California Department of Education EED-3704
Early Education Division CFA FY 2025-26
Contractor Name Vendor #
CITY OF PARLIER 2190
Section III - Contractor's Officers and Board of Directors Information Does the contractor have a board of directors? EYes No
If no, please explain the entity type and the
governance structure, including the number of N/A
owners and partnerships.
List all officers and board members/governing individuals (i.e., owner, director, etc.).
Attach additional sheets as necessary.
Name Title Telephone Mailing Email Address
Number Address
Alma Beltran Mayor |(559)646-3545 1100 E. Parlier [email protected] Ave a.us
Sabrina Rodriguez Mayor Pro-tem (559) 646-3545 1100 E. Parlier srodriguez@parlier Ave .ca.us
Kathleen Solorio Member 1(559)646-3545 1100 E. Parlier [email protected] Ave. .us
Juanita Molina Member (559)646-3545 1100 E. Parlier [email protected].
Ave. us
Diego Garza Member (559)646-3545 1100 E. Parlier [email protected].
Ave. us
Have any of the listed officers, board members, owners or other governing individuals ever served as an officer, board member, owner, or governing individual with an agency that received state or federal funding and which agency funding was terminated or involuntarily non-renewed, or the agency was debarred from funding for any period of time? •Yes ENO
If yes, list on a separate page the officers), board members), owners) or other governing individual(s) to which this applies and include the former agency(ies) with which the individuals) was/were previously affiliated and the circumstances leading to the termination, involuntary non-renewal or debarment.
California Department of Education EED-3704
Early Education Division CFA FY 2025-26
Contractor Name Vendor #
CITY OF PARLIER 2190
Section IV - Program Narrative
A. Please select the box below if the contractor does not have program or minimum days of operation (MDO) changes.
V No changes
B. If the contractor does have program and/or MDO changes, please select the type(s) of change(s) and complete the Program Narrative Change (EED-3704A).
•Program change MDO change
NOTE: Making changes to the MDO does not change the contract Maximum Reimbursable Amount (MRA).
REQUIRED DOCUMENT: Contractors requesting program and/or MDO changes must also submit a completed Program Narrative Change (EED-3704A).
Section V - Subcontract Certification
For purposes of this CFA, subcontractor refers to an agency, other than lead contracted agency, who provides CSPP services in accordance with the provisions contained in the California Code of Regulations, Title 5 (5 CCR) and the Contract Terms and Conditions (CT&C) through an agreement with the lead contracted agency.
A. Please select the box below if the contractor does not have subcontractors.
V No subcontractors
B. Please select the box below if the contractor does have subcontractors and intends to continue to operate using the subcontractors previously approved by EED.
•Subcontractors
REQUIRED DOCUMENT: Contractors who subcontract CSPP services must also submit a completed Subcontract Certification Form (EED-3704B).
California Department of Education EED-3704
Early Education Division CFA FY 2025-26
Contractor Name Vendor #
CITY OF PARLIER 2190
Section VI - Contractor Certification
Under penalty of perjury, I certify the following statements as true and correct to the best of my knowledge:
• I have read and understand the staffing requirements for Program Director, Site Supervisor, and Teacher. All staff employed by the contractor for the provision of preschool services are fully qualified for their respective positions. The exception to this certification is a person employed as Program Director or Site Supervisor who possesses a current Staffing Qualifications Waiver approved by the Early Education Division. • I am authorized by the contractor's Board of Directors or other governing authority to execute this CFA, signifying their intent to automatically renew the current CSPP contract, and CPKS contract if applicable, for FY 2025-26, under new terms and conditions to be established by the CDE, unless rejected in writing prior to the effective date of the new contracts) on June 30, 2025.
• On behalf of the contractor and its governing authority, I understand that some information requested in this CFA is intended for use by CDE auditors in connection with future audit work and performance reviews and may not be used, reviewed, or considered by the CDE until after the contract has expired, if ever. Therefore, the contractor further understands that the information (and any underlying transactions) disclosed by this CFA shall not be considered properly noticed to the CDE, nor approved, accepted, or authorized by the CDE, even if the contractor's request for continued funding by the CDE is subsequently approved.
• The governing board members or persons with governing authority have been trained in understanding conflict of interest requirements associated with their positions on the board and have reported all known conflicts of interest.
As the signer of this CFA, I have supervisory authority over the CSPP and have knowledge of the information provided in this CFA. I am familiar with and will ensure that the contractor complies with all applicable program statutes and regulations in effect for FY 2025-26, including but not limited to:
• Subcontracting requirements, including competitive bidding, CDE approval, and audit requirements in 5 CCR. I certify that any contractual arrangements) with subcontractors are made in adherence to the required subcontract provisions contained in the California Education Code (EC), 5 CCR, and the CT&C. As the contractor, it is my responsibility to monitor the performance of the subcontractor to ensure services are provided appropriately through the entire contract term and that the contractor is ultimately responsible for the actions of any subcontractor.
Prohibitions on conflicts of interests, including (i) the assurances required to establish that transactions with officers, directors and other related party transactions are conducted at arm's length, and (ii) employment limitations stated in Education Code. • Costreimbursement requirements, including reimbursable and non-reimbursable costs, documentation requirements, the provisions for determining the reimbursable amount
California Department of Education EED-3704
Early Education Division CFA FY 2025-26
Contractor Name Vendor #
CITY OF PARLIER 2190
and other provisions in 5CCR, and accounting and reporting requirements in 5 CCR. • Operational and programmatic requirements.
• Personnel requirements as stipulated in Education Code, 5 CCR, and the CT&C. • As the authorized representative of the CSPP contractor named in this application, I certity that:
• I have reviewed all information for my agency and, to the best of my knowledge, the information on the CDMIS website reflects accurate information for my agency as of the date this certification is signed.
I understand my obligation as a CSPP contractor to ensure the accuracy of information in CDMIS on an ongoing basis and will update the information in CDMIS as needed throughout the contract period.
By signing this CFA, the contractor is indicating that it wishes to automatically renew the current contract for FY 2025-26 and, if approved, is willing to, and does accept, all terms and conditions of the CSPP contract, which will be provided to the contractor no later than June 1, 2025.
The contractor may reject the FY 2025-26 contract by providing the CDE with a written notice of rejection no later than June 30, 2025. Contractors that wish to reject the terms of the FY 2025-26 contract must provide written notice that the terms of the contract are rejected by sending an email to [email protected] on or before June 30, 2025. The email should come from the Executive Director/Superintendent of the contracting entity or their authorized representative and state that the terms of the FY 2025-26 CSPP contract, and CPKS contract if applicable, are rejected. Contractors providing such notice to the CDE of the rejection of the terms of the contracts) will not have a contracts) in effect for FY 2025-26. I understand that failure to timely reject the terms of the contract means that the contract may be automatically renewed for FY 2025-26 starting on July 1, 2025.
As the authorized representative of the contractor named in this application, I certify that I have reviewed all the information provided in this application, and in all accompanying forms, and I hereby attest that the information provided is true and correct to the best of my knowledge as of the date this certification is signed.
Printed Name of the Contractor's
David Cerda
Authorized Representative:
Title of the Contractor's Authorized
Interim City Manager
Representative:
Signature of the Contractor's
Authorized Representative:
Date of Signature:
California Department of Education EED-3704
Early Education Division CFA FY 2025-26
Contractor Name Vendor #
CITY OF PARLIER 2190
Section VII - Continued Funding Application Checklist
1. Is the contractor a public or non-public agency?
The State Administrative Manual defines a public agency as any state agency, city, county, special district, school district, community college district, county superintendent of schools, or federal agency. A charter school is also a public agency. Any agency that does not meet these criteria is considered a non-public agency.
Public Agency Non-Public Agency
2. Is the contractor a community college or community college district in California? Yes No
3. Is the contractor a local educational agency (LEA)?
Yes No
Please review your CFA package carefully before submission. Check the boxes below to confirm that each CFA section is complete, and each applicable required attachment is included in the CFA package. Forms for attachment are located on the CDE CFA web page located at https://www.cde.ca.gov/sp/cd/ci/cfa2526.asp.
CFA Section Check Box
Section I - Contractor Information
Section II - Contract and Program Type
Section III - Contractor's Officers and Board of Directors Information Section IV - Program Narrative
Section V - Subcontract Certification
Section VI - Contractor Certification*
Section VII - CFA Checklist
All Sections must be included in the CFA package.
*Requires signature.
California Department of Education EED-3704
Early Education Division CFA FY 2025-26
Contractor Name Vendor #
CITY OF PARLIER 2190
Required Attachments Public Agency Non-Public Agency Check Box
CSPP Program Calendar(s) Yes Yes
(EED 9730)
California Civil Rights Laws Yes Yes
Certification (CO-005)
Contractor Certification
Yes Yes
Clauses (CCC)
Federal Certification (CO.8) Yes Yes
CDMIS Agency Information
Yes Yes
Certification
State of California, Payee Data No Yes WA
Record (STD. 204)
Required only if
Payee Data Record No payment address WA
Supplement (STD. 205) differs from mailing
address on STD. 204
Secretary of State certification No Yes
or search results
Verification of LEA Name and
Address: Information page
printed from California School
Directory web page or LEAs only No
California Community College
Chancellor's web page, as
applicable
Program Narrative Change Required only if Required only if (EED 3704A) requesting changes requesting changes EA
Subcontract Certification Required only if Required only if (EED 3704B) subcontracting subcontracting
Authorizing board resolution, Yes As applicable
policy, or meeting minutes
Required only from
LEAs applying to be
Application for License exempt from licensure No
Exemption pursuant to Health &
Safety Code Section
1596.792(0).
California Department of Education EED-9730
Early Education Division 09/2024
California State Preschool Program Fiscal Year 2025-26 Program Calendar
CITY OF PARLIER
Contractor Name: County: Fresno
Vendor Number: 2190 Contract Type: CSPP Program Type: Full-Day Instructions: Check the box on each date your program will operate. Total days of operation will automatically calculate.
July 2025 Days of Operation 22
January 2026 Days of Operation 20
SUN MON TUE WED THU FRI SAT | MON TUE WED THU FRI SAT
SUN
N/A N/A 1 2 3 4 5
N/A N/A N/A N/A 1 • 2 3
6 • 7 8 9 10 11 12 L 9
4 • 5 6 7 8 10
13 14 15 16 17 18 19 L • 13 m 17
11 12 M 14 D 15 M 16
20 21 22 23 24 25 26 •
18 19 • 20 21 D 22 M 23 24
27 28 29 30 31 N/A N/A
25 • 26 • 27 28 E 29 30 31
August 2025 Days of Operation 21 February 2026 Days of Operation 19 SUN MON TUE WED THU | FRI SAT SAT
SUN MON TUE WED THU FRI
N/A N/A N/A N/A N/A 2 7
1 2 3 4 E 5 6
3 L 4 5 6 7 9
8 10 11 12 13 14
10 • 11 12 13 14 E 16
15 1 6 17 18 19 20 21
17 18 19 20 21 22 23
22 23 24 25 26 27 28
24 25 26 27 28 29 30
31 N/A N/A N/A N/A N/A N/A March 2026 Days of Operation 21
SUN MON TUE WED THU FRI SAT
September 2025 Days of Operation 21
1 2 3 4 5
SUN MON TUE WED THU FRI SAT 13 4
8 10 11 12
N/A 1 3 4 5 6
15 16 17 18 19 20 2
7 L 10 11 12 13
22 23 24 25 26 27 28
14 16 17 18 19 20 N/A N/A N/A N/A
29 30 L 31
21 22 23 24 25 26 27 •
28 29 30 N/A N/A N/A N/A April 2026 Days of Operation 22
SUN MON TUE WED THU FRI SAT
N/A N/A N/A 1 3 4
THU FRI SAT 7
5 • 6 9 10 11
3 4
12 13 14 15 16 18
10 11
19 20 21 22 23 24 2 5
17 18 N/A
26 27 28 29 30 E N/A
24 25
31 N/A May 2026 Days of Operation 20
SUN MON TUE WED T THU FRI SAT
November 2025 Days of Operation 18 N/A N/A N/A N/A N/A 1 2 SUN MON TUE WED THU FRI SAT 3 4 5 7
E 6
N/A N/A N/A N/A N/A N/A
10 • 11 E 12 13 14 15
2 3 4 5 6 7 8
17 • 18 E 19 20 21 22 23
9 10 11 12 13 14 15 30
24 • 25 26 27 28 29
16 17 18 19 20 21 22
31 N/A N/A N/A N/A N/A N/A
23 • 24 25 26 27 28 29
30 N/A N/A N/A N/A N/A N/A June 2026 Days of Operation 22 17 SUN MON I TUE WED THU FRI SAT
December 2025 Days of Operation 4 5
N/A 2 6
SUN MON TUE WED THU FRI SAT
7 • 8 10 11 12 13
N/A 2 3 4 5 6
14 15 16 17 18 19 20
7 8 9 10 11 12 13
21 22 23 24 25 26 27 L
14 • 15 16 17 18 19 20 L
28 29 30 N/A N/A N/A N/A
21 22 23 24 • 25 • 26 27 L
28 29 30 31 N/A N/A N/A
Total Days of Operation: 246
EED Approval (For EED Use Only)
California Department of Education
Fiscal & Administrative Services Division
CO-005 (NEW 4/2020)
CALIFORNIA CIVIL RIGHTS LAWS CERTIFICATION
Pursuant to Public Contract Code section 2010, if a bidder or proposer executes or renews a contract in the amount of $100,000 or more on or after January 1, 2017, the bidder or proposer hereby certifies compliance with the following:
1. CALIFORNIA CIVIL RIGHTS LAWS: For contracts $100,000 or more, executed or renewed after January 1, 2017, the contractor certifies compliance with the Unruh Civil Rights Act (Section 51 of the Civil Code) and the Fair Employment and Housing Act (Section 12960 of the Government Code); and
2. EMPLOYER DISCRIMINATORY POLICIES: For contracts $100,000 or more, executed or renewed after January 1, 2017, if a Contractor has an internal policy against a sovereign nation or peoples recognized by the United States government, the Contractor certifies that such policies are not used in violation of the Unruh Civil Rights Act (Section 51 of the Civil Code) or the Fair Employment and Housing Act (Section 12960 of the Government Code).
CERTIFICATION
I, the official named below, certify under penalty of perjury under the laws of the State of California that the foregoing is true and correct.
1. Proposer/Bidder Firm Name (Printed):
CITY OF PARLIER
2. Federal ID Number:
94-6000390
3. By (Authorized Signature):
4. Printed Name and Title of Person Signing:
David Cerda - Interim City Manager
5. Date Executed:
6. Executed in the County and State of:
Fresno
Contractor Certification Clauses
CCC 04/2017
CERTIFICATION
I, the official named below, CERTIFY UNDER PENALTY OF PERJURY that I am duly authorized to legally bind the prospective Contractor to the clause(s) listed below. This certification is made under the laws of the State of California.
Contractor/Bidder Firm Name (Printed) Federal ID Number CITY OF PARLIER 94-6000390
By (Authorized Signature)
Printed Name and Title of Person Signing
David Cerda - Interim City Manager
Date Executed Executed in the County of
Fresno
CONTRACTOR CERTIFICATION CLAUSES
1. STATEMENT OF COMPLIANCE: Contractor has, unless exempted, complied with the nondiscrimination program requirements. (Gov. Code §12990 (a-f) and CCR, Title 2, Section 11102) (Not applicable to public entities.)
2. DRUG-FREE WORKPLACE REQUIREMENTS: Contractor will comply with the requirements of the Drug-Free Workplace Act of 1990 and will provide a drug-free workplace by taking the following actions:
a. Publish a statement notifying employees that unlawful manufacture, distribution, dispensation, possession or use of a controlled substance is prohibited and specifying actions to be taken against employees for violations.
b. Establish a Drug-Free Awareness Program to inform employees about:
1) the dangers of drug abuse in the workplace;
2) the person's or organization's policy of maintaining a drug-free workplace; 3) any available counseling, rehabilitation and employee assistance programs; and, 4) penalties that may be imposed upon employees for drug abuse violations. c. Every employee who works on the proposed Agreement will:
1) receive a copy of the company's drug-free workplace policy statement; and, 2) agree to abide by the terms of the company's statement as a condition of employment on the Agreement.
Failure to comply with these requirements may result in suspension of payments under the Agreement or termination of the Agreement or both and Contractor may be ineligible for award of any future State agreements if the department determines that any of the following has occurred: the Contractor has made false certification, or violated the certification by failing to carry out the requirements as noted above. (Gov. Code §8350 et seq.)
3. NATIONAL LABOR RELATIONS BOARD CERTIFICATION: Contractor certifies that no more than one (1) final unappealable finding of contempt of court by a Federal court has been issued against Contractor within the immediately preceding two-year period because of Contractor's failure to comply with an order of a Federal court, which orders Contractor to comply with an order of the National Labor Relations Board. (Pub. Contract Code §10296) (Not applicable to public entities.)
4. CONTRACTS FOR LEGAL SERVICES $50,000 OR MORE- PRO BONO REQUIREMENT: Contractor hereby certifies that Contractor will comply with the requirements of Section 6072 of the Business and Professions Code, effective January 1, Contractor agrees to make a good faith effort to provide a minimum number of hours of pro bono legal services during each year of the contract equal to the lessor of 30 multiplied by the number of full time attorneys in the firm's offices in the State, with the number of hours prorated on an actual day basis for any contract period of less than a full year or 10% of its contract with the State.
Failure to make a good faith effort may be cause for non-renewal of a state contract for legal services, and may be taken into account when determining the award of future contracts with the State for legal services.
5. EXPATRIATE CORPORATIONS: Contractor hereby declares that it is not an expatriate corporation or subsidiary of an expatriate corporation within the meaning of Public Contract Code Section 10286 and 10286.1, and is eligible to contract with the State of California.
6. SWEATFREE CODE OF CONDUCT:
a. All Contractors contracting for the procurement or laundering of apparel, garments or corresponding accessories, or the procurement of equipment, materials, or supplies, other than procurement related to a public works contract, declare under penalty of perjury that no apparel, garments or corresponding accessories, equipment, materials, or supplies furnished to the state pursuant to the contract have been laundered or produced in whole or in part by sweatshop labor, forced labor, convict labor, indentured labor under penal sanction, abusive forms of child labor or exploitation of children in sweatshop labor, or with the benefit of sweatshop labor, forced labor, convict labor, indentured labor under penal sanction, abusive forms of child labor or exploitation of children in sweatshop labor.
The contractor further declares under penalty of perjury that they adhere to the Sweatfree Code of Conduct as set forth on the California Department of Industrial Relations website located at www.dir.ca.gov, and Public Contract Code Section 6108. b. The contractor agrees to cooperate fully in providing reasonable access to the contractor's records, documents, agents or employees, or premises if reasonably required by authorized officials of the contracting agency, the Department of Industrial Relations, or the Department of Justice to determine the contractor's compliance with the requirements under paragraph (a).
7. DOMESTIC PARTNERS: For contracts of $100,000 or more, Contractor certifies that Contractor is in compliance with Public Contract Code section 10295.3.
8. GENDER IDENTITY: For contracts of $100,000 or more, Contractor certifies that Contractor is in compliance with Public Contract Code section 10295.35.
DOING BUSINESS WITH THE STATE OF CALIFORNIA
The following laws apply to persons or entities doing business with the State of California.
1. CONFLICT OF INTEREST: Contractor needs to be aware of the following provisions regarding current or former state employees. If Contractor has any questions on the status of any person rendering services or involved with the Agreement, the awarding agency must be contacted immediately for clarification.
Current State Employees (Pub. Contract Code §10410):
1). No officer or employee shall engage in any employment, activity or enterprise from which the officer or employee receives compensation or has a financial interest and which is sponsored or funded by any state agency, unless the employment, activity or enterprise is required as a condition of regular state employment. 2). No officer or employee shall contract on his or her own behalf as an independent contractor with any state agency to provide goods or services.
Former State Employees (Pub. Contract Code §10411):
1). For the two-year period from the date he or she left state employment, no former state officer or employee may enter into a contract in which he or she engaged in any of the negotiations, transactions, planning, arrangements or any part of the decision-making process relevant to the contract while employed in any capacity by any state agency. 2). For the twelve-month period from the date he or she left state employment, no former state officer or employee may enter into a contract with any state agency if he or she was employed by that state agency in a policy-making position in the same general subject area as the proposed contract within the 12-month period prior to his or her leaving state service.
If Contractor violates any provisions of above paragraphs, such action by Contractor shall render this Agreement void. (Pub. Contract Code §10420) Members of boards and commissions are exempt from this section if they do not receive payment other than payment of each meeting of the board or commission, payment for preparatory time and payment for per diem. (Pub. Contract Code §10430 (e))
2. LABOR CODE/WORKERS' COMPENSATION: Contractor needs to be aware of the provisions which require every employer to be insured against liability for Worker's Compensation or to undertake self-insurance in accordance with the provisions, and Contractor affirms to comply with such provisions before commencing the performance of the work of this Agreement. (Labor Code Section 3700)
3. AMERICANS WITH DISABILITIES ACT: Contractor assures the State that it complies with the Americans with Disabilities Act (ADA) of 1990, which prohibits discrimination on the basis of disability, as well as all applicable regulations and guidelines issued pursuant to the ADA. (42 U.S.C. 12101 et seq.)
4. CONTRACTOR NAME CHANGE: An amendment is required to change the Contractor's name as listed on this Agreement. Upon receipt of legal documentation of the name change the State will process the amendment. Payment of invoices presented with a new name cannot be paid prior to approval of said amendment.
5. CORPORATE QUALIFICATIONS TO DO BUSINESS IN CALIFORNIA:
a. When agreements are to be performed in the state by corporations, the contracting agencies will be verifying that the contractor is currently qualified to do business in California in order to ensure that all obligations due to the state are fulfilled. b. "Doing business" is defined in R&TC Section 23101 as actively engaging in any transaction for the purpose of financial or pecuniary gain or profit. Although there are some statutory exceptions to taxation, rarely will a corporate contractor performing within the state not be subject to the franchise tax.
c. Both domestic and foreign corporations (those incorporated outside of California) must be in good standing in order to be qualified to do business in California. Agencies will determine whether a corporation is in good standing by calling the Office of the Secretary of State.
6. RESOLUTION: A county, city, district, or other local public body must provide the State with a copy of a resolution, order, motion, or ordinance of the local governing body which by law has authority to enter into an agreement, authorizing execution of the agreement.
7. AIR OR WATER POLLUTION VIOLATION: Under the State laws, the Contractor shall not be: (1) in violation of any order or resolution not subject to review promulgated by the State Air Resources Board or an air pollution control district; (2) subject to cease and desist order not subject to review issued pursuant to Section 13301 of the Water Code for violation of waste discharge requirements or discharge prohibitions; or (3) finally determined to be in violation of provisions of federal law relating to air or water pollution.
8. PAYEE DATA RECORD FORM STD. 204: This form must be completed by all contractors that are not another state agency or other governmental entity.
FEDERAL CERTIFICATIONS
CO.8 (REV. 06/20)
California Department of Education
CERTIFICATIONS REGARDING LOBBYING; DEBARMENT, SUSPENSION AND OTHER RESPONSIBILITY MATTERS; AND DRUG-FREE WORKPLACE REQUIREMENTS Applicants should refer to the regulations cited below to determine the certification to which they are required to attest. Applicants should also review the instructions for certification included in the regulations before completing this form. Signature on this form provides for compliance with certification requirements under 45 Code of Federal Regulations (CFR) Part 93, "New restrictions on Lobbying," and 45 CFR Part 76, "Government-wide Debarment and Suspension (Non procurement) and Government- wide requirements for Drug-Free Workplace (Grants)." The certifications shall be treated as a material representation of fact upon which reliance will be placed when the Department of Education determines to award the covered transaction, grant, or cooperative agreement.
1. LOBBYING
As required by Section 1352, Title 31 of the U.S. Code, and implemented at 45 CFR Part 93, for persons entering into a grant or cooperative agreement over $100,000 as defined at 45 CFR Part 93, Sections
93.105 and 93.110, the applicant certifies that:
(a) No federal appropriated funds have been paid or will be paid, by or on behalf of the undersigned, to any person for influencing or attempting to influence an officer or employee of any agency, a member of Congress in connection with the making of any federal grant, the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any federal grant or cooperative agreement:
(b) If any funds other than federal appropriated funds have been or will be paid to any person for influencing or attempting to influence an employee of Congress, or any employee of a Member of Congress in connection with this Federal grant or cooperative agreement, the undersigned shall complete and submit Standard Form -LLL, "Disclosure Form to Report Lobbying," in accordance with this instruction;
(c) The undersigned shall require that the language of this certification be included in the award documents for all subawards at all tiers (including subgrants, contracts under grants and cooperative agreements, and subcontracts) and that all subrecipients shall certify and disclose accordingly.
2. DEBARMENT, SUSPENSION, AND OTHER RESPONSIBILITY MATTERS As required by executive Order 12549, Debarment and Suspension, and other responsibilities implemented at 45 CFR Part 76, for prospective participants in primary or a lower tier covered transactions, as defined at 45 CFR Part 76, Sections 76.105 and 76.110.
A. The applicant certifies that it and its principals:
(a) Are not presently debarred, suspended proposed for debarment, declared ineligible, or voluntarily excluded from covered transactions by any federal department or agency:
(b) Have not within a three-year period preceding this application been convicted of or had a civil judgment rendered against them for commission of fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a public (federal, state, or local) transaction or contract under a public transaction violation of federal or State antitrust statutes or commission of embezzlement, 1 theft, forgery, bribery, falsification or destruction of records, making false statements, or receiving stolen property;
(C) Are not presently indicted for or otherwise criminally or civilly charged by a governmental entity (federal, state, or local) with commission of any of the offenses enumerated in paragraph (1)(b) of this certification; and
(d) Have not within a three-year period proceeding this application had one or more public transactions (federal, state, or local) terminated for cause or default; and B. Where the applicant is unable to certify any of the statements in this certification, he or she shall attach an explanation to this application.
3. DRUG-FREE WORKPLACE (GRANTEES OTHER THAN INDIVIDUALS) As required by the Drug-Free Workplace Act of 1988, and implemented at 45 FR Part 76, Subpart F, for grantees, as defined at 45 CFR Part 76, Sections 76.605 and 76.610- A. The applicant certifies that it will or will continue to provide a drug-free workplace by:
(a) Publishing a statement notifying employees that the unlawful manufacture, distribution, dispensing, possession, or use of a controlled substance is prohibited in the grantee's workplace and specifying the actions that will be taken against employees for violation of such prohibition. (b) Establishing an on-going drug-free awareness program to inform employees about- (1) The danger of drug abuse in the workplace;
(2) The grantee's policy of maintaining a drug-free workplace; (3) Any available drug counseling, rehabilitation, and employee assistance programs; and (4) The penalties that may be imposed upon employees for drug abuse violations occurring in the workplace;
(c) Making it a requirement that each employee to be engaged in performance of the grant be given a copy of the statement required by paragraph (a);
(d) Notifying the employee in the statement required by paragraph (a) that, as a condition of employment under the grant, the employee will -
(1) Abide by the terms of the statement; and
(2) Notify the employer in writing of his or her conviction for a violation; (e) Notifying the agency, in writing, within 10 calendar days after receiving notice under subparagraph (d)(2) from an employee or otherwise receiving actual notice of such conviction. Employers of convicted employees must provide notice, including position title, to: Director, Grants, and Contracts Service, U.S.
Department of Education, 400 Maryland Avenue, S.W., (Room 3124, GSA Regional Office Building No. 3), Washington, DC 20202-4571. Notice shall include the identification number(s) of each affected grant; (f) Taking one of the following actions, within 30 calendar days of receiving notice under subparagraph (d)(2), with respect to any employee who is so convicted:
(1) Taking appropriate personnel action against such an employee, up to and including termination, consistent with the requirements of the Rehabilitation Act of 1973, as amended; or (2) Requiring such employee to participate satisfactorily in a drug abuse assistance or rehabilitation program approved for such purposes by a federal, state, or local health, law enforcement, or other appropriate agency:
(g) Making a good faith effort to continue to maintain a drug-free workplace through implementation of paragraphs (a), (b), (c), (d), (e), and (f).
2 B. The grantee shall insert in the space provided below the site(s) for the performance of work done in connection with the specific grant:
Place of Performance (Street address, city, county, state, zip code)
PARLIER ACADEMY OF EXCELLENCE
8000 S. MENDOCINO AVE.
PARLIER CALIFORNIA 93648
Check if there are workplaces on file that are not identified here.
DRUG-FREE WORKPLACE (GRANTEES WHO ARE INDIVIDUALS)
As required by the Drug-Free Workplace Act of 1988, and implemented at 45 CFR Part 76, Subpart F, for grantees, as defined at 45 CFR Part 76, Sections 76.605 and 76.610- a. As a condition of the grant, I certify that I will not engage in the unlawful manufacture, distribution, dispensing, possession, or use of a controlled substance in conducting any activity with the grant, and b. If convicted of a criminal drug offense resulting from a violation occurring during the conduct of any grant activity, I will report the conviction, in writing, within 10 calendar days of the conviction, to: Director, Grants and contracts Service, U.S. department of Education, 400 Maryland Avenue, S.W. (Room 3124, GSA Regional Office Building No. 3) Washington, DC 20202-4571. Notice shall include the identification numbers(s) of each affected grant.
ENVIRONMENTAL TOBACCO SMOKE ACT
As required by the Pro-Children Act of 1994, (also known as Environmental Tobacco Smoke), and implemented at Public Law 103-277, Part C requires that:
The applicant certifies that smoking is not permitted in any portion of any indoor facility owned or leased or contracted and used routinely or regularly for the provision of health care services, day care, and education to children under the age of 18. Failure to comply with the provisions of this law may result in the imposition of a civil monetary penalty of up to $1,000 per day. (The law does not apply to children's services provided in private residence, facilities funded solely by Medicare or Medicaid funds, and portions of facilities used for in- patient drug and alcohol treatment.) As the duly authorized representative of the applicant, I hereby certify that the applicant will comply with the above certifications.
FISCAL YEAR 2025-26
CONTRACTOR NAME VENDOR ID NUMBER
CITY OF PARLIER
2190
PRINTED NAME AND TITLE OF AUTHORIZED REPRESENTATIVE
DAVID CERDA- INTERIM CITY MANAGER
SIGNATURE DATE
3 Agency Information Certification https://www4.cde.ca.gov/cdmis/agencyCertification.aspx Child Development Division
Agency Information Certification
I certify, as the authorized representative of the agency listed below, I have reviewed all the information for City of Parlier (2190) and updates, additions, o Delions have been submited as nedad for information in allo the aroa Executive Director/Superintendent information
Program Director Information
Sami co can are sure mation,
Program Director/Authorized Representative Signature Date Signed Printed Name of Program Director/Authorized Representative Name of Agency User Generating Certication: Demaria Cardonas Date Generated: 9/24/2024
Assigned CDD Consultant: Yer Xiong
1 of 1 9/24/2024, 11:47 AM
California Department of Education
(Fiscal Year 2025-26)
RESOLUTION AUTHORIZING CONTINUED FUNDING APPLICATION
This resolution is adopted to certify approval of the Governing Board to submit the Continued Funding Application (CFA) to the California Department of Education (CDE). If the CFA is approved by the CDE, the agency's current California State Preschool Program contract and Prekindergarten and Family Literacy Support contract, if applicable, will be automatically renewed for fiscal year (FY) 2025-26. This resolution further authorizes the designated representative(s) below to sign the CFA and all related FY 2025-26 contract documents.
RESOLUTION
BE IT RESOLVED that the Governing Board of
CITY OF PARLIER
authorizes that the person/s listed below, is/are authorized to sign the FY 2025-26 CFA and all related contract documents for the Governing Board
NAME/S OF AUTHORIZED TITLE/S
REPRESENTATIVE/S
DAVID CERDA INTERIM CITY MANAGER
PASSED AND ADOPTED THIS_ 3 _day of_ OCTOBER 2024 (month year), by the Governing Board of • CITY OF PARLIER
of FRESNO County, in the State of California.
1, BERTHA AUGUSTINE , Clerk of the Governing Board of
CITY OF PARLIER FRESNO _County, in the
_ of
State of California, certify that the foregoing is a full, true and correct copy of a resolution adopted by the said Board at a meeting thereof held at a regular public place of meeting and the resolution is on file in the office of said Board. •
(Clerk's Signature) (Date)
OF AGENDA ITEM: 2024-17
PARLIE
MEETING DATE:_OCT. 3, 2024
DEPARTMENT:_ PRESCHOOL/FINANCE
REPORT TO COUNCIL
SUBJECT:
Approval of the contract with Jaribu W. Nelson, CPA, to conduct the Parlier Academy of Excellence Annual Audit, due November 15, 2024 to California Department of Education.
RECOMMENDATION:
Staff recommends approval of the contract with Jaribu W. Nelson, CPA, TO CONDUCT THE Parlier Academy of Excellence Annual Audit.
SUMMARY:
The City must conduct a separate annual audit from the city's regular audit of Parlier Academy of Excellence. We have received the contract from Jaribu W. Nelson to begin the audit upon receipt of the approved audit contract. California Department of Education's due date for the 2023-24 Audit is November 15, 2024, 5:00pm.
FISCAL IMPACT:
$3750 due with the signing of the engagement letter
$3750 due with audit presentation.
Prepared By:
Man Racera
Demetria B. Cardenas, Program Director
Parlier Academy of Excellence
Jaribu W. Nelson, CPA
JWN
P.O. Box 1105, Clovis, CA 93613 • Ph: (559) 286-7546 • Email: [email protected] September 18, 2024
City Council
City of Parlier
Parlier Academy of Excellence (Daycare Center)
1100 E Parlier Ave
Parlier, CA 93648
We are pleased to confirm our understanding of the services we are to provide for City of Parlier (Parlier Academy of Excellence) for the year ended June 30, 2024.
We will audit the financial statements of City of Parlier (Parlier Academy of Excellence), which comprise the statements of financial position as of June 30, 2024, and the related statements of activities, functional expenses, and cash flows for the year ended June 30, 2024, and the related notes to the financial statements (the financial statements). Also, the following supplementary information accompanying the financial statements will be subjected to the auditing procedures applied in our audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America, and we will provide an opinion on it in relation to the financial statements as a whole in a separate written report accompanying our auditor's report on the financial statements:
1) Schedule of expenditures of federal and state awards 2) Audited attendance and fiscal report forms
3) Supplementary schedules as required by the CDE audit guide issued by the California Department of Education.
Audit Objectives
The objective of our audit is the expression of an opinion about whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation Standards, issued by the Comptroller General of the United States, and the California Department of Education Audit Guide, and will include tests of your accounting records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our audit of City of Parlier's financial statements. Our report will be addressed to the management and city council of the City of Parlier. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add an emphasis-of-matter or other-matter paragraph. If our opinion is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue reports, or we may withdraw from this engagement.
We will also provide a report (which does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states that (1) the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control on compliance and (2) the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that City of Parlier (Parlier Academy of Excellence) is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements.
Audit Procedures-General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overal! presentation of the financial statements. We will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the Organization or to acts by management or employees acting on behalf of the Organization. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from the Organization's attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures-Internal Control
Our audit will include obtaining an understanding of the Organization 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. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. Accordingly, we will express no such opinion. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures-Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of City of Parlier's (Parlier Academy of Excellence) compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance, and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Other Services
We will also assist in preparing the financial statements and related notes of the Organization in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards.
The other services are limited to the financial statement previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for (1) designing, implementing, establishing, and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, and for evaluating and monitoring ongoing activities to help ensure that appropriate goals and objectives are met; (2) following laws and regulations; and (3) ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles; for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles; and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the organization from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
You are responsible for the design. and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the organization involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the Organization received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the Organization complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
You are responsible for the preparation of the supplementary information, which we have been engaged to report on, in conformity with U.S. generally accepted accounting principles. You agree to include our report on the supplementary information in any document that contains, and indicates that we have reported on, the supplementary information. You also agree to include the audited financial statements with any presentation of the supplementary information that includes our report thereon. Your responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for presentation of the supplementary information in accordance with GAAP; (2) you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits, or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other engagements or studies. The Organization is also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions for the report, and for the timing and format for providing that information.
You agree to assume all management responsibilities relating to the financial statements, related notes, and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter the assistance with the preparation of the financial statements and related notes and that you have evaluated the adequacy of our services and have reviewed and approved the results of the services, the financial statements, and related notes prior to their issuance and have accepted responsibility for them. Further, you agree to assume all management responsibilities for the financial statement preparation services, and any other nonattest services we provide; you agree to oversee the nonaudit services by designating an individual, preferably from senior management, with suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash, accounts receivable, and other confirmations we request and will locate any documents selected by us for testing.
We will provide copies of our reports to the Organization; however, management is responsible for distribution of the reports and the financial statements. Unless restricted by law or regulation, or containing privileged and confidential information, copies of our reports are to be made available for public inspection.
The audit documentation for this engagement is the property of Jaribu W. Nelson, CPA and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to the California Department of Education or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Jaribu W. Nelson, CPA personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, inclüding öther governmental agencies.
The audit documentation for this engagement will be retained for a minimum of five years after the report release date or for any additional period requested by the California Department of Education. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.
Jaribu W. Nelson is the engagement partner and is responsible for supervising the engagement and signing the reports or authorizing another individual to sign them. We expect to begin our audit upon receipt of the signed engagement letter and to issue our report no later than December 15, 2024.
We estimate that our fees for the audit will not exceed $7,500. The fee estimate is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit.
If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate before we incur the additional costs. Our invoices for this service will be rendered as follows:
$3,750 due with the signing of the engagement letter
$3,750 due with audit presentation.
We appreciate the opportunity to be of service to the City of Parlier (Parlier Academy of Excellence) and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.
Very truly yours,
Sariba W. Nelson, CPA
RESPONSE:
This letter correctly sets forth the understanding of City of Parlier (Parlier Academy of Excellence) Management signature: _
Title:
Date:
Governance signature:
Title:
Date: