Agenda packet — Needles City Council, August 12, 2025 (part 2 of 3)

CITY COUNCIL NPUA Regular Special
Meeting Date: August 12, 2025
Title: Authorize Brooks Consulting, LLC FY26 Electrical Engineering Fees not to exceed $15,000
Background: In 2020, the Needles Public Utility Authority (NPUA) issued a request for proposals for professional electrical engineering services. Brooks contract was extended in 2023 for an additional three years.

Staff utilizes Brooks Consulting's expertise on all project development, including new construction, solar development. Staff also utilized Brooks for non-development projects such as adjusting and setting reclosures at the substations, breaker adjustments, recommendations on modifying equipment, and load profiling for Western Area Power Administration.

Fiscal Impact: $15,000 to be funded by the electric operations and maintenance budget for FY26.

Environmental Impact: N/A
Recommended Action: Authorize Brooks Consulting, LLC FY26 Electrical Engineering Fees not to exceed $15,000
Submitted By: Rainie Torrance, Utility Manager
City Manager Approval: Date:

Other Department Approval (when required): Date:

Approved: Not Approved: Tabled: Other:
8/7/2025
8/8/2025
Agenda Item 5.
1 CITY OF NEEDLES

PROFESSIONAL SERVICES AGREEMENT

1. PARTIES AND DATE.

This Agreement is made and entered into this ____ day of _______, between the CITY OF NEEDLES, a California Charter City, (hereinafter referred to as the “City”) and Brooks Consulting LLC (hereinafter referred to as “Consultant”). City and Consultant are sometimes individually referred to as “Party” and collectively as “Parties.”

2. RECITALS.

2.1 Services.

The City solicited proposals to provide Professional Services for Electrical Engineering pursuant to that certain Request for Proposals, which is attached hereto as Exhibit “A.”

2.2 Proposal
Consultant has made a proposal (“Proposal”) to the City dated ___ _to provide such professional services, which Proposal is attached hereto as Exhibit “B.”

2.3 Consultant.

City desires to retain Consultant to perform and assume responsibility for the provision of such services required by the City on the terms and conditions set forth in this Agreement. Consultant represents and warrants to City that Consultant possesses the necessary skills, licenses, certifications, qualifications, personnel and equipment to provide such services.

3. TERMS.

3.1 Scope of Services and Term.

3.1.1 Professional Services. Consultant agrees to perform the services described herein and in “Exhibit B” (“Services”). All Services shall, as is consistent with the generally accepted professional standard of care, be performed in the manner and according to the timeframe set forth in the Proposal. Consultant designates _self or various persons as Consultant’s professional responsible for overseeing the Services provided by Consultant.

3.1.2 Term. This Agreement shall become effective when executed and shall remain in effect until terminated as provided herein. Notwithstanding anything to the contrary in this Agreement, this Agreement shall 13th October
September 14, 2020
Agenda Item 5.
2 automatically terminate after __3_ years unless extended in writing by the Parties with the approval of the City Council of the City.

3.1.3 Conflict. In the event that the terms of the Proposal shall conflict with the terms of this Agreement, or contain additional terms other than the Services to be rendered and the price for the Services, the terms of this Agreement shall govern and said additional or conflicting terms shall be of no force or effect.

3.2 Responsibilities of Consultant.

3.2.1 Control and Payment of Subordinates; Independent Contractor. The Services shall be performed by Consultant or by its employees under Consultant’s supervision. Consultant will determine the means, methods and details of performing the Services subject to the requirements of this Agreement. The City retains Consultant on an independent contractor basis and not as an employee. Consultant retains the right to perform similar or different services for other clients during the term of this Agreement. Any additional personnel performing the Services under this Agreement on behalf of Consultant shall also not be employees of the City and shall at all times be under Consultant’s exclusive direction and control. Consultant shall pay all wages, salaries, and other amounts due such personnel in connection with their performance of Services under this Agreement and as required by law. Consultant shall determine its own work hours and schedule; provide its own equipment; maintain its own offices; provide its own vehicles; insurance; cell phones and office phones; and Consultant shall be solely responsible for managing and supervising its personnel and employees. Consultant shall further be responsible for all reports and obligations, including, but not limited to:
social security taxes, income tax withholding, payroll taxes, unemployment insurance, disability insurance, and workers’ compensation insurance.

3.2.2 Standard of Care; Performance of Employees. Consultant shall perform all Services under this Agreement in a skillful and reasonably prudent manner, consistent with, and limited to, the standard of skill and care generally recognized as being employed by professionals performing similar services at the same time in the same discipline in the same locality in the State of California. The Consultant makes no other representations or warranties, whether expressed or implied, with respect to the services rendered hereunder. Consultant represents and maintains that it is skilled in the professional calling necessary to perform the Services. Consultant agrees that all employees and subcontractors shall have sufficient skill and experience to perform the Services assigned to them. Finally, Consultant represents that it, its employees and subcontractors have all licenses, permits, qualifications Agenda Item 5.
3 and approvals of whatever nature that are legally required to perform the Services, and that such licenses and approvals shall be maintained throughout the term of this Agreement. As provided for in the indemnification provisions of this Agreement, Consultant shall perform, at its own cost and expense and without reimbursement from the City, any services necessary to correct errors or omissions which are caused by the Consultant’s failure to comply with the applicable standard of care.

Any employee of the Consultant or its sub-consultants who is determined by the City to be uncooperative, incompetent, a threat to the adequate or timely completion of a Project, a threat to the safety of persons or property, or any employee who fails or refuses to perform Services in a manner acceptable to the City, shall be promptly removed from the Project by the Consultant and shall not be re-assigned to perform any Services to City.

3.2.3 Laws and Regulations. Consultant shall exercise usual and customary professional care in its efforts to keep itself informed of and in compliance with applicable local, state and federal laws, rules and regulations affecting the performance of Services, including applicable Cal/OSHA requirements, and shall give notices required by law. Consultant shall be liable for violations of such laws and regulations in connection with the Services, but only to the extent such violation constitutes a breach of the generally accepted professional standard of care Consultant shall indemnify and hold the City, its officials, directors, officers, and employees harmless, pursuant to the indemnification provisions of this Agreement, from liability to the extent caused by its negligent failure to comply with such applicable laws, rules or regulations.

3.2.4 Employment Eligibility. Consultant shall be solely responsible for obtaining Employment Eligibility Verification information from Consultant’s employees, in compliance with the Immigration Reform and Control Act of 1986, Pub. L. 99-603 (8 U.S.C. 1324a), and shall ensure that Consultant’s employees are eligible to work in the United States.

3.2.5 CalPers. In the event that Consultant employs, contracts with, or otherwise utilizes any CalPers retirees in completing any of the Services performed hereunder, such instances shall be disclosed in advance to the City and shall be subject to the City’s advance written approval.

3.2.6 Drug-free Workplace Certification. By signing this Agreement, the Consultant hereby certifies under penalty of perjury under the laws of the State of California that the Consultant will comply with the requirements of the Drug-Free Workplace Act of 1990 (Government Code, Section 8350 et seq.) and will provide a drug-free workplace.

Agenda Item 5.
4 3.2.7 Safety. Consultant shall execute and maintain its work so as to avoid injury or damage to any person or property. In carrying out its Services, the Consultant shall at all times be in compliance with applicable local, state and federal laws, rules and regulations, and shall exercise necessary precautions for the safety of its employees appropriate to the nature of the work and the conditions under which the work is to be performed.

Safety precautions as applicable shall include, but shall not be limited to:
(A) adequate life protection and life-saving equipment and procedures; (B) instructions in accident prevention for all employees and subcontractors, such as safe walkways, scaffolds, fall protection ladders, bridges, gang planks, confined space procedures, trenching and shoring, equipment and other safety devices, equipment and wearing apparel as are necessary or lawfully required to prevent accidents or injuries; and (C) adequate facilities for the proper inspection and maintenance of all safety measures. Nothing herein shall be construed as establishing any responsibility or obligation on the part of the Consultant for jobsite safety issues, programs, or precautions of anyone but its own employees and subconsultants for whom it is legally responsible.

4. Indemnification; Insurance.

4.1 Insurance. Consultant shall maintain prior to the beginning of and for the duration of this Agreement insurance coverage as specified in Exhibit “C” attached to and made a part of this Agreement.

4.2 Indemnity for Professional Liability. When the law establishes a professional to the fullest extent permitted by law, Consultant shall indemnify and hold harmless the City and its officials, and employees (“Indemnified Parties”) from and against losses, liabilities, damages, costs and expenses, including reasonable legal counsel’s fees and costs, but only to the extent caused by any negligent performance of Consultant, its officers, agents, employees or subconsultants (or any agency or individual that Consultant shall bear the legal liability thereof) in the performance of professional services under this Agreement. In no event shall the indemnification obligation extend beyond the date when the institution of legal or equitable proceedings for professional negligence would be barred by any applicable statute of repose or statute of limitations. The parties expressly agree that this indemnity provision does not include, and in no event shall the Consultant be required to assume, any obligation or duty to defend any claims, causes of action, demands, or lawsuits in connection with or arising out of this Project or the services rendered by the Consultant.

4.3 Indemnity Other than Professional Liability. Other than in the performance of professional services and to the full extent permitted by law, Consultant shall indemnify, defend and hold harmless City, and any and all of its employees, officials and agents from and against any liability (including liability for claims, suits, actions, arbitration Agenda Item 5.
5 proceedings, administrative proceedings, regulatory proceedings, losses, expenses or costs of any kind, whether actual, alleged or threatened, including legal counsel fees and costs, court costs, interest, defense costs, and expert witness fees), where the same directly arise out of, are a direct consequence of, or are in any way directly attributable to, in whole or in part, the performance of this Agreement by Consultant, including but not limited to officers, agents, employees or subcontractors of Consultant except where the same is caused by negligent or willful misconduct of the City.

5. Responsibilities of City.

5.1 Requests. The City agrees to comply with all reasonable requests of Consultant and provide reasonable access to documents including objectives and constraints, space, capacity, and performance requirements, flexibility, and expandability, and any budgetary limitations, reasonably necessary to the performance of Consultant's duties under this Agreement. In order to facilitate Consultant’s conformance with the performance schedule, the City shall respond to Consultant’s submittals in a timely manner.

5.2 City Representative. The City designates the City Manager or his designee as City representative (“City Representative”) with respect to the work to be performed under this Agreement. The City Representative shall have complete authority to transmit instructions, receive information, and interpret and define the City’s policy and decisions with respect to materials, equipment, elements, and systems pertinent to the Services covered by this Agreement.

6. Fees and Payments.

6.1 Compensation. City agrees to pay per the bid specifications submitted.

Consultant shall be paid at the rates set forth in the Proposal and shall not increase any rate without the prior written consent of the City. Notwithstanding anything in this Section 6, total fees and charges paid by City under this Agreement shall not exceed $ ______ without approval by the City Council of City.

6.2 Invoices. Consultant shall submit to the City a monthly itemized statement which indicates work completed and hours of Services rendered by Consultant. The statement shall describe the amount of Services and supplies provided since the initial commencement date, or since the start of the subsequent billing periods, as appropriate, through the date of the statement. City shall have the right to review and audit all invoices prior to or after payment to Consultant. This review and audit may include, but not be limited to City’s:
a. Determination that any hourly fee charged is consistent with this Agreement's approved hourly rate schedule;
b. Determination that the multiplication of the hours billed times the approved rate schedule dollars is correct;
c. Determination that each item charged is the usual, customary, and reasonable charge for the particular item. If City determines an item charged is greater 6,600
Agenda Item 5.
6 than usual, customary, or reasonable, or is duplicative, ambiguous, excessive, or inappropriate, City shall either return the bill to Consultant with a request for explanation or adjust the payment accordingly, and give notice to Consultant of the adjustment.

6.3 Payment. If the work is satisfactorily completed, City shall pay such invoice within fourty-five (45) days of its receipt. Should City dispute any portion of any invoice, City shall pay the undisputed portion within the time stated above, and at the same time advise Consultant in writing of the disputed portion.

6.4 Reimbursement for Expenses. Consultant shall not be reimbursed for any expenses unless authorized in writing by the City Manager.

6.5 Additional Services. In the event Consultant performs additional or different services than those described herein without the prior written approval of the City Manager and/or City Council of City, Consultant shall not be compensated for such services. Consultant expressly waives any right to be compensated for services and materials not covered by the scope of this Agreement or authorized by the City in writing.

6.6 Prevailing Wages. Consultant is aware of the requirements of California Labor Code Sections 1720, et seq., and 1770, et seq., as well as California Code of Regulations, Title 8, Section 16000, et seq., (“Prevailing Wage Laws”), which require the payment of prevailing wage rates and the performance of other requirements on certain “public works” and “maintenance” projects. If the Services are being performed as part of an applicable “public works” or “maintenance” project, as defined by the Prevailing Wage Laws, and if the total compensation is $1,000 or more, Consultant agrees to fully comply with such Prevailing Wage Laws. The City shall provide Consultant with a copy of the prevailing rates of per diem wages in effect at the commencement of this Agreement. Consultant shall make copies of the prevailing rates of per diem wages for each craft, classification or type of worker needed to execute the Services available to interested parties upon request, and shall post copies at the Consultant’s principal place of business and at the project site. Consultant shall defend, indemnify and hold the City, its elected officials, officers, employees and agents free and harmless from any claims, liabilities, costs, penalties or interest arising out of any failure or alleged failure to comply with the Prevailing Wage Laws.

6.7 Accounting Records.

6.7.1 Maintenance and Inspection. Consultant shall maintain complete and accurate records with respect to all costs and expenses incurred under this Agreement. All such records shall be clearly identifiable. Consultant shall allow a representative of the City during normal business hours to examine, audit, and make transcripts or copies of such records and any other documents created pursuant to this Agreement. Consultant shall allow inspection of all work, data, documents, proceedings, and activities related to the Agreement for a period of three (3) years from the date of final payment under this Agreement.

Agenda Item 5.
7 7. General Provisions.

7.1 Termination of Agreement.

7.1.1 Grounds for Termination. The City or Consultant may, by written notice to the other party, terminate this Agreement at any time and without cause by giving written notice to the other party of such termination, and specifying the effective date thereof, at least seven (7) days before the effective date of such termination. Upon termination, Consultant shall be compensated only for those Services which have been actually and adequately rendered to the City, and Consultant shall be entitled to no further compensation.

7.1.2 Effect of Termination. If this Agreement is terminated as provided herein, Consultant shall, as long as Consultant has been fully paid for Services rendered, provide all finished or unfinished Documents and Data (as defined below), programming source code, plans reports and other information of any kind prepared by Consultant in connection with the performance of Services under this Agreement. Consultant shall be required to provide such documents and other information within fifteen (15) days of the request. If the City subsequently reproduces projectrelated documents or creates (or causes others to create) a derivative work based upon project-related documents created by the Consultant, the City shall completely remove the original professional seals, logos and other indications on the documents of the identity of the Consultant. The City agrees that any future use, reuse, or modification of the Consultant’s work product without retaining and maintaining the retention of the Consultant shall be at the City’s sole risk and without liability to the Consultant and the City agrees to waive any and all claims against the Consultant and release, defend, indemnify and hold the Consultant harmless from any and all claims or liabilities arising therefrom.

7.1.3 Services. In the event this Agreement is terminated in whole or in part as provided herein, the City may procure, upon such terms and in such manner as it may determine appropriate, services similar to those terminated.

7.2 Delivery of Notices. All notices permitted or required under this Agreement shall be given to the respective Parties at the following address, or at such other address as the respective parties may provide in writing for this purpose:

To Vendor: Brooks Consulting LLC
664 Vermilion Peak Dr.

Windsor, CO 80550
Attention: Christopher Brooks
Agenda Item 5.
8 To City: City of Needles
817 Third Street
Needles, CA 92363
Attention: City Manager
Such notice shall be deemed made when personally delivered or when mailed, forty-eight (48) hours after deposit in the U.S. Mail, first class postage prepaid and addressed to the Party at its applicable address. Actual notice shall be deemed adequate notice on the date actual notice occurred, regardless of the method of service.

7.3 Ownership of Materials and Confidentiality.

7.3.1 City Ownership. Upon full payment to Consultant for Services rendered, all documents and data (“Documents & Data”), including data on electric, digital or magnetic media, prepared by Consultant under this Agreement shall be the property of the City for use solely in connection with the purpose for which they were created, except that Consultant shall have the right to retain copies of all Documents & Data for its records. The City recognizes that data, plans, specifications, reports, documents or other information recorded on or transmitted as electronic media are subject to undetectable alteration, either intentional or unintentional due to, among other causes, transmission, conversion, media degradation, software error, or human alteration. Accordingly, the electronic documents provided to the City are for informational purposes only and are not intended as an end-product. The Consultant makes no warranties, either expressed or implied, regarding the fitness or suitability of the electronic documents. If the City subsequently reproduces project-related documents or creates (or causes others to create) a derivative work based upon project-related documents created by the Consultant, the City shall completely remove the original professional seals, logos and other indications on the documents of the identity of the Consultant. The City agrees that any future use, reuse, or modification of the Consultant’s work product without retaining and maintaining the retention of the Consultant shall be at the City’s sole risk and without liability to the Consultant and the City agrees to waive any and all claims against the Consultant and release, defend, indemnify and hold the Consultant harmless from any and all claims or liabilities arising therefrom.

7.3.2 Confidentiality. All ideas, memoranda, specifications, plans, procedures, drawings, descriptions, computer program data, input record data, written information, and other Documents and Data either created by or provided to Consultant in connection with the performance of this Agreement shall be held confidential by Consultant. Such materials shall Agenda Item 5.
9 not, without the prior written consent of the City, be used by Consultant for any purposes other than the performance of the Services. Nor shall such materials be disclosed to any person or entity not connected with the performance of the Services or the Project. Nothing furnished to Consultant which is otherwise known to Consultant or is generally known, or has become known, to the related industry shall be deemed confidential. Consultant shall not use the City’s name or insignia, photographs of the Project, or any publicity pertaining to the Services or the Project in any magazine, trade paper, newspaper, television or radio production or other similar medium without the prior written consent of the City. Disclosure of any information in compliance with any legal orders shall not constitute a breach of this provision.

7.4 Cooperation; Further Acts. The Parties shall reasonably cooperate with one another, and shall take any additional acts or sign any additional documents as may be necessary, appropriate or convenient to attain the purposes of this Agreement. Consultant shall not be required to take any additional acts or execute any documents that in any way might, in the sole judgment of the Consultant, increase the Consultant’s contractual or legal obligations or risks, or the availability or costs of its professional or general liability insurance.

7.5 Entire Agreement. This Agreement contains the entire Agreement of the Parties with respect to the subject matter hereof, and supersedes all prior negotiations, understandings or agreements. This Agreement may only be modified by a writing signed by both Parties.

7.6 Governing Law. This Agreement is entered into and shall be performed in Needles, California and shall be governed by the laws of the State of California. Any claims arising under this Agreement shall be brought in the state or federal courts located in San Bernardino County. The City and Consultant agree to submit all claims and disputes arising out of this Agreement to non-binding mediation prior to the initiation of legal proceedings. This provision shall survive completion or termination of this Agreement; however, neither party shall seek mediation of any claim or dispute arising out of this Agreement beyond the period of time that would bar the initiation of legal proceedings to litigate such claim or dispute under the applicable law.

7.7 Time of Performance. Consultant shall perform as expeditiously as is consistent with the generally accepted professional standard of care.

7.8 City’s Right to Employ Other Consultants. The City reserves the right to employ other consultants at any time for any purpose.

7.9 Assignment; Sublease; Transfer. Consultant shall not assign, sublease, hypothecate, or transfer, either directly or by operation of law, this Agreement or any interest herein without the prior signed written consent of the City Manager. Any attempt to do so shall be null and void, and any assignees, hypothecates or transferees shall acquire no right or interest by reason of such attempted assignment, hypothecation or transfer.

Agenda Item 5.
10 7.10 Construction; References; Captions. Since the Parties or their agents have participated fully in the preparation of this Agreement, the language of this Agreement shall be construed simply, according to its fair meaning, and not strictly for or against any Party. Any term referencing time, days or period for performance shall be deemed calendar days and not work days. All references to Consultant include all personnel, employees, and subcontractors of Consultant, except as otherwise specified in this Agreement. All references to the City include its elected officials, officers, and employees except as otherwise specified in this Agreement. The captions of the various articles and paragraphs are for convenience and ease of reference only, and do not define, limit, augment, or describe the scope, content, or intent of this Agreement.

7.11 Amendment; Modification. No supplement, modification, or amendment of this Agreement shall be binding unless executed in writing and signed by both Parties.

7.12 Waiver. No waiver of any default shall constitute a waiver of any other default or breach, whether of the same or other covenant or condition. No waiver, benefit, privilege, or service voluntarily given or performed by a Party shall give the other Party any contractual rights by custom, estoppel, or otherwise.

7.13 No Third Party Beneficiaries. There are no intended third party beneficiaries of any right or obligation assumed by the Parties. Nothing contained in this Agreement shall create a contractual relationship with, or a cause of action in favor of, a third party against either the City or the Consultant. Consultant’s services hereunder are being performed solely for the benefit of the City, and no other entity shall have any claim against the Consultant because of this Agreement or the Consultant’s performance or nonperformance of services hereunder.

7.14 Invalidity; Severability. If any portion of this Agreement is declared invalid, illegal, or otherwise unenforceable by a court of competent jurisdiction, the remaining provisions shall continue in full force and effect.

7.15 Improper Payment. Consultant maintains and warrants that it has not employed nor retained any company or person, other than a bona fide employee working solely for Consultant, to solicit or secure this Agreement. Further, Consultant warrants that it has not paid nor has it agreed to pay any company or person, other than a bona fide employee working solely for Consultant, any fee, commission, percentage, brokerage fee, gift or 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 rescind this Agreement without liability.

7.16 Conflict of Interest. For the term of this Agreement, no member, officer, or employee of the City, during the term of his or her service with the City, shall have any direct interest in this Agreement, or obtain any present or anticipated material benefit arising therefrom. Consultant has read and is aware of the provisions of Section 1090 et seq. and Section 87100 et seq. of the Government Code relating to conflicts of interest of public officers and employees. Consultant agrees that they are unaware of any financial or economic interest Agenda Item 5.
11 of any public officer or employee of the City relating to this Agreement. It is further understood and agreed that if such a financial interest does exist at the inception of this Agreement, the City may immediately terminate this Agreement by giving notice thereof. Consultant shall comply with the requirements of Government Code section 87100 et seq. and section 1090 in the performance of and during the term of this Agreement.

7.17 Equal Opportunity Employment. Consultant represents that it is an equal opportunity employer and it shall not discriminate against any subcontractor, employee or applicant for employment because of race, religion, color, national origin, handicap, ancestry, sex or age. Such non-discrimination shall include, but not be limited to, all activities related to initial employment, upgrading, demotion, transfer, recruitment or recruitment advertising, layoff or termination.

7.18 Labor Certification. By its signature hereunder, Consultant certifies that it is aware of the provisions of Section 3700 of the California Labor Code which require every employer to be insured against liability for Workers’ Compensation or to undertake selfinsurance in accordance with the provisions of that Code, and agrees to comply with such provisions before commencing the performance of the Services.

7.19 Authority to Enter Agreement. Consultant has all requisite power and authority to conduct its business and to execute, deliver, and perform the Agreement. Each Party warrants that the individuals who have signed this Agreement have the legal power, right, and authority to make this Agreement and bind each respective Party.

7.21 Counterparts. This Agreement may be signed in counterparts, each of which shall constitute an original.

7.22 Contents of Request for Proposal and Proposal. Consultant is bound by the contents of City's Request for Proposal and the Proposal. In the event of conflict, the requirements of this Agreement shall take precedence over those contained in the Proposal and the City’s Request for Proposals. The incorporation of the Proposal shall be for the Services to be rendered and the price for such Services only, and any other terms and conditions included in the Proposal shall have no force and effect on this Agreement or the relationship between Consultant and/or City, unless expressly agreed to in writing.

IN WITNESS WHEREOF, the Parties hereto have made and executed this Agreement on the date and year set forth above.

Agenda Item 5.

Agenda Item 5.
13 EXHIBIT A
Request for Proposals
[Attached behind this page]
Agenda Item 5.
14 EXHIBIT B
Proposal
[Attached behind this page]
Agenda Item 5.
15 EXHIBIT C
Insurance Requirements
Time for Compliance.

Consultant shall not commence Services under this Agreement until it has provided evidence satisfactory to the City that it has secured all insurance required under this section. In addition, Consultant shall not allow any subcontractor to commence work on any subcontract until it has provided evidence satisfactory to the City that the subcontractor has secured all insurance required under this section.

Minimum Requirements.

Consultant shall, at its expense, procure and maintain for the duration of the Agreement insurance against claims for injuries to persons or damages to property which may arise from or in connection with the performance of the Agreement by the Consultant, its agents, representatives, employees or subcontractors. Consultant shall also require all of its subcontractors to procure and maintain the same insurance for the duration of the Agreement.

Such insurance shall meet at least the following minimum levels of coverage:
i. General liability. Consultant shall maintain commercial general liability insurance with coverage at least as broad as Insurance Services Office form CG 00 01, in an amount not less than $1,000,000 per occurrence, $2,000,000 general aggregate, for bodily injury, personal injury, and property damage. The policy must include contractual liability that has not been amended. Any endorsement restricting standard ISO “insured contract” language will not be accepted. ii. Automobile liability. Consultant shall maintain automobile insurance at least as broad as Insurance Services Office form CA 00 01 covering bodily injury and property damage for all activities of the Consultant arising out of or in connection with the Services to be performed under this Agreement, including coverage for any owned, hired, non-owned or rented vehicles, in an amount not less than $1,000,000 combined single limit for each accident. iii. Professional liability (errors & omissions). Consultant shall maintain professional liability insurance that covers the Services to be performed in connection with this Agreement, in the minimum amount of $1,000,000 per claim and in the aggregate. Any policy inception date, continuity date, or retroactive date must be before the effective date of this Agreement and Consultant agrees to maintain continuous coverage through a period no less than three (3) years after completion of the Services required by this Agreement. iv. Worker’s Compensation. Consultant shall maintain Workers’ Compensation Insurance (Statutory Limits) and Employer’s Liability Insurance (with limits of at least $1,000,000).

Agenda Item 5.
16 Other Provisions or Requirements
• Separation of Insureds; No Special Limitations. All insurance required by this Section shall contain standard separation of insured’s provisions. In addition, such insurance shall not contain any special limitations on the scope of protection afforded to the City, its directors, officials, officers, employees, agents and volunteers. • Deductibles and Self-Insurance Retentions. Any deductibles or self-insured retentions must be declared to and approved by the City. Consultant shall guarantee that, at the option of the City, either: (1) the insurer shall reduce or eliminate such deductibles or self-insured retentions as respects the City, its directors, officials, officers, employees, agents and volunteers; or (2) the Consultant shall procure a bond guaranteeing payment of losses and related investigation costs, claims and administrative and defense expenses.
• Acceptability of Insurers. Insurance is to be placed with insurers with a current A.M.

Best’s rating no less than A:VII, licensed to do business in California, and satisfactory to the City.
• Proof of insurance. Consultant shall provide certificates of insurance to City as evidence of the insurance coverage required herein, along with a waiver of subrogation endorsement for workers’ compensation. Insurance certificates and endorsements must be approved by the City prior to commencement of performance. Current certification of insurance shall be kept on file with City at all times during the term of this contract. City reserves the right to require complete, certified copies of all required insurance policies, at any time. • City Approval. All coverage types and limits required are subject to approval, modification and additional requirements by City, as the need arises. Consultant shall not make any reductions in scope of coverage (e.g. elimination of contractual liability or reduction of discovery period) that may affect City’s protection without City’s prior written consent.
• Primary/noncontributing. Coverage provided by Consultant shall be primary and any insurance or self-insurance procured or maintained by City shall not be required to contribute with it. The limits of insurance required herein may be satisfied by a combination of primary and umbrella or excess insurance. Any umbrella or excess insurance shall contain or be endorsed to contain a provision that such coverage shall also apply on a primary and non-contributory basis for the benefit of City before the City’s own insurance or self-insurance shall be called upon to protect it as a named insured.

City’s rights of enforcement. In the event any policy of insurance required under this Agreement does not comply with these specifications or is canceled and not replaced, City has the right but not the duty to obtain the insurance it deems necessary and any premium paid by City will be promptly reimbursed by Consultant Agenda Item 5.
17 or City will withhold amounts sufficient to pay premium from Consultant payments.

In the alternative, City may cancel this Agreement. Consultant acknowledges and agrees that any actual or alleged failure on the part of the City to inform Consultant of non-compliance with any requirement imposes no additional obligations on the City nor does it waive any rights hereunder.
• Waiver of subrogation. All insurance coverage maintained or procured pursuant to this agreement shall be endorsed to waive subrogation against City, its elected or appointed officers, agents, officials, employees and volunteers or shall specifically allow Consultant or others providing insurance evidence in compliance with these specifications to waive their right of recovery prior to a loss. Consultant hereby waives its own right of recovery against City, and shall require similar written express waivers and insurance clauses from each of its subconsultants. • Requirements not limiting. Requirements of specific coverage features or limits contained in this Section are not intended as a limitation on coverage, limits or other requirements, or a waiver of any coverage normally provided by any insurance.

Specific reference to a given coverage feature is for purposes of clarification only as it pertains to a given issue and is not intended by any party or insured to be all inclusive, or to the exclusion of other coverage, or a waiver of any type. If the Consultant maintains higher limits than the minimums shown above, the City requires and shall be entitled to coverage for the higher limits maintained by the Consultant. Any available insurance proceeds in excess of the specified minimum limits of insurance and coverage shall be available to the City. • Notice of cancellation. Consultant agrees to oblige its insurance agent or broker and insurers to provide to City with a thirty (30) day notice of cancellation (except for nonpayment for which a ten (10) day notice is required) or nonrenewal of coverage for each required coverage.
• Additional insured status. All policies required herein shall provide or be endorsed to provide that City and its officers, officials, employees, and agents, and volunteers shall be additional insureds under such policies.
• Pass through clause. Consultant agrees to ensure that its subconsultants, subcontractors, and any other party involved with the project who is brought onto or involved in the project by Consultant, provide the same minimum insurance coverage and endorsements required of Consultant. Consultant agrees to monitor and review all such coverage and assumes all responsibility for ensuring that such coverage is provided in conformity with the requirements of this section. Consultant agrees that upon request, all agreements with consultants, subcontractors, and others engaged in the project will be submitted to City for review.
• City’s right to revise specifications. The City reserves the right at any time during the term of the contract to change the amounts and types of insurance required by giving the Consultant ninety (90) days advance written notice of such change. If such change Agenda Item 5.
18 results in substantial additional cost to the Consultant, the City and Consultant may renegotiate Consultant’s compensation.
• Timely notice of claims. Consultant shall give City prompt and timely notice of claims made or suits instituted that arise out of or result from Consultant’s performance under this Agreement, and that involve or may involve coverage under any of the required liability policies.
• Additional insurance. Consultant shall also procure and maintain, at its own cost and expense, any additional kinds of insurance, which in its own judgment may be necessary for its proper protection and prosecution of the work.

Agenda Item 5.

City of Needles, California
Request for City Council Action

Page 1 of 1 ends

CITY COUNCIL NPUA Regular Special
Meeting Date: August 12, 2025
Title: Accept the AB32 Greenhouse Gas (GHG) Emissions Verification Report 2024 Emissions prepared by WZI Inc.

Background: The California Air Resources Board requires a third-party verifier of the GHG. WZI Inc. reported, “The City of Needles’ 2024 emission data reports for Electric Power Entity (ARB AD 3047) are found to be free of material misstatement and in conformance with the Mandatory Reporting Requirement”. The City’s annual metric ton of CO2e is reported for 2024 is 29,815.

Every year, covered entities turn in allowances and offsets for 30 percent of the previous year’s emissions. The City of Needles meets this requirement annually by utilizing the free allocation of allowances provided by CARB. For 2024, the City of Needles has 6,082 free allowances.

At the end of each compliance period, covered entities must turn in the remaining 70 percent allowances and a limited number of offsets covering the remainder of emissions in that compliance period. To meet the remaining 70 percent requirement, entities may participate in CARB auctions or purchase allowances and offsets from the open market. The current compliance period is a three-year period beginning in 2024 to 2026.

Fiscal Impact: Remaining allowances and offsets for 2024 are 23,733; market prices for 2023 was $37.40/allowance. The estimated fiscal impact for 2024 GHG allowances and offsets is $887K. The City of Needles will not transact for the required allowances and offsets until the enclosed verification report is accepted by CARB and posted to the City of Needles Compliance and Tracking System to verify quantities needed.

Environmental Impact: Reduction in greenhouse gas emissions Recommended Action: Accept the AB32 Greenhouse Gas (GHG) Emissions Verification Report 2024 Emissions prepared by WZI Inc.

Submitted By: Rainie Torrance, Utility Manager
City Manager Approval: Date:

Other Department Approval (when required): Date:

Approved: Not Approved: Tabled: Other:
8/7/2025
Agenda Item 6.

Agenda Item 6.

City of Needles, California
Request for City Council Action

Page 1 of 1 ends

CITY COUNCIL NPUA Regular Special
Meeting Date: August 12, 2025
Title: Approve Change Order #1 with Raftelis Financial Consultants, Inc. to include a Joint Pole Cost of Service Analysis in the Comprehensive Electric, Water and Wastewater Utility Cost of Service Ratemaking Study at a cost not to exceed $5,000 to be funded from the adopted FY26 electric budget
Background: The City of Needles issued a solicitation for qualified firms to conduct a Rate Study. The goal is to assist in determining how the City funds the administration, operation, maintenance, capital replacement, and improvements of its electric, water, and wastewater system.

Raftelis was awarded the contract in October 2024. Raftelis subcontracted the electric review to K.R.

Saline & Associates, PLC.

During the scope development, staff requested K.R. Saline & Associates, PLC to conduct a detailed Joint Pole Cost of Service Analysis into the electric rate analysis. The current joint pole fees have not been reviewed since the early 80’s. The annual joint pole fees must include the actual cost to provide this service, including the current market replacement costs of power poles, wires, and other equipment.

The Joint Pole Cost of Service will be incorporated into the electric rate analysis, and a final report will be provided in late August 2025.

Fiscal Impact: Change order fees of $5,000 to be funded by the electric adopted FY 26 budget.

Environmental Impact: N/A
Recommended Action: Approve Change Order #1 with Raftelis Financial Consultants, Inc. to include a Joint Pole Cost of Service Analysis in the utility ratemaking study, at a cost not to exceed $5,000, to be funded from the adopted FY26 electric budget Submitted By: Rainie Torrance, Utility Manager
City Manager Approval: Date:

Other Department Approval (when required): Date:

Approved: Not Approved: Tabled: Other:
8/7/2025
8/8/2025
Agenda Item 7.
445 S Figueroa Street, Suite 1925, Los Angeles, CA 90071 www.raftelis.com
July 28, 2025
Rainie Torrance
Utility Manager
City of Needles
817 3rd Street
Needles, California 92363
Subject: Electric, Water, and Wastewater Utility Cost of Service Rate Making Study Dear Rainie:

Attached is a contract amendment from K.R. Saline in the amount of $5,000 for supplement work on this study.

This increases their portion of contract amount from $30,014 to $35,014 and increases the total contractual amount from $98,774 to $103,774.

Please feel free to contact me with any questions.

Sincerely,
Todd Cristiano, Vice President
445 S Figueroa Street, Suite 1925, Los Angeles, CA 90071 Agenda Item 7.

Agenda Item 7.

City of Needles, California
Request for City Council Action

Page 1 of 1 ends

CITY COUNCIL NPUA Regular Special
Meeting Date: August 12, 2025
Title: Accept the California Public Utilities Commission (CPUC) Electric Distribution Audit Report dated June 25, 2025
Background: The California Public Utilities Commission (CPUC), through its Electric Safety and Reliability Branch (ESRB), conducted a scheduled audit of the City of Needles’ electric distribution system from March 10–14, 2025. The audit included both a review of internal records and field inspections of overhead and underground infrastructure.

On June 25, 2025, the CPUC issued a formal audit report identifying multiple findings and potential violations under various General Orders (GOs), including GO 95, GO 128, and GO 165. The City was required to respond by July 25, 2025, detailing corrective actions taken.

City staff and management reviewed the CPUC audit findings and submitted a comprehensive response on July 25, 2025, detailing corrective actions and preventive measures. These include establishing auditable maintenance and inspection programs under GO 95 and GO 165, implementing vegetation management, patrol logs, and inspections of overhead and underground systems. Physical corrections included repainting corroded transformers, replacing missing highvoltage signage, repairing ground wires and molding, and addressing down guy wires and locking mechanisms. The response has been submitted to the CPUC and will be publicly posted in accordance with their transparency policy.

Fiscal Impact: The total estimated cost to address the CPUC audit findings is $10,000.

This includes the replacement of two leaking pad-mounted transformers at $3,900 each, repairs to signage, ground wiring, pole steps, and equipment corrosion, as well as associated staff time and materials. All expenses will be covered by the Electric Department’s existing Operations and Maintenance budget.

Environmental Impact: N/A
Recommended Action: Accept the California Public Utilities Commission (CPUC) Electric Distribution Audit covering the period of March 10–14, 2025, as documented in the final report dated June 25, 2025.

Submitted By: Rainie Torrance, Utility Manager
City Manager Approval: Date:

Other Department Approval (when required): Date:

Approved: Not Approved: Tabled: Other:
8/7/2025
Agenda Item 8.

STATE OF CALIFORNIA Gavin Newsom, Governor

PUBLIC UTILITIES COMMISSION
505 VAN NESS AVENUE
SAN FRANCISCO, CA 94102-3298

June 25, 2025 EA2025-1291
Rainie Torrance
Utility Manager
City of Needles
817 Third Street
Needles, CA 92363
Subject: Audit of The City of Needles Electric Department Ms. Torrance:

On behalf of the Electric Safety and Reliability Branch of the California Public Utilities Commission (CPUC), James Miller of my staff conducted an electric distribution audit of The City of Needles electric distribution system from March 10, 2025 to March 14, 2025. The audit included a review of The City of Needles’ records and field inspections of its facilities.

During the audit, my staff identified violations of one or more General Orders (GOs). A copy of the audit findings itemizing the violations is enclosed. Please advise me no later than July 25, 2025, by electronic or hard copy, of all corrective measures taken by the city to remedy and prevent such violations. Please note that ESRB will be posting the audit report and your response to our audit on the CPUC website. If there is any information in your response that you would like us to consider as confidential, we request that in addition to your confidential response, you also provide us with a public or redacted version of your response that can be posted publicly on our website.

If you have any questions concerning this audit, you can contact James Miller at (213) 660- 8898 or [email protected].

Sincerely,
Fadi Daye, P.E.

Program and Project Supervisor
Electric Safety and Reliability Branch
Safety and Enforcement Division
California Public Utilities Commission
Enclosures: Audit Findings
Cc: Lee Palmer, Director, Safety and Enforcement Division, CPUC Eric Wu, Program Manager, Electric Safety and Reliability Branch, CPUC Majed Ibrahim, Senior Utilities Engineer (Supervisor), ESRB, SED, CPUC James Miller, Utilities Engineer, ESRB, SED, CPUC
Agenda Item 8.

EA2025-1291: City of Needles, March 10-14, 2025 Page 1 of 8

AUDIT FINDINGS
I. Records Review
My staff reviewed the following records during the audit:
• Utility Statistics including miles of overhead line and underground cable, number of overhead and underground facilities, and number of customers served • Pole Loading Calculation Records
II. Records Review – Violations List
My staff observed the following violations during the records review portion of the audit:

GO 95, Rule 18, Maintenance Programs and Resolution of Potential Violations of General Order 95 and Safety Hazards, Section (A)(1), states:

Each company (including electric utilities and communications companies) is responsible for taking appropriate corrective action to remedy potential violations of GO 95 and Safety Hazards posed by its facilities. Upon completion of the corrective action, the company’s records shall show, with sufficient detail, the nature of the work, the date, and the identity of persons performing the work. These records shall be preserved by the company for at least ten (10) years.

GO 95, Rule 18, Section (B), Maintenance Programs, states:

Each company (including electric utilities and communications companies) shall establish and implement an auditable maintenance program for its facilities and lines for the purpose of ensuring that they are in good condition so as to conform to these rules. Each company must describe in its auditable maintenance program the required qualifications for the company representatives who perform inspections and/or who schedule corrective actions.

Companies that are subject to GO 165 may maintain procedures for conducting inspections and maintenance activities in compliance with this rule and with GO 165.

The auditable maintenance program must include, at a minimum, records that show the date of the inspection, type of equipment/facility inspected, findings, and a timeline for corrective actions to be taken following the identification of a potential violation of GO 95 or a Safety Hazard on the company’s facilities.

The City of Needles was unable to provide CPUC staff with a current maintenance program or procedure and was also unable to provide any work order records for calendar year 2024.

GO 165, Section III-B, Distribution Facilities, Standards for Inspection, states:

Each utility subject to this General Order shall conduct inspections of its distribution facilities, as necessary, to ensure reliable, high-quality, and safe operation, but in no case may the period between inspections (measured in years) exceed the time specified in Table 1.

Agenda Item 8.

EA2025-1291: City of Needles, March 10-14, 2025 Page 2 of 8 GO 95, Rule 31.2, Inspection of Lines, states in part:

Lines shall be inspected frequently and thoroughly for the purpose of ensuring that they are in good condition so as to conform with these rules. Lines temporarily out of service shall be inspected and maintained in such condition as not to create a hazard.

GO 95, Rule 35, Vegetation Management, states in part:

Where overhead conductors traverse trees and vegetation, safety and reliability of service demand that certain vegetation management activities be performed in order to establish necessary and reasonable clearances the minimum clearances set forth in Table 1, Cases 13 and 14, measured between line conductors and vegetation under normal conditions, shall be maintained. (Also see Appendix E for tree trimming guidelines.) These requirements apply to all overhead electrical supply and communication facilities that are covered by this General Order, including facilities on lands owned and maintained by California state and local agencies.

GO 165, Rule III (C), Record Keeping, states in part:

The utility shall maintain records for (1) at least ten (10) years of patrol and detailed inspection activities, and (2) the life of the pole for intrusive inspection activities. Such records shall be made available to parties or pursuant to Commission rules upon 30 days notice. Commission staff shall be permitted to inspect such records consistent with Public Utilities Code Section 314 (a).

The City of Needles was unable to provide CPUC staff with a current inspection program or procedure for its overhead facilities and was unable to provide any patrol or detailed inspection records for calendar years 2023 or 2024. The city of Needles was also unable to provide any vegetation management records nor intrusive testing records for its poles in calendar year 2024.

GO 165, Section III-B, Distribution Facilities, Standards for Inspection, states:

GO 128, Rule 17.2, Inspection, states:
[Underground supply] Systems shall be inspected by the operator frequently and thoroughly for the purpose of insuring that they are in good condition and in conformance with all applicable requirements these rules.

GO 165, Rule III (C), Record Keeping, states in part:

The utility shall maintain records for (1) at least ten (10) years of patrol and detailed inspection activities, and (2) the life of the pole for intrusive inspection activities. Such Agenda Item 8.

EA2025-1291: City of Needles, March 10-14, 2025 Page 3 of 8 records shall be made available to parties or pursuant to Commission rules upon 30 days notice. Commission staff shall be permitted to inspect such records consistent with Public Utilities Code Section 314 (a).

The City of Needles was unable to provide CPUC staff with a current inspection program or procedure for its underground facilities and was unable to provide any underground inspection records for calendar years 2023 or 2024.

Agenda Item 8.

EA2025-1291: City of Needles, March 10-14, 2025 Page 4 of 8 III. Field Inspections
My staff inspected the following structures during the field inspection portion of the audit:

No. Facility Identification Facility Type Location
1 4242N Pole Needles
2 Southwest of Previous (No ID
Tag) H-Frame Needles
3 Southwest of Previous (No ID
Tag) H-Frame Needles
4 4241N Pole Needles
5 1334N Pole Needles
6 1301N Pole Needles
7 4453N Pole Needles
8 1331N Pole Needles
9 4236N Pole Needles
10 4234N Pole Needles
11 Northeast of Previous (No ID
Tag) H-Frame Needles
12 4659N Pole Needles
13 1380N Pole Needles
14 1365N Pole Needles
15 4658N Pole Needles
16 4618N Pole Needles
17 4602N Pole Needles
18 0586N Pole Needles
19 0587N Pole Needles
20 0588N Pole Needles
21 0589N Pole Needles
22 3328N Pole Needles
23 0592N Pole Needles
24 2313N Pole Needles
25 2163N Pole Needles
26 0596N Pole Needles
27 0601N Pole Needles
28 0603N Pole Needles
29 0604N Pole Needles
30 3542N Pole Needles
31 3553N Pole Needles
32 3554N Pole Needles
33 3545N Pole Needles
34 1165N Pole Needles
Agenda Item 8.

EA2025-1291: City of Needles, March 10-14, 2025 Page 5 of 8 35 3543N Pole Needles
36 West of Previous (No ID Tag) Pole Needles
37 3535N Pole Needles
38 1180N Pole Needles
39 3572N Pole Needles
40 3571N Pole Needles
41 3567N Pole Needles
42 1178N Pole Needles
43 3566N Pole Needles
44 3559N Pole Needles
45 3564N Pole Needles
46 3560N Pole Needles
47 5271N Pole Needles
48 5246N Pole Needles
49 4640N Pole Needles
50 1172N Pole Needles
51 4687 Padmounted
Transformer Needles
52 3748 Padmounted
Transformer Needles
53 3750 Padmounted
Transformer Needles
54 3749 Padmounted
Transformer Needles
55 4029 Padmounted
Transformer Needles
56 3862 Padmounted
Transformer Needles
57 4644 Padmounted
Transformer Needles
58 4571 Padmounted
Transformer Needles
59 4555 Padmounted
Transformer Needles
60 4570 Padmounted
Transformer Needles
61 4559 Padmounted
Transformer Needles
62 126 Beach Drive (No ID Label) Padmounted
Transformer Needles
63 4556 Padmounted
Transformer Needles
64 4558 Padmounted
Transformer Needles
65 5003 Padmounted Needles
Agenda Item 8.

EA2025-1291: City of Needles, March 10-14, 2025 Page 6 of 8 Transformer
66 3409 Padmounted
Transformer Needles
67 4030 Padmounted
Transformer Needles
68 3864 Padmounted
Transformer Needles
69 1214 Beach Drive (No ID Label) Padmounted
Transformer Needles
70 4681 Padmounted
Transformer Needles
71 3708 Padmounted
Transformer Needles
72 4632 Padmounted
Transformer Needles
73 3284 Padmounted
Transformer Needles
Agenda Item 8.

EA2025-1291: City of Needles, March 10-14, 2025 Page 7 of 8 IV. Field Inspection Violations List
GO 95, Rule 91.3 Stepping, B. Location of Steps, states in part:

The lowest step shall be not less than 8 feet from the ground line, or any easily climbable foreign structure from which one could reach or step. Above this point steps shall be placed, with spacing between steps on the same side of the pole not exceeding 36 inches, at least to that conductor level above which only circuits operated and maintained by one party remain.

Steps or fixtures for temporary steps shall be installed as part of a pole restoration process.

Steps shall be so placed that runs or risers do not interfere with the free use of the steps.

The lowest pole step on Pole No. 0603N was located at a height of less than eight feet above an easily-climbable short cinderblock wall.

GO 95, Rule 31.1, Design Construction and Maintenance, states in part:

Electrical supply and communication systems shall be designed, constructed, and maintained for their intended use, regard being given to the conditions under which they are to be operated, to enable the furnishing of safe, proper, and adequate service.

The following overhead facilities required of maintenance:
• A transformer on Pole No. 4453N had significant exterior corrosion. • Multiple transformers on Pole No. 4602N had significant exterior corrosion. • Pole No. 3545N was missing a section of its ground wire due to an apparent act of vandalism.
• A pole-to-pole secondary triplex between Pole No. 3566N and Pole No. 3559N was unraveling.
• The ground moulding on Pole No. 3564N was damaged.
• A down guy wire attached to Pole No. 4234N was excessively long. Approximately ten feet of the wire extended beyond the guy anchor and lay on the ground.

GO 95, Rule 51.6, Marking and Guarding, High Voltage Marking of Poles, states in part:

Poles which support line conductors of more than 750 volts shall be marked with high voltage signs. This marking shall consist of a single sign showing the words “HIGH VOLTAGE”, or pair of signs showing the words “HIGH” and “VOLTAGE”, not more than six (6) inches in height with letters not less than 3 inches in height. A pair of signs may be stacked to a height of no more than 12 inches. Such signs shall be of weather and corrosion–resisting material, solid or with letters cut out therefrom and clearly legible.

The “High Voltage” signs on each of the following poles were missing or damaged:
• 1331N
• 4236N
• 0586N
• 0588N
• 0592N
• 2313N
Agenda Item 8.

EA2025-1291: City of Needles, March 10-14, 2025 Page 8 of 8 • 0596N
• 0601N
• 0603N
• 0604N
• 3542N
• 3553N
• 3554N
• 3545N
• 1165N
• 3535N
• 1180N
• 3571N
• 5246N
• 4640N
GO 128, Rule 17.1, Design, Construction and Maintenance, states in part:

For all particulars not specified in these rules, design, construction, and maintenance should be done in accordance with accepted good practice for the given local conditions known at the time by those responsible for the design, construction, or maintenance of [the] communication or supply lines and equipment.

The following underground or surface-level equipment was in need of maintenance:
• Padmounted Transformer No. 4644 was leaking oil.
• Padmounted Transformer No. 3284 had corrosion around its base and was leaking oil. • Padmounted Transformer No. 4681 had a damaged locking mechanism. The transformer could not be opened by Needles staff during the audit, and CPUC staff was unable to inspect its interior.

Agenda Item 8.

City of Needles
817 Third Street, Needles, California 92363
(760) 326-2113  FAX (760) 326-6765
www.cityofneedles.com
Mayor Janet Jernigan
Vice Mayor Ellen Campbell
Councilmember Tona Belt
Councilmember Jamie McCorkle
Councilmember JoAnne Pogue
Councilmember Henry Longbrake
Councilmember Larry Ford
City Manager Patrick Martinez
July 25, 2025
California Public Utilities Commission (CPUC)
Attn: James Miller
RE: City of Needles Electric Distribution Audit Dated June 25, 2025 Mr. Miller,
In response to the City of Needles Audit completed from March 10, 2025 to March 14, 2025 the following corrective measures/actions have taken place; Records Review
GO 95, Rule 18, Maintenance Programs and Resolution of Potential Violations of General Order 95 and Safety Hazards, Section (A)(1)
The City of Needles staff have taken corrective actions, as requested, and will maintain the records for the required record retention policy set.

GO 95, Rule 18, Section (B) Maintenance Program
City Staff and Management are preparing a maintenance program/procedure to implement work orders for all GO 95 inspections and/or corrective actions GO 165, Section III-B, Distribution Facilities, Standards for Inspection City Staff and Management are implementing an inspection program for all distribution facilities with proper patrol logs
GO 95, Rule 31.2, Inspection of Lines
City Staff and Management are implementing line inspection logs for staff to complete as requested.

GO 95, Rule 35, Vegetation Management
City Staff and Management are implementing vegetation management logs for staff to complete as requested.

GO 165, Rule III (C) Record Keeping
City Staff and Management are implementing an inspection program for all overhead facilities with proper patrol logs
GO 165, Section III-B, Distribution Facilities, Standards for Inspection City Staff and Management are implementing an inspection program for all distribution facilities with proper patrol logs
Agenda Item 8.

GO 128, Rule 17.2, Inspection
City Staff and Management are implementing an inspection program for all underground supply facilities
GO 165, Rule III (C) Record Keeping
All implemented inspection logs, patrol logs, and work orders will be kept for the required record retention policy set by GO 165, Rule III (c), Record Keeping.

Field Inspection
GO 95, Rule 91.3, Stepping, B. Location of Steps
City Staff removed the pole step on Pole No. 0603N as requested.

GO 95. Rule 31.1, Design, Construction and Maintenance
 Transformer on Pole No. 4453N were inspected, and the corrosion was rust, crews painted the transformer
 Transformers on or near Pole No. 4602NN were inspected, and the corrosion was rust, crews painted the transformer
 New wire was placed on Pole No. 3545N. Ground wire was removed by theft.  Unraveling wire was repaired
 Ground Molding was replaced on Pole No. 3564N
 Down guy wire was repaired on Pole No. 4234N
GO 95, Rule 51.63, Marking and Guarding, High Voltage Marking of Poles  All poles mentioned below have work orders prepared for crews to replace or install highvoltage signs as requested GO 128, Rule 17.1, Design, Construction and Maintenance  The padmounted transformer no. 4644 & 3284 will be replaced in the fall. Current peak summer temperatures limit the crews ability to schedule an outage for the extended period needed to replace the transformers.
 The padmounted transformer no. 4681 damage lock has been repaired and is in working condition.

If you have any questions or concerns, please contact me directly.

Respectfully,
Rainie Torrance
Utility Manager
[email protected]
817 Third St. Needles, CA 92363
Agenda Item 8.

Agenda Item 8.

City of Needles, California
Request for City Council Action

Page 1 of 1 ends

CITY COUNCIL NPUA Regular Special
Meeting Date: August 12, 2025
Title: Ordinance 676-AC, Approving an Ordinance of the City of Needles, California Establishing a Procedure for Property Owner Objections to Proposed Water/Sewer Fees or Special Assessment Background: California recently enacted AB 2257, a bill sponsored by the ACWA and authored by Assemblymember Lori Wilson (D-Suisun City), which assists local agencies in defending against lawsuits under Proposition 218, which governs assessments, fees, and charges levied by local agencies. The bill establishes a formal objection procedure for ratepayers to raise concerns about proposed rate changes before litigation becomes an option. This process is designed to address disputes during the public participation stage, reducing the likelihood of surprise lawsuits after rates are approved.

AB 2257 aligns with existing constitutional provisions and Proposition 218, which set standards for public notice, hearings, and protest procedures.

Justification/Analysis: This legislation mirrors the California Environmental Quality Act process, emphasizing transparency and early resolution of disputes. It does not bypass the public participation process mandated by Proposition 218 but enhances it by creating a parallel objection mechanism. By fostering communication between agencies and ratepayers, AB 2257 seeks to minimize litigation risks and promote collaborative problem solving in public rate-setting processes.

Fiscal Impact: This action does not necessitate additional budget adjustments or impose new costs. This action helps ensure long-term financial stability by implementing sound financial management practices and minimizing risks.

Recommended Action: Adopt Ordinance 676-AC, Approving an Ordinance of the City of Needles, California Establishing a Procedure for Property Owner Objections to Proposed Water/Sewer Fees or Special Assessment Submitted By: John Pinkney, City Attorney
City Manager Approval: Date:

Other Department Approval (when required): Date:

Approved: Not Approved: Tabled: Other:
8/7/2025
Agenda Item 9.
1 ORDINANCE 676-AC

AN ORDINANCE OF THE CITY OF NEEDLES, CALIFORNIA

ESTABLISHING A PROCEDURE FOR PROPERTY OWNER OBJECTIONS

TO PROPOSED WATER/SEWER FEES OR SPECIAL ASSESSMENTS
WHEREAS, the City of Needles (“City”) is a charter city organized under the California Constitution and the laws of the State of California.

WHEREAS, California law requires that certain changes to water/sewer fees or special assessments must be adopted or approved in accordance with procedures outlined in Article XIII D, of the California Constitution, commonly referred to as “Proposition 218.” WHEREAS, Article XIII D, Section 4, establishes certain procedural requirements and substantive limitations a local public agency must follow to adopt a special benefit assessment.

WHEREAS, Article XIII D, Section 6, establishes certain procedural requirements and substantive limitations a local public agency must follow to adopt a property related fee for water/sewer service.

WHEREAS, the purpose of this ordinance is to provide a meaningful opportunity for a ratepayer to present an objection to a proposed new or amended water/sewer fee or special assessment before resorting to litigation after the new or amended fee or special assessment is approved.

WHEREAS, this ordinance is intended to provide a procedure for ratepayers to bring an objection regarding a new or amended water/sewer fee or special assessment to the City’s attention early in the fee consideration process, and to provide an opportunity for the City to address or resolve any objections before the City Council makes a final decision on whether to adopt a proposed water/sewer fee or special assessment pursuant to Proposition 218.

WHEREAS, this procedure will generally require the City to make available the proposed water/sewer fee or special assessment, post the written basis for the proposed water/sewer fee or special assessment on its internet website, provide 45 days for the property owner to review the proposed fee or assessment and timely submit to the City a written objection to the fee or assessment that specifies the grounds for alleging noncompliance, and require the City to consider and respond in writing to timely submitted objections prior to the close of the protest hearing or ballot tabulation hearing required under Section 4 or Section 6 of Article XIII D of the California constitution; and WHEREAS, for purposes of the proposed water/sewer fee or assessment adopted by the City pursuant to Section 4 or Section 6 of Article XIII D of the California Constitution, a person or entity shall be prohibited from bringing a judicial action or proceeding alleging noncompliance with Article XIII D of the California Constitution for any new, increased, or extended water/sewer fee or assessment, unless that person or entity has timely submitted to the City a written objection to that fee or assessment that specifies the grounds for alleging noncompliance; and
WHEREAS, the City Council hereby intends to adopt the exhaustion of administrative remedies, procedure as outlined in Government Code section 53759.1 and the administrative record principles contained in Government Code section 53759.2.

NOW, THEREFORE, BE IT ORDAINIED by the City Council of the City of Needles as follows:

SECTION 1. All of the above recitals are true and correct and are herein by reference.

SECTION 2. The City Council hereby adopts the exhaustion of administrative remedies procedure contained in Government Code section 53759.1.

SECTION 3. For purposes of any proposed water/sewer fee or assessment adopted by the City pursuant to Section 4 or Section 6 of Article XIII D of the California Constitution, a person or entity shall be prohibited from bringing a judicial action or proceeding alleging noncompliance with Article XIII D of the California Constitution for any new, increased, or extended water/sewer fee or assessment, unless that person or entity has timely submitted to the City a written objection to that fee or assessment that specifies the grounds for alleging noncompliance, in compliance with Government Code section 53759.1.

SECTION 4. The City hereby adopts the administrative record principles contained in Government Code section 53759.2.

Agenda Item 9.
2 SECTION 5. In the event of any conflict between the terms, provisions, conditions, or requirements of this ordinance and those of any other ordinance, regulation or policy of the City, the terms provisions, conditions, and requirements of this ordinance shall prevail and be deemed superior, except where preempted by state or federal law.

SECTION 6. The Mayor shall sign and the City Clerk shall certify to the passage and adoption of this Ordinance and shall cause the same, or the summary thereof, to be published and posted pursuant to the provisions of law and this Ordinance shall take effect thirty (30) days after passage.

SECTION 7. The City authorizes City staff to take such other and additional actions as may be reasonably necessary to implement the purpose of this ordinance and implement the exhaustion of administrative remedies procedure adopted herein.

NOW, THEREFORE, BE IT ORDAINED that the City Council of the City of Needles, California, approves an amendment to the City Code.

INTRODUCED AND READ for the first time and ordered posted at a regular meeting of the City Council of the City of Needles, California, held on the 12th day of August 2025, by the following roll call vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
__________________________________
Janet Jernigan, Mayor
ATTEST: __________________________________
Candace Clark, City Clerk
PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council of the City of Needles, California, held on the 9th day of September 2025, by the following roll call vote:

AYES:

NOES:

ABSENT:

Implementing the
ACWA Prop 218 Bill
– AB 2257
FEBRUARY 28, 2025
Agenda Item 9.

Need for AB 2257
• Prop 218 Lawsuits have created uncertainty and expensive problems for local agencies
• In the past, agencies have argued that Prop 218’s protest and ballot assessment procedures are required administrative remedies
• However, the courts have rejected the administrative exhaustion defense under prior law
• This led to the creation of AB 2257
• AB 2257 authorizes local government entities to adopt administrative exhaustion procedures in Prop. 218 ratemakings and special assessment proceedings
Agenda Item 9.

How to Implement
• Adopt ordinance establishing objection procedure
• Objection procedure runs parallel to Prop. 218 protest hearing or special assessment ballot proceeding
• Ounce of Prevention is worth a Pound of Cure
• Minimum not maximum
• Will make any litigation more defensible
• Public participation is the heart of our democratic process and at the heart of Prop. 218
Agenda Item 9.

Agenda Item 9.

City of Needles, California
Request for City Council Action
CITY COUNCIL NPUA HACN Regular Special
Meeting Date: August 12, 2025
Title: Approve Change Order No.1 with Golden West Fence for the Needles Housing Authority (NHA) Primary Fencing Project
Background: On May 27, 2025, the NHA Primary Fencing Project was awarded to Golden West Fence for an amount of $200,526.55 plus 15% contingency for a total project cost of $230,605.

This project consists of removing existing walls and installing approximately 1,500 linear feet of 6’ high wrought iron fencing along J Street, Balboa Street, Bailey Avenue:

After award, staff identified the need to add fencing along Bailey Avenue. This additional work will be funded using the project contingency plus an additional $2,494.77 from FY 2025 HACN Capital Funds.

Change Order No. 1 identifies the additions to the contract with Golden West Fence by $2,494.77 for a total contract amount of $233,099.77.

Fiscal Impact: Change Order No. 1 to be funded by the Project Contingency of $30,078.45 and $2,494.77 from budgeted FY 2025 HACN Capital Funds.

Environmental Impact: N/A
Recommended Action: Approve Change Order No. 1 for the NHA Primary Fencing Project increasing the contract with Golden West Fence by $32,573.22 for total contract amount of $233,099.77; and authorize staff to execute said Change Order.

Submitted By: Kathy Raasch, Director of Development Services/Capital Projects City Manager Approval: Date:

Other Department Approval (when required): Date:

Approved: Not Approved: Tabled: Other:
8/7/2025
Agenda Item 10.

NHA FENCING PROJECT

BAILEY AVE
Legend

BASE BID FENCING

EXISTING BLOCK WALL
CHANGE ORDER - 245 LF of 4' W.I
fence w/ Swing & Walk Gates
400 ft
N
➤
Image © 2025 Airbus
I© 2025 Aib
Agenda Item 10.

CITY OF NEEDLES

C H A N G E O R D E R
PROJECT: NHA Primary Fencing Project ORDER NO: 1
OWNER: City of Needles CONTRACTOR: Golden West Fence
FOLLOWING CHANGES ARE MADE TO THE CONTRACT:

Description of Changes Decrease Contract Price Increase Contract Price 1) Additional Fence Per Proposal Attached $ 32,573.22
JUSTIFICATION:

Base Bid for the project included fencing along J Street and Balboa Street. Additional fencing was added after the project award to complete fencing along Bailey Ave in front of the NHA maintenance yard and parking area. This work to be funded by the project contingency of $30,078.45 and $2,494.77 additional from FY25 HACN Capital Funds.

Original Contract Price $ 200,526.55
Previous Change Order(s) Amount $0.00
Original Contract Price plus previous Change Orders $ 200,526.55 Contract Price Due This Change Order $ 32,573.22
New Contract Price $ 233,099.77

CHANGE IN CONTRACT TIME
Contract Time will be
(Increased)
Adjusted Date for
Completion of all Work Calendar Days

N/A

APPROVALS REQUIRED
Requested by:

Signature (Project Manager)
Date: 07/21/25
Contractor Acceptance:

Signature (Contractor)
Date:

Approved by: Date: 08/12/2025
Signature (City Manager) CC meeting

C H A N G E O R D E R
Agenda Item 10.

City of Needles, California
Request for City Council Action
CITY COUNCIL NPUA HACN Regular Special
Meeting Date: August 12, 2025
Title: HACN Resolution No. 2025-11-HACN, a Resolution of the Housing Authority of The City of Needles, California Authorizing Investment of Monies into the State of California Local Agency Investment Fund.

Background: On February 14, 2024, the City assumed duties and responsibilities of the Housing Authority of the City of Needles. In order to responsibly invest HACN’s idle cash in the State of California Local Agency Investment Fund (LAIF), the HACN Board must approve the establishment of a new account at LAIF. The resolution also identifies the HACN officials and staff authorized to deposit or withdraw monies held in the LAIF account as needed for HACN’s operations.

Fiscal Impact: To increase investment income for HACN, earning a fair rate of return relative to the low level of investment risk assumed by investing in LAIF.

As of June 30, 2025, LAIF’s quarterly interest rate apportionment was

4.40 percent.

Environmental Impact: None.

Recommended Action: Adopt Resolution No. 2025-11-HACN authorizing the establishment of a new account with LAIF and identifying HACN officials and staff authorized to transfer monies between HACN’s bank account and LAIF.

Submitted By: Jill Taura, Interim Finance Director
City Manager Approval: Date:

Other Department Approval (when required): Date:

Approved: Not Approved: Tabled: Other:
8/7/2025
Agenda Item 11.

RESOLUTION NO. 2025-11-HACN

A RESOLUTION OF THE HOUSING AUTHORITY OF THE CITY OF NEEDLES,

CALIFORNIA AUTHORIZING INVESTMENT OF MONIES INTO THE STATE OF

CALIFORNIA LOCAL AGENCY INVESTMENT FUND
AGENCY ADDRESS: 908 SYCAMORE DR, NEEDLES CA 92363
AGENCY PHONE NUMBER: 760-325-5700 X. 136 (FINANCE DIRECTOR) WHEREAS, The Local Agency Investment Fund is established in the State Treasury under Government Code section 16429.1 et. seq. for the deposit of money of a local agency for purposes of investment by the State Treasurer; and
WHEREAS, the Board of Directors hereby finds that the deposit and withdrawal of money in the Local Agency Investment Fund in accordance with Government Code section 16429.1 et. seq. for the purpose of investment as provided therein is in the best interests of the Housing Authority of the City of Needles; NOW THEREFORE, BE IT RESOLVED, that the hereby authorizes the deposit and withdrawal of the Housing Authority of the City of Needles’ monies in the Local Agency Investment Fund in the State Treasury in accordance with Government Code section 16429.1 et. seq. for the purpose of investment as provided therein.

BE IT FURTHER RESOLVED, as follows:

Section 1. The following Housing Authority of the City of Needles officers holding the title(s) specified herein below or their successors in office are each hereby authorized to order the deposit or withdrawal of monies in the Local Agency Investment Fund and may execute and deliver any and all documents necessary or advisable in order to effectuate the purposes of this resolution and the transactions contemplated hereby:

JANET JERNIGAN VIRGINIA TASKER JILL TAURA
(NAME)

CHAIRPERSON
(NAME)

TREASURER
(NAME)

FINANCE DIRECTOR (INTERIM)
(TITLE) (TITLE) (TITLE)
(SIGNATURE) (SIGNATURE) (SIGNATURE)
Section 2. This resolution shall remain in full force and effect until rescinded by the Board of Directors by resolution and a copy of the resolution rescinding this resolution is filed with the State Treasurer’s Office.

PASSED, APPROVED, AND ADOPTED by the Board of Directors of the Housing Authority of the City of Needles, San Bernardino County of State of California held on the 12th day of August 2025 by the following roll call vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Janet Jernigan, Chairperson, Mayor
ATTEST:

Candace Clark, City Clerk
APPROVED AS TO FORM:

Lena Wade, Deputy City Attorney
Agenda Item 11.

Agenda Item 12.

M I N U T E S

REGULAR MEETING OF THE CITY COUNCIL

NEEDLES PUBLIC UTILITY AUTHORITY

HOUSING AUTHORITY CITY OF NEEDLES

CITY OF NEEDLES, CALIFORNIA
COUNCIL CHAMBERES, 1111 BAILEY AVE, NEEDLES
TUESDAY, JULY 8, 2025 - COUNCIL EXECUTIVE SESSION – 5:00 PM - CITY COUNCIL MEETING – 6:00 PM CALL TO ORDER - Mayor Jernigan called the meeting to order at 5:06 pm

ROLL CALL

PRESENT
Council Member McCorkle
Vice Mayor Ellen Campbell arrived at 5:09 pm
Mayor Janet Jernigan
Council Member JoAnne Pogue
Council Member Tona Belt
Council Member Henry Longbrake
Council Member Larry Ford
Also present were City Manager Patrick Martinez, Deputy City Attorney Lena Wade, Director of Development Services/Capital Projects Kathy Raasch, Utilities Manager Rainie Torrance (via Teams), Interim Finance Director Jill Taura, and City Clerk Candace Clark.

PUBLIC COMMENTS PERTAINING TO THE EXECUTIVE SESSION - None RECESSED TO EXECUTIVE SESSION - 5:07 PM

EXECUTIVE SESSION
a. Conference with legal counsel regarding significant exposure to litigation pursuant to Government Code §54956.9(b) (1 potential case).

No reportable action
CALL TO ORDER - Mayor Jernigan called the meeting to order at 6:00 pm ROLL CALL (previously taken)
EXECUTIVE SESSION REPORT – Deputy City Attorney Lena Wade gave report as noted above.

PLEDGE OF ALLEGIANCE - led by Mayor Jernigan
INVOCATION - led by Vice Mayor Campbell

APPROVAL OF AGENDA
Council Member Pogue made a motion, second by Vice Mayor Campbell to approve the agenda. Motion carried by the following roll call vote:

Ayes: Council Member Ford, McCorkle, Vice Mayor Campbell, Council Members Pogue, Belt, Longbrake
Noes: None

Absent: None
Abstain: None
CONFLICT OF INTEREST – None
CORRESPONDENCE – None
INTRODUCTIONS - Mayor Jernigan acknowledged former Council Members Tim Terral and Shawn Gudmundson, and Bullhead City Vice Mayor Dan Alfonzo in attendance.

CITY ATTORNEY – Parliamentary Procedures given by Deputy City Attorney Lena Wade.

PUBLIC APPEARANCE
Agenda Item 13.

Jared Johnston complimented staff on the new equipment being used to improve the city.

PRESENTATION

1. Update and PowerPoint Presentation on the Chamber of Commerce / Visitor Center given by Elizabeth Hayden.

PUBLIC HEARING

2. Adopt Resolution No. 2025-30 A Resolution Of The City Council Of The City Of Needles, California, Establishing A Revised Schedule Of Certain Fees And Charges For City Services.

Staff Report given by City Manager Patrick Martinez
Council asked minimal questions of staff
Mayor opened the public hearing at 6:24 pm
Public Comment:

Shawn Gudmundson stated that the fees should be adjusted annually.

Mayor closed the public hearing at 6:26 pm
After minimal Council Discussion, Vice Mayor Campbell made a motion, second by Council Member McCorkle to Adopt Resolution No. 2025-30 A Resolution Of The City Council Of The City Of Needles, California, Establishing A Revised Schedule Of Certain Fees And Charges For City Services. Motion carried by the following roll call vote:

Ayes: Council Member Ford, McCorkle, Vice Mayor Campbell, Council Members Pogue, Belt, Longbrake
Noes: None

Absent: None
Abstain: None

NPUA / COUNCIL CONSENT CALENDAR
Member/Council Member McCorkle made a motion, second by Member /Council Member Ford, to approve items 3 through 4 on the NPUA/Council Consent Calendar.

Motion carried by the following roll call vote:

Ayes: Members/Council Members Ford, McCorkle, Member/Vice Mayor Campbell, Member/Mayor Jernigan, Members/Council Members Pogue, Belt, Longbrake Noes: None

Absent: None
Abstain: None

3. Accepted the 2025 Reservoir Inspection Report(s) for the East and West Tanks located on San Clemente at Clary Drive and the High Tank located on Parkway.

4. Adopted the State Water Resources Control Board Cross-Connection Control (CCC) Plan.

END OF NPUA CONSENT CALENDAR

COUNCIL CONSENT CALENDAR
Council Member Pogue pulled item 8 for clarification.

City Manager Patrick Martinez addressed the typo in item 8 and staff will correct.

8. Adopt Resolution No. 2025-31, A Resolution Of The City Council Of The City Of Needles, California Adopting The City of Needles Annual Statement Of Investment Policy And Rescinding Resolution 1-25-00-01.

Vice Mayor Campbell made a motion, second by Council Member Pogue, to Adopt Resolution No. 2025-31, A Resolution Of The City Council Of The City Of Needles, California Adopting The City of Needles Annual Statement Of Investment Policy And Rescinding Resolution 1-25-00-01.

Agenda Item 13.

Motion carried by the following roll call vote:

Ayes: Council Members Ford, McCorkle, Vice Mayor Campbell, Council Members Pogue, Belt, Longbrake
Noes: None

Absent: None
Abstain: None
Vice Mayor Campbell made a motion, second by Council Member Longbrake, to approve items 5, 6, 7 and 9 on the Council Consent Calendar.

Motion carried by the following roll call vote:

Ayes: Council Members Ford, McCorkle, Vice Mayor Campbell, Council Members Pogue, Belt, Longbrake
Noes: None

Absent: None
Abstain: None

5. Approved the Warrants Register through July 8, 2025.

6. Approved the Minutes of June 24, 2025.

7. Approved the Annual Depository Statement for fiscal year 2025-2026 for bond debt service, contract services, purchase payments, and reimbursement of non-utility sanitation revenues deposited with the Authority.

9. Accepted the May 2025 Treasurer’s Report.

END OF COUNCIL CONSENT CALENDAR

REGULAR COUNCIL ITEMS

10. Approve the position reclassification of the current Human Resources Specialist to a Human Resources Analyst, effective July 1, 2025.

City Manager Patrick Martinez gave staff report.

Vice Mayor Campbell made a motion, second by Council Member McCorkle, to Approve the position reclassification of the current Human Resources Specialist to a Human Resources Analyst, effective July 1, 2025.

Motion carried by the following roll call vote:

Ayes: Council Members Ford, McCorkle, Vice Mayor Campbell, Council Members Pogue, Belt, Longbrake
Noes: None

Absent: None
Abstain: None

11. Waive full reading and Adopt Ordinance 675-AC adding Chapter 11A, Camping, to the Needles Municipal Code, establishing regulations prohibiting camping on public property. (First Read Introduction)
City Manager Patrick Martinez gave staff report.

Deputy City Attorney Lena Wade commented on edits.

Council asked questions.

No Public Comment.

Council Member McCorkle made a motion, second by Council Member Ford, to Waive full reading and Adopt Ordinance 675-AC adding Chapter 11A, Camping, to the Needles Municipal Code, establishing regulations prohibiting camping on public property. (First Read Introduction)
Agenda Item 13.

Motion carried by the following roll call vote:

Ayes: Council Members Ford, McCorkle, Vice Mayor Campbell, Council Members Pogue, Belt
Noes: Council Member Longbrake

Absent: None
Abstain: None
CITY ATTORNEY REPORT – given by Deputy City Attorney Lena Wade CITY CLERK REPORT – given by City Clerk Candace Clark
CITY MANAGER REPORT – for the weeks of June 20 and June 27, 2025, given by City Manager Patrick Martinez

COUNCIL REQUESTS
Council Member Ford
 City Fireworks show for 250-year anniversary next year Council Member McCorkle
 Thanked Jared Johnston for comments on city cleanup
 Requested staff get woodchipper quote
 City should use local cable channel
Vice Mayor Campbell
 Grandkids to 4th of July pool party – was nice
 Received positive comments on improvements at Bob Belt Beach Park  Requested staff look into painting Electric Boxes – use local artists/youth  Thanked Cal Trans for California Bear cleanup
 Asked about easement for residents near electric yard Council Member Pogue
 Congratulated Eagle Scout
 Flag at Santa Fe Park is tattered
 Water Guru recommends watering before sunrise
Council Member Belt
 Nothing
Council Member Longbrake
 Agreed with Commissioner Ford on Fireworks for 250-year celebration  Agreed with Vice Mayor Campbell on painting Electric Boxes – stated Laughlin does this  Asked about the voting board and requested staff look into getting a visual voting system Mayor Jernigan
 Reported on Jose Esparanza’s visit
 Thanked Elks for the 4th of July party at the pool
 Reported on attendance at the Cal Cities joint meeting with Vice Mayor Campbell  TV in the lobby of City Hall
ADJOURNMENT – Mayor Jernigan adjourned the meeting at 7:19 pm ________________________________________ ________________________________________ Mayor Janet Jernigan City Clerk Candace Clark
Agenda Item 13.

City of Needles, California
Request for City Council Action
CITY COUNCIL NPUA HACN Regular Special
Meeting Date: August 12, 2025
Title: June 2025 Treasurer’s Report
Background: Pursuant to California Government Code Section 53607, the City Treasurer is required to make a monthly report of the investment portfolio to the legislative body.

Attached is the June 2025 Treasurer’s Report that contains information on the cash and investments held in the portfolio by the City of Needles, Needles Public Utility Authority, and Housing Authority of the City of Needles.

During June, the City invested $5 million of the idle cash in LAIF, the State of California’s Local Agency Investment Fund, from the balance in the City’s Wells Fargo bank account. The cash was not immediately needed to meet obligations and, therefore, was invested to provide an additional income for the City.

Interest income earned on the LAIF account balances is apportioned by the State on a quarterly basis, and the rate for each quarter fluctuates based on current financial market conditions. The June quarterly apportionment rate on LAIF investments was 4.40 percent, down slightly (0.08 percent, or 8 basis points) from the March rate of 4.48 percent.

Page 2 ends

Trust Fund and the NPUA 2016 Refunding Revenue Bonds. The All American Canal Trust Fund was created by the US Bureau of Reclamation, the City of Needles and the Metropolitan Water District for the maintenance, capital and operation of the All American Canal in exchange for Needles receiving a local water allotment from the Colorado River. The canal is owned by the US Bureau of Reclamation and operated and maintained by the NPUA. The trust funds, managed by NPUA in its fiduciary capacity, are held at Zions Bank, as the third-party trustee, for canal capital and maintenance. The trust funds held at Zion Bank were $12,369,595 on June 30.

US Bank acts as the trustee for the NPUA 2016 Revenue Refunding Bonds. The balances in the accounts at US Bank are small. Those various bond accounts are used simply to receive scheduled bond payments from the NPUA, and then the payments to bondholders are made by US Bank. NPUA does not repay bondholders directly. The total cash held by US Bank was $187 at month end.

The investment portfolio conforms to the City’s Investment Policy, except for one investment held by the Housing Authority of the City of Needles (HACN), as reported last month. As background, the City’s independent Housing Authority was assumed by the City of Needles in February 2023. At that time, the former Housing Authority’s investment portfolio was not reviewed. The Invesco investment in shares of a mutual fund that is not allowable under the City’s Investment Policy. The value of mutual fund shares fluctuates with market conditions and, therefore, presents a level of risk to the principal that is prohibited.

The value of HACN’s mutual fund shares on June 30 was $99,042. While this is a $1,791 improvement in market value from the end of May, the Housing Authority has lost $27,019 overall when comparing current market value to the cost basis of the investment. The Housing Authority Chairperson and the Interim Finance Director worked with Invesco in June to fully divest of this investment and receive the funds. The mutual fund redemption will be reported on the July 2025 Treasurer’s Report.

Agenda Item 14.

City of Needles, California
Request for City Council Action
The City Treasurer certifies that the city has sufficient funds to meet its expenditure obligations during the next six months.

Fiscal Impact: LAIF interest is paid quarterly. The interest earned at LAIF for the June quarter was $69,401, apportioned at a 4.40 percent interest rate. During the March quarter, interest earned was only $53,448, despite a slightly higher interest apportionment rate of 4.48 percent. This is $15,950 increase over the prior quarter is due the $5 million deposit in June.

For the month of June only, the LAIF accounts earned $33,996. The interest earned on interest-bearing bank accounts was $421. $177 was earned on the certificates of deposit held by NPUA at Arrowhead Credit Union.

Total portfolio income in June 2025 was $34,594, compared to $18,324 in May 2025. This is an increase of $16,270 in portfolio income compared to the prior month.

Environmental Impact: None.

Recommended Action: Accept and file the June 2025 Treasurer’s Report.

Submitted By: Jill Taura, Interim Finance Director
City Manager Approval: Date:

Other Department Approval (when required): Date:

Approved: Not Approved: Tabled: Other:
8/7/2025
Agenda Item 14.

Agenda Item 14.

City of Needles, California
Request for City Council Action
CITY COUNCIL NPUA HACN Regular Special
Meeting Date: August 12, 2025
Title: July 2025 Treasurer’s Report
Background: Pursuant to California Government Code Section 53607, the City Treasurer is required to make a monthly report of the investment portfolio to the legislative body.

Attached is the July 2025 Treasurer’s Report that contains information on the cash and investments held in the portfolio by the City of Needles, Needles Public Utility Authority, and Housing Authority of the City of Needles.

During July, the City invested $6 million of its idle cash in LAIF, the State of California’s Local Agency Investment Fund, from the City and NPUA bank accounts at Wells Fargo. The cash was not immediately needed to meet obligations and, therefore, was invested to provide an additional income to the City and NPUA. Interest income on the LAIF balances is apportioned by the State on a quarterly basis, and the rate for each quarter fluctuates based on current financial market conditions. The most recent quarterly apportionment rate for the June quarter end was 4.40 percent. At its July meeting, the Federal Open Market Committee (the “Fed”) decided to leave the fed funds rate unchanged at the current range of 4.25 percent to 4.50 percent; as such, we expect this favorable interest rate at LAIF to continue over the next quarter. Since July is not the end of a calendar quarter, no interest was apportioned (i.e., paid) by LAIF in July; however, interest continues to accrue on the balances each month. Interest is paid on the 15th of the month following the end of a calendar quarter.

There were several other investment transactions during the month as the Interim Finance Director works to rebalance the portfolio and increase earnings on the city’s idle cash balances. The Housing Authority mutual fund investment was redeemed in the amount of $97,937.64 (including $133 of residual dividend cash in the account) at a final investment loss of $28,237. The mutual fund investment was held by the Housing Authority before management of the Authority was transferred to the City. However, the City was required to redeem it because it was not in compliance with the City’s Investment Policy. The cash will be invested in LAIF as soon as the Housing Authority’s new LAIF account is established in August.

Other transactions included maturities of two certificates of deposits at Arrowhead Credit Union and a third certificate of deposit was withdrawn early. The CDs were earning 0.35 percent interest vs. the LAIF rate of 4.40 percent. After factoring in the $350 early withdrawal penalty, staff estimates that an additional $4,535 in interest income will be realized on that third CD alone by reinvesting the funds in LAIF rather than holding it to maturity. As discussed above, these funds were invested in LAIF at the end of July, along with other idle cash in the bank accounts.

Page 2 ends

Trust Fund and the NPUA 2016 Refunding Revenue Bonds. The All American Canal Trust Fund was created by the US Bureau of Reclamation, the City of Needles and the Metropolitan Water District for the maintenance, capital and operation of the All American Canal. In exchange, Needles received a local water allotment from the Colorado River since it has no formal water rights. The canal is owned by the US Bureau of Reclamation and operated and maintained by NPUA. The trust funds, managed by NPUA in its fiduciary capacity, are held at Zions Bank as the third-party trustee, for canal capital and maintenance.

The market value of the funds held at Zion Bank on June 30 was $12,410,784.

AMENDED
Agenda Item 15.

City of Needles, California
Request for City Council Action
US Bank acts as the trustee for the NPUA 2016 Revenue Refunding Bonds. The balances in the accounts at US Bank are usually small, unless funds have been sent to cover an upcoming bond payment, as was the case in July. These various bond accounts are used simply to receive scheduled bond payments from the NPUA, and then the payments to bondholders are made by US Bank. NPUA does not repay bondholders directly. The total cash held by US Bank was $722,379 at month end.

The City’s investment portfolio conforms to the City’s Investment Policy in all respects. The City Treasurer certifies that the city has sufficient funds to meet its expenditure obligations during the next six months.

Fiscal Impact: LAIF interest is paid quarterly so no interest was paid in July 2025. However, the accrued interest on the LAIF balances was $39,330 compared to $33,996 last month. This is an increase of $5,334 due primarily to the $6 million deposit at the end of July.

Total portfolio income in July 2025 was $39,765, including both LAIF and the small amount of interest received on balances held in interest-bearing bank accounts.

Environmental Impact: None.

Recommended Action: Accept and file the July 2025 Treasurer’s Report.

Submitted By: Jill Taura, Interim Finance Director
City Manager Approval: Date:

Other Department Approval (when required): Date:

Approved: Not Approved: Tabled: Other:
8/11/2025
Agenda Item 15.

Agenda Item 15.

City of Needles, California
Request for City Council Action

Page 1 of 1 ends

CITY COUNCIL NPUA Regular Special
Meeting Date: August 12, 2025
Title: FY24 Emergency Management Performance Grant (EMPG) in the amount of $13,227
Background: The U.S. Department of Homeland Security (DHS) issued a Notice of Funding Opportunity for Fiscal Year 2024 titled Emergency Management Performance Grant Program (EMPG).

The goal of the FY 2024 EMPG Program is to provide funds to assist state, local, tribal, and territorial emergency management agencies to implement the National Preparedness System (NPS) and to support the National Preparedness Goal (the Goal) of a secure and resilient nation.

The San Bernardino County Office of Emergency Services (OES) issued a call for projects among several jurisdictions, along with an allocation matrix, to submit proposed projects. The City of Needles' allocation for FY 2024 EMPG was $13,227.

In November 2024, the City of Needles submitted a project proposal. The City of Needles' proposed project will fund a portion of the Utility Manager whose job description includes Emergency Management Coordinator duties. The Utility Manager is a full-time position to be funded by a portion of emergency response funds. The Utility Manager for the City of Needles is the Emergency Response Coordinator in the capacity to prevent, prepare for, mitigate against, respond to, and recover from emergencies and disasters, natural or man-made. The proposed project will be directed at public education and outreach, updating the City of Needles' local hazard mitigation plan, and EOC readiness and enhancements.

Fiscal Impact: The adopted fiscal year 2026 budget included a new revenue and expenditure line item for EMPG to allocate a portion of the Emergency Response Coordinator's labor costs.

Environmental Impact: N/A
Recommended Action: Accept the FY24 Emergency Management Performance Grant (EMPG) in the amount of $13,227
Submitted By: Rainie Torrance, Utility Manager
City Manager Approval: Date:

Other Department Approval (when required): Date:

Approved: Not Approved: Tabled: Other:
8/7/2025
8/8/2025
Agenda Item 16.

Agenda Item 16.

City of Needles, California
Request for City Council Action

Page 1 of 1 ends

CITY COUNCIL NPUA Regular Special
Meeting Date: August 12, 2025
Title: Resolution 2025-34 Authorizing Submittal of Individual Grant Applications and Related Authorization for all Grant Programs Related to CalRecycle
Background: The City of Needles has historically submitted several grant funding applications to CalRecycle for Food Waste Prevention and Rescue, Organics, and Illegal Dumping.

The enclosed resolution allows the City Manager or designee to submit grant funding applications on behalf of the City of Needles for up to 5 years. City Staff continually review funding opportunities available through CalRecycle and will prepare applications that best fit the needs of the City of Needles.

Fiscal Impact: Potential increase in grant revenue; specific amounts will depend on successful application awards.

Environmental Impact: N/A
Recommended Action: Adopt Resolution 2025-34 Authorizing Submittal of Individual Grant Applications and Related Authorization for all Grant Programs Related to CalRecycle
Submitted By: Rainie Torrance, Utility Manager
City Manager Approval: Date:

Other Department Approval (when required): Date:

Approved: Not Approved: Tabled: Other:
8/7/2025
8/8/2025
Agenda Item 17.

RESOLUTION 2025-34

A RESOLUTION OF THE CITY OF NEEDLES AUTHORIZING SUBMITTAL OF

INDIVIDUAL GRANT APPLICATIONS AND RELATED AUTHORIZATIONS

FOR ALL GRANT PROGRAMS
WHEREAS, the California Public Resources Code authorizes the Department of Resources Recycling and Recovery (CalRecycle) to administer various Grant Programs; and WHEREAS, in furtherance of this authority, CalRecycle is required to establish procedures governing the administration of the Grant Programs; and WHEREAS, CalRecycle grant application procedures require, among other things, an applicant’s governing body to declare by resolution certain authorizations related to the administration of CalRecycle Grants.

NOW, THEREFORE, BE IT RESOLVED that the City of Needles is authorized to for all eligible grant programs offered by CalRecycle for which the City qualifies.

BE IT FURTHER RESOLVED that the City Manager or their designee is hereby authorized as Signature Authority to execute in the name of the City of Needles all grant documents, including but not limited to, applications, agreements, amendments, and requests for payment, necessary to secure grant funds and implement the approved grant project.

BE IT FURTHER RESOLVED that these authorizations are effective for five years from the date of adoption.

PASSED, APPROVED, AND ADOPTED at a regular meeting of the City Council of the City of Needles, California, held on the 12th day of August 2025, by the following roll call vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Janet Jernigan, Mayor
ATTEST:

Candace Clark, City Clerk
APPROVED AS TO FORM:

Lena Wade, Deputy City Attorney
Agenda Item 17.

Agenda Item 17.

City of Needles, California
Request for City Council Action
CITY COUNCIL NPUA Regular Special
Meeting Date: August 12, 2025
Title: Approve filing of a claim for Local Transportation Fund (LTF) and State Transit Assistance (STA) Funds for the fiscal year 2025-2026 Background: Staff is seeking approval to file a claim for LTF and STA for funding of the Needles Area Transit, Senior Dial-a-Ride Specialized Transportation, and DAR Fort Mohave/ Bullhead Shuttle programs for the 2025-2026 fiscal year. The claim is based on budget numbers approved at the June 10 Council meeting and includes operational and administrative expenses and the city's share of cost to participate in a transit performance reporting system. Council approval of the claim is required before submittal to the San Bernardino County Transportation Authority (SBCTA).

Fiscal Impact: $327,847 in LTF; $133,251 in STA operations; and $35,487 in STA capital. There is no financial impact to the general fund.

Environmental Impact: None
Recommended Action: Approve filing of a claim for Local Transportation Fund (LTF) and State Transit Assistance (STA) Funds for the fiscal year 2025-2026.

Submitted By: Cheryl Sallis, Community Services Manager City Manager Approval: Date:

Other Department Approval (when required): Date:

Approved: Not Approved: Tabled: Other:
8/7/2025
8/8/2025
Agenda Item 18.

City of Needles, California
Request for City Council Action
CITY COUNCIL NPUA HACN Regular Special
Meeting Date: August 12, 2025
Title: Proposal for Financial Audit Services
Background: The City and its component units, the NPUA and Needles Housing Authority, are required to complete a number of independent financial audits each year. The City audit, required under state law, includes the City governmental funds, both component units of the City (NPUA and HACN), and also the Needles Public Financing Authority (NPFA). As a condition of the Refunding Revenue Bonds issued in 2016, the NPUA is required to have its own stand-alone audit. The Housing Authority is also required to have its stand-alone audit by HUD. Other audits and reports are required as a condition of grant or special revenues the city receives, including the Single Audit, State Controller’s Report, and Street Report as well as transit audits performed by the County’s independent auditors. The costs are significant each year.

In October 2023, city staff issued formal bids for audit services for Fiscal Year 2023 and Fiscal Year 2024 City and NPUA audits. Bids were received from only two audit firms, Vasquez and Company and LSL CPAs and Advisors. While not the low bidder, staff recommended that Council contract with Vasquez and Company because they had previously completed the NPUA stand-alone audit. Vasquez finalized the Fiscal Year 2023 City audit in July and staff has begun work on the Fiscal Year 2024 audit.

In July 2025, rather than go through a formal bidding process again that would be time-consuming and potentially unproductive, staff solicited an updated proposal from LSL CPAs and Advisors. This was done for several reasons. First, last time the city only received two bid responses, one of which was LSL CPAs and Advisors, the other was Vasquez. Second, based on the current experience and cost of Vasquez’ audit services, staff believed a lower price and a higher level of service could be achieved by switching to the other bidder. Third, staff is soliciting bids for Fiscal Year 2025 and it is late since many auditors already have their audit clients lists selected and do not have the ability to take on new clients at this time. Cities typically engage auditors several months before the end of the fiscal year but that was not possible with the vacancy of the Finance Director and the tremendous backload of work in Finance. Lastly, the City hired a consultant to review the Finance Department operations in 2023. LSL CPAs and Advisors was specifically recommended as a highly qualified firm to conduct the City’s audits.

The updated proposal from LSL CPAs and Advisors is lower than the actual audit costs for Fiscal Year 2023 and is a significant expansion of the audit services provided. This includes implementation services for new financial reporting requirements issued each year by the Governmental Accounting Standards Board (GASB) and audit preparation and readiness services, neither of which Finance is receiving under the current Vasquez contract. Moreover, LSL is a major audit firm in California with superior service provided to its clients. Based on these reasons, staff recommends that Council waive the formal bidding process and award a three-year contract for financial audit services for Fiscal Years 2025 through 2027 with an option to extend the contract for an additional two years.

Fiscal Impact: The LSL CPAs and Advisors proposal for Fiscal Year 2025 audit services is $146,047, including the expanded services, as shown in the table on the following page.

For Fiscal Year 2023, the City has paid $141,655 to date to Vasquez for the City and NPUA audit and Smith Marion for the Housing Authority audit. Vasquez estimates an additional $30,000 will be billed to the City for finalizing the Fiscal Year 2023 audit. Therefore, total audit billings from both audit firms for Fiscal Year 2023 audits will total approximately $171,655.

Agenda Item 19.

City of Needles, California
Request for City Council Action
The City would realize a savings of approximately $25,608 by contracting with LSL CPAs and Advisors, including the expanded services and a 10% contingency.

Audit costs are shared between the General Fund, NPUA and Housing funds. The Fiscal Year 2026 budget contains sufficient appropriation authority for the proposed audit contract. No additional budget appropriations are needed to cover the cost of the Fiscal Year 2025 citywide audits or to increase the purchase order by $30,000 for Vasquez audit cost overruns for the Fiscal Year 2023 city audit.

SUMMARY OF COSTS
LSL CPAs and ADVISORS PROPOSAL
Environmental Impact: None.

Recommended Action: Waive the formal bid requirement for independent financial audit services and accept the three-year proposal (Fiscal Year 2025-2027) from LSL CPAs and Advisors in the amount of $416,713, including a 10% contingency, with an option to extend the contract in years 4 and 5; and Increase the Purchase Order with Vasquez and Company LLC for Fiscal Year 2023 audit services by $30,000 for audit cost overruns.

Submitted By: Jill Taura, Interim Finance Director
City Manager Approval: Date:

Other Department Approval (when required): Date:

Approved: Not Approved: Tabled: Other:
8/7/2025
Agenda Item 19.

PREPARED BY

LSL, LLP
Certified Public Accountants
License Number 2584
City of Needles
Professional Auditing Services
Date of Submission: July 14, 2025 Valid
for 90 Days
Authorized by:

Ryan Domino, CPA, Partner
[email protected]
500 Technology Drive
Suite 350
Irvine, CA 92618
(949) 829 - 8299
Agenda Item 19.

City of Needles
Professional Auditing Services
1 www.lslcpas.com | 1
Table of Contents
TABLE OF CONTENTS ........................................................................................................................... 1 SECTION 1 – EXECUTIVE SUMMARY ................................................................................................... 2 SECTION 2 – FIRM PROFILE.................................................................................................................. 4 History & Size ........................................................................................................................................ 4 Location ................................................................................................................................................. 4 LSL’s Government Team Resources .................................................................................................... 4 Government Auditing Standards ........................................................................................................... 5 Desk Review / Disciplinary Action ......................................................................................................... 5 Peer Review .......................................................................................................................................... 5 SECTION 3 – FIRM QUALIFICATIONS ................................................................................................... 8 GFOA Award Program .......................................................................................................................... 8 Single Audit Experience ........................................................................................................................ 8 Organizational Chart .............................................................................................................................. 9 Engagement Team Resumes .............................................................................................................. 10 Additional Resources ........................................................................................................................... 11 Training & Seminars ............................................................................................................................ 12 SECTION 4 – WORK PLAN & AUDIT SCHEDULE .............................................................................. 12 Our Understanding of the Scope of Work ............................................................................................ 12 Project Management Methodology ...................................................................................................... 12 Project Schedule ................................................................................................................................. 13 Proposed Work Plan ............................................................................................................................ 14 Proposed Segmentation ...................................................................................................................... 14 Level of Staff Assigned and Number of Hours to be Assigned ............................................................ 16 Audit Sampling .................................................................................................................................... 17 Type And Extent of Analytical Procedures .......................................................................................... 17 Electronic Data Processing Software & AI Technology ....................................................................... 17 Determining Laws and Regulations Subject to Audit Test Work ......................................................... 18 Drawing Audit Samples for Compliance .............................................................................................. 19 LSL’s Approach to Understanding the City’s Internal Control Structure .............................................. 19 Anticipation Of Potential Audit Problems, Roles & Responsibilities of the City ................................... 19 Working Paper Retention and Access ................................................................................................. 20 SECTION 5 – COST PROPOSAL .......................................................................................................... 20 All-Inclusive Maximum Price ................................................................................................................ 20 LSL’s Standard Hourly Billing Rates .................................................................................................... 21 Additional Professional Services ......................................................................................................... 21 Manner of Payment ............................................................................................................................. 21 SECTION 6 – REFERENCES ................................................................................................................ 21 SECTION 7 – INSURANCE.................................................................................................................... 23 SECTION 8 – BENEFITS OF WORKING WITH LSL ............................................................................ 23 Accounting Today Regional Leader .................................................................................................... 23 Our Core Values .................................................................................................................................. 24 Best of Accounting Award ................................................................................................................... 24 APPENDIX A – CURRENT LIST OF MUNICIPAL CLIENTS ................................................................ 25 APPENDIX B – ENGAGEMENT TEAM RESUMES .............................................................................. 28 APPENDIX C – COI EVIDENCE OF COVERAGE ................................................................................. 34 Agenda Item 19.

City of Needles
Professional Auditing Services
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Section 1 – Executive Summary
July 14, 2025
Jill Taura
Finance Director - Interim
City of Needles
817 Third Street
Needles, CA 92363
Dear Ms. Taura,
LSL, LLP (“LSL”, “LSL CPAs”) is pleased to present our proposal for Professional Auditing Services, and we value the opportunity to demonstrate our professional qualifications and commitment to excellence to the City of Needles (“City”).

This proposal details our understanding of the scope of work discussed with you during our introductory phone call on July 8, 2025, and showcases our firm’s experience, knowledge, and creative problem-solving capabilities in governmental auditing. With our extensive government experience, we are confident that LSL is the best-qualified accounting firm for the City.

We understand that the City of Needles is seeking a qualified firm to conduct the annual independent audit of the City‘s financial transactions for a contract period of three years, beginning with the fiscal year ending June 30, 2025, through 2027, with the option to extend for two years, extending through 2029. This includes expressing an opinion on the fairness of the City‘s financial statements; conducting component unit audits for Needles Public Utility, Housing Authority of the City of Needles, and the Needles Public Financing Authority; performing agreed-upon procedures on the Gann Appropriations Limit; as well as assisting the City in preparing its annual Street Report, State Controller’s Report, and financial statements.

At LSL, we specialize in high-quality governmental audits aligned with GAAS and current GASB pronouncements. With our extensive experience in local government audits, we prioritize accuracy and thoroughness while ensuring timely report delivery. Our commitment to effective collaboration and transparency with the City ensures the integrity of its financial reporting and compliance with all regulatory requirements.

Agenda Item 19.

City of Needles
Professional Auditing Services
3 www.lslcpas.com | 3
License to Practice in California
LSL is a public accounting firm licensed by the State of California Department of Consumer Affairs as a Public Accounting Partnership. Additionally, we are members of the American Institute of Certified Public Accountants (AICPA) and the California Society of Certified Public Accountants (CalCPA). All key members assigned to this engagement are licensed or are in the process of obtaining their license as Certified Public Accountants by the State of California.

Independence
LSL meets the independence requirements set forth by the Government Auditing Standards.

Our partners have no ownership in any other business organization that currently or will potentially provide services, supplies, materials, or equipment to the City. We annually distribute a listing of our firm's clients to all employees to ensure that any possible independence threats are properly documented and reviewed.

Business License
LSL affirms that we will obtain and maintain active business licensure with the City of Needles upon award of contract, if required to do so.

Authorized Representative
Ryan Domino is the designated Engagement Partner who will serve as the primary point of contact for this proposal. He is authorized to make representations on behalf of our firm and can be reached directly by phone at (714) 592-1814 or by email at [email protected].

Please contact Ryan for any clarification or contract negotiations related to this proposal.

Our proposal is a firm and irrevocable offer for ninety (90) calendar days following the closing date of the receipt of proposals. We welcome the opportunity to discuss any aspect of our proposal to ensure your complete satisfaction.

Sincerely,
Ryan Domino, CPA, Partner

LSL, LLP
500 Technology Drive
Suite 350
Irvine, CA 92618
(949) 829 - 8299
Agenda Item 19.

City of Needles
Professional Auditing Services
4 www.lslcpas.com | 4
Section 2 – Firm Profile

HISTORY & SIZE
LSL, LLP (“LSL”) is a limited liability partnership and is not a wholly owned subsidiary of a parent company.

LSL was established in 1929 and has grown as a leader in the government sector. Our full-service accounting firm is headquartered in Irvine, California, with a dynamic team of 14 partners, 2 principals, and 150 employees. We provide auditing, accounting, and consulting services to over 100 municipal clients, including counties, cities, water and electric utility districts, and special-purpose government agencies. Our government sector services encompass a broad range of specialties, including attestation, compliance, consulting, outsourced accounting and reporting, year-end close assistance, interim staffing, strategic planning, and tax services.

LOCATION
Our Offices
Irvine, CA - Headquarters
500 Technology Drive, Suite 350
Irvine, CA 92618
Phone: (949) 829-8299
Sacramento, CA
2151 River Plaza Dr., Suite 150
Sacramento, CA 95833
Phone: (916) 503-9691
The Woodlands, TX
21 Waterway Avenue, Suite 30089
The Woodlands, TX 77380
Phone: (936) 828-4587
LSL’s virtual footprint of our government team spans across the United States. At LSL, we regularly share staff and resources across our offices, providing you with access to our entire governmental team. This approach ensures that you receive the highest level of service and expertise possible, allowing us to deliver optimal results. LSL has no upcoming changes to the structure of our company or key personnel to report.

LSL’S GOVERNMENT TEAM RESOURCES
Our governmental audit staff consists of three (3) Partners, one (1) Director, four (4) Senior Managers, five (5) Managers, eleven (11) Supervisors, and twenty (20) Professional Staff.

LSL will not be subcontracting any portion of the City’s audit. All staff assigned to the audit portion of the engagement will be employed by LSL on a full-time basis and have extensive experience providing auditing services for cities, counties, and special-purpose government agencies. However, LSL does collaborate with a third-party for the preparation of the SCO (State Controller's Office) reports to ensure that the reports are prepared and filed correctly and timely by experts in those reports.

Agenda Item 19.

City of Needles
Professional Auditing Services
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Our educational programs are designed to provide our team members with the knowledge and skills necessary to deliver high-quality services to our clients. We offer a variety of training opportunities, including those provided by CalCPA, AICPA, Government Audit Quality Center, and Government Finance Officers Association (GFOA).

GOVERNMENT AUDITING STANDARDS
LSL understands its responsibilities to perform audits and issue opinions on the City’s financial statements as well as its fair presentation. Our financial audits are performed in accordance with the Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller General of the United States, and our Single Audits are performed in accordance with the requirements of the Uniform Guidance. We will also evaluate the City's internal control system and provide recommendations for growth and improvement.

DESK REVIEW / DISCIPLINARY ACTION
There have been no disciplinary actions against our organization since its inception. There have been no litigations against our firm in the past three years. Our Single Audit reports are desk reviewed either by the federal cognizant agency or the State Controller’s Office acting as the Oversight Agency. LSL has never had a report rejected by any of these agencies and is highly regarded and recognized by the staff of the State Controller’s Office for top-quality reports.

PEER REVIEW
Our firm has participated in the AICPA Peer Review Program since its inception. All our peer reviews have covered governmental engagements and have received pass ratings. Our most recent peer review conducted by Spafford and Landry CPAs is provided on the following pages.

Agenda Item 19.

City of Needles
Professional Auditing Services
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Agenda Item 19.

City of Needles
Professional Auditing Services
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Agenda Item 19.

City of Needles
Professional Auditing Services
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Section 3 – Firm Qualifications
A current list of municipal clients can be found in Appendix A, which includes LSL’s most significant engagements conducted within the last three (3) years that are similar to the engagement described in this request for proposal.

GFOA AWARD PROGRAM
LSL understands the significance of obtaining and maintaining the Certificate of Excellence in Financial Reporting from the GFOA. We have prepared financial statements and footnote disclosures for many of our local government clients who have received this award. Our governmental partners, managers, and seniors are closely involved in the preparation of these reports. Clients currently receiving the GFOA award are also noted in Appendix A.

SINGLE AUDIT EXPERIENCE
Our firm has extensive experience in performing Single Audits for local government agencies under the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, Audit Requirements of Federal Awards (Uniform Guidance), and the United States Office of Management and Budget (OMB).

Appendix A also includes a list of government audit clients for which a Single Audit has been performed in the last fiscal year. Additionally, the table below highlights recent examples of federal programs audited by LSL.

Federal Granting Agency AL # Name of Program
U.S. Department of Agriculture 10.557 Special Supplemental Nutrition Program for Women, Infant, and Children U.S. Department of Housing & Urban Development 14.195 Section 8 Housing Assistance Payment Program U.S. Department of Housing & Urban Development 14.218 Community Development Block Grants/Entitlement Grants U.S. Department of Housing & Urban Development 14.228 Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii
U.S. Department of Housing & Urban Development 14.239 HOME Investment Partnerships Program U.S. Department of Housing & Urban Development 14.856 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation U.S. Department of Housing & Urban Development 14.871 Section 8 Housing Choice Vouchers U.S. Department of Transportation 20.106 Airport Improvement Program U.S. Department of Transportation 20.205 Highway Planning and Construction U.S. Department of Transportation 20.507 Federal Transit Formula Grants U.S. Department of Treasury 21.019 Coronavirus Relief Fund (CRF) U.S. Department of Treasury 21.027 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) U.S. Environmental Protection Agency 66.458 Capitalization Grants for Clean Water State Revolving Funds U.S. Department of Health and Human Services 93.563 Child Support Enforcement U.S. Department of Health and Human Services 93.667 Social Services Block Grant U.S. Department of Health and Human Services 93.676 Unaccompanied Alien Children Program U.S. Department of Health and Human Services 93.778 Medical Assistant Program - Medicaid Cluster U.S. Department of Homeland Security 97.036 Disaster Grants- Public Assistance (Presidentially Declared Disasters) U.S. Department of Homeland Security 97.067 Homeland Security Grant Program Agenda Item 19.

City of Needles
Professional Auditing Services
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ORGANIZATIONAL CHART
Ryan Domino, CPA
Engagement Partner
Ryan Domino has a strong technical focus and specializes in governmental accounting and auditing. He currently serves as a technical reviewer for the Government Finance Officers Association (GFOA) and regularly presents at our firm’s annual GASB Update and at CSMFO’s chapter meetings where he presents and trains on the latest GASB pronouncements. Ryan is an expert on Single Audit planning and execution and holds advanced certification from the AICPA. Ryan provides our clients with a competitive advantage as a member of GFOA’s Special Review Committee for the Award for Excellence in Financial Reporting and able to provide valuable insights and recommendations to help organizations achieve excellence in financial reporting.

LOGO
Christian Townes, CPA
Concurring Partner
13 years of experience
Ryan Domino, CPA
Engagement Partner
13 years of experience
Berrett Warnick, CPA
Sr. Manager
18 years of experience
Chloe Zabrek
Supervisor
5 years of experience
Staff
Associate
Staff
Associate
Staff
Associate
Kelly Telford, CPA
Consulting Partner
22 years of experience
Agenda Item 19.

City of Needles
Professional Auditing Services
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Christian Townes, CPA
Concurring Partner
Christian has dedicated over 12 years to public accounting, with a focus on governmental services and auditing, including federal grant compliance. She has a strong background in navigating the complexities of GASB regulations, ensuring compliance and accuracy in financial processes. Additionally, Christian specializes in Single Audit planning and execution, along with a strategic approach to audit processes. She excels in evaluating and performing Single Auditspecific requirements, including major program determination, audit sampling, and reporting on the compliance of internal controls. As a Partner in LSL’s Government Services, Christian takes the initiative to work closely with her clients, troubleshooting their difficulties and developing the best processes that fit their needs.

ENGAGEMENT TEAM RESUMES
Team resumes are available in Appendix B, which details the position of each team member in the firm, their educational background, and their years and types of experience. The resumes also provide information on relevant continuing education completed by the team members during the past three years. Proposed team members will be available for ninety (90) days from the proposal due date. LSL will promptly notify the City of any changes in key personnel prior to award.

Staff Continuity
To ensure the quality of our staffing, we have established firm policies that prioritize the continuity of engagement teams, except in cases where an employee has left the firm or has been promoted. In the event of any changes in staffing at the Manager position and above, LSL will first seek written permission from the City.

Quality of Staff Assurance
LSL is committed to providing the City with a stable and experienced team that is dedicated to delivering a high-quality audit and exceptional service. We understand the importance of maintaining a strong and reliable team throughout the engagement, and we will work closely with the City to ensure that any staffing changes are handled with minimal disruption to the continuity of the engagement.

Agenda Item 19.

City of Needles
Professional Auditing Services
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Continuing Education
At LSL, we strongly emphasize professional development and continuing education to ensure that our team members are up to date on the latest developments in governmental accounting and auditing. As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a two-year period.

ADDITIONAL RESOURCES
The LSL team is comprised of top talent within the industry with comprehensive experience beyond governmental audit, accounting, and advisory services. When you partner with LSL, you gain access to the experience, knowledge, and resources of our entire team, including our consulting and technology teams. We are committed to helping finance departments thrive by providing the guidance, tools, and services that foster lifelong success for your finance team.

We encourage our clients to tap into our full professional team of industry and product experts for your full-service consulting, staffing, and financial report automation solutions.

Financial & Compliance
Audits
Consulting, Staffing &
Training
Technology & RPA
Kelly Telford, CPA
Consulting Partner
Kelly is a respected leader in public finance and is known for being a change agent and thought leader in organizational strategy. She has developed her expertise in public and local government accounting and auditing, financial forecasting, budget development, public utilities, investment management, grant management, human resources, and information technology. She has taught classes for GFOA and CSMFO and has presented at annual conferences for GFOA, CSMFO and GFOAA. She has previously served as Finance Director for the cities of Costa Mesa and Seal Beach as well as the Los Angeles Community Development Agency. Kelly has a proven track record of helping agencies identify operating inefficiencies assisted in departmental reorganizations, identify internal control challenges, completing yearend close procedures, and serving as an outsourced Finance Director.

Her practical recommendations are instrumental in helping our team and our clients achieve a high-quality and efficient audit while providing valuable feedback for organizational improvements.

Agenda Item 19.

City of Needles
Professional Auditing Services
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TRAINING & SEMINARS
LSL regularly leads training courses and seminars on introductory governmental accounting, financial reporting, internal control risk assessments, and all GASB updates and best practices.

These resources are available to our clients for additional information and continued support.

These will be opportunities made available through our firm to the City for training or continuing professional education credits on current issues in governmental auditing and accounting.

Section 4 – Work Plan & Audit Schedule

OUR UNDERSTANDING OF THE SCOPE OF WORK
LSL understands that the City of Needles is seeking a qualified firm to perform the City’s financial audit and related services, consisting of the following final financial and compliance reports:
 City’s Basic Financial Audit in accordance with Government Auditing Standards  Single Audit (if applicable thresholds are met)
 Needles Public Utility Authority Component Unit Financial Audit  Housing Authority of the City of Needles Component Unit Financial and Compliance Audits
 Needles Public Financing Authority Financial Audit
 Financial Transactions Report for the State Controller’s Office  Street Report
 Financial Statement (ACFR) Preparation Assistance
 Other required letters and communications

PROJECT MANAGEMENT METHODOLOGY
The LSL team holds itself to a high standard for timely delivery and effective communication of key milestones. We understand the importance of being responsive and communicative with our clients, and we are committed to being available on a day-to-day basis to address any questions or concerns that may arise throughout the engagement. Areas of concern and potential findings will be communicated to the City as soon as they are discovered to mitigate any surprises throughout the audit.

At the beginning of the engagement, we will hold a planning meeting with you to determine the timeline, expectations, and desired outcome of the agreement on the issuance of financial statements. Throughout the process, we will have periodic meetings with you to provide updates and discuss progress. Upon award of contract and per the City’s requested timeline, LSL will work closely with the City to develop an audit plan and timeline to ensure compliance and timely deliverables.

Agenda Item 19.

City of Needles
Professional Auditing Services
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As part of the Scope of Work and time requirements, we assume that the City will provide all necessary information needed to complete the financial statement and single audits. We will proactively identify and communicate any pending information from the City that could hinder our ability to complete the objectives of the engagement in a timely manner.

PROJECT SCHEDULE
LSL assumes under the time requirements that the City will have closed its books and will present the LSL team with general ledger balances that are auditable prior to the start of fieldwork. The proposed timeline is provided on the following page displaying the key stages of the audit and the deliverables. This timeline assumes that the City’s 2024 financial audit is concluded by December 31, 2025. In future years, this timeline may be adjusted to accommodate earlier issuances if the City elects to move up its audit dates. Any future movements are contingent upon the readiness of the City for earlier audit, and mutual agreement of the movement by the City and LSL.

Segment 2
Year-end Testing will
begin in February
2026.

Exit Conference will
be held on the last day
of fieldwork.

Draft Audit Letters
and Other Reports
will be provided to the
City in late February.

Entrance
Conference will be
held before interim
begins.

Segment 1
Interim Testing will
begin in January
2026.

March
Segment 3
Single Audit Testing
(if necessary) will
begin in March 2026
with draft reports
provided mid-March.

Final Reports will be
delivered no later
than March 31.

Delivery of Financial
Statements and
Presentation of
Financials - LSL will
be available as
requested to present
the results of the
financial audit virtually
(or in-person, if
requested) at the City
Council meeting.

January February April
Agenda Item 19.

City of Needles
Professional Auditing Services
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PROPOSED WORK PLAN
At LSL, we use a governmental audit program that will be tailored to the City’s operations to accommodate its specific circumstances and organizational structure. LSL’s audit programs are organized by financial statement category, which we believe is the most effective and efficient approach to substantially reduce the risk of omitting important procedures. Our approach is designed to increase audit efficiency by linking financial statement assertions, audit objectives, and procedures that are basic to most governmental audit engagements.

PROPOSED SEGMENTATION
Our audit services will be divided into the three succeeding segments:
 Pre-Audit Onboarding and Advisory Meeting
 Segment 1 – Planning and Obtaining an Understanding
 Segment 2 – Financial Audit Testing
 Segment 3 – Conclusion
 Post-Audit and Ongoing Advisory Meetings
Pre-Audit Onboarding and Advisory Meeting
Prior to commencing audit fieldwork, LSL will schedule the Pre-Audit Onboarding and Advisory Meeting to introduce the City to our secure, cloud-based file sharing software, ensuring they are comfortable organizing, uploading, and accessing requested documents throughout the audit engagement. The session will outline the entire audit process—from planning and risk assessment to financial audit testing and conclusion—to set expectations for the City and LSL.

We will provide an overview of our financial statement reporting process, including timelines for draft and final report review, and establish a mutual understanding of the client’s year-end financial closing process to support a smooth and efficient audit. In addition, we will deliver targeted training on any new GASB pronouncements applicable to the audit year, helping the client understand and implement the latest accounting standards. The goal of this meeting is to ensure the City is well informed about the upcoming audit, understands how feedback and process improvements will be communicated, and is equipped to navigate both the audit process and evolving changes in the accounting industry.

Segment 1 – Planning and Obtaining an Understanding
LSL will provide an annual audit communication letter, engagement letter, and Government Audit Quality Center Information letter. The audit communication letter is to be provided to the City Council and/or Board of Directors and can be communicated orally to those charged with governance, if requested, where we will discuss planning stages, responsibilities of the City Council, Auditors, and Management, and provide an opportunity to communicate with us as the auditors.

Agenda Item 19.

City of Needles
Professional Auditing Services
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A trial balance is requested for our planning meeting to assist the LSL team in obtaining knowledge of economic conditions, industry elements, and new standards that may affect the City. We will compile a list of PBC items based on our review of the prior year's financial statements and the gathered information that will be provided to the City one month prior to testing or earlier if requested. We operate on a paperless software system and provide a secured cloud-based portal for all clients. The City will have a separate folder that can be customized to organize, and upload requested schedules, support documents, etc.

For the first year of the contract, LSL performs extensive testing and review of the City’s internal control policies and procedures to identify not only possible control deficiencies but also areas of improvement based on industry best practices. After interim testing, we will hold an exit meeting to discuss potential weaknesses, if any, and provide feedback for improvements or valuable information gathered from any outside clientele that would benefit the City. The goal of this testing is to provide valuable insights to the City on how to better safeguard their assets, maintain operational integrity, and operate efficiently. Future years’ Segment 1 testing is less substantial, and is a follow up of the extensive documentation of year one, with certain financial reporting processes randomly selected for more extensive testing.

Segment 2 – Financial Audit Testing
Based on the information gathered thus far, we will utilize a customized audit program based on the risk assessment developed during our assessment of the City’s internal controls and Government Auditing Standards. The primary benefit of a tailored program is a focused set of procedures to address relevant areas. We believe that this approach is both effective and efficient and is critical to compliance with other material laws and regulations.

We will annually compile another customized PBC list for the year-end testing provided at least one month prior or earlier if requested. We will request trial balances from the City for our analytical review to be provided one week before testing is scheduled to commence. Year-end testing will include testing of the balance sheet, revenue and expenditures accounts, confirmation of selected balances, analytical procedures, evaluation of the internal controls, and preparation of reports and letters.

Segment 3 – Conclusion
Based on our year-end exit meeting we will discuss a plan to finalize the financial statements according to the timetable of the City. We will schedule dates for the initial and final drafts including time for LSL’s and the City’s review and approval of the financial statements. This period will also account for review by the engagement partner and quality assurance partner.

After the review and receipt of the signed Representation Letter from the City, LSL will provide a final report by March 31st of each year.

Agenda Item 19.

City of Needles
Professional Auditing Services
16 www.lslcpas.com | 16
Post-Audit and Ongoing Advisory Meetings
Throughout the year, LSL will schedule monthly or quarterly meetings, depending on the City’s frequency preference. These meetings are held to maintain touch points with the City outside of the audit weeks and discuss events occurring at the City throughout the year. The goals of these meetings are to keep LSL informed of any significant transactions or events that occur during the year which may impact the audit, but also to provide the City with valuable feedback or advice on these matters.

LEVEL OF STAFF ASSIGNED AND NUMBER OF HOURS TO BE ASSIGNED

Segment/Task Partners
Senior
Manager Supervisor Staff Clerical Total
City Audit in Accordance with GAS
Interim test work 0 0 20 30 0 50
Year-End test work 0 0 40 100 0 140
Report/Review/Supervision 10 40 0 0 10 60
Subtotal 10 40 60 130 10 250
Single Audit *
Test work 0 0 10 20 0 30
Report/Review/Supervision 2 6 0 0 2 10
Subtotal 2 6 10 20 2 40
Needles Public Utility Authority Audit
Test work 0 0 8 14 0 22
Report/Review/Supervision 2 4 0 0 2 8
Subtotal 2 4 8 14 2 30
Housing Authority Audit
Test work 0 0 8 14 0 22
Report/Review/Supervision 2 4 0 0 2 8
Subtotal 2 4 8 14 2 30
Needles Public Financing Authority Audit
Test work 0 0 5 10 0 15
Report/Review/Supervision 1 3 0 0 1 5
Subtotal 1 3 5 10 1 20
Gann Limit Agreed-Upon Procedures
Test work 0 0 0 2 0 2
Report/Review/Supervision 0 1 1 0 1 3
Subtotal 0 1 1 2 1 5
Financial Statement Preparation Assistance
Test work 0 0 30 0 0 30
Report/Review/Supervision 8 10 0 0 2 20
Subtotal 8 10 30 0 2 50
Optional - ACFR Add-on **
Test work 0 0 20 0 0 20
Report/Review/Supervision 0 0 0 0 5 5
Subtotal 0 0 20 0 5 25
TOTAL PROPOSED HOURS: 25 68 142 190 25 450
Hours proposed are for one (1) major program.

TOTAL PROPOSED HOURS
Agenda Item 19.

City of Needles
Professional Auditing Services
17 www.lslcpas.com | 17

AUDIT SAMPLING
For tests of controls, we use audit sampling. Tests of controls are procedures directed towards determining the effectiveness of the design or operation of an internal structure policy or procedures. Audit sampling is typically used for tests of controls and compliance that involve the inspection of documents and reports indicating the performance of the applicable policy or procedures and compliance with the applicable laws and regulations. Sample sizes vary based on the population and risk-based calculations.

TYPE AND EXTENT OF ANALYTICAL PROCEDURES
For the audits of the financial statements, we will use analytical procedures as an overall review of the financial information in the preliminary and final stages of the audits. These procedures are designed to assist us in planning our audits and in assessing the propriety of the conclusions reached and evaluating the overall financial statement presentation.

The procedures to be utilized consist of determining expectations for changes to significant revenue, expenditure, and balance sheet accounts, reading the financial statements and related notes, reviewing the budget and related material, and focusing on overall relationships within the financial statements.

Once determined, these are reviewed to evaluate if the changes appear reasonable or require further analysis. For all significant differences, explanations are obtained as to why the situation occurred and additional substantive procedures may be applied, and related evidence is gathered to resolve concerns and questions.

ELECTRONIC DATA PROCESSING SOFTWARE & AI TECHNOLOGY
LSL is always at the forefront of technology and finding ways to increase efficiency in our audits.

Our goal is to effectively streamline the audit process to make the burden of an audit easier on our clients and ease any technical disagreements.

Caseware
At LSL, we partner with and utilize Caseware to perform our audits and retain electronic workpapers and supporting documentation in a fully cloud-based platform. During our preparation of the ACFR, all financial statements and schedules are linked to Caseware and audit documentation, ensuring accuracy and consistency with City records and eliminating the risk of manual errors.

Agenda Item 19.

City of Needles
Professional Auditing Services
18 www.lslcpas.com | 18
LSL Caseware Cloud Portal
Our web-based portal system provides clients with the ability to securely share information in a user-friendly platform. Integrated with Caseware OnPoint Collaborate, this state-of-the-art tool enhances collaboration in accounting and auditing. It enables direct communication with clients throughout the audit process for feedback exchange and tracks activities such as audit requests, client uploads, and progress. Access to the secure hub can be restricted to relevant individuals.

This tool eliminates the necessity of sending sensitive documents via email, enhancing efficiency. Client dashboards are customizable to meet specific needs.

Data Extraction & Audit Analytics
We believe software is only as effective as those who know how to use it. That's why we train all our staff and incorporate the use of Caseware Analytics AI and IDEA into our audit approach. These two complement each other to create a risk-based transaction analysis tool.

We utilize them to scan transaction sets, identify exceptions warranting further investigation, and provide additional assurances to our clients. These tools offer users a high-level summary and reduce time spent in transaction analysis by automatically performing multiple tests on the entire transaction set. They assist in identifying duplicate payments, high-risk journal entries, and developing expectations for analytical procedures used during the audit.

Experience With ERP Systems
Many of our clients have updated their system software with new Enterprise Resource Planning (ERP) systems over the years. We make ourselves available for questions and recommendations, including assistance with the vendor selection process. Our clients' transition to more sophisticated ERP systems has allowed us to gain a better understanding of each system and its unique capabilities. We often obtain read-only access to our clients’ software and can work directly within the system. This allows us to provide useful observations and recommendations regarding internal controls and facilitates efficient audit test work. Some of the ERP and Property Tax Systems we have extensive experience with include Tyler Technologies (Munis, New World, Eden, Incode), One Solution, Oracle, SAP, Infor, Megabyte, and more.

DETERMINING LAWS AND REGULATIONS SUBJECT TO AUDIT TEST WORK The Laws and Regulations that will be subject to audit test work are determined by the applicable laws, regulations, contracts, and grant agreements which we identify through the understanding we obtain of the City and our extensive experience with other governmental entities.

Agenda Item 19.

City of Needles
Professional Auditing Services
19 www.lslcpas.com | 19

DRAWING AUDIT SAMPLES FOR COMPLIANCE
The sampling procedures test the operating effectiveness of an internal control structure policy or procedure by determining how the policy or procedure was applied, the consistency with which it was applied during the audit period, and by whom it was applied. We will draw samples for disbursements, receipts, and payroll when applicable. Each document selected will be tested for various attributes that are designed to verify compliance with different aspects of internal controls and applicable laws and regulations. Additionally, each sample item will be tested for coding to the proper accounts and posting to the general ledger.

LSL’S APPROACH TO UNDERSTANDING THE CITY’S INTERNAL CONTROL STRUCTURE LSL will perform procedures as required by SAS 122-125 to obtain an understanding of the City and its environment along with assessing the risks of material misstatements in order to gain insight into the internal control structure over the financial statements. Our review will encompass various areas such as financial reporting, cash, revenues and receivables, utility billing, expenses, accounts payable, payroll, capital assets, long-term debt, and grant reporting.

We will issue a management letter (SAS 115 Letter) that identifies any significant deficiencies and/or material weaknesses found as required by the Government Auditing Standards.

Our process is to obtain and review the City’s annual budget book, organizational charts, standard operations procedures, manuals, policies, or other written documentation to identify processes and controls for critical transaction cycles. As much as is possible, we attempt to gather the data from the City’s publicly available documents prior to beginning the audit to reduce the workload of the City’s audit staff. Additionally, during Segment 1 of the audit, LSL will conduct interviews with the management of finance and responsible parties of each audit section to understand the processes and controls through observation and discussions. We will also perform sampling transactions as part of a “walk-through” process to verify that the system of control is functioning as per the policies and procedures.

ANTICIPATION OF POTENTIAL AUDIT PROBLEMS, ROLES & RESPONSIBILITIES OF THE CITY
Outside of the complexities that arise with the implementation of GASB pronouncements, LSL does not anticipate any audit problems or conflicts in the performance of the services requested in this RFP. Our approach is to partner with our clients to provide information, training, and the resources necessary to successfully implement any new changes in accounting principles.

As mentioned previously, LSL assumes that the City will provide all necessary information to complete the financial statement and single audits. The LSL assigned to this engagement will help identify and communicate any pending information needed from the City that may hinder the engagement's objectives and timely completion. Additionally, LSL assumes that the City will have closed its books and present auditable general ledger balances.

Agenda Item 19.

City of Needles
Professional Auditing Services
20 www.lslcpas.com | 20

WORKING PAPER RETENTION AND ACCESS
All working papers and reports will be retained at LSL’s expense for a minimum of five (5) years unless otherwise notified in writing by the City of the need to extend that retention period. Upon written request, we will make working papers available to parties designated by the City.

Furthermore, we will respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance.

Section 5 – Cost Proposal

ALL-INCLUSIVE MAXIMUM PRICE
* Price includes one (1) major program. Each additional program is $2,760. ** LSL charges a one-time new client onboarding fee equal to 10% of the base audit fee.

This is due to an estimated 10% increase in audit hours incurred during the first year of the engagement.
*** At the City's request, we will assist in enhancing the basic financial statements to meet the Government Finance Officers Association's Annual Comprehensive Financial Report requirements for the Award in Excellence in Financial Reporting. Additional hours are necessary to compile and review this enhanced report.

Agenda Item 19.

City of Needles
Professional Auditing Services
21 www.lslcpas.com | 21
LSL’S STANDARD HOURLY BILLING RATES

ADDITIONAL PROFESSIONAL SERVICES
If it should become necessary for the City of Needles to request LSL to render any additional services to either supplement the services requested in this RFP or to perform additional work as a result of the specific recommendations included in any report issued on this engagement, then such additional work shall be performed only if set forth in a written addendum to the contract between the City and LSL. Any such additional work agreed to between the City and LSL shall be performed at the same rates set forth in LSL’s Standard Hourly Rates provided in this cost bid.

MANNER OF PAYMENT
Progress payments will be made on the basis of hours of work completed during the course of the engagement and out-of-pocket expenses incurred in accordance with the firm's proposal.

Interim billings shall cover a period of not less than a calendar month. The final ten percent (10%) of the total all-inclusive maximum price will be paid upon delivery of the firm's final reports.

Section 6 – References
The following references highlight our experience in providing professional auditing services to other governmental organizations with similar size and scope as the City of Needles including two with municipal utility component units. We invite you to contact them to gain insight into our working relationships and quality of service.

2024-25 2025-26 2026-27
Optional
2027-28
Optional
2028-29
Partner $351 $351 $351 $359 $367
Director $320 $320 $320 $327 $334
Senior Manager $261 $261 $261 $267 $273
Manager $225 $225 $225 $230 $235
Supervisor $189 $189 $189 $193 $197
Senior Accountant $171 $171 $171 $175 $179
Experienced Staff $144 $144 $144 $147 $150
Staff Accountant $126 $126 $126 $129 $132
Clerical $108 $108 $108 $111 $114
Auditor's Standard Billing Rates
Agenda Item 19.

City of Needles
Professional Auditing Services
22 www.lslcpas.com | 22
City of Barstow
Contact Heidi Riley, Admininstrative Services Manager
Email Address [email protected]
Address City Hall, 220 E. Mountain View Street, Suite A, Barstow, CA 92311 Telephone (760) 255-5151
Dates of Service 2020 - Present
Scope of Work Audit of the City’s ACFR which receives the GFOA Award; component unit audits of the Barstow Fire District and Odessa Water District; Single Audit; various agreed-upon procedures; and preparation of the City’s and component units’ State Controller’s Reports and Street Report.

City of Big Bear Lake
Contact Kelly Ent, Deputy City Manager/CFO
Email Address [email protected]
Address 39707 Big Bear Blvd., Big Bear Lake, CA 92315
Telephone (909) 866-5831 ext. 119
Dates of Service 2014 - Present
Scope of Work Audit of the City’s ACFR which receives the GFOA Award; component unit audit of the Big Bear Lake Fire Protection District; Single Audit; various agreed-upon procedures; and preparation of the City’s and component units’ State Controller’s Reports and Street Report.

City of Burbank
Contact Craig Wood, Deputy Finance Director
Email Address [email protected]
Address 301 E Olive Ave., Burbank, CA 91502
Telephone (818) 238-5500
Dates of Service 2012 - Present
Scope of Work Audit of the City’s ACFR which receives the GFOA Award; component unit audit of Burbank Water and Power; Housing Successor audit; AQMD Fund compliance audit; Single Audit; various agreed-upon procedures; and preparation of the City’s and component units’ State Controller’s Reports and Street Report.

Agenda Item 19.

City of Needles
Professional Auditing Services
23 www.lslcpas.com | 23
City of Pasadena
Contact Matthew E. Hawkesworth, Director of Finance
Email Address [email protected]
Address 100 N. Garfield Ave., Pasadena, CA 91101
Telephone (626) 744-4355
Dates of Service 2015 – 2019; 2023 – Present
Scope of Work Audit of the City’s ACFR which receives the GFOA Award; component unit audits of Pasadena Water and Power and other operating companies; Housing Successor audit; AQMD Fund compliance audit; Single Audit; and various agreed-upon procedures.

Section 7 – Insurance
LSL confirms that we will maintain the minimum insurance requirements throughout the entire term of this engagement. We have provided evidence of coverage with the submission of our proposal in Appendix C, and the actual insurance form will be provided upon the award of contract.

Section 8 – Benefits of Working with LSL
LSL is a multi-location firm with formidable resources that provides a personal feel and handson client experience.

ACCOUNTING TODAY REGIONAL LEADER
LSL CPAs has again been recognized as an Accounting Today Regional Leader in 2025. The list ranks the top CPA firms that have shown exceptional growth, embraced technology, and who ‘think outside the box’ when providing solutions.

Agenda Item 19.

City of Needles
Professional Auditing Services
24 www.lslcpas.com | 24

OUR CORE VALUES
As we continue to grow and evolve, we recognize our core values needed to grow and change with us. Our values weren’t decided on by management and handed down, every member of the LSL team worked together to share what values matter most to us. From there, we came up with the following five core values that embody how we approach each other, our work, and our clients.

BEST OF ACCOUNTING AWARD
LSL CPAs delivers high-quality service and has consistently secured the ClearlyRated Best of Accounting award. This exclusive program awards accounting firms who demonstrate high-level service of excellence within the accounting industry and solely leverages statistically validated survey responses from our clients.

Agenda Item 19.

City of Needles
Professional Auditing Services
25 www.lslcpas.com | 25
Appendix A – Current List of Municipal Clients
Agenda Item 19.

City of Needles
Professional Auditing Services
26 www.lslcpas.com | 26
Agenda Item 19.

City of Needles
Professional Auditing Services
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Agenda Item 19.

City of Needles
Professional Auditing Services
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Appendix B – Engagement Team Resumes
Agenda Item 19.

Ryan Domino, CPA

ENGAGEMENT PARTNER

ACHIEVEMENTS
Ryan currently serves as a technical reviewer for the Government Finance Officers Association (GFOA), and has been a presenter for CSMFO’s annual conference and various chapter meetings. He has been involved with teaching current audit and accounting-related material at LSL’s in-house training seminars, and annual GASB Update.

CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a two-year period. Ryan meets the requirements for Government Auditing Standards in governmental CPE.

EXPERIENCE
Ryan has over 11 years of experience in governmental auditing including financial statement audits, preparation of Annual Comprehensive Financial Reports, Housing Successor compliance audits, TDA compliance audits, Single Audits, Federal Student Financial Aid audits, and various consulting and agreed-upon procedures projects.

Ryan is one of the firm’s leaders in ensuring audit quality control and Government Practice training for staff. He is a regular presenter at the firm’s annual GASB Update where he has presented training to our clients on the latest GASB pronouncements and has been a presenter for CSMFO’s chapter meetings and the annual CSFMO Conference.

Some of his presentations have covered:
 General auditing in accordance with GAGAS
 Accounting for capital assets
 GASB Statement Nos. 89, 90, 91, 94, 100, 101, and 102  Fraud risks and internal controls

MEMBERSHIPS
AICPA, CalCPA, CSMFO, GFOA, GFOAT

EDUCATION
Bachelor of Arts Degree in Business Administration, with an emphasis in Accounting – California State University, Fullerton

LICENSES
Certified Public Accountant
California
Texas

AUDIT ENGAGEMENTS
City of Agoura Hills, CA
City of Big Bear Lake, CA
City of Brea, CA
City of Burbank, CA
City of Carlsbad, CA
City of Cathedral City, CA
City of Chino Hills, CA
City of Dana Point, CA
City of Kress, TX
City of La Quinta, CA
City of Lompoc, CA
City of Monrovia, CA
City of Moorpark, CA
City of Oceanside, CA
City of Orange, CA
City of Palm Desert, CA
City of Rialto, CA
City of Rosemead, CA
City of San Clemente, CA
City of San Juan Capistrano, CA
City of Santa Monica, CA
Monterey Peninsula Airport District
Orange County Water District
Orchard Dale Water District
Rainbow Municipal Water District
San Bernardino Muni. Water Dept.

Three Valleys Muni. Water District
United Water Conservation District
Yorba Linda Water District
City of Needles
Professional Auditing Services
www.lslcpas.com | 29
Agenda Item 19.

Christian Townes, CPA

CONCURRING PARTNER

ACHIEVEMENTS
With over 12 years of experience in public accounting, Christian brings a strong focus on governmental services and auditing, including federal grant compliance. She has a strong background in navigating the complexities of GASB regulations, ensuring compliance and accuracy in financial processes.

Additionally, she specializes in Single Audit planning and execution and excels in evaluating requirements, including major program determination, audit sampling, and internal control compliance.

CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a two-year period. Christian meets the requirements for Government Auditing Standards in governmental CPE.

EXPERIENCE
She has performed all phases of our government audits, including special districts, ACFR audits, and Single Audits.

Her work has entailed:
 Assisting in the preparation of the Annual Comprehensive Financial Report
 Performing analytical and substantive audit procedures on account balances
 Planning the nature, timing, and extent of procedures involved in the audit process audits in accordance with the provisions of Government Auditing Standards and the provisions of the Single Audit Act and the Uniform Guidance
 Assisting clients with the preparation and review of GASB related journal entries, including implementation of GASB 87 and 96.

MEMBERSHIPS

AICPA, GFOA, CSMFO

EDUCATION
Bachelor of Science in Accounting with a minor in Economics – The College at Brockport, State University of New York
A.S. in Business Administration – Genesee Community College

LICENSE
Certified Public Accountant
New York
California

ENGAGEMENTS
Bay Area Clean Water Agencies
City of Citrus Heights
City of Diamond Bar
City of Dixon
City of Escalon, TDA
City of Galt
City of Inglewood
City of Lathrop, TDA
City of Lodi
City of Lodi, TDA
City of Manhattan Beach
City of Ripon, TDA
City of Shafter
City of Stockton, TDA
City of Tracy, TDA
City of Vacaville
City of Vallejo
County of Butte
County of El Dorado
County of Nevada
County of Placer
County of Sutter
DSRSD-EBMUD Recycled Water
Authority
East Bay Municipal Utility District
Freeport Regional Water Project
Monterey One Water
Sacramento Transportation Authority
San Joaquin COG
San Joaquin Rail Commission, TDA
San Joaquin Transit District, TDA
San Joaquin County, TDA
Stanislaus Council of Governments
Sutter County
Upper Mokelumne River Watershed
Authority
City of Needles
Professional Auditing Services
www.lslcpas.com | 30
Agenda Item 19.

Kelly A. Telford, CPA

CONSULTING PARTNER

ACHIEVEMENTS
Kelly has developed her expertise in accounting and auditing, financial forecasting, budget development, public utilities, investment management, grant management, human resources, and information technology. She has taught classes for GFOA and has presented at annual conferences for CSMFO and GFOA. She is a respected leader in public finance and known for being a change agent and thought leader in organizational strategy.

CONTINUING EDUCATION
130 total hours over the last three years, 104 of which were in governmental accounting and auditing subjects. Kelly meets the requirements of governmental CPE Government Auditing Standards.

EXPERIENCE
Kelly has over 20 years of experience working both in and with government agencies including counties, cities, successor agencies, special districts, and native american tribes and tribal casinos. She served as a Director of Finance/City Treasurer for the cities of Seal Beach and Costa Mesa and has served as the Director of Financial Management for the Los Angeles County Community Development Agency. She has also been an auditor and consultant for 14 years specializing in the audits of government agencies.

Her work has entailed:
 Implementation of month-end and year-end close procedures for numerous organizations.
 The preparation of the ACFR for submission for the GFOA award.
 Implementation of new ERP systems, including PeopleSoft, Incode and QuickBooks.
 Audit review and technical assistance throughout the year to deliver the most up-to-date information with current GASB pronouncements
 Presentations to City Councils, Board of Supervisors, Boards of Directors, and Audit Committees
 Currently serves as a technical reviewer for the Government Finance Officers Association (GFOA) Certificate of Excellence in Financial Reporting and the Distinguished Budget
Presentation Award Program
 Serves on the CSMFO Professional Standards Committee

MEMBERSHIPS
AICPA, CalCPA, CSMFO, GFOA, TML (Texas Municipal League), GFOA-T (GFOA of Texas)

EDUCATION
Bachelor of Arts, Accounting – California State University, Fullerton

LICENSE
Certified Public Accountant:

California
Texas

CONSULTING

ENGAGEMENTS
City of Manteca, CA
City of Marfa, TX
City of Moses Lake, WA
City of Rancho Cucamonga, CA
City of Redondo Beach, CA
City of Tustin, CA
City of Winters, CA
County of Hidalgo, TX
County of San Bernardino, CA
Georgetown Divide Public Utilities
District, CA
Pomona Valley Transportation
Authority, CA
Puente Hills Habitat Preservation
Authority, CA
Yolo County Public Agency Risk
Management Insurance Auth., CA

AUDIT ENGAGEMENTS
City of Barstow
City of Downey
City of Inglewood
City of Irwindale
City of Lake Elsinore
City of Manhattan Beach
City of Palm Desert
City of Redondo Beach
City of Shafter
Mesa Water District
Ontario International Airport Auth.

City of Needles
Professional Auditing Services
www.lslcpas.com | 31
Agenda Item 19.

Steven “Berrett” Warnick, CPA

SENIOR MANAGER

ACHIEVEMENTS
Berrett dove headfirst into the world of accounting in 2007 and never looked back. He’s been a licensed CPA since 2011 and has homed his specialty in helping state and local governments tackle major challenges, including the implementation of new GASB standards such as revenue recognition, leases and fiduciary activities.

CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a two-year period. Steven meets the requirements for Government Auditing Standards in governmental CPE.

EXPERIENCE
Berrett has over 18 years of experience in governmental auditing including financial statement audits, preparation of Annual Comprehensive Financial Reports, TDA compliance audits, Single Audits, and various consulting and agreed-upon procedures projects.

Although new to LSL, Steven has already contributed to the firm’s webinars helping to educate staff and clients. His passion for solving complex challenges with calm confidence translates into his ability to explain common industry issues with simplified, understandable solutions.

His work has entailed:
 Assisting in the preparation of the Annual Comprehensive Financial Report
 Assisting clients with obtaining the GFOA award of excellence for the first time.
 Presentation of audit results to Aduit Committees or other charged with governance.
 Planning the nature, timing, and extent of procedures involved in the audit process audits in accordance with the provisions of Government Auditing Standards and the provisions of the Single Audit Act and the Uniform Guidance
 Risk assessment and evaluation of internal controls with COSO and Federal Green Book.
 Assisting clients with the implementation of new GASB pronouncements including GASB 68, 75, 84, 87, 96 and 100.

MEMBERSHIPS
AICPA, CalCPA

EDUCATION
Bachelor of Science Degree in Accounting, Minor in Information Systems - Brigham Young University, Idaho

LICENSE
Certified Public Accountant
California

AUDIT ENGAGEMENTS
Alpine County, CA
Amador County, CA
Butte County, CA
Calaveras County, CA
El Dorado County, CA
Inyo County, CA
Kern County, CA
Lake County, CA
Marin County, CA
Mendocino County, CA
Mono County, CA
Monterey County, CA
Napa County, CA
Nevada County, CA
Placer County, CA
San Bernardino County, CA
San Joaquin County, CA
San Luis Obispo County, CA
Sierra County, CA
Sutter County, CA
Tehama County, CA
City of Needles
Professional Auditing Services
www.lslcpas.com | 32
Agenda Item 19.

Chloe Zabrek

SUPERVISOR

ACHIEVEMENTS
Chloe is a skilled and dedicated senior auditor with a comprehensive understanding of all audit procedures and the ability to identify and resolve complex issues. As an experienced auditor, Chloe plays a crucial role in ensuring accuracy and compliance with both regulatory and professional standards, while focusing on the quality and effectiveness of the audit engagement.

CONTINUING EDUCATION
120 total hours over the last three years, 100 of which were in governmental accounting and auditing subjects. Chloe meets the requirements of governmental CPE Government Auditing Standards.

EXPERIENCE
With 5 years of experience in governmental auditing, Chloe has honed her expertise in all phases of government audits, including ACFR audits, housing authority audits, Transportation Development Act audits, Air Pollution Districts, State department audit, and Single Audits.

Her work has entailed:
 Assisting in the preparation of the Annual Comprehensive Financial Report (ACFR)
 Performing analytical and substantive audit procedures on account balances
 Planning the nature, timing and extent of procedures involved in the audit process
 Assisting clients with the preparation and review of GASB 68, 75, 87, and 96 journal entries
 Review of capital asset, debt service, federal and state award schedules

EDUCATION
Bachelor of Arts in Business Administration
with an emphasis in Accounting – Seattle University
Master of Professional Accountancy – University of California, Davis

LICENSE
CPA: CA Licensure Pending

ENGAGEMENTS
County of Butte
County of El Dorado
City of Diamond Bar
City of Rancho Cucamonga
City of Redondo Beach
City of Roseville
City of San Juan Capistrano
City of Vallejo
South Coast Air Quality District
Engagements at CLA
County of Butte
County of Calaveras
County of El Dorado
County of Glenn
County of Humboldt
County of Kern
County of Lake
County of Mendocino
County of Monterey
County of Placer
County of San Bernadino
County of San Joaquin
County of San Luis Obispo
County of Shasta
County of Stanislaus
County of Tehama
County of Trinity
County of Yuba
City of Benicia
City of Porterville
City of Redding
California Housing Finance Agency
California Infrastructure and Economic
Development Bank
California Cannabis Authority
Eastern Sierra Transit Authority
Sacramento Law Library
San Luis Obispo APCD
City of Needles
Professional Auditing Services
www.lslcpas.com | 33
Agenda Item 19.

City of Needles
Professional Auditing Services
34 www.lslcpas.com | 34
Appendix C – COI Evidence of Coverage
Agenda Item 19.

City of Needles
Professional Auditing Services
35 www.lslcpas.com | 35
Agenda Item 19.

City of Needles
Professional Auditing Services
36 www.lslcpas.com | 36
Agenda Item 19.

PREPARED BY

LSL, LLP
Certified Public Accountants
License Number 2584
Proposal Presented to the
City of Needles, California
GASB Accounting and Consulting
Services
Date of Submission: July 22, 2025
Valid for 90 Days
Authorized by
Kelly Telford, CPA, Partner
500 Technology Drive, Suite 350
Irvine, CA 92618
(949) 829-8299 Agenda Item 19.
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TABLE OF CONTENTS
TABLE OF CONTENTS ........................................................................................................................... 1 LETTER OF TRANSMITTAL ................................................................................................................... 2 Scope of Services and Deliverables ...................................................................................................... 2 Qualifications and Personnel ................................................................................................................. 2 Cost Proposal and Payment Terms ....................................................................................................... 3 Adapting to a Remote Working Relationship ......................................................................................... 3 Conclusion ............................................................................................................................................. 4 LSL PROFILE........................................................................................................................................... 5 History and Size .................................................................................................................................... 5 Location ................................................................................................................................................. 5 Accounting Today Regional Leader ...................................................................................................... 6 Our Core Values .................................................................................................................................... 6 Best of Accounting Award ..................................................................................................................... 6 Training and Seminars .......................................................................................................................... 6 License to Practice ................................................................................................................................ 7 Desk Reviews and Disciplinary Action .................................................................................................. 7 Peer Review .......................................................................................................................................... 7 QUALIFICATIONS & EXPERIENCE ........................................................................................................ 7 Continuing Education ............................................................................................................................ 7 Recent Experience ................................................................................................................................ 7 APPENDIX A – SCOPE AND DELIVERABLES ...................................................................................... 8 APPENDIX B – CLIENT REFERENCES ................................................................................................. 9 APPENDIX C – PEER REVIEW ............................................................................................................. 10 Agenda Item 19.
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LETTER OF TRANSMITTAL
July 22, 2025
Jill Taura
Finance Director - Interim
City of Needles
817 Third Street
Needles, CA 92363
[email protected]
Dear Ms. Taura,
LSL, LLP (“LSL”) is pleased to present our proposal for accounting and consulting services. We value the opportunity to present our professional qualifications to the City of Needles and demonstrate why our services are second to none.

LSL has a well-established history of delivering outstanding services to government entities. We provide auditing, accounting, and consulting services to more than 100 municipal clients across the country, such as cities, counties, water and electric utilities, and special-purpose government agencies. Our proposal highlights our firm’s strength and stability, along with our demonstrated experience, knowledge, passion, and creative problem-solving capabilities as a leader in the field of governmental accounting and auditing. Our dynamic team is comprised of top talent within the industry, and with our comprehensive government experience, and our dedication to providing personalized experiences for each of our clients, we believe you will find that LSL is one of the best-qualified accounting firms to provide these services.

SCOPE OF SERVICES AND DELIVERABLES
We understand you are seeking a qualified firm to provide GASB guidance and assistance on implementation and compliance. LSL has a structured, well-tested approach to providing accounting services. Our goal is not to replace your team but become a part of it. Our team is willing and ready to provide assistance in strategic areas that allow your team to focus on the day-to-day while allowing us to take care of more complex tasks that cannot be done by other team members. The detailed scope and any related deliverables are described in Appendix A – Scope and Deliverables.

QUALIFICATIONS AND PERSONNEL
Our dedicated team of professionals have a combined 60 years of expertise working in and with government agencies. Key members of our team and their requisite experience is listed below. Detailed resumes of our management team are included below. Additional information regarding the other members of the team are available upon request.

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Kelly Telford, CPA, Partner
Kelly is a respected leader in public finance and is known for being a change agent and thought leader in organizational strategy. She has developed her expertise in accounting and auditing, financial forecasting, budget development, public utilities, investment management, grant management, human resources, and information technology, including ERP implementations. She has taught classes for GFOA and CSMFO and has presented at annual conferences for GFOA, CSMFO and GFOAA.

Kelly has a wealth of experience in both public accounting and local government. She has previously served as Finance Director for the cities of Costa Mesa and Seal Beach as well as the Los Angeles Community Development Agency.

Kelly has a proven track record of helping agencies identify operating inefficiencies assisted in departmental reorganizations, identify internal control challenges, completing year-end close procedures, and serving as an outsourced Finance Director. Her practical recommendations are instrumental in helping our team and our clients achieve a high-quality and efficient audit while providing valuable feedback for organizational improvements.

Noah Daniels, CPA, CPFO, Director
Noah has extensive experience in municipal finance departments, gained through both his work as an auditor and his work in local government agencies. As a director, he combines his strategic problem-solving approach with firsthand knowledge of our client’s operations, allowing him to understand their needs and serve as a trusted partner and extension of their departments. Noah's expertise has been instrumental in helping government agencies maximize the use of their existing resources to meet a broader range of priorities.

As the Finance Director for the City of Rancho Cucamonga, Noah's strategic leadership was instrumental in replacing an outdated financial system (Workday), enhancing efficiency and accuracy. He was responsible for designing fiscal policies, including debt management, special district funding, and reserve policies, to ensure efficiency, compliance, and adherence to government regulations.

Krystal Cabrera, MSA, CPA, Director
Krystal is a former auditor with extensive consulting experience, leveraging her expertise in government audits and accounting to assist clients with month-end close, year-end close, and audit readiness. She has successfully supported numerous organizations in navigating complex financial processes, ensuring compliance, and preparing for audits. Her consulting work has provided her with deep insights into client needs, enabling her to tailor solutions that improve financial accuracy and efficiency.

As a key member of the training team, Krystal has played an instrumental role in developing strategies for implementing new GASB pronouncements. Her expertise spans various areas of accounting services, including grant reconciliation, pension and OPEB reporting, and the implementation of GASB 96 for subscription-based IT arrangements.

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Nicole Ryan, CPA, Senior Manager
Nicole is an accounting professional specializing in financial reporting, account reconciliation, and process improvement. Known for her expertise in accounting, auditing, budget development, public utilities, and managing complex financial operations, Nicole has successfully led teams in ensuring accuracy and compliance in financial statements, implementing internal controls, and streamlining accounting procedures. She has extensive experience in navigating the challenges of reconciling high-volume accounts, including those without subsidiary ledgers, and has consistently delivered timely and accurate financial reports for both internal and external stakeholders. Nicole has taught classes for various firms and has presented at the annual conference for NYGFOA.

She possesses an in-depth understanding of the intricacies involved in managing government agency finance and accounting departments. She enjoys collaborating with clients to develop tailored solutions for enhancing their internal systems and procedures.

As you can see, LSL is uniquely positioned to assist our clients as our team is comprised of government industry experts who have worked in local governments themselves. Our team understands the complexities of government accounting and can ensure your accounting is accurate and well maintained. In addition, our team has implemented ERP systems as both consultants and as members of local government which allows us to design policies and procedures with accounting in mind.

Also, having a team that has worked in local government, we can assist with other projects you may need such as training and support of finance department staff, evaluations of efficiencies in the department and assessments to help determine where staff capacity exists, and serving as a backup for day-to-day transaction processing such as utility billing, accounts payable and payroll.

LSL does not subcontract work but often has personnel working outside of the US. All staff assigned have extensive experience providing auditing and/or accounting services for cities, counties, and special-purpose government agencies. Our educational programs are designed to provide our team members with the knowledge and skills necessary to deliver high-quality services to our clients. We offer a variety of training opportunities, including those provided by CalCPA, AICPA, Government Audit Quality Center, and GFOA.

The LSL team is comprised of top talent within the industry with comprehensive experience beyond governmental audit, accounting, and advisory services. When you partner with LSL, you gain access to the experience, knowledge, and resources of our entire team, including our consulting and technology teams. We are committed to helping finance departments thrive by providing the guidance, tools, and services that foster lifelong success for your finance team.

We encourage our clients to tap into our full professional team of industry and product experts for your full-service consulting, staffing, and financial report automation solutions.

Financial &
Compliance Audits
Consulting,
Staffing & Training
Technology & RPA
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COST PROPOSAL AND PAYMENT TERMS
Our professional fee for the services outlined above and in Appendix A – Scope and Deliverables will be at the firm’s standard rates plus out of pocket expenses. Our fees are based on the time required by the individuals assigned to the engagement, the complexity of the work to be performed, as well as any out-of-pocket expenses. Due to the nature of these services, LSL recommends an hourly on-call contract be established to allow for as little or as much assistance as necessary. Based on initial conversations with City of Needles, a reasonable contract amount to cover the scope of work above is $12,000.

Our standard hourly rates are as follows:

Additional circumstances may arise that could impact the total cost including, but not limited to, increase in scope, issues encountered with the timely delivery, availability, quality, or completeness of the information you provide to us, changes in your personnel or operations that impact our services or other unanticipated items that arise during our engagement and that require additional time to complete the agreed-upon services. You agree that you will deliver all records requested and respond to all inquiries made by our staff to complete this engagement on a timely basis.

You agree to pay all fees and expenses incurred whether or not we issue deliverable(s). Should these circumstances exist, our team will communicate with staff prior to time being incurred.

Any non-personnel-related costs will be billed and reimbursed as they are incurred, if necessary. Progress bills will be sent monthly on the basis of hours of work completed during the course of the engagement plus out-of-pocket expenses incurred in accordance with the firm's proposal.

The rates above are effective through December 31, 2025. Rates increase annually on January 1 based upon market rates for similar services and generally range between 3% to 7%.

ADAPTING TO A REMOTE WORKING RELATIONSHIP
LSL is fully equipped with software and communication tools to support a remote process. We leverage Microsoft Teams to easily connect over a video call in a face-to-face setting, giving us the ability to share screens and information in real-time. Additionally, having the customizable LSL CaseWare Cloud Portal makes the exchange of secure information easy and painless. LSL is also accustomed to working in our client’s financial software solutions in a remote environment, taking advantage of VPN connections and remote desktops. In an effort to reduce costs for our clients, our team has become accustomed to working remotely using remote desktop technology. It is anticipated that the work would be performed entirely remotely. If onsite time is required, this can be discussed on a case-by-case basis.

Title Rates
Group Training $450
Partner $390
Director $320
Senior Manager $290
Manager $250
Supervisor $210
Senior Accountant $190
Experienced Staff $160
Staff Accountant $140
Clerical $120
LSL 2025 Hourly Rates
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CONCLUSION
Our collective experience in local government accounting backed by our comprehensive understanding of all facets of municipal government operations has resulted in our development of efficient procedures and a streamlined work plan approach, which we believe makes LSL one of the best-qualified teams to perform this engagement.

Our proposal is a firm and irrevocable offer for 90 days following the closing date for the receipt of proposals. For this proposal, Kelly Telford, CPA, Partner, is authorized to make representations for our firm. She can be reached by phone at (714) 458-5292 or by email at [email protected].

Very truly yours,

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LSL PROFILE
LSL provides auditing, accounting, and consulting services to over 100 municipal clients, including cities, counties, water and electric utilities, and special-purpose government agencies. Generally, our government sector services break down into the following major classifications: attestation, compliance, consulting, outsourced accounting and reporting, year-end close assistance, interim staffing, strategic planning, and tax services.

Our extensive experience in local government accounting has led to the development of efficient procedures and a comprehensive understanding of all finance department operations, including federal and state grant programs. Our work plan approach takes full advantage of accumulated experiences, which we believe sets LSL apart.

Our dynamic team of industry experts holds extensive experience providing services to a full range of government entities. We lead seminars and training courses on introductory government accounting, preliminary views on financial reporting, internal control risk assessments, and all GASB updates and best practices.

HISTORY AND SIZE
LSL is a limited liability partnership and is not a wholly owned subsidiary of a parent company. LSL was established in 1929 and has grown as a leader in the government sector. Our full-service accounting firm is headquartered in Irvine, California, with a dynamic team of 15 partners, 2 principals, and 150 employees.

LOCATION
LSL is a multi-location firm with formidable resources that provides a personal feel and hands-on client experience.

Our Offices
Irvine, CA - Headquarters
500 Technology Drive, Suite 350
Irvine, CA 92618
Phone: (949) 829-8299
Sacramento, CA
2151 River Plaza Dr., Suite 150
Sacramento, CA 95833
Phone: (916) 503-9691
The Woodlands, TX
21 Waterway Avenue, Suite 30089
The Woodlands, TX 77380
Phone: (936) 828-4587

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ACCOUNTING TODAY REGIONAL LEADER
LSL has again been recognized as an Accounting Today Regional Leader in 2025. The list ranks the top CPA firms that have shown exceptional growth, embraced technology, and who ‘think outside the box’ when providing solutions.

OUR CORE VALUES
As we continue to grow and evolve, we recognized our core values needed to grow and change with us. Our values weren’t decided on by management and handed down, every member of the LSL team worked together to share what values matter most to us. From there, we came up with the following five core values that embody how we approach each other, our work, and our clients.

BEST OF ACCOUNTING AWARD
LSL delivers high-quality service and has consistently secured the ClearlyRated Best of Accounting award. This exclusive program awards accounting firms who demonstrate high-level service of excellence within the accounting industry and solely leverages statistically validated survey responses from our clients.

TRAINING AND SEMINARS
LSL regularly leads seminars and training courses on introductory governmental accounting, preliminary views on financial reporting, internal control risk assessments, and all GASB updates and best practices, which are made available to our clients for additional information and continued support. For upcoming webinars, please visit https://lslcpas.com/webinars/.

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LICENSE TO PRACTICE
LSL is a limited liability partnership and is not a wholly owned subsidiary of a parent company. LSL is a public accounting firm licensed by the State of California, Department of Consumer Affairs, as a Public Accounting Partnership. Under Section 901.461 of the State of Texas Public Accountancy Act, LSL is authorized to practice in the State of Texas as an out-of-state firm. We are also members of the American Institute of Certified Public Accountants. All key staff to be assigned to this engagement are or will be licensed by the State of California to practice as Certified Public Accountants and are pending approval for licensure in the State of Texas.

DESK REVIEWS AND DISCIPLINARY ACTION
There have been no disciplinary actions against our organization since its inception. There have been no litigations against our firm in the past three years. Our Single Audit reports are desk reviewed either by the federal cognizant agency or the State Controller’s Office acting as the Oversight Agency. We have never had a report rejected by any of these agencies, which demonstrates our thorough understanding of federal grant programs. LSL is highly regarded and recognized by the staff of the State Controller’s Office for top-quality reports.

PEER REVIEW
Our firm has participated in the AICPA Peer Review Program since its inception. All our peer reviews have covered governmental engagements and have received pass ratings. Our most recent peer review, conducted by Spafford and Landry CPAs, is provided in Appendix C.

QUALIFICATIONS & EXPERIENCE

CONTINUING EDUCATION
As a firm policy, all professional government staff meet the requirement of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a two-year period. Our educational programs include training from CalCPA, AICPA, Government Audit Quality Center, and GFOA.

RECENT EXPERIENCE
As a firm, we have extensive experience with municipalities including cities, counties, water and electric utilities, special districts, joint powers authorities and compliance with OMB Uniform Guidance. We are familiar with all federal and state grant programs typically awarded to municipalities. Generally, our government sector services break down into the following major classifications: attestation, compliance, consulting, interim staffing, strategic planning, and tax services. A list of current government clients can be provided upon request.

As a part of our consulting services, we also provide accounting services that include outsourced accounting services, year-end close assistance, audit preparation, bank reconciliation, training, accounting software implementation, and GASB implementation services. Our team is well-versed in using most accounting software solutions, including Workday, Tyler Munis, One Solution, PeopleSoft, and Tyler Incode.

Our collective experience in local government accounting, backed by our comprehensive understanding of all federal and state grant programs awarded to municipalities, has refined our development of efficient procedures and streamlined work plan approach, which we believe makes LSL one of the best-qualified teams to perform these services.

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APPENDIX A – SCOPE AND DELIVERABLES

DESCRIPTION OF SERVICES AND DELIVERABLE FREQUENCY OF SERVICES On boarding, including:
 Configuration of technology access and review of
records currently available
 Review of prior year financial statements and GL
configurations to obtain requisite knowledge to
perform duties
 Meetings with accounting and management team
Initial, One-time
Assistance with Pension and OPEB Calculations
 Preparation of the pension liability calculations, in accordance with GASB 68, and year-end journal
entries
 Preparation of OPEB liability calculations, in
accordance with GASB 75, and year-end journal
entries
Annually
Lease/SBITA Qualification and Software Validation
Testing (in Excel):
 Evaluate lease and SBITA contracts, purchase
orders, invoices and terms and conditions to
determine whether they qualify under GASB 87/96
 Assist with data entry, validation and reconciliation process between the City’s records and Client
Excel Schedules
 Generating journal entries from Client Schedules for
the City to post into the GL
Annually
Additional Assistance
 Any other finance and accounting related needs
As needed

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APPENDIX B – CLIENT REFERENCES
City of Irwindale, CA
Contact Kambiz Borhani, Finance Director
Telephone (626) 430-2222
Email Address [email protected]
Scope of Work The LSL Team provides year end close assistance including implementation/completion of GASB 87 (Leases) and GASB 96 (SBITAs) analysis and journal entries, analysis for capital assets, including the cleanup of previously unreconciled capital assets and construction in progress.

City of Livingston, CA
Contact Happy Bains, Finance Director/Assistance City Manager Telephone (209) 394-8041
Email Address [email protected]
Scope of Work LSL assists the City with implementaiton of new GASB standards, year-end close procedures and audit readiness. We provide assistance with GASB 68 (Pension), GASB 75 (OPEB), GASB 87 (Leases) and GASB 96 (SBITAs) analysis and journal entries.

City of Palos Verdes Estates, CA
Contact Kerry Kallman, City Manager
Telephone (310) 378-0383
Email Address [email protected]
Scope of Work The LSL Team provides year-end close assistance including analysis for capital assets, reconciliation of balance sheet accounts, income statement fluctuation analysis and review for audit, representation with the financial statement auditors, and review and tie-out of the financial statements during the audit. Additionally, LSL provided assistance with Budget development.

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APPENDIX C – PEER REVIEW
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Agenda Item 19.

PREPARED BY

LSL, LLP
Certified Public Accountants
License Number 2584
Proposal Presented to the
City of Needles, California
Accounting and Consulting Services
Date of Submission: July 22, 2025
Valid for 90 Days
Authorized by
Kelly Telford, CPA, Partner
500 Technology Drive, Suite 350
Irvine, CA 92618
(949) 829-8299 Agenda Item 19.
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TABLE OF CONTENTS
TABLE OF CONTENTS ........................................................................................................................... 1 LETTER OF TRANSMITTAL ................................................................................................................... 2 Scope of Services and Deliverables ...................................................................................................... 2 Qualifications and Personnel ................................................................................................................. 2 Cost Proposal and Payment Terms ....................................................................................................... 3 Adapting to a Remote Working Relationship ......................................................................................... 3 Conclusion ............................................................................................................................................. 4 LSL PROFILE........................................................................................................................................... 5 History and Size .................................................................................................................................... 5 Location ................................................................................................................................................. 5 Accounting Today Regional Leader ...................................................................................................... 6 Our Core Values .................................................................................................................................... 6 Best of Accounting Award ..................................................................................................................... 6 Training and Seminars .......................................................................................................................... 6 License to Practice ................................................................................................................................ 7 Desk Reviews and Disciplinary Action .................................................................................................. 7 Peer Review .......................................................................................................................................... 7 QUALIFICATIONS & EXPERIENCE ........................................................................................................ 7 Continuing Education ............................................................................................................................ 7 Recent Experience ................................................................................................................................ 7 APPENDIX A – SCOPE AND DELIVERABLES ...................................................................................... 8 APPENDIX B – CLIENT REFERENCES ................................................................................................. 8 APPENDIX C – PEER REVIEW ............................................................................................................. 10 Agenda Item 19.
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SCOPE OF SERVICES AND DELIVERABLES
We understand you are seeking a qualified firm to assist with analysis over year-end close in a Supervisor capacity.

LSL has a structured, well-tested approach to providing accounting services. Our goal is not to replace your team but become a part of it. Our team is willing and ready to provide assistance in strategic areas that allow your team to focus on the day-to-day while allowing us to take care of more complex tasks that cannot be done by other team members. The detailed scope and any related deliverables are described in Appendix A – Scope and Deliverables.

We encourage our clients to tap into our full professional team of industry and product experts for your full-service consulting, staffing, and financial report automation solutions.

Financial &
Compliance Audits
Consulting,
Staffing & Training
Technology & RPA
Agenda Item 19.
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Our standard hourly rates are as follows:

You agree to pay all fees and expenses incurred whether or not we issue deliverable(s). Should these circumstances exist, our team will communicate with staff prior to time being incurred.

The rates above are effective through December 31, 2025. Rates increase annually on January 1 based upon market rates for similar services and generally range between 3% to 7%.

Very truly yours,

Agenda Item 19.
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LOCATION
LSL is a multi-location firm with formidable resources that provides a personal feel and hands-on client experience.

Agenda Item 19.
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PEER REVIEW
Our firm has participated in the AICPA Peer Review Program since its inception. All our peer reviews have covered governmental engagements and have received pass ratings. Our most recent peer review, conducted by Spafford and Landry CPAs, is provided in Appendix C.

QUALIFICATIONS & EXPERIENCE

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APPENDIX A – SCOPE AND DELIVERABLES

DESCRIPTION OF SERVICES AND DELIVERABLE FREQUENCY OF SERVICES On boarding, Including:
 Configuration of technology access and review of
records currently available
 Transition of accounting responsibilities from
previous consultant
 Review of prior year financial statements and GL
configurations to obtain requisite knowledge to
perform duties
 Meetings with accounting and management team
Initial, One-time
Year-End Accounting Services, Including:
 Assistance with year-end close accounting
procedures in preparation for the annual audit,
including analysis over the year-end trial balance to
identify any potential areas for errors or adjustments
needed
 Assistance with representation with the auditors
 Review of financial statements and preparation of
additional items included in the annual financial
statements
Annually
Additional Assistance
 Any other finance and accounting related needs
As needed

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APPENDIX C – PEER REVIEW
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Agenda Item 19.

City of Needles, California
Request for City Council Action
CITY COUNCIL NPUA Regular Special
Meeting Date: August 12, 2025
Title: Seventh Amendment to the Professional Services Agreement for Building Support Services with Willdan Engineering, Inc. extending the contract term for one (1) year
Background: Willdan Engineering, Inc. is currently providing Consultant Professional Services to the City Development Services Department for licensed Building Official services. Willdan stepped in to fulfill the City's Building Department responsibilities in 2023 to fill a required position until this position could be filled; and, provides code interpretations, technical advice to staff, and plan/permit approvals for new development.

The Building Department plays a crucial role in guiding our residents through construction regulations, ensuring adherence to minimum standards for the safety of life, health, and property as stipulated by the California Building Code.

Willdan has excelled in collaborating with our residents, offering expertise in code interpretation, and assisting developers in overcoming pre-construction challenges. Given the consistent building activity in the City of Needles, maintaining a smooth permitting process is essential. Hence, the City intends to continue engaging Willdan for Building Official Services while exploring options to fill vacancies within the Building Department.

Fiscal Impact: No additional budget appropriations are needed in Fiscal Year 2026 to fund the one-year extension of the Agreement.

Environmental Impact: N/A
Recommended Action: Approve the Seventh Amendment to the Professional Services Agreement for Building Support Services with Willdan extending the contract term for one (1) year
Submitted By: Kathy Raasch, Director of Development Services/Capital Projects City Manager Approval: Date:

Other Department Approval (when required): Date:

Approved: Not Approved: Tabled: Other:
8/7/2025
8/8/2025
Agenda Item 20.

SEVENTH AMENDMENT TO

PROFESSIONAL SERVICES AGREEMENT CONSULTANT SERVICES
This SEVENTH AMENDMENT TO PROFESSIONAL SERVICES AGREEMENT (“Amendment”) is made and entered into as of August 12, 2025 (“Effective Date”), by and between the City of Needles, a California charter city hereinafter referred to as “City” and Willdan Engineering, a California corporation hereinafter referred to as “Consultant.” City and Consultant may be referred to individually as a “Party” and collectively as the “Parties.”

RECITALS
WHEREAS, the Parties entered into that certain Professional Services Agreement dated April 19, 2021 (“Agreement”); and
WHEREAS, Consultant agreed to provide Building Support Services for inspection to the City for a term of one (1) year with compensation not to exceed $60,000; and WHEREAS, the Parties entered into a First Amendment to Professional Services Agreement dated July 13, 2021, for Comprehensive Plan Review and Structural Plan Review; and WHEREAS, the Parties entered into a Second Amendment to Professional Services Agreement dated September 14, 2021, for Certified Building Official/Project Manager Services at an hourly rate of $165; and WHEREAS, the Parties entered into a Third Amendment to Professional Services Agreement dated April 26, 2022, for increasing the maximum contract amount; and
WHEREAS, the Parties entered into a Fourth Amendment to the Professional Services Agreement dated May 10, 2022, to add a Certified Building Official Services hourly rate of $125 and to increase the maximum contract amount; and
WHEREAS, the Parties entered into a Fifth Amendment to the Professional Services Agreement dated July 12, 2023, to increase the maximum contract amount; and
WHEREAS, the Parties entered into a Sixth Amendment to the Professional Services Agreement dated December 12, 2023, to increase the term of the Agreement; and WHEREAS, the Parties desire to enter into this Seventh Amendment to Professional Services Agreement as of this Effective Date to increase the term of the Agreement by an additional year; and WHEREAS, City has satisfactorily compensated Consultant for Consultant’s Services performed for the previous term of the Agreement; and
WHERAS, Section 3.6.4 of the Agreement states that the Agreement may only be modified by a writing signed by both Parties; and
WHERAS, Section 3.6.11 of the Agreement states that no supplement, modification, or amendment of the Agreement shall be binding unless executed in writing and signed by both Parties.

Agenda Item 20.

NOW, THEREFORE, in consideration of the foregoing Recitals and the mutual covenants contained herein, and for other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, City and Consultant agree as follows:

1. Incorporation of Recitals. The Parties hereby agree that the recitals set forth in this Amendment are deemed incorporated into this Amendment and the Agreement by this reference.

2. Definitions. All capitalized terms used but not defined in this Amendment shall have the meanings ascribed to them in the Agreement.

3. Amendment to Section 3.1.2. The Parties hereby agree that Section 3.1.2 of the Agreement is hereby amended and replaced with the following:
“This amended Agreement shall remain in effect for a period of one year from the Seventh Amendment to Professional Services Agreement Consultant Services’ (“Seventh Amendment”) Effective Date. This Agreement shall automatically terminate unless renewal is approved by the City Council of the City of Needles.”

4. All other terms of the Agreement not expressly amended by this Amendment shall remain in full force and effect.

5. This Amendment shall be governed by the laws of the State of California. Any legal action arising from or related to this Amendment shall be brought in the state or federal courts of the State of California in and for the County of San Bernardino.

IN WITNESS WHEREOF, the Parties hereby have made and executed this Amendment to be effective as of the day and year first above written.

CITY OF NEEDLES, CALIFORNIA WILLDAN ENGINEERING
By: _____________________ By: _____________________
Title: City Manager Title: ____________________
Date: ____________________ Date: ____________________

ATTEST:
________________________
City Clerk
Approved As To Form:
_________________________
City Attorney
Agenda Item 20.

City of Needles, California
Request for City Council Action
CITY COUNCIL NPUA Regular Special
Meeting Date: August 12, 2025
Title: Accept Amendment No. 3 to the Professional Services Agreement with TKE Engineering, Inc. to Provide On-Call Supplemental Support Engineering Services
Background: The City accepted a proposal from TKE Engineering, Inc. on May 25, 2021, for On-Call Supplemental Engineering Consulting Support Services for a term of one-year with the option of an extension. On August 8, 2023, Amendment No. 1 was approved to extend the term of the contract until August 8, 2024; and on October 8, 2024, Amendment No. 2 was approved to extend the term of the contract to August 8, 2025. The City and TKE wish to amend the Agreement to extend the term to August 8, 2026; and, incorporate the rates set forth in Exhibit A.

The Amendment will allow TKE to continue On-Call City Engineer support and to provide design, bidding, and project management support for City Capital Improvement projects.

Fiscal Impact: The hourly rates as set forth in Exhibit A for on an as-needed basis, in an amount not to exceed $25,000. The funds are to be paid out by Engineering Budget for Professional Engineering Services or specific Council approved projects by task order.

Environmental Impact: N/A
Recommended Action: Accept Amendment No. 3 to the Professional Services Agreement with TKE Engineering Inc. to Provide On-Call Supplemental Engineering Services Submitted By: Kathy Raasch, Director of Development Services/Capital Projects City Manager Approval: Date:

Other Department Approval (when required): Date:

Approved: Not Approved: Tabled: Other:
8/7/2025
8/8/2025
Agenda Item 21.

Agenda Item 21.

Revised June 2025

RATE SCHEDULE
2025-2026
HOURLY
RATE
Principal in Charge.. .......... .......... .......... ...................... .......... .......... .......... $190.00 Project Manager/Construction Manager/Licensed Surveyor ..... .......... .......... $180.00 Traffic Engineer (TE).......... .......... .......... ...................... .......... .......... .......... $190.00 Senior Engineer/Project Engineer (PE)/Senior Plan Checker.... .......... .......... $170.00 Assistant Project Manager/Associate Engineer.............. .......... .......... .......... $160.00 Assistant Engineer/Plan Checker/Designer.................... .......... .......... .......... $150.00 AutoCAD Technician.......... .......... .......... ...................... .......... .......... .......... $140.00 Engineering Technician...... .......... .......... ...................... .......... .......... .......... $110.00 Clerical ........ .......... ......... .......... .......... ...................... .......... .......... .......... $ 95.00 Forensic Engineering ......... .......... .......... ...................... .......... .......... .......... $305.00 Expert Witness Testimony .......... .......... ...................... .......... .......... .......... $405.00

SURVEYING SERVICES
2-Man Survey Crew (Prevailing Wage).... ...................... .......... .......... .......... $265.00

DEVELOPMENT SERVICES
Managing Director... .......... .......... .......... ...................... .......... .......... .......... $190.00 Senior Project Manager ..... .......... .......... ...................... .......... .......... .......... $140.00 Project Manager...... .......... .......... .......... ...................... .......... .......... .......... $110.00

CONSTRUCTION SERVICES
Senior Construction Inspector (Prevailing Wage) ........... .......... .......... .......... $140.00 Construction Inspector (Prevailing Wage) ...................... .......... .......... .......... $135.00

REIMBURSABLE COSTS
In-house Reproduction ...... .......... .......... ...................... .......... .......... .......... Cost Printing and Materials ........ .......... .......... ...................... .......... .......... .......... Cost + 10% Express Mail/Courier/Next Day Service .. ...................... .......... .......... .......... Cost + 10% Special Subconsultant Services ... .......... ...................... .......... .......... .......... Cost + 10%

EXHIBIT A
Agenda Item 21.

City of Needles, California
Request for City Council Action
CITY COUNCIL NPUA Regular Special
Meeting Date: August 12, 2025
Title: First Amendment to the Professional Services Agreement with Tripepi Smith for Marketing and Public Affairs Services – FY 2025–2026 Background: In April 2023, the City Council adopted the Economic Investment Marketing and Branding Strategic Plan (Fiscal Year 2022–2025), which identified key strategies to attract residential development, retail and restaurant investment, industrial activity, and tourism.

To implement the plan, staff issued a Request for Proposals (RFP) in April 2024 seeking a marketing consultant to guide the City’s outreach and branding initiatives. After receiving five proposals and conducting interviews, the selection committee recommended Tripepi Smith & Associates, Inc. (“Tripepi Smith”) based on their experience in municipal marketing, digital communications, and media relations.

On July 9, 2024, the City Council approved a Professional Services Agreement with Tripepi Smith (“Agreement”) for a not-to-exceed amount of $40,000, funded through the City’s General Fund marketing allocation. Over the course of the one (1) year term of the Agreement, Tripepi Smith completed the following:
• A full review and overhaul of the City’s website
• Social media and communications alignment
• Regular check-ins and project management
• A substantial portion of the foundational work toward a video marketing campaign The scope and term of the first Agreement is now complete, except for ongoing development of the video marketing campaign. The remaining funds from the initial $40,000 Agreement total $9,226.25. This amount will be used to continue work on developing the video marketing campaign while moving forward with the next phase of the City’s Strategic Plan.

With the relationship established between the City and Tripepi Smith and substantial completion of the deliverables in the first Agreement, the City is positioned to launch the next phase of outreach under the current Strategic Plan. To build on this momentum, staff recommends adopting the First Amendment to the Professional Services Agreement (“Amendment”) with Tripepi Smith. The Amendment extends the term of the Agreement for an additional year and compensation for a not-to-exceed amount of $40,000 for Fiscal Year 2025-2026. This adjustment will enable the City to continue leveraging Tripepi Smith’s expertise in marketing and public affairs services, particularly in preparation for significant opportunities such as the Route 66 Centennial.

Agenda Item 22.

The proposed scope of work includes:
• Three attraction and recruitment videos
• Digital video advertising campaigns (e.g., YouTube, Facebook) • Google Search keyword ad campaign (e.g., “Route 66,” “Colorado River”) • Streaming radio ad campaign (e.g., Spotify, Pandora)
• Monthly coordination meetings and a Year 2 performance report Fiscal Impact: The Amendment increases the term for an additional one-year period.

The FY 2025-2026 cost of the Agreement shall not exceed $40,000. No additional budget appropriations are necessary as the General Fund marketing budget is sufficient to cover the cost of the Amendment.

Recommended Action: That Council:

1. Approve the First Amendment to the Professional Services Agreement with Tripepi Smith for continued Marketing and Public Affairs Services in FY 2025–2026, for an amount not to exceed $40,000.

2. Authorize the City Manager to execute the First Amendment and any related documents.

3. Authorize the carryover of the Fiscal Year 2024-2025 Tripepi Smith purchase order and encumbrance of $9,226.25 from the original contract, allowing Tripepi to continue foundational work for the video marketing campaign.

Submitted By: Patrick Martinez, City Manager
City Manager Approval: Date:

Other Department Approval (when required): Date:

Approved: Not Approved: Tabled: Other:
8/7/2025
Agenda Item 22.
1 FIRST AMENDMENT TO PROFESSIONAL

SERVICES AGREEMENT CONSULTANT SERVICES

1. PARTIES AND DATE.

This Amendment is made and entered into July 20, 2024 by and between the CITY OF NEEDLES, a California Charter City, (hereinafter referred to as the “City”) and Tripepi Smith Inc., (hereinafter referred to as “Consultant”). City and Consultant are sometimes individually referred to as “Party” and collectively as “Parties.”

2. RECITALS.

City and Tripepi Smith Inc., entered into a Professional Services Agreement (“Agreement”) dated July 20, 2024 for Marketing Consulting Services; The Proposal attached to the Agreement also contained rates for other services including Marketing Consulting Services;
City and Tripepi Smith Inc. wish to amend the Agreement to extend the term and increase the compensation.

3. AMENDMENT.

Section 3.1.2 of the Agreement is hereby amended to automatically terminate after two (2) years unless extended in writing by the Parties with the approval of the City Council.

Section 6.1 Compensation is hereby amended to increase the maximum contract amount from Forty Thousand Dollars ($40,000) to Eighty Thousand Dollars ($80,000). CONSULTANT and CITY acknowledge and agree that compensation paid by CITY to CONSULTANT under this Agreement, as amended, is based upon Consultants written proposal dated August 4, 2025 for providing the services required herunder, a copy of which is attached hereto as Exhibit “A” and made part of hereof by this reference.

All other terms of the Agreement not specifically amended shall remain in full force and effect.

IN WITNESS WHEREOF, the Parties hereto have made and executed this Agreement on the date and year set forth above.

City of Needles
By: ________________________________
Its: ________________________________
Date: ______________________________
Tripepi Smith Inc.

By: ________________________________
Its: ________________________________
Date: ______________________________
ATTEST:

By: ________________________________
Its: City Clerk
Date: _______________________________
Agenda Item 22.
1 Summary of Year 1
• Initial meetings to review/determine Priorities
• Three projects were determined; two were completed:
o Website and social media review - COMPLETE
o Website content audit/website redesign and implementation - COMPLETE o Attraction/recruitment videos - ONGOING
Proposed Projects for Year 2
Project 1: Attraction/Recruitment Videos
Tripepi Smith will produce three up-to-two-minute videos to attract residents, businesses and tourism (live, work, play).

To produce these videos, Tripepi Smith will have one videographer conduct a video shoot up to 2.5 days in length.

Project 2: Digital Advertising Using Video
Tripepi Smith will set up a video ad campaign, advertising up to three videos (from the Attraction/Recruitment Videos) on up to three different platforms (such as YouTube, Facebook, etc.). o Ads can target Southern California, especially LA and San Diego areas, Phoenix area, and Las Vegas area, or other geographic areas as desired.

Tripepi Smith will handle ad creation and monitoring of ads for up to three months.

Project 3: Google Search Ad Campaign
Tripepi Smith will create a Google Search ad campaign, which would promote Needles related to targeted keywords (ex: keywords such as “Route 66,” “Colorado River,” etc.).

Tripepi Smith will handle ad creation and monitoring of ads for up to three months.

Project 4: Radio Ad Campaign
Tripepi Smith will create a 30-second ad to run on up to two streaming platforms such as Spotify and Pandora (platforms with robust geotargeting capabilities).

Tripepi Smith will handle ad creation and monitoring of ads for up to three months.

Agenda Item 22.
2 In addition, Tripepi Smith will provide:

Summary Metrics Report of Year 2 and Proposed Projects for Year 3 At the end of Year 2, Tripepi Smith will create an up-to-five-page document reporting on the metrics for each of the Year 2 ad campaigns. The document will also map out proposed projects to advance the City of Needles’ marketing and communications efforts in Year 3.

Monthly Check-In Calls and Overall Project Management Support Tripepi Smith will conduct up to one check-in call per month, including a lead from the City of Needles and up to three members of the Tripepi Smith team. Tripepi Smith will develop agendas, lead calls, send recap emails summarizing action items, and follow up on action items and pending coordination in-between calls.

Budget Proposal
Tripepi Smith will continue to support the City via a Time & Materials engagement. We understand that the budget for Year 2 is $49,000, and we intend to collaborate with City Staff on maximizing the use of that budget. 2025-2026 Hourly Rates
The applicable Tripepi Smith rates for Year 2 are noted below, reflecting the annual increase noted in the 2024 proposal/agreement. (Applicable fees will be as noted in Tripepi Smith’s 2024 proposal/agreement.) Title Hourly - Standard Hourly - Retainer
Principal $389 $310
Director $268 $226
Art/Creative Director $268 $226
Senior Business Analyst $205 $173
Business Analyst $147 $121
Junior Business Analyst $116 $100
Senior Videographer/Animator
$205 $173
Senior Photographer $179 $152
Videographer/Photographer $137 $116
Junior Videographer/Photographer $116 $100
Senior Graphic Designer $194 $163
Graphic Designer $137 $116
Junior Graphic Designer $116 $100
Web Developer
$205 $184
Junior Web Developer $116 $100
Drone Operator $205 $179
Council Chamber A/V Operator $116 $100
Agenda Item 22.

City of Needles, California
Request for City Council Action
CITY COUNCIL NPUA Regular Special
Meeting Date: August 12, 2025
Title: Second Reading and Adoption of Ordinance 675-AC Adding Chapter 11A, Camping, to the Needles Municipal Code, Establishing Regulations Prohibiting Camping on Public Property
Background: On March 25, 2025, the City Council directed staff to address unauthorized camping at the El Garces. This action follows recent legal and executive developments that have reshaped how municipalities can manage public spaces impacted by homeless encampments.

Notably, the U.S. Supreme Court ruling in Grants Pass v. Johnson (2024) affirmed that cities may enforce camping ordinances, provided basic shelter options are available. In response, Governor Gavin Newsom issued an executive order on July 25, 2024, mandating that local governments adopt and enforce policies to address the increasing public health and safety concerns related to encampments across California.

Since then, numerous cities have adopted updated anti-camping ordinances—some restricting camping in all public areas. The City of Needles currently has a camping ordinance on the books, but it is outdated and does not reflect the authority or expectations set forth in the Governor’s order or recent case law.

In recent months, City staff have coordinated with the San Bernardino County Sheriff’s Department to respond to several incidents requiring intervention. These efforts have highlighted the need for a clear, enforceable ordinance that both protects public spaces and connects unsheltered individuals with available resources.

On April 8, 2025, at a regularly scheduled City Council meeting, City Council directed staff to develop an Anti-Camping Ordinance.

Fiscal Impact: Minimal cost for signage.

Recommended Action: Adopt Ordinance 675-AC adding Chapter 11A, Camping, to the Needles Municipal Code, establishing regulations prohibiting camping on public property.

Submitted By: Bernard Hatz II, Senior Code Enforcement Officer City Manager Approval: Date:

Other Department Approval (when required): Date:

Approved: Not Approved: Tabled: Other:
8/7/2025
Agenda Item 23.

ORDINANCE NUMBER 675-AC

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF NEEDLES, CALIFORNIA, ADDING CHAPTER 11A, CAMPING, TO THE NEEDLES MUNICIPAL CODE WHEREAS, on June 28, 2024, the United States Supreme Court issued its ruling in Grants Pass v. Johnson, which among other things, held that the Eighth Amendment does not prohibit cities from enforcing laws regulating camping on public property; and WHEREAS, following the Grants Pass decision, Governor Newsom issued an executive order directing state agencies and departments to adopt clear policies that urgently address encampments, and encouraging local agencies to take proactive steps to remove the same; and WHEREAS, the City Council has determined that it is necessary to address encampments, which subject individuals living in them to unsanitary conditions, extreme weather, predatory and criminal activity, and widespread substance use, among other things, harming their health, safety, and wellbeing, and which also threaten the safety and viability of nearby businesses and neighborhoods and undermines the cleanliness and usability of parks and other public facilities; and WHEREAS, this Ordinance is enacted to preserve the public peace, health, safety, and welfare.

NOW, THEREFORE, the City Council of the City of Needles does ordain as follows:

SECTION 1. Incorporation of Recitals. The recitals reflected above are true and correct and incorporated herein by this reference as the cause, purpose, and foundation for the action taken by the City Council through this Ordinance.

SECTION 2. CEQA. Pursuant to section 15060(c)(2) of the California CEQA Guidelines, adoption of the subject Ordinance will not result in a direct or reasonably foreseeable indirect physical change in the environment and therefore is not subject to CEQA. Additionally, pursuant to section 15060(c)(3) the activity is not a “project” as defined in section 15378 because it has no potential for resulting in physical change to the environment, directly or indirectly.

SECTION 3. Findings. The City Council HEREBY FINDS AND DETERMINES that facts do exist to approve an amendment to the Needles Municipal Code ("Needles Code").

SECTION 4. Approval. The City Council HEREBY APPROVES Ordinance 675-AC amending the Needles Municipal Code by adding Chapter 11A “Camping” as set forth on Exhibit A, which Exhibit is attached hereto and incorporated herein by this reference.

SECTION 5. Effective Date. This action shall become final and effective thirty (30) days after the adoption of this Ordinance by the City Council as provided by the Needles Code.

SECTION 6. Severability. If any section or provision of this Ordinance is for any reason held to be invalid or unconstitutional by any court of competent jurisdiction, or contravened by reason of any preemptive legislation, the remaining sections and/or provisions of this Ordinance shall remain valid. The City Council hereby declares that it would have adopted this Ordinance, and each section or provision thereof, regardless of the fact that any one or more section(s) or provision(s) may be declared invalid or unconstitutional or contravened via legislation.

SECTION 7. Certification. The City Clerk shall certify the introduction and adoption of this Ordinance.

Agenda Item 23.

INTRODUCED AND READ for the first time and ordered posted at a regular meeting of the City Council of the City of Needles, California, held on the 8 th day of July 2025, by the following roll call vote:
__________________________________
Janet Jernigan, Mayor
ATTEST: __________________________________
Candace Clark, City Clerk
PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council of the City of Needles, California, held on the 12th day of August 2025.

AYES:

NOES:

ABSENT:

NOES:

ABSENT:

ABSTAIN:

COUNCIL MEMBERS FORD, MCCORKLE, CAMPBELL, POGUE, BELT

COUNCIL MEMBER LONGBRAKE
NONE
NONE
Agenda Item 23.

EXECUTIVE DEPARTMENT

STATE OF CALIFORNIA
EXECUTIVE ORDER N-1-24
WHEREAS California is experiencing a homelessness crisis decades in the making, with over 180,000 people estimated to have experienced homelessness on any given night in 2023, including 123,000 people who experienced unsheltered homelessness, living in tents, trailers, and vehicles across the state; and
WHEREAS within the first year of my Administration I fast-tracked the development of shelter through Executive Order N-23-20, which directed departments to assess and facilitate the use of available state land and resources for short-term emergency homeless shelters; and WHEREAS since the beginning of my Administration, the State has made unprecedented investments to address the homelessness crisis head on, investing more than $24 billion across multiple state agencies and departments, including $4.85 billion in flexible funding to local jurisdictions to prevent and reduce homelessness through Homeless Housing, Assistance and Prevention grants, $1 billion in Encampment Resolution Funding to assist local jurisdictions in providing services and supports to people living in encampments, and $3.3 billion to rapidly expand housing for persons experiencing homelessness through Homekey; and
WHEREAS the State has redoubled its commitment to holding local jurisdictions accountable to reduce homelessness, including by strengthening and enforcing requirements that local jurisdictions plan for their fair share of housing and by conditioning state homelessness funding on rigorous reporting and measurable performance metrics; and
WHEREAS it is imperative to act with urgency to address dangerous encampments, which subject unsheltered individuals living in them to extreme weather, fires, predatory and criminal activity, and widespread substance use, harming their health, safety, and well-being, and which also threaten the safety and viability of nearby businesses and neighborhoods and undermine the cleanliness and usability of parks, water supplies, and other public resources; and
WHEREAS while every jurisdiction must do more to address encampments, state and local agencies taking proactive steps to remove encampments have been stymied in those efforts by lawsuits and injunctions, leaving officials without the tools or guidance necessary to address the crisis on their streets; and WHEREAS in September 2023, I called on the United States Supreme Court to grant review in City of Grants Pass v. Johnson to clarify that state and local officials can take reasonable actions to resolve encampments while respecting the humanity of all Californians; and
WHEREAS in June 2024 the Supreme Court overturned Ninth Circuit Court of Appeals precedent that restricted the government’s authority to enforce laws regulating encampments, recognizing that jurisdictions may tailor their enforcement practices to reflect policy-driven approaches to addressing homelessness; and
WHEREAS with the threat of these types of injunctions removed, there is no longer any barrier to local governments utilizing the substantial resources Agenda Item 23.
provided by the State, in tandem with federal and local resources, to address encampments with both urgency and humanity, or excuse for not doing so; and WHEREAS guidelines that prioritize offers of shelter and services as a first step to resolving any encampment best respect the dignity of every Californian and provide meaningful paths to ending homelessness; and WHEREAS the California Interagency Council on Homelessness leads California’s efforts to prevent and end homelessness; and WHEREAS the California Department of Transportation maintains a policy directive that prioritizes removal of encampments that pose threats to life, health, and safety, while partnering with local governments and nonprofit providers to facilitate offers of shelter and supportive services in advance of a removal; and
WHEREAS the California Department of Transportation has, since July 2021, removed 11,188 encampments and 248,275 cubic yards of debris from these encampments along the state rights of way.

NOW, THEREFORE, I, GAVIN NEWSOM, Governor of the State of California, in accordance with the authority vested in me by the State Constitution and statutes of the State of California, do hereby issue the following Order to become effective immediately:

IT IS HEREBY ORDERED THAT:
1) Agencies and departments subject to my authority shall adopt policies, generally consistent with California Department of Transportation’s Maintenance Policy Directive 1001-R1, to address encampments on state property, including through partnerships with other state and local agencies, and shall prioritize efforts to address encampments consistent with such policy. Such policies shall include the following:
a. Whenever feasible, site assessment in advance of removal operations to determine whether an encampment poses an
imminent threat to life, health, safety or infrastructure such that exigent circumstances require immediate removal of the
encampment.
b. Where exigent circumstances exist, as much advance notice to vacate as reasonable under the circumstances.
c. Where no exigent circumstances exist, posting of a notice to vacate at the site at least 48 hours prior to initiating removal. d. Contacting of service providers to request outreach services for persons experiencing homelessness at the encampment.
e. Collection, labeling, and storage for at least 60 days of personal property collected at the removal site that is not a health or safety hazard.
2) All departments and agencies not under my authority are requested to adopt policies consistent with the guidelines in Paragraph 1. 3) Local governments are encouraged to adopt policies consistent with this Order and to use all available resources and infrastructure, Agenda Item 23.
including resources provided by the State’s historic investments in housing and intervention programs where appropriate and available, to take action with the urgency this crisis demands to humanely remove encampments from public spaces, prioritizing those encampments that most threaten the life, health, and safety of those in and around them. 4) The California Interagency Council on Homelessness shall develop guidance and provide technical assistance consistent with this Order for local governments to follow in implementing their local homelessness programs.

IT IS FURTHER ORDERED that, as soon as hereafter possible, this Order be filed in the Office of the Secretary of State and that widespread publicity and notice be given of this Order.

This Order is not intended to, and does not, create any rights or benefits, substantive or procedural, enforceable at law or in equity, against the State of California, its agencies, departments, entities, officers, employees, or any other person.

IN WITNESS WHEREOF I have
hereunto set my hand and caused
the Great Seal of the State of
California to be affixed this 25th day
of July.
_____________________________

GAVIN NEWSOM
Governor of California
ATTEST:
_____________________________
SHIRLEY N. WEBER, Ph.D.

Secretary of State
Agenda Item 23.

City of Needles, California
Request for City Council Action

Page 1 of 1 ends

CITY COUNCIL NPUA Regular Special
Meeting Date: August 12, 2025
Title: San Bernardino County State of the County Conference 2025 Background: The Annual San Bernardino County State of the County Conference 2025 “Building a Stronger Tomorrow” is scheduled for September 17, 2025, at the Ontario Convention Center in Ontario, CA.

The conference is an opportunity to network with other cities and various county representatives.

Mayor Jernigan and City Manager Martinez are attending.

Fiscal Impact: Cost for registration is $50. Travel expenses (mileage and per diem) approximately $450 General Fund travel per diem account 2025-2026 budget.

Recommendation: Authorize those interested to attend the 2025 San Bernardino County State of the County Conference on September 17, 2025, at the Ontario Convention Center in Ontario, CA
Submitted By: Candace Clark, CPMC, CMC, City Clerk
City Manager Approval: Date:

Other Department Approval (when required): Date:

Approved: Not Approved: Tabled: Other:
8/7/2025
8/8/2025
Agenda Item 24.

State ofthe County

SAVE THE DATE
SEPTEMBER 17 I 2025

PROGRAM AGENDA
• NAIOP PANEL

DISCUSSION
- 3:00 P.M. - 4:30 P.M.
• REGISTRATION
- 4:30 P.M. -5:30 P.M.
• MAIN EVENT
- 5:30 P.M. - 6:30 P.M.
• NETWORKING RECEPTION
- 6:30 P.M. - 8:30 P.M.
$50 ADMISSION FEE
The cost of admission covers networking reception
with heavy hors d'oeuvres and live entertainment.

ONTARIO

CONVENTION CENTER
2000 E Convention Center Way
Ontario, CA 91764

CLICK HERE TO REGISTER

City of Needles, California
Request for City Council Action
CITY COUNCIL NPUA Regular Special
Meeting Date: August 12, 2025
Title: Ordinance 677-AC Amending Chapter 18, Article 18-V, “Conduct on Public Property,” of the Needles Municipal Code
Background: The City, in coordination with the San Bernardino County Sheriff’s Department, has experienced a rise in trespassing and other conductrelated violations on public property. These include unauthorized entry, vandalism, damage to landscaping, misuse of facilities, and activities that compromise safety, accessibility, and the intended use of streets, parks, and other public areas.

To address these issues, City staff requested the City Attorney’s Office to draft an ordinance clarifying enforcement authority and adding explicit provisions for prohibited trespass. The ordinance specifies posting requirements, enforcement standards, and penalties, and applies to all individuals—establishing consistent, enforceable rules citywide. While the City remains committed to connecting unsheltered persons with available resources, including housing, these regulations ensure that all individuals are held to the same standards.

Ordinance 677-AC strengthens the City’s ability to keep public spaces clean, sanitary, and accessible, without impeding lawful and ordinary uses of public or private property. It aligns with the July 24, 2025, Executive Order “Ending Crime and Disorder on America’s Streets”, which calls for municipalities to enforce prohibitions on trespassing, loitering, vandalism, and other conduct that threatens public safety.

Fiscal Impact: Minimal cost for signage.

Recommended Action: Adopt Ordinance 677-AC of the City Council of the City of Needles, California, amending Chapter 18, Article 18-V, entitled “Conduct on Public Property” in the Needles Municipal Code.

Submitted By: Bernard Hatz II, Senior Code Enforcement Officer

City Manager Approval: Date:

Other Department Approval (when required): Date:

Approved: Not Approved: Tabled: Other:
8/7/2025
Agenda Item 25.
1 ORDINANCE NUMBER 677-AC

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF NEEDLES, CALIFORNIA, AMENDING CHAPTER 18, ARTICLE 18-V, ENTITLED “CONDUCT ON PUBLIC PROPERTY”

IN THE NEEDLES MUNICIPAL CODE

BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF NEEDLES, SAN BERNARDINO COUNTY, STATE OF CALIFORNIA AS FOLLOWS:

SECTION 1. CEQA. Pursuant to Section 15060(c)(2) of the California CEQA Guidelines, adoption of the subject Ordinance will not result in a direct or reasonably foreseeable indirect physical change in the environment and therefore is not subject to CEQA. Additionally, pursuant to Section 15060(c)(3) the activity is not a “project” as defined in Section 15378 because it has no potential for resulting in physical change to the environment, directly or indirectly.

SECTION 2. Severability. The City Council hereby declares that if any provision, section, paragraph, sentence, or word of this Ordinance is rendered or declared to be invalid or unconstitutional by any final court action in a court of competent jurisdiction, or by reason of any preemptive legislation, such invalidity shall not affect the other provisions, sections, paragraphs, sentences, or words of this Ordinance, and to this end the provisions of this Ordinance are severable. The City Council declares that it would have adopted this Ordinance irrespective of the invalidity of any particular portion thereof and intends that the invalid portions should be severed and the balance of the Ordinance enforced.

SECTION 3. Prosecution of Prior Ordinances. Neither the adoption of this Ordinance nor the repeal of any other ordinance of this City shall in any manner affect the prosecution of any violation of any City ordinance or provision of the City of Needles Municipal Code, committed prior to the effective date hereof, nor be construed as a waiver of any penalty or the penal provisions applicable to any violation thereof.

SECTION 4. Chapter 18, Article 18-V. Conduct on Public Property. The City Council hereby amends Chapter 18, Article 18-V “Conduct on Public Property” of the City of Needles Municipal Code as set forth in Exhibit “A” attached hereto and incorporated herein by this reference.

SECTION 5. Publication. The City Clerk shall certify to the adoption of this Ordinance and shall cause the same to be published pursuant to state law within fifteen (15) days after its passage, and this Ordinance shall become effective thirty (30) days after its passage.

SECTION 6. Effective Date. This action shall become final and effective thirty (30) days after the adoption of this Ordinance by the City Council as provided by the Needles Code.

SECTION 7. Certification. The City Clerk shall certify the introduction and adoption of this Ordinance.

AYES:

NOES:

ABSENT:

ABSTAIN:
__________________________________
Janet Jernigan, Mayor
ATTEST: __________________________________
Candace Clark, City Clerk
Agenda Item 25.
2 PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council of the City of Needles, California, held on the 9
th day of September 2025.

AYES:

NOES:

ABSENT:

ABSTAIN:
__________________________________
Janet Jernigan, Mayor
ATTEST: __________________________________
Candace Clark, City Clerk
Approved as to form:
_______________________________
Lena Wade, Deputy City Attorney
Agenda Item 25.
3 Attachment “A”
to Ordinance No. 677-AC
Article 18-V. Conduct on Public Property
18-42 Public Property Defined
For the purpose of this chapter, “public property” means any publicly owned property within the city, except the traveled portion of any public streets, and shall include but not be limited to any park, sidewalk, curb or any public right-of-way devoted to planting. (Ord. No. 387-AC) 18-43 Vandalism
It is unlawful for any person to willfully mark, deface, disfigure, injure, tamper with, displace or remove any railing, bench, or any facilities or property and equipment of any public utility, or parts of appurtenances thereof, signs, notices, placards, whether temporary or permanent, monuments, stakes, posts or other boundary markers, wall or rock border, or other structures or equipment, facilities or public property or appurtenances whatever, either real or personal. (Ord. No. 387-AC) 18-44 Structures--Tents--Ropes And Lines
It is unlawful for any person to construct or erect any building or structure of whatever kind, whether permanent of temporary in character, any tent, fly or windbreaker, or run or string any rope, cord or wire into, upon or across any public property, except on special permit issued pursuant to a city ordinance, resolution or regulation. (Ord. No. 387-AC)
18-45 Trees And Plants
It is unlawful for any person to, without a city permit, damage, cut, carve, burn, transplant or remove any tree or plant, or injure the bark or pick the flowers or seeds of any tree or plant, nor shall any person attach any pole, wire or other contrivance to any tree or plant. No person shall dig in or otherwise disturb or in any way injure or impair the natural beauty or usefulness of any park area. (Ord. No. 387-AC.) 18-46 Climbing Trees--Inappropriate Sitting Or Lying
It is unlawful for any person to climb any tree or walk, stand or sit upon monuments, vases, fountains, railings, fences, planted areas or upon any other property not designed or customarily used for such purposes, or to sit on any sidewalks or steps or to lie or sit on any lawns which are posted with a sign prohibiting this use on the lawn area. (Ord. No. 387-AC)
18-47 Sleeping--Disorderly Conduct
It is unlawful for a person to sleep on any public sidewalks, curbs, planters or walls, or to block pedestrian traffic on the sidewalk or other public walks, ways or footpaths devoted to pedestrian use. (Ord. No. 387-AC) 18-48 PROHIBITED TRESPASS
(a) It is unlawful for any person to enter or remain upon any posted public property during those hours prohibited by the signs posted thereon without the written permission of the owner, tenant, or occupant in the legal possession or control thereof.
(b) The signs shall be not less than one square foot in area and will have letters not less than two inches in height which shall read "Trespassing-Loitering Forbidden by City of Needles Municipal Code Article 18-V" followed by a designation of specific hours during which such trespassing and loitering are prohibited. These signs shall be posted at each entrance to the property and on at least two prominent places on the exterior boundaries of the property where they are clearly visible from outside of the property. 18-49 VIOLATIONS—PENALTY
Any person violating any of the provisions of this Article 18-V shall be guilty of a misdemeanor and shall upon conviction be punished by a fine not to exceed five hundred dollars ($500.00) or by imprisonment, not exceeding six months or by both such fine and imprisonment. Every separate violation of this Article shall be deemed a separate offense.

Agenda Item 25.

PRESIDENTIAL ACTIONS
ENDING CRIME AND DISORDER ON AMERICA’S STREETS
Executive Orders
July 24, 2025
By the authority vested in me as President by the Constitution and the laws of the United States of America, it is hereby ordered:

Section 1. Purpose and Policy. Endemic vagrancy, disorderly behavior, sudden confrontations, and violent attacks have made our cities unsafe. The number of individuals living on the streets in the United States on a single night during the last year of the previous administration — 274,224 — was the highest ever recorded. The overwhelming majority of these individuals are addicted to drugs, have a mental health condition, or both. Nearly two-thirds of homeless individuals report having regularly used hard drugs like methamphetamines, cocaine, or opioids in their lifetimes. An equally large share of homeless individuals reported suffering from mental health conditions. The Federal Government and the States have spent tens of billions of dollars on failed programs that address homelessness but not its root causes, leaving other citizens vulnerable to public safety threats.

Shifting homeless individuals into long-term institutional settings for humane treatment through the appropriate use of civil commitment will restore public order. Surrendering our cities and citizens to disorder and fear is neither compassionate to the homeless nor other citizens. My Administration will take a new approach focused on protecting public safety.

Sec. 2. Restoring Civil Commitment. (a) The Attorney General, in consultation with the Secretary of Health and Human Services, shall take appropriate action to:

The WHITE HOUSE
Agenda Item 25.
(i) seek, in appropriate cases, the reversal of Federal or State judicial precedents and the termination of consent decrees that impede the United States’ policy of encouraging civil commitment of individuals with mental illness who pose risks to themselves or the public or are living on the streets and cannot care for themselves in appropriate facilities for appropriate periods of time; and
(ii) provide assistance to State and local governments, through technical guidance, grants, or other legally available means, for the identification, adoption, and implementation of maximally flexible civil commitment, institutional treatment, and “step-down” treatment standards that allow for the appropriate commitment and treatment of individuals with mental illness who pose a danger to others or are living on the streets and cannot care for themselves.

Sec. 3. Fighting Vagrancy on America’s Streets. (a) The Attorney General, the Secretary of Health and Human Services, the Secretary of Housing and Urban Development, and the Secretary of Transportation shall take immediate steps to assess their discretionary grant programs and determine whether priority for those grants may be given to grantees in States and municipalities that actively meet the below criteria, to the maximum extent permitted by law:
(i) enforce prohibitions on open illicit drug use;
(ii) enforce prohibitions on urban camping and loitering; (iii) enforce prohibitions on urban squatting;
(iv) enforce, and where necessary, adopt, standards that address individuals who are a danger to themselves or others and suffer from serious mental illness or substance use disorder, or who are living on the streets and cannot care for themselves, through assisted outpatient treatment or by moving them into treatment centers or other appropriate facilities via civil commitment or other available means, to the maximum extent permitted by law; or
(v) substantially implement and comply with, to the extent required, the registration and notification obligations of the Sex Offender Registry and Notification Act, particularly in the case of registered sex offenders with no fixed address, including by adequately mapping and checking the location of homeless sex offenders. (b) The Attorney General shall:
(i) ensure that homeless individuals arrested for Federal crimes are evaluated, consistent with 18 U.S.C. 4248, to determine whether they are sexually dangerous persons and certified accordingly for civil commitment; Agenda Item 25. (ii) take all necessary steps to ensure the availability of funds under the Emergency Federal Law Enforcement Assistance program to support, as consistent with 34 U.S.C. 50101 et seq., encampment removal efforts in areas for which public safety is at risk and State and local resources are inadequate;
(iii) assess Federal resources to determine whether they may be directed toward ensuring, to the extent permitted by law, that detainees with serious mental illness are not released into the public because of a lack of forensic bed capacity at appropriate local, State, and Federal jails or hospitals; and
(iv) enhance requirements that prisons and residential reentry centers that are under the authority of the Attorney General or receive funding from the Attorney General require in-custody housing release plans and, to the maximum extent practicable, require individuals to comply.

Sec. 4. Redirecting Federal Resources Toward Effective Methods of Addressing Homelessness. (a) The Secretary of Health and Human Services shall take appropriate action to:
(i) ensure that discretionary grants issued by the Substance Abuse and Mental Health Services Administration for substance use disorder prevention, treatment, and recovery fund evidence-based programs and do not fund programs that fail to achieve adequate outcomes, including so-called “harm reduction” or “safe consumption” efforts that only facilitate illegal drug use and its attendant harm;
(ii) provide technical assistance to assisted outpatient treatment programs for individuals with serious mental illness or addiction during and after the civil commitment process focused on shifting such individuals off of the streets and public programs and into private housing and support networks; and
(iii) ensure that Federal funds for Federally Qualified Health Centers and Certified Community Behavioral Health Clinics reduce rather than promote homelessness by supporting, to the maximum extent permitted by law, comprehensive services for individuals with serious mental illness and substance use disorder, including crisis intervention services.
(b) The Attorney General shall prioritize available funding to support the expansion of drug courts and mental health courts for individuals for which such diversion serves public safety.

Sec. 5. Increasing Accountability and Safety in America’s Homelessness Programs. (a) The Secretary of Health and Human Services and the Secretary of Housing and Urban Agenda Item 25.

Development shall take appropriate actions to increase accountability in their provision of, and grants awarded for, homelessness assistance and transitional living programs.

These actions shall include, to the extent permitted by law, ending support for “housing first” policies that deprioritize accountability and fail to promote treatment, recovery, and self-sufficiency; increasing competition among grantees through broadening the applicant pool; and holding grantees to higher standards of effectiveness in reducing homelessness and increasing public safety.
(b) The Secretary of Housing and Urban Development shall, as appropriate, take steps to require recipients of Federal housing and homelessness assistance to increase requirements that persons participating in the recipients’ programs who suffer from substance use disorder or serious mental illness use substance abuse treatment or mental health services as a condition of participation. (c) With respect to recipients of Federal housing and homelessness assistance that operate drug injection sites or “safe consumption sites,” knowingly distribute drug paraphernalia, or permit the use or distribution of illicit drugs on property under their control:
(i) the Attorney General shall review whether such recipients are in violation of Federal law, including 21 U.S.C. 856, and bring civil or criminal actions in appropriate cases; and (ii) the Secretary of Housing and Urban Development, in coordination with the Attorney General, shall review whether such recipients are in violation of the terms of the programs pursuant to which they receive Federal housing and homelessness assistance and freeze their assistance as appropriate.
(d) The Secretary of Housing and Urban Development shall take appropriate measures and revise regulations as necessary to allow, where permissible under applicable law, federally funded programs to exclusively house women and children and to stop sex offenders who receive homelessness assistance through such programs from being housed with unrelated children.
(e) The Secretary of Housing and Urban Development, in consultation with the Attorney General and the Secretary of Health and Human Services, shall, as appropriate and to the extent permitted by law:
(i) allow or require the recipients of Federal funding for homelessness assistance to collect health-related information that the Secretary of Housing and Urban Development identifies as necessary to the effective and efficient operation of the funding program from all persons to whom such assistance is provided; and Agenda Item 25. (ii) require those funding recipients to share such data with law enforcement authorities in circumstances permitted by law and to use the collected health data to provide appropriate medical care to individuals with mental health diagnoses or to connect individuals to public health resources.

Sec. 6. General Provisions. (a) Nothing in this order shall be construed to impair or otherwise affect:
(i) the authority granted by law to an executive department or agency, or the head thereof; or
(ii) the functions of the Director of the Office of Management and Budget relating to budgetary, administrative, or legislative proposals.
(b) This order shall be implemented consistent with applicable law and subject to the availability of appropriations.
(c) This order is not intended to, and does not, create any right or benefit, substantive or procedural, enforceable at law or in equity by any party against the United States, its departments, agencies, or entities, its officers, employees, or agents, or any other person.
(d) The costs for publication of this order shall be borne by the Department of Housing and Urban Development.

DONALD J. TRUMP

THE WHITE HOUSE,
July 24, 2025.

Agenda Item 25.

City of Needles, California
Request for City Council Action
CITY COUNCIL NPUA Regular Special
Meeting Date: August 12, 2025
Title: School Zone Analysis
Background: Periodic reviews of school traffic safety zones are performed to assess the condition and effectiveness of current traffic control measures and make adjustments to traffic patterns, signage, and pavement markings to maintain a safe school environment and prevent accidents.

In May 2025, TKE Engineering, Inc. completed an analysis of the existing school zone at Needles High School, Needles Middle School, and Vista Colorado Elementary School located along Washington Street.

An on-site field review was performed during school hours to observe current operational conditions, and traffic data was collected to determine directional speeds and pedestrian routes.

Findings:
• Overall vehicular speeds in the school zone were found to be appropriate for the conditions. • Pedestrian activity was observed to be low relative to the high concentration and mix of school facilities within a short distance.
• The school zone is well organized by school district staff and operates cohesively.

Recommendations:
• Remove, salvage, and replace all existing school signs with updated signs. • Repaint all pavement markings per the attached Signing & Striping plan. • Retain the existing School Assembly C signs, which establish speeds of 25 MPH.

Estimated cost to remove or black out existing improvements and install new signage and pavement markings is approximately $50,000 by competitive bid.

Fiscal Impact: The estimated cost for the School Zone Signing & Striping improvements is $50,000. Funding for this project is not currently budgeted. If approved, staff will seek grant opportunities or identify other funding sources prior to project implementation.

Environmental Impact: N/A
Recommended Action: Provide direction to staff to pursue grant opportunities or other funding sources for the School Zone Signing & Striping improvements and return to Council for authorization prior to project implementation.

Submitted By: Kathy Raasch, Director of Development Services/Capital Projects City Manager Approval: Date:

Other Department Approval (when required): Date:

Approved: Not Approved: Tabled: Other:
8/7/2025
8/8/2025
Agenda Item 26.

School Zone
Aerial View
Legend
Needles Unified School District
600 ft
N
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Image © 2025 Airbus
Image © 2025 Airbs
Image © 2025 Airbus
Agenda Item 26.

TKE Project: 168-34
July 9, 2025
Ms. Kathy Raasch
Director of Development Services/Capital Projects

CITY OF NEEDLES
817 3rd Street
Needles, CA 92363
Subject: School Zone Analysis for Needles High School
Dear Ms. Raasch:

TKE Engineering, Inc. (TKE) has completed an analysis for the school zone at Needles High School. Due to proximity, included in the analysis are the adjacent schools, Needles Middle School and Vista Colorado Elementary School located along Washington Street.

An on-site field review was performed to observe current operational conditions on May 13, 2025 for this location. Outsourced traffic data was collected by Counts Unlimited on May 22, 2025 to determine directional speeds on Washington Street.

Washington Street
Washington Street is a minor roadway with one lane in each direction, on-street residential parking, and existing street lights. The school zone is posted for 25 miles per hour (M.P.H.) when school children are present. The 24-hour directional speed survey indicates that the 85th percentile speed on Washington Street is 29 M.P.H.

The intersection of Washington Street and Bailey Avenue is an all-way stop with a marked crosswalk on the east leg. The intersection of Washington Street and Orange Avenue has a marked crosswalk on the east leg which is uncontrolled. Each of these two intersections have crossing guards in the a.m. & p.m. peak school hours. An additional uncontrolled crosswalk on Washington Street and Park Avenue does not have a guard; however, there are minimal crossings.

There is a parent and staff parking lot located on the north side of the intersection of Washington Street and Bailey Avenue with an exit driveway forming the fourth leg of Bailey Avenue. As such, a Stop Sign is proposed on the signing/striping plan for said driveway.

Agenda Item 26.

Ms. Kathy Raasch – City of Needles
School Zone Analysis for Needles High School Page 2 of 3 School Zone Analysis
The school zone is active at 7:45 a.m., with crossing guards in place at that time. The elementary and middle schools at Washington Street and Bailey Avenue have a loop driveway with directional traffic entering at the intersection and exiting the loop on Bailey Avenue, south of Washington Street. Vehicle queueing occurs predominately along Washington Street for afternoon dismissal.

The high school parking lot is located at the back of the facility off Park Avenue and Highland Avenue. High school Period 1 begins at 7:30 a.m. and Period 2 begins at 8:50 a.m.; with dismissal times at 1:50 p.m. and 2:55 p.m., respectively. The high school had 293 students in the 24/25 school year; of which, approximately 75 students appear to be walkers, exiting the front of the school on Washington Street. Many of these students walk to the lower-level schools to pick-up siblings.

Intersection of Washington Street & Orange Avenue
The uncontrolled crosswalk on Washington Street at Orange Avenue serves approximately 25 walking students assisted by a school crossing guard. Sight distance to this crosswalk is adequate and approach speeds are generally within posted limits. Installation of red curb at this and all intersections is proposed to enhance sight distance and provide adherence to Assembly Bill 413, which prohibits parking within 20’ of the vehicle approach side to any marked or unmarked crosswalk. In some cases, the red curb is existing and/or extended and proposed to be refreshed on the signing/striping plan.

Dismissal queues along the north side of Washington Street (all grade levels) begin to form at 2:00 pm. and incrementally extend beyond this uncontrolled crosswalk; however, parents do not block the intersection and generally keep the crosswalk clear. Red curb installation is proposed to extended beyond the approach to ensure compliance.

Washington Street & Park Avenue
The uncontrolled crosswalk on Washington Street at Park Avenue serves very few walking students. Sight distance to this crosswalk is adequate and approach speeds are generally within posted limits. Red curb installation on vehicle approach is proposed, while also minimizing restrictions for on street parking demand as much as possible.

Recommendations
Overall vehicular speeds in the school zone were found to be appropriate for the conditions; pedestrian activity was observed to be low relative to the high concentration and mix of school facilities within a short distance. The school zone is well organized by school district staff and operates very well and cohesively. Consistent with the CA Manual on Uniform Traffic Control Devices (MUTCD), updated school zone signing and striping is proposed.

The School Zone Signing and Striping plans (work order) encompasses several roadways in addition to high school site adjacent roads, Washington Street and Bailey Avenue, providing compliance with current CA MUTCD guidance and in response to discussions and concerns with several school staff members during our site review.

Additionally, all existing school signs are proposed to be removed, salvaged, and replaced with updated signs. The School Assembly C sign, which establishes speeds of 25 M.P.H., are Agenda Item 26.

Ms. Kathy Raasch – City of Needles
School Zone Analysis for Needles High School Page 3 of 3 also proposed to be left in place on these residential roadways with directional speeds slightly higher than this limit.

Section 22358.4 of the California Vehicle Code (CVC) authorizes the local authority to reduce the prima facie speed of 25 M.P.H. in a school zone, by ordinance or resolution, upon the results of an engineering and traffic survey making this determination. Currently, declaring a prima facie speed of 20 M.P.H. or 15 M.P.H. is not recommended.

TKE is pleased to submit this analysis and School Zone Signing and Striping plans to the City for consideration. Please let us know if we can provide any further assist regarding implementation of the proposed installation work order.

Sincerely,
Terry Renner, P.E., P.L.S., Q.S.D.

Senior Vice President
Attachments: Directional Speed Survey: Washington Street School Zone Signing and Striping Plans (Installation Work Order) Agenda Item 26.

Directional Speed Survey
Washington Street
Agenda Item 26.

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Needles City CouncilAugust 12, 2025

Needles City Council
August 12, 2025