… 01-160-41510-0000-1 9.59 Tesla Energy Operation Inc. BP24-0141 Deposit/Refund A… 07/31/2024 BP24-0141 Deposit/Refund A… 01-160-41515-0000-1 9.59 Tesla Energy Operation Inc. BP24-0141 Deposit/Refund A… 07/31/2024 BP24-0141 Deposit/Refund A… 01-160-41550-0000-1 115.00 Vendor Tesla Energy Operati - Tesla Energy Operation Inc. Total: 337.58 Vendor: Torpedo - Torpedo Pest Control
Torpedo Pest Control INV10433 04/07/2022 INV 10433 Ants Spray 5% 01-185-52200-0000-1 100.00 Torpedo Pest Control INV10433 04/07/2022 INV 10433 Ants Spray 5% 01-190-52200-0000-1 100.00 Torpedo Pest Control INV 2374 City Hall Monthly Pe…10/24/2024 INV 2374 City Hall Monthly Pe…01-180-52200-0000-1 100.00 Torpedo Pest Control INV 2374 City Hall Monthly Pe…10/24/2024 INV 2374 City Hall Monthly Pe…01-190-52200-0000-1 100.00 Vendor Torpedo - Torpedo Pest Control Total: 400.00
Vendor: TGLX, Inc - Truck Gear by Line-X of Delano
Truck Gear by Line-X of Delano INV 7754 WWTP Emergency Li…03/26/2025 INV 7754 WWTP Emergency Li…30-500-56800-0000-1 881.61 Vendor TGLX, Inc - Truck Gear by Line-X of Delano Total: 881.61

Page 28 of 262 ends

Expense Approval Report Payment Dates: 3/22/2025 - 4/4/2025 4/9/2025 9:59:45 AM Page 9 of 12
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: ULINE - ULINE
ULINE Inv. 190217616 04/01/2025 Inv. 190217616 Evidence/Ope…01-150-57400-0000-1 327.00 Vendor ULINE - ULINE Total: 327.00
Vendor: USA Waste of Califor - USA Waste of California, Inc.

USA Waste of California, Inc. February 2025 Waste Manag… 03/27/2025 February 2025 Waste Manag… 01-100-41300-0000-1 -4,444.74 USA Waste of California, Inc. February 2025 Waste Manag… 03/27/2025 February 2025 Waste Manag… 01-100-41300-0000-1 -1,732.46 USA Waste of California, Inc. February 2025 Waste Manag… 03/27/2025 February 2025 Waste Manag… 01-100-41300-0000-1 -316.69 USA Waste of California, Inc. February 2025 Waste Manag… 03/27/2025 February 2025 Waste Manag… 31-505-52400-0000-1 88,894.75 USA Waste of California, Inc. February 2025 Waste Manag… 03/27/2025 February 2025 Waste Manag… 31-505-52400-0000-1 3,166.88 USA Waste of California, Inc. February 2025 Waste Manag… 03/27/2025 February 2025 Waste Manag… 31-505-52500-0000-1 17,324.64 USA Waste of California, Inc. INV 0039431-0165-3 04/01/2025 INV 0039431-0165-3 20 & 40 … 01-180-52200-0000-1 566.18 USA Waste of California, Inc. INV 0039431-0165-3 04/01/2025 INV 0039431-0165-3 20 & 40 … 20-200-52200-0000-1 566.18 USA Waste of California, Inc. INV 0048695-0165-2 04/01/2025 INV 0048695-0165-2 40yd Roll…20-200-52200-0000-1 1,466.08 Vendor USA Waste of Califor - USA Waste of California, Inc. Total: 105,490.82 Vendor: Verizon Business - Verizon Business
Verizon Business INV 6108384582 Feb. 25 City … 03/26/2025 INV 6108384582 Feb. 25 City … 01-105-57800-0000-1 220.42 Verizon Business INV 6108384582 Feb. 25 City … 03/26/2025 INV 6108384582 Feb. 25 City … 01-110-57800-0000-1 42.06 Verizon Business INV 6108384582 Feb. 25 City … 03/26/2025 INV 6108384582 Feb. 25 City … 01-115-57800-0000-1 12.62 Verizon Business INV 6108384582 Feb. 25 City … 03/26/2025 INV 6108384582 Feb. 25 City … 01-140-57800-0000-1 98.84 Verizon Business INV 6108384582 Feb. 25 City … 03/26/2025 INV 6108384582 Feb. 25 City … 01-160-57800-0000-1 8.41 Verizon Business INV 6108384582 Feb. 25 City … 03/26/2025 INV 6108384582 Feb. 25 City … 01-165-57800-0000-1 8.41 Verizon Business INV 6108384582 Feb. 25 City … 03/26/2025 INV 6108384582 Feb. 25 City … 01-175-57800-0000-1 52.58 Verizon Business INV 6108384582 Feb. 25 City … 03/26/2025 INV 6108384582 Feb. 25 City … 30-500-57800-0000-1 12.62 Verizon Business INV 6108384582 Feb. 25 City … 03/26/2025 INV 6108384582 Feb. 25 City … 31-505-57800-0000-1 12.62 Verizon Business INV 6108384582 Feb. 25 City … 03/26/2025 INV 6108384582 Feb. 25 City … 32-510-57800-0000-1 4.20 Vendor Verizon Business - Verizon Business Total: 472.78 Vendor: Vernon C. Sorenson - Vernon C. Sorenson
Vernon C. Sorenson INV 00570501-00 04/01/2025 INV 00570501-00 Megan Syn… 01-140-56000-0000-1 145.00 Vendor Vernon C. Sorenson - Vernon C. Sorenson Total: 145.00 Vendor: Visual Edge - Visual Edge IT, Inc.

Visual Edge IT, Inc. INV 24AR2524689 04/01/2025 INV 24AR2524689 Monthly C… 01-130-54800-0000-1 621.88 Vendor Visual Edge - Visual Edge IT, Inc. Total: 621.88 Vendor: Viviana Cabrera - Viviana Cabrera
Viviana Cabrera INV0029546 04/01/2025 03.29.25 Rental Deposit Retur…01-24000-0000-1 350.00 Vendor Viviana Cabrera - Viviana Cabrera Total: 350.00
Vendor: waterworkforce - WaterWorkforce Inc
WaterWorkforce Inc INV 1317 WWTP CPO and Wa… 03/27/2025 INV 1317 WWTP CPO and Wa… 30-500-56000-7820-1 4,657.50 WaterWorkforce Inc INV 1317 WWTP CPO and Wa… 03/27/2025 INV 1317 WWTP CPO and Wa… 32-510-56000-0000-1 4,657.50 Vendor waterworkforce - WaterWorkforce Inc Total: 9,315.00 Vendor: WestAir - WestAir Gases & Equipment, Inc.

WestAir Gases & Equipment, I…INV 0080574882 04/01/2025 INV 0080574882 Acetylene, P… 32-510-52200-0000-1 92.32 WestAir Gases & Equipment, I…INV 0080587674 04/01/2025 INV 0080587674 Acetylene, P… 32-510-52200-0000-1 94.40 Vendor WestAir - WestAir Gases & Equipment, Inc. Total: 186.72 Grand Total: 1,155,608.52

Page 29 of 262 ends

Expense Approval Report Payment Dates: 3/22/2025 - 4/4/2025 4/9/2025 9:59:45 AM Page 10 of 12
Report Summary
Fund Summary
Fund Payment Amount
01 - GENERAL FUND 87,966.30
15 - DEVELOPMENT IMPACTS 85,439.39
20 - LIGHTING & LANDSCAPING-DISTRICT 1 5,103.30
25 - CAPITAL IMPROVEMENTS PROJECTS 972.50
30 - SEWER 22,765.43
31 - REFUSE/RECYCLING 112,930.06
32 - WATER 839,279.59
34 - PUBLIC TRANSPORTATION 1,151.95
Grand Total: 1,155,608.52
Account Summary
Account Number Account Name Payment Amount
01-100-41300-0000-1 Franchise Fees -6,493.89
01-105-52000-0000-1 Conferences/Meetings/T… 95.34
01-105-57800-0000-1 Telephone & Communic… 220.42
01-110-50500-0000-1 Health Insurance Premi… 5.00
01-110-57800-0000-1 Telephone & Communic… 42.06
01-111-57200-0000-1 Supplies - Office 147.11
01-112-57200-0000-1 Supplies - Office 18.18
01-115-51800-0000-1 Clothing Allowance 45.00
01-115-57200-0000-1 Supplies - Office 83.20
01-115-57800-0000-1 Telephone & Communic… 12.62
01-130-54800-0000-1 Maintenance Agreements 621.88
01-130-56100-0000-1 Legal Services 8,824.50
01-140-51800-0000-1 Clothing Allowance 45.00
01-140-56000-0000-1 Professional Services - O… 145.00
01-140-57800-0000-1 Telephone & Communic… 98.84
01-150-50500-0000-1 Health Insurance Premi… 5.00
01-150-51800-0000-1 Clothing Allowance 101.14
01-150-52000-0000-1 Conferences/Meetings/T… 80.00
01-150-52200-0000-1 Contract Services 70.82
01-150-54000-0000-1 Fuel 10,188.24
01-150-56000-0000-1 Professional Services - O… 365.86
01-150-56400-0000-1 Repairs & Maint - Build &… 112.56
01-150-56600-0000-1 Repairs & Maintenance -… 2,164.19
01-150-57200-0000-1 Supplies - Office 70.47
01-150-57400-0000-1 Supplies - Operating 327.00
01-155-56400-0000-1 Repairs & Maint - Build &… 595.00
01-160-41500-0000-1 Building Permits 193.81
01-160-41505-0000-1 Technology Fee 9.59
01-160-41510-0000-1 Training Fee 9.59
01-160-41515-0000-1 Building - GP Maintenan… 9.59
01-160-41550-0000-1 Building Plan Check 115.00
01-160-52000-0000-1 Conferences/Meetings/T… 215.00
01-160-57800-0000-1 Telephone & Communic… 8.41
01-165-57800-0000-1 Telephone & Communic… 8.41
01-175-55800-0000-1 Printing & Legal Notices 10.00
01-175-57800-0000-1 Telephone & Communic… 52.58
01-180-50500-0000-1 Health Insurance Premi… 58.20
01-180-51800-0000-1 Clothing Allowance 367.09
01-180-52200-0000-1 Contract Services 666.18
01-180-54000-0000-1 Fuel 66.28
01-180-56410-0000-1 Repairs & Maintenance … 353.45
01-180-56430-0000-1 Repairs & Maintenance -… 1,010.33
01-180-56500-0000-1 Repairs/Maintenance St… 615.25
01-180-57200-0000-1 Supplies - Office 341.40
01-180-57400-0000-1 Supplies - Operating 932.51

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Expense Approval Report Payment Dates: 3/22/2025 - 4/4/2025 4/9/2025 9:59:45 AM Page 11 of 12
Account Summary
Account Number Account Name Payment Amount
01-180-57800-0000-1 Telephone & Communic… 52.31
01-180-58100-0000-1 Street Lighting 27.59
01-185-52200-0000-1 Contract Services 100.00
01-185-56400-0000-1 Repairs & Maint - Build &… 1,387.90 01-190-52200-0000-1 Contract Services 252.00
01-190-57400-0000-1 Supplies - Operating 106.16
01-20200-0000-1 Accounts Payable 840.00
01-20800-0000-1 Pension Payable 18,969.68
01-22050-0000-1 Federal Withholding Pay… 12,292.46
01-22100-0000-1 FICA Payable 18,131.02
01-22150-0000-1 Medicare Payable 4,240.34
01-22200-0000-1 State Withholding Payab… 7,419.97
01-22250-0000-1 SUTA Payable 79.20
01-22275-0000-1 ETT Payable 1.84
01-22500-0000-1 Pre-Paid Legal 24.90
01-22600-0000-1 Health FSA 34.32
01-22700-0000-1 Disablity LTD 148.36
01-22800-0000-1 Accident 19.34
01-22900-0000-1 Life 88.90
01-22950-0000-1 Cancer-American Fidelity 16.80
01-24000-0000-1 Deposits 700.00
15-170-41490-0000-1 Traffic Impact Fees 85,439.39
20-200-50500-0000-1 Health Insurance Premi… 1.80
20-200-51800-0000-1 Clothing Allowance 190.91
20-200-52200-0000-1 Contract Services 2,032.26
20-200-56700-0000-1 Repairs & Maintenance -… 843.38
20-200-57400-0000-1 Supplies - Operating 474.02
20-200-57800-0000-1 Telephone & Communic… 10.47
20-200-58100-0000-1 Street Lighting 27.59
20-20800-0000-1 Pension Payable 560.46
20-22050-0000-1 Federal Withholding Pay… 122.10
20-22100-0000-1 FICA Payable 598.38
20-22150-0000-1 Medicare Payable 139.94
20-22200-0000-1 State Withholding Payab… 95.66
20-22900-0000-1 Life 6.33
25-000-52960-8280-1 HSIP Cycle 10 972.50
30-20800-0000-1 Pension Payable 2,585.70
30-22050-0000-1 Federal Withholding Pay… 1,260.27
30-22100-0000-1 FICA Payable 2,788.62
30-22150-0000-1 Medicare Payable 652.12
30-22200-0000-1 State Withholding Payab… 830.62
30-22600-0000-1 Health FSA 74.86
30-22700-0000-1 Disablity LTD 65.75
30-22800-0000-1 Accident 31.38
30-22900-0000-1 Life 53.62
30-22950-0000-1 Cancer- American Fidelity 19.43
30-500-51800-0000-1 Clothing Allowance 378.94
30-500-56000-2538-1 Professional Services - … 6,921.88
30-500-56000-7820-1 Professional Services - … 4,657.50
30-500-56600-0000-1 Repairs & Maintenance -… 20.00
30-500-56800-0000-1 Safety Equipment 881.61
30-500-57200-0000-1 Supplies - Office 229.13
30-500-57400-0000-1 Supplies - Operating 550.03
30-500-57800-0000-1 Telephone & Communic… 183.97
30-500-58200-0000-1 Water/Soil/Other Analys… 580.00
31-20800-0000-1 Pension Payable 1,086.70
31-22050-0000-1 Federal Withholding Pay… 582.62
31-22100-0000-1 FICA Payable 1,042.30

Page 31 of 262 ends

Expense Approval Report Payment Dates: 3/22/2025 - 4/4/2025 4/9/2025 9:59:45 AM Page 12 of 12
Account Summary
Account Number Account Name Payment Amount
31-22150-0000-1 Medicare Payable 243.80
31-22200-0000-1 State Withholding Payab… 359.70
31-22600-0000-1 Health FSA 46.73
31-22700-0000-1 Disablity LTD 10.53
31-22900-0000-1 Life 3.93
31-505-52400-0000-1 Contract Services - Refus… 92,061.63 31-505-52500-0000-1 Contract Services - Recyc… 17,324.64 31-505-57200-0000-1 Supplies - Office 154.86
31-505-57800-0000-1 Telephone & Communic… 12.62
32-20800-0000-1 Pension Payable 3,112.91
32-22050-0000-1 Federal Withholding Pay… 1,747.76
32-22100-0000-1 FICA Payable 3,666.28
32-22150-0000-1 Medicare Payable 857.44
32-22200-0000-1 State Withholding Payab… 1,311.94
32-22250-0000-1 SUTA Payable 57.48
32-22275-0000-1 ETT Payable 1.34
32-22600-0000-1 Health FSA 74.85
32-22700-0000-1 Disablity LTD 21.97
32-22900-0000-1 Life 26.81
32-22950-0000-1 Cancer-American Fidelity 4.88
32-510-51800-0000-1 Clothing Allowance 295.48
32-510-52200-0000-1 Contract Services 186.72
32-510-52950-2540-1 Equipment - Other (Capi… 672,270.39 32-510-56000-0000-1 Professional Services - O… 5,657.50 32-510-56400-0000-1 Repairs & Maint - Build &… 2,624.21 32-510-56410-0000-1 Repairs & Maintenance- … 3,512.30
32-510-56600-0000-1 Repairs & Maintenance -… 2.59
32-510-57200-0000-1 Supplies - Office 154.83
32-510-57400-0000-1 Supplies - Operating 14,891.59
32-510-57800-0000-1 Telephone & Communic… 325.31
32-510-58000-0000-1 Utilities 128,475.01
34-20800-0000-1 Pension Payable 160.40
34-22050-0000-1 Federal Withholding Pay… 151.65
34-22100-0000-1 FICA Payable 237.72
34-22150-0000-1 Medicare Payable 55.60
34-22200-0000-1 State Withholding Payab… 75.28
34-520-51800-0000-1 Clothing Allowance 400.31
34-520-56600-0000-1 Repairs & Maintenance -… 18.68
34-520-57800-0000-1 Telephone & Communic… 52.31
Grand Total: 1,155,608.52
Project Account Summary
Project Account Key Payment Amount
**None** 1,155,608.52
Grand Total: 1,155,608.52

Page 32 of 262 ends

Vacation - Vacation Pay 1 4 122.04
Total: 168.4 5311.28
4/9/2025 10:43:23 AM Page 1 of 18
Hourly - Hourly 2 137 4179.87
Hourly - Reg - Hourly - Regular 2 4.9 149.5
Live Scan - Live Scan 2 0 27.7
OT - Overtime 2 3.5 160.18
Sick - Sick Pay 1 10 305.1
Sick - Sick Pay 1 17 415.31
Total: 156.23 4213.18
Nun100 Bilingual - Bilingual 2 0 92.3
Holiday - Holiday Pay 1 9 274.59
AYN100 Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Holiday - Holiday Pay 1 9 219.87
Hourly - Hourly 2 128 3127.04
OT - Overtime 1 2.23 81.72
PER100 Salary - Elected - Salary - Elected Officials 1 0 200 Total: 0 200
105 - City Council Total: 0 800
Department: 110 - City Administration
Employee Number Pay Code # of Payments Units Pay Amount Cano100 Salary - Elected - Salary - Elected Officials 1 0 200 Total: 0 200
GON610 Salary - Elected - Salary - Elected Officials 1 0 200 Total: 0 200
City of McFarland, CA Pay Code Report
Summary By Department
3/1/2025 - 3/31/2025
Payroll Set: City-City of McFarland
Department: 105 - City Council
Employee Number Pay Code # of Payments Units Pay Amount Ayo100 Salary - Elected - Salary - Elected Officials 1 0 200 Total: 0 200

Page 33 of 262 ends

4/9/2025 10:43:23 AM Page 2 of 18
Hourly - Reg - Hourly - Regular 1 0.25 4.77
OT - Overtime 1 1.07 30.64
Sick - Sick Pay 2 26.28 501.68
Vacation - Vacation Pay 1 12.74 243.21
Total: 153.82 2946.63
OT - Overtime 2 4.18 119.69
Total: 164.1 3172.56
AYO110 Holiday - Holiday Pay 1 9 171.81
Hourly - Hourly 2 104.48 1994.52
Hourly - Hourly 1 0 220.03
Salary - Salary 3 171 7600.38
Total: 179 8403.44
ARR100 Holiday - Holiday Pay 1 9 171.81
Hourly - Hourly 2 150.92 2881.06
112 - Human Resources Total: 165.76 7307.71
Department: 115 - Finance & Accounting
Employee Number Pay Code # of Payments Units Pay Amount ARC100 Bilingual - Bilingual 2 0 92.3
Holiday - Holiday Pay 2 8 490.73
MCC100 Holiday - Holiday Pay 1 8 365.39
Salary - Salary 2 153.76 6759.63
Sick - Sick Pay 1 4 182.69
Total: 165.76 7307.71
Notary - Notary 2 0 27.7
Salary - Salary 2 159.17 4525.02
Total: 167.17 4883.18
111 - City Clerk Total: 167.17 4883.18
Department: 112 - Human Resources
Employee Number Pay Code # of Payments Units Pay Amount Total: 203.85 14230.76
110 - City Administration Total: 528.48 23755.22
Department: 111 - City Clerk
Employee Number Pay Code # of Payments Units Pay Amount DEL200 Bachelor's Degree - Bachelor's Degree 2 0 92.3
Holiday - Holiday Pay 1 8 238.16
Payroll Set: City-City of McFarland
VIR100 Holiday - Holiday Pay 1 8 711.54
Salary - Salary 2 195.85 13519.22

Page 34 of 262 ends

4/9/2025 10:43:23 AM Page 3 of 18
Hourly - Hourly 2 141.91 3642.83
OT - Overtime 2 5.14 197.91
Personal - Personal Day 1 9 231.03
Total: 165.05 4395.1
115 - Finance & Accounting Total: 1315.23 36637.41
Hourly - Reg - Hourly - Regular 1 0 0.08
OT - Overtime 2 2.14 64.36
Sick - Sick Pay 1 0 8.4
Total: 162.05 3439.74
VEL100 Bilingual - Bilingual 2 0 92.3
Holiday - Holiday Pay 1 9 231.03
Total: 167.88 3908.79
VAC110 Bilingual - Bilingual 2 0 92.3
Holiday - Holiday Pay 2 9 189.09
Hourly - Hourly 3 150.91 3085.51
TOR100 Comp Time Earned - Comp Time Earned 2 7.88 0
Holiday - Holiday Pay 1 9 219.87
Hourly - Hourly 2 142.01 3469.29
Sick - Sick Pay 1 8.99 219.63
Hourly - Reg - Hourly - Regular 1 0.65 19.83
OT - Overtime 2 0.01 0.66
Sick - Sick Pay 2 1 44.58
Vacation - Vacation Pay 1 8 244.08
Total: 160.65 5164.36
Total: 162.68 5206.79
GON600 Bilingual - Bilingual 2 0 92.3
Holiday - Holiday Pay 1 9 274.59
Hourly - Hourly 3 141.99 4488.32
Holiday - Holiday Pay 1 9 274.59
Hourly - Hourly 2 117.84 3595.3
Hourly - Reg - Hourly - Regular 1 2.01 61.33
OT - Overtime 1 0.83 37.98
Sick - Sick Pay 1 13.5 411.89
Payroll Set: City-City of McFarland
ESP100 Bachelor's Degree - Bachelor's Degree 2 0 92.3
Bilingual - Bilingual 1 0 138.45
Comp Time Taken - Comp Time Taken 1 19.5 594.95

Page 35 of 262 ends

OT - Overtime 2 77.75 3368.93
Retention Bonus - Retention Bonus 1 0 10000
Shift Differentials - Shift Differentials 1 85.75 51.05 Total: 327.5 17691.86
4/9/2025 10:43:23 AM Page 4 of 18
SRO - School Resource Officer 1 84 2380.56
SRO-OT - School Resource Officer Overtime1 1 42.51
Total: 291.5 5739.05
BOT100 Holiday - Holiday Pay 1 9 199.26
Hourly - Hourly 2 155 4072.62
Hourly - Hourly 1 72 2040.48
Hourly - Reg - Hourly - Regular 1 12 340.08
OT - Overtime 1 4.5 191.3
PD - Court Stand-by - PD Court Stand-by 2 6 255.06
Shift Differentials - Shift Differentials 2 100 56.68
Department: 150 - Police
Employee Number Pay Code # of Payments Units Pay Amount BAR100 Bachelor's Degree - Bachelor's Degree 2 0 92.3
Holiday - Holiday Pay 1 12 340.08
Total: 170.25 5269.24
SNY100 Holiday - Holiday Pay 1 8 403.84
Salary - Salary 2 158.84 7672.96
Total: 166.84 8076.8
140 - Planning Total: 504.52 20363.88
Notary - Notary 2 0 27.7
Salary - Salary 2 158.43 6509.84
Total: 167.43 7017.84
SALD100 Holiday - Holiday Pay 3 8 263.46
Salary - Salary 4 162.25 5005.78
Payroll Set: City-City of McFarland
Department: 140 - Planning
Employee Number Pay Code # of Payments Units Pay Amount DEL100 Bachelor's Degree - Bachelor's Degree 2 0 92.3
Holiday - Holiday Pay 1 9 388

Page 36 of 262 ends

Hourly - Reg - Hourly - Regular 3 4 152.44
OT - Overtime 4 62.5 3572.82
Shift Differentials - Shift Differentials 4 68.5 52.23
Total: 303 10318.43
4/9/2025 10:43:23 AM Page 5 of 18
Total: 294.5 8635.58
GAL100149 Advanced POST - Advanced POST Certificate4 0 138.46 Holiday - Holiday Pay 3 12 457.32
Hourly - Hourly 4 156 5945.16
Hourly - Hourly 4 156 5126.16
Hourly - Reg - Hourly - Regular 1 12 394.32
OT - Overtime 4 49.5 2439.86
PD - Court Appear - PD - Court Appearance1 3 147.87
Shift Differentials - Shift Differentials 4 62 40.75
OT - Overtime 1 26.5 1671.89
Shift Differentials - Shift Differentials 2 141.5 119.02 Vacation - Vacation Pay 1 48 2018.88
Total: 348 9396.33
EST150 Bilingual - Bilingual 4 0 92.3
Holiday - Holiday Pay 3 12 394.32
DEW100147 FTO - Field Training Officer 1 0 34.62
Holiday - Holiday Pay 1 12 504.72
Hourly - Hourly 2 108 4542.48
Hourly - Reg - Hourly - Regular 1 12 504.72
OT - Overtime 2 16 714.48
Personal - Personal Day 1 12 357.24
Shift Differentials - Shift Differentials 2 123 73.23
Vacation - Vacation Pay 1 36 1071.72
Total: 306 6128.54
ALB100142 Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Holiday - Holiday Pay 1 12 357.24
Hourly - Hourly 2 99 2947.23
Hourly - Reg - Hourly - Regular 1 8 238.16
PD - Court Appear - PD - Court Appearance1 3 147.87
PD - Court Stand-by - PD Court Stand-by 1 4.5 221.81
Shift Differentials - Shift Differentials 2 157.5 103.5 Sick - Sick Pay 1 12 394.32
Total: 377.5 8279.37
Payroll Set: City-City of McFarland
CAZ100151 Bilingual - Bilingual 2 0 92.3
Holiday - Holiday Pay 1 12 394.32
Hourly - Hourly 2 144 4731.84
OT - Overtime 2 44.5 2193.41

Page 37 of 262 ends

Personal - Personal Day 1 12 240.6
Shift Differentials - Shift Differentials 2 107.24 43
Total: 328.73 4350.51
4/9/2025 10:43:23 AM Page 6 of 18
Comp Time Taken PD - Comp Time Taken PD1 4 80.2
Holiday - Holiday Pay 1 12 240.6
Hourly - Hourly 2 132 2646.6
Hourly - Reg - Hourly - Regular 1 12 240.6
OT - Overtime 2 25.49 766.61
Standby ET - Standby ET 2 26 371.54
Total: 227.5 6544.39
MAD100 Bilingual - Bilingual 2 0 92.3
Comp Time Earned PD - Comp Time Earned PD 2 24 0
Comp Time Taken PD - Comp Time Taken PD1 20 566.8
Holiday - Holiday Pay 1 12 340.08
Hourly - Hourly 2 124 3514.17
OT - Overtime 2 36.75 1562.24
Shift Differentials - Shift Differentials 1 8.75 4.96
Uniform Allowance - Uniform Allowance 1 0 750
Total: 160 10211.54
LOP125 Bachelor's Degree - Bachelor's Degree 2 0 92.3
Bilingual - Bilingual 2 0 92.3
Shift Differentials - Shift Differentials 4 75 54.4
Total: 282.5 8758.59
KNO100 Holiday - Holiday Pay 1 8 473.08
Salary - Salary 2 152 8988.46
Holiday - Holiday Pay 3 12 435.24
Hourly - Hourly 4 156 5658.13
Intermediate POST - Intermediate POST Certificate 4 0 92.3 OT - Overtime 4 33.5 1822.81
PD - Court Appear - PD - Court Appearance1 6 326.47
Hourly - Hourly 4 157.5 6959.93
OT - Overtime 3 9 596.57
Shift Differentials - Shift Differentials 1 12 10.61
Total: 198.5 8059.09
HAN100112 Cash-in-Lieu - Cash-in-Lieu 4 0 369.24
FTO - Field Training Officer 1 0 0
Payroll Set: City-City of McFarland
GAR100150 Advanced POST - Advanced POST Certificate4 0 138.46 Comp Time Earned PD - Comp Time Earned PD 1 12 0
Comp Time Taken PD - Comp Time Taken PD2 0 0
Holiday - Holiday Pay 3 8 353.52

Page 38 of 262 ends

4/9/2025 10:43:23 AM Page 7 of 18
Holiday - Holiday Pay 1 8 290.16
Hourly - Hourly 1 73 2647.71
SRO - School Resource Officer 1 40 1450.8
Total: 161 6347.17
RIV100120 Admin Leave - Admin Leave 2 168 6093.36
Total: 168 6093.36
Total: 160 8076.8
PES100152 Advanced POST - Advanced POST Certificate2 0 138.46 Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Comp Time Taken PD - Comp Time Taken PD1 40 1450.8
Personal - Personal Day 1 10 200.5
Total: 171 3900.12
OLM100 Holiday - Holiday Pay 1 10 504.8
Salary - Salary 2 150 7572
Comp Time Taken PD - Comp Time Taken PD1 2 40.1
Holiday - Holiday Pay 1 10 200.5
Hourly - Hourly 2 138 2766.9
Hourly - Reg - Hourly - Regular 1 10 200.5
OT - Overtime 1 1 30.08
Hourly - Reg - Hourly - Regular 1 12 340.08
OT - Overtime 1 3.5 148.79
Shift Differentials - Shift Differentials 2 165 93.52
Total: 348.5 5343.51
OLL100 Bachelor's Degree - Bachelor's Degree 2 0 92.3
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Total: 481 11496.87
NIN100 Comp Time Taken PD - Comp Time Taken PD1 3 85.02 Holiday - Holiday Pay 1 12 340.08
Hourly - Hourly 2 153 4336.02
Holiday - Holiday Pay 1 12 457.32
Hourly - Hourly 2 156 5945.16
OT - Overtime 2 82 4687.55
Shift Differentials - Shift Differentials 2 231 176.08
Uniform Allowance SW - Uniform Allowance Sworn 2 0 0
Payroll Set: City-City of McFarland
MUL100 Advanced POST - Advanced POST Certificate2 0 138.46 Bachelor's Degree - Bachelor's Degree 2 0 92.3

Page 39 of 262 ends

Shift Differentials - Shift Differentials 4 109 79.06
Total: 324 8719.77
4/9/2025 10:43:23 AM Page 8 of 18
Holiday - Holiday Pay 3 12 435.24
Hourly - Hourly 4 156 5658.12
Hourly - Reg - Hourly - Regular 1 12 435.24
K9 OT - K9 Overtime 4 14 761.76
OT - Overtime 3 21 1142.65
Hourly - Hourly 2 120.08 2793.06
OT - Overtime 2 61 2128.29
Shift Differentials - Shift Differentials 2 181.08 84.24 Total: 398.16 5935.25
WEIS100 Advanced POST - Advanced POST Certificate4 0 138.46 FTO - Field Training Officer 2 0 69.24
Total: 200.25 6789.49
VEL200 Bilingual - Bilingual 2 0 92.3
Comp Time Taken PD - Comp Time Taken PD2 24 558.24
Holiday - Holiday Pay 1 12 279.12
Hourly - Reg - Hourly - Regular 1 8 269.44
OT - Overtime 2 17.5 884.1
Personal - Personal Day 1 12 404.16
Shift Differentials - Shift Differentials 2 18.75 12.63 Vacation - Vacation Pay 2 28 943.04
TAF200 Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Comp Time Taken PD - Comp Time Taken PD1 12 404.16
Holiday - Holiday Pay 1 12 404.16
Hourly - Hourly 2 92 3098.56
Sick - Sick Pay 3 0 121.24
SRO-OT - School Resource Officer Overtime1 0 204.75
Supervisory Post - Supervisory POST Certificate 1 0 92.3 Vacation - Vacation Pay 1 0 86.86
Total: 327.25 16143.02
Hourly - Reg - Hourly - Regular 1 0 24.24
OT - Overtime 5 41.25 3709.08
PD - Court Appear - PD - Court Appearance1 0 28.84
PD - Court Stand-by - PD Court Stand-by 1 0.5 144.86
Shift Differentials - Shift Differentials 5 89 85.14
Cash-in-Lieu - Cash-in-Lieu 4 0 369.24
Comp Time Earned PD - Comp Time Earned PD 1 28.5 0
Comp Time Taken PD - Comp Time Taken PD1 0 108
Holiday - Holiday Pay 4 12 758.92
Hourly - Hourly 5 156 10005.62
Payroll Set: City-City of McFarland
SHA100152 Advanced POST - Advanced POST Certificate3 0 69.23 Bachelor's Degree - Bachelor's Degree 4 0 92.3
Cash Out - Comp PD - Cash Out - Comp PD1 0 242.4

Page 40 of 262 ends

Total: 165.92 6249.7
175 - Grants Administration Total: 165.92 6249.7
4/9/2025 10:43:23 AM Page 9 of 18
Department: 175 - Grants Administration
Employee Number Pay Code # of Payments Units Pay Amount ROSA100 Holiday - Holiday Pay 1 9 351.55
Salary - Salary 2 156.92 5898.15
Hourly - Hourly 2 146.08 4348.8
OT - Overtime 2 5.18 231.31
Sick - Sick Pay 1 3 89.31
Total: 163.26 5306.59
160 - Building Inspection Total: 163.26 5306.59
Total: 131.98 2766.29
155 - Animal Control Total: 504.99 12684.79
Department: 160 - Building Inspection
Employee Number Pay Code # of Payments Units Pay Amount PER200 Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Holiday - Holiday Pay 1 9 267.93
OT - Overtime 2 34 1022.55
Standby ET - Standby ET 1 7 100.03
Total: 200.27 4315.94
PER300 Hourly - Hourly 2 120 2406
OT - Overtime 2 11.98 360.29
OT - Overtime 2 12.74 597.76
Total: 172.74 5602.56
MUN100 Holiday - Holiday Pay 1 9 180.45
Hourly - Hourly 2 150.27 3012.91
150 - Police Total: 6264.64 194996.14
Department: 155 - Animal Control
Employee Number Pay Code # of Payments Units Pay Amount McG100 Holiday - Holiday Pay 1 9 281.52
Hourly - Hourly 2 151 4723.28
Payroll Set: City-City of McFarland
WIL100150 Hourly - Hourly 2 80.25 12037.5
Total: 80.25 12037.5

Page 41 of 262 ends

Total: 231.29 13800
4/9/2025 10:43:23 AM Page 10 of 18
Total: 260.8 7536.13
HER400 Cash Out - VAC - Cash Out - Vacation 1 56 3500
Holiday - Holiday Pay 1 8 500
Salary - Salary 2 167.29 9800
Holiday - Holiday Pay 1 9 274.59
Hourly - Hourly 2 148.5 4530.74
Hourly - Reg - Hourly - Regular 1 1.25 38.14
OT - Overtime 2 3.17 145.07
Sick - Sick Pay 1 2.5 76.28
OT - Overtime 1 0 6.96
Sick - Sick Pay 1 0 21.12
Vacation - Vacation Pay 1 0 33.6
Total: 169.28 4157.94
GUE100 Cash Out - Comp - Cash Out - Comp Time 1 81 2471.31 Comp Time Earned - Comp Time Earned 1 15.38 0
Comp Time Taken - Comp Time Taken 1 0 8.64
Holiday - Holiday Pay 2 9 258.21
Hourly - Hourly 3 151 3699.94
Hourly - Reg - Hourly - Regular 1 0 11.25
Jury Duty - Jury Duty 1 0 25.92
OT - Overtime 2 1 119.5
Sick - Sick Pay 2 80 1648.46
Vacation - Vacation Pay 1 18 369.9
Total: 165.66 3897.79
DRA100 Bachelor's Degree - Bachelor's Degree 2 0 92.3
Comp Time Earned - Comp Time Earned 2 9.28 0
Total: 167.5 6342
CORT100 Holiday - Holiday Pay 2 9 246.33
Hourly - Hourly 2 53 1413.38
Hourly - Reg - Hourly - Regular 2 4.66 100.22
Total: 161.43 6384.47
CAS200 Bachelor's Degree - Bachelor's Degree 2 0 92.3
Holiday - Holiday Pay 1 9 351.55
Salary - Salary 2 158.5 5898.15
CABR100 Admin Time*Salary EE - Administrative Time Salary EE 1 3 119.71 Holiday - Holiday Pay 1 8 319.22
Salary - Salary 2 146.43 5785.93
Sick - Sick Pay 1 4 159.61
Payroll Set: City-City of McFarland
Department: 180 - Public Works
Employee Number Pay Code # of Payments Units Pay Amount

Page 42 of 262 ends

Hourly - Reg - Hourly - Regular 1 1.57 32.26
OT - Overtime 1 6.75 208.07
Sick - Sick Pay 1 4 82.2
Total: 168.32 3528.33
4/9/2025 10:43:23 AM Page 11 of 18
Department: 200 - Lighting & Landscaping
Employee Number Pay Code # of Payments Units Pay Amount Cruz100 Holiday - Holiday Pay 1 9 184.95
Hourly - Hourly 2 147 3020.85
Hourly - Reg - Hourly - Regular 1 0 31.54
OT - Overtime 3 36.49 1692.27
Sick - Sick Pay 1 0 142.76
Total: 196.49 7106.2
190 - Facilities Maintenance Total: 196.49 7106.2
Department: 190 - Facilities Maintenance
Employee Number Pay Code # of Payments Units Pay Amount DOM100 Holiday - Holiday Pay 2 9 380.16
Hourly - Hourly 3 151 4859.47
Holiday - Holiday Pay 1 9 184.95
Hourly - Hourly 2 151 3103.05
OT - Overtime 2 11.24 346.48
Total: 211.24 4457.58
180 - Public Works Total: 1706.47 53596.6
Hourly - Hourly 2 141 2625.43
Hourly - Reg - Hourly - Regular 1 8.92 166.09
OT - Overtime 2 4.42 123.45
Total: 172.34 3250.13
TEL100 Cash Out - VAC - Cash Out - Vacation 1 40 822
Correction - Correction 1 0 1.1
Hourly - Reg - Hourly - Regular 1 0.18 3.99
OT - Overtime 1 6.75 224.17
Sick - Sick Pay 1 8 177.12
Total: 166.93 3770.56
NEV100 Comp Time Taken - Comp Time Taken 1 9 167.58
Holiday - Holiday Pay 1 9 167.58
Payroll Set: City-City of McFarland
LAN100 Holiday - Holiday Pay 1 9 199.26
Hourly - Hourly 2 143 3166.02

Page 43 of 262 ends

4/9/2025 10:43:23 AM Page 12 of 18
OT - Overtime 2 12.16 434.86
PW Cert - Grade 2 - Public Works Certification - Grade 2 2 0 46.16 Standby ET - Standby ET 2 7 100.03
Total: 179.08 4393.54
500 - Sewer Total: 845.23 18935.29
PW Cert - Grade 2 - Public Works Certification - Grade 2 2 0 46.16 Sick - Sick Pay 1 9 231.03
Standby ET - Standby ET 2 11 157.19
Total: 173.08 4390.64
Pop100 Holiday - Holiday Pay 1 9 214.56
Hourly - Hourly 2 150.92 3597.93
Total: 329 4613.69
MED100 Holiday - Holiday Pay 1 9 231.03
Hourly - Hourly 2 142 3645.14
OT - Overtime 2 2.08 80.09
Hourly - Reg - Hourly - Regular 1 2 41.1
OT - Overtime 3 77 860.19
Personal - Personal Day 1 0 7.92
Sick - Sick Pay 2 4.5 92.48
Standby ET - Standby ET 2 10 142.9
Sick - Sick Pay 1 2 67.36
Total: 164.07 5537.42
HER300 Holiday - Holiday Pay 2 9 229.5
Hourly - Hourly 3 226.5 3239.6
CIS400 Admin Leave - Admin Leave 2 84 2829.12
Hourly - Hourly 1 74 2492.32
Hourly - Reg - Hourly - Regular 1 4.07 137.08
PW Cert - Grade 1 - Public Works Certification - Grade 1 1 0 11.54 Sick - Sick Pay 1 9 167.58
Total: 164.16 3103.95
200 - Lighting & Landscaping Total: 332.48 6632.28
Department: 500 - Sewer
Employee Number Pay Code # of Payments Units Pay Amount Payroll Set: City-City of McFarland
Sanch100 Holiday - Holiday Pay 1 9 167.58
Hourly - Hourly 2 140.92 2623.93
Hourly - Reg - Hourly - Regular 1 0.16 2.98
OT - Overtime 1 5.08 141.88

Page 44 of 262 ends

Standby ET - Standby ET 2 10 142.9
Total: 216.99 4983.57
510 - Water Total: 915.37 24474.11
4/9/2025 10:43:23 AM Page 13 of 18
Hourly - Hourly 2 142 3469.06
Hourly - Reg - Hourly - Regular 1 5.43 132.65
OT - Overtime 2 20.55 753.06
PW Cert - Grade 2 - Public Works Certification - Grade 2 2 0 46.16 Sick - Sick Pay 1 9 219.87
Hourly - Hourly 2 126.67 2736.07
OT - Overtime 1 0.75 24.3
Total: 139.8 2954.77
VIL100 Comp Time Earned - Comp Time Earned 2 21.01 0
Holiday - Holiday Pay 1 9 219.87
PW Cert - Grade 3 - Public Works Certification - Grade 3 2 0 69.24 Sick - Sick Pay 1 9 334.62
Vacation - Vacation Pay 1 36 1338.48
Total: 156.92 5903.53
RAM200 Comp Time Earned - Comp Time Earned 1 3.38 0
Holiday - Holiday Pay 1 9 194.4
Total: 193.08 4840.05
HIG400 Comp Time Taken - Comp Time Taken 2 35 1301.3
Holiday - Holiday Pay 1 9 334.62
Hourly - Hourly 2 67.92 2525.27
Hourly - Reg - Hourly - Regular 2 8.75 226.65
OT - Overtime 2 18.33 623.87
PW Cert - Grade 2 - Public Works Certification - Grade 2 2 0 46.16 Sick - Sick Pay 2 20.67 553.33
Standby ET - Standby ET 2 6 85.74
Standby ET - Standby ET 2 12 171.48
Total: 208.58 5792.19
CORD100 Holiday - Holiday Pay 1 9 204.21
Hourly - Hourly 2 130.33 3100.09
Holiday - Holiday Pay 1 9 242.73
Hourly - Hourly 2 139 3748.83
Hourly - Reg - Hourly - Regular 2 3.92 105.72
OT - Overtime 2 29.66 1199.79
Sick - Sick Pay 1 3 80.91
Payroll Set: City-City of McFarland
Department: 510 - Water
Employee Number Pay Code # of Payments Units Pay Amount CAR100 Bereavement - Bereavement Pay 1 9 242.73
Comp Time Earned - Comp Time Earned 1 3 0

Page 45 of 262 ends

520 - Public Transit Total: 173.75 3621.53
Report Total: 13949.76 427350.63
4/9/2025 10:43:23 AM Page 14 of 18
MUN200 Holiday - Holiday Pay 1 9 180.45
Hourly - Hourly 2 151 3027.55
OT - Overtime 2 13.75 413.53
Total: 173.75 3621.53
Payroll Set: City-City of McFarland
Department: 520 - Public Transit
Employee Number Pay Code # of Payments Units Pay Amount

Page 46 of 262 ends

Page 15 of 18 ends

01 - GENERAL FUND Total: 9437.02 299525.44
20-200-50100-0000-1 Salaries/Permanent Employees 463.51 9181.24 20-200-50200-0000-1 Overtime 16.19 482.73
4/9/2025 10:43:23 AM
01-180-50100-0000-1 Salaries - Permanent Employees 886.7 23496.33 01-180-50200-0000-1 Overtime 22.22 826.59
01-180-50350-0000-1 Stipends 0 9.24
01-190-50100-0000-1 Salaries - Permanent Employees 160 5413.93 01-190-50200-0000-1 Overtime 36.49 1692.27
01-165-50100-0000-1 Salaries - Permanent Employees 173.28 4753.37 01-165-50200-0000-1 Overtime 8.78 305.92
01-165-50350-0000-1 Stipends 0 134.78
01-175-50100-0000-1 Salaries - Permanent Employees 291.39 11200.89 01-175-50350-0000-1 Stipends 0 23.08
01-155-50200-0000-1 Overtime 60.83 2058
01-155-50350-0000-1 Stipends 7 100.03
01-160-50100-0000-1 Salaries - Permanent Employees 180 6497.24 01-160-50200-0000-1 Overtime 2.6 115.66
01-160-50350-0000-1 Stipends 0 184.62
01-150-50100-0000-1 Salaries - Permanent Employees 5355.34 143108.74 01-150-50150-0000-1 Wages - Temporary Employees 170 3408.5 01-150-50200-0000-1 Overtime 643.98 33694.46
01-150-50350-0000-1 Stipends 26 15309.97
01-155-50100-0000-1 Salaries - Permanent Employees 455.27 11008.56 01-115-50200-0000-1 Overtime 0.76 31.39
01-115-50350-0000-1 Stipends 0 46.18
01-140-50100-0000-1 Salaries - Permanent Employees 410.02 16135.25 01-140-50200-0000-1 Overtime 0 0.7
01-140-50350-0000-1 Stipends 0 198.46
01-110-50350-0000-1 Stipends 0 429.26
01-111-50100-0000-1 Salaries - Permanent Employees 66.87 1905.27 01-111-50350-0000-1 Stipends 0 107.98
01-112-50100-0000-1 Salaries - Permanent Employees 41.44 1826.93 01-115-50100-0000-1 Salaries - Permanent Employees 172.12 6483.4 **BENEFIT AND NON GL TRANSACTIONS** 124.43 1.1
- Total: 124.43 1.1
01-105-50100-0000-1 Salaries - Permanent Employees 0 800 01-110-50100-0000-1 Salaries - Permanent Employees 261.94 8056.63 01-110-50200-0000-1 Overtime 3.99 161.81
City of McFarland, CA Pay Code Report
Account Summary
3/1/2025 - 3/31/2025
Payroll Set: City-City of McFarland
Account Account Description Units Pay Amount

Page 47 of 262 ends

Page 16 of 18 ends

34 - PUBLIC TRANSPORTATION Total: 173.75 3621.53
Report Total: 13949.76 427350.63
4/9/2025 10:43:23 AM
32-510-50200-0000-1 Overtime 73.97 2762.66
32-510-50350-0000-1 Stipends 26 736.02
32 - WATER Total: 1639.46 51271.07
34-520-50100-0000-1 Salaries - Permanent Employees 160 3208 34-520-50200-0000-1 Overtime 13.75 413.53
31-505-50100-0000-1 Salaries - Permanent Employees 499.39 17381.01 31-505-50200-0000-1 Overtime 4.05 135.48
31-505-50350-0000-1 Stipends 0 113.56
31 - REFUSE/RECYCLING Total: 503.44 17630.05
32-510-50100-0000-1 Salaries - Permanent Employees 1539.49 47772.39 20 - LIGHTING & LANDSCAPING-DISTRICT 1 Total: 479.7 9663.97 30-500-50100-0000-1 Salaries - Permanent Employees 1468.15 43396.64 30-500-50200-0000-1 Overtime 95.81 1534.65
30-500-50350-0000-1 Stipends 28 706.18
30 - SEWER Total: 1591.96 45637.47
Payroll Set: City-City of McFarland
Account Account Description Units Pay Amount

Page 48 of 262 ends

SRO - School Resource Officer Shool Resource Officer 2 124 3831.36 SRO-OT - School Resource Officer Overtime School Resource Officer Overtime 2 1 247.26 Standby ET - Standby ET Standby ET 15 89 1271.81
4/9/2025 10:43:23 AM Page 17 of 18
Salary - Salary Salary 29 2090.44 95535.52
Salary - Elected - Salary - Elected Officials Salary - Elected Officials 4 0 800 Shift Differentials - Shift Differentials Shift Differentials 42 1735.07 1140.1 Sick - Sick Pay Sick Pay 33 260.44 6748.88
PW Cert - Grade 1 - Public Works Certification - Grade 1 Public Works Certification - Grade 1 1 0 11.54 PW Cert - Grade 2 - Public Works Certification - Grade 2 Public Works Certification - Grade 2 8 0 184.64 PW Cert - Grade 3 - Public Works Certification - Grade 3 Public Works Certification - Grade 3 2 0 69.24 Retention Bonus - Retention Bonus Retention Bonus 1 0 10000 OT - Overtime Overtime 95 945.42 41934.05
PD - Court Appear - PD - Court Appearance PD - Court Appearance 4 12 651.05 PD - Court Stand-by - PD Court Stand-by PD Court Stand-by 4 11 621.73 Personal - Personal Day Personal Day 6 55 1441.45
Jury Duty - Jury Duty Jury Duty 1 0 25.92
K9 OT - K9 Overtime K9 Overtime 4 14 761.76
Live Scan - Live Scan Live Scan 2 0 27.7
Notary - Notary Notary 4 0 55.4
Holiday - Holiday Pay Holiday Pay 83 594 19415.65
Hourly - Hourly Hourly 120 6943 203272.88
Hourly - Reg - Hourly - Regular Hourly - Regular 35 150.72 4405 Intermediate POST - Intermediate POST Certificate Intermediate POST Certificate 4 0 92.3 Comp Time Taken - Comp Time Taken Comp Time Taken 5 63.5 2072.47 Comp Time Taken PD - Comp Time Taken PD Comp Time Taken PD 11 105 3293.32 Correction - Correction Correction 1 0 1.1
FTO - Field Training OfficerField Training Officer 4 0 103.86 Cash Out - VAC - Cash Out - Vacation Cash Out - Vacation 2 96 4322 Cash-in-Lieu - Cash-in-LieuCash-in-Lieu 20 0 2953.92
Comp Time Earned - Comp Time Earned Comp Time Earned 9 59.93 0 Comp Time Earned PD - Comp Time Earned PD Comp Time Earned PD 4 64.5 0 Bereavement - Bereavement Pay Berevement Pay 1 9 242.73 Bilingual - Bilingual Bilingual 23 0 1061.45
Cash Out - Comp - Cash Out - Comp Time Cash Out - Comp Time 1 81 2471.31 Cash Out - Comp PD - Cash Out - Comp PD Cash Out - Comp PD 1 0 242.4 Admin Leave - Admin LeaveAdmin Leave 4 252 8922.48
Admin Time*Salary EE - Administrative Time Salary EE Administrative Time Salary EE 1 3 119.71 Advanced POST - Advanced POST Certificate Advanced POST Certificate 19 0 761.53 Bachelor's Degree - Bachelor's Degree Bachelor's Degree 22 0 923 City of McFarland, CA Pay Code Report
Pay Code Summary
3/1/2025 - 3/31/2025
Payroll Set: City-City of McFarland
Pay Code Description # of Payments Units Pay Amount

Page 49 of 262 ends

Vacation - Vacation Pay Vacation Pay 11 190.74 6471.81
Report Total: 13949.76 427350.63
4/9/2025 10:43:23 AM Page 18 of 18
Payroll Set: City-City of McFarland
Pay Code Description # of Payments Units Pay Amount
Supervisory Post - Supervisory POST Certificate Supervisory POST Certificate 1 0 92.3 Uniform Allowance - Uniform Allowance Uniform Allowance 1 0 750 Uniform Allowance SW - Uniform Allowance Sworn Uniform Allowance Sworn 2 0 0

Page 50 of 262 ends

REGULAR CITY COUNCIL MINUTES

IN-PERSON MEETING
April 2, 2025

MCFARLAND CITY COUNCIL

MCFARLAND SUCCESSOR AGENCY

MCFARLAND PUBLIC FINANCE AUTHORITY

MCFARLAND IMPROVEMENT AUTHORITY

MCFARLAND PARKING AUTHORITY

CALL TO ORDER
Mayor Ayon called the meeting to order at 6:01pm.

ROLL CALL
Councilmembers Present: Mayor S. Ayon, Vice-Mayor Cano, Councilmember Pérez Councilmembers Absent: Councilmember Gonzalez

OFFICIALS PRESENT
City Manager Viramontes, City Attorney Hodges, Chief of Police Knox, Public Works Director Hernandez, Community Development Director Snyder, Economic Development Manager Saldana, City Clerk De La Cruz

INVOCATION
Offered by Pastor Anthony Blanco

PLEDGE OF ALLEGIANCE
Offered by Chief of Police Knox

APPROVE AGENDA AS TO FORM
Motion by Vice Mayor Cano, Second by Councilmember Pérez to Approve the Agenda as to Form for the meeting of April 2, 2025. Motion Approved by 3/0 Roll-Call Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Pérez
NOES: None
ABSENT: A. Gonzalez
ABSTAIN: None
PASSED: 3-0

Page 51 of 262 ends

FEATURED PET
• Featured Pet Presented by Chief Knox

PRESENTATIONS, INTRODUCTIONS AND AWARDS

1. Presentation of the Inaugural Grape Festival Information - April 12, 2025

2. Recognition of the McFarland Junior High School Boy's Soccer Team - Youth Athletic Association League Champions

3. Recognition of New Employees at the City of McFarland

4. Swearing in Ceremony- Branden Lee Bottoms

DEPARTMENT REPORTS
None

CONSENT AGENDA

5. Approval of Expense Report in the Amount of $749,668.60 from 3/8/2025 to 3/21/2025

6. Approval of March 19, 2025, Regular Meeting Minutes

7. Approval of Resolution No. 2025-22 A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF MCFARLAND, CALIFORNIA AUTHORIZING ENTERING INTO A

FUNDING AGREEMENT WITH THE STATE WATER RESOURCES CONTROL

BOARD AND AUTHORIZING AND DESIGNATING CITY MANAGER OR

DESIGNEE FOR THE BROWNING ROAD WELL REVERSE OSMOSIS

TREATMENT SYSTEM PROJECT

8. Approval of Resolution 2025-29 A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF MCFARLAND, CALIFORNIA DECLARING EQUIPMENT AS SURPLUS

PROPERTY AND AUTHORIZING ITS DISPOSAL

9. Approval of Resolution No. 2025-26 A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF MCFARLAND, CALIFORNIA INITIATING PROCEEDINGS FOR

THE LEVY AND COLLECTION OF ASSESSMENTS FOR LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 1, FISCAL YEAR 2025/2026, PURSUANT TO THE PROVISIONS OF PART 2 OF DIVISION 15 OF THE

CALIFORNIA STREETS AND HIGHWAYS CODE

10. Approval of Resolution No. 2025-27 A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF MCFARLAND, CALIFORNIA FOR PRELIMINARY APPROVAL OF THE ENGINEER’S REPORT REGARDING THE PROPOSED LEVY AND

COLLECTION OF ASSESSMENTS FOR THE LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 1, FISCAL YEAR 2025/2026

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11. Approval of Resolution No. 2025-28 A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF MCFARLAND, CALIFORNIA DECLARING ITS INTENTION TO

LEVY AND COLLECT ASSESSMENTS FOR THE LANDSCAPING AND
LIGHTING ASSESSMENT DISTRICT NO. 1 FOR FISCAL YEAR 2025/2026

12. Approval of Resolution No. 2025-24 A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF MCFARLAND FOR THE EXECUTION OF PROGRAM
SUPPLEMENT AGREEMENT NO. F012 TO MASTER AGREEMENT NO. 06- 5343F15 FOR THE ROADWAY REHABILITATION OF KERN AVE. FROM 3rd St. to 5th St.– STPL – 5343 (021), OF THE FEDERALLY FUNDED (RSTP) PROJECT

FUNDING
Motion by Vice Mayor Cano, Second by Councilmember Pérez to Approve the Consent Agenda at the meeting on April 2, 2025. Motion Approved by 3/0 Roll-Call Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Pérez
NOES: None
ABSENT: A. Gonzalez
ABSTAIN: None
PASSED: 3-0

PUBLIC HEARINGS

13. Waive full reading and introduce Ordinance No. 1-2025 AN ORDINANCE OF THE CITY OF MCFARLAND AMENDING CHAPTER 16.48.020 OF THE MCFARLAND

MUNICIPAL CODE RELATED TO COLLECTION OF DEVELOPMENT IMPACT FEES
Motion by Councilmember Pérez, Second by Vice Mayor Cano to Approve Ordinance No. 1- 2025 at the meeting on April 2, 2025. Motion Approved by 3/0 Roll-Call Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Pérez
NOES: None
ABSENT: A. Gonzalez
ABSTAIN: None
PASSED: 3-0

14. Approval of Resolution No. 2025-23 A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF MCFARLAND FINDING THERE ARE NO UNMET PUBLIC

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TRANSIT NEEDS WHICH CAN BE REASONABLY BE MET IN THE CITY OF

MCFARLAND
Motion by Vice Mayor Cano, Second by Councilmember Pérez to Approve Resolution No. 2025-23 at the meeting on April 2, 2025. Motion Approved by 3/0 Roll-Call Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Pérez
NOES: None
ABSENT: A. Gonzalez
ABSTAIN: None
PASSED: 3-0

ADMINISTRATIVE AGENDA

15. Approval of Resolution No. 2025-30 A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF MCFARLAND RATIFYING THE DECISION TO PROCEED WITH AN

URGENCY PURCHASE OF THE REVERSE OSMOSIS WATER TREATMENT

SYSTEM AT BROWNING ROAD WELL AND APPROVING AN ADDITIONAL

APPROPRIATION TO THE WATER FUND
Motion by Vice Mayor Cano, Second by Councilmember Pérez to Approve Resolution No. 2025-23 at the meeting on April 2, 2025. Motion Approved by 3/0 Roll-Call Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Pérez
NOES: None
ABSENT: A. Gonzalez
ABSTAIN: None
PASSED: 3-0

16. Approval of Resolution No. 2025-25 A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF MCFARLAND RECOMMENDING APPROVAL OF THE
RECORDATION OF TEMPORARY USE PERMIT 2025-0001
Motion by Vice Mayor Cano, Second by Councilmember Pérez to Approve Resolution No. 2025-23 at the meeting on April 2, 2025. Motion Approved by 3/0 Roll-Call Majority Vote.

Roll Call Vote:

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AYES: S. Ayon, R. Cano, M. Pérez
NOES: None
ABSENT: A. Gonzalez
ABSTAIN: None
PASSED: 3-0

17. Review and Discuss Planning Commission Application
Motion by Vice Mayor Cano, Second by Councilmember Pérez to Appoint David Soto as Planning Commissioner at the meeting on April 2, 2025. Motion Approved by 3/0 Roll-Call Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Pérez
NOES: None
ABSENT: A. Gonzalez
ABSTAIN: None
PASSED: 3-0

18. Review and Discuss City Council Applications
The McFarland City Council has approved an extension for the application period, with the new deadline set for April 11, 2025.

PUBLIC COMMENT
None

COUNCIL COMMENTS
None

REPORTS FROM CITY COUNCIL ON COMMITTEE/SPECIAL DISTRICT

MEETINGS
a. Public Policy and Finance Committee- Public Works Director will be presenting a presentation regarding the roads for the next PPFC meeting. b. Public Safety Committee- The McFarland Police department is continuously solving crime. Review of purchasing new streetsweeper.
c. Quality of Life Committee- Cinco de Mayo Event presentation and safety measures discussed during the committee meeting.

COUNCIL STATEMENTS AND REPORTS

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• Councilmember Pérez gave acknowledgement that it is Autism Awareness Day.

CLOSED SESSION

19. Item 19-CONFERENCE WITH LEGAL COUNSEL - POTENTIAL LITIGATION (Government Code §54956.9(b)) Significant exposure to litigation pursuant to §54956.9(b): one case has been tabled by City Council.

ADJOURNEMENT
Meeting adjourned at 7:13pm
Motion by Vice Mayor Cano, Second by Councilmember Pérez to adjourn the meeting at 7:13pm on April 2, 2025. Motion Approved by 3/0 Roll-Call Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Pérez
NOES: None
ABSENT: A. Gonzalez
ABSTAIN: None
PASSED: 3-0

CITY OF MCFARLAND
_______________________________
Erika De La Cruz, City Clerk

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City of McFarland
City Council Meeting

STAFF REPORT
Agenda Item No. 6.

Section: CONSENT AGENDA
Meeting Date: April 16, 2025
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
Paul Saldaña , Economic Development Manager
SUBJECT: Waive full reading and adopt Ordinance No. 1-2025 AN ORDINANCE OF THE CITY OF MCFARLAND AMENDING CHAPTER 16.48.020 OF THE

MCFARLAND MUNICIPAL CODE RELATED TO COLLECTION OF

DEVELOPMENT IMPACT FEES
SUMMARY:

State law authorizes the City of McFarland to collect development impact fees from new development projects. The City administers several development impact fee programs that fund new development’s share of certain capital infrastructure projects. The California Mitigation Fee Act regulates the development impact fees that local agencies impose. On September 19, 2024, Governor Newsom signed Senate Bill (SB) 937 into law; its provisions took effect January 1, 2025. SB 937 amends section 66007 of the California Government Code to require payment of development impact fees for residential development at the time of the final inspection or issuance of the certificate of occupancy. The City’s current practice is to collect development impact fees at the time of building permit payment and issuance, unless the project is a qualifying affordable housing project and has entered into a fee deferral agreement consistent with state law. The legislation does provide the City with discretion regarding how to enforce payment and how to handle non-payment situations.

To be compliant with the requirements of SB 937, Chapter 16.48.020A of the City of McFarland Municipal Code relating to development impact fees needs to be updated to reflect applicability to state law. The change removes the current timeframe and replaces with language that allows for the process to be outlined in a resolution approved by the City Council.

Staff will prepare a resolution to be considered prior to the effective date of the ordinance that will recommend key policy decisions, update processes, and implement a program to meet the legislation’s requirements. This would include provisions for a fee deferral agreement to ensure that the fees are paid as applicable.

The City Council conducted a public hearing on this ordinance April 2, 2025. Tonight's action adopts the ordinance, which will take effect in 30 days.

FINANCIAL IMPACT:

SB 937 will impact the timing of when the City receives individual impact fee program funds as

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the impact fees will be collected at the time of the final inspection or issuance of the certificate of occupancy, rather than at payment and issuance of the building permit, as has traditionally been done. This delay could affect the delivery of capital improvement projects, as these impact fee programs are an important funding source for those projects. However, given that there are no projects currently scheduled in the fiscal year, staff does not foresee any impact.

RECOMMENDATION:

City council waive full reading and adopt Ordinance No. 1-2025.

ATTACHMENTS:

None

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ORDINANCE NO. 1-2025

AN ORDINANCE OF THE CITY OF MCFARLAND AMENDING
CHAPTER 16.48.020 OF THE MCFARLAND MUNICIPAL CODE

RELATED TO COLLECTION OF DEVELOPMENT IMPACT FEES
Section 1. Recitals
WHEREAS, California Government Code Section 66000, et seq (herinafter Mitigation Fee Act) regulates development impact fees that are imposed on new development projects; and WHEREAS, on September 19, 2024, the Governor signed Senate Bill (SB) 937 into law, which amends section 66007 of the California Government Code, changing the timing of when development impact fees for residential projects can be collected to the time of issuance of the certificate of occupancy; and
WHEREAS, compliance with the requirements of SB 937 will require development and implementation of a program and associated policies, updates to current processes, and amendment to the McFarland Municipal Code related to development impact fees; and

NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF MCFARLAND DOES ORDAIN AS FOLLOWS:

Section 1. Section 16.48.020 A of the McFarland Municipal Code is hereby adopted, amended and restated to read as follows:

16.48.020 A.

The development impact fees shall be charged and paid at the time and place as adopted by resolution of the city council consistent with state law.

Section 2. Notice. The City clerk shall certify to the passage and adoption of this ordinance and shall cause this Ordinance to be posted within 15 days after its passage, in accordance with Section 36933 of the Government Code.

Section 3. Severability. If any section, subsection, sentence, clause, phrase, or word of this Ordinance is, for any reason, deemed or held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, or preempted by legislative enactment, such decision or legislation shall not affect the validity of the remaining portions of this Ordinance. The City Council of the City of McFarland hereby declares that it would have adopted this Ordinance and each section, subsection, sentence, clause, phrase, or word thereof, regardless of the fact that any one or more sections, subsections, clauses, phrases, or word might subsequently be declared invalid or unconstitutional or preempted by subsequent legislation.

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Section 4. Effective Date. This Ordinance shall take effect thirty days after its adoption pursuant to California Government Code section 36937.

Section 5. Certification; Publication. The City Clerk shall certify to the passage and adoption of this Ordinance and shall cause the same to be published or posted according to law.

INTRODUCED, at a Regular meeting of the City Council of the City of McFarland, California on 4/2/2025, by the following vote:

PASSED AND ADOPTED at a Regular meeting of the City Council of the City of McFarland on 4/16/2025 by the following vote:

Aye Nae Abstain Absent
Saul Ayon
Ricardo Cano
Anita Gonzalez
María T. Pérez

CITY OF MCFARLAND
______________________________
Saul Ayon, Mayor
I hereby certify that the foregoing Ordinance was duly and regularly adopted by the City Council of the City of McFarland by a Regular meeting thereof held on April 16, 2025.

ATTEST:
________________________________
Erika De La Cruz, City Clerk
APPROVED AS TO FORM:
_____________________________
Nathan Hodges, City Attorney

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City of McFarland
City Council Meeting

STAFF REPORT
Agenda Item No. 7.

Section: CONSENT AGENDA
Meeting Date: April 16, 2025
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
Brian Knox, Chief of Police
SUBJECT: Approval of Resolution No. 2025-35 A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF MCFARLAND, CALIFORNIA, APPROVING THE ACCEPTANCE OF A DONATION FROM DR. HAIR AND AUTHORIZING A

BUDGET APPROPRIATION TO THE GENERAL FUND FOR THE

PURCHASE OF TWO DRONES
SUMMARY:

The McFarland Police Department is in the process of expanding their drone program. The McFarland Police Department has three trained and licensed drone operators and two drones.

Drones are a useful tool in law enforcement applications as they assist with offender apprehension, locating missing people and other emergency situations such as providing an arial view of potential danger in the recent flood disaster.

Since the implementation of the MPD drone program, we have not only safely apprehended many suspects from the McFarland jurisdiction but also assisted many other agencies in safely apprehending their suspects. The drones have proved to be a valuable resource for locating hiding suspects so officers can safely approach and make an arrest thereby reducing the risk of injury to officers and suspects.

Recently, Dr. Hair generously offered to cover the full cost of two additional drones for MPD.

An invoice was submitted to Dr. Hair, who subsequently provided a donation in the amount of $17,418.00. Staff is recommending the acceptance of these donated funds and the approval of an appropriation to the Police Department’s FY 2024-25 budget to enable the purchase of the drones.

The DJI Matrice 4T drones were selected for procurement due to their compatibility with MPD’s existing drone infrastructure and operator training. As these new drones will seamlessly integrate into the department’s current system, no additional models were considered.

FINANCIAL IMPACT:

There is no net financial impact to the City. The $17,418.00 donation from Dr. Hair will fully fund the purchase of the two drones. However, City Council approval is required to appropriate these funds into the Police Department’s FY 2024-25 budget.

RECOMMENDATION:

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City staff recommends that the City Council:

1. Accept the donation of $17,418.00 from Dr. Hair for the purchase of two drones; and

2. Approve an appropriation in the amount of $17,418.00 to the Police Department FY 2024-25 budget for the procurement of two drones.

ATTACHMENTS:

1. Camrise LLC Inv. 7940024 $17,418

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RESOLUTION NO. 2025-35

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND, CALIFORNIA, APPROVING THE ACCEPTANCE OF A DONATION FROM DR. HAIR AND

AUTHORIZING A BUDGET APPROPRIATION TO THE GENERAL FUND FOR THE

PURCHASE OF TWO DRONES
WHEREAS, the City Council of the City of McFarland has adopted a budget for fiscal year 2024-2025; and
WHEREAS, the McFarland Police Department seeks to expand its drone program to enhance public safety, emergency response, and mutual aid support capabilities; and WHEREAS, Dr. Hair has generously donated $17,418.00 to the City of McFarland specifically for the purchase of two drones for use by the McFarland Police Department; and WHEREAS, the McFarland Police Department has selected the DJI Matrice 4T drones due to their compatibility and seamless integration with the City’s existing drone infrastructure and operator training, making it unnecessary to evaluate alternative models; and WHEREAS, the City Council desires to authorize a budget amendment to appropriate the donated funds into the Police Department’s FY 2024-25 General Fund budget for the procurement of the drones.

NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:

1. The foregoing recitals are true and correct and are incorporated herein by reference.

2. The City Council formally accepts the donation of $17,418.00 from Dr. Hair for the purpose of purchasing two drones for the McFarland Police Department.

3. The City Council approves a budget appropriation in the amount of $17,418.00 to the Police Department’s FY 2024-25 General Fund budget for the purchase of two drones.

4. The City Manager is authorized and directed to execute any documents and take any actions necessary to carry out the intent of this Resolution, including completing the drone purchase.

5. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on April 16, 2025 by the following vote:

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Aye Nae Abstain Absent
Saul Ayon
Ricardo Cano
Anita Gonzalez
María T. Pérez

CITY OF MCFARLAND
____________________________
Saul Ayon, Mayor
ATTEST:
_____________________________
Erika De La Cruz, City Clerk
I, _________________________, City Clerk of the City of McFarland, California, DO HEREBY CERTIFY that the foregoing resolution is a true and accurate copy of the Resolution passed and adopted by the City Council of the City of McFarland on the date and by the vote indicated herein.

APPROVED AS TO FORM:
_____________________________
Nathan Hodges, City Attorney

Page 64 of 262 ends

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City of McFarland
City Council Meeting

STAFF REPORT
Agenda Item No. 8.

Section: PUBLIC HEARINGS
Meeting Date: April 16, 2025
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
Paul Saldaña , Economic Development Manager
SUBJECT: Approval of Resolution No. 2025-31 A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF MCFARLAND DECLARING CITY OWNED PROPERTY AS

EXEMPT SURPLUS LAND PURSUANT TO CALIFORNIA GOVERNMENT
CODE §§ 54221(f)(1)(C)
SUMMARY:

The Surplus Land Act, California Government Code §§54220 et.seq., establishes procedures for the disposition of “surplus land” owned by a “local agency” which generally requires “surplus land” to be made available for affordable housing purposes, park and recreation purposes or open-space purposes before disposition. However, as provided by Section 54222.3, these procedures do not apply to the disposal of “exempt surplus land” as defined in Section 54221 (f)(1)(A) through 54221 (f)(1)(S).

California Government Code § 65402(a) provides that if a general plan has been adopted, no real property shall be acquired or disposed of by the City until the location, purpose, and extent of such disposal has been submitted to and reported upon by the planning agency as to the conformity the adopted general plan. On May 21, 2024, the City of McFarland Planning Commission considered the proposed disposal of the City Parcels and acquisition of the Duran Parcel by the City of McFarland and determined that said actions were consistent with and conform with the McFarland General Plan.

The City’s proposed disposition of the City Parcels is “exempt surplus land” pursuant to Section 54221(f)(1)(C) because the properties (i.e. the City Parcels) are being exchanged for another property (i.e. the Duran Parcel) necessary for the City’s use. CEQA: The adoption of the attached Resolution is exempt from the requirements of the California Environmental Quality Act (CEQA) as it: (1) involves a land acquisition that is contingent on future CEQA compliance per §15004; (2) does not constitute a “project” “approval” under CEQA; (3) it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment per §15061; and (4) is the sale of surplus government property per §15312.

The sites proposed on the list for surplus include:
201-604-03-0 778 Taylor Avenue Well Site
200-180-09-9 200 Harlow
201-031-04 Frontage Road property

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201-140-23 Mt. Arbor Well Site
201-140-24 Mt. Arbor Well Site
201-083-23 Richards Road Well Site
FINANCIAL IMPACT:

The conveyance of property would result in one time income to the city from the result of the sale and ongoing fiscal revenue increases as a result of development.

RECOMMENDATION:

City Council adopt Resolution 2025-31
ATTACHMENTS:

1. Exhibit A Surplus Land

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RESOLUTION NO. 2025-31

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND DECLARING

CITY OWNED PROPERTY AS EXEMPT SURPLUS LAND PURSUANT TO CALIFORNIA GOVERNMENT CODE §§ 54221(F)(1)(C).

WHEREAS, California Government Code section 65402(a) requires that if a general plan has been adopted, no real property shall be acquired or disposed of until the location, purpose, and extent of such acquisition or disposal has been submitted to and reported upon by the planning agency as to the conformity with said adopted general plan; and
WHEREAS, on April 9, 2025, the City of McFarland Planning Commission considered the proposed disposal of the city parcels as shown in Exhibit A, by the City of McFarland and determined that said actions were consistent with and conform with the McFarland General Plan; and WHEREAS, the Surplus Land Act, California Government Code §§54220 et.seq., establishes procedures for the disposition of “surplus land” owned by a “local agency” which generally requires said “surplus land” to be made available for affordable housing purposes, park and recreation purposes or open-space purposes before disposition; however, as provided by Section 54222.3, these procedures do not apply to the disposal of “exempt surplus land” as defined in Section 54221 (f)(1)(A) through 54221 (f)(1)(S); and
WHEREAS, the City Parcels are “exempt surplus land” pursuant to Section 54221 (f)(1)(A) through 54221 (f)(1)(S) as shown in Exhibit A.

NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:

1. The City Council hereby finds that all the facts set forth in the recitals above of this Resolution are true, correct, and incorporated herein.

2. The Planning Commission has reviewed and considered the disposition of the city parcels shown in Exhibit A is consistent with the McFarland General Plan.

3. The adoption of this Resolution, which relates to the City’s determination that the City Parcels are “exempt surplus land” pursuant to California Government Code §54221 (f)(1)(C), is categorically exempt from the requirements of the California Environmental Quality Act pursuant to State CEQA Guidelines §§15061, and 15312.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on April 16, 2025 by the following vote:

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Aye Nae Abstain Absent
Saul Ayon
Ricardo Cano
Anita Gonzalez
María T. Pérez

APPROVED AS TO FORM:
_____________________________
Nathan Hodges, City Attorney

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Exhibit A
City Proposed Surplus Land
201-604-03-0 778 Taylor Avenue Taylor Well Site
200-180-09-9 200 Harlow
201-031-04 Frontage Road property
201-140-23 Mt. Arbor Well Site
201-140-24 Mt. Arbor Well Site
201-083-23 Richards Road Well Site

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City of McFarland
City Council Meeting

STAFF REPORT
Agenda Item No. 9.

Section: PUBLIC HEARINGS
Meeting Date: April 16, 2025
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
Paul Saldaña , Economic Development Manager
SUBJECT: Waive full reading and introduce Ordinance No. 2-2025 AN ORDINANCE OF THE CITY OF MCFARLAND AMENDING TITLE 17 OF THE MCFARLAND

MUNICIPAL CODE RELATED TO NONCONFORMING USES
SUMMARY:

The City of McFarland Municipal Code provides pervisions for the evaluation and maintenance of nonconforming uses within the city. Nonconforming uses are those that do not meet the current land use or building code statutes, but were in place piror to code changes or more commonly through annexation. The current code sections were last updated in 1969 and are out of date with current practices. Likewise, there is no process for the recognition and tracking of nonconforming uses.

The proposed ordinance, which is replicated from the Kern County ordinance, would replace the current sections of the zoning ordinance with updated definitions and create a process where a property owner can report their nonconforming use and the City could track that use accordingly. At the time of second reading, guidelines will be advanced to implement the proposed ordinance.

The proposed ordinance does not permit or allow nonconforming uses to become conforming, nor continue to operate under the provisions of the ordinance. Rather, it allows for the property owner to demonstrate the existing of the use and confirm that there is compliance with the nonconforming ordinance in the future.

FINANCIAL IMPACT:

No direct fiscal impact, processing of applications will be covered by user fees.

RECOMMENDATION:

City Council waive full reading and introduce Ordinance No. 2-2025 ATTACHMENTS:

None

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ORDINANCE NO. 2-2025

AN ORDINANCE OF THE CITY OF MCFARLAND AMENDING
TITLE 17 OF THE MCFARLAND MUNICIPAL CODE RELATED TO

NONCONFORMING USES
Section 1. Recitals
WHEREAS, Title 17 of the McFarland Municipal Code provides for the administration of planning and zoning laws; and
WHEREAS, nonconforming use regulations are found in various parts of Title 17 and lack a comprehensive organization of the codes dealing with nonconforming uses; and WHEREAS, it is the desire of the City Council to consolidate and update the nonconforming regulations within the Municipal Code; and
WHEREAS, the consolidation and update of the nonconforming regulations will be unified in a new Chapter 17.137 which will provide for a process for the City to monitor nonconforming uses.

NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF MCFARLAND DOES ORDAIN AS FOLLOWS:

Section 1. The following sections of the City of McFarland Municipal Code are deleted in their entirety:

17.04.560 Nonconforming building.
"Nonconforming building" means a building or structure or portion thereof existing in conflict with the provisions of this title applicable to the zone in which it is situated.

17.04.570 Nonconforming use.
"Nonconforming use" means the use of a structure or premises for a purpose which is in conflict with the provisions of this title.

17.132.050 Nonconforming uses-Conflicts.

No use shall be permitted in a P-D zone, except as may be established as a nonconforming use or except in strict conformance with the precise plan therefor. In the event of any conflict between the uses permitted in the zone of reference and in the precise plan for a P-D zone, the precise plan shall prevail.

Page 72 of 262 ends

17.136.050 Nonconforming buildings and uses.

The following regulations shall apply to all nonconforming buildings and structures or parts thereof and uses existing at the effective date of the ordinance codified in this title:

A. Any such nonconforming building or structure may be continued and maintained provided there is no physical change other than necessary maintenance and repair in such building or structure except as permitted in other sections of this title.

B. Any such nonconforming use may be maintained and continued provided there is no increase or enlargement of the area, space or volume occupied or devoted to such nonconforming use, except as otherwise provided in this title.

C. Any part of a building, structure or land occupied by such a nonconforming use, which is changed to or replaced by a use conforming to the provisions of this title shall not thereafter be used or occupied for a nonconforming use.

D. Any part of a building, structure or land occupied by such a nonconforming use, which use is abandoned, shall not again be used or occupied for a nonconforming use. Any part of a building, structure or land occupied by such a nonconforming use, which use has ceased for a period of one year or more, shall not again be used or occupied for a nonconforming use.

E. If no structural alterations are made, a nonconforming use of a building may be changed to another nonconforming use of a more restrictive classification.

F. Every nonconforming use of land (where no main building is involved) existing at the effective date of the ordinance codified in this title shall be discontinued within three years from said effective date of this title, except that this provision shall not apply to public utility structures of companies under the jurisdiction of the Public Utilities Commission of the state.

G. Any sign, billboard, commercial advertising structure or statuary which is lawfully existing and maintained at the effective date of the ordinance codified in this title shall be controlled by and conform to the requirements set forth in Chapters 5.28 and 15.24, and any amendments heretofore or hereafter adopted relating thereto and any other ordinance heretofore or hereafter adopted pertaining to such structures.

H. Anything in this title to the contrary notwithstanding, land which is being used or heretofore has been used for the drilling, production of or handling of oil, gas and other hydrocarbons, may continue in such use regardless of the land zone in which it is located, and such use shall not be considered a nonconforming use in said zone, provided that this exception to the nonconforming use provisions of this title shall not apply to oil wells, oil well structures, appurtenances or equipment which has been abandoned and the use thereof discontinued for a period of twelve successive months.

17.136.080 Reconstruction of damaged nonconforming building.

Nothing in this title shall prevent the reconstruction, repairing or rebuilding and continued use of any nonconforming building or structure partially damaged by fire, collapse, explosion or acts of God, subsequent to the effective date of this title, wherein the expense of such reconstruction does not exceed one hundred fifty percent of the assessed value of the building or structure at the time such damage occurred. All such reconstruction shall be performed under one building permit, started within a period of one year from the date of damage and diligently prosecuted to completion.

17.136.090 Nonconforming uses resulting from amendments.

The provisions of this title shall apply to uses which become nonconforming by reason of any amendments to this title, as of the effective date of the amendment.

Section 2. Chapter 17.137 is hereby adopted and inserted into the Municipal Code as follows:

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17.137.010 Purpose and application.

Within the zoning districts established by this title, or as subsequently amended, there exist structures, uses, lots, and signs which were lawful before the ordinance from which this title derives was passed or amended but which would be prohibited or restricted under the conditions of this title or future amendments. The City Council of the City of McFarland declares that nonconforming structures, uses, lots, and signs are incompatible with permitted uses in the zoning districts involved and such nonconforming uses, lots, and signs shall not be enlarged, expanded, or extended except as provided for in this title. Such nonconforming structures, uses, and signs shall not be used as grounds for adding other structures or uses prohibited by this title.

17.137.020 Nonconforming structures
A. Any nonconforming structure may be continued and maintained provided there is no physical change other than necessary maintenance and repair in such a structure, except as otherwise provided by this chapter.

B. A nonconforming structure shall not be enlarged in area, space or volume.

C. Any nonconforming structure which is vacant for a period of one (1) year or more shall not again be used or occupied for a nonconforming use.

D. Any nonconforming structure may be reconstructed, repaired or rebuilt when damaged by fire, earthquake, explosion or act of God if the reconstruction and repair expense does not exceed one hundred fifty percent (150%) of the actual cash value of the building at the time such damage occurred, and provided there is no expansion of the total area of the building as it existed prior to the damage. All such reconstruction shall be commenced within one (1) year from the date of damage.

E. Where buildings or accessory structures have been rendered nonconforming as a result of a change in front yard setback requirements, the buildings or structures may be reconstructed at the same location, provided there is no greater degree of nonconformity.

F. Any use of a street, highway, alley or railroad right-of-way which has been rendered nonconforming as a result of amendment of this title shall be completely removed within one (1) year of such amendment.

G. Where a legally constructed building has been rendered nonconforming as a result of a change in required yards and setbacks, the Community Development Director may authorize up to a fifty percent (50%) expansion of the structure without consideration of a formal zone modification or variance provided that (1) there is no greater degree of encroachment into the required setback; (2) there is no significant change in the proposed use of the structure; (3) there is no significant change in the existing height of the structure; and (4) the addition will meet all adopted Uniform Building Code and Fire Code requirements.

17.137.030 Nonconforming uses of structures
A. Any nonconforming use may be maintained and continued provided there is no increase or enlargement of the area, space or volume occupied or devoted to such nonconforming use, except as

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otherwise provided in this section and Section 17.137.040.

B. Any part of a building, structure, facility, or land occupied by a nonconforming use that is changed to or replaced by a use conforming to the provisions of this title shall not thereafter be used or occupied by a nonconforming use.

C. Any part of a building, structure, facility, or land occupied by a nonconforming use that has been discontinued or abandoned for a period of one (1) year or more shall not again be used or occupied for a nonconforming use. In instances where the assessed value of improvements on the property exceeds fifty thousand dollars ($50,000.00), as determined by the county assessor, the nonconforming use shall not be reestablished if the use has been discontinued or abandoned for a period of two (2) years or more.

D. If only minor structural alterations are required, a nonconforming use of a building may be changed to a similar or less intense nonconforming use.

17.137.040 Nonconforming uses of land
A nonconforming use of land shall not be expanded, extended, or intensified in any way with respect to scope, duration, or frequency of the use, except as follows:

The planning commission may authorize the expansion or intensification of legal, nonconforming uses if, after consideration at a public hearing noticed pursuant to Section 17.148.090 , both of the following findings can be made:

1. The proposed expansion will not create any significant adverse impacts to surrounding properties.

2. The only other remedy to bring the use into conformance would require an amendment to the applicable general plan.

Public hearing notification shall consist of mailing notices to property owners having property within three hundred (300) feet from the exterior boundaries of the subject property. Published notice in a local newspaper shall not be required, unless the Community Development Director determines that such additional notice is warranted. In consideration of a request to expand or intensify a legal, nonconforming use, the terms and conditions for any approval shall be as specified in the applicable sections of the Municipal Code.

B. A nonconforming use of land shall not be changed to or replaced by any other use except a use that complies with the regulations of the zoning district in which the subject property lies.

C. Any nonconforming use of land that has been discontinued or abandoned for a period of one (1) year or more shall not be reestablished. In instances where the assessed value of improvements on the property exceeds fifty thousand dollars ($50,000.00), as determined by the county assessor, the nonconforming use shall not be reestablished if the use has been discontinued or abandoned for a period of two (2) years or more.

D. A legal nonconforming dwelling in any zone district may be replaced with the approval of the Community Development Director, provided that all applicable requirements of this title, other than density or conditional use permit requirements, can be satisfied.

F. Any use of land continuously in existence for a period of twenty (20) years or more may qualify as a legal, nonconforming use pursuant to Section 17.137.060, irrespective of when zoning requirements became effective for that property, provided that the Community Development Director determines that the use is not significantly incompatible with surrounding land uses and that there is no significant threat to the public health, safety, and welfare in allowing the use to continue.

17.137.050 Nonconforming lots
Any lot which was legally recorded prior to the effective date of the ordinance from which this title derives may be used in conformance with the uses permitted by the zoning district in which it is located, provided that all yard and setback requirements are met. Said lots may also be deemed nonconforming with regards to the provisions of a general or specific plan based upon their status, but can be enlarged, expanded or extended through a land division action so long as:

1. The legal, nonconforming substandard lot is made greater in size; and

2. Any resulting new lots are not rendered substandard in size with respect to their existing map code

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designation and zone classification.

17.137.060 Nonconforming setbacks
Any use permitted under the provisions of this title that currently exists with nonconforming setbacks may:

1. Be replaced in the same location if damaged or destroyed by fire, earthquake, explosion, or act of God regardless of the cost of such reconstruction; or

2. Be maintained in accordance with the provisions of this title provided there is no greater degree of nonconformity with regard to setback.

17.137.060 Determination of nonconforming status
Where there is doubt regarding the legal, nonconforming status of structures, uses of structures, uses of land, parcel size, or signs, documentation shall be submitted to the Community Development Director to establish legal, nonconforming status. The burden of proof in submitting adequate documentation for determination of legal nonconforming status shall rest entirely on the party making said request. The Community Development Director shall grant legal, nonconforming status only when the preponderance of information submitted clearly establishes the legality of the applicable use, structure, or parcel size. The determination of the Community Development Director shall be final unless an appeal is filed within seven (7) days from, and including the date of, determination, in which case the matter shall be considered by the City Council as provided for in Section 17.137.070.

17.137.070 Appeal
A. Any decision of the Community Development Director made pursuant to this title shall be subject to appeal to the City Council.

B. The applicant or any other person aggrieved may appeal from such decision by filing a written notice of appeal with the Community Development Director prior to the time the decision becomes final. The Community Development Director shall furnish forms of notice of appeal. The appeal shall be accompanied by the fee established by the City Council pursuant to Section 17.148.060.

C. Notice of the hearing on the appeal shall be given in the manner and time provided in Section

17.148.090.

D. The City Council may reverse, affirm wholly or partly, modify, or attach other or additional conditions to the decision appealed from.

E. The decision of the City Council on any such appeal shall be final on adoption of an order or resolution containing its determination, and no notice thereof need be given.

Section 3. Notice. The City clerk shall certify to the passage and adoption of this ordinance and shall cause this Ordinance to be posted within 15 days after its passage, in accordance with Section 36933 of the Government Code.

Section 4. Severability. If any section, subsection, sentence, clause, phrase, or word of this Ordinance is, for any reason, deemed or held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, or preempted by legislative enactment, such decision or legislation shall not affect the validity of the remaining portions of this Ordinance. The City Council of the City of McFarland hereby declares that it would have adopted this Ordinance and each section, subsection, sentence, clause, phrase, or word thereof, regardless of the fact that any one or more sections, subsections, clauses, phrases, or word might subsequently be declared invalid or unconstitutional or preempted by subsequent legislation.

Section 5. Effective Date. This Ordinance shall take effect thirty days after its adoption pursuant to California Government Code section 36937.

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Section 6. Certification; Publication. The City Clerk shall certify to the passage and adoption of this Ordinance and shall cause the same to be published or posted according to law.

INTRODUCED, at a Regular meeting of the City Council of the City of McFarland, California on , by the following vote:

PASSED AND ADOPTED at a Regular meeting of the City Council of the City of McFarland on by the following vote:

Aye Nae Abstain Absent
Saul Ayon
Ricardo Cano
Anita Gonzalez
María T. Pérez

ATTEST:
________________________________
Erika De La Cruz, City Clerk
APPROVED AS TO FORM:
_____________________________
Nathan Hodges, City Attorney

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City of McFarland
City Council Meeting

STAFF REPORT
Agenda Item No. 10.

Section: ADMINISTRATIVE
AGENDA
Meeting Date: April 16, 2025
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
SUBJECT: Approval of Resolution No. 2025-32 A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF MCFARLAND, CALIFORNIA, AWARDING A

CONTRACT TO CLIFTONLARSONALLEN LLP FOR PROFESSIONAL

AUDITING SERVICES AND AUTHORIZING THE CITY MANAGER TO

EXECUTE THE AGREEMENT
SUMMARY:

The City of McFarland issued a Request for Proposals (RFP) on February 7, 2025, seeking qualified certified public accounting firms to provide professional auditing services for fiscal years ending June 30, 2025, 2026, and 2027, with an option to extend the contract for an additional three years.

A total of four firms responded to the RFP. After evaluating qualifications, scope of services, and cost proposals, the proposals received were as follows:

Firm 2024-25 2025-26 2026-27 3-Year Total
CliftonLarsonAllen LLP (CLA) $62,354 $64,533 $66,791 $193,678 The Pun Group LLP $71,500 $75,075 $78,830 $225,405
Price Paige & Company $73,000 $83,000 $75,920 $231,920
LSL CPAs $86,340 $79,910 $79,910 $246,160
CLA’s proposal was the lowest responsible bid and met all the requirements set forth in the RFP. CLA has a strong reputation in governmental auditing and has served the City of McFarland for the past seven years. The review committee evaluated the firm's technical approach, personnel qualifications, and past performance, and found CLA’s proposal to be the most advantageous to the City based on a combination of qualifications, cost, and continuity of service.

Staff recommends awarding the contract to CliftonLarsonAllen LLP for the initial three-year term, with an option to extend for an additional three years based on satisfactory performance.

FINANCIAL IMPACT:

The three-year total for professional auditing services is $193,678.Optional extension years (2027-28 to 2029-30) are included in the agreement but subject to future Council approval. The contract is within the budgeted appropriations for auditing services in the General Fund and related funds.

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RECOMMENDATION:

Staff recommends the City Council take the following actions:

1. Awarding the contract for professional auditing services to CliftonLarsonAllen LLP for fiscal years ending June 30, 2025, 2026, and 2027, with an option to extend for three additional years.

2. Authorizing the City Manager to execute the agreement and any necessary documents, subject to approval as to form by the City Attorney.

ATTACHMENTS:

1. CLA Professional Auditing Consultant Agreement

2. CLA Proposal - Professional Auditing Services

3. City of McFarland RFP Audit Services

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RESOLUTION NO. 2025-32

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND, CALIFORNIA,

AWARDING A CONTRACT TO CLIFTONLARSONALLEN LLP FOR PROFESSIONAL

AUDITING SERVICES AND AUTHORIZING THE CITY MANAGER TO EXECUTE THE

AGREEMENT
WHEREAS, the City of McFarland issued a Request for Proposals on February 7, 2025, for professional auditing services for fiscal years 2024-25 through 2026-27, with an option to renew for three additional years; and
WHEREAS, CliftonLarsonAllen LLP submitted a responsive and responsible proposal with the most competitive pricing and qualified experience, meeting all requirements outlined in the RFP; and WHEREAS, the City Council finds it in the best interest of the City to award the contract to CliftonLarsonAllen LLP and proceed with execution of the agreement; NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:

1. The contract for professional auditing services is hereby awarded to CliftonLarsonAllen LLP for fiscal years ending June 30, 2025 through 2027.

2. The City Manager is authorized to execute the agreement and all related documents necessary to carry out the intent of this resolution, in a form approved by the City Attorney.

3. The City Manager is further authorized to exercise the option to extend the agreement for up to three additional years upon satisfactory performance and budget availability.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on April 16, 2025 by the following vote:

Aye Nae Abstain Absent
Saul Ayon
Ricardo Cano
Anita Gonzalez
María T. Pérez

CITY OF MCFARLAND

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____________________________
Saul Ayon, Mayor
ATTEST:
_____________________________
Erika De La Cruz, City Clerk
I, _________________________, City Clerk of the City of McFarland, California, DO HEREBY CERTIFY that the foregoing resolution is a true and accurate copy of the Resolution passed and adopted by the City Council of the City of McFarland on the date and by the vote indicated herein.

APPROVED AS TO FORM:
_____________________________
Nathan Hodges, City Attorney

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PROFESSIONAL CONSULTANT SERVICES AGREEMENT

AGREEMENT FOR CONSULTANT SERVICES BETWEEN

CITY OF MCFARLAND, CALIFORNIA,
AND

CLIFTONLARSONALLEN LLP
THIS AGREEMENT (“Agreement”) is made and entered into as of the date of execution by the CITY OF MCFARLAND (the "City") and CLIFTONLARSONALLEN LLP (“Consultant”).

RECITALS
The City requires outside assistance to provide the following services:

Professional Auditing Services
WHEREAS, Consultant represents itself as possessing the necessary skills and qualifications to provide the services required by the City and as being duly qualified to perform those services in accordance with the standard of quality ordinarily expected of competent professionals in Consultant’s field of expertise;
WHEREAS, Consultant will render such professional services, as hereinafter defined, on the following terms and conditions;
NOW THEREFORE, in consideration of these recitals, and the mutual covenants contained herein, the City and Consultant agree as follows:

AGREEMENT

1. TERM OF AGREEMENT.

1.1. This Agreement shall be effective on and from the day, month and year of the execution of this document by the City.

1.2. Consultant shall commence the performance of the services in accordance with the Scope of Work section provided in Attachment “A” to this Agreement and shall continue such services until all tasks to be performed are completed, or this Agreement is otherwise terminated. Consultant shall complete the services and provide final data and reports no later than December 5, 2025, unless an extension of time is mutually agreed to by both parties in writing.

2. CONSULTANT'S OBLIGATIONS- SCOPE OF WORK (ATTACHMENT A).

2.1. Consultant shall provide the City with the following services: The specific manner in which the services are to be performed is described in Attachment “A” which is attached

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PROFESSIONAL CONSULTANT SERVICES AGREEMENT
hereto and incorporated herein as though fully set forth at length, collectively hereinafter referred to as “Described Services.”

2.2. Consultant shall perform all work required to accomplish the Described Services in conformity with applicable requirements of Federal, State and Local law.

2.3. Consultant is hired to render the Described Services and any payments made to Consultant are compensation fully for such services.

2.4. Consultant shall maintain professional certifications as required to properly comply with all City, State, and Federal law.

2.5. Consultant shall assign only competent personnel to perform services pursuant to this Agreement. If the City, in good faith, at any time during the term of this Agreement, desires the removal of any such persons, Consultant shall, immediately upon receiving notice from City of such desire of City, cause the removal of such person or persons.

2.6. If a license or certification of any kind is required of Consultant, its employees, agents, or subcontractors by federal, state or law and regulation, Consultant warrants that such license has been obtained, is valid and in good standing, and shall keep in effect at all times during the term of this Agreement, and that any applicable bond has been posted in accordance with all applicable laws and regulations.

2.7. Consultant shall provide the City with timely written reports of all significant developments or delays arising during performance of its services.

3. PAYMENT FOR SERVICES (ATTACHMENT B).

3.1. Payment to Consultant to perform its Scope of Work is set forth in Attachment B, attached hereto and incorporated herein. The payments provided in this Section are full compensation for the Scope of Work as described in Attachment A.

3.2. Consultant shall submit monthly bills to the City, describing its services and costs provided during the previous month, based upon percentage of task completed. Except as specifically authorized by City, Consultant shall not bill City for duplicate services performed by more than one person. Consultant's monthly bills shall include the following information to which such services or costs pertain:
- a description of services performed;
Consultant agrees to use every appropriate method to contain fees and costs under this Agreement. Once invoice is submitted and approved by the City, City payment will be made within 30 days of approval.

3.3. The amount set forth in Attachment B may be modified or amended only by a written document executed by both Consultant and authorized City representative prior to the

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PROFESSIONAL CONSULTANT SERVICES AGREEMENT
performance of the additional work. Such document shall expressly state that it is intended by the parties to amend the terms and conditions of this Agreement.

4. SUBCONTRACTING.

4.1. Consultant will not subcontract any portion of its Scope of Work without prior written approval of City. If Consultant subcontracts for any of the work to be performed under this Agreement, Consultant shall be as fully responsible to the City for the acts and omissions of Consultant’s subcontractors/subconsultants and for the persons either directly or indirectly employed by the subcontractors/subconsultants, as Consultant is for the acts and omissions of persons directly employed by Consultant. Nothing contained in the Agreement shall create any contractual relationship between any subcontractor/subconsultant of Consultant and the City. Consultant will be responsible for payment of subcontractors/subconsultants. Consultant shall bind every subcontractor/subconsultant to the terms of the Agreement applicable to Consultant’s work unless specifically noted to the contrary in the subcontract in question and approved in writing by the City. Consultant agrees that the City is an intended third-party beneficiary of any services agreement entered into between Consultant and any subcontractor or subconsultant.

5. PROJECT SCHEDULE AND COMPLETION DATE (ATTACHMENT C).

5.1. Attachment C is the project schedule that Consultant shall strictly meet, including benchmark dates and completion date, which is attached hereto and incorporated herein.

Consultant agrees to diligently prosecute the services to be provided under this Agreement to completion and in accordance with the schedule specified herein. In the performance of this Agreement, time is of the essence.

5.2. Consultant shall promptly notify the City of any anticipated or unforeseen delays to the project schedule. Extensions to the project schedule and to this Agreement shall not be made without the prior written approval of the City. All requests for extensions to the project schedule shall be by written request only and submitted to the City prior to the commencement of such work.

6. CHANGES IN WORK AND EXTRA WORK. Consultant shall not change the scope or duration of work or perform work in excess of the Scope of Work without the prior, written approval of the City by an executed Change Order, describing in detail the revision to Scope of Work, revisions in payment and/or time, fully executed by both parties. Failure to obtain a Change Order prior to the commencement of any revision waives Contractor’s right to payment for such additional services.

7. RESPONSIBILITIES OF AND TASKS TO BE PERFORMED BY CITY. City designates Kenny Williams, its City Manager, to represent the City in all matters within the scope of this Contract relating to the conduct and approval of the work to be performed. Whenever the term “approval of City,” “consult with City,” “confer with City,” or similar terms are used, they shall refer to the City Manager. The City Manager may designate an assistant to act in his/her stead.

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PROFESSIONAL CONSULTANT SERVICES AGREEMENT
The CITY shall furnish upon request, without charge, all standard plans and specifications and any other information which the City now has in its files that may be of use to Consultant.

8. VERBAL AGREEMENT OR CONVERSATION. No verbal agreement or conversation with any officer, agent, or employee of the City, either before, during or after the execution of this Agreement, shall affect or modify any of the terms or obligations herein contained nor shall such verbal agreement or conversation entitle Consultant to any additional payment whatsoever.

9. TERMINATION OF AGREEMENT.

9.1. Mutual Termination for Convenience either party may terminate this Contract for either party’s convenience at any time by providing thirty days written notice to the other party.

Upon receipt of the notice of termination, Consultant shall immediately take action not to incur any additional obligations, costs or expenses, except as may be necessary to terminate its activities. City shall pay Consultant its reasonable and allowable costs through the effective date of termination and those reasonable and necessary costs incurred by Consultant to effect the termination. Thereafter, Consultant shall have no further claims against City under this Contract. All finished and unfinished documents and materials procured for or produced under this Contract, including all intellectual property rights City is entitled to, shall become City property upon the date of the termination. Consultant agrees to execute any documents necessary for City to perfect, memorialize, or record City’s ownership of rights provided herein.

9.2. Termination for Breach of Contract.

9.2.1. Except as provided in Attachment “C”, if Consultant fails to perform any of the provisions of this Contract or so fails to make progress as to endanger timely performance of this Contract, City may give Consultant written notice of the default.

City’s default notice will indicate whether the default may be cured and the time period to cure the default to the sole satisfaction of City. Additionally, City’s default notice may offer Consultant an opportunity to provide City with a plan to cure the default, which shall be submitted to City within the time period allowed by City. At City’s sole discretion, City may accept or reject Consultant’s plan. If the default cannot be cured or if Consultant fails to cure within the period allowed by City, then City may terminate this Contract due to Consultant’s breach of this Contract.

9.2.2. If the default under this Contract is due to Consultant’s failure to maintain the insurance required under this Contract, Consultant shall immediately: (1) suspend performance of any services under this Contract for which insurance was required; and (2) notify its employees and Subconsultants of the loss of insurance coverage and Consultant’s obligation to suspend performance of services. Consultant shall not recommence performance until Consultant is fully insured and in compliance with City’s requirements.

9.2.3. If a federal or state proceeding for relief of debtors is undertaken by or against Consultant, or if Consultant makes an assignment for the benefit of creditors, then City may immediately terminate this Contract.

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PROFESSIONAL CONSULTANT SERVICES AGREEMENT

9.2.4. If Consultant engages in any dishonest conduct related to the performance or administration of this Contract or violates City’s laws, regulations or policies relating to lobbying, then City may immediately terminate this Contract.

9.2.5. Acts of Moral Turpitude.
a. Consultant shall immediately notify City if Consultant T or any Key Person, as defined below, is charged with, indicted for, convicted of, pleads nolo contendere to, or forfeits bail or fails to appear in court for a hearing related to, any act which constitutes an offense involving moral turpitude under federal, state, or local laws (“Act of Moral Turpitude”). b. If Consultant or a Key Person is convicted of, pleads nolo contendere to, or forfeits bail or fails to appear in court for a hearing related to, an Act of Moral Turpitude, City may immediately terminate this Contract. c. If Consultant or a Key Person is charged with or indicted for an Act of Moral Turpitude, City may terminate this Contract after providing Consultant an opportunity to present evidence of Consultant’s ability to perform under the terms of this Contract.
d. Acts of Moral Turpitude include, but are not limited to: violent felonies as defined by Penal Code Section 667.5, crimes involving weapons, crimes resulting in serious bodily injury or death, serious felonies as defined by Penal Code Section 1192.7, and those crimes referenced in the Penal Code and articulated in California Public Resources Code Section 5164(a)(2); in addition to and including acts of murder, rape, sexual assault, robbery, kidnapping, human trafficking, pimping, voluntary manslaughter, aggravated assault, assault on a peace officer, mayhem, fraud, domestic abuse, elderly abuse, and child abuse, regardless of whether such acts are punishable by felony or misdemeanor conviction.
e. For the purposes of this provision, a Key Person is a principal, officer, or employee assigned to this Contract, or owner (directly or indirectly, through one or more intermediaries) of ten percent or more of the voting power or equity interests of Consultant.

9.2.6. In the event City terminates this Contract as provided in this section, City may procure, upon such terms and in the manner as City may deem appropriate, services similar in scope and level of effort to those so terminated, and Consultant shall be liable to City for all of its costs and damages, including, but not limited to, any excess costs for such services.

9.2.7. If, after notice of termination of this Contract under the provisions of this section, it is determined for any reason that Consultant was not in default under the provisions of this section, or that the default was excusable under the terms of this Contract, the rights and obligations of the parties shall be the same as if the notice of termination had been issued pursuant to Article 8 Termination for Convenience.

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PROFESSIONAL CONSULTANT SERVICES AGREEMENT

9.2.8. The rights and remedies of City provided in this section shall not be exclusive and are in addition to any other rights and remedies provided by law or under this Contract.

9.3. In the event that this Contract is terminated, Consultant shall immediately notify all employees and Subconsultants, and shall notify in writing all other parties contracted with under the terms of this Contract within five (5) working days of the termination.

10. COVENANTS AGAINST CONTINGENT FEES. Consultant warrants that it has not employed or retained any company or person, other than a bona fide employee working for Consultant, to solicit or secure this Agreement, and that Consultant has not paid or agreed to pay any company or person, other than a bona fide employee, any fee, commission, percentage, brokerage fee, gift, or any other consideration contingent upon, or resulting from, the award or making of this Agreement. For breach or violation of this warranty, the City shall have the right to terminate this Agreement without liability or, at the City’s discretion, to deduct from the Agreement price or consideration, or otherwise recover the full amount of such fee, commission, percentage, brokerage fee, gift or contingent fee.

11. OWNERSHIP OF DOCUMENTS.

11.1. All computer data, computer drawing files, plans, studies, sketches, drawings, reports, specifications, and all work product produced by Consultant under this Agreement (“Deliverables”) are the property of the City, whether or not the City completes the Scope of Work or proceeds with the project for which such documents are prepared. For the avoidance of doubt, deliverables does not include Consultant’s workpapers which are proprietary information and access is restricted.

11.2. This Agreement creates a nonexclusive and perpetual right or license for City to copy, use, modify, reuse, and sublicense any and all copyrights, designs, and other intellectual property embodied in the writings prepared by Consultant, and Consultant subcontractors, under this Agreement. In the event the City should ever desire to undertake a project or review other proposed projects based upon the documents, the Consultant agrees that the City shall have the right to reuse all or any portion of the documents at no additional compensation to the Consultant.

12. INDEPENDENT CONTRACTOR.

12.1. The Consultant shall perform the services provided for herein in a manner of Consultant's own choice, as an independent Contract and in pursuit of Consultant's independent calling, and not as an employee of the City. Consultant shall be under control of the City only as to the result to be accomplished and the personnel assigned to the Project.

12.2. If the Consultant subcontracts any of the work to be performed under this Agreement pursuant to the terms of this Agreement, Consultant shall be as fully responsible to the City or the acts and omissions of the Consultant's subcontractor and of the persons either directly or indirectly employed by the subcontractor, as Consultant is for the acts and omissions of persons directly employed by Consultant. Nothing contained in the Agreement shall create any contractual relationship between any subcontractor of Consultant and the City. The Consultant shall bind every subcontract by the terms of the

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PROFESSIONAL CONSULTANT SERVICES AGREEMENT
Agreement applicable to Consultant's work, including indemnity and insurance requirements.

13. HOLD HARMLESS AND INDEMNIFICATION.

13.1. Indemnification - It is understood and agreed that Consultant has the professional skills, experience, and knowledge necessary to perform the work agreed to be performed under this Agreement and that City relies upon the professional skills of Consultant to do and perform Consultant's work in accordance with applicable professional standards, and Consultant thus agrees to so perform the work.

13.2. Acceptance by City of the work performed under this Agreement does not operate as a release of said Consultant from such professional responsibility for the work performed. It is further understood and agreed that Consultant is apprised of the scope of the work to be performed under this Agreement and Consultant agrees that said work can and shall be performed in a fully competent manner.

13.3. Consistent with California Civil Code section 2782.8, when the services to be provided under this Agreement are design professional services to be performed by a design professional, as that term is defined under said section 2782.8, Consultant shall, to the fullest extent permitted by law, indemnify, protect, immediately defend, and hold harmless City, and its officers, employees, agents, and volunteers, from and against all claims, demands, damages, costs, or liability (including liability for claims, suits, actions, arbitration proceedings, administrative proceedings, regulatory proceedings, losses, expenses, or costs of any kind, interest, defense costs, and expert witness fees) arising out of, pertaining to, or relating to the negligence, recklessness, or willful misconduct of Consultant, its officers, employees, subcontractors, subconsultants or agents during the performance this Agreement, or from any violation of any federal, state, or municipal law or ordinance to the extent caused, in whole or in part, by the negligence, reckless, or willful misconduct of Consultant or its employees, subcontractors, or agents, or by the quality or character of Consultant’s work, excepting only liability arising from the sole negligence, sole active negligence, or intentional misconduct of City, its officers, employees, agents, and volunteers.

13.4. Other than in the performance of professional services by a design professional, which law shall be solely as addressed in subparagraph 12.3 above, and to the fullest extent permitted by law, Consultant shall indemnify, protect, defend, and hold harmless City, and its officers, employees, agents, and volunteers, (“Indemnitees”) from and against any claims, demands, damages, costs, or liability (including liability for claims, suits, actions, arbitration proceedings, administrative proceedings, regulatory proceedings, losses, expenses, or costs of any kind, interest, defense costs, and expert witness fees) (“Claims”) arising out of the performance of this Agreement by Consultant, its officers, employees, agents, subcontractors and subconsultants, excepting only that resulting from the sole negligence, sole active negligence, or intentional misconduct of City, its officers, employees, agents, and volunteers. It is understood that the duty of Consultant to indemnify and hold harmless includes the duty to defend as set forth in section 2778 of

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PROFESSIONAL CONSULTANT SERVICES AGREEMENT
the California Civil Code. Consultant’s indemnification obligations hereunder shall not extend to Claims arising from the sole negligence or willful misconduct of Indemnitees.

13.5. Acceptance of insurance certificates and endorsements required under this Agreement does not relieve Consultant from liability under this indemnification and hold harmless clause. This indemnification and hold harmless clause shall apply whether or not such insurance policies shall have been determined to be applicable to any of such damages or claims for damages.

14. ASSIGNMENT OF AGREEMENT. Consultant is without right to and shall not assign this Agreement or any part thereof or any monies due hereunder without the prior written consent of the City.

15. INSURANCE.

15.1. Insurance. On or before beginning any of the services or work called for by any term of this Agreement, Consultant, at its own cost and expense, shall carry, maintain for the duration of the Agreement (including all extensions provided), and provide proof thereof that is acceptable to the City the insurance specified in subsections (A) through (F) below with insurers and under forms of insurance satisfactory in all respects to the City.

Consultant shall not allow any subcontractor to commence work on any subcontract until all insurance required of the Consultant has also been obtained for the subcontractor. The Certificate of Insurance shall clearly identify the project name and number in the space labeled “Description of Operations/Locations/Special Items” on the form.

A. Commercial General and Automobile Liability. Consultant, at Consultant's own cost and expense, shall maintain commercial general and automobile liability insurance for the period covered by this Agreement in an amount not less than one million dollars ($1,000,000) per occurrence, combined single limit coverage for risks associated with the work contemplated by this Agreement. If a Commercial General Liability Insurance or an Automobile Liability form or other form with a general aggregate limit is used, either the general aggregate limit shall apply separately to the work to be performed under this Agreement or the general aggregate limit shall be at least twice the required occurrence limit. Such coverage shall include but shall not be limited to, protection against claims arising from bodily and personal injury, including death resulting therefrom, and damage to property resulting from activities contemplated under this Agreement, including the use of owned and non-owned automobiles.

Coverage shall be at least as broad as Insurance Services Office Commercial General Liability occurrence form CG 0001 and Insurance Services Office Automobile Liability form CA 0001 Code 1 (any auto).

Each of the following shall be included in the insurance coverage or added as an additional insured endorsement to the policy: City, its officers, employees, agents, and volunteers are to be covered as insured’s as respects each of the following: liability arising out of activities performed by or on behalf of

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Consultant, including the insured's general supervision of Consultant; products and completed operations of Consultant; premises owned, occupied or used by Consultant; or automobiles owned, leased, hired, or borrowed by Consultant. In the event that Consultant purchases automobiles during the term of this Agreement, said automobiles shall be likewise covered. The coverage shall contain no special
An endorsement must state that coverage is primary insurance and that no other insurance affected by the City will be called upon to contribute to a loss under the coverage.

Insurance is to be placed with California-admitted insurers with a Best's rating of no less than A:VII.

B. Professional Liability. Consultant shall obtain, and during the term of this Agreement shall maintain, a policy of professional liability insurance that shall:
i. Be from an insurance company authorized to be in business in the State of California;
ii. Be in an insurable amount of not less than $1,000,000 for each occurrence; and
iii. Provide that the policy shall remain in full force during the full term of this Agreement and shall not be canceled, terminated, or allowed to expire without thirty (30) days prior written notice to the City from the insurance company.

C. Workers' Compensation. Statutory Workers' Compensation Insurance and Employer's Liability insurance for any and all persons employed directly or indirectly by Consultant shall be provided with limits not less than one million dollars. In the alternative, Consultant may rely on a self-insurance program to meet these requirements so long as the program of self-insurance complies fully with the provisions of the California Labor Code. The insurer, if insurance is provided, or the Consultant, if a program of self-insurance is provided, shall waive all rights of subrogation against the City for loss arising from work performed under this Agreement.

D. Notice of Reduction in Coverage. In the event that any coverage required under subsections (A), (B), or (C) of this section of the Agreement is reduced, limited, or materially affected in any other manner, Consultant shall provide written notice to City at Consultant's earliest possible opportunity and in no case later than five day after Consultant is notified of the change in coverage.

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E. Other Remedies. In addition to any other remedies City may have if Consultant fails to provide or maintain any insurance policies or policy endorsements to the extent and within the time herein required, City may, at its sole option:
i. Obtain such insurance and deduct and retain the amount of the premiums for such insurance from any sums due under the Agreement; ii. Order Consultant to stop work under this Agreement or withhold any payment which becomes due to Consultant hereunder, or both stop work and withhold any payment, until Consultant demonstrates compliance with the requirements hereof;
iii. Terminate this Agreement.
iv. Exercise of any of the above remedies, however, is an alternative to other remedies City may have and is not the exclusive remedy for Consultant's failure to maintain insurance or secure appropriate endorsements.

16. DISPUTES.

16.1. If a dispute should arise regarding the performance of this Agreement, the following initial dispute resolution procedures shall be used:

A. Within twenty (20) City working days after a dispute regarding the performance of this Agreement arises, it shall be reduced to writing at staff level by the complaining party setting forth the nature of the dispute in detail, along with all pertinent back up documentation in support. The writing shall be delivered to the receiving party by first class mail or personal delivery directly to the party’s project manager, along with recommended methods of resolution.

B. The party receiving the letter shall reply to the letter with a detailed response, along with a recommended method of resolution, if any, within ten (10) City working days of receipt of the letter.

16.2. If the dispute is not resolved at staff level in accordance with Section 16.1, within five (5) City working days of the receiving party response (or longer if agreed between the parties) , the aggrieved party, through its respective project manager shall deliver to the General Manager’s office a letter outlining the dispute for the General Manager’s review. The receiving party may submit further response, if required, to the General Manager within five (5) City working days thereafter. The General Manager, at his/her sole discretion may respond as he/she deems appropriate, including recommendations for resolution, discussions or rejection of the dispute within fifteen (15) working days of receipt of the complaint.

16.3. If the dispute remains unresolved and the parties have exhausted the procedures outlined in this section, the parties may then seek remedies available to them under this

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Agreement and at law, including, but not limited to, under the termination procedures.

This provision does not relieve Consultant of its obligation and Consultant is required to timely comply with all applicable provisions of the Government Claims Act before initiating any legal proceeding against City.

17. CONFLICT OF INTEREST. Contractor warrants and covenants that it presently has no interest in, nor shall any interest be hereinafter acquired in, any matter which will render the services required under the provisions of this Agreement a violation of any applicable state, local, or federal law, including, but not limited to, Government Code section 1090. If any principal provider of services is a "consultant" for the purposes of the Fair Political Practices Act (Gov. Code § 81000 et seq.), each such person shall comply with Form 721 Statement of Economic Interests filing requirements in accordance with state or City local Conflict of Interest Code. In addition, if any other conflict of interest should nevertheless hereinafter arise, Consultant shall promptly notify City of the existence of such conflict of interest so that the City may determine whether to terminate this Agreement.

18. CONSULTANT’S BOOKS AND RECORDS.

18.1. Consultant shall maintain any and all ledgers, books of account, invoices, vouchers, canceled checks, and other records or documents (collectively “Records”) evidencing or relating to charges for services, or expenditures and disbursements charged to City for a minimum period of three (3) years, or for any longer period required by law, from the date of final payment to Consultant. For the avoidance of doubt Records does not include Consultant’s workpapers which are proprietary information and access is restricted.

18.2. Consultant shall maintain all Records which demonstrate performance under this Agreement for a minimum period of three (3) years, or for any longer period required by law, from the date of termination or completion of this Agreement.

18.3. Any Records required to be maintained pursuant to this Agreement shall be made available for inspection or audit, at any time during regular business hours, upon written request by the City General Counsel, City Auditor, General Manager, or a designated representative of any of these officers. Copies of such documents shall be provided to City for inspection when it is practical to do so. Otherwise, unless an alternative is mutually agreed upon, the records shall be available at Consultant's address indicated for receipt of notices in this Agreement.

18.4. City may, by written request by any of the above-named officers, require that custody of the records be given to City and that the Records be maintained in the General Manager's office. Access to such records and documents shall be granted to any party authorized by Consultant’s representatives, or Consultant’s successor in interest.

19. WRITTEN NOTIFICATION. Any notice, demand, request, consent, approval or communication that either party desires or is required to give to the other party shall be in writing and either served personally or sent by prepaid, first-class mail. Any such notice, demand, etc. shall be addressed to the other party at the address set forth below. Either party may change its address by notifying the other party of the change of address. Notice shall be

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deemed communicated within 48 hours from the time of mailing if mailed as provided in this section.

If to City: City of McFarland
Attn: City Manager
401 W. Kern Avenue
McFarland, CA 93250
If to Consultant: CliftonLarsonAllen LLP
Attn: Tiffany Fung CPA
301 N Lake Ave, Suite 900
Pasadena, CA 91101
Any party may change any of the foregoing as it relates to the party by giving written notice to the other party of the change in the manner set forth herein.

20. GENERAL PROVISIONS.

20.1. Waiver of a breach or default under this Agreement shall not constitute a continuing waiver of a subsequent breach of the same or any other provision under this Agreement.

20.2. If any term or portion of this Agreement is held to be invalid, illegal, or otherwise unenforceable by a court of competent jurisdiction, the remaining provisions of this Agreement shall continue in full force and effect.

20.3. This Agreement and all matters relating to it shall be governed by the laws of the State of California and any action brought relating to this Agreement shall be held exclusively in a state court in the County of Kern.

20.4. Time is of the essence with regard to each covenant, condition and provision of this Agreement.

20.5. This Agreement constitutes the entire agreement between the parties with regard to the subject matter herein and supersedes any prior oral and written agreements and understandings between the parties with respect thereto.

20.6. This Agreement may not be altered, amended, or modified except by a writing executed by duly authorized representatives of all parties.

20.7. In the event any action or proceeding is instituted arising out of or relating to this Agreement, the prevailing party shall be entitled to its reasonable attorney's fees and actual costs.

20.8. This Agreement may be executed in counterparts. A facsimile or electronic copy of this Agreement shall be as effective as the original for all purposes.

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20.9. This Agreement shall be binding upon and shall inure to the benefit of the parties hereto, and their respective heirs, successors, and assigns. Notwithstanding the foregoing, Consultant shall not assign this Agreement or any part thereof to any other entity or individual.

20.10. City and Consultant each acknowledge that each party and their respective legal counsel have reviewed this Agreement and agree that this Agreement is the product of negotiations between the parties. This Agreement shall be interpreted without reference to the rule of interpretation of documents that uncertainties or ambiguities therein shall be determined against the party so drafting the Agreement.

20.11. All references to a statute or ordinance, shall incorporate any, or all, successor statute or ordinance enacted to govern the activity now governed by the statute or ordinance, noted herein to the extent, however, that incorporation of such successor statute or ordinance does not adversely affect the benefits and protections granted to the Developer under this Agreement.

21. CONSULTANT'S CERTIFICATION OF AWARENESS OF IMMIGRATION REFORM AND CONTROL ACT. Consultant certifies that Consultant is aware of the requirements of the Immigration Reform and Control Act of 1986 (8 USC §§ 1101-1525) and has complied and will comply with these requirements, including but not limited to, verifying the eligibility for employment of all agents, employees, subcontractors and consultants that are included in this Agreement.

22. ACCESS AND ACCOMMODATIONS

22.1. Consultant shall comply with the Americans with Disabilities Act, as amended, 42 U.S.C. Section 12101 et seq., the Rehabilitation Act of 1973, as amended, 29 U.S.C.

Section 701 et seq., the Fair Housing Act, and its implementing regulations and any subsequent amendments, and California Government Code Section 11135;

22.2. Consultant shall not discriminate on the basis of disability or on the basis of a person’s relationship to, or association with, a person who has a disability;

22.3. Consultant shall provide reasonable accommodation upon request to ensure equal access to CITY-funded programs, services and activities;

22.4. Construction, if any, will be performed in accordance with the Uniform Federal Accessibility Standards (UFAS), 24 C.F.R. Part 40; and

22.5. The buildings and facilities used to provide services under this Contract are in compliance with the federal and state standards for accessibility as set forth in the 2010 ADA Standards, California Title 24, Chapter 11, or other applicable federal and state law.

Consultant understands that City is relying upon these certifications and representations as a condition to funding this Contract. Any subcontract entered into by Consultant for work to be performed under this Contract must include an identical provision.

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[Signature Page Follows]

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IN WITNESS WHEREOF, the Parties hereto have duly executed this Agreement on the day and year written below.

CITY CONSULTANT*

CITY OF MCFARLAND,
a municipal corporation
By: __________________________
Name: ________________________
Title: _________________________

Dated: _______________, 202__
ATTEST:

Erika De La Cruz,
City Clerk

CLIFTONLARSONALLEN LLP,
a limited liability partnership
By: ____________________________
Name: __________________________
Title: ___________________________
Dated: ______________, 202__
By: ____________________________
Name: __________________________
Title: ___________________________
Dated: ______________, 202__
*Signatures of consultant must be notarized. Need
two signatures if contractor is a corporation.

Attach acknowledgement
APPROVED AS TO FORM:
____________________________
Nathan M. Hodges,
City Attorney

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“ATTACHMENT “A”
Scope of Work

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ATTACHMENT “B”
Payment for Services
Once an invoice is submitted and approved by the City, City payment will be made within 30 days of approval. The payment provided is full compensation for the DESCRIBED SERVICES

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ATTACHMENT “C”
Project Schedule and Completion Date
Neither party shall be liable for its delay or failure to perform any obligation under and in accordance with this Contract, if the delay or failure arises out of fires, floods, earthquakes, epidemics, quarantine restrictions, other natural occurrences, strikes, lockouts (other than a lockout by the party or any of the party’s Subconsultants), freight embargoes, terrorist acts, insurrections or other civil disturbances, or other similar events to those described above, but in each case the delay or failure to perform must be beyond the control and without any fault or negligence of the party delayed or failing to perform (these events are referred to in this provision as "Force Majeure Events").

Notwithstanding the foregoing, a delay or failure to perform by a Subconsultant of Consultant shall not constitute a Force Majeure Event, unless the delay or failure arises out of causes beyond the control of both Consultant and Subconsultant, and without any fault or negligence of either of them. In such case, Consultant shall not be liable for the delay or failure to perform, unless the goods or services to be furnished by the Subconsultant were obtainable from other sources in sufficient time to permit Consultant to perform timely. As used in this Contract, the term “Subconsultant” means a subconsultant at any tier. In the event Consultant’s delay or failure to perform arises out of a Force Majeure Event, Consultant agrees to use commercially reasonable best efforts to obtain the goods or services from other sources, and to otherwise mitigate the damages and reduce the delay caused by the Force Majeure Event.

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City of McFarland
Requirements
Proposal subject Professional Auditing Services
Name of firm | Address |
Telephone number
CliftonLarsonAllen LLP (CLA)
301 N Lake Ave, Suite 900 Pasadena, CA 91101
714-795-5407
Name of contact person Tiffany Fung CPA, Signing Director Date of submission March 11, 2025
CLAconnect.com
CPAS | CONSULTANTS | WEALTH ADVISORS
CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.

Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor.

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©2025 CliftonLarsonAllen LLP
B. Table of Contents
C. Letter of Transmittal................................................................................................................. i D. Audit Team ..............................................................................................................................4 E. Audit Scope and Provisions.......................................................................................................6 F. Cost Data ................................................................................................................................19 G. Additional Data ......................................................................................................................23 Proposal Requirements..............................................................................................................27 A. Independence ......................................................................................................................... 27 B. License to practice in California .............................................................................................. 27 C. Firm qualifications and experience ......................................................................................... 28 D. Partner, supervisory, and staff qualifications and experience ................................................ 34 E. Specific audit approach ........................................................................................................... 35 F. Identification of anticipated potential audit problems............................................................ 35 G. Total all-inclusive maximum price........................................................................................... 35 H. Ownership of city-related documents .................................................................................... 35 I. Acceptance of proposal contents............................................................................................. 35 J. Acceptance or rejection and negotiation of proposals ............................................................ 36 Appendix ....................................................................................................................................37 A. Your audit team resumes and continuing professional education.......................................... 37 B. Anti-lobbying certification....................................................................................................... 67 C. Contract .................................................................................................................................. 69

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C. Letter of Transmittal
March 11, 2025
Diego Viramontes, City Manager/Finance Director
City of McFarland
401 West Kern Avenue
McFarland, CA 93250-1352
[email protected]
Dear Mr. Viramontes:

Thank you for inviting us to propose. We look forward to the opportunity to continue to provide services to City of McFarland (the City). Our unwavering commitment to the City means we are with you every step of the way.

We understand your unique needs and are ready to face any obstacles together as we have done in the past.

Your trust is deeply valued, and we are honored to stand by your side, knowing our collaboration is built on resilience, trust, and mutual respect. Together, we can navigate any situation and achieve our shared goals.

1. National firm, local presence
CLA is a leading accounting firm employing some of the most talented and knowledgeable professionals in our industry. Although we have more than 130 locations throughout the United States, we make it our mission to have local offices that serve our clients efficiently. The City's engagement will be led by firm-wide industryspecialized professionals with support from the CLA Pasadena office located less than 140 miles from the City.

2. Office location assigned to manage the engagement
The City will be served by an industry-specialized engagement team located in our Pasadena office at 301 N Lake Avenue Ste 900, Pasadena, CA 91101 with support from our Irvine and Sacramento California offices.

Number and nature of professional staff from the California offices The CLA California offices, comprised of Pasadena, Irvine, and Sacramento, have 239 principals, 19 signing directors, 20 managers, 63 directors, 81 associates, 91 seniors and 31 other professionals.

3. Range of activities by local office
The CLA local office collectively offers a wide breadth of highly customized services and capabilities to meet our clients’ wants and needs, including a sampling of the following:
• Financial statement and forensic audits
• Internal audit, risk assessments, and evaluations
• Implementation assistance for complex
accounting standards
• ACA Reporting
• Operational and financial systems consulting
• Operations and performance improvement
• Self-insured medical and PBM claim audits
• IT security and network vulnerability
assessments
• Fraud risk assessment and investigations
• Strategic, financial, and operational consulting
• Outsourced accounting and public
administration
• Strategic, business, and capital planning
• Organizational and financial health assessment
• Training and educational seminars
• Telecom cost savings assessments
CliftonLarsonAllen LLP
CLAconnect.com
Via email submission only

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4. Local office’s information technology (IT) audit capabilities We have extensive experience and a distinct ability to understand how automated systems can be utilized to improve the cost-effectiveness, efficiency, and internal control environment for organizations like the Town.

With the help of the Town’s resources, we will gather data from its various IT operations, IT infrastructure, application owners, and stakeholders. Part of our methodology will be to specifically identify and assess key controls in IT infrastructure, operations, and processes. Through these activities, we will not just look to conduct interviews, but to also validate and verify that information and feedback communicated to us are in alignment with documented standards, policies, protocols, system documentation, etc.

Our focus will also be to evaluate and assess the IT operations in the context of the overall objectives, mission, and strategies. We start by developing an understanding of the systems and the types of electronic and hardcopy information that is available. This includes the process and procedures for IT governance, user administration, change management, and computer operations. We then work with stakeholders to document and perform walk-throughs and interviews to identify the IT organizational structure and roles/responsibilities, internal controls, and business processes. Understanding and documenting these internal controls will identify areas of potential weakness or ambiguity of process/monitoring and aid in directing where to focus further analysis and assessment. At the conclusion of our procedures, we will present reports and related information in a format that best meets the needs of the Town’s, considering use, audience, and purpose.

5. Recent auditing experience references
Our clients say it best. And their independent, authentic perspective is invaluable in learning about the experience you’ll have when working with us. We encourage you to connect with our clients to hear it firsthand.

City of Laguna Niguel
Client Contact Trevor Agrelius, Finance Director
Phone Number 949-362-4358
City of La Habra
Client Contact Jack Ponvanit, Deputy Director of Finance Phone Number 562-383-4051
City of El Segundo
Client Contact Vicky Cao, Finance Manager
Phone Number 310-524-2377
County of Shasta
Client Contact Michelle Gambill, Chief Deputy Auditor
Phone Number 530-245-6664
Eastern Sierra Transit Authority
Client Contact Dawn Vidal, Transit Administration Manager Phone Number 760-872-1901
Transparent: We place honesty and integrity at the center of all communication.

We welcome you to start an open and candid conversation with those who know us best.

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6. Document publication technology and staff formatting and proofreading experience CLA utilizes a centralized report processing approach to maintain consistency and quality across all office locations. This involves a dedicated report processing pool for financial statements, reports, and related letters.

The process includes initial formatting of proforma documents, revising content as requested by the engagement team, and performing formatting, spelling, and grammar checks. Additionally, CLA employs Object Linking and Embedding (OLE) technology to link Excel tables to Word documents, facilitating accurate and efficient transfer of financial data between formats.

CLA's staff is highly skilled in formatting and proofreading, which helps all documents meet professional standards and maintain a consistent, professional appearance. The team follows detailed guidelines for creating standardized financial reports, including the overall structure, linking Excel tables to Word documents, and specific formatting for various financial statements and notes.

In addition, the National Assurance Technical Group (NATG) at CLA supports our assurance practice by being a resource for engagement teams and assisting in learning sessions, monitoring activities, annual inspections, due diligence and acquisition integration, and audit innovation initiatives. Each member is a dedicated second reviewer and a recognized leader for A&A quality. The members are aligned with specific industries, so CLA professionals have several resources for quick responses. The NATG provides consultations on A&A issues and is available to meet with clients to help present technical topics and proposals.

Differentiators of CLA
We are confident that our extensive experience serving similar governmental entities, bolstered by our track record of working through challenges together, and depth of resources, will make CLA a top qualified candidate to fulfill the scope of your engagement. The following differentiators are offered for the City’s consideration:
• We know you! We know and understand the City. By providing services to you in the past, we have established an understanding of your organization. The work we’ve performed provides your project with momentum before we begin the engagement. We don’t have to spend a lot of time up front learning about your core operations, we know them well.
• Industry-specialized insight and resources – As one of the nation’s leading professional services firms, and one of the largest firms who specialize in regulated industries, CLA has the experience and resources to assist the City with their audit needs. In addition to your experienced local engagement team, the City will have access to one of the country’s largest and most knowledgeable pools of regulated industry resources. • OMB Uniform Guidance (UG) experience – CLA performs single audits for hundreds of organizations annually, ranking top in the nation for the number of single audits performed by any CPA firm. The single audit requires a specific set of skills to properly perform the procedures. As such, we have developed a group of professionals who specialize in providing single audit services. • Strong methodology and responsive timeline – In forming our overall audit approach, we have carefully reviewed the RFP and other information made available and considered our experience performing similar work for other municipalities. Our local government clients are included amongst the more than 4,200 governmental organizations we serve nationally. Our staff understands your complexities not just from a compliance standpoint, but also from an operational point of view. The work plan also minimizes the disruption of your staff and operations and provides a blueprint for timely delivery of your required reports. • Communication and proactive leadership – The City will benefit from a high level of hands-on service from our team’s senior professionals. We can provide this level of service because, unlike other national firms, our principal-to-staff ratio is similar to smaller firms – allowing our senior level professionals to be involved and immediately available throughout the entire engagement process. Our approach helps members of the engagement team stay abreast of key issues at the City and take an active role in addressing them.

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• A focus on providing consistent, dependable service – We differ from other national firms in that our corporate practice focuses on the needs of non-SEC clients, thus allowing us to avoid the workload compression typically experienced by firms that must meet public companies’ SEC filing deadlines. CLA is organized into industry teams, affording our clients with specialized industry-specific knowledge supplemented by valuable local service and insight. Therefore, the City will enjoy the service of members of our state and local government services team who understand the issues and environment critical to governmental entities.

We want to serve you and we have the qualifications to deliver quality, timely work. Throughout this proposal, we take you on a journey outlining how we’ll work together and the value you can come to appreciate when we exceed expectations. For ease of evaluation, the structure of our proposal follows your RFP section titled, IV.

Format and Content of Proposal.

Please contact us if we can provide additional information on our firm or our proposal.

Sincerely,
CliftonLarsonAllen LLP
Brianne Wiese, CPA
Principal
626-204-7365 | [email protected]
Tiffany Fung, CPA
Signing Director
714-795-5407 | [email protected]

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1. Audit team composition
The true value in working with our team is developing a personal and professional relationship with leaders who understand your industry, challenges, and opportunities — with the full support of an entire CLA family behind them.

Meet your service team below. Detailed biographies can be found in the Appendix A.

Engagement Team
Member Role
Tiffany Fung, CPA
Signing Director
Engagement leader – Tiffany will have overall engagement responsibility including planning the engagement, developing the audit approach, supervising staff, and maintaining client contact throughout the engagement and throughout the year. Tiffany is responsible for total client satisfaction through the deployment of all required resources and continuous communication with management and the engagement team.

Brianne Weise, CPA
Principal
Relationship principal – Brianne will serve as the City’s relationship principal.

She will be responsible for total client satisfaction through the deployment of all required resources and communication with management and the audit team.

Rich Gonzalez, CPA
Principal
Technical resource principal – Rich will be the technical resource for the audit team as well as City personnel. Rich’s many years of serving governmental entities will be an invaluable resource.

Rebecca Hoang Tai, CPA
Director
Engagement manager – Rebecca will act as the lead manager on the engagement. In this role, Rebecca will assist the engagement partner with planning the engagement and performing complex audit areas. She will perform a technical review of all work performed and is responsible for the review of the annual comprehensive financial report and all related reports.

Ricky Hegner
Senior
Senior – Ricky will be responsible for the day-to-day activities for this engagement, including the supervision of all staff assigned.

Additional staff – We will assign additional staff to your engagement based on your needs and their experience providing services to similar clients.

Continuity of service
We are committed to providing continuity throughout this engagement. It is our policy to maintain the same staff throughout an engagement, providing maximum efficiency and keeping the learning curve low. With a solid, steady engagement team, each year brings the additional benefits of trust and familiarity. We are also flexible in exploring alternative strategies to non-mandatory rotation policies.

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©2025 CliftonLarsonAllen LLP | 5
In any business, however, turnover is inevitable. If and when it happens, we will provide summaries of suggested replacements and will discuss re-assignments prior to finalizing. We have a number of qualified staff members to provide the City with quality service over the term of the engagement.

CLA is committed to maintaining high staff retention rates, which we believe are a strong indicator of service quality. High retention rates also indicate that our staff members have the resources they need to perform their tasks and maintain a positive work/life balance.

Collaborative: Support from a responsive local team complemented by national resources. We consider the whole of your organization, bringing innovative teams to the table.

2. Supervisors and consultants
Please find the supervisors who will work on the audit in the table above and their resumes in the Appendix.

3. Team members in the California Society of Municipal Finance Offers or Certificate of Excellence in Financial Reporting programs
Rich Gonzalez holds a certification as Comprehensive Annual Financial Report reviewers from the Government Finance Officers Association (GFOA). It is noteworthy that 13 of our CLA professionals are active members of the GFOA Special Review. We have direct access to these 13 colleagues, making their knowledge and insights readily available to support our audit efforts. This is detailed in the table found in Proposal Requirements, C., Firm qualifications and experience.

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©2025 CliftonLarsonAllen LLP | 6
E. Audit Scope and Provisions
Description of the scope of the required services
CLA understands the work to be performed, as outlined in Part 1 Section III. Scope of Work to be Performed, as follows:
• 1. In general, the auditors will perform a financial and compliance audit to determine (a) whether the combined financial statements of the City fairly present the financial position and the results of financial operations in accordance with generally accepted accounting principles, and (b) whether the City has complied with laws and regulations that may have a material effect upon the financial statements. • 2. The auditors will examine the City’s internal accounting controls and accounting procedures and render written reports of their findings and recommendations to the Finance Director. The examination shall be made and reports rendered in accordance with generally accepted government auditing standards. In addition, the auditors shall communicate any reportable conditions found during the audit that can be defined as either a significant deficiency or material weakness in the design or operation of the internal control structure, which could adversely affect the organization’s ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statement. • 3. Auditors shall be required to make an immediate, written report of all irregularities and illegal acts or indications of illegal acts of which they become aware to the following parties: Diego Viramontes, City Manager/Finance Director.
• 4. Auditors shall include all funds of the City and its component units: The McFarland Parking Authority of the City of McFarland, McFarland Improvement Authority, McFarland Public Financing Corporation, and Successor Agency of the Redevelopment Agency of the City McFarland. • 5. Auditors shall submit a report of their examination of the component units’ financial statements for each such fiscal year, which shall include such component unit, general purpose and supplementary financial statements, notes to the financial statements and an opinion as to the fairness of their presentation in conformity with generally accepted accounting principles, applicable to the various funds or state the reasons for any exceptions to said principles.
• 6. Under the requirements of the Federal Government’s program covering a single audit for all federal grant funds, auditors shall conduct an audit in accordance with the Single Audit Act Amendments of 1996 and in generally accepted auditing standards as well as generally accepted governmental auditing standards. • 7. Auditors shall submit a management letter setting forth their findings and/or recommendations on those matters noted and observed during the conduct of the examination of the financial records and developed within the scope usually associated with such an examination relating to, but not limited to, a) improvement in systems of internal control, b) improvement in accounting system, c) apparent noncompliance with laws, rules, and regulations, and d) any other material matter coming to the attention of the firm during the conduct of the examination.
• Agreed-upon procedures on the City’s appropriations limit calculation. • Preparation of the City’s state controller’s reports.

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Audit approach plan and depth of work
The CLA Seamless Assurance Advantage (SAA)
The CLA Seamless Assurance Advantage (SAA) is an innovative approach to auditing that utilizes leading technologies, analytics, and audit methods to help solve client problems and create a seamless experience.

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Financial statement audit approach
Phase 1: Planning and strategy
The main objective of the planning phase is to identify significant areas and design efficient audit procedures. • Conduct an entrance meeting. Tiffany and staff will meet with the City personnel to agree on an outline of responsibilities and time frames
o Establish audit approach and timing schedule
o Determine assistance to be provided by the City personnel o Discuss application of generally accepted accounting principles o Address initial audit concerns
o Establish report parameters and timetables
o Progress reporting process
o Establish principal contacts
• Gain an understanding of your operations, including any changes in organization, management style, and internal and external factors influencing the operating environment • Identify significant accounts and accounting applications, critical audit areas, significant provisions of laws and regulations, and relevant controls over operations
• Determine the likelihood of effective Information Systems (IS) - related controls • Perform a preliminary overall risk assessment
• Confirm protocol for meeting with and requesting information from relevant staff • Establish a timetable for the fieldwork phase of the audit • Determine a protocol for using TeamMate Analytics and Expert Analyzer (TeamMate), our data extraction and analysis software, to facilitate timely receipt and analysis of reports from management • Compile an initial comprehensive list of items to be prepared by the City, and establish deadlines

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We will document our planning through:
• Entity profile — This profile will help us understand the City's activities, organizational structure, services, management, key employees, and regulatory requirements. • Preliminary analytical procedures — These procedures will assist in planning the nature, timing, and extent of auditing procedures that will be used to obtain evidential matter. They will focus on enhancing our understanding of the financial results and will be used to identify any significant transactions and events that have occurred since the last audit date, as well as to identify any areas that may represent specific risks relevant to the audit.
• General risk analysis — This will contain our overall audit plan, including materiality calculations, fraud risk assessments, overall audit risk assessments, effects of our IS assessment, timing, staffing, client assistance, a listing of significant provisions of laws and regulations, and other key planning considerations. • Account risk analysis — This document will contain the audit plan for the financial statements, including risk assessment and the extent and nature of testing by assertion. • Prepared by client listing — This document will contain a listing of schedules and reports to be prepared by the City personnel with due dates for each item.
• Assurance Information Exchange (AIE) — CLA uses a secure web-based application to request and obtain documents. This application allows clients to view detailed information, including due dates for all items CLA is requesting. Clients can attach electronic files and add commentary directly on the application.

The audit engagement will be planned under the direction of the engagement leader and in-charge. We will clearly communicate any issues in a timely manner and will be in constant contact as to what we are finding and where we expect it will lead.

Using the information we have gathered and the risks identified, we will produce an audit program specifically tailored to the City that will detail the nature and types of tests to be performed. We view our programs as living documents, subject to change as conditions warrant.

Phase 2: Systems evaluation
We will gain an understanding of the internal control structure of the City for financial accounting and relevant operations. Next, we will identify control objectives for each type of control material to the financial statements, and then identify and gain an understanding of the relevant control policies and procedures that effectively achieve the control objectives. Finally, we will determine the nature, timing, and extent of our control testing and perform tests of controls. This phase of the audit will include testing of certain key internal controls:
• Electronic data, including general and application controls reviews and various user controls • Financial reporting and compliance with laws and regulations

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We will test controls over certain key cycles, not only to gather evidence about the existence and effectiveness of internal control for purposes of assessing control risk, but also to gather evidence about the reasonableness of an account balance. Our use of multi-purpose tests allows us to provide a more efficient audit without sacrificing quality.

Our assessment of internal controls will determine whether the City has established and maintained internal controls to provide reasonable assurance that the following objectives are met:
• Transactions are properly recorded, processed, and summarized to permit the preparation of reliable financial statements and to maintain accountability over assets • Assets are safeguarded against loss from unauthorized acquisition, use, or disposition • Transactions are executed in accordance with laws and regulations that could have a direct and material effect on the financial statements
We will finalize our audit programs during this phase. We will also provide an updated prepared by client listing based on our test results and anticipated substantive testing.

During the internal control phase, we will also perform a review of general and application information services/information technology (IS/IT) controls for applications significant to financial statements to conclude whether IS general controls are properly designed and operating effectively.

Based on our preliminary review, we will perform an initial risk assessment of each critical element in each general control category, as well as an overall assessment of each control category. We will then assess the significant computer-related controls.

For IS/IT-related controls we deem to be ineffectively designed or not operating as intended, we will gather sufficient evidence to support findings and will provide recommendations for improvement. For IS controls we deem to be effectively designed, we will perform testing to determine if they are operating as intended through a combination of procedures, including observation, inquiry, inspection, and re-performance.

Phase 3: Testing and analysis
The extent of our substantive testing will be based on results of our internal control tests. Audit sampling will be used only in those situations where it is the most effective method of testing.

After identifying individually significant or unusual items, we will decide the audit approach for the remaining balance of items by considering tolerable error and audit risk. This may include (1) testing a sample of the remaining balance; (2) lowering the previously determined threshold for individually significant items to increase the percent of coverage of the account balance; or (3) applying analytical procedures to the remaining balance.

When we elect to sample balances, we will use TeamMate to efficiently control and select our samples.

Our workpapers during this phase will clearly document our work as outlined in our audit programs. We will provide the City with status reports and be in constant communication with the City to determine that all identified issues are resolved in a timely manner. We will hold a final exit conference with the City to summarize the results of our fieldwork and review significant findings.

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Phase 4: Reporting and follow up
Reports to management will include oral and/or written reports regarding:
• Independent Auditors' Report
• Independent Auditors' 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
• Independent Auditors' Report on Compliance for Each Major Federal Program, Report on Internal Control Over Compliance, and Report on the Schedule of Expenditures of Federal Awards Required by the Uniform Guidance
• Management Letter
• Written Communication to Those Charged with Governance, which includes the following areas:
o Our responsibility under auditing standards generally accepted in the United States of America o Changes in significant accounting policies or their application o Unusual transactions
o Management judgments and accounting estimates
o Significant audit adjustments
o Other information in documents containing the audited financial statements o Disagreements with the City
o The City’s consultations with other accountants
o Major issues discussed with management prior to retention o Difficulties encountered in performing the audit
o Fraud or illegal acts
Once the final reviews of working papers and financial statements are completed, our opinion, the financial statements, and management letter will be issued.

The City will be given a draft of any comments we propose to include in the management letter. Items not considered major may be discussed verbally with management instead of in the management letter. Our management letter will include items noted during our analysis of your operations.

We will make a formal presentation of the audit results to those charged with governance, if requested.

Elevating with artificial intelligence (AI)
CLA is committed to harnessing cutting-edge technology to enhance client service. We may use AI to enhance your audit engagements. This can include:
• Research and document drafting: CLA professionals may use Microsoft Copilot to ask questions and make requests of generative AI with secure access to CLA-specific resources. • Document summarization: We may use CLA Family Assistant to help extract and summarize information relevant to our audits, including minutes review, leases, debt agreements, and other document types. • Invoice extraction: CLA may use AI tools to extract relevant fields from invoices and other documents.

When AI is used, the work is supervised by CLA professionals who verify results before making final decisions.

Client information remains confidential when working with these tools.

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Single audit approach
OMB’s Uniform Guidance (2 CFR Part 200) affects how federal grants are managed and audited and impacts every organization that receives federal assistance. Grant compliance can be a confusing topic and many of our clients rely on their federal funding as a major revenue source, so it is important that they understand what these changes mean to their organization. As a leader in the industry, CLA professionals are available to provide guidance and tools tailored to the City’s needs, and to assist in compliance with these rules.

The AICPA clarified auditing standard, AU-C 935 “Compliance Audits,” requires risk-based concepts to be used in all compliance audits including those performed in accordance with 2 CFR Part 200. Our risk-based approach incorporates this guidance.

We will conduct our single audit in three primary phases, as shown, below:

Phase 1: Risk assessment and planning
The risk assessment and planning phase will encompass the overall planning stage of the single audit engagement. During this phase, we will work closely with the City’s management to determine that programs and all clusters of programs are properly identified and risk-rated for determination of the major programs for testing. We will also review the forms and programs utilized in the prior year to determine the extent of any changes which are required.

We will accomplish this by following the methodology below:
• Determine the threshold to distinguish between Type A and B programs, including the effect of any loans and loan programs
• Utilizing the preliminary Schedule of Expenditure of Federal Awards, we will identify the Type A and significant Type B programs (25% of Type A threshold) in accordance with the Uniform Guidance • Identify the programs tested and the findings reported for the past two fiscal years. Determine and document the program risk based on the past two single audits • Prepare and distribute Type B program questionnaires to determine risk associated with Type B programs • Determine the major programs to be tested for the current fiscal year based on the previous steps • Based on our determination of the major programs, we will obtain the current year compliance supplement to aid in the determination of direct and material compliance requirements, and customize the audit program accordingly
• Determine the preferred methods of communication during the audit

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Phase 2: Major program testing
We will determine the programs to be audited based on the risk assessment performed in the planning phase.

We will perform the audit of the programs in accordance with UG.

To accomplish this, we will perform the following:
• Schedule an introductory meeting and notify the City’s management of the major programs for the current fiscal year
• Plan and execute the testing of the expenditures reported on the Schedule of Expenditures of Federal Awards
• Perform tests of compliance and internal controls over compliance for each major program identified • Schedule periodic progress meetings to determine that schedules are adhered to and identify issues as they arise
• Conduct entrance and exit conference meetings with each grant manager Phase 3: Final assessment and reporting
We will re-perform the steps noted in the preliminary assessment and planning stage once the final Schedule of Expenditures of Federal Awards is received to determine if additional major programs were identified.

Based on the final determination of the programs we will perform the following:
• Identify Type A and significant Type B programs which were not previously identified • Re-assess the risk and determine if we are required to audit additional programs • Perform compliance testing at the entity wide level related to procurement and cash management requirements
• Perform testing to validate the status of prior year findings for those programs not selected for audit • Prepare the Schedule of Findings and Questioned Costs • Conduct exit conference with the City’s management to review drafts of required reports:
o Independent Auditors’ 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
○ Independent Auditor’s Report on Compliance for Each Major Federal Program, Report on Internal Control Over Compliance, and Report on the Schedule of Expenditures of Federal Awards Required by the Uniform Guidance
Throughout the single audit, we will maintain communication through periodic progress meetings with those designated by the City. These meetings will be on a set schedule, but as frequently as the City determines.

During these meetings, we will discuss progress impediments and findings as they arise.

Communication process
Effective communication is critical to a successful engagement. This includes weekly status meetings where observations, potential exceptions, and leading practices are discussed. To avoid surprises at the end of the engagement, we discuss and document our observations, clarify fact patterns, and confirm management’s understanding and agreement with our findings.

CLA adheres to all auditing standards related to reporting observations, recommendations, and findings. All significant deficiencies and material weaknesses will be reported to the audit committee/governance in writing.

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Best practices, observations, and other matters will be reported to management in a management letter that can be used as a tool to track the implementation of our recommendations.

Report to those charged with governance — In addition to observations and recommendations, we will inform the audit committee of:
• Significant accounting policies
• Management judgments and accounting estimates
• Significant audit adjustments and passed adjustments, if any • Disagreements with management, if any
• Management consultation with other accountants, if any • Major issues discussed with management prior to retention • Difficulties encountered in performing the audit, if any We are sensitive and understanding of the fact that we report to those charged with governance, and our audit professionals maintain objectivity and independence in issuing audit opinions. If we identify significant fraud, illegal acts, or significant delays during the audit process, we will alert the audit committee timely.

Information related to overall fiscal health or other concerns of your organization observed during audit testing will be presented in the exit presentation and as part of the management letter. We will also help you create opportunities for improvement through recommendations and suggestions for strengthening your policies, accounting procedures, and processes.

Data analytics
In addition to standard auditing methodology, a distinguishing aspect of CLA’s audit services incorporates the power of data analytics to multiply the value of the analyses and the results we produce for clients. CLA’s data methodology is a six-phase, systematic approach to examining an organization’s known risks and identifying unknown risks. Successful data analysis is a dynamic process that continuously evolves throughout the duration of an engagement and requires collaboration of the engagement team.

Data analytics are utilized throughout our audit process, our Risk Assessment, Data Analytics and Review (“RADAR”) is a specific application of general ledger data analytics that has been implemented on all audit engagements. RADAR is an innovative approach created and used only by CLA that aims to improve and replace traditional preliminary analytics that were being performed.

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1. Planning
In the planning stage of the engagement, the use of data analysis is considered and discussed to determine that analytics are directed and focused on accomplishing objectives within the risk assessment. Areas of focus, such as journal entries, cash disbursements, inventory, and accounts receivable are common.

2. Expectations
We consider the risks facing our client and design analytics to address these risks. Through preliminary discussions with management and governance, we develop and document expectations of financial transactions and results for the year. These expectations will assist in identifying anomalies and significant audit areas in order to assess risk.

3. Data acquisition
Sufficient planning, a strong initial risk assessment, and an adequate understanding of your systems will serve as the foundation necessary to prepare our draft data request list. We will initially request information in written format and conduct follow-up conversations helping CLA practitioners share a mutual understanding of the type of data requested and the format required. If there are going to be any challenges/obstacles related to obtaining data, or obtaining data in the preferred format, they will generally be discovered at this point.

4. Technical data analysis
Technical analysis of the data requires the skillful blend of knowledge and technical capability. Meaningful technical analysis provides the engagement team with a better understanding of the organization.

The additional clarity assists the engagement team to better assess what is “normal” and, in turn, be better suited to spot anomalies, red flags, and other indications of risk. Analytics generally fall into five categories, each looking into the data set in a different way and deployed with a different purpose.

5. Interpret results and subsequent risk assessment
Trends and anomalies will be identified through the performance of the above referenced analytics. Comments regarding the
interpretation of those trends and anomalies will be captured. When trends are identified, they are reconciled against expectations. For anomalies identified, the approach to further audit procedures will be considered.

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6. Response and document
The last process is to capture responses and determine that our procedures are properly documented.

Abstracts, charts, or summaries of both trends and anomalies are retained in audit documentation to support our identification of risks. Our analysis can be tailored and customized to help analyze an array of information, including client-specific and proprietary data. Key benefits of data analytics include:
• Built-in audit functionality including powerful, audit specific commands and a self-documenting audit trail • 100% data coverage, which means that certain audit procedures can be performed on entire populations, and not just samples
• Unlimited data access allows us to access and analyze data from virtually any computing environment • Eliminates the need to extrapolate information from errors (a common effort when manually auditing data) and allows for more precise conclusions
The below figure illustrates typical data analytics scenarios.

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Staffing and time estimates
Our project management methodology results in a client service plan that provides for regular, formal communication with the entire management team and allows us to be responsive to your needs. The schedule allows for input from your personnel to make certain the services are completed based on your requirements.

Please see the below chart for the level of staff and approximate number of hours to be assigned to each proposed phase:

Segmentation of the Audit Hours by Partner and Staff Level Partner Manager Senior Associates
Admin
Support
Staff
Total
Interim audit
fieldwork 4 10 16 24 - 54
Final audit
fieldwork 16 20 64 76 - 176
Financial
statement
preparation
5 5 20 10 10 50
Single audit 2 6 10 16 2 36
Appropriation
limit AUP - 1 - 1 1 3
State
controller’s
reports
8 - - 34 - 42
Total hours 35 42 110 161 13 361

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List of required deliverables and estimated completion dates Per our discussions we have designed a plan that meets your needs and key deadlines. In our planning meeting, we'll discuss this timeline with you in greater detail and adjust as appropriate.

List of Required Reports Estimated Completion Dates
Independent Auditors’ Report on Annual
Comprehensive Financial Report On or before December 5, 2025 Independent Auditors' 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
On or before December 5, 2025
Communication to Those Charged with Governance On or before December 5, 2025 AUP report on Compliance with Article XIIIB
Appropriation Limit On or before December 5, 2025
Independent Auditors' Report on Compliance for
Each Major Federal Program, Report on Internal
Control Over Compliance, and Report on the
Schedule of Expenditures of Federal Awards Required
by the Uniform Guidance
On or before December 5, 2025
City and Special District Financial Transactions
Reports
Will be determined and discussed once SCO
forms are available

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F. Cost Data
All-inclusive maximum price by report
Having upfront conversations builds relationships.

The value we can provide your organization goes beyond meeting your compliance needs. We can help you discover opportunities to enhance your performance and achieve your strategic goals. Our insights and strategies are tailored to your specific situation and represent a return on your investment.

Based on our understanding of your requirements outlined in the RFP, we propose the following fees:

Service
FY
2024-
25 FY
2025-
26 FY
2026-
27 FY
2027-28
Optional
FY
2028-29
Optional
FY
2029-30
Optional
City audit $46,750 $48,390 $50,080 $51,830 $53,640 $55,520 Single audit (1) $5,770 $5,970 $6,180 $6,400 $6,620 $6,850 Appropriations
limit AUP $425 $440 $460 $480 $500 $520
SCO report city $4,650 $4,810 $4,980 $5,150 $5,330 $5,520 SCO report
special districts $1,790 $1,850 $1,910 $1,980 $2,050 $2,120 Subtotal $59,385 $61,460 $63,610 $65,840 $68,140 $70,530 Technology and
client support
fee 5%
$2,969 $3,073 $3,181 $3,292 $3,407 $3,527
Total $62,354 $64,533 $66,791 $69,132 $71,547 $74,057
(1) The single audit or examination fee is for auditing 1 major program. Each additional major program will cost $5,000 per year, subject to the 5% technology and client support fee.

Our fee quote is designed with an understanding that:
• City personnel will provide documents and information requested in a timely fashion. • The operations of your organization do not change significantly and do not include any future acquisitions or significant changes in your business operations.
• There are not significant changes to the scope, including no significant changes in auditing, accounting, or reporting requirements.

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The 5% technology and client support fee supports our continuous investment in technology and innovation to enhance your experience and protect your data.

Total hours and hourly rates by staff classification
The tables below shows our standard hourly billing rates by classification and estimated hours:

City Audit FY 2024-25
Hours Standard hourly
rates
Quoted hourly
rates
Total
Partner 25 $450 $295 $7,375
Manager 35 $350 $225 $7,875
Senior 100 $275 $175 $17,500
Associates 110 $180 $120 $13,200
Admin
support staff 10 $125 $80 $800
Total for
services
described in
scope of work
280 $46,750
Technology
and client
support fee
5%
$2,338
Total all-inclusive maximum price $49,088
Single Audit FY 2024-25
Hours Standard
hourly rates
Quoted
hourly rates Total
Partner 2 $450 $295 $590
Manager 6 $350 $225 $1,350
Senior 10 $275 $175 $1,750
Associates 16 $180 $120 $1,920
Admin support staff 2 $125 $80 $160
Total for services described
in scope of work 36 $5,770
Technology and client
support fee 5% $289
Total all-inclusive maximum price $6,059

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Appropriations Limit AUP FY 2024-25
Hours Standard
hourly rates
Quoted
hourly rates Total
Partner - $450 $295 -
Manager 1 $350 $225 $225
Senior - $275 $175 -
Associates 1 $180 $120 $120
Admin support staff 1 $125 $80 $80
Total for services described in
scope of work 3 $425
Technology and client
support fee 5% $21
Total all-inclusive maximum price $446
State Controller’s Reports – City FY 2024-25
Hours Standard
hourly rates
Quoted
hourly rates Total
Partner 6 $450 $295 $1,770
Manager - $350 $225 -
Senior - $275 $175 -
Associates 24 $180 $120 $2,880
Admin support staff - $125 $80 -
Total for services described in
scope of work 30 $4,650
Technology and client support
fee 5% $233
Total all-inclusive maximum price $4,883
State Controller’s Reports – Special Districts FY 2024-25 Hours Standard
hourly rates
Quoted
hourly rates Total
Partner 2 $450 $295 $590
Manager - $350 $225 -
Senior - $275 $175 -
Associates 10 $180 $120 $1,200
Admin support staff - $125 $80 -
Total for services described
in scope of work 12 $1,790
Technology and client
support fee 5% $90
Total all-inclusive maximum price $1,880

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No surprises
Our clients don’t like fee surprises. Neither do we. If changes or complexities occur — or any “out-of-scope” work is required — we’ll discuss a revised fee proposal with you first.

It’s not our policy or practice to bill our clients every time we receive a phone call or email. We’re invested in our relationships and strongly encourage intentional and frequent communication. Contact us year-round as changes or questions arise.

Our last word on fees: we’re committed to serving you and creating a longstanding relationship. If fees are a deciding factor in your selection of a professional services firm, give us a call and let’s discuss.

Transparent: Clear, authentic communication and market-based fees.

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G. Additional Data
State and local government experience
You can benefit from a close personal connection with a team of professionals devoted to governments. Our goal is to become familiar with all aspects of your operations — not just the information needed for the yearend audit so that we can offer proactive approaches in the areas that matter most to you:
• Finding new ways to operate more effectively and efficiently • Responding to regulatory pressures and complexities
• Maintaining quality services in the face changing budgetary priorities • Providing transparent, accurate, and meaningful financial information to stakeholders, decision-makers, and your constituents
We understand the legislative changes, funding challenges, compliance responsibilities, and risk management duties that impact you. Our experienced government services team can help you navigate the challenges of today, all while seamlessly strategizing for the future.

Deep industry connections
CLA actively supports industry education as a thought leader and industry speaker. We focus on supporting the educational needs of the industry through nationally sponsored trade events. Our team of professionals is sought after, both as educators and as experienced speakers who are invited to speak and teach at major professional events by leading trade associations, including those shown here.

We are also actively involved in and/or are members of the following professional organizations:
• American Institute of Certified Public Accountants (AICPA) • AICPA’s State and Local Government Expert Panel
• AICPA’s Government Audit Quality Center (GAQC)
• Government Finance Officers Association (GFOA)
• Special Review Committee for the GFOA’s Certificate of Achievement for Excellence in Financial Reporting (Certificate) Program
• Association of Government Accountants

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Our involvement in these professional organizations, combined with various technical services we subscribe to, allows us to be at the forefront of change in the constantly changing government environment. We take our responsibility for staying current with new accounting pronouncements, auditing standards, other professional standards and laws and regulations seriously.

Insight to strengthen your organization
When you’re ready to go beyond the numbers to find value-added strategies, we offer resources to help you respond to challenges and opportunities including:
• National webinars — Access complimentary professional development opportunities for your team. • Articles and white papers — Stay current on industry information as issues arise.

Curious: We care, we listen, we get to know you.

Support at every turn
With dedicated services specific to state and local
governments, you have access to guidance on all aspects of your operations.
• Audit, review, and compilation of financial statements • Compliance audits (HUD, OMB Single Audits)
• Cybersecurity
• Enterprise risk management
• Forensic accounting, auditing, and fraud investigation • Fraud risk management
• Grant compliance
• Implementation assistance for complex Governmental
Accounting Standards Board (GASB) statements
• Internal audit
• Outsourced business operations
• Performance auditing
• Purchase card (p-card) monitoring and analytics
• Risk assessments
• Strategic, financial, and operational consulting
• Telecom management services
• Business opportunity assessments
• System optimization and selection

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Single audit experience
CLA performs the largest number of single audits in the United States We audited nearly $229 billion dollars in federal funds expended in 2023. The chart below illustrates CLA’s experience in serving organizations that receive federal funds and demonstrates our firm’s dedication to serving the government and nonprofit industry.

It is more important than ever to find qualified auditors who have significant experience with federal grants specific to the City and can enhance the quality of the City’s single audit. Therefore, the single audit will be performed by a team of individuals who are managed by personnel who specialize in single audits in accordance with OMB’s Uniform Guidance and who can offer both knowledge and quality for the City. As part of our quality control process, the single audit will be reviewed by a firm Designated Single Audit Reviewer.

You'll need an audit firm experienced in performing single audits and a familiarity with the specific programs in which you are involved and will benefit from CLA’s experience in this area.

Equal Employment Opportunity/Affirmative Action
At CLA, we encourage and embrace an inclusive culture that brings different beliefs and perspectives so that we can truly know and help each other and our clients. We do this by inviting perspectives and building relationships based on trust and respect, which together with connection, are the foundation for our CLA Promise.

CLA is an Equal Opportunity and Affirmative Action employer committed to diversity, equity, and inclusion. All employment decisions are made without regard to race, creed, color, religion, sex (including pregnancy, childbirth, and medical conditions related to pregnancy, childbirth, or breastfeeding), sex stereotyping (including assumptions about a person’s appearance or behavior, gender roles, gender expression, or gender identity), gender, age, national origin, citizenship status, ancestry, mental or physical disability, intellectual disability, military service, protected veteran status, genetic information, medical condition, sexual orientation, gender identity, gender expression, natural hairstyle, marital status, sexual and reproductive health choices or any other characteristic or combination of characteristics/traits protected by federal, state or local law.

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Continuing education program
To maintain and expand our assurance knowledge, we consistently provide continuing education for our professionals. Each member of our professional team, including principals, attends accredited continuing professional education (CPE) annually. Individuals are required to familiarize themselves with all current changes in standards and procedures. Updated information on recent changes in technical standards and regulations, as well as the firm’s professional policies and procedures, is distributed to our team members on a regular basis.

CLA professionals are specifically trained on topics specific to the client industry they work in.

CLA’s firm-wide training programs include:
• Learn—Designed for new CLA associates, this learning is typically attended in the first year of employment.

This internally developed and presented training focuses on preparing new hires and interns to understand and perform their role in the audit process. Providing a combination of an introduction to CLA strategy, business risk and independence with audit theory using hands-on exercises and simulations to introduce our audit methodology, tools, and software. Specific audit areas covered include audit planning, cash, fixed assets, accounts payable, prepaids, documentation, and materiality. • Experience—Designed for the CLA associate with about one year of experience, this learning is typically attended in the second year of employment. This training focuses on topics including analytics, sampling, internal controls, walkthroughs, analytical tools, and professional skepticism. • Achieve—Designed for the CLA associate with about two years of experience, this learning is typically attended in the third year of employment. This internally developed and presented training focuses on leadership and performance management of audit engagements utilizing CLA audit methodology from the perspective of the experienced in-charge. Topics covered include detailed review, risk assessment, analytical tools, and professional skepticism.
• Propel—Designed for the CLA associate with about three years of experience, this learning is typically attended in the fourth year of employment. This training focuses on risk assessment, effective use of tools and programs, auditing complex areas, and professional skepticism.

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Proposal Requirements
A. Independence
CLA is independent of the City as required by auditing standards generally accepted in the United States and the U.S. Government Accountability Office’s Government Auditing Standards. Our firm-wide quality control policies and procedures foster strict compliance with these professional standards. In addition, the individuals assigned to your audit are independent of the City.

Conflict of interest
CLA has been the City’s auditors for the last seven years. As such, we are required to remain free of conflicts of interest. We are not presently aware of any current or potential relationships with the City or its affiliates that may represent a conflict of interest.

CLA’s policies include detailed procedures designed to foster compliance with independence requirements and to avoid conflicts of interest. Our policies are extensive and designed to meet the requirements of the American Institute of Certified Public Accountants (AICPA), the U.S. Securities and Exchange Commission (SEC), the Public Company Accounting Oversight Board (PCAOB), state licensing agencies, and/or the U.S. Government Accounting Office’s Government Auditing Standards, as required.

Some of the key elements of our policies are:
• For all personnel who perform client services, conflicts of interest training • From all personnel who perform client services, annual written representations and approvals of certain roles that may create conflicts of interest
• Extensive client and engagement acceptance and continuance policies • Separate sections in our policies specific to conflicts of interests and required approvals • Maintenance of a firm-wide client list and a restricted entities list B. License to practice in California
CLA affirms that our firm and all assigned key professional staff are properly licensed to practice in California. A copy of our state license is provided below:

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1. Size of the firm
Create opportunities
CLA’s nearly 9,000 people exist to create opportunities for our clients, our people, and our communities through industry-focused wealth advisory, digital, audit, tax, consulting, and outsourcing services. Our broad professional services allow us to serve clients more completely — from startup to succession and beyond.

Our professionals are immersed in the industries they serve and have specialized knowledge of their operating and regulatory environments. With nearly 9,000 people in more than 130 U.S. locations and a global vision, we promise to know you and help you.

It takes balanceTM
With CLA by your side, you can find everything you need in one firm. Professionally or personally, big or small, we can help you discover opportunities and bring balance to get you where you want to go. CLA has been recertified as a Great Place to WorkTM in January 2025.

Size of firm’s governmental audit staff
With more than 600 professionals dedicated to our state and local government practice, CLA has one of the largest governmental audit and consulting practices in the country and brings extensive experience providing a variety of such services to state and local government entities. Our state and local government team serves more than 4,200 governmental engagements nationwide, including numerous cities, counties, municipalities, states and state agencies, and school boards. In addition, we perform single audits for hundreds of organizations annually (1,681 according to the most recent Federal Audit Clearinghouse data), ranking top in the nation for the number of single audits performed by any CPA firm.

Office location assigned to manage the engagement
Our firm matches the necessary skill set to an engagement before considering the geographic location of the staff. Assigning team members who specialize in working with similar clients can provide the City higher-quality services and allows us to complete the engagement in a more efficient and effective manner with little interruption to your staff.

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The City will be served by an industry-specialized engagement team located in our California offices – Pasadena, Irvine, and Sacramento.

Number and nature of professional staff to be employed on this engagement The table below provides a breakdown by staff level and denotes full- or part-time status of the engagement team that will serve the City. This team has extensive experience working with clients similar to the City.

Level of Staff Full-Time Staff Part-Time Staff
Partner 1 0
Manager 1 0
Senior 1 0
Associate 1 0
Total 4 0
Government Finance Officers’ Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting
The Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting is awarded to state and local governments that go beyond the minimum requirements of generally accepted accounting principles. It is awarded to state and local governments who produce an annual comprehensive financial report that evidences the spirit of transparency and full disclosure. Members of the GFOA staff and the GFOA Special Review Committee (SRC) review reports submitted to the ACFR program.

CLA provides audit services to many entities that received the GFOA Certificate of Excellence in Financial Report.

All of the procedures noted in our audit approach and our technical review of the ACFR are done to help the City prepare and publish the top product possible. Our managers and principals who review the ACFR have a strong understanding of the GFOA requirement for the certificate. We understand that this is a prestigious award for the City and a great accomplishment for the Finance and Accounting departments.

We will review the GFOA comment letter for each ACFR and provide the City advice regarding the response to the GFOA reviewer’s comments. Our procedures with respect to the ACFR will be the review of the comments from GFOA on the prior year submission to determine they were adequately addressed, completion of the ACFR checklist, and review of the transmittal letter and statistical data to determine that information presented is reasonable and agrees with the information in the financial statements and management’s discussion and analysis (MD&A), where applicable.

We understand the interrelationships of the many and varied components of a governmental entity’s financial statements, allowing us to quickly determine errors or problems with the financial statements. Our depth of knowledge and experience also allows us to assist the City with the preparation of the ACFR and improvement of the City’s financial statements.

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Our involvement with clients in the GFOA Certificate program helps to determine that we are on the leading edge of reporting trends and techniques. We have been engaged by various entities to review their statements for compliance with program requirements. We have aided clients in the early implementation of professional pronouncements and regularly provide our clients with updates on new pronouncements which will affect them and will do the same for the City.

The table below identifies the professionals who are currently members of the GFOA Special Review Committee together with their length of service with the Committee.

Name Title Location Years Served
Robert J. Callanan, CPA Principal Irvine, CA 15+
Julie S. Fowler, CPA Signing Director Sebring, FL 10+
Richard Gonzalez, CPA* Principal Roseville, CA 10+
Christopher Kessler, CPA Principal Fort Myers, FL 4+
Christopher G. Knopik, CPA, CFE Principal Minneapolis, MN 9+ Jacob S. Lenell, CPA Principal Milwaukee, WI 12+
Daphnie Munoz, CPA Principal Irvine, CA 10+
Remi Omisore, CPA Principal Baltimore, MD 11+
Jeffrey Peek, CPA Principal Nashville, TN 6+
Brian Quinlin, CPA Signing Director Sebring, FL 2+
Lance Schmidt, CPA, CFE, CIA Principal Lakeland, FL 2+
Shannon D. Small, CPA, MPA Signing Director Wauwatosa, WI 5+ Miranda Wendlandt, CPA, CFE Principal Alexandria, MN 5+ *Member of the CLA’s auditing engagement team for the City.

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2. Peer review report
In the most recent peer review report, dated November 2022, we received a rating of pass, which is the most positive report a firm can receive. We are proud of this accomplishment and its strong evidence of our commitment to technical excellence and quality service. The full report is provided on the following page. This quality control review included a review of specific government engagements.

Quality control procedures
In addition to an external peer review, we have implemented an intensive internal quality control system to provide reasonable assurance that the firm and our personnel comply with professional standards and applicable legal and regulatory requirements. Our quality control system includes the following:
• A quality control document that dictates the quality control policies of our firm. In many cases, these policies exceed the requirements of standard setters and regulatory bodies. Firm leadership promotes and demonstrates a culture of quality that is pervasive throughout the firm’s operations. To monitor our adherence to our policies and procedures, and to foster quality and accuracy in our services, internal inspections are performed annually.
• Quality control standards as prescribed by the AICPA. The engagement principal is involved in the planning, fieldwork, and post-fieldwork review. In addition, an appropriately experienced professional performs a riskbased second review of the engagement prior to issuance of the reports. • Hiring decisions and professional development programs designed so personnel possess the competence, capabilities, and commitment to ethical principles, including independence, integrity, and objectivity, to perform our services with due professional care.
• An annual internal inspection program to monitor compliance with CLA’s quality control policies.

Workpapers from a representative sample of engagements are reviewed and improvements to our practices and processes are made, if necessary, based on the results of the internal inspection. • Strict adherence to the AICPA’s rules of professional conduct, which specifically require maintaining the confidentiality of client records and information. Privacy and trust are implicit in the accounting profession, and CLA strives to act in a way that will honor the public trust. • A requirement that all single audit engagements be reviewed by a designated single audit reviewer, thereby confirming we are in compliance with the standards set forth in the Uniform Guidance.

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3. Federal or state desk or field reviews
From time to time, CLA will be subject to federal and state desk reviews by oversight agencies. In addition, our government audits are subject to review by each agency’s Office of Inspector General, as well as the U.S.

Government Accountability Office. In all cases, we cooperate in providing the information required for the reviews and will timely resolve all findings identified in those reviews.

Disciplinary action
From time to time, the firm is a defendant in lawsuits involving alleged professional malpractice. In all cases, the firm believes that it has a strong position and intends to defend it vigorously. Should the ultimate outcome be unfavorable, however, net of the deductible provisions of the firm's malpractice insurance, all cases are expected to be fully covered by insurance and will not have a material impact on the firm or its ability to perform these services.

Moreover, in those cases where claims have been resolved by settlement (the vast majority of our cases), the firm is typically subject to confidentiality agreements that prohibit the disclosure of information regarding those matters. Disclosure by the firm of any details about those matters could invalidate the settlement agreements.

4. Most significant engagements with other similar entities The below table lists the ten most significant engagements that CLA has performed within the last five years that are similar to the engagement described in this RFP.

Sampling of Significant Engagements
City of Cerritos City of El Segundo
City of La Habra City of Laguna Niguel
City of Laguna Woods City of Lake Forest
City of Norwalk City of Santa Fe Springs
City of Temple City City of Westminster

5. Quality control review process for service and product delivery While not required by auditing standards, CLA’s internal quality control standards mandate a concurring/independent review be performed on all assurance engagements. A member of the firm specifically designated to perform this review independent of your audit and knowledgeable about your industry performs this type of review. Because we work with so many similar clients throughout the country, we have dozens of qualified members who are able to perform this review. In addition, because we are paperless and wireless, this review can happen at anytime from anywhere.

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D. Partner, supervisory, and staff qualifications and experience Team assigned to the engagement
Engagement Team Member Licensed in California
Brianne Weise, CPA, Principal ✓
Tiffany Fung, CPA, Signing Director ✓
Rich Gonzalez, CPA, Principal ✓
Rebecca Hoang Tai, CPA, Director ✓
Rickie Hegner
Detailed resumes, which include each team members government auditing experience, continuing professional education for the past three years and membership in professional organizations, can be found in Appendix A.

Additional information can be found in Section D, Audit Team.

Collaborative: Support from a responsive local team complemented by national resources. We consider the whole of your organization, bringing innovative teams to the table.

Quality of staff
We are committed to providing continuity throughout this engagement. It is our policy to maintain the same staff throughout an engagement, providing maximum efficiency and keeping the learning curve low. With a solid, steady engagement team, each year brings the additional benefits of trust and familiarity. We are also flexible in exploring alternative strategies to non-mandatory rotation policies.

In any business, however, turnover is inevitable. If and when it happens, we will provide summaries of suggested replacements and will discuss re-assignments prior to finalizing. We have a number of qualified staff members to provide the City with quality service over the term of the engagement.

Right to approve or reject replacements
Engagement principals, managers, other supervisory staff, and professionals may be changed if those personnel leave the firm, are promoted, or are assigned to another office. These personnel may also be changed for other reasons with the express prior written permission of the City. In all instances, the City would retain the right to approve or reject replacements.

Audit personnel changed at the discretion of the proposer CLA may change other audit personnel at our discretion, provided that replacements have substantially the same or better qualifications or experience.

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E. Specific audit approach
Please find the audit approach and respective work plan, including an explanation of the audit methodology to be followed, to perform the services required in Section E, Audit scope and provisions.

F. Identification of anticipated potential audit problems In situations where authoritative guidance on a particular transaction or accounting issue is unclear or subject to interpretation, our approach is to proactively meet with management to discuss the issue and reach a conclusion that is hopefully agreed upon by both parties. We do not have specific firm policies that dictate our conclusions to be reached on all complex accounting issues. Rather, each issue must be evaluated independently by our engagement team. As discussed above, we will not only meet internally, but also facilitate discussion with the City’s management team in order to obtain a mutual understanding of the particular accounting issue, determine the applicable authoritative guidance that most closely relates to the issue, and strive to reach an approach agreed upon by both parties. If there remains any ambiguity or disagreement, we can explore other resources that could possibly assist, such as subject matter professionals within the Government Accounting Standards Board staff or the Government Finance Officers Association (GFOA) or perhaps other municipalities who may have dealt with similar issues.

Special assistance from the City
We request that the City provide access to all records required for the audits and other requirements of the contract. In addition, we request that you assign a “project coordinator” through whom we will communicate and coordinate activities. We do not foresee needing the City’s staff other than during normal business hours.

To assist in this process, we will provide a detailed Prepared by Client list early in the engagement. We will ask that your accounting staff provide us with standard schedules, as well as additional requested supporting items.

We anticipate that your accounting personnel will need to locate and submit to us certain invoices, vouchers, cancelled checks, and other documents and records. We are extremely flexible as to the format in which we receive this information and to the extent possible will use the latest technology to help minimize the level of effort of your personnel.

We will depend on your staff to provide us with as much information as possible, in an effort to limit everyone’s time on the engagement and, ultimately, to save your organization money.

G. Total all-inclusive maximum price
Please find the cost data in Section F, Cost Data.

H. Ownership of city-related documents
CLA affirms that all property rights, including publication rights of all reports produced by proposer in connection with services performed under this agreement shall be vested in the City. The proposer selected shall not publish or release any of the results of its examinations without the express written permission of the City Finance Director or designee.

I. Acceptance of proposal contents
CLA affirms that after an audit firm is selected by the City, the contents of the submitted proposal shall become a contractual obligation. The successful proposer will be required to execute a standard consultant agreement with the City as exampled in the RFP. See CLA’s exceptions to the sample agreement in Appendix C. Failure of the audit firm to agree to include the proposal as part of the contractual agreement may result in cancellation of the award. The City reserves the right to reject those parts that do not meet with the approval of the City.

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J. Acceptance or rejection and negotiation of proposals CLA affirms that the City reserves the right to reject any or all proposals, to waive non-material irregularities or information in the request for proposal, and to accept or reject any item or combination of items. By requesting proposals, the City is in no way obligated to award a contract or to pay expenses of the proposing firms in connection with the preparation or submission of a proposal. Furthermore, the City reserves the right to reject any and all proposals prior to the execution of the contract(s), with no penalty to the City. In addition, if the City elects to reject all of the proposals, it reserves the right to select one at random to negotiate a contract for services.

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Brianne Wiese, CPA
CLA (CliftonLarsonAllen LLP)
Principal 310-592-3940
Pasadena, California [email protected]
Profile
Brianne is a highly experienced auditor with over 20 years of experience primarily serving state and local governments and large not for profit entities. Throughout her career, she has developed a deep understanding of the unique challenges and opportunities facing organizations like yours. In addition to her technical experience, Brianne is known for her strong communication skills and ability to build lasting relationships with clients and colleagues. She is a collaborative team player who is always willing to go the extra mile.

With a track record of delivering high-quality audit services, Brianne has earned a reputation as a trusted advisor to clients across a range of industries. She is committed to staying up to date on the latest trends and best practices in the field, and she brings this knowledge to every engagement. Brianne is passionate about helping your organization achieve its goals and fulfill your missions through effective financial management and accountability.

Technical experience
• State and local government
• Nonprofit entities
Education and professional involvement
• Bachelor of science in accounting from Loyola Marymount University, Los Angeles, California • American Institute of Certified Public Accountants
• Certified Public Accountant in California
• California Society of Certified Public Accountants
Civic organizations
• Legal Aid Foundation of Los Angeles, Board Member

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Continuing professional education
Program name Completion
date Sponsor Total
Single Audit: Compliance Requirements
L&G 1/23/2025 CliftonLarsonAllen LLP 1.0
Quality Update - Q1 2025 2/3/2025 CliftonLarsonAllen LLP 1.0 AIS Data Ingestion Training 1/15/2025 CliftonLarsonAllen LLP 1.0 GAAP Update 2024 - Private 12/26/2024 CliftonLarsonAllen LLP 1.0 GASB Update 2024 - Part 2 12/26/2024 CliftonLarsonAllen LLP 1.0 GASB Update 2024 - Part 1 12/26/2024 CliftonLarsonAllen LLP 1.0 GAAP Update 2024 - Regulated 12/26/2024 CliftonLarsonAllen LLP 1.0 Assurance Methodology Update 2024 -
Regulated, SLG 12/24/2024 CliftonLarsonAllen LLP 1.0
Assurance Methodology Update 2024 -
Regulated, not SLG 12/24/2024 CliftonLarsonAllen LLP 1.0 Professional Skepticism and Fraud 12/23/2024 CliftonLarsonAllen LLP 1.0 AIS and Audit Methodology Refresher 12/23/2024 CliftonLarsonAllen LLP 1.0 Quality Update - Q2 2024 12/23/2024 CliftonLarsonAllen LLP 1.0 Assurance Methodology Update 2024 -
Private 12/23/2024 CliftonLarsonAllen LLP 1.0
Quality Update - Q3 2024 12/23/2024 CliftonLarsonAllen LLP 1.0 Quality Update - Q1 2024 12/23/2024 CliftonLarsonAllen LLP 1.0 Materiality 12/23/2024 CliftonLarsonAllen LLP 1.0
Quality Update - Q4 2024 12/23/2024 CliftonLarsonAllen LLP 1.0 CLA The Rainmaker Academy 2024:

Motivate (Session 5) 10/1/2024 The Rainmaker Companies 3.0 CLA The Rainmaker Academy 2024: Align
(Session 4) 8/26/2024 The Rainmaker Companies 3.0

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Program name Completion
date Sponsor Total
2024 State and Local Government
Assurance Overview - Sacramento Day 3 6/12/2024 CliftonLarsonAllen LLP 13.0 2024 State and Local Government
Assurance Overview - Sacramento Day 2 6/11/2024 CliftonLarsonAllen LLP 3.0 2024 State and Local Government
Assurance Overview - Sacramento Day 2 6/11/2024 CliftonLarsonAllen LLP 14.0 2024 State and Local Government
Assurance Overview - Sacramento Day 1 6/10/2024 CliftonLarsonAllen LLP 6.0 2024 State and Local Government
Assurance Overview - Sacramento Day 1 6/10/2024 CliftonLarsonAllen LLP 9.0 Engaging Our Clients and Markets:

MarTech 5/8/2024 CliftonLarsonAllen LLP 7.0
State Association of County Auditors 4/25/2024

CALIFORNIA STATE

ASSOCIATION OF COUNTY

AUDITORS

13.5 CLA The Rainmaker Academy 2024:

Target (Session 1) 4/22/2024 The Rainmaker Companies 3.0 Think Security: New Family Members 1/10/2024 CliftonLarsonAllen LLP 1.0 A Story of Integrity: Our Code of Conduct
(FIRM-23-WB-450) 11/3/2023 KPMG LLP 1.5
Mastering Audit Insights: Key Focus
Areas for Audits (AUDIT-23-KL-350} 10/26/2023 KPMG LLP 1.5 KPMG Clara workflow Journal Entry
Analysis (AUDIT-20--WB-506) 10/20/2023 KPMG LLP 1.0
Privacy and Confidentiality at KPMG
(FlRM-23-WB-604) 10/12/2023 KPMG LLP 0.0
Data Ethics: Managing Your Private
Customer Data 10/3/2023 Linkedin Leaming 2.0
Protecting Information at KPMG 2023
(FIRM-23-WB-960) 9/13/2023 KPMG LLP 0.0

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Program name Completion
date Sponsor Total
2023 Engagement Independence for the
Management Group -Audit (FIRM-23-
WB-403}
8/31/2023 KPMG LLP 1.0
Al Ethics -An Introduction (FIRM-22-WB883) 8/30/2023 Intuition Publishing, Inc. 0.0 Al Ethics - Key Principles {FIRM-22-WB884) 8/30/2023 Intuition Publishing, Inc. 0.0 Psychological safety: A conversation with
Adam Grant and Sandy Torchia 8/17/2023 KPMG LLP 1.0
Process Understanding - Walkthrough
Policy and Required Work Papers -
Experienced team members
7/29/2023 KPMG LLP 1.0
Persona! Independence for Members of
Management Group (FIRM-23-WB-409} 7/10/2023 KPMG LLP 1.0 GASS 2023 Update (AUD!T-23-KS-305) 6/28/2023 KPMG LLP 2.0 Fraud 101 - Misappropriations - CPM!SA
(FIRM-23-WB- CP925) 6/19/2023 CheckpointLeaming 4.0
Handling Client Export Controlled
Information 2023 (FIRM-22-KS-500} 6/15/2023 KPMG LLP 1.0 Building Psychologically Safe Teams
{FIRM-22-WB-406) 5/24/2023 KPMG LLP 1.5
Engaging MarketEDGE Behaviors for
Audit professionals (FIRM-22-NL-415) 5/4/2023 KPMG LLP 4.0 Adding Value through Diversity (FIRM-LIWB-2860033C) 5/2/2023 Linkedin Leaming 1.5 Public Sector Hot Topics (AUDIT-23-IL345) 4/28/2023 KPMG LLP 3.5 SOM - 2023 Audit Hot Topics (AUDIT-23-
IL-334) 4/28/2023 KPMG LLP 1.0
Delegation and Leverage Model for
Managers and Partners 4/28/2023 KPMG LLP 1.0

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Program name Completion
date Sponsor Total
SOM - Introduction, Inherent risk
assessment, and Risk assessment
procedures and Wrap up (AUDIT-23-JL332)
4/27/2023 KPMG LLP 3.5
Delegation and Leverage Model for Audit
MDs, Managers and Seniors and TA
Senior through MDs
4/27/2023 KPMG LLP 1.0
Building the Business through
Relationships (AUDIT-23-IL-337) 4/27/2023 KPMG LLP 1.5
Estimates Pathway (AUDIT-22-WB-350-
EX) 1/23/2023 KPMG LLP 1.0
Creating and Managing Audit
Opportunities in KPMG Engage (AUDIT22-WB-321)1/7/2023 KPMG LLP 0.0 Front Office Transformation Overview
{FIRM-22-WB-521) 12/20/2022 KPMG LLP 0.0
We do what is right: Integrity at KPMG
FY23 11/24/2022 KPMG LLP 1.5
Protecting Information at KPMG (FIRM22-WB-960) 11/1/2022 KPMG LLP 1.0 2022 Engagement Independence - Audit
(FIRM-22-WB-403) 10/12/2022 KPMG LLP 1.0
Speaking and Listening Up - Building Your
Ethical Muscle Memory (AUDIT-22-WB500)9/2/2022 KPMG LLP 1.0 Personal Independence for Members of
Management Group {FlRM-22-WB-409) 7/29/2022 KPMG LLP 1.0 Becoming an Inclusive Leader {FIRM-22-
WB-514) 7/28/2022 KPMG LLP 0.0
Introduction to Responsible Al Algorithm
Design {FIRM-LI5/16/2022 Linkedin Leaming 1.0

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Program name Completion
date Sponsor Total
Tech Ethics: Avoiding Unintended
Consequences {FlRM- LI-WB-2823140C) 5/16/2022 Linkedin Leaming 1.5 False Assurance Instructor {AUDIT-22-IL321-INS) 4/27/2022 KPMG LLP 7.0 Tech enablement practice: Controls
Instructor 4/26/2022 KPMG LLP 3.0
Tech Enablement Practice: Panel (AUDIT22-IL-305} 4/26/2022 KPMG LLP 1.0 Tech enablement practice: Substantive
Instructor (AUDIT-22-IL-302-INS) 4/26/2022 KPMG LLP 10.5 Engagement team tech enablement plan
Instructor 4/26/2022 KPMG LLP 3.0
Tech enablement practice: Completion
and interim Instructor (AUDIT-22-lL-304-
INS)
4/25/2022 KPMG LLP 3.0
Tech enablement practice: Risk
Assessment (AUDIT-22-IL-301-lNS) 4/25/2022 KPMG LLP 11.0 Engagement Management Instructor
(AUDIT-22-IL-313-INS) 4/25/2022 KPMG LLP 2.5
Engagement management Llfecycle for
Partners through 2nd Year Seniors
{AUDIT-22-KS-320)
4/15/2022 KPMG LLP 1.5
Data Extraction (AUDIT-22-WB-462-EX) 4/13/2022 KPMG LLP 1.5 SLG and the KPMG Clara workflow
(AUDIT-22-KL-309-VC) 4/12/2022 KPMG LLP 1.5
Methodology- Key Considerations and
Resources when using Tech-enabled
routines (AUDIT-22-WB-305-EX)
4/11/2022 KPMG LLP 2.0
HERON/SLG Partner/Manager Audit
Meeting (AUDIT-22-LL-114) 3/11/2022 KPMG LLP 12.5

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Tiffany Fung, CPA
CLA (CliftonLarsonAllen LLP)
Signing Director 714-795-5407
Irvine, California [email protected]
Profile
Tiffany is a signing director at CLA’s Irvine office, formerly White Nelson Diehl Evans (WNDE). She has more than 13 years of experience and focuses on overseeing all phases of local governmental audits including cities, successor agencies/redevelopment agencies, single audit of federal grants, special districts, and agreed-upon procedures engagements. As a signing director, Tiffany is responsible for planning and executing audits, ensuring compliance with regulatory requirements, preparation of financial statements, and supervision and training of staff accountants.

Technical experience
• Local government audits, including cities and special districts Education and professional involvement
• Bachelor of art in economics with a minor in accounting from University of California Irvine • Certified Public Accountant for the state of California • American Institute of Certified Public Accountants (AICPA) • California Society of Certified Public Accountants (CalCPA) • California Society of Municipal Finance Officers (CSMFO) Local government experience
Cities
• El Segundo • Norwalk • Laguna Niguel
• Santa Fe Springs • La Habra • Glendale
• Westminster • Santa Ana • Vernon
• Lake Forest • Laguna Woods • San Gabriel
Special districts
• Coachella Valley Water District • South Coast Water District • Inland Empire Utilities Agency • Moulton Niguel Water District • Laguna Beach County Water District • Western Municipal Water District • Orange County Water District • Western Riverside County Regional Wastewater Authority

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Continuing professional education
Program name Completion
date Sponsor Total
Materiality 12/31/2024 CliftonLarsonAllen LLP 1.0
Quality Update - Q4 2024 11/21/2024 CliftonLarsonAllen LLP 1.0 AIS Data Ingestion Training 11/20/2024 CliftonLarsonAllen LLP 1.2 Quality Update - Q3 2024 10/30/2024 CliftonLarsonAllen LLP 1.0 GASB Update 2024 - Part 2 10/30/2024 CliftonLarsonAllen LLP 1.0 Professional Skepticism and Fraud 10/21/2024 CliftonLarsonAllen LLP 1.0 Single Audit Update - July 2024 7/11/2024 CliftonLarsonAllen LLP 1.0 Incorporating SAS 145 Requirements into
our Financial Audit Support Work
6/3/2024 CliftonLarsonAllen LLP 1.0
Quality Update - Q2 2024 5/28/2024 CliftonLarsonAllen LLP 1.0 Assurance Methodology Update 2024 -
Regulated, SLG
5/23/2024 CliftonLarsonAllen LLP 1.0
Orange County Chapter Meeting 5/22/2024 California Society of Municipal Finance Officers

1.0 GAAP Update 2024 - Regulated 5/20/2024 CliftonLarsonAllen LLP 1.0 Engaging Our Clients and Markets:

MarTech
5/10/2024 CliftonLarsonAllen LLP 13.5
Single Audit: Procurement, Suspension,
& Debarment
5/2/2024 CliftonLarsonAllen LLP 1.0
GASB Update 2024 - Part 1 4/19/2024 CliftonLarsonAllen LLP 1.0 AIS KPIs and Seamless Opportunities in
Industry - State and Local Government
2/8/2024 CliftonLarsonAllen LLP 1.0
Single Audit Update - February 2024 2/8/2024 CliftonLarsonAllen LLP 1.0 CSMFO Annual Conference 2024 2/2/2024 California Society of Municipal Finance Officers

7.0

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Program name Completion
date Sponsor Total
Quality Update - Q1 2024 1/25/2024 CliftonLarsonAllen LLP 1.0 AIS and Audit Methodology Refresher 1/18/2024 CliftonLarsonAllen LLP 1.0 AIS Risk Assessment in Industry - State
and Local Government Part 2
1/16/2024 CliftonLarsonAllen LLP 1.0
AIS Risk Assessment in Industry - State
and Local Government Part 1
1/15/2024 CliftonLarsonAllen LLP 1.0
AIS Data Ingestion 1/8/2024 CliftonLarsonAllen LLP 1.0
Navigating Performance Conversations 1/5/2024 CliftonLarsonAllen LLP 1.0 Internal Controls 1/3/2024 CliftonLarsonAllen LLP 1.0
Are you Ringing the Fraud Triangle 1/2/2024 Checkpoint Learning 0.2 Advancing in Your Inspired Career
Conference 2023
11/30/2023 CliftonLarsonAllen LLP 12.4
Centralized Billing Process - Part 2 11/16/2023 CliftonLarsonAllen LLP 1.0 Centralized Billing Process - Part 1 11/14/2023 CliftonLarsonAllen LLP 1.0 Assurance Perspectives - Q4 2023 11/7/2023 CliftonLarsonAllen LLP 1.0 Quality Update - Q4 2023 11/1/2023 CliftonLarsonAllen LLP 1.0 AIS and Audit Methodology - Day 1 9/25/2023 CliftonLarsonAllen LLP 8.4 Single Audit Update - August 2023 8/14/2023 CliftonLarsonAllen LLP 1.0 Connect, Inspire, and Grow 2023 7/13/2023 CliftonLarsonAllen LLP 12.2 State and Local Gov (SLG) Industry Series
- June 2023
6/15/2023 CliftonLarsonAllen LLP 1.0
IT in an Audit, SAS 145 6/6/2023 CliftonLarsonAllen LLP 1.0 IT for Auditors 6/6/2023 CliftonLarsonAllen LLP 1.0
Adopting the Standards SAS 143-145 6/5/2023 CliftonLarsonAllen LLP 1.0

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Program name Completion
date Sponsor Total
GFOA 2023 Annual Conference 5/24/2023 GFOA OF THE UNITED

STATES AND CANADA -
NASBA #103133

12.0 State and Local Gov (SLG) Industry Series
- May 2023 #2
5/18/2023 CliftonLarsonAllen LLP 1.0
Coaching for Inspired Careers - May 2023 5/10/2023 CliftonLarsonAllen LLP 1.0 State and Local Gov (SLG) Industry Series
- May 2023 #1
5/4/2023 CliftonLarsonAllen LLP 1.0
Quality Update - Q2 2023 5/3/2023 CliftonLarsonAllen LLP 1.0 Assurance Perspectives - Q2 2023 5/2/2023 CliftonLarsonAllen LLP 1.0 Using RIA Checkpoint Effectively 5/1/2023 CliftonLarsonAllen LLP 1.0 GASB for State and Local Government
2023 - Part 1
4/27/2023 CliftonLarsonAllen LLP 1.2
Single Audit Update - January 2023 1/31/2023 CliftonLarsonAllen LLP 1.0 Beyond the Basics: Independence and
Ethics 2022 – Thriving in a Seamless
World
12/12/2022 CliftonLarsonAllen LLP 2.2
Assurance Perspectives - Q4 2022 12/8/2022 CliftonLarsonAllen LLP 2.2 Quality Update - Q4 2022 12/8/2022 CliftonLarsonAllen LLP 1.0 Coaching for Inspired Careers -
November 2022
11/16/2022 CliftonLarsonAllen LLP 1.0
Risk Management Update 2022 11/9/2022 CliftonLarsonAllen LLP 5.8 Coaching in the Promise Season 2022 9/20/2022 CliftonLarsonAllen LLP 1.0 Audit: Be in the Know 2022 - Part 4, State
and Local Government
8/31/2022 CliftonLarsonAllen LLP 1.2
GASB for State and Local Government #2 8/25/2022 CliftonLarsonAllen LLP 1.2 Audit: Be in the Know 2022 - Part 3, State
and Local Government
8/22/2022 CliftonLarsonAllen LLP 1.0

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©2025 CliftonLarsonAllen LLP | 48
Program name Completion
date Sponsor Total
State and Local Gov (SLG) Learning Series
- Part 5
8/18/2022 CliftonLarsonAllen LLP 1.2
Assurance Perspectives - Q3 2022 8/11/2022 CliftonLarsonAllen LLP 2.4 Audit: Be in the Know 2022 - Part 2, All
Industries
7/26/2022 CliftonLarsonAllen LLP 1.2
Audit: Be in the Know 2022 - Part 1, All
Industries
7/25/2022 CliftonLarsonAllen LLP 1.0
State and Local Gov (SLG) Learning Series
- Part 4
7/14/2022 CliftonLarsonAllen LLP 2.2
Single Audit Update - Q3 2022 7/7/2022 CliftonLarsonAllen LLP 2.4 State and Local Gov (SLG) learning series
- Part 3, GASB 87 - Implementing the
Lease Standard
6/29/2022 CliftonLarsonAllen LLP 2.5
Assurance Perspectives - Q2 2022 6/13/2022 CliftonLarsonAllen LLP 2.4 Quality Update - Q2 2022 6/13/2022 CliftonLarsonAllen LLP 1.0 Coaching in the Summer at CLA 2022 6/9/2022 CliftonLarsonAllen LLP 1.0 State and Local Gov (SLG) learning series
- Part 2: Project Management for
Effective Cross-Utilization: Leveraging
Our Tools
5/20/2022 CliftonLarsonAllen LLP 2.0
Coaching for Inspired Careers - May 2022 5/12/2022 CliftonLarsonAllen LLP 1.0 Wellness Wednesday 2022: May #1 -
Benefits & Your Emotional Health
5/11/2022 CliftonLarsonAllen LLP 1.0
GASB for State and Local Government #1 4/5/2022 CliftonLarsonAllen LLP 2.2 State and Local Gov (SLG) learning series
- Part 1
4/5/2022 CliftonLarsonAllen LLP 2.2
The CSMFO Annual Conference 2022 2/24/2022 California Society of Municipal Finance Officers

5.5

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©2025 CliftonLarsonAllen LLP | 49
Program name Completion
date Sponsor Total
Wellness Wednesday 2022: February #2 -
Benefits & Your Emotional Health
2/16/2022 CliftonLarsonAllen LLP 1.0
Assurance Perspectives - Q1 2022 1/31/2022 CliftonLarsonAllen LLP 2.0 CLA Update on Coronavirus State and
Local Fiscal Recovery Funds (CSLFRF)
Funded by ARPA
1/27/2022 CliftonLarsonAllen LLP 1.0
Building a Business Case for Principal &
Signing Director
1/17/2022 CliftonLarsonAllen LLP 1.0
SSAE No. 19 Agreed-Upon Procedures
Engagements 1/16/2022 CliftonLarsonAllen LLP 1.0
Audit Report Changes: SAS 134, 135, 137,
139 and 140 1/16/2022 CliftonLarsonAllen LLP 1.0
Audit Risk Assessment 1/15/2022 CliftonLarsonAllen LLP 3.0 Wellness Wednesday 2022: January #1 -
Benefits & Your Emotional Health 1/5/2022 CliftonLarsonAllen LLP 1.0

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©2025 CliftonLarsonAllen LLP | 50
Richard Gonzalez, CPA
CLA (CliftonLarsonAllen LLP)
Principal 916-677-5760
Sacramento, California [email protected]
Profile
Rich is a principal and CPA. He has more than 25 years of regulated industry auditing experience, which includes county, city, special district, and state agency audits. His experience also includes the successful training of client staff in the preparation of their organization’s ACFR. He participates as a ACFR reviewer within the GFOA Special Review Committee.

Technical experience
• State and local government
Counties
Cities
State departments
Water, fire, flood, and sanitation districts
Air pollution districts, housing agencies, and LAFCO agencies • Federal and state grant compliance audits
• Single audits performed under the Uniform Guidance
Education and professional involvement
• Bachelor of science in accounting from Humboldt State University, Arcata, California • American Institute of Certified Public Accountants (AICPA) • California Society of Certified Public Accountants (CalCPA) • Government Finance Officers Association (GFOA)
• GFOA Special Review Committee

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Counties
• Alpine
• Amador
• Butte*
• Calaveras*
• Colusa
• El Dorado
• Glenn
• Humboldt
• Inyo
• Lake*
• Lassen
• Madera*
• Marin*
• Mendocino*
• Merced*
• Modoc
• Mono
• Monterey*
• Napa*
• Nevada*
• Placer*
• San Benito
• San Bernardino*
• San Joaquin
• San Luis Obispo
• Santa Cruz*
• Shasta*
• Sierra
• Stanislaus*
• Sutter
• Tehama
• Trinity*
• Yolo
• Yuba
Cities
• Auburn • Merced
• Benicia • Portola
• Chico • Redding
• Hercules • Seaside
State agencies
• State Water Resources Development System*
• IBank
* Annual Comprehensive Financial Report Award
Continuing professional education
Program name Completion
date Sponsor Total
AIS and Audit Methodology Refresher 12/21/2024 CliftonLarsonAllen LLP 1.0 Materiality 12/20/2024 CliftonLarsonAllen LLP 1.0
Audit Documentation 11/29/2024 CliftonLarsonAllen LLP 1.0 GASB Update 2024 - Part 2 8/15/2024 CliftonLarsonAllen LLP 1.0 Engaging Our Clients and Markets:

MarTech
8/1/2024 CliftonLarsonAllen LLP 13.5
2024 State and Local Government
Assurance Overview - Sacramento Day 3
6/12/2024 CliftonLarsonAllen LLP 4.5

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©2025 CliftonLarsonAllen LLP | 52
Program name Completion
date Sponsor Total
2024 State and Local Government
Assurance Overview - Sacramento Day 2
6/11/2024 CliftonLarsonAllen LLP 4.0
2024 State and Local Government
Assurance Overview - Sacramento Day 2
6/11/2024 CliftonLarsonAllen LLP 14.0
2024 State and Local Government
Assurance Overview - Sacramento Day 1
6/10/2024 CliftonLarsonAllen LLP 9.0
Quality Update - Q2 2024 5/28/2024 CliftonLarsonAllen LLP 1.0 Assurance Methodology Update 2024 -
Regulated, SLG
5/16/2024 CliftonLarsonAllen LLP 1.0
Single Audit: Procurement, Suspension,
& Debarment
5/2/2024 CliftonLarsonAllen LLP 1.0
California State Association of County
Auditors
4/25/2024 CALIFORNIA STATE

ASSOCIATION OF COUNTY

AUDITORS

18.0 ECM* MarTech: Responsive Overview
and Training
4/19/2024 CliftonLarsonAllen LLP 1.0
Single Audit Update - February 2024 2/8/2024 CliftonLarsonAllen LLP 1.0 AIS Risk Assessment in Industry - State
and Local Government Part 2
1/16/2024 CliftonLarsonAllen LLP 1.0
AIS Risk Assessment in Industry - State
and Local Government Part 1
1/15/2024 CliftonLarsonAllen LLP 1.0
Engaging Our Clients and Markets:

Prodigy - Part 6
12/6/2023 The Rainmaker Companies 2.0
78th Annual State Controller's
Conference with County Auditors
10/25/2023 CALIFORNIA STATE

ASSOCIATION OF COUNTY

AUDITORS

6.5 AIS and Audit Methodology - Day 1 10/9/2023 CliftonLarsonAllen LLP 8.0 Engaging Our Clients and Markets:

Prodigy - Part 5
10/4/2023 The Rainmaker Companies 2.0

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Prodigy - Part 4
9/6/2023 The Rainmaker Companies 2.0
Adopting the Standards SAS 143-145 8/22/2023 CliftonLarsonAllen LLP 1.0 Single Audit Update - August 2023 8/14/2023 CliftonLarsonAllen LLP 1.0 Engaging Our Clients and Markets:

Prodigy - Part 3
7/18/2023 The Rainmaker Companies 2.0
Connect, Inspire, and Grow 2023 7/13/2023 CliftonLarsonAllen LLP 12.0 Quality Management Update 2023 6/20/2023 CliftonLarsonAllen LLP 6.0 Engaging Our Clients and Markets:

Prodigy - Part 2
6/8/2023 The Rainmaker Companies 1.0
Effective Compensation Conversations
2023
6/7/2023 CliftonLarsonAllen LLP 1.0
Engaging Our Clients and Markets:

Prodigy - Part 1
5/10/2023 The Rainmaker Companies 2.0
State and Local Gov (SLG) Industry Series
- May 2023 #1
5/4/2023 CliftonLarsonAllen LLP 1.0
Quality Update - Q2 2023 5/3/2023 CliftonLarsonAllen LLP 1.0 Annual GASB Update 5/3/2023 Becker Professional
Education

2.0 Creating a Culture of Integrity 5/1/2023 Becker Professional Education

2.0 Compensation & Advancement Process -
Leadership Kick Off & Workday
Walkthrough 2023
4/27/2023 CliftonLarsonAllen LLP 1.0
State Association of County Auditors
2023 Spring Conference
4/20/2023 CALIFORNIA STATE

ASSOCIATION OF COUNTY

AUDITORS

8.5 Single Audit Update - April 2023 4/17/2023 CliftonLarsonAllen LLP 1.0 Single Audit Update - January 2023 1/31/2023 CliftonLarsonAllen LLP 1.0

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Program name Completion
date Sponsor Total
Assurance Perspectives - Q4 2022 12/8/2022 CliftonLarsonAllen LLP 2.0 77th Annual State Controller's
Conference with County Auditors
10/27/2022 STATE ASSOCIATION OF

COUNTY AUDITORS

6.0 Caring Conversations Part 6: Celebrations 9/26/2022 CliftonLarsonAllen LLP 1.0 Caring Conversations Part 5: Talking
Through Tension
9/12/2022 CliftonLarsonAllen LLP 1.0
Audit: Be in the Know 2022 - Part 4, State
and Local Government
8/23/2022 CliftonLarsonAllen LLP 1.0
Audit: Be in the Know 2022 - Part 3, State
and Local Government
8/22/2022 CliftonLarsonAllen LLP 1.0
Caring Conversations Part 4: Talking
About Change
8/22/2022 CliftonLarsonAllen LLP 1.0
Assurance Perspectives - Q3 2022 8/11/2022 CliftonLarsonAllen LLP 2.0 Caring Conversations Part 3: Thanks for
the Feedback
8/8/2022 CliftonLarsonAllen LLP 1.0
State and Local Gov (SLG) Learning Series
- Part 4
7/14/2022 CliftonLarsonAllen LLP 2.0
Single Audit Update - Q3 2022 7/7/2022 CliftonLarsonAllen LLP 2.0 State and Local Gov (SLG) learning series
- Part 3, GASB 87 - Implementing the
Lease Standard
6/29/2022 CliftonLarsonAllen LLP 2.5
Audit: Be in the Know 2022 - Part 2, All
Industries
6/14/2022 CliftonLarsonAllen LLP 1.0
Audit: Be in the Know 2022 - Part 1, All
Industries
6/13/2022 CliftonLarsonAllen LLP 1.0
Effective Compensation Conversations
2022
6/6/2022 CliftonLarsonAllen LLP 1.0
Assurance Perspectives - Q2 2022 5/26/2022 CliftonLarsonAllen LLP 2.0

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Program name Completion
date Sponsor Total
State and Local Gov (SLG) learning series
- Part 2: Project Management for
Effective Cross-Utilization: Leveraging
Our Tools
5/20/2022 CliftonLarsonAllen LLP 2.0
Compensation and Advancement
Process - Leadership Kick Off and
Workday Walkthrough 2022
4/28/2022 CliftonLarsonAllen LLP 1.5
State and Local Gov (SLG) learning series
- Part 1
4/5/2022 CliftonLarsonAllen LLP 2.0
Audit Risk Assessment 1/31/2022 CliftonLarsonAllen LLP 3.0 Audit Report Changes: SAS 134, 135, 137,
139 and 140
1/29/2022 CliftonLarsonAllen LLP 1.0
SSAE No. 19 Agreed-Upon Procedures
Engagements
1/28/2022 CliftonLarsonAllen LLP 1.0
CLA Update on Coronavirus State and
Local Fiscal Recovery Funds (CSLFRF)
Funded by ARPA
1/27/2022 CliftonLarsonAllen LLP 1.0
Assurance Perspectives - Q1 2022 1/13/2022 CliftonLarsonAllen LLP 1.5 CLA Demystifying Revenue Loss and
ARPA Funds
1/11/2022 CliftonLarsonAllen LLP 1.0
Single Audit Update - Q1 2022 1/11/2022 CliftonLarsonAllen LLP 2.0 Assurance Learning Expectations for
Associates and Seniors
1/11/2022 CliftonLarsonAllen LLP 1.0
Wellness Wednesday 2022: January #1 -
Benefits & Your Emotional Health
1/5/2022 CliftonLarsonAllen LLP 1.0

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©2025 CliftonLarsonAllen LLP | 56
Rebecca Hoang Tai, CPA
CLA (CliftonLarsonAllen LLP)
Director
Irvine, California
714-795-5442
[email protected]
Profile
Rebecca is a director at our CLA Irvine office with more than 12 years of experience and has been an integral part of the team. She specializes in state and local governmental agencies. Her experience lies in evaluating compliance with governmental regulations, ensuring financial integrity and enhancing operational efficiency within governmental agencies.

Technical experience
• Local government audits, including cities and special districts • Audits of federal award expenditures
Education and professional involvement
• Bachelor of arts in business economics from the University of California, Irvine, Irvine, California • Certified Public Accountant in the state of California • American Institute of Certified Public Accountants (AICPA) • California Society of Certified Public Accountants (CalCPA) Local government experience
• City of Escondido
• City of Rancho Palos Verdes
• City of Colton
• City of Pico Rivera
• City of Santa Ana
• City of Lancaster
• Laguna Beach County Water District
• Midway Sanitary District
Continuing professional education
Program name Completion
date Sponsor Total
Financial Reporting Challenges Q4 2024 12/2/2024 Becker Professional Education 2.0
GAAS Update 2024 11/27/2024 Becker Professional
Education 2.0

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©2025 CliftonLarsonAllen LLP | 57
GAAP Gang Q4 2024 11/26/2024 Becker Professional
Education 2.0
Accounting Update 2025 11/8/2024 Becker Professional
Education 4.0
California Regulatory Review RRS-026-
0418 11/8/2024 Becker Professional Education 2.0
Auditing Update 2025 11/8/2024 Becker Professional
Education 4.0
Accounting and Auditing Update Q4
2024 11/5/2024 Becker Professional Education 2.0
Annual Update for Employee Benefit
Plans 11/1/2024 Becker Professional Education 3.0
Yellow Book Financial Audits and Attest
Engagements 10/29/2024 Becker Professional Education 3.0 Examining the New Lease Accounting
Standard 10/29/2024 Becker Professional Education 2.0
Ethical and Independence
Considerations in Yellow Book
Engagements
10/28/2024 Becker Professional
Education 2.0
What is Changing in Risk Assessment 10/24/2024 Becker Professional Education 2.0
Assurance Methodology Update 2024 -
Private 10/10/2024 CliftonLarsonAllen LLP 1.0
Ethics, Integrity, and the AICPA Code of
Professional Conduct (Expanded
Version)
10/9/2024 Becker Professional
Education 4.0
GAAP Update 2024 - Private 10/8/2024 CliftonLarsonAllen LLP 1.0 Affordable Housing Update 2024 10/7/2024 CliftonLarsonAllen LLP 1.0 FASAB: Federal Accounting and
Reporting Annual Update 2024 10/2/2024 Becker Professional Education 2.0 Uniform Guidance Update 2024 10/1/2024 Becker Professional Education 1.0

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©2025 CliftonLarsonAllen LLP | 58
Yellow Book and Single Audit Update
2024 9/12/2024 Becker Professional Education 2.0
Fraud Update 2024 8/16/2024 Becker Professional
Education 2.0
Annual Professional Ethics Update 2024 8/12/2024 Becker Professional Education 2.0
Fraud and Abuse in Nonprofit and
Government Environments 8/6/2024 Becker Professional Education 2.0 Single Audit: Direct & Material
Compliance 8/6/2024 CliftonLarsonAllen LLP 1.0
Annual GASB Update 2024 7/31/2024 Becker Professional
Education 2.0
Single Audit Update - July 2024 7/11/2024 CliftonLarsonAllen LLP 1.0 Quality Update - Q2 2024 5/28/2024 CliftonLarsonAllen LLP 1.0 Assurance Methodology Update 2024 -
Regulated, SLG 5/16/2024 CliftonLarsonAllen LLP 1.0
Single Audit Update - February 2024 2/8/2024 CliftonLarsonAllen LLP 1.0 AIS and Audit Methodology Refresher 1/18/2024 CliftonLarsonAllen LLP 1.0 AIS Risk Assessment in Industry - State
and Local Government Part 2 1/16/2024 CliftonLarsonAllen LLP 1.0 AIS Risk Assessment in Industry - State
and Local Government Part 1 1/15/2024 CliftonLarsonAllen LLP 1.0 FASAB: Federal Accounting and
Reporting Annual Update 2023 12/29/2023 Becker Professional Education 2.0 GAAP Update 2023 12/29/2023 Becker Professional
Education 2.0
Mastering Presentation and Disclosures
by Not-for-Profit Entities for
Contributed Nonfinancial Assets
12/27/2023 Becker Professional
Education 1.0
AIS and Audit Methodology - Day 1 9/25/2023 CliftonLarsonAllen LLP 8.0

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McFarland City CouncilApril 16, 2025

McFarland City Council
April 16, 2025