Planned Scope, Timing of the Audit, Significant Risks, and Other An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit involves judgment about the number of transactions to be examined and the areas to be tested.
Our audit included obtaining an understanding of the entity and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Material misstatements may result from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the entity or to acts by management or employees acting on behalf of the entity. Internal control matters noted during our audit are discussed in a separate report.
We are required by the audit standards to identify potential risks of material misstatement during the audit process. We have identified the following significant risk of material misstatement as part of our audit planning: Management override of controls and revenue recognition. These are the areas that the audit standards require at a minimum to be identified as a significant risk.
We performed the audit according to the planned scope previously communicated to you in our engagement letter date May 13, 2022.
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Town are described in Note A to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the year.
We noted no transactions entered into by the Town during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statement prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the Town’s financial statements were determining the depreciable lives and methods used for capital assets, the collectability of receivables, qualifying expenses claimed under grants and the accrual of the unfunded pension and other postemployment benefit (OPEB) liabilities. We evaluated the key factors and assumptions used to develop the estimates in determining that they are reasonable in relation to the financial statements taken as a whole. The accrual for the unfunded pension liabilities was determined by an actuarial valuation performed by CalPERS. The accrual for postemployment benefits was determined by an actuarial valuation, which is required to be performed every two years.
Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements were the following:
Pension Liability: Information on the Town’s pension plans, including the Town’s share of the unfunded pension liability, is shown in Note H. The Town’s share of the unfunded pension liability at June 30, 2022, the most recent measurement date, was $29,081,689, which is reflected as a liability in the Town’s financial statements as of June 30, 2023. The pension liability increased by $12,069,951 due to a decrease in investment earnings on the CalPERS plan assets and change in assumptions as of the June 30, 2022 valuation.
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To the Town Council
Other Postemployment Benefits Liability: The other postemployment benefits (OPEB) liability disclosure in Note I shows the Town’s OPEB liability had decreased to $11,791,874 as of June 30, 2023 due to changes in assumptions.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. Adjustments included 42 closing entries and audit adjustments needed to correct balances of the accounts and transactions. A list of these adjustments was provided to management.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management representation letter dated September 13, 2024.
Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the Town’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the Town’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
Other Matters
We applied certain limited procedures to required supplementary information (RSI) as reported in the table of contents of the financial statements that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. 250
To the Town Council
We were engaged to report on the combining statements, which accompany the financial statements but are not Required Supplementary Information. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.
Restriction on Use
This information is intended solely for the information and use of the Town Council and management of the Town and is not intended to be, and should not be, used by anyone other than these specified parties.
September 13, 2024
251
550 Howe Avenue, Suite 210
Sacramento, California 95825
Telephone: (916) 564-8727
FAX: (916) 564-8728
INDEPENDENT ACCOUNTANTS’ REPORT ON AGREED-UPON PROCEDURES
APPLIED TO APPROPRIATIONS LIMIT TESTING
To the Town Council
Town of Paradise, California
We have performed the procedures enumerated below to the accompanying calculation of the Appropriations Limit of the Town of Paradise (the Town) for the year ended June 30, 2023. The Town’s management is responsible for complying with the Appropriations Limit Calculation. The Town and the League of California Cities (as presented in the publication entitled Agreed-Upon Procedures applied to the Appropriations Limitation Prescribed by Article XIII-B of the California Constitution) have agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose to assist the Town in meeting the requirements of Section 1.5 of Article XIIIB of the California Constitution. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.
The procedures and associated findings are as follows:
1. We obtained the Town’s calculation of the 2022/2023 appropriations limit and compared the limit and annual adjustment factors included in the calculation to the limit and annual adjustment factors that were adopted by resolution of the Town Council.
Finding: No exceptions were noted as a result of our procedures.
2. We compared the methodology used to determine the cost of living adjustment component to Article XIIIB which states that the Town may annually adjust the component for either the change in California per capita personal income or, the percentage change in the Town’s assessed valuation which is attributable to non-residential new construction. We recalculated the factor based on the above information.
Finding: No exceptions were noted as a result of our procedures.
3. We compared the methodology used to determine the population adjustment component to Article XIIIB which states that the Town may annually choose to adjust the component for either the change in population in the County in which the Town is located, or the change in population within the unincorporated area of the County in which the Town is located. We recalculated the factor based on the above information.
Finding: No exceptions were noted as a result of our procedures.
4. We compared the prior year appropriations limit presented in the accompanying Appropriations Limit Calculation to the prior year appropriations limit adopted by the Town Council for the prior year.
Finding: No exceptions were noted as a result of our procedures. 252
Town Council
Town of Paradise
5. We recalculated the 2022/2023 appropriation limit by multiplying the product of the two above factors by the 2021/2022 appropriation limit.
Finding: No exceptions were noted as a result of our procedures.
6. We compared the Town’s actual revenues to the computed appropriation limit for fiscal year 2022/2023.
Finding: For the 2022/2023 fiscal year, the Town’s actual revenues subject to the appropriations limit did not exceed the appropriation limit adopted by resolution of the Town Council.
We were engaged by the Town to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on accompanying calculation of the Appropriation Limit. Accordingly, we do not express such an opinion or conclusion. No procedures have been performed with respect to the determination of the Appropriations Limit for the base year, as defined by Article XIII-B of the California Constitution.
We are required to be independent of the Town and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.
This report is intended solely for the use of the Town Council and management of the Town and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. However, this report is a matter of public record and its distribution is not limited.
September 13, 2024
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APPENDIX A
TOWN OF PARADISE
APPROPRIATION LIMIT CALCULATION
Year Ended June 30, 2023
…………………………………………………..
APPROPRIATION LIMIT
ADOPTED BY TOWN:
Recorded in Final 2022/2023 Budget 21,373,397 $
APPROPRIATION LIMIT
COMPUTATION PER REVIEW:
2021/2022 Appropriation Limit 20,370,015 $
Cost of living factor:
Change in California per capita income 1.0755
Population Adjustment Factor:
Population change in County of Butte 0.9756
Auditor computed limitation 21,373,397
Variance $ (0)
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TOWN OF PARADISE, CALIFORNIA
COMPLIANCE REPORTS
June 30, 2023
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TOWN OF PARADISE, CALIFORNIA
COMPLIANCE REPORTS
June 30, 2023
TABLE OF CONTENTS
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards .................................................................................................................................................. 1 Independent Auditor’s Report on Compliance for Each Major Program, Internal Control Over Compliance and Schedule of Expenditures of Federal Awards Required by the Uniform Guidance ................................................................................ 3 Schedule of Findings and Questioned Costs ................................................................................................. 6 Schedule of Expenditures of Federal Awards ............................................................................................. 11 Notes to Schedule of Expenditures of Federal Awards .............................................................................. 14 Corrective Action Plan ................................................................................................................................ 15 256
550 Howe Avenue, Suite 210
Sacramento, California 95825
Telephone: (916) 564-8727
FAX: (916) 564-8728
1 INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN
AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
To the Town Council
Paradise, California
We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, each major fund and the aggregate remaining fund information of the Town of Paradise, California (the Town) as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the Town’s basic financial statements, and have issued our report thereon dated September 13, 2024.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the Town’s internal control over financial reporting (internal control) as a basis for designing the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Town’s internal control.
Accordingly, we do not express an opinion on the effectiveness of the Town’s internal control.
Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as described in the accompanying schedule of findings and questioned costs, we identified certain deficiencies in internal control that we consider to be material weaknesses and significant deficiencies.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. We consider the deficiencies described in the accompanying schedule of findings and questioned costs as items 2023-001, 2023-002, and 2023-003 to be material weaknesses.
A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the deficiencies described in the accompanying schedule of findings and questioned costs as items 2023-004 and 2023-005 to be significant deficiencies. 257
To the Town Council
Town of Paradise, California
2 Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Town’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed four instances of noncompliance or other matters that are required to be reported under Government Auditing Standards and which are described in the accompanying schedule of finding and questioned costs as item 2023-002, 2023-003, 2023-004 and 2023-005.
Town of Paradise’s Response to Findings
Government Auditing Standards requires the auditor to perform limited procedures on the Town of Paradise’s response to the findings identified in our audit is described in the accompanying schedule of findings and questioned costs. Town of Paradise’s response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Town’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Town’s internal control and compliance.
Accordingly, this communication is not suitable for any other purpose.
September 13, 2024
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550 Howe Avenue, Suite 210
Sacramento, California 95825
Telephone: (916) 564-8727
FAX: (916) 564-8728
3 INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR
EACH MAJOR PROGRAM, INTERNAL CONTROL OVER
COMPLIANCE AND SCHEDULE OF EXPENDITURES OF
FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE
Town Council
Town of Paradise, California
Paradise, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the Town of Paradise, California’s (the Town) compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the Town’s major federal programs for the year ended June 30, 2023. The Town’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.
In our opinion, the Town complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2023.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the Town and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of the Town’s compliance with the compliance requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the Town’s federal programs.
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To the Board of Directors
Town of Paradise, California
4 Auditor’s Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the Town’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the Town’s compliance with the requirements of each major federal program as a whole.
In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, we:
Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the Town’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. Obtain an understanding of the Town’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the Town’s internal control over compliance. Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.
Other Matters
The results of our auditing procedures disclosed instances of noncompliance which are required to be reported in accordance with the Uniform Guidance and which are described in the accompanying schedule of findings and questioned costs as items 2023-002, 2023-003, 2023-004 and 2023-005. Our opinion on each major federal program is not modified with respect to these matters.
Government Auditing Standards requires the auditors to perform limited procedures on the Town’s response to the noncompliance finding identified in our compliance audit and described in the accompanying schedule of findings and questioned costs. The Town’s response was not subjected to other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response.
Report on Internal Control Over Compliance
Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we did identify certain 260
To the Board of Directors
Town of Paradise, California
5 deficiencies in internal control over compliance that we consider to be material weaknesses and significant deficiencies.
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. We consider the deficiencies in internal control over compliance described in the accompanying schedule of findings and questioned costs as items 2023-002 to be a material weakness.
A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. We consider the deficiencies in internal control over compliance described in the accompanying schedule of findings and questioned costs as items 2023-004 and 2023-005 to be significant deficiencies.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.
Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, each major fund and the aggregate remaining fund information of the Town, as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the Town's basic financial statements. We issued our report thereon dated September 13, 2024, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Town's basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by Uniform Guidance and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
September 13, 2024
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TOWN OF PARADISE, CALIFORNIA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the Year Ended June 30, 2023
6 A. SUMMARY OF AUDITOR'S RESULTS
Financial Statements
1. Type of auditor’s report issued: Unmodified
2. Internal control over financial reporting:
a. Material weaknesses identified? Yes
b. Significant deficiencies identified not
considered to be material weaknesses? None noted
3. Noncompliance material to financial statements noted? No Federal Awards
1. Internal control over major programs:
a. Material weaknesses identified? Yes
b. Significant deficiencies identified not considered to be material weaknesses? Yes
2. Type of auditor’s report issued on compliance for major programs: Unmodified
3. Any audit findings disclosed that are required to be reported in accordance with 2 CFR, Section 200.516(a)? Yes
4. Identification of major programs:
AL Number Name of Federal Program
20.205 Highway Planning and Construction
14.228 Community Development Block Grants/State Program and Non-Entitlement Grants in Hawaii
21.027 Coronavirus State and Local Fiscal Recovery Funds
16.710 Public Safety Partnership and Community Policing Grants
5. Dollar Threshold used to distinguish between Type A and Type B programs? $750,000
6. Auditee qualified as a low-risk auditee under 2 CFR, Section 200.516(a)? No 262
TOWN OF PARADISE, CALIFORNIA
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
For the Year Ended June 30, 2023
7 B. CURRENT YEAR FINDINGS – FINANCIAL STATEMENT AUDIT
INTERNAL CONTROL OVER FINANCIAL REPORTING FINDINGS
Finding 2023-001 – Material Weakness
Condition: There were 42 audit adjustments and closing entries posted during the audit to report the Town’s financial statements in accordance with Generally Accepted Accounting Principles (GAAP).
The large number of adjustments identified during the course of the audit indicates that the Town does not have internal controls in place to prevent or detect misstatements on a timely basis. Areas where accounts and transactions were not adequately reconciled and evaluated for proper recording prior to the start of the audit fieldwork and areas that require improvement included in the following:
Procedures to ensure beginning fund balance/net position roll-forward to prior year audited financial statements.
Procedures for ensuring revenue received in advance of qualifying expenditures are properly deferred.
Procedures to ensure retentions payable is properly accrued. Procedures for tracking grant expenditures to ensure revenue is accrued to the extent of reimbursable expenditures incurred and evaluation of proper accounting treatment of transactions as earned, unearned, or unavailable revenue. Procedures to ensure capital outlay is properly reconciled to capital asset additions. Procedures to ensure that building permit fees not earned are properly accounted for as unearned revenue.
Procedures to ensure all loans issued by the Town are properly recorded in the general ledger. Procedures for evaluating when entries should be posted to fund balance and whether fund balance/net position/restrictions and investment in capital assets are properly reflected. Procedures to ensure interfund transactions, including due to and from other funds, advances to and from other funds and transfer in and out, excluding those with agency funds, are in balance.
Criteria: Internal controls over financial reporting should exist to ensure the financial statements are prepared in accordance with GAAP and limit the opportunity for errors and fraud occurring.
Cause: The Town’s staff did not have enough time to fully close the Town’s books before the start of the audit, including reconciling grant billings to the general ledger.
Effect: The adjustments and closing entries were required to report the financial statements in accordance with GAAP.
Recommendation: We recommend that management ensure all balance sheet accounts are reviewed for proper cut-off and income statement accounts are reviewed for proper classification during the closing process, including reviewing accounts receivable, grants receivable, loans receivable, accounts payable and related assets, fund balance and net position, government-wide revenue and expense adjustments and the classification of revenues and expenditures. 263
TOWN OF PARADISE, CALIFORNIA
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
For the Year Ended June 30, 2023
8 Views of Responsible Officials and Planned Corrective Action: We agree with the finding and have implemented a new process during fiscal year 2023/24.
C. CURRENT YEAR FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD
PROGRAM
Finding 2023-002 – Material Weakness
Federal Grantor: Various
Passed-through: Various
Pass-through Grantor’s No.: Various
Compliance Requirement: Reporting
Condition: The Town submitted its Audited Financial Statements and Single Audit Report to the federal clearinghouse in September 2024, six months after it was due, mostly the result of delays in reconciling grant activity to revenue recorded.
Criteria: The Town was required to submit its Audited Financial Statements and Single Audit Report to the federal audit clearinghouse no later than March 31, 2023, nine months after the fiscal year-end (2 Code of Federal Regulations §200.512).
Effect: Federal awarding agencies may deny future federal awards or subject the Town to additional cash monitoring requirements.
Cause: The Town did not prepare its Audited Financial Statements and Schedule of Expenditures of Federal Awards in a timely manner due to the number of federal awards tested in the current year compared to prior years. In addition, the Town lost its finance director during the financial and single audit process.
Context: The Town has had complete turnover of finance department personnel and has found difficulty in replacing key personnel for its finance department.
Recommendation: The Town should consider contracting with an external accounting firm so that it can close its books and submit its audited financial statements and single audit to the federal audit clearinghouse no later than the statutory reporting deadline.
Views of Responsible Officials and Planned Corrective Action: We agree with the finding and have implemented a new process during fiscal year 2023/24.
Finding 2023-003 – Material Weakness
Award No.: Various
Federal Grantor: Various
Compliance Requirement: Other compliance requirements.
Condition: The Schedule of Expenditures of Federal Awards (SEFA) was not complete, and expenditures reported on the SEFA were revised during the single audit. 264
TOWN OF PARADISE, CALIFORNIA
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
For the Year Ended June 30, 2023
9 Criteria: 2 CFR Part 200, Subpart F (Uniform Guidance) Section 200.502 states, “The auditee should prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee’s financial statements.” Internal controls over the SEFA should be in place to ensure accrual basis expenses incurred under the federal program are properly reported as expenses on the SEFA and are properly reported as revenue in the financial statements prior to the start of the single audit.
Cause: The SEFA was not fully reconciled and finalized until after the single audit began.
Effect: The expenses included on the SEFA were revised during the single audit, which could have resulted in the auditor not selecting the correct major program or expenses for testing and could have resulted in the single audit not satisfying the requirements of the Uniform Guidance.
Recommendation: We recommend additional review procedures be implemented to ensure the SEFA is complete and accurate when the single audit begins.
Views of Responsible Officials and Planned Corrective Action: We agree with the finding and have implemented a new process during fiscal year 2023/24.
Finding 2023-004 – Significant Deficiency
Award No.: 16.710
Federal Grantor: U.S. Department of Justice
Compliance Requirement: Reporting
Condition: The Federal Financial Reports (SF-425) final report for the reporting period and date of December 31, 2022 was submitted on September 19, 2023. Quarterly federal financial report for the period of January 1, 2023 to March 31, 2023 was submitted on May 8, 2023.
Criteria: According to 2 CFR Part 200.303, the Town is required to establish and maintain effective internal controls over Federal awards that provides reasonable assurance that the Town is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Police Safety Partnership and Community Policing Grant program resolutions require the Town to file financial reports throughout the year. Federal Financial Report (SF-425) final report shall be submitted no later than 120 days after the project or grant period end date. Also, quarterly federal financial reports shall be submitted no later than 30 days after the end of each reporting period.
Cause: The Town experienced turnover and vacancies in key positions responsible for reporting during fiscal year 2022-23.
Effect: The Town was not fully in compliance with reporting requirements.
Recommendation: The Town needs to ensure that reports are complete by the due date.
Views of Responsible Officials and Planned Corrective Action: We concur that the reports were filed late. Additional staff were hired to track reporting requirements. 265
TOWN OF PARADISE, CALIFORNIA
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
For the Year Ended June 30, 2023
10 Finding 2023-005 – Significant Deficiency
Award No.: All
Federal Grantor: All
Compliance Requirement: Reporting
Condition: The expenditure information provided to report the amounts of the SEFA contained totals representing transfers from other funds instead of individual expenditure amounts.
Criteria: Section 202.302 states in part, “… the state's and the other non-Federal entity's financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award.” Cause: The Town does not have a process in place to ensure separate identification of federal expenditures in the accounting system.
Effect: By not maintaining a separate accounting of individual expenditures of federal funds, it is difficult to determine that funds have been used according to Federal regulations.
Recommendation: The Town should ensure individual expenditure detail for federal award expenditures is prepared in the general ledger, or in supplemental listings.
Views of responsible officials and planned corrective actions: We concur with this finding and have implemented individual expenditure detail.
D. PRIOR YEAR FINDINGS
Finding 2022-001
See finding 2023-002 under CURRENT YEAR FINDINGS – FINANCIAL STATEMENT AUDIT is a continuation of this finding.
266
TOWN OF PARADISE, CALIFORNIA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Year Ended June 30, 2023
11 Federal
Assistance Pass-Through
Listing (AL) Grantors’
Federal Grantor/Pass-through Grantor/ Program Title Number Number Expenditures
MAJOR PROGRAMS
U.S. Department of Transporation:
Passed through California Department of Transportation
Highway Planning and Construction 20.205 CML-5425 (042) 73,196 $ Highway Planning and Construction 20.205 ER-38YO-015/FHWA 31,801 Highway Planning and Construction 20.205 USDA 54,330
Highway Planning and Construction 20.205 CML-5425 (038) 257,129 Highway Planning and Construction 20.205 ER-38YO-011/FHWA 148,861 Highway Planning and Construction 20.205 ER-38YO-025/FHWA 1,016 Highway Planning and Construction 20.205 ER-38YO-013/FHWA 151,634 Highway Planning and Construction 20.205 ER-38YO-014/FHWA 42,600 Highway Planning and Construction 20.205 CML-5425 (044) 109,642 Highway Planning and Construction 20.205 HSIPL-5425 (041) 37,945 Highway Planning and Construction 20.205 ER-38YO-012/FHWA 7,296,749 Highway Planning and Construction 20.205 CML-5425 (043) 173,311 Highway Planning and Construction 20.205 ER-38YO-009/FHWA 179,129 Total U.S. Department ofTransporation 8,557,343
U.S. Department of Housing and Urban Development:
Direct programs:
Community Development Block Grants/State's program
and Non-Entitlement Grants in Hawaii 14.228 18-DRINFRA-18009 349,882 Community Development Block Grants/State's program
and Non-Entitlement Grants in Hawaii 14.228 21-DRMHP-21004 1,181,757 Total Community Development Block Grants/State's
program and Non-Entitlement Grants in Hawaii 1,531,639
U.S. Department of the Treasury
Direct programs:
Coronavirus State and Local Fiscal Recovory Funds 21.027 ARPA 1,710,390 Total U.S. Deparment of the Treasury 1,710,390
Department of Justice:
Direct programs:
Public Safety Partnership and Community Policing Grants 16.710 N/A 615,000 Total U.S. Deparment of Justice 615,000
TOTAL MAJOR PROGRAMS 12,414,372
267
TOWN OF PARADISE, CALIFORNIA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Year Ended June 30, 2023
12 NON-MAJOR PROGRAMS
U.S. Department of Homeland Security, Federal Emergency Management Agency (FEMA):
Direct programs:
Staffing for Adequate Fire and Emergency Response 97.083 EMW-2018-FH-00431 525,612 $ Disaster Grants - Public Assistance (Presidentially
Declared Disasters) 97.036 FEMA PJ0359-130763 508
Disaster Grants - Public Assistance (Presidentially
Declared Disasters) 97.036 FEMA PJ0363-132422 92,592
Disaster Grants - Public Assistance (Presidentially
Declared Disasters) 97.036 FEMA PJ0366-94352 425,027
Hazard Mitigation Grant 97.039 HMGP #4407-157-046R 1,343,179 Hazard Mitigation Grant 97.039 PJ0305/HMGP 623,753
Hazard Mitigation Grant 97.039 HMPG #4407-173-004R 12,786 Hazard Mitigation Grant 97.039 PJ0189/HMGP 25,576
Total U.S. Department of Homeland Security 3,049,033
U.S. Economic Development Administration
Passed through California Department of Transportation
Economic Adjustment Assistance 11.307 07-79-07567 243,300 Total U.S. Economic Development Administration 243,300
U.S. Department of Agriculture
Direct programs:
Community Facilities Loans and Grants 10.766 61,000
Community Facilities Loans and Grants 10.766 256,760
Total U.S. Deparment of Agriculture 317,760
U.S. Department of Housing and Urban Development:
Direct programs:
Community Development Block Grants/State's
program and Non-Entitlement Grants in Hawaii 14.218 B-22-MC-06-051 91,909 Community Development Block Grants/State's
program and Non-Entitlement Grants in Hawaii 14.218 B-17-MC-06-051 13,223 Community Development Block Grants/State's
program and Non-Entitlement Grants in Hawaii 14.218 B-20-MC-06-051 157,949 Community Development Block Grants/State's
program and Non-Entitlement Grants in Hawaii 14.218 B-18-MC-06-051 120,701 Community Development Block Grants/State's
program and Non-Entitlement Grants in Hawaii 14.218 B-19-MC-06-051 117,833 Community Development Block Grants/State's
program and Non-Entitlement Grants in Hawaii 14.218 B-15-MC-06-051 9,671 Community Development Block Grants/State's
program and Non-Entitlement Grants in Hawaii 14.218 B-21-MC-06-051 80,650 Community Development Block Grants/State's
program and Non-Entitlement Grants in Hawaii 14.218 B-16-MC-06-051 40,000 Total Community Development Block Grants/State's
program and Non-Entitlement Grants in Hawaii 631,936
268
TOWN OF PARADISE, CALIFORNIA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Year Ended June 30, 2023
13 Home Investment Parnerships Program 14.239 1,683,111 $ Home Investment Parnerships Program 14.239 6,076,504
Total Home Investment Parnershops Program 7, 759,615
Community Development Block Grant 14.218 117,119
Total U.S. Department of Housing and Urban Development 8,508,670 TOTAL NON-MAJOR PROGRAMS 12,118,763
TOTAL FEDERAL AWARDS 24,533,135 $
See accompanying notes to schedule of expenditures of federal awards. 269
TOWN OF PARADISE, CALIFORNIA
NOTES TO SCHEDULE OF EXPENDIRTURES OF FEDERAL AWARDS
For the Year Ended June 30, 2023
14 NOTE A – BASIS OF PRESENTATION
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of the Town of Paradise, California (the Town) under programs of the federal government for year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the Town’s operations, it is not intended to be and does not present the financial position, changes in financial position, or cash flows of the Town.
NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Expenses reported on the Schedule are reported on the modified accrual basis of accounting. Such expenses/expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenses are not allowable or are limited as to reimbursement.
NOTE C – PROGRAM COSTS/MATCHING CONTRIBUTIONS
The amounts shown as current year expenses represent only the federal grant portion of the program costs. Entire program costs, including the Town’s portion, may be more than shown.
NOTE D – INDIRECT COST ALLOCATION PLAN
The Town elected to used the 10% de minimis indirect cost rate during the year ended June 30, 2023.
NOTE E – LOAN PROGRAMS
The outstanding balances of loan programs were as follows:
Federal Program
Federal AL
Number
Outstanding Loan
Balances
Community Development Block Grants/Entitlement Grants 14.218 86,126 $ Home Investment Partnerships Program 14.239 7,858,635
NOTE F – SUBRECIPIENTS
There were no subrecipients of the Town’s federal programs during the year ended June 30, 2023.
NOTE G – CLUSTERS OF PROGRAMS
There were no clusters of the Town’s federal programs during the year ended June 30, 2023. 270
271
15 272
16 273
17 274
18 275
19 276
20 Town of Paradise
Council Agenda Summary
Date: October 8, 2024
Agenda Item: 6(b)
ORIGINATED BY: Aimee Beleu, Finance Director/Town Treasurer REVIEWED BY: Jim Goodwin, Town Manager
SUBJECT: Finance Department Minor Reorganization
LONG TERM
RECOVERY PLAN:
No
COUNCIL ACTION REQUESTED:
1. Consider authorizing Accounting Assistant I/II Full Time Equivalent (FTE) to be added to the Finance Department with the correlating budget adjustment; and,
2. Consider adopting Resolution No. 2024-___ “A Resolution of the Town Council of the Town of Paradise Amending the Salary Pay Plan for the Town of Paradise Employees for the Fiscal Year 2024-2025.”
Background:
The Finance Department has had a shift in personnel over the past year: A new Finance Director, Senior Accountant, Accounting Analyst and 2 Accountants. Two years after the Campfire, in 2020, the Town of Paradise had six active CIP projects. Now, with 30 recovery projects currently online, and an overall budget of $122M, the Finance workload has drastically increased.
Additionally, we have increased our Finance department by one employee over the past six years.
Current Finance Department Proposed Finance Department
Finance Director Finance Director
Senior Accountant Senior Accountant
Accountant Accountant
Accountant Accountant
Accounting Analyst Accounting Analyst
Accounting Assistant I/II
Analysis:
Staff propose adding an additional limited term Accounting Assistant I/II to assist in the additional transactions and services we are providing. The proposed changes will cost the town approximately $46,895 for the remainder of FY2024-2025. We will continue to evaluate staffing levels as projects complete and lessen as we complete the recovery process.
Financial Impact:
FY 24/25 estimated General Fund increase of $46,895.
277
June 2019
FLSA: Non-Exempt
ACCOUNTING ASSISTANT I/II
DEFINITION
Under direct (I) or general (II) supervision, performs a variety of technical accounting support duties in the preparation, maintenance, and processing of accounting records and transactions, including accounts payable, accounts receivable, utility billing, and business licenses; and performs related duties as assigned.
SUPERVISION RECEIVED AND EXERCISED
Receives direct supervision or general supervision from assigned management staff. Exercises no direct supervision over staff.
CLASS CHARACTERISTICS
Accounting Assistant I: This is the entry-level classification in the Accounting Assistant series. Initially under close supervision, incumbents learn and perform work in accounts receivable, accounts payable, utility billing, and business licensing. As experience is gained, assignments become more varied, complex, and difficult; close supervision and frequent review of work lessen as an incumbent demonstrates skill to perform the work independently. Positions at this level usually perform most of the duties required of the positions at the Accounting Assistant II level but are not expected to function at the same skill level and usually exercise less independent discretion and judgment in matters related to work procedures and methods. Work is usually supervised while in progress and fits an established structure or pattern.
Exceptions or changes in procedures are explained in detail as they arise.
Accounting Assistant II: This is the fully qualified journey-level classification in the Accounting Assistant series. Positions at this level are distinguished from the Accounting Assistant I by the performance of the full range of duties as assigned, working independently, and exercising judgment and initiative. Positions at this level receive only occasional instruction or assistance as new or unusual situations arise and are fully aware of the operating procedures and policies of the work unit. This class is distinguished from the Senior Accounting Assistant the latter performs a broader range and more complex technical accounting support duties, such as payroll processing and preparing various financial, budget, and state- and federal-mandated reports, and exercises a higher level of discretion and independent decision-making.
Positions in the Accounting Assistant class series are flexibly staffed; positions at the II-level are normally filled by advancement from the I-level; progression to the II-level is dependent on management affirmation that the position is independently and competently performing the full range of duties assigned to the classification.
EXAMPLES OF TYPICAL JOB FUNCTIONS (Illustrative Only)
Management reserves the right to add, modify, change, or rescind the work assignments of different positions and to make reasonable accommodations so that qualified employees can perform the essential functions of the job.
Positions at the Accounting Assistant I level may perform some of these duties and responsibilities in a learning capacity
278
Accounting Assistant I/II
Performs a variety of technical accounting support duties related to accounts payable, accounts receivable, utility billing, and business licenses.
Reviews, verifies, posts, and records a variety of accounting and financial transactions. Maintains a variety of ledgers, registers, and journals according to established accounting policies and procedures; reconciles transactions and data as directed; records adjustments and resolves differences; maintains the accuracy of accounting and financial records. Receives and processes payments, balances monies received, and prepares and issues vouchers and receipts; allocates funds to correct accounts; balances and reconciles accounts; maintains petty cash; and prepares bank deposits.
Processes invoices, including reviewing, verifying, coding, and entering approved invoices and supporting documentation into accounts payable system; prepares invoice batch for approval; makes adjustments and processes journal entries; prints checks and check register; ensures invoices are charged to appropriate accounts; researches and resolves discrepancies and vendor inquiries; maintains and issues forms for tax reporting purposes.
Prepares utility bills and notices; participates in implementing new utility rates. Maintains business license information; researches and notifies new businesses of licensing requirements; mails application materials; closes accounts as necessary; initiates work orders for inspectors as needed.
Prepares and files financial, accounting, and statistical reports. Assists with the year-end closing, reconciliation, and audit processes. Maintains accurate and detailed records, verifies accuracy of information, researches discrepancies, and records information.
Verifies and reviews records for completeness and conformance with established regulations and procedures; applies Town policies and procedures in determining completeness of records and files. Assists customers by providing answers and information regarding specific account information, discrepancies, general accounting procedures, and/or department specific issues and problems; researches issues regarding specific transactions; and updates related files and departments on action items.
May perform general office support duties such as opening and routing mail and deliveries, preparing correspondence, filing and record keeping, duplicating and distributing various written materials, and ordering and keeping inventory of office supplies.
May perform duties of Senior Accounting Assistant on a temporary basis as assigned. Performs related duties as assigned.
QUALIFICATIONS
Knowledge of:
Terminology and practices of financial and account document processing and record keeping, including accounts receivable, accounts payable, utility billing, and business licensing. Mathematical principles and practices of basic financial and statistical techniques. Principles and procedures of record keeping and preparation of reports and correspondence. Techniques for providing a high level of customer service by effectively dealing with the public, vendors, contractors, and Town staff.
The structure and content of the English language, including the meaning and spelling of words, rules of composition, and grammar.
Modern equipment and communication tools used for business functions and program, project, and task coordination, including computers and software programs relevant to work performed.
Ability to:
Perform detailed account and financial support work accurately and in a timely manner. 279
Accounting Assistant I/II
Respond to and effectively prioritize multiple phone calls and other requests for service. Learn, interpret, and apply all pertinent laws, codes, regulations, policies and procedures, and standards relevant to work performed.
Compose correspondence and reports independently or from brief instructions. Make accurate mathematical, financial, and statistical computations. Establish and maintain a variety of filing, record keeping, and tracking systems. Organize work, set priorities, meet critical deadlines, and follow-up on assignments. Use tact, initiative, prudence, and independent judgment within general policy, procedural, and legal guidelines.
Effectively use computer systems, software applications relevant to work performed, and modern business equipment to perform a variety of work tasks.
Communicate clearly and concisely, both orally and in writing, using appropriate English grammar and syntax.
Establish, maintain, and foster positive and effective working relationships with those contacted in the course of work.
Education and Experience:
Any combination of training and experience that would provide the required knowledge, skills, and abilities is qualifying. A typical way to obtain the required qualifications would be:
Accounting Assistant I/II: Equivalent to graduation from the twelfth (12th) grade.
Accounting Assistant I: One (1) year of responsible bookkeeping or accounting experience.
Accounting Assistant II: Three (3) years of increasingly responsible accounting experience equivalent to the Accounting Assistant I in the Town of Paradise.
Licenses and Certifications:
None.
PHYSICAL DEMANDS
Must possess mobility to work in a standard office setting and use standard office equipment, including a computer; vision to read printed materials and a computer screen; and hearing and speech to communicate in person, before groups, and over the telephone. This is primarily a sedentary office classification although standing and walking between work areas may be required. Finger dexterity is needed to access, enter, and retrieve data using a computer keyboard or calculator and to operate standard office equipment. Positions in this classification occasionally bend, stoop, kneel, reach, push, and pull drawers open and closed to retrieve and file information. Employees must possess the ability to lift, carry, push, and pull materials and objects up to 15 pounds with the use of proper equipment.
ENVIRONMENTAL CONDITIONS
Employees work in an office environment with moderate noise levels, controlled temperature conditions, and no direct exposure to hazardous physical substances. 280
TOWN OF PARADISE
RESOLUTION NO. 2024-____
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF PARADISE ADOPTING AN AMENDED SALARY PAY
PLAN FOR THE TOWN OF PARADISE EMPLOYEES TO INCLUDE ACCOUNTING ASSISTANT I/II FOR THE FISCAL YEAR 2024-2025
WHEREAS, the Town wishes to revise the salary pay plan: and, WHEREAS, the salary pay plan will incorporate all salary paid within the Town into one salary pay plan.
NOW, THEREFORE, BE IT RESOLVED by the Town Council of the Town of Paradise, that the Town of Paradise salary pay plan attached to this resolution is herby adopted.
PASSED AND ADOPTED by the Town Council of the Town of Paradise on this 8 th day of October 2024, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
By: _________
Ronald Lassonde, Mayor
ATTEST: APPROVED AS TO FORM:
________________________ ______________________________ Melanie Elvis, Town Clerk/Elections Official Scott E. Huber, Town Attorney 281
Head Count
Auth
FTE's
Budget
FTE
Hours/Week
A
Step
B
Step
C
Step
D
Step
E
Step
F
Step
1.00 1.00 1.00 ACCOUNTING ASSISTANT I
HOURLY 40 20.07 21.07 22.12 23.23 24.39 25.61
BIWEEKLY 80 1,605.60 1,685.60 1,769.60 1,858.40 1,951.20 2,048.80 MONTHLY 173 3,478.80 3,652.13 3,834.13 4,026.53 4,227.60 4,439.07 ANNUAL 2,080 41,745.60 43,825.60 46,009.60 48,318.40 50,731.20 53,268.80
1.00 1.00 1.00 ACCOUNTING ASSISTANT II
HOURLY 40 22.17 23.28 24.44 25.66 26.94 28.29
BIWEEKLY 80 1,773.60 1,862.40 1,955.20 2,052.80 2,155.20 2,263.20 MONTHLY 173 3,842.80 4,035.20 4,236.27 4,447.73 4,669.60 4,903.60 ANNUAL 2,080 46,113.60 48,422.40 50,835.20 53,372.80 56,035.20 58,843.20
TOWN OF PARADISE
SALARY PAY PLAN FY 2024/25
AS OF JULY 2024
Position Title
282
Town of Paradise
Council Agenda Summary
Date: October 8, 2024
Agenda Item: 6(c)
ORIGINATED BY: Tony Lindsey, Community Development Director – Building & Code Enforcement
REVIEWED BY: Jim Goodwin, Town Manager
Scott Huber, Town Attorney
SUBJECT: Approve and adopt a resolution that declares vegetative growth and/or refuse as a public nuisance, initiates
proceedings for the abatement of these nuisances, and
mandates that all unpaid abatement fees be placed on the Butte County Special Tax Assessment for the fiscal year 2024-2025 Tax Roll.
LONG TERM
RECOVERY PLAN:
No
COUNCIL ACTION REQUESTED:
1. Adopt Resolution No. 2024-__, "A Resolution of the Town Council of the Town of Paradise Declaring vegetative growth (noxious weeds) and refuse a public nuisance." OR
2. Provide alternative direction to town staff.
Background:
Adopting the Resolution declaring vegetative growth and/or refuse as a public nuisance is necessary for the Town to hire weed abatement contractors. This action allows for the abatement of privately owned parcels without the property owner's consent and facilitates the placement of all unrecovered assessment fees on the tax roll.
Analysis:
Section 8.04.135 of the Paradise Municipal Code, which deals with the abatement of vegetative growth or refuse that poses a hazard, is enforced through a systematic process starting with the adoption of a resolution. This marks the beginning of the Implementation Plan and requires action by the Council. Throughout the year, the Paradise Prevention Division conducts Defensible Space inspections of approximately 11,189 parcels within the Town. Notices are sent to the recorded owners of parcels identified as hazards. If mail is returned, staff consults county ownership records and utility provider information, and employs people-finding software to contact unresponsive property owners. The Town Clerk’s Office maintains and makes available for public review a list of parcels identified as having problematic vegetative growth or refuse, designated as public nuisances, which is included as Exhibit A.
The Town Clerk will send written notice of the proposed abatement to all affected property owners, giving them at least 14 days to prepare objections for the November 12th Town Council meeting.
At this meeting, the Town Council will listen to and consider all objections, and may either accept or overrule them. Additionally, Code Enforcement and Fire Prevention Staff will display the same notice of proposed abatement at each property that is subject to abatement. 283
After the November hearing, the Town Council gains the authority to carry out abatement work.
Properties identified for abatement will be publicly posted. Should unresolved fire hazards remain ten days following the hearing, the Town is empowered to eliminate these hazards. If the declared nuisance on a property has been addressed, that property will then be removed from the abatement list.
Financial Impact:
Cost of Abatement
A proactive approach involves the Town actively enforcing abatement on high-priority parcels, especially those adjacent to standing structures. Currently, there are 396 parcels that are out of compliance and meet this criterion (referenced in Exhibit A). Out of these parcels, 133 are currently in tax default status. With an estimated abatement cost of $1,600 per parcel, the total projected cost for this task is $633,600. This strategy targets these 396 non-compliant parcels with the goal of increasing the compliance rate from 91% to 94%.
The remaining budget for weed abatement activities for the fiscal year 2024-2025 is $154,000.
To fully cover the projected costs of $633,600 needed to manage the 396 priority non-compliant parcels, a budget adjustment of $542,960 from the General Fund to the abatement account is being requested. This adjustment includes a 10% contingency to address any unexpected costs related to the abatement of these parcels. Any unspent funds will revert back to the General Fund at the end of the fiscal year. The Town mitigates the costs of the abatement program by billing property owners for contractor fees and administrative expenses. These invoices encompass all applicable charges, with payments required within 45 days.
Potential Cost Recovery
Estimating the costs associated with abatement is straightforward, but our ability to recover these costs remains uncertain, posing significant challenges for financial planning and budgeting. It is reasonable to anticipate that a percentage of these costs will be recovered, though not necessarily within the same fiscal year they are incurred. Implementing practical strategies and rigorous monitoring is crucial to navigate these uncertainties and ensure the program’s financial sustainability and success. Each year, the data collected from implementing this approach will provide more accurate estimates of our cost recovery capabilities.
Once the Town has completed abatement on properties, there are three primary options for cost recovery:
1. Payments:
Staff anticipates a certain percentage of property owners will pay the invoice for abatement upon receipt from the Town.
2. Special Assessment Lien and Property Tax Roll Assessment:
The cost of abatement, excluding citations, can be included on the annual property tax bill, allowing it to be paid along with property tax payments in April and November each year. To implement this, assessments must be submitted to Butte County by August annually. Depending on the timing of the abatement, recovering costs through this method could take up to a year or more, assuming the property owner makes timely payments. If the payment is not made, the property will be considered tax delinquent. This approach is effective for property owners who have a history of paying their property taxes on time.
Pursuant to the provisions of section 29142 of the California Government Code, $0.30 per parcel fee will be charged for enrolling an item onto the tax roll. In the event that the 284
property owner does not pay the property tax once the lien is placed on the tax roll, it would take an estimated 60-84 months to recover at point of tax default sale by the Tax Collector.
3. Nuisance Abatement Lien Placed on the Property:
A nuisance abatement lien placed on a property with a tax default status would cost approximately $250 per parcel. This amount may be collected at the time of a tax default sale of the property, provided the purchase price at auction is sufficient to pay the underlying tax debt, as well as the liens. This process may take up to an estimated 60-84 months to recover, as stated above. Alternatively, the Town would have the option to proceed with judicial foreclosure as outlined in Government Code 38773.1. Judicial foreclosure is a court-ordered process initiated by a lawsuit from the Town, ultimately leading to the property's auction, where proceeds repay the Town and other lien holders, with any surplus returned to the property owner. The estimated cost for this process is $7,500-$10,000, with an estimated 12 months to recover.
As previously mentioned, our ability to accurately project cost recovery will improve with the data collected from our experience operating the program.
Attachment:
1. Town Resolution 2024-__ “A Resolution of the Town Council of the Town of Paradise Declaring vegetative growth (noxious weeds) and refuse a public nuisance.” 285
TOWN OF PARADISE
RESOLUTION NO. 2024-____
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF PARADISE DECLARING
VEGETATIVE GROWTH (NOXIOUS WEEDS) AND REFUSE A PUBLIC NUISANCE WHEREAS, the Town Council of the Town of Paradise adopted an Ordinance in August 2024 that provided for additional nuisance abatement procedures for the enforcement of the defensible space regulations; and
WHEREAS, the presence of properties that violate the Town's standards poses a risk to the community; and it is necessary to identify and abate such nuisances to maintain public safety and compliance; and
WHEREAS, the Town Council is commencing proceedings for the abatement of said nuisances; and
WHEREAS, Staff will utilize best efforts to collect the unremitted abatement fees through all legal means available to the Town, including but not limited to placement on the Butte County Special Tax Assessment for the Fiscal Year 2025-2026 Tax Roll.
NOW, THEREFORE, BE IT RESOLVED by the Town Council of the Town of Paradise as follows:
Section 1. That vegetative growth (noxious weeds) or refuse are a hazard and hereby declared to be a public nuisance that shall be abated for the reasons that vegetative growth may attain such immense growth as to become a fire menace, creating a hazard to public health and safety.
The Town Council of the Town of Paradise finds and declares that vegetative growth (noxious weeds) on specified parcels of property are recurrent nuisances. Such seasonal and recurrent nuisances shall be abated in accordance with the provisions of Town and State laws. No further hearings need to be held, and it shall be sufficient to mail a notice to the owner of the property as their address appears upon the current assessment roll.
Section 2. A description of the parcel of lots of private property upon which said nuisances are a hazard, according to the official Weed Abatement Map of said Town of Paradise, shall be posted in the office of the Town Clerk and referred to as Exhibit A, attached hereto and incorporated herein by this reference.
Section 3. The Town Clerk or designee is hereby ordered and directed to mail written notices of the proposed abatement to persons owning property described in accordance with Section 8.04.135.07 of the Town of Paradise Municipal Code.
Section 4. Pursuant to Section 8.04.135.15 of the Town of Paradise Municipal Code, the Town Council shall hear and consider all objections or protests to the required removal of said vegetative growth and/or refuse. The Town Clerk shall post a copy of the public hearing notice in accordance with the Ralph M. Brown Act.
Section 5. Pursuant to Section 8.04.135.23 of the Town of Paradise Municipal Code, if the owner does not abate the hazard, it will be abated by the Town contractor. The cost of the abatement plus a $2,487 administrative fee per property, or 67% of the total cost of abatement, 286
whichever is greater will be assessed upon the County property tax bill and constitute a lien upon such land until paid.
PASSED AND ADOPTED by the Town Council of the Town of Paradise on this 8 th day of
October 2024 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Ronald Lassonde, Mayor
ATTEST:
Melanie Elvis, Town Clerk/Elections Official
APPROVED AS TO FORM:
Scott E. Huber, Town Attorney
287
288
TOWN OF PARADISE
RESOLUTION NO. 2024-___
EXHIBIT “A”
Properties with overgrown vegetation posing a public nuisance. Each property has been sent a Notice of Violation and three (3) or more citations. The properties identified with an asterisk * are in tax default status.
APN SITUS
050-012-005-000 9148 SKYWAY, PARADISE CA 95969
050-013-018-000 7237 PENTZ RD, PARADISE CA 95969
050-040-093-000* 1673 GINNY LN, PARADISE CA 95969
050-052-049-000 1667 MULBERRY LN, PARADISE CA 95969
050-052-073-000* 7091 PENTZ RD, PARADISE CA 95969
050-052-093-000* 7080 CLARK RD, PARADISE CA 95969
050-052-099-000 1663 SWEETBRIER LN, PARADISE CA 95969
050-052-102-000 1681 SWEETBRIER LN, PARADISE CA 95969
050-060-012-000 1433 COLDREN RD, PARADISE CA 95969
050-060-023-000 6848 QUAIL WAY, PARADISE CA 95969
050-060-040-000 1450 JUSTA RD, PARADISE CA 95969
050-060-087-000 0 QUAIL WAY, PARADISE CA 95969
050-081-039-000 1531 FOREST SERVICE RD, PARADISE CA 95969 050-081-042-000 6899 CLARK RD, PARADISE CA 95969
050-082-048-000* 1611 TIMBER LN, PARADISE CA 95969
050-082-083-000* 1640 TIMBER WALK WAY, PARADISE CA 95969 050-090-008-000* 1788 HONEYSUCKLE LN, PARADISE CA 95969 050-090-025-000* 1762 SPARKS DR, PARADISE CA 95969
050-090-036-000 1765 SPARKS DR, PARADISE CA 95969
050-100-029-000 1820 DRAYER DR, PARADISE CA 95969
050-100-078-000* 1779 SUNRISE LN, PARADISE CA 95969
050-100-083-000 1775 SUNRISE LN, PARADISE CA 95969
050-100-134-000* 1725 ARANY CT, PARADISE CA 95969
050-120-024-000 1924 DEAN RD, PARADISE CA 95969
050-120-096-000 6885 LUNAR LN, PARADISE CA 95969
289
TOWN OF PARADISE
RESOLUTION NO. 2024-___
050-120-121-000* 1871 DEAN RD, PARADISE CA 95969
050-120-134-000 1802 EL TORO CT, PARADISE CA 95969
050-120-145-000* 6890 PENTZ RD, PARADISE CA 95969
050-140-069-000 6849 CLARK RD, PARADISE CA 95969
050-150-007-000* 1337 TAYLOR LN, PARADISE CA 95969
050-150-021-000* 1456 MAYHEW LN, PARADISE CA 95969
050-150-074-000* 6526 HUMMINGBIRD LN, PARADISE CA 95969 050-210-017-000* 6250 FOREST LN, PARADISE CA 95969
050-210-028-000 1537 BILLE RD, PARADISE CA 95969
050-210-031-000* 1531 BILLE RD, PARADISE CA 95969
050-210-047-000 6294 VIRGINIA WAY, PARADISE CA 95969
050-220-010-000 1861 MERRILL RD, PARADISE CA 95969
050-220-075-000 6541 WHEELER RD, PARADISE CA 95969
050-230-010-000 6691 SHAY LN, PARADISE CA 95969
050-230-023-000 6678 SHAY LN, PARADISE CA 95969
050-230-035-000 1880 MERRILL RD, PARADISE CA 95969
050-230-043-000 1822 MERRILL RD, PARADISE CA 95969
050-240-018-000 1769 STARK LN, PARADISE CA 95969
050-240-072-000 1781 STARK LN, PARADISE CA 95969
050-250-065-000 6255 MOUNTAIN VIEW DR, PARADISE CA 95969 050-280-020-000 6262 LANCASTER DR, PARADISE CA 95969
050-330-038-000 6484 SIMON WAY, PARADISE CA 95969
050-330-047-000 6479 SIMON WAY, PARADISE CA 95969
050-330-049-000 6498 SIMON WAY, PARADISE CA 95969
050-330-055-000 6471 LONE CEDAR LN, PARADISE CA 95969
050-340-037-000 6420 MOSS LN, PARADISE CA 95969
050-340-038-000* 1345 WAGSTAFF RD, PARADISE CA 95969
050-340-061-000* 6433 MOSS LN #B, PARADISE CA 95969
050-350-039-000* 6455 RIX LN, PARADISE CA 95969
050-360-017-000 6452 RIX LN, PARADISE CA 95969
290
TOWN OF PARADISE
RESOLUTION NO. 2024-___
050-420-021-000* 1543 GATE LN, PARADISE CA 95969
050-450-002-000 1682 PARADISEWOOD DR, PARADISE CA 95969 051-040-070-000* 6731 WOODLAND DR, PARADISE CA 95969
051-040-075-000 6656 LINCOLN DR, PARADISE CA 95969
051-040-077-000 6785 WOODLAND DR, PARADISE CA 95969
051-050-026-000 777 WAGSTAFF RD, PARADISE CA 95969
051-050-087-000* 6539 LUCKY JOHN RD, PARADISE CA 95969
051-050-123-000 0 WAGSTAFF, PARADISE CA 95969
051-071-114-000 6312 W WAGSTAFF RD, PARADISE CA 95969
051-071-117-000* 542 ROBERTS RD, PARADISE CA 95969
051-071-122-000 6291 OLIVER RD, PARADISE CA 95969
051-072-048-000 6237 W WAGSTAFF RD, PARADISE CA 95969
051-072-068-000 6229 WAGSTAFF RD, PARADISE CA 95969
051-072-081-000 6379 OLIVER RD, PARADISE CA 95969
051-081-054-000* 6379 GRAHAM RD, PARADISE CA 95969
051-082-039-000* 6335 GRAHAM RD, PARADISE CA 95969
051-083-120-000* 6368 GRAHAM RD, PARADISE CA 95969
051-083-137-000 6360 GRAHAM RD, PARADISE CA 95969
051-091-107-000 750 MEYERS LN, PARADISE CA 95969
051-092-049-000* 6240 OLIVER RD, PARADISE CA 95969
051-102-032-000 8606 SKYWAY, PARADISE CA 95969
051-103-012-000* 8405 MONTNA DR, PARADISE CA 95969
051-104-046-000* 8412 MONTNA DR, PARADISE CA 95969
051-104-073-000 6611 QUAIL WAY, PARADISE CA 95969
051-104-139-000* 6598 FIRLAND DR, PARADISE CA 95969
051-104-149-000* 8605 STIRAS WAY, PARADISE CA 95969
051-104-151-000* 8619 STIRAS WAY, PARADISE CA 95969
051-120-004-000 919 WAGGONER RD, PARADISE CA 95969
051-120-046-000 0 LUCKY JOHN RD, PARADISE CA 95969
051-120-061-000* 6664 PARAGALIA WAY, PARADISE CA 95969
291
TOWN OF PARADISE
RESOLUTION NO. 2024-___
051-120-068-000* 983 WAGGONER RD, PARADISE CA 95969
051-120-069-000* 985 WAGGONER RD, PARADISE CA 95969
051-120-118-000 6720 MACHUGA LN, PARADISE CA 95969
051-120-131-000 879 WAGGONER RD, PARADISE CA 95969
051-120-135-000 6714 PARAGALIA WAY, PARADISE CA 95969
051-121-021-000 875 WAGSTAFF RD, PARADISE CA 95969
051-132-053-000 6417 ROCKY LN, PARADISE CA 95969
051-132-106-000* 6406 OAK WAY, PARADISE CA 95969
051-132-111-000 1250 SEVERNS LN, PARADISE CA 95969
051-132-116-000 6481 ROCKY LN, PARADISE CA 95969
051-142-008-000* 6367 BERKSHIRE WAY, PARADISE CA 95969
051-144-001-000* 6408 DIAMOND AVE, PARADISE CA 95969
051-144-009-000 6345 OAK WAY, PARADISE CA 95969
051-144-033-000 1186 SOFT BREEZE LN, PARADISE CA 95969
051-145-017-000 6319 AZALEA LN, PARADISE CA 95969
051-145-044-000 6303 HARVEY RD, PARADISE CA 95969
051-146-023-000 6357 TABERNACLE LN, PARADISE CA 95969
051-146-048-000 6332 HARVEY RD, PARADISE CA 95969
051-151-021-000 8083 SKYWAY, PARADISE CA 95969
051-151-031-000 947 THOMASSON LN, PARADISE CA 95969
051-151-057-000 1074 WAGSTAFF RD, PARADISE CA 95969
051-151-071-000* 8095 SKYWAY, PARADISE CA 95969
051-152-030-000 888 THOMASSON LN, PARADISE CA 95969
051-161-019-000 6315 RUBY LN, PARADISE CA 95969
051-161-028-000 6366 LUCKY JOHN RD, PARADISE CA 95969
051-163-035-000 7785 SKYWAY, PARADISE CA 95969
051-164-047-000* 1071 BILLE RD, PARADISE CA 95969
051-171-058-000 6290 DIAMOND AVE, PARADISE CA 95969
051-171-081-000 6218 STINSON LN, PARADISE CA 95969
051-172-047-000* 6278 AZALEA LN, PARADISE CA 95969
292
TOWN OF PARADISE
RESOLUTION NO. 2024-___
051-172-051-000 6261 HARVEY RD, PARADISE CA 95969
051-180-045-000 406 VALLEY VIEW DR, PARADISE CA 95969
051-180-074-000* 400 VALLEY VIEW DR, PARADISE CA 95969
051-190-067-000 0 REDBUD DR, PARADISE CA 95969
051-190-107-000* 0 HIGH RIDGE AVE, PARADISE CA 95969
051-190-109-000 0 VALLEY VIEW, PARADISE CA 95969
051-190-110-000 122 VALLEY VIEW DR, PARADISE CA 95969
051-230-030-000* 4662 SKYWAY, PARADISE CA 95969
051-250-055-000* 380 BOW HUNTER LN, PARADISE CA 95969
051-250-061-000* 3960 NEAL RD, PARADISE CA 95969
051-250-101-000 280 OAK SPRING RD, PARADISE CA 95969
051-250-149-000 0 STARLIGHT CT, PARADISE CA 95969
051-260-012-000* 219 PRINCETON CIR, PARADISE CA 95969
051-300-001-000 333 REDBUD DR, PARADISE CA 95969
051-300-020-000 292 REDBUD DR, PARADISE CA 95969
051-300-037-000* 5898 CRESTMOOR DR, PARADISE CA 95969
051-320-002-000 247 REDBUD DR, PARADISE CA 95969
051-320-003-000 239 REDBUD DR, PARADISE CA 95969
051-330-014-000 226 REDBUD DR, PARADISE CA 95969
051-460-039-000 0 POINT WEST DR, PARADISE CA 95969
051-480-010-000 5771 ACORN RIDGE DR, PARADISE CA 95969
051-480-012-000 270 CHANDLER DR, PARADISE CA 95969
052-011-067-000 727 EDWARDS LN, PARADISE CA 95969
052-011-106-000* 724 SUNSET DR, PARADISE CA 95969
052-012-023-000* 810 BILLE RD, PARADISE CA 95969
052-012-064-000* 6100 RIPLEY LN, PARADISE CA 95969
052-012-065-000* 6102 RIPLEY LN, PARADISE CA 95969
052-024-079-000 613 CASTLE DR, PARADISE CA 95969
052-031-114-000 519 VALLEY VIEW DR, PARADISE CA 95969
052-031-124-000 605 VALLEY VIEW DR, PARADISE CA 95969
293
TOWN OF PARADISE
RESOLUTION NO. 2024-___
052-033-011-000* 6020 CRESTVIEW DR, PARADISE CA 95969
052-033-015-000 6032 CRESTVIEW DR, PARADISE CA 95969
052-040-036-000 664 EDWARDS LN, PARADISE CA 95969
052-050-039-000* 709 POPPY LN, PARADISE CA 95969
052-110-009-000 480 BOQUEST BLVD, PARADISE CA 95969
052-110-010-000* 484 BOQUEST BLVD, PARADISE CA 95969
052-110-037-000 624 ELLIOTT RD, PARADISE CA 95969
052-150-010-000 802 VIOLET WAY, PARADISE CA 95969
052-150-014-000 802 WINDSOR DR, PARADISE CA 95969
052-150-051-000 5848 JAMES DR, PARADISE CA 95969
052-170-010-000* 5935 OLIVER RD, PARADISE CA 95969
052-182-024-000 529 HORSESHOE HILL DR, PARADISE CA 95969 052-212-003-000* 52 PEARSON RD, PARADISE CA 95969
052-221-001-000* 0 BIRCH ST, PARADISE CA 95969
052-226-001-000* 284 PEARSON RD, PARADISE CA 95969
052-226-002-000* 296 PEARSON RD, PARADISE CA 95969
052-235-029-000 5553 SIERRA PARK DR, PARADISE CA 95969
052-238-034-000 726 HIGHLAND LN, PARADISE CA 95969
052-241-027-000* 5748 HOLLY LN, PARADISE CA 95969
052-242-039-000 5726 SHADY LN, PARADISE CA 95969
052-242-042-000 5722 SHADY LN, PARADISE CA 95969
052-242-050-000 5741 ACADEMY DR, PARADISE CA 95969
052-250-046-000 5275 BLACK OLIVE DR, PARADISE CA 95969
052-260-010-000 0 HILLCREST DR, PARADISE CA 95969
052-260-011-000 593 HILLCREST DR, PARADISE CA 95969
052-271-074-000 5359 FOSTER RD, PARADISE CA 95969
052-272-020-000 434 CIRCLEWOOD DR, PARADISE CA 95969
052-300-001-000 5939 PINE VIEW DR, PARADISE CA 95969
052-310-031-000 585 VALSTREAM DR, PARADISE CA 95969
052-340-031-000 726 WINDING WAY, PARADISE CA 95969
294
TOWN OF PARADISE
RESOLUTION NO. 2024-___
052-340-045-000* 0 WINDING WAY, PARADISE CA 95969
052-360-019-000* 5490 FOSTER RD, PARADISE CA 95969
052-380-038-000* 616 CIRCLEWOOD DR, PARADISE CA 95969
052-390-009-000 6149 LAUREL DR, PARADISE CA 95969
052-390-040-000 456 SUNSET DR, PARADISE CA 95969
052-390-043-000 480 SUNSET DR, PARADISE CA 95969
053-011-048-000 1228 TAHOE WAY, PARADISE CA 95969
053-011-068-000 6352 TAHOE WAY, PARADISE CA 95969
053-011-101-000* 6150 CORAL AVE, PARADISE CA 95969
053-021-082-000 7321 SKYWAY, PARADISE CA 95969
053-021-089-000 7419 SKYWAY, PARADISE CA 95969
053-022-022-000 7500 SKYWAY, PARADISE CA 95969
053-022-025-000 7406 SKYWAY, PARADISE CA 95969
053-022-026-000 1010 BILLE RD, PARADISE CA 95969
053-023-005-000* 6153 BOWMAN DR, PARADISE CA 95969
053-050-021-000* 1012 CENTRAL PARK DR, PARADISE CA 95969 053-050-045-000 990 CENTRAL PARK DR, PARADISE CA 95969
053-060-005-000 903 CENTRAL PARK DR, PARADISE CA 95969
053-060-023-000 6144 GREENWOOD DR, PARADISE CA 95969
053-060-032-000* 839 CENTRAL PARK DR, PARADISE CA 95969 053-070-019-000 5977 WILLIAMS DR, PARADISE CA 95969
053-080-020-000 6181 WOODBROOK CIR, PARADISE CA 95969
053-080-038-000 1000 BROOKWOOD CIR, PARADISE CA 95969
053-104-040-000 0 COPELAND RD, PARADISE CA 95969
053-110-018-000 991 MAPLE PARK DR, PARADISE CA 95969
053-110-076-000* 1073 ELLIOTT RD, PARADISE CA 95969
053-110-081-000 1021 PLEASANT LN, PARADISE CA 95969
053-110-087-000 0 PLEASANT LN, PARADISE CA 95969
053-131-048-000* 0 GOLDEN OAKS RD, PARADISE CA 95969
053-132-055-000* 5777 JUBILEE LN, PARADISE CA 95969
295
TOWN OF PARADISE
RESOLUTION NO. 2024-___
053-140-033-000* 1691 YOUNG AVE, PARADISE CA 95969
053-140-079-000* 1687 BILLE RD, PARADISE CA 95969
053-150-093-000* 6170 OPAL LN, PARADISE CA 95969
053-150-142-000 6180 MAINORD LN, PARADISE CA 95969
053-150-180-000 1378 DELIA WAY, PARADISE CA 95969
053-162-079-000 6023 N LIBBY RD, PARADISE CA 95969
053-162-080-000 6027 N LIBBY RD, PARADISE CA 95969
053-162-083-000 1359 BRILL RD, PARADISE CA 95969
053-170-054-000 1658 NELSON LN, PARADISE CA 95969
053-170-073-000* 1550 KAY CT, PARADISE CA 95969
053-170-131-000 1610 YOUNG AVE, PARADISE CA 95969
053-170-145-000 1558 KAY CT, PARADISE CA 95969
053-180-030-000 5892 KIBLER RD, PARADISE CA 95969
053-180-086-000* 1651 LOG CABIN LN, PARADISE CA 95969
053-190-041-000 5909 DEL MAR AVE, PARADISE CA 95969
053-190-045-000 5933 DEL MAR AVE, PARADISE CA 95969
053-190-082-000 5883 ORRIN DR, PARADISE CA 95969
053-210-006-000 1489 FOX RD, PARADISE CA 95969
053-210-011-000 5917 HAZEL WAY, PARADISE CA 95969
053-210-014-000 5891 HAZEL WAY, PARADISE CA 95969
053-210-015-000* 5887 HAZEL WAY, PARADISE CA 95969
053-210-053-000 1428 SLEEPY HOLLOW LN, PARADISE CA 95969 053-210-058-000 5876 N LIBBY RD, PARADISE CA 95969
053-210-071-000 5921 HAZEL WAY, PARADISE CA 95969
053-210-077-000 1450 SLEEPY HOLLOW LN, PARADISE CA 95969 053-230-049-000* 1640 COTTONTAIL LN, PARADISE CA 95969
053-230-093-000 5801 NIELSEN DR, PARADISE CA 95969
053-230-101-000 1644 COTTONTAIL LN, PARADISE CA 95969
053-230-122-000 5857 KIBLER RD, PARADISE CA 95969
053-230-125-000 5855 KIBLER RD, PARADISE CA 95969
296
TOWN OF PARADISE
RESOLUTION NO. 2024-___
053-240-030-000 6347 PENTZ RD, PARADISE CA 95969
053-240-042-000* 6350 HAROLD LN, PARADISE CA 95969
053-240-045-000 6339 HAROLD LN, PARADISE CA 95969
053-250-009-000 6205 PENTZ RD, PARADISE CA 95969
053-250-011-000* 1823 HEYNEN RD, PARADISE CA 95969
053-250-038-000* 6285 PENTZ RD, PARADISE CA 95969
053-260-021-000 1876 CONIFER DR, PARADISE CA 95969
053-260-044-000 5733 CANYON VIEW DR, PARADISE CA 95969
053-260-055-000 1877 DEL RIO WAY, PARADISE CA 95969
053-272-072-000 5807 FICKETT LN, PARADISE CA 95969
053-300-004-000 1313 DEODARA WAY, PARADISE CA 95969
053-300-010-000 1322 DEODARA WAY, PARADISE CA 95969
053-300-029-000* 5780 KENGLO DR, PARADISE CA 95969
053-300-033-000 1303 NUNNELEY RD, PARADISE CA 95969
053-300-063-000 5784 BONNIE LN, PARADISE CA 95969
053-310-039-000 1866 CONIFER DR, PARADISE CA 95969
053-320-012-000 6089 VISTA KNOLLS DR, PARADISE CA 95969 053-330-087-000* 1415 NUNNELEY RD, PARADISE CA 95969
053-330-105-000 5780 DEERPARK, PARADISE CA 95969
053-330-112-000 5835 DEERPARK, PARADISE CA 95969
053-330-113-000* 5805 DEERPARK, PARADISE CA 95969
053-330-115-000* 5821 DEERPARK, PARADISE CA 95969
053-330-121-000* 5838 DEERPARK, PARADISE CA 95969
053-330-148-000* 1372 ELLIOTT RD, PARADISE CA 95969
053-330-149-000* 1376 ELLIOTT RD, PARADISE CA 95969
054-010-052-000* 829 PEARSON RD, PARADISE CA 95969
054-020-024-000 5724 PARADISE AVE, PARADISE CA 95969
054-030-014-000* 5703 PARADISE AVE, PARADISE CA 95969
054-030-025-000 5722 NEWMAN AVE, PARADISE CA 95969
054-030-029-000 5659 PARADISE AVE, PARADISE CA 95969
297
TOWN OF PARADISE
RESOLUTION NO. 2024-___
054-030-055-000* 5677 SCOTTY LAKE DR, PARADISE CA 95969 054-040-113-000 565 PEARSON RD, PARADISE CA 95969
054-040-114-000* 5708 SYDNEY LN, PARADISE CA 95969
054-040-136-000 5720 ACADEMY DR, PARADISE CA 95969
054-060-003-000 824 PEARSON RD, PARADISE CA 95969
054-060-005-000 5639 NEWLAND RD, PARADISE CA 95969
054-060-100-000* 5589 NEWLAND RD, PARADISE CA 95969
054-060-117-000 5623 GRAMERCY PL, PARADISE CA 95969
054-070-010-000 1190 GLEN CIR, PARADISE CA 95969
054-070-015-000 1182 GLEN CIR, PARADISE CA 95969
054-100-024-000 5519 PALOMA AVE, PARADISE CA 95969
054-120-053-000 5304 BENNETT RD, PARADISE CA 95969
054-120-059-000 5241 BENNETT RD, PARADISE CA 95969
054-141-022-000* 5684 CLARA LN, PARADISE CA 95969
054-141-053-000 5715 BONNIE LN, PARADISE CA 95969
054-151-051-000 1381 LANDS END, PARADISE CA 95969
054-151-068-000 5460 NEWLAND RD, PARADISE CA 95969
054-151-071-000* 5550 MARK LN, PARADISE CA 95969
054-163-032-000* 5583 BUTTE VIEW TERR, PARADISE CA 95969 054-171-065-000 5496 SAWMILL RD, PARADISE CA 95969
054-171-104-000 5525 BELVISO TERR, PARADISE CA 95969
054-171-113-000* 0 RED OAK RD, PARADISE CA 95969
054-172-032-000* 0 EDGEWOOD LN, PARADISE CA 95969
054-181-032-000* 1397 N-B LN, PARADISE CA 95969
054-182-013-000 1442 GRACEPHIL LN, PARADISE CA 95969
054-182-045-000* 1438 TONI DR, PARADISE CA 95969
054-182-058-000 1453 TONI DR, PARADISE CA 95969
054-191-030-000 1378 KERR LN, PARADISE CA 95969
054-191-046-000* 5431 T. J. WAY, PARADISE CA 95969
054-191-071-000 1358 MANHATTAN DR, PARADISE CA 95969
298
TOWN OF PARADISE
RESOLUTION NO. 2024-___
054-191-077-000 1395 KERR LN, PARADISE CA 95969
054-192-033-000* 1431 ROY LN, PARADISE CA 95969
054-192-064-000* 5360 S LIBBY RD, PARADISE CA 95969
054-192-095-000* 1424 DOTTIE LN, PARADISE CA 95969
054-202-043-000 5393 BREEZEWOOD DR, PARADISE CA 95969
054-210-011-000* 5665 CHANEY LN, PARADISE CA 95969
054-210-130-000* 5863 PENTZ RD, PARADISE CA 95969
054-210-038-000 5888 PENTZ RD, PARADISE CA 95969
054-210-115-000* 5721 CHANEY LN, PARADISE CA 95969
054-220-021-000 0 PENTZ RD, PARADISE CA 95969
054-230-040-000 5523 FEATHER RIVER PL, PARADISE CA 95969 054-240-009-000 1870 MOSURE RD, PARADISE CA 95969
054-240-011-000 5531 PENTZ RD, PARADISE CA 95969
054-240-034-000* 1850 MOSURE LN, PARADISE CA 95969
054-240-063-000* 2269 STEARNS RD, PARADISE CA 95969
054-240-064-000* 2279 STEARNS RD, PARADISE CA 95969
054-240-072-000* 2351 STEARNS RD, PARADISE CA 95969
054-260-031-000* 1899 DRENDEL CIR, PARADISE CA 95969
054-290-021-000 5709 COPELAND RD, PARADISE CA 95969
054-290-025-000 0 COPELAND RD, PARADISE CA 95969
054-290-027-000 5688 COPELAND RD, PARADISE CA 95969
054-310-013-000 5560 ANGEL DR, PARADISE CA 95969
054-310-026-000 5578 HEAVENLY PL, PARADISE CA 95969
055-020-008-000 283 ROE RD, PARADISE CA 95969
055-020-100-000 264 BURDEN TERR, PARADISE CA 95969
055-020-121-000* 321 BURDEN TERR, PARADISE CA 95969
055-030-047-000* 130 COAST RANGE LN, PARADISE CA 95969
055-030-048-000 132 COAST RANGE LN, PARADISE CA 95969
055-040-035-000* 5598 WILSON LN, PARADISE CA 95969
055-040-042-000 5566 WILSON LN, PARADISE CA 95969
299
TOWN OF PARADISE
RESOLUTION NO. 2024-___
055-050-054-000 88 BLUE JAY LN, PARADISE CA 95969
055-050-069-000 72 SEAMAN LN, PARADISE CA 95969
055-050-077-000 3565 LASSEN RD, PARADISE CA 95969
055-050-083-000* 85 BLUE JAY LN, PARADISE CA 95969
055-070-018-000 0 CHAPARRAL DR, PARADISE CA 95969
055-080-012-000 0 CHAPARRAL DR, PARADISE CA 95969
055-080-029-000 100 CHAPARRAL DR, PARADISE CA 95969
055-080-038-000 3370 NEAL RD, PARADISE CA 95969
055-090-029-000 3272 NEAL RD, PARADISE CA 95969
055-111-024-000 5295 SCOTTWOOD RD, PARADISE CA 95969
055-112-036-000* 810 ROE RD, PARADISE CA 95969
055-112-050-000 780 ROE RD, PARADISE CA 95969
055-112-051-000 786 ROE RD, PARADISE CA 95969
055-112-085-000* 804 ROE RD, PARADISE CA 95969
055-112-086-000 5276 BUCKBOARD LN, PARADISE CA 95969
055-120-071-000 367 ROE RD, PARADISE CA 95969
055-130-143-000* 5101 FOSTER RD, PARADISE CA 95969
055-140-063-000 5200 SCOTTWOOD RD, PARADISE CA 95969
055-150-069-000 522 ELDREDGE DR, PARADISE CA 95969
055-180-020-000 1239 BENNETT RD, PARADISE CA 95969
055-180-061-000 0 ANCHOR WAY, PARADISE CA 95969
055-180-062-000 1208 ANCHOR WAY, PARADISE CA 95969
055-180-068-000* 5100 WARNKE DR, PARADISE CA 95969
055-180-081-000 5195 BENNETT RD, PARADISE CA 95969
055-190-024-000 0 CIRCLE LN, PARADISE CA 95969
055-190-044-000 5021 CIRCLE LN, PARADISE CA 95969
055-201-003-000 5327 EDGEWOOD LN, PARADISE CA 95969
055-201-032-000* 5315 SAWMILL RD, PARADISE CA 95969
055-201-043-000 1587 SUNNY ACRES RD, PARADISE CA 95969
055-201-046-000* 1569 SUNNY ACRES RD, PARADISE CA 95969 300
TOWN OF PARADISE
RESOLUTION NO. 2024-___
055-211-001-000 1354 KELLER LN, PARADISE CA 95969
055-211-061-000 5277 S LIBBY RD, PARADISE CA 95969
055-211-063-000* 5279 S LIBBY RD, PARADISE CA 95969
055-212-010-000 5270 S LIBBY RD, PARADISE CA 95969
055-212-028-000 1439 BENNETT RD, PARADISE CA 95969
055-212-033-000 5246 S LIBBY RD, PARADISE CA 95969
055-212-036-000* 1433 BENNETT RD, PARADISE CA 95969
055-212-042-000* 1425 CARROLL LN, PARADISE CA 95969
055-220-008-000 5153 S LIBBY RD, PARADISE CA 95969
055-220-020-000 1342 BENNETT RD, PARADISE CA 95969
055-220-031-000 1332 BENNETT RD, PARADISE CA 95969
055-220-049-000 5154 CIRCLE LN, PARADISE CA 95969
055-261-042-000 2222 THORNBURG RD, PARADISE CA 95969
055-261-050-000* 2220 RICHMOND RD, PARADISE CA 95969
055-261-080-000 2220 STEARNS RD, PARADISE CA 95969
055-261-081-000* 0 DEMILLE RD, PARADISE CA 95969
055-262-009-000* 5449 PENTZ RD, PARADISE CA 95969
055-262-018-000* 5361 PENTZ RD, PARADISE CA 95969
055-262-046-000 2260 STEARNS RD, PARADISE CA 95969
055-270-012-000* 5390 PENTZ RD, PARADISE CA 95969
055-270-017-000 5438 PENTZ RD, PARADISE CA 95969
055-270-020-000 0 GOLF RD, PARADISE CA 95969
055-270-030-000* 2352 STEARNS RD, PARADISE CA 95969
055-320-001-000* 1354 BENNETT RD, PARADISE CA 95969
055-330-007-000 2012 HILLPARK LN, PARADISE CA 95969
055-330-014-000 0 HILLPARK LN, PARADISE CA 95969
055-400-023-000 861 SENECA DR, PARADISE CA 95969
055-400-025-000 820 SENECA DR, PARADISE CA 95969
055-400-039-000 5245 ROSEHILL RD, PARADISE CA 95969
055-400-052-000 841 SUN RIVER CT, PARADISE CA 95969
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TOWN OF PARADISE
RESOLUTION NO. 2024-___
055-410-017-000 84 GRINDING ROCK RD, PARADISE CA 95969
055-420-006-000 2371 JOSEPHS CT, PARADISE CA 95969
055-430-020-000 2380 CLEARVIEW DR, PARADISE CA 95969
055-440-001-000 4974 COUNTRY CLUB DR, PARADISE CA 95969 055-440-010-000* 5271 ROYAL CANYON LN, PARADISE CA 95969 055-440-021-000 5127 FEATHER ROCK CT, PARADISE CA 95969 055-440-028-000 5220 FALCONS VIEW CT, PARADISE CA 95969 055-440-134-000 5035 COUNTRY CLUB DR, PARADISE CA 95969 055-470-003-000* 2384 TOKAY CT, PARADISE CA 95969
055-470-005-000* 2388 TOKAY CT, PARADISE CA 95969
055-520-085-000* 5211 ROYAL CANYON LN, PARADISE CA 95969 302
Town of Paradise
Council Agenda Summary
Date: October 8, 2024
Agenda Item: 6(d)
ORIGINATED BY: Garrett Needles, Fire Chief
REVIEWED BY: Jim Goodwin, Town Manager
SUBJECT: California Department of Forestry and Fire Protection (CAL FIRE) Cooperative Fire Programs Fire Protection
Reimbursement Agreement - Amendment
LONG TERM
RECOVERY PLAN:
No
COUNCIL ACTION REQUESTED:
1. Consider adopting Resolution No. 2024- ___ “A Resolution of the Town Council of the Town of Paradise Approving the Third Amendment with the California Department of Forestry and Fire Protection (CAL FIRE) for Services from July 1, 2021 through June 30, 2025, Contract Agreement Number 2CA05233 for a maximum not to exceed amount of $19,148,445”, or,
2. Direct staff to negotiate an alternative agreement with CAL FIRE with a reduced level of service and reduced costs.” (ROLL CALL VOTE)
Background:
On March 9, 2021, the Town Council of the Town of Paradise approved the CAL FIRE contract for services from July 1, 2021 through June 30, 2025.
In September of 2024, CALFIRE Local 2881 and CAL HR negotiated a temporary labor agreement that would reduce the firefighter work week from 72 hours to 66 hours. In order to meet the needs of adequately staffing all state and local government fire resources, CALFIRE is requiring a 3-person staffing factor for each position identified in the contract.
Analysis:
The Town of Paradise will need to increase their fire department staffing level by three positions over the next three fiscal years, beginning with the current fiscal year. These positions would be one Fire Captain and two Firefighter II’s.
For the FY 24/25 CALFIRE contract, a Fire Captain position will need to be added for seven (7) months at an increase of $154,028.
The contract is billed based on actual costs to provide services. It potentially has some savings built in as the maximum contract assumes that all employees are paid at the top step salary range.
The following shows the contracted amount versus what was paid (actual) from FY 20/21 through FY 23/24:
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Fiscal Years Contract Actual Savings
2020/21 $4,568,472 $3,587,715 $980,757
2021/22 $4,307,949 $3,972,182 $335,767
2022/23 $4,937,037 $4,462,097 $474,940
2023/24 $4,826,451 $4,423,477 $402,974
Financial Impact:
The amended contract for FY 24/25 will increase the contract cost by $154,028. The amended contract price will not exceed $19,148,445. This increase will be covered out of the General Fund. 304
TOWN OF PARADISE
RESOLUTION NO. 2024-___
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF PARADISE APPROVING
THE THIRD AMENDMENT WITH THE CALIFORNIA DEPARTMENT OF FORESTRY AND FIRE PROTECTION (CAL FIRE) FOR SERVICES FROM JULY 1, 2021 TO JUNE 30, 2025, CONTRACT AGREEMENT NUMBER 2CA05233 FOR A MAXIMUM NOT TO EXCEED AMOUNT OF $19,148,445
WHEREAS, the California Department of Forestry and Fire Protection (CAL FIRE) has provided fire protection and other services to the Town of Paradise since November 1, 2012. CAL FIRE has submitted a Third Amendment to the Agreement to provide fire protection service to the Town of Paradise; and
WHEREAS, Town Council has reviewed the provisions of the Third Amendment Agreement from CAL FIRE and determined that it is in the best interest of the Town to enter into an Amended Agreement.
NOW, THEREFORE, BE IT RESOLVED by the Town Council of the Town of Paradise as follows:
Section 1. Town Council does hereby approve the Third Amendment of the Agreement with the California Department of Forestry and Fire Protection (CAL FIRE) dated October 8, 2024 (Agreement). This Agreement provides fire protection services by CAL FIRE for the Town during the State fiscal year 2021/2022 through fiscal year 2024/2025.
Section 2. The Town Manager of the Town of Paradise is authorized to sign and execute the third amendment on behalf of the Town of Paradise.
Section 3. The Town Manager shall be the Contract Administrator for the Agreement.
PASSED AND ADOPTED by the Paradise Town Council of the Town of Paradise, County of Butte, State of California, on this 8
th day of October, 2024, by the following vote:
AYES:
NOES:
ABSENT:
NOT VOTING:
_______________________________
Ronald Lassonde, Mayor
ATTEST: APPROVED AS TO FORM:
___________________________________ _______________________________ Melanie Elvis, Town Clerk/Elections Official Scott E. Huber, Town Attorney 305
--CERTIFICATION OF RESOLUTION--
ATTEST:
I, Melanie Elvis, Town Clerk of the Town of Paradise, California, do hereby certify that this is a true and correct copy of the original Resolution No. 2024-___.
WITNESS MY HAND OR THE SEAL OF THE TOWN OF PARADISE, on this 8 th day of October,
2024.
_______________________
Melanie Elvis, Town Clerk/Elections Official
Town of Paradise
306
COOPERATIVE FIRE PROGRAMS
FIRE PROTECTION REIMBURSEMENT AGREEMENT AMENDMENT
LG-1A REV. 1/2024
AGREEMENT
NUMBER
AMENDMENT
NUMBER
CHECK HERE IF ADDITIONAL PAGES ARE ATTACHED 2 Pages 2CA05233 3
1. This Agreement is entered into between the State Agency and the Local Agency named below:
STATE AGENCY'S NAME
California Department of Forestry and Fire Protection – (CAL FIRE) LOCAL AGENCY’S NAME
Town of Paradise
2. The term of this Agreement is: July 1, 2021 through June 30, 2025
3. The maximum amount of this
Agreement is:
$ 19,148,445.00
Nineteen million, one hundred forty-eight thousand, four hundred forty-five dollars and no cents
4. The parties agree to comply with the terms and conditions of the following exhibits which are by this reference made a part of the Agreement.
The amendment adds $154,028.00 to the 4th year of the four-year contract. The total amount of the contract will not exceed $19,148,445.00. The term of the contract is July 1, 2021 through June 30, 2025. The increase of $154,028.00 is to add a Fire Captian postion for 7 months.
All other terms and conditions shall remain the same.
IN WITNESS WHEREOF, this Agreement has been executed by the parties hereto.
LOCAL AGENCY California Department of General
Services Use Only LOCAL AGENCY’S NAME
Town of Paradise
BY (Authorized Signature) DATE SIGNED(Do not type)
PRINTED NAME AND TITLE OF PERSON SIGNING
Jim Goodwin, Town Manager
ADDRESS
555 Skyway, Paradise, CA 95969
STATE OF CALIFORNIA
AGENCY NAME
California Department of Forestry and Fire Protection
BY (Authorized Signature) DATE SIGNED(Do not type)
PRINTED NAME AND TITLE OF PERSON SIGNING
Matthew Sully, Deputy Director, Cooperative Fire Protection ADDRESS P.O. Box 944246, Sacramento, CA 94244-2460
307
Contract Name: Town of Paradise
Contract No.: 2CA05233-A3
Page No.: 2
Cooperative Agreement between the Town of Paradise and the State of California Contract Amendment of 2CA05233
September 26, 2024
Original Agreement Costs Amendment Costs
FY 21/22 $4,307,949 $4,307,949
FY 22/23 $4,305,076 $4,937,037
FY 23/24 $4,151,925 $4,826,451*
FY 24/25 $4,318,001 $5,077,008
Total: $17,082,951 $19,148,445
*Safer Grant ends.
308
Town of Paradise
Council Agenda Summary
Date: October 8, 2024
Agenda Item: 6(e)
ORIGINATED BY: Colette Curtis, Recovery and Economic
Development Director
REVIEWED BY: Jim Goodwin, Town Manager
SUBJECT: Community Development Block Grant Disaster Recovery, Workforce Development Memorandum of Understanding
LONG TERM
RECOVERY PLAN:
Yes
COUNCIL ACTION REQUESTED:
1. Consider approving a Community Development Block Grant Disaster Recovery, Workforce Development Memorandum of Understanding (MOU) with Paradise Unified School District, Butte College, Valley Contractors Workforce Foundation, and NoRTEC. (ROLL CALL VOTE)
Background:
After the 2018 Camp Fire, funding was appropriated by Congress through the Community Development Block Grant Disaster Recovery (CDBG DR) Program to provide recovery funding for disaster affected communities, including Butte County, and the Town of Paradise. CDBG DR funding was allocated for the 2017/2018 disasters in four areas:
1. Housing
2. Infrastructure
3. Workforce Development
4. Mitigation
The Housing and Infrastructure tranches of funding have already been allocated, and the Town is in various stages of project development and implementation utilizing these funds. The funding for Workforce Development was allocated at the beginning of 2023, awaiting the official Notice of Funding Availability (NOFA) which will specifically outline the eligible projects and steps needed to qualify a project for these funds.
Butte County was allocated $18.7 Million, by far the largest percentage of allocation for the 2017/18 year. To utilize these funds, the Town submitted an application for $17,868,376.00 for a project to construct a workforce training center on the Paradise High School Property which would focus on resilient building and forestry technologies, as well as companion training, and be a resiliency hub for training in the region. The funds will be utilized to pay for the rehab or reconstruction of two existing buildings on the Paradise High School campus, and for the various training programs which would be run by our local training partners.
The California Department of Housing and Community Development (HCD) has approved the grant, pending a Memorandum of Understanding (MOU) between the participating organizations being added to the Standard Agreement. The draft MOU has been attached to this agenda 309
summary.
Analysis:
The attached MOU outlines each participating organizations scope of work and budget. Each participating organization must sign the MOU before it is fully approved. Once each participating organization has executed the MOU, it will be submitted to HCD to finalize the Standard Agreement and begin the project period.
Financial Impact:
Butte County has been allocated $18.7 million through CDBG DR Workforce Development. The Town applied for and was awarded $17,868,367.00 for the workforce development center project discussed above. Each participating organization will be required to expend funds for their scope of work, before submitting invoices for reimbursement. The Town will then seek reimbursement through HCD before reimbursing each organization. The Town will be required to seek reimbursement for our own expenditures for our portion of the scope of work. As this project is funded through CDBG DR, there is no match requirement.
310
1 MEMORANDUM OF UNDERSTANDING
BETWEEN THE TOWN OF PARADISE, BUTTE COLLEGE,
NORTHERN RURAL TRAINING AND EMPLOYMENT CONSORTIUM,
PARADISE UNIFIED SCHOOL DISTRICT AND
VALLEY CONTRACTOR WORKFORCE FOUNDATION
This Memorandum of Understanding (“MOU” or “Agreement”) between the Town of Paradise (“Town”) Butte College (“Butte College”), Paradise Unified School District (“PUSD”), Northern Rural Training and Employment Consortium (“NoRTEC”), and Valley Contractor Workforce Foundation (“VCWF”) is made regarding the establishment of a workforce training center to be placed at the Paradise High School campus to focus on resilient building and forestry technologies, drawing from the region’s unique experiences in rebuilding after the 2018 Camp Fire. The parties to this agreement are sometimes referred to herein as a “Party” or collectively as “Parties.” This Agreement is made on ____, 2024 (“Effective Date”).
WHEREAS, the Town of Paradise is applying for funding through CDBG-DR Workforce Development to pay for the costs associated with the establishment of a workforce training center entitled Paradise Resilient Infrastructure and Sustainable Education Center (“Paradise RISE Center”) to serve high school students and adults; and
WHEREAS, the Paradise RISE Center would be located on the Paradise High School campus and would include training programs provided through VCWF, Butte College, and PUSD, as well as supportive services and career assistance through NoRTEC and Alliance for Workforce Development; and
WHEREAS, the Parties share a mutual interest in collaborating to ensure that there are sufficient educational opportunities for high school students and adults in the Paradise community to provide workforce training and education in areas of unique significance to the Paradise community; and WHEREAS, the Parties agree to work together in a collaborative effort for the success of the Paradise RISE Center.
NOW THEREFORE THE PARTIES AGREE AS FOLLOWS:
Section 1. The recitals above are true and correct and are incorporated as material terms of this Agreement as if fully set forth herein.
Section 2. The Town shall apply forthwith for a grant through the Community Development Block Grant – Disaster Recovery (“CDBG-DR”) program to fund the Paradise RISE Center, as outlined above.
311
2 Section 3. Subject to sufficient funding from the CDBG-DR grant funding, Butte College, PUSD, NoRTEC, and VCWF agree to provide the programs and services as outlined in Exhibit A to meet the timelines, milestones, and goals as outlined therein.
Section 4. Upon providing the programs and services as outlined in Exhibit A, the Parties may apply to the Town for reimbursement from the CDBG-DR grant funds received by the Town, subject to any limitations imposed by the terms and conditions of the grant from which such funding originates. The Parties agree to provide any documentation required by the Town and/or the CDBG-DR grant. The Town will submit reimbursement requests to the State. Parties will be reimbursed by the Town only after Town receives the reimbursement funds from CDBG-DR.
Section 5. The Town shall not be responsible for any reimbursements to the Parties beyond the CDBG-DR funding received through the grant. In the event that the grant funds are exhausted, the Town will notify the Parties as soon as practicable.
Section 6. Each party shall indemnify, defend, protect, hold harmless, and release the others, their officers, agents, and employees, from and against any and all claims, loss, proceedings, damages, causes of action, liability, costs, or expense (including attorneys’ fees and witness costs) arising from or in connection with, or caused by any act, omission, or negligence of such indemnifying party or its agents, employees, contractors, subcontractors, or invitees.
Section 7. This agreement may not be assigned by any Party to any third party without the express written consent of the other Parties.
Section 8. This Agreement may be terminated at any time by any Party with thirty (30) days’ advance notice provided to the other Parties.
Notices to the Town shall be provided to:
Jim Goodwin, Town Manager
Town of Paradise
5555 Skyway
Paradise, CA 95969
Notices to Butte College shall be provided to:
Linda Zorn, Executive Director, Economic and Workforce Development Butte-Glenn Community College District
2480 Notre Dame Blvd.
Chico, CA 95928
Notices to Northern Rural Training and Employment Consortium shall be provided to:
Michael Cross, Executive Director
312
3 NoRTEC Workforce Development Board
11 Ilahee Ln.
Chico, CA 95973
Notices to Paradise Unified School District shall be provided to:
Tom Taylor, Superintendent
Paradise Unified School District
6696 Clark Rd.
Paradise, CA 95969
Notices to Valley Contractor Workforce Foundation shall be provided to:
Melissa Crick, Executive Director
Valley Contractors Workforce Foundation
951 E. 8th St.
Chico, CA 95928
Section 9. This Agreement is the entire agreement between the parties, there are no oral agreements. No amendment to this Agreement shall be valid unless in a writing signed by all Parties.
Section 10. If any provision of this agreement that is deemed by a court of competent jurisdiction to be illegal, invalid, void or unenforceable, the remaining portions shall remain in full force and effect.
SO AGREED.
For the Town: For Butte College:
Date: Date:
By: _________________________ By: ______________________________ Jim Goodwin, Town Manager Linda Zorn, Executive Director Town of Paradise Butte College
For Paradise Unified School District: For Valley Contractor Workforce Foundation:
Date: Date:
313
4 By: _________________________ By: ______________________________ Tom Taylor, Superintendent Melissa Crick, Executive Director Paradise Unified School District Valley Contractor Workforce Foundation For Northern Rural Training and Employment Consortium:
Date:
By: _________________________
Michael Cross, Executive Director
Northern Rural Training and Employment Consortium
314
5 Exhibit A
The Parties agree to provide the programs and services as outlined below:
Public Facility Improvements: $6,533,378
The project aims to update an existing building on Paradise High School campus located at 5911 Maxwell Drive in Paradise. The building is 10,100 square feet, and currently consists of CTE training space with some equipment, as well as classroom space. The scope of work for the facility improvements would update the facility with for current equipment used in welding, sheet metal work, plumbing, electrical, and construction/wood working training. The interior of the space would be rehabilitated to current training standards for the training programs intended to occupy the space.
PUSD Site Improvements Auto Shop/Welding Rehab $ 2,687,639.00 PUSD Site Improvements Construction Tech Rehab $ 1,683,182.00 PUSD Site Improvements Shop/Classroom Rehab $ 1,577,557.00 Training Program:
Training programs within the facility will be administered by several local partners, including Paradise Unified School District, Butte College, and the Valley Contractor's Exchange. NoRTEC will provide supportive services at this location.
Paradise Unified School District: $585,000
Currently PUSD offers training for students in the trades fields. The training takes place in Construction and Agriculture Programs. At this time PUSD employs one full time teacher and only students from Paradise High School are eligible to enroll in these training programs. It is the intention of PUSD to hire an additional staff member, and purchase equipment to allow for the expansion of their existing program for High School students, and provide the necessary facility space for other programs that will utilize the facility for adult learners. offered to Paradise High School students are free, with Paradise High School students documenting the LMI status of enrollees. These programs would be offered at no cost to income eligible adult students who demonstrate LMI eligibility.
PUSD Staffing (Additions) $ 100,000.00
PUSD Administrative Staffing $ 135,000.00
PUSD Training Equipment $ 350,000.00
Butte College: $2,492,775
Butte College CAN/HHA $ 119,225.00
Butte College ITEC-55 $ 165,550.00
Butte College Utility Line Clearance/Arborist Training $ 750,000.00 315
6 Butte College Utility Vegetation Management Pre-Inspector Class $ 458,000.00 Butte College Heavy Equipment Class $ 1,000,000.00
The intent of these programs is to harness Paradise High School students into local programs and jobs, to introduce them to pathways into higher education at Butte College in a location that is familiar to them, and to provide opportunities for adult learners on evenings, weekends, and summers.
Valley Contractor Workforce Foundation: $842,222
VCWF Administrative Salaries $ 80,000.00
VCWF Instructor Salaries $ 180,000.00
VCWF Carpentry, Electrical, Plumbing Training Equipment $ 322,222.00 VCWF Staffing and Administrative Costs $ 260,000.00
Staffing needs:
The program would require a full-time instructor as well as an administrator for program oversite.
Additionally, we would bring in Industry professionals to aid in hands on training.
NorTEC (Northern Rural Training and Employment Consortium): $5,400,000 Development of an Outreach Plan for participant enrollment (multi-language) that would include in person canvassing and special efforts to include all LMI populations; Determine participant eligibility; Case management, client tracking and reporting; Provide supportive services including but not limited to transportation, childcare, class materials and training stipends; Employer contacts to develop On the Job Training opportunities.
This project will require hiring 10 staff members (1 Project Coordinator, 2 Outreach Specialists, 4 Case Managers, 2 Job Developers, and 1 Admirative Support position.
NoRTEC Career Services Staff $ 946,667.00
NoRTEC Career Services Job Placement $ 510,000.00
NoRTEC Career Services Equipment/Software/Outreach $ 600,000.00 NoRTEC Case Management Services Staff $ 946,667.00
NoRTEC Case Management Assessments/Software $ 45,000.00 NoRTEC Case Management Supplies/Materials $ 155,000.00
NoRTEC Supportive Services Staff $ 946,667.00
NoRTEC Supportive Services needs related, housing, transportation, etc $ 750,000.00 NoRTEC Supportive Services training related support $ 500,000.00 316
7 Town of Paradise Administration: $2,600,000
The Town of Paradise will be responsible for all grant administration, as well as coordination of programming and collaboration with partners for participation at the RISE Center. These tasks will be performed by Town Staff and consultants.
317