Agenda packet — Patterson City Council, February 1, 2022 (part 2 of 2)

182
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 City’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 City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Walnut Creek, California
December 29, 2021

6.1.b
Packet Pg. 244 Attachment: 2021_Patterson_ACFR_FINAL (Accept City's Audit Reports FY 2020-21) City of Patterson
Transportation Development Act Fund
Patterson, California
Independent Auditors’ Reports
and Financial Statements
For the Year Ended June 30, 2021

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Packet Pg. 245 Attachment: 2021_Patterson_TDA_FINAL Report (Accept City's Audit Reports FY 2020-21)

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Packet Pg. 246 Attachment: 2021_Patterson_TDA_FINAL Report (Accept City's Audit Reports FY 2020-21) City of Patterson
Transportation Development Act Fund
For the Year Ended June 30, 2021
Table of Contents
Page
Independent Auditors’ Report on Financial Statements .......................................................................................... 1 Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards, and With the Statutes, Rules and Regulations of the California Transportation Development Act ..................................................... 3 Financial Statements:

Balance Sheet ........................................................................................................................................................... 5 Statement of Revenues, Expenditures, and Change in Fund Balance ...................................................................... 6 Notes to the Financial Statements ............................................................................................................................. 11

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Packet Pg. 248 Attachment: 2021_Patterson_TDA_FINAL Report (Accept City's Audit Reports FY 2020-21) INDEPENDENT AUDITORS’ REPORT
To the Honorable Mayor and Members of the City Council
of the City of Patterson
Patterson, California
Report on Financial Statements
We have audited the accompanying balance sheet of the Transportation Development Act Fund (the “TDA Fund”) of the City of Patterson (the “City”) as of June 30, 2021 and the related statement of revenues, expenditures, and change in fund balance for the year then ended, and the related notes to the financial statements.

Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

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

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion.

An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of TDA Fund as of June 30, 2021, and the respective changes in financial position thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. 2121 North California Blvd., Suite 290,Walnut Creek, California 94596 Tel: 925-974-3394 • Fax: 949-777-8850
www.pungroup.cpa

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Packet Pg. 249 Attachment: 2021_Patterson_TDA_FINAL Report (Accept City's Audit Reports FY 2020-21) To the Honorable Mayor and Members of the City Council
of the City of Patterson
Patterson, California

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2 Emphasis of Matter
As discussed in Note 1, the financial statements present only the TDA Fund of the City and do not purport to, and do not present fairly the financial position of the City as of June 30, 2021, and change in its financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter.

Other Matters
Required Supplementary Information
Management has omitted the Management’s Discussion and Analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the financial statements. Such missing information, although not a part of the financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the financial statements in an appropriate operational, economic, or historical context. Our opinion on the financial statements is not affected by this missing information.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards and the Transportation Development Act, we have also issued our report dated December 29, 2021, on our consideration of the TDA Fund’s internal control over financial reporting and on our tests of its compliance with the statutes, rules, and regulations of the California Transportation Development Act. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the TDA Fund’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the TDA Fund’s internal control over financial reporting and compliance.

Walnut Creek, California
December 29, 2021

6.1.c
Packet Pg. 250 Attachment: 2021_Patterson_TDA_FINAL Report (Accept City's Audit Reports FY 2020-21)

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, AND WITH THE STATUTES, RULES

AND REGULATIONS OF THE CALIFORNIA TRANSPORTATION DEVELOPMENT ACT Independent Auditors’ Report
To the Honorable Mayor and Members of the City Council
of the City of Patterson
Patterson, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the Transportation Development Act Fund (the “TDA Fund”) of the City of Patterson, California (the “City”), as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the TDA Fund’s basic financial statements and have issued our report thereon dated December 29, 2021.

Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over TDA Fund financial reporting (“internal control”) as a basis for designing 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 City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

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

Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. 2121 North California Blvd., Suite 290,Walnut Creek, California 94596 Tel: 925-974-3394 • Fax: 949-777-8850
www.pungroup.cpa

6.1.c
Packet Pg. 251 Attachment: 2021_Patterson_TDA_FINAL Report (Accept City's Audit Reports FY 2020-21) To the Honorable Mayor and Members of the City Council
of the City of Patterson
Patterson, California

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4 Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s Transportation Development Act Fund financial statements are free from material misstatement, we performed tests of its compliance with the applicable statutes, rules and regulations of the Transportation Development Act and the allocation instructions and resolutions of the Stanislaus Council of Governments as required by Sections 6666 of Title 21, Division 3, Chapter 2, Article 5.5 of the California Code of Regulations, noncompliance with which could have a direct and material effect on the determination of financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards or the Transportation Development Act.

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 entity’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 entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Walnut Creek, California
December 29, 2021

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Packet Pg. 252 Attachment: 2021_Patterson_TDA_FINAL Report (Accept City's Audit Reports FY 2020-21) LTF
Transportation
ASSETS
Cash and investments $ 268,924
Interest receivable 54
Total assets $ 268,978

LIABILITIES AND FUND BALANCE
LIABILITIES:

Unearned revenue $ 309,470
Total liabilities 309,470
FUND BALANCE:

Unrestricted (deficit) (40,492)
Total fund balance (40,492)
Total liabilities and fund balance $ 268,978
City of Patterson
Transportation Development Act Fund
Balance Sheet
June 30, 2021
See accompanying Notes to the Basic Financial Statements. 5 6.1.c
Packet Pg. 253 Attachment: 2021_Patterson_TDA_FINAL Report (Accept City's Audit Reports FY 2020-21) LTF
Transportation
REVENUES:

Interest $ 1,235
Total revenues 1,235
EXPENDITURES:

General government 6,366
Total expenditures 6,366

EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES (5,131)
OTHER FINANCING SOURCES (USES):

Transfers in 11,398
Transfers out (109,242)
Total other financing sources (uses) (97,844)
Net change in fund balance (102,975)
FUND BALANCE (DEFICIT):

Beginning of year 62,483
End of year $ (40,492)
City of Patterson
Transportation Development Act Fund
Statement of Revenues, Expenditures, and Change in Fund Balance For the Year Ended June 30, 2021
See accompanying Notes to the Basic Financial Statements. 6 6.1.c
Packet Pg. 254 Attachment: 2021_Patterson_TDA_FINAL Report (Accept City's Audit Reports FY 2020-21) 7 NOTES TO THE FINANCIAL STATEMENTS

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Packet Pg. 256 Attachment: 2021_Patterson_TDA_FINAL Report (Accept City's Audit Reports FY 2020-21) City of Patterson
Transportation Development Act Fund
Index to the Notes to the Financial Statements
For the Year Ended June 30, 2021
9 Note 1 – Summary of Significant Accounting Policies ............................................................................................. 11 A. The Reporting Entity .................................................................................................................................. 11 B. Fund Accounting......................................................................................................................................... 11 C. Basis of Accounting and Measurement Focus ............................................................................................ 11 D. Cash and Investments ................................................................................................................................. 11 E. Fund Balance .............................................................................................................................................. 12 F. Use of Estimates ......................................................................................................................................... 12 Note 2 – Cash and Investments ................................................................................................................................... 12 Note 3 – Unearned Revenue ........................................................................................................................................ 12 Note 4 – Transportation Development Act Compliance Requirements .................................................................. 12 Note 5 – Restrictions ..................................................................................................................................................... 12 Note 6 – Transfer .......................................................................................................................................................... 13

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Packet Pg. 258 Attachment: 2021_Patterson_TDA_FINAL Report (Accept City's Audit Reports FY 2020-21) City of Patterson
Transportation Development Act Fund
Notes to the Financial Statements
For the Year Ended June 30, 2021
11 Note 1 – Summary of Significant Accounting Policies
The accompanying financial statements are prepared from the accounts and financial transactions of the Transportation Development Act Fund (“TDA Fund”) of the City of Patterson, California (the “City”) and have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The Governmental Accounting Standards Board (“GASB”) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the City’s accounting policies applicable to the TDA Fund are described below.

A. The Reporting Entity
The City of Patterson (the “City”) operates under a Council-Manager form of government and provides the following services as authorized: public safety (police, fire and civil defense), highway and streets, sanitation, health and social services, culture-recreation, education, public improvements, planning and zoning, and general administrative services. The City also provides water, garbage, and sewer service. It is governed by an elected five member council.

The financial statements of the Transportation Development Act Fund are intended to present the financial position and changes in financial position of only those transactions attributable to the TDA Fund administered and disbursed by the City.

B. Fund Accounting
In accordance with Section 99400 (a) and (c) of the Transportation Development Act, monies are reported in the City’s TDA Fund. The monies of the TDA Fund are the City’s share of the Transportation Development Act allocations that are legally restricted for specific purposes. The operation of this fund is accounted for as a “Special Revenue Fund” in a separate set of self-balancing accounts that comprise its assets, liabilities, fund balance, revenues, and expenditures.

C. Basis of Accounting and Measurement Focus
The TDA Fund’s financial statements include a balance sheet and a statement of revenues, expenditures and changes in fund balances. This fund is accounted for on a spending or “current financial resources” measurement focus and the modified accrual basis of accounting. Accordingly, only current assets and current liabilities are included on the balance sheet. The statement of revenues, expenditures and change in fund balance presents increases (revenue and other financing sources) and decreases (expenditures and other financing uses) in fund balance. Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period. The City defines available to be within 60 days.

D. Cash and Investments
The Transportation Development Act Fund’s cash is pooled with the City’s internal investment pool. Cash equivalents are reported as cash and are considered to be cash on hand, demand deposits, and short-term investments with original maturity of three months or less from the date of acquisition.

6.1.c
Packet Pg. 259 Attachment: 2021_Patterson_TDA_FINAL Report (Accept City's Audit Reports FY 2020-21) City of Patterson
Transportation Development Act Fund
Notes to the Financial Statements (Continued)
For the Year Ended June 30, 2021
12 Note 1 – Summary of Significant Accounting Policies (Continued) E. Fund Balance
The City reports fund balance for governmental funds in specific classifications (nonspendable, restricted, committed, assigned, and unassigned), which creates a hierarchy primarily based on the extent to which the City is bound to the constraints on the specific purpose for which funds can be spent. The TDA fund only receives restricted revenues, therefore any remaining fund balance is restricted by nature of the revenue received.

F. Use of Estimates
The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosure. Accordingly, actual results could differ from those estimates.

Note 2 – Cash and Investments
The TDA Fund’s share of the City’s cash and investments at June 30, 2021 was $268,924.

Cash is deposited in the City’s internal investment pool, which is reported at fair value. The TDA Fund do not own specifically identifiable securities in the City’s pool. Interest income is allocated based on average cash balances.

Investment policies and associates risk factors applicable to the TDA Fund are those of the City and are included in the City’s basic financial statements.

Note 3 – Unearned Revenue
As of June 30, 2021, the balance of $309,470 is unearned revenue and consists of unspent funds of $297,142 of FY2016 Congestion Mitigation and Air Quality (CMAQ) Improvement funding and $12,328 of FY2015 NonMotorized Sidewalks funding.

Note 4 – Transportation Development Act Compliance Requirements Allocations and disbursements of the State Transit Assistance Fund and the Local Transportation Fund are made by the Stanislaus Council of Governments. Such allocations and disbursements are in accordance with written allocation instructions conveyed by the Stanislaus Council of Governments, the Transportation Development Act, and Section 6753 of the California Administrative Code.

Pursuant to Section 6750 (e) of the California Administrative Code, the Local Transportation Fund shall not be commingled with the State Transit Assistance Fund, or with any other revenues or funds of the regional entity, county, or operator. The Local Transportation Fund is maintained as a separate fund of the City.

Note 5 – Restrictions
Funds received pursuant to TDA Article 3 may only be used for pedestrian and bicycle projects.

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Packet Pg. 260 Attachment: 2021_Patterson_TDA_FINAL Report (Accept City's Audit Reports FY 2020-21) City of Patterson
Transportation Development Act Fund
Notes to the Financial Statements (Continued)
For the Year Ended June 30, 2021
13 Note 5 – Restrictions (Continued)
Funds received pursuant to TDA Article 8e may only be used to pay for capital expenses incurred while contracting for transit services with profit making or non-profit companies for public transportation services as described in TDA Article 8e.

Note 6 – Transfer
During fiscal year ended June 30, 2021, the City transferred $11,398 from the City’s Measure L Special Revenue Fund to the TDA Fund for an adjustment in funding for the slurry seal project which was determined to be fully funded with Measure L sales tax revenue.

During fiscal year ended June 30, 2021, the City transferred $109,242 from the TDA Fund to the City’s Street Projects Special Revenue Fund for transit related street projects.

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Packet Pg. 262 Attachment: 2021_Patterson_TDA_FINAL Report (Accept City's Audit Reports FY 2020-21) City of Patterson
Patterson, California
Single Audit and
Independent Auditors’ Reports
For the Year Ended June 30, 2021

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Packet Pg. 263 Attachment: 2021_Patterson_Single Audit_FINAL Report (Accept City's Audit Reports FY 2020-21)

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Packet Pg. 264 Attachment: 2021_Patterson_Single Audit_FINAL Report (Accept City's Audit Reports FY 2020-21) City of Patterson
Single Audit Reports
For the Year Ended June 30, 2021
Table of Contents
Page
Independent Auditors’ Reports:

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 Report on Compliance for Each Major Federal Program
and on Internal Control Over Compliance Required by the Uniform Guidance and on Schedule of Expenditures of Federal Awards ...................................................................................... 3 Schedule of Expenditures of Federal Awards ................................................................................................................ 5 Notes to the Schedule of Expenditures of Federal Awards ............................................................................................ 6 Schedule of Findings and Questioned Costs .................................................................................................................. 7

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Packet Pg. 266 Attachment: 2021_Patterson_Single Audit_FINAL Report (Accept City's Audit Reports FY 2020-21)

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND

OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Independent Auditors’ Report
To the Honorable Mayor and Members of the City Council
of the City of Patterson
Patterson, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Patterson, California (the “City”), as of and for the year ended June 30, 2021, and the related notes to the basic financial statements which collectively comprise the City’s basic financial statements and have issued our report thereon dated December 29, 2021.

Internal Control Over Financial Reporting
In planning and performing our audit of the basic financial statements, we considered the City’s internal control over financial reporting (“internal control”) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the basic financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

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

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from 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 no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 2121 North California Blvd., Suite 290,Walnut Creek, California 94596 Tel: 925-974-3394 • Fax: 949-777-8850
www.pungroup.cpa

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Packet Pg. 267 Attachment: 2021_Patterson_Single Audit_FINAL Report (Accept City's Audit Reports FY 2020-21) To the Honorable Mayor and Members of City Council
of the City of Patterson
Patterson, California

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2 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 entity’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 entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Walnut Creek, California
December 29, 2021

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Packet Pg. 268 Attachment: 2021_Patterson_Single Audit_FINAL Report (Accept City's Audit Reports FY 2020-21)

REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM,

AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE,

AND ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Independent Auditors’ Report
To the Honorable Mayor and Members of City Council
of the City of Patterson
Patterson, California
Report on Compliance for Each Major Federal Program
We have audited the City of Patterson, California’s (the “City”) 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 City’s major federal programs for the year ended June 30, 2021. The City’s major federal programs are identified in the summary of the auditor's results section of the accompanying schedule of findings and questioned costs.

Management’s Responsibility
Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of it federal awards applicable to its federal programs.

Auditors’ Responsibility
Our responsibility is to express an opinion on compliance for each of the City’s major federal programs based on our audit of the types of compliance requirements referred to above. 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). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the City’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program.

However, our audit does not provide a legal determination of the City’s compliance.

Opinion on Each Major Federal Program
In our opinion, the City complied, in all material respects, with the 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, 2021.

Report on Internal Control Over Compliance
Management of the City is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered City’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program 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 internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of City’s internal control over compliance. 2121 North California Blvd., Suite 290,Walnut Creek, California 94596 Tel: 925-974-3394 • Fax: 949-777-8850
www.pungroup.cpa

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Packet Pg. 269 Attachment: 2021_Patterson_Single Audit_FINAL Report (Accept City's Audit Reports FY 2020-21) To the Honorable Mayor and Members of City Council
of the City of Patterson
Patterson, California

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4 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. 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.

Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

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.

Schedule of Expenditures of Federal Awards
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of and for the year ended June 30, 2021, and have issued our report thereon dated December 29, 2021 which contained an unmodified opinion on those financial statements.

Our audit was conducted for the purpose of forming our opinion on the City’s financial statements. The accompanying Schedule of Expenditures of Federal Awards, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, is presented for purposes of additional analysis and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain other procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Schedule of Expenditures of Federal Awards is fairly stated in all material respects in relation to the basic financial statements as a whole.

Walnut Creek, California
January 11, 2022, except for the Schedule of Expenditures of Federal Awards, which is as of December 29, 2021.

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Packet Pg. 270 Attachment: 2021_Patterson_Single Audit_FINAL Report (Accept City's Audit Reports FY 2020-21) City of Patterson
Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2021
See accompanying Notes to the Schedule of Expenditures of Federal Awards 5 Federal Grantor/Passed through Grantor CFDA Grant Award Federal Program Title Number Number Expenditures
U.S. Department of Transportation:

Highway Planning and Construction Cluster:

Passed Through State of California Department of Transportation:

Las Palmas Overlay 20.205 STPL-5244 (039) 76,828 $
Roundabout at Salado and 7th Street 20.205 CML-5244 (037) 534,371 Rogers Road DMC Bridge 20.205 BRLS-5244 (032) 93,809
Safety Improvements Ward/Las Palams 20.205 ATPL-5244 (034) 34,982 Total Highway Planning and Construction Cluster 739,990 Total U.S. Department of Transportation 739,990
U.S. Department of Treasury:

Direct Program:

Coronavirus State and Local Fiscal Recovery Funds 21.027 NEU - CA0198 117,718 Total U.S. Department of Treasury 117,718
U.S. Department of Homeland Security:

Direct Program:

COVID-19 - Disaster Grants - Public Assistance 97.036 FEMA-4482-DR-CA 47,676 SAFER Hiring Grant 97.083 EMW-2016-FH-00493 52,966
Total U.S. Department of Homeland Security 100,642
Total Expenditures of Federal Awards $ 958,350

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Packet Pg. 271 Attachment: 2021_Patterson_Single Audit_FINAL Report (Accept City's Audit Reports FY 2020-21) City of Patterson
Notes to the Schedule of Expenditures of Federal Awards For the Year Ended June 30, 2021
6 Note 1 – Reporting Entity
The financial reporting entity consists of the primary government, City of Patterson (the “City”), organizations for which the primary government is financially accountable, and other organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity’s financial statements to be misleading or incomplete.

Note 2 – Basis of Accounting
The various grant programs have been recorded within the general fund and special revenue funds of the City. The City utilizes the modified accrual method of accounting for the general fund and special revenue funds. The accompanying Schedule of Expenditures of Federal Awards (“Schedule”) is presented in accordance with the 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). Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in, the preparation of the City’s basic financial statements.

Note 3 – Schedule of Expenditures of Federal Awards
The accompanying Schedule presents the activity of all federal financial assistance programs of the City. Federal financial assistance received directly from federal agencies as well as federal financial assistance passed through the State of California, Turlock County and Stanislaus County is included in the Schedule. The Schedule was prepared from only the accounts of various grant programs and, therefore, does not present the financial position, change in fund balance, or results of operations of the City.

Note 4 – Subrecipients
During the fiscal year ended June 30, 2021, there were no amounts provided to subrecipients.

Note 5 – Indirect Cost Rate
The City has not elected to use the 10-percent de minimis indirect rate as allowed under the Uniform Guidance.

6.1.d
Packet Pg. 272 Attachment: 2021_Patterson_Single Audit_FINAL Report (Accept City's Audit Reports FY 2020-21) City of Patterson
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2021
7 Section I – Summary of Auditors’ Result
Financial Statements
Types of auditors’ report issued: Unmodified
Internal control over financial reporting:
 Material weakness(es) identified? No
 Significant deficiency(ies) identified? None reported Noncompliance material to the financial statements noted? No Federal Awards
Internal control over major programs:
 Material weakness(es) identified? No
 Significant deficiency(ies) identified? None reported Type of auditor’s report issued on compliance for major programs: Unmodified Any audit findings disclosed that are required to be reported in Accordance with 2 CFR 200.516(a)? No
Identification of major programs:

Federal Federal
Major Program CFDA # Expenditures
Highway Planning and Construction Cluster 20.205 739,990 $ Total major program expenditures $ 739,990
Total expenditures of federal awards $ 958,350
Percent of total federal award expenditures 77.22%
Dollar threshold used to distinguish between type A and type B program: $750,000 Auditee qualified as low-risk auditee in accordance with 2 CFR 200.520? Yes

6.1.d
Packet Pg. 273 Attachment: 2021_Patterson_Single Audit_FINAL Report (Accept City's Audit Reports FY 2020-21) City of Patterson
Schedule of Findings and Questioned Costs (Continued)
For the Year Ended June 30, 2021
8 Section II – Financial Statement Findings
A. Current Year Findings – Financial Statement Audit
No findings were noted on the City’s financial statement audit for the year ended June 30, 2021.

B. Prior Year Findings – Financial Statement Audit
No findings were noted on the City’s financial statement audit for the year ended June 30, 2020.

Section III – Federal Award Findings
A. Current Year Findings and Questioned Costs – Major Federal Award Program Audit No findings or questioned costs were noted on the City’s major federal programs for the year ended June 30, 2021.

B. Prior Year Findings and Questioned Costs – Major Federal Award Program Audit No findings or questioned costs were noted on the City’s major federal programs for the year ended June 30, 2020.

6.1.d
Packet Pg. 274 Attachment: 2021_Patterson_Single Audit_FINAL Report (Accept City's Audit Reports FY 2020-21) City of Patterson
Abandoned Vehicle Abatement Program
Patterson, California
Independent Auditors’ Reports
and Financial Statements
For the Year Ended June 30, 2021

6.1.e
Packet Pg. 275 Attachment: 2021_Patterson_AVA_FINAL Report_ (Accept City's Audit Reports FY 2020-21)

6.1.e
Packet Pg. 276 Attachment: 2021_Patterson_AVA_FINAL Report_ (Accept City's Audit Reports FY 2020-21) City of Patterson
Abandoned Vehicle Abatement Program
For the Year Ended June 30, 2021
Table of Contents
Page
Independent Auditors’ Report on Financial Statements .......................................................................................... 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 and the Abandoned Vehicle Abatement Program Handbook ........................................................................... 3 Financial Statements:

Statement of Revenues, Expenditures, and Changes in Fund Balances ................................................................... 7 Notes to the Financial Statements ............................................................................................................................. 11

6.1.e
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6.1.e
Packet Pg. 278 Attachment: 2021_Patterson_AVA_FINAL Report_ (Accept City's Audit Reports FY 2020-21) INDEPENDENT AUDITORS’ REPORT
To the Honorable Mayor and Members of the City Council
of the City of Patterson
Patterson, California
Report on the Financial Statement
We have audited the accompanying Statement of Revenues, Expenditures and Changes in Fund Balance (the “Statement”) of the Abandoned Vehicle Abatement Program (the “Program”) of the City of Patterson as of and for the year ended June 30, 2021, and the related notes to the financial statement, as listed in the table of contents.

Auditors' Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and certain provisions of the Abandoned Vehicle Abatement Program Handbook (AVA Program Handbook), issued by the California Highway Patrol. Those standards and the AVA Program Handbook require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion
In our opinion, the Statement referred to above presents fairly, in all material respects, the revenues, expenditures and changes in fund balance of the program for the year ended June 30, 2021 in conformity with accounting principles generally accepted in the United States of America.
2121 North California Blvd., Suite 290,Walnut Creek, California 94596 Tel: 925-974-3394 • Fax: 949-777-8850
www.pungroup.cpa

6.1.e
Packet Pg. 279 Attachment: 2021_Patterson_AVA_FINAL Report_ (Accept City's Audit Reports FY 2020-21) To the Honorable Mayor and Members of the City Council
of the City of Patterson
Patterson, California

Page 2 ends

2 Emphasis of Matter
As described in Note 1, the Statement is intended to present only the results of operations of the Program of the City.

It does not purport to, and does not, present fairly the financial position of the City as of June 30, 2021, and change in fund balance for the year then ended in accordance with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter.

Other Reporting Required by Government Auditing Standards and the AVA Program Handbook In accordance with Government Auditing Standards and the AVA Program Handbook, we have also issued our report dated January 11, 2022, on our consideration of the Program’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters.

The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and the AVA Program Handbook in considering the Program’s internal control over financial reporting and compliance.

Walnut Creek, California
January 11, 2022

6.1.e
Packet Pg. 280 Attachment: 2021_Patterson_AVA_FINAL Report_ (Accept City's Audit Reports FY 2020-21)

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 AND

THE ABANDONED VEHICLE ABATEMENT PROGRAM HANDBOOK
Independent Auditors’ Report
To the Honorable Mayor and Members of the City Council
of the City of Patterson
Patterson, California
We have audited, in accordance with the 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 certain provisions of the Abandoned Vehicle Abatement Program Handbook (AVA Program Handbook), the financial statement of the Abandoned Vehicle Abatement Program (the “Program”) of the City of Patterson, California (City), for the year ended June 30 2021, and the related note to the financial statement, and have issued our report thereon dated January 11, 2022.

Internal Control Over Financial Reporting
In planning and performing our audit of the financial statement, we considered the Program’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statement, but not for the purpose of expressing an opinion on the effectiveness of the Program’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Program’s internal control.

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

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. 2121 North California Blvd., Suite 290,Walnut Creek, California 94596 Tel: 925-974-3394 • Fax: 949-777-8850
www.pungroup.cpa

6.1.e
Packet Pg. 281 Attachment: 2021_Patterson_AVA_FINAL Report_ (Accept City's Audit Reports FY 2020-21) To the Honorable Mayor and Members of the City Council
of the City of Patterson
Patterson, California

Page 2 ends

4 Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Program’s financial statements are free from 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 no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards or the AVA Program Handbook.

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

Walnut Creek, California
January 11, 2022

6.1.e
Packet Pg. 282 Attachment: 2021_Patterson_AVA_FINAL Report_ (Accept City's Audit Reports FY 2020-21)

FINANCIAL STATEMENTS
5 6.1.e
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6.1.e
Packet Pg. 284 Attachment: 2021_Patterson_AVA_FINAL Report_ (Accept City's Audit Reports FY 2020-21) REVENUES:

Registration fees $ 15,812
Total revenues 15,812
EXPENDITURES:

Personnel 13,997
Services and supplies 1,784
Total expenditures 15,781
Net change in fund balance 31
FUND BALANCE:

Beginning of year 33,690
End of year $ 33,721
City of Patterson
Abandoned Vehicle Abatement Program
Statement of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended June 30, 2021
See accompanying Notes to the Basic Financial Statement. 7 6.1.e
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6.1.e
Packet Pg. 286 Attachment: 2021_Patterson_AVA_FINAL Report_ (Accept City's Audit Reports FY 2020-21) 9 NOTES TO THE FINANCIAL STATEMENT

6.1.e
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6.1.e
Packet Pg. 288 Attachment: 2021_Patterson_AVA_FINAL Report_ (Accept City's Audit Reports FY 2020-21) City of Patterson
Abandoned Vehicle Abatement Program
Notes to the Financial Statement
For the Year Ended June 30, 2021
11 Note 1 – Summary of Significant Accounting Policies
The Statement of Revenues, Expenditures and Change in Fund Balance (the “Statement”) of the Abandoned Vehicle Abatement Program (the “Program”) of the City of Patterson, California (the “City), have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) as applied to governmental agencies. The Governmental Accounting Standards Board (“GASB”) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the City’s accounting policies are described below.

A. The Reporting Entity
The Abandoned Vehicle Abatement Program is a statewide program administered by the California Highway Patrol (CHP). The City administers and operates the local vehicle abatement program pursuant to Section 22710 of the Vehicle Code, Patterson Municipal City Code Section 10.24.010 et seq., and the Stanislaus Council of Governments (StanCOG) Abandoned Vehicle Program and Plan. Section 9250.7 of the Vehicle code establishes the funding source for the abatement of abandoned vehicles by a county-based Service Authority (Authority), pursuant to the provisions of Section 22710 of the Vehicle Code. The Vehicle Code imposes a service fee of one dollar ($1) on vehicles registered to an owner with an address in the county that establishes the Authority. This fee is paid to the Department of Motor Vehicles (DMV) at the time of registration or renewal of registration. The DMV, after deducting its administrative costs, at least quarterly transmits the net amount collected to the State Controller’s Office (SCO) for deposit in the Abandoned Vehicle Trust Fund. All money in the fund is continuously appropriated to the SCO for allocation to an Authority that has an approved Program, and for payment of the administrative costs of the SCO. StanCOG, the Authority, distributes Program funds to participating entities based on the allocation determined in the Vehicle Abatement Services Agreement.

The Statement is intended to present the results of operations, and those program revenues and expenditures of the Program that are accounted for within the General Fund of the City of Patterson (City). They are not intended to present the financial position or results of operations of the City as a whole.

B. Basis of Accounting and Measurement Focus
Basis of accounting refers to when revenues and expenditures/expenses are recognized in the accounts and reported in the financial statements.

Governmental funds are accounted for using the modified accrual basis of accounting and "current financial resources" measurement focus. Operating statements of these funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets. Revenues are recognized in the accounting period in which they become measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. The Program’s accrual period is generally 60 days after fiscal year end. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred.

C. Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

6.1.e
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6.1.e
Packet Pg. 290 Attachment: 2021_Patterson_AVA_FINAL Report_ (Accept City's Audit Reports FY 2020-21)

PATTERSON PUBLIC FINANCING AUTHORITY

AGENDA REPORT
TO: Chair McCord and Members of the Patterson Public Financing Authority FROM: Ken Irwin, Executive Director
BY: Saadiah Ryan, Finance Director
MEETING DATE: February 1, 2022
ITEM NO: 6.2
SUBJECT: Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report.

RECOMMENDATION
Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report.

BACKGROUND
The Patterson Public Financing Authority publish financial statements presented in conformance with Generally Accepted Accounting Principles (GAAP). The financial statement was audited by the independent public accounting firm of The Pun Group, LLP, whose unmodified opinion is included within the financial section of the report. Unmodified opinion indicates that the financial statements present fairly the financial position of the Patterson Public Financing Authority as of June 30, 2021, and the results of operations, in accordance with generally accepted accounting principles. As part of the audit, The Pun Group, LLP also reviewed and performed test of the Authority’s internal accounting control procedures to determine if there are any material weaknesses or instances of noncompliance. Based on the audit, there is no instance of non-compliance.

The Patterson Public Financing Authority’s 2020-21 financial report is available on the City of Patterson’s website and are attached to this staff report.

Representative of The Pun Group, LLP will be present to discuss the audit and answer questions.

ANALYSIS
The Government-wide Net position in the Authority’s totaled approximately deficit $2.4 million

6.2 Packet Pg. 291
as of June 30, 2021, which was $200,000 less than the ending balance in the prior fiscal year.

The governmental fund balance in the Authority’s totaled approximately $64.1 million as of June 30, 2021, which was $930,000 less than the ending balance in the prior fiscal year.

The difference between Government-wide Net position and governmental fund balance is the long-term liabilities are not due and payable in the current period and the interest payable on long-term debt does not require current financial resources. Therefore are not reported in the governmental funds.

FISCAL IMPACT
Acceptance of this report does not affect the Authority’s budget or its financial condition. The report merely reflects an audit of the Authority’s financial records at June 30, 2021.

6.2 Packet Pg. 292
Patterson Public
Financing Authority
(A Component Unit of the City of Patterson)
Patterson, California
Basic Financial Statements
and Independent Auditors' Report
For the Year Ended June 30, 2021

6.2.a
Packet Pg. 293 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report)

6.2.a
Packet Pg. 294 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) Patterson Public Financing Authority
(A Component Unit of the City of Patterson)
Basic Financial Statements
For the Year Ended June 30, 2021
Table of Contents
Page

FINANCIAL SECTION
Independent Auditors’ Report on Financial Statements ......................................................................................... 1 Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ........................................................................ 3 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position ................................................................................................................................. 9 Statement of Activities ................................................................................................................................... 10 Fund Financial Statements:

Governmental Fund Financial Statements:

Balance Sheet ................................................................................................................................................. 15 Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position ............................................................................... 16 Statement of Revenues, Expenditures and Changes in Fund Balances .......................................................... 17 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government-Wide Statement of Activities and Changes in Net Position .............................................................................. 18 Notes to the Basic Financial Statements .................................................................................................................. 23 Required Supplementary Information (Unaudited):

Budgetary Information ................................................................................................................................... 35 Budgetary Comparison Schedule:

PPFA 2013 Heartland Ranch Revenue Bonds ......................................................................................... 36 PPFA 2013 Authority Bonds ................................................................................................................... 37

6.2.a
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6.2.a
Packet Pg. 296 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) INDEPENDENT AUDITORS’ REPORT
To the Board of Directors
of the Patterson Public Financing Authority
Patterson, California
Report on Financial Statements
We have audited the accompanying financial statements of the governmental activities and each major fund of the Patterson Public Financing Authority (the “Authority”), a component unit of the City of Patterson, California (the “City”) as of and for the year ended June 30, 2021 and the related notes to the basic financial statements, which collectively comprise the Authority’s basic financial statements as listed in the table of contents.

Auditors’ Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America, and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.

Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Authority’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Authority’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, and each major fund of the Authority, as of June 30, 2021, and the respective changes in financial position thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
2121 North California Blvd., Suite 290,Walnut Creek, California 94596 Tel: 925-974-3394 • Fax: 949-777-8850
www.pungroup.cpa

6.2.a
Packet Pg. 297 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) To the Board of Directors
of the Patterson Public Financing Authority
Patterson, California

Page 2 ends

2 Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Budgetary Information, and the Budgetary Comparison Schedules be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about 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 do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Management has omitted the Management’s Discussion and Analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinion on the basic financial statements is not affected by this missing information.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated January 11, 2022, on our consideration of the Authority’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Authority’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Authority’s internal control over financial reporting and compliance.

Walnut Creek, California
January 11, 2022

6.2.a
Packet Pg. 298 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report)

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND

OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Independent Auditors’ Report
To the Board of Directors
of the Patterson Public Financing Authority
Patterson, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of the Patterson Public Financing Authority (the “Authority”), a component unit of the City of Patterson, California (the “City”), as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise Authority’s basic financial statements, as listed in the table of contents, and have issued our report thereon dated January 11, 2022.

Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the Authority’s internal control over financial reporting (“internal control”) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statement, but not for the purpose of expressing an opinion on the effectiveness of the Authority’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Authority’s internal control.

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 Authority’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Authority’s financial statements are free from 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 no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 2121 North California Blvd., Suite 290,Walnut Creek, California 94596 Tel: 925-974-3394 • Fax: 949-777-8850
www.pungroup.cpa

6.2.a
Packet Pg. 299 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) To the Board of Directors
of the Patterson Public Financing Authority
Patterson, California

Page 2 ends

4 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 Authority’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 Authority’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Walnut Creek, California
January 11, 2022

6.2.a
Packet Pg. 300 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) BASIC FINANCIAL STATEMENTS 5

6.2.a
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6.2.a
Packet Pg. 302 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report)

GOVERNMENT-WIDE FINANCIAL STATEMENTS
7 6.2.a
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6.2.a
Packet Pg. 304 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) Governmental
Activities
ASSETS
Current assets:

Cash and investments $ 502,551
Interest receivable 41
Total current assets 502,592
Noncurrent assets:

Restricted cash and investments 938,185
Investments held in trust 62,736,310
Total noncurrent assets 63,674,495
Total assets 64,177,087

LIABILITIES
Current liabilities:

Accrued interest payable 1,185,003
Due to City of Patterson 1,127,813
Due within one year:

Long-term debt 2,243,630
Total current liabilities 4,556,446
Noncurrent liabilities:

Due in more than one year:

Long-term debt 62,042,654
Total noncurrent liabilities 62,042,654
Total liabilities 66,599,100

NET POSITION
Unrestricted (deficit) (Note 6) (2,422,013)
Total net position $ (2,422,013)
(A Component Unit of the City of Patterson)
Patterson Public Financing Authority
Statement of Net Position
June 30, 2021
See accompanying Notes to the Basic Financial Statements. 9 6.2.a
Packet Pg. 305 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) Net (Expense)
Revenue and
Changes in
Net Position
Governmental
Functions/Programs Expenses Activities
Governmental activities:

Interest and fiscal charges $ (4,123,250) 4,123,250 $
Total governmental activities (4,123,250) 4,123,250
Total primary government $ (4,123,250) 4,123,250
General revenues and capital contributions:

General revenues:

Intergovernmental revenue 527,556
Investment earnings 3,799,496
Total general revenues and capital contributions 4,327,052 Changes in net position 203,802
Net Position:

Beginning of year (2,625,815)
End of year $ (2,422,013)
For the Year Ended June 30, 2021
Patterson Public Financing Authority
Statement of Activities
(A Component Unit of the City of Patterson)
See accompanying Notes to the Basic Financial Statements. 10 6.2.a
Packet Pg. 306 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report)

FUND FINANCIAL STATEMENTS
11 6.2.a
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12 6.2.a
Packet Pg. 308 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report)

GOVERNMENTAL FUND FINANCIAL STATEMENTS
13 6.2.a
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14 6.2.a
Packet Pg. 310 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) PPFA 2013 PPFA Total
Heartland Ranch 2013 Authority Governmental
Revenue Bonds Bonds Funds
ASSETS
Cash and investments 502,551 $ - $ 502,551 $
Cash and investments with fiscal agents (183,147) 1,121,332 938,185 Investments held in trust 2,143,651 60,592,659 62,736,310 Interest receivable - 41 41
Total assets $ 61,713,991 2,463,096 $ 64,177,087 $

LIABILITIES AND FUND BALANCES
LIABILITIES:

Due to City of Patterson - $ 1,127,813 $ 1,127,813 $
Total liabilities 1,127,813 - 1,127,813

FUND BALANCES
Restricted for debt service 2,463,096 60,586,178 63,049,274 Total Fund Balances 60,586,178 2,463,096 63,049,274
Total Liabilities and Fund Balances $ 61,713,991 2,463,096 $ 64,177,087 $ Patterson Public Financing Authority
Balance Sheet
Governmental Funds
June 30, 2021
(A Component Unit of the City of Patterson)
See accompanying Notes to the Basic Financial Statements. 15 6.2.a
Packet Pg. 311 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) Total fund balances of governmental funds $ 63,049,274
Amounts reported for governmental activities in the Statement of Net Position are different because:

Interest payable on long-term debt does not require current financial resources. Therefore, interest payable is not reported as a liability in the Governmental Funds Balance Sheet. (1,185,003) Long-term liabilities are not due and payable in the current period and therefore are not reported in the Governmental Funds Balance Sheet.

Long-term debt (64,286,284)
Net position of governmental activities $ (2,422,013)
Patterson Public Financing Authority
Reconciliation of the Governmental Funds
Balance Sheet to the Government-Wide Statement of Net Position June 30, 2021
(A Component Unit of the City of Patterson)
See accompanying Notes to the Basic Financial Statements. 16 6.2.a
Packet Pg. 312 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) PPFA 2013 PPFA Total
Heartland Ranch 2013 Authority Governmental
Revenue Bonds Bonds Funds
REVENUES:

Intergovernmental revenue 527,556 $ - $ 527,556 $
Interest 3,654,152 145,344 3,799,496
Total revenues 3,654,152 672,900 4,327,052
EXPENDITURES:

Debt service:

Principal 1,825,000 433,971 2,258,971
Interest and fiscal charges 615,977 3,510,188 4,126,165 Total expenditures 5,335,188 1,049,948 6,385,136

REVENUES OVER (UNDER)
EXPENDITURES (1,681,036) (377,048) (2,058,084)
Net change in fund balances (1,681,036) (377,048) (2,058,084) FUND BALANCES:

Beginning of year 2,840,144 62,267,214 65,107,358
End of year $ 60,586,178 2,463,096 $ 63,049,274 $
Patterson Public Financing Authority
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
For the Year Ended June 30, 2021
(A Component Unit of the City of Patterson)
See accompanying Notes to the Basic Financial Statements. 17 6.2.a
Packet Pg. 313 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) Net change in fund balances - total governmental funds: $ (2,058,084) Amounts reported for governmental activities in the Statement of Activities are different because:

Repayment of long-term liabilities was an expenditures in governmental funds, but the repayment reduced long-term liabilities in the Government-Wide Statement of Net Position Principal payment of long-term debt 2,258,971
Amortization of bond discount (28,466)
Interest expenses on long-term debt was reported in the Government-Wide Statement of Activities, but it did not require the use of current financial resources. This amount represented the changes in accrued interest from prior year 31,381 Change in net position of governmental activities $ 203,802 Patterson Public Financing Authority
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-Wide Statement of Activities and Changes in Net Position For the Year Ended June 30, 2021
(A Component Unit of the City of Patterson)
See accompanying Notes to the Basic Financial Statements. 18 6.2.a
Packet Pg. 314 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) 19 NOTES TO THE BASIC FINANCIAL STATEMENTS

6.2.a
Packet Pg. 315 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) 20 This page intentionally left blank.

6.2.a
Packet Pg. 316 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) Patterson Public Financing Authority
(A Component Unit of the City of Patterson)
Index to the Notes to the Basic Financial Statements
For the Year Ended June 30, 2021
21 Note 1 – Summary of Significant Accounting Policies ............................................................................................. 23 A. Financial Reporting Entity .......................................................................................................................... 23 B. Basis of Accounting and Measurement Focus ............................................................................................ 23 C. Cash and Investments ................................................................................................................................. 24 D. Restricted Cash and Investments ................................................................................................................ 25 E. Long-Term Debt ......................................................................................................................................... 25 F. Net Position ................................................................................................................................................ 25 G. Fund Balances ............................................................................................................................................. 26 H. Use of Estimates ......................................................................................................................................... 26 Note 2 – Cash and Investments .................................................................................................................................. 26 A. Cash Deposits ............................................................................................................................................. 27 B. Investments ................................................................................................................................................. 28 C. Risk Disclosures ......................................................................................................................................... 29 Note 3 – Due to City of Patterson ............................................................................................................................... 30 Note 4 – Long-Term Obligations................................................................................................................................. 30 A. Governmental Activities ............................................................................................................................. 30 Note 5 – Other Required Disclosures .......................................................................................................................... 32 A. Unrestricted Net Position (Deficit) ............................................................................................................. 32 B. Expenditures in Excess of Appropriations .................................................................................................. 32

6.2.a
Packet Pg. 317 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) 22 This page intentionally left blank.

6.2.a
Packet Pg. 318 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) Patterson Public Financing Authority
(A Component Unit of the City of Patterson)
Notes to the Basic Financial Statements
For the Year Ended June 30, 2021
23 Note 1 – Summary of Significant Accounting Policies
The basic financial statements of the Patterson Public Financing Authority (the “Authority” or “PPFA”), a component unit of the City of Patterson, California (the “City), have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) as applied to governmental agencies. The Governmental Accounting Standards Board (“GASB”) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the Authority’s accounting policies are described below.

A. Financial Reporting Entity
The Authority was formed in 2001 pursuant to a joint exercise of powers agreement between the City of Patterson and the former Redevelopment Agency of the City of Patterson. The Authority is authorized to borrow money for the purpose of financing the acquisition of bonds, notes, and other obligations of, or for the purpose of making loans to, public entities, including the Authority and to provide financing for public capital improvements for lease to public entities, including the Authority. The members of the City Council also sit as the Board of Directors of the Authority.

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

Government–Wide Financial Statements
The Authority’s government-wide financial statements include a statement of net position and a statement of activities. These statements present summaries of governmental activities for the Authority.

These financial statements are presented on an “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all of the Authority’s assets and liabilities, including capital assets, as well as infrastructure assets, and long-term liabilities, are included in the accompanying statement of net position. The statement of activities presents changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred.

Certain eliminations have been made in regards to interfund activities, payables and receivables. All internal balances in the statement of net position have been eliminated.

6.2.a
Packet Pg. 319 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) Patterson Public Financing Authority
(A Component Unit of the City of Patterson)
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
24 Note 1 – Summary of Significant Accounting Policies (Continued) B. Basis of Accounting and Measurement Focus (Continued) Governmental Fund Financial Statements
Governmental fund financial statements include a balance sheet and a statement of revenues, expenditures and changes in fund balances for all major governmental funds. An accompanying schedule is presented to reconcile and explain the differences in net position as presented in these statements to the net position presented in the government-wide financial statements. The Authority has presented all major funds that met the applicable criteria.

All governmental funds are accounted for on a spending or “current financial resources” measurement focus and the modified accrual basis of accounting. Accordingly, only current assets and current liabilities are included on the balance sheet. The statement of revenues, expenditures and changes in fund balances present increases (revenue and other financing sources) and decreases (expenditures and other financing uses) in fund balances.

Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period.

The primary revenue sources, which have been treated as susceptible to accrual by the Authority is interest income. Certain indirect costs are included in program expenses reported for individual functions and activities.

Expenditures are recorded in the accounting period in which the related fund liability is incurred.

The reconciliation of the fund financial statements to the government-wide financial statements is provided to explain the differences.

Governmental funds of the Authority are outlined below:

PPFA 2013 Heartland Ranch Revenue Bonds – This fund is used to account for the debt service payments, investment income, and projects related to the 2013 Heartland Ranch Revenue Bonds (“HR”).

PPFA 2013 Authority Bonds – This fund is used to account for the debt service payments, investment income, and projects related to the 2013 Authority Bonds.

C. Cash and Investments
The Authority’s cash and investments considered to be cash equivalents, consist of cash on hand, demand deposits, and short-term investments with original maturity of three months or less from the date of acquisition. Cash and cash equivalents are combined with investments and reported as cash and investments. The Authority's cash and investments are held by the City in its pooled cash and investments, except for funds required to be held by fiscal agents under the provisions of bond indentures.

Highly liquid market investments with maturities of one year or less at time of purchase are stated at amortized cost. All other investments are stated at fair value. Market value is used as fair value for those securities for which market quotations are readily available.

Interest income earned on pooled cash and investments is allocated on an accounting period basis to the various funds based on the period-end cash and investment balances. Interest income from cash and investments with fiscal agents is credited directly to the related fund.

6.2.a
Packet Pg. 320 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) Patterson Public Financing Authority
(A Component Unit of the City of Patterson)
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
25 Note 1 – Summary of Significant Accounting Policies (Continued) C. Cash and Investments (Continued)
U.S. GAAP defines fair value, establishes a framework for measuring fair value and establishes disclosures about fair value measurement. Investments, unless otherwise specified, recorded at fair value in the Statements of Net Position, are categorized based upon the level of judgment associated with the inputs used to measure their fair value. Levels of inputs are as follows:

Level 1 – Inputs are unadjusted, quoted prices for identical assets and liabilities in active markets at the measurement date.

Level 2 – Inputs other than quoted prices included in Level 1, that are observable for the assets or liabilities through corroboration with market data at the measurement date.

Level 3 – Unobservable inputs that reflect management’s best estimate of what market participants would use in pricing the assets or liabilities at the measurement date.

D. Restricted Cash and Investments
Certain restricted cash and investments are held by a fiscal agent for the redemption of bonded debt and for acquisition and construction of capital projects.

E. Long-Term Debt
In the government-wide financial statements, long-term liabilities and other long-term obligations are reported as liabilities in the applicable governmental activities Statement of Net Position. Initial issue bond premiums and discounts, are deferred and amortized over the life of the bonds using the straight-line method. The difference between the reacquisition price of refunding bonds and the net carrying amount of refunded debt (deferred amount on refunding) is amortized over the shorter of the lives of the refunding debt or remaining life of the refunded debt.

Bond issuance costs except for insurance, are expenses in the period incurred. Amortization of bond premiums or discounts, issuance costs, and deferred amounts on refunding is included in interest expense.

In the fund financial statements, governmental fund types recognize bond premiums, discounts, and issuance costs during the period issued. The face amount of debt issued is reported as other financing sources. Premiums received are reported as other financing sources, while discounts are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

F. Net Position
For government-wide financial statements, net position is categorized as follows:

Net Investment in Capital Assets – This component of net position consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances of debt that are attributable to the acquisition, construction, or improvement of those assets. There is no net investment in capital assets as of June 30, 2021.

Restricted – This component of net position consists of restricted assets reduced by liabilities and deferred inflows of resources related to those assets. There is no restricted net position as of June 30, 2021.

6.2.a
Packet Pg. 321 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) Patterson Public Financing Authority
(A Component Unit of the City of Patterson)
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
26 Note 1 – Summary of Significant Accounting Policies (Continued) F. Net Position (Continued)
Unrestricted – This component of net position is the amount of the assets, deferred outflows of resources, liabilities, and deferred inflows of resources that are not included in the determination of net investment in capital assets or the restricted component of net position.

When expenses are incurred for purposes for which both restricted and unrestricted net position is available, the Authority’s policy is to apply restricted net position first.

G. Fund Balances
The City reports the fund balances for governmental funds in specific classifications (nonspendable, restricted, committed, assigned, and unassigned), which creates a hierarchy primarily based on the extent to which the City is bound to the constraints on the specific purpose for which funds can be spent. The Authority only receives restricted revenues, therefore any remaining fund balances are restricted by nature of the revenue received.

H. Use of Estimates
The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosure. Accordingly, actual results could differ from those estimates.

Note 2 – Cash and Investments
The following is a summary of pooled cash and investments and restricted cash and investments at June 30, 2021:

Governmental
Activities
Cash and investments 502,551 $
Restricted cash and investments 938,185
Investments held in trust 62,736,310
Total cash and investments $ 64,177,046
Cash, cash equivalents, and investments, consisted of the following at June 30, 2021:

Cash and cash equivalents:

Pooled cash with City of Patterson 502,551 $
Total cash and cash equivalents 502,551
Investments:

Local obligation bonds 62,736,310
Money market mutual funds 938,185
Total investments 63,674,495
Total cash and investments $ 64,177,046

6.2.a
Packet Pg. 322 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) Patterson Public Financing Authority
(A Component Unit of the City of Patterson)
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
27 Note 2 – Cash and Investments (Continued)
At June 30, 2021, investments, are reported at fair value based on quoted market prices. The following table represents the fair value measurements of investments recognized in the accompanying Statement of Net Position measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fall at June 30, 2021:

Measurement
Fair Value Input
Investments:

Local obligation bonds 62,736,310 $ Level 2
Money market mutual funds 938,185 Uncategorized
Total investments $ 63,674,495
Valuation
Technique
Present Value of Expected
Future Cash Flows
Not applicable
A. Cash Deposits
The carrying amounts of the Authority’s pooled cash and investment with the City was $502,551 at June 30, 2021.

The Authority pools its cash and investments of all funds with the City of Patterson, California to facilitate the management of cash and achieve the goal of obtaining the highest yield with the greatest safety and least risk. The pool is managed by the City Treasurer for investing, except for certain restricted funds and investments held in trust, which are held and invested by outside custodians through contractual agreements. These restricted funds include cash with fiscal agents. The total amount of which was collateralized or insured with securities held by the pledging financial institutions in the City’s name is discussed below.

Investments held in the City of Patterson's cash and investments pool are available on demand. Information regarding the City's cash and investment pools is described in the City's Comprehensive Annual Financial Report.

The California Government Code requires California banks and savings and loan associations to secure the City’s cash deposits by pledging securities as collateral. This Code states that collateral pledged in this manner shall have the effect of perfecting a security interest in such collateral superior to those of a general creditor. Thus, collateral for cash deposits is considered to be held in the City's name.

The market value of pledged securities must equal at least 110% of the City's cash deposits. California law also allows institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the City’s total cash deposits. The City may waive collateral requirements for cash deposits; however, the City has not waived the collateralization requirements.

6.2.a
Packet Pg. 323 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) Patterson Public Financing Authority
(A Component Unit of the City of Patterson)
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
28 Note 2 – Cash and Investments (Continued)
B. Investments
Investments Authorized by the California Code and the Authority’s Investments Policy The table below identifies the investment types that are authorized by the Authority's investment policy. This table does not address investments of debt proceeds held by bond trustees that are governed by the provisions of debt agreements of the Authority, rather than the general provisions of the California Government Code or the Authority's investment policy.

Maximum Maximum
Maximum Percentage of Investment in
Maturity Portfolio one Issuer
U.S. Treasury Obligation 5 years None None
U.S. Agency Securities 5 years None None
Certificates of Deposit 2 years None None
Local Agency Investment Fund (LAIF) N/A None None
Money Market Funds N/A None None
Annuities N/A None None
Mutual Funds N/A 5% None
Corporate Notes (Minimum rating of "AAA") 5 years 5% None Local Agency Bonds (Local obligation bonds) 5 years None None Authorized Investment Type
* The table is based on state law requirements or investment policy requirements, whichever is more restrictive.

Investments Authorized by Debt Agreements
Investment of debt issuances held by bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the Authority's investment policy. The table below identifies the investment types that are authorized by bond trustee. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk.

Maximum Maximum
Maximum Percentage of Investment in
Maturity Portfolio one Issuer
U.S. Treasury Obligation 5 years None None
U.S. Agency Securities 5 years None None
Certificates of Deposit 2 years None None
Local Agency Investment Fund (LAIF) None None None
Money Market Funds None None None
Annuities None None None
Mutual Funds None 5% None
Corporate Notes (Minimum rating of "AAA") 5 years 5% None Local Agency Bonds (Local obligation bonds) 5 years None None Authorized Investment Type

6.2.a
Packet Pg. 324 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) Patterson Public Financing Authority
(A Component Unit of the City of Patterson)
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
29 Note 2 – Cash and Investments (Continued)
C. Risk Disclosures
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the Authority's interest rate risk is mitigated is by purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.

Information about the sensitivity of the fair values of the Authority's investments to market rate fluctuations is provided by the following table that shows the distribution of the Authority's investments by maturity as of June 30, 2021:
12 Months
Fair Value or Less 1-5 Years 6-10 Years Thereafter
Investments:

Local obligation bonds $ 398,640 62,736,310 $ 1,574,202 $ 170,809 $ 60,592,659 $ Money market mutual funds 938,185 938,185 - - -
Total investments $ 1,336,825 63,674,495 $ 1,574,202 $ 170,809 $ 60,592,659 $ Maturity
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code or debt agreements, and the actual rating as of the fiscal year for each investment type.

Minimum
Legal
Fair Value Rating S&P Moody's
Investments:

Local obligation bonds $ N/A Not rated Not rated 62,736,310 Money market mutual funds 938,185 N/A AAAm Aaa-mf
Total investments $ 63,674,495
Credit Rating
Disclosures Relating to Concentration of Credit Risk
The Authority held the following investments in a single issuer (other than U.S. Treasury securities, external investment pools and mutual funds) that represented 5% or more of total Authority investment as of June 30, 2021:

Issuer Amount
West Patterson Financing Authority 62,736,310 $
Investment Type
Local obligation bonds

6.2.a
Packet Pg. 325 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) Patterson Public Financing Authority
(A Component Unit of the City of Patterson)
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
30 Note 2 – Cash and Investments (Continued)
C. Risk Disclosures (Continued)
Disclosures Relating to Custodial Credit Risk
The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g. brokerdealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. None of the Authority’s investments was subject to custodial credit risk.

Note 3 – Due to City of Patterson
At June 30, 2021, the Authority owes the City in the amount of $1,127,813 to cover the cash overdrawn.

Note 4 – Long-Term Obligations
A. Governmental Activities
Summary of changes in long-term liabilities for the governmental activities for the year ended June 30, 2021 is as follows:

Original Balance Balance Due Within Due In More
Issuance July 1, 2020 Additions Deletions June 30, 2021 One Year Than One Year Private Placement:

PPFA 2013 Heartland Ranch Revenue Bonds 4,963,568 $ 2,725,976 $ - $ (433,971) $ 2,292,005 $ 443,630 $ 1,848,375 $ PPFA 2013 Series A Revenue Bonds 67,190,000 58,705,000 - (1,660,000) 57,045,000 1,650,000 55,395,000 Less: Bond Discount (853,389) (654,187) - 28,466 (625,721) - (625,721) PPFA 2013 Series B Revenue Bonds 6,465,000 5,740,000 - (165,000) 5,575,000 150,000 5,425,000 Total long-term debt $ 66,516,789 77,765,179 $ - $ (2,230,505) $ 64,286,284 $ 2,243,630 $ 62,042,654 $ 2013 Heartland Ranch Revenue Bonds
On July 30, 2013, the Authority issued $4,963,568 of revenue refunding bonds (Series 2013 Heartland Ranch Revenue Bonds) to repay, in part, the principal of the Authority's 2002 Heartland Ranch Revenue Bonds. Interest on the bonds is payable semi-annually on March 2 and September 2 of each year through September 2, 2027, beginning on March 2, 2014. The interest rate on the bonds is 3.73 percent. Principal payments are due annually beginning on September 2, 2014. At June 30, 2021, the outstanding balance of the 2013 Heartland Ranch Revenue bonds was $2,292,005.

The annual debt service requirements are as follows:

Year Ending
June 30, Principal Interest Total
2022 443,630 $ 77,218 $ 520,848 $
2023 462,628 60,316 522,944
2024 470,959 42,905 513,864
2025 273,775 29,016 302,791
2026 284,557 18,603 303,160
2027 356,456 13,425 369,881
Total 2,292,005 $ 241,483 $ 2,533,488 $

6.2.a
Packet Pg. 326 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) Patterson Public Financing Authority
(A Component Unit of the City of Patterson)
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
31 Note 4 – Long-Term Obligations (Continued)
A. Governmental Activities (Continued)
2013 PPFA Series A Bonds
On August 14, 2013, the PPFA issued $67,190,000 of special tax refunding bonds (Senior Series 2013A) to purchase, in part, the 2013-A1, 2013-A2, and 2013-B special tax bonds issued by the WPFA. Interest on the bonds is payable semi-annually on March 1 and September 1 of each year through September 1, 2039, beginning on March 1, 2014. The interest rates on the bonds is 3.00 percent. Principal payments are due annually beginning on September 1, 2014. The bonds are secured by a first pledge of the investment revenues and funds on deposit in the Bond Fund, Reserve Fund, and Special Tax Fund. At June 30, 2021, the outstanding balance of the 2013 PPFA Series A bonds was $57,045,000.

The annual debt service requirements are as follows:

Year Ending
June 30, Principal Interest Total
2022 $ 3,108,988 1,650,000 $ 4,758,988 $
2023 3,031,738 1,770,000 4,801,738
2024 2,938,400 1,870,000 4,808,400
2025 2,836,025 2,030,000 4,866,025
2026 2,724,856 2,205,000 4,929,856
2027-2031 13,085,000 11,687,556 24,772,556
2032-2036 16,465,000 7,599,344 24,064,344
2037-2040 17,970,000 2,168,325 20,138,325
Total 57,045,000 $ 36,095,232 $ 93,140,232 $
2013 PPFA Series B Bonds
On August 14, 2013, the PPFA issued $6,465,000 of special tax refunding bonds (Subordinate Series 2013B) to purchase, in part, the 2013-A1, 2013-A2, and 2013-B special tax bonds issued by the West Patterson Financing Authority. Interest on the bonds is payable semi-annually on March 1 and September 1 of each year through September 1, 2039, beginning on March 1, 2014. The interest rate on the bonds is 5.875%.

Principal payments are due annually beginning on September 1, 2014. The bonds are secured by a first pledge of the investment revenues and funds on deposit in the Bond Fund, Reserve Fund, and Special Tax Fund. At June 30, 2021, the outstanding balance of the 2013 PPFA Series B bonds was $5,575,000.

The annual debt service requirements are as follows:

Year Ending
June 30, Principal Interest Total
2022 $ 323,125 150,000 $ 473,125 $
2023 313,872 165,000 478,872
2024 303,884 175,000 478,884
2025 293,016 195,000 488,016
2026 281,119 210,000 491,119
2027-2031 1,275,000 1,196,297 2,471,297
2032-2036 1,625,000 768,597 2,393,597
2037-2040 1,780,000 218,844 1,998,844
Total 5,575,000 $ 3,698,754 $ 9,273,754 $

6.2.a
Packet Pg. 327 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) Patterson Public Financing Authority
(A Component Unit of the City of Patterson)
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
32 Note 5 – Other Required Disclosures
A. Unrestricted Net Position (Deficit)
At June 30, 2021, the Governmental Activities of the Authority had an unrestricted net deficit of $(2,422,013).

The deficit will be eliminated through future secured revenues which will be used to pay outstanding debt.

B. Expenditures in Excess of Appropriations
For the year ended June 30, 2021, the PPFA 2013 HR Revenue Bonds Fund and the PPFA 2013 Authority Bonds Fund incurred expenditures in excess of budgets by $108,610 and $129,909, respectively. Sufficient resources were available in the fund balance of the funds to cover the excess of expenditures.

6.2.a
Packet Pg. 328 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) 33 REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED)

6.2.a
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6.2.a
Packet Pg. 330 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) Patterson Public Financing Authority
(A Component Unit of the City of Patterson)
Required Supplementary Information (Unaudited)
For the Year Ended June 30, 2021
35 Note 1 – Budgetary Information
The Authority maintains budgetary controls in order to ensure compliance with legal provisions embodied in the annual appropriated budget approved by the City Council. The Authority maintains an encumbrance accounting system to provide management with information regarding obligations against appropriations. Budgetary compliance is based on expenditures during the period (U.S.GAAP), rather than expenditures and encumbrances (non-GAAP).

Because appropriations lapse at June 30, encumbrances outstanding at June 30, 2021 are disclosed in the notes to the financial statements. Appropriations for fiscal year 2021 will provide authority to complete those transactions.

The Authority is required by its municipal code to adopt an annual budget on or before June 30 for the ensuing fiscal year. From the effective date of the budget, the amounts become the "annual appropriated budget".

The following procedures are performed by the Authority in establishing the budgetary data reflected in the financial statements:

1. The Finance Director submits a preliminary budget by June 30 of each year to Board of Directors. This allows the Authority to continue normal operations until the final budget is adopted in July. The operating budget includes proposed expenditures and the means of financing them.

2. Public hearings are conducted to obtain taxpayers' comments.

3. The appropriated budget is prepared by fund, department, and division. The government department heads may make transfers of appropriation within a department. Transfers of appropriations between departments requires approval of the City Manager. The legal level of budgetary control (i.e., the level at which expenditures may not legally exceed appropriations) is the fund level.

4. The budget is legally adopted through the passage of a council resolution.

5. The Board of Directors may amend the budget by resolution during the fiscal year. The City Manager may transfer appropriations from one program, activity, or object to another within the same fund. All appropriations lapse at the end of the fiscal year to the extent they have not been expended. Capital project funds are based on a project time frame, rather than a fiscal year "operating" time frame reappropriating unused appropriations from year to year until project completion.

6. A budget review is presented to the City Council by the City Manager mid-year and approved additions or changes are legally adopted through Council resolution.

7. Formal budgetary integration is employed as a management control device during the year for the General Fund, Special Revenue Funds, and the Capital Project Funds.

8. Budgets for the General, Special Revenue, and Capital Project Funds are adopted on a basis consistent with United States generally accepted accounting principles.

6.2.a
Packet Pg. 331 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) Patterson Public Financing Authority
(A Component Unit of the City of Patterson)
Required Supplementary Information (Unaudited) (Continued) For the Year Ended June 30, 2021
36 Note 1 – Budgetary Information (Continued)
Budgetary Comparison Schedule – PPFA 2013 HR Revenue Bonds Variance with
Final Budget
Favorable
Original Final Actual (Unfavorable)
REVENUES:

Intergovernmental revenue 527,556 $ 527,556 $ 527,556 $ - $ Interest 1,000 1,000 145,344 144,344
Total revenues 528,556 528,556 672,900 144,344
EXPENDITURES:

Debt service:

Principal 433,791 812,926 433,971 378,955
Interest and fiscal charges 93,585 128,412 615,977 (487,565) Total expenditures 941,338 527,376 1,049,948 (108,610)

REVENUES OVER (UNDER)
EXPENDITURES (412,782) 1,180 (377,048) 35,734
Net change in fund balances $ (412,782) 1,180 $ (377,048) 35,734 $ FUND BALANCE:

Beginning of year 2,840,144
End of year $ 2,463,096
Budgeted Amounts

6.2.a
Packet Pg. 332 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report) Patterson Public Financing Authority
(A Component Unit of the City of Patterson)
Required Supplementary Information (Unaudited) (Continued) For the Year Ended June 30, 2021
37 Note 1 – Budgetary Information (Continued)
Budgetary Comparison Schedule – PPFA 2013 Authority Bonds Variance with
Final Budget
Favorable
Original Final Actual (Unfavorable)
REVENUES:

Interest 3,206,093 $ 3,206,093 $ 3,654,152 $ 448,059 $
Total revenues 3,206,093 3,206,093 3,654,152 448,059
EXPENDITURES:

Debt service:

Principal 1,436,543 1,436,543 1,825,000 (388,457)
Interest and fiscal charges 3,768,736 3,768,736 3,510,188 258,548 Total expenditures 5,205,279 5,205,279 5,335,188 (129,909) Net change in fund balances $ (1,999,186) (1,999,186) $ (1,681,036) 318,150 $ FUND BALANCE:

Beginning of year 62,267,214
End of year $ 60,586,178
Budgeted Amounts

6.2.a
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6.2.a
Packet Pg. 334 Attachment: 2021_Patterson_PPFA_FINAL Report_ (Accept the Patterson Public Financing Authority’s 2020-21 Financial Audit Report)

WEST PATTERSON FINANCING AUTHORITY

AGENDA REPORT
TO: Chair McCord and Members of the West Patterson Financing Authority FROM: Ken Irwin, Executive Director
BY: Saadiah Ryan, Finance Director
MEETING DATE: February 1, 2022
ITEM NO: 6.3
SUBJECT: Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report.

RECOMMENDATION
Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report.

BACKGROUND
The West Patterson Financing Authority publish financial statements presented in conformance with Generally Accepted Accounting Principles (GAAP). The financial statements were audited by the independent public accounting firm of The Pun Group, LLP, whose unmodified opinion is included within the financial section of the report. Unmodified opinion indicates that the financial statements present fairly the financial position of the West Patterson Financing Authority as of June 30, 2021, and the results of operations, in accordance with generally accepted accounting principles. As part of the audit, The Pun Group, LLP also reviewed and performed test of the Authority’s internal accounting control procedures to determine if there are any material weaknesses or instances of non-compliance.

Based on the audit, there is no instance of non-compliance.

The West Patterson Financing Authority’s 2020-21 financial report is available on the City of Patterson’s website and are attached to this staff report.

Representative of The Pun Group, LLP will be present to discuss the audit and answer questions.

ANALYSIS
The Government-wide Net position in the Authority’s totaled approximately deficit $61.1

6.3 Packet Pg. 335
million as of June 30, 2021, which was $2.2 million less than the ending balance in the prior fiscal year.

The governmental fund balance in the Authority’s totaled approximately $14.5 million as of June 30, 2021, which was $592,000 more than the ending balance in the prior fiscal year.

6.3 Packet Pg. 336
West Patterson
Financing Authority
Patterson, California
Basic Financial Statements
and Independent Auditors' Report
For the Year Ended June 30, 2021

6.3.a
Packet Pg. 337 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report)

6.3.a
Packet Pg. 338 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) West Patterson Financing Authority
Basic Financial Statements
For the Year Ended June 30, 2021
Table of Contents
Page

Government-Wide Financial Statements:

Governmental Fund Financial Statements:

Balance Sheet ................................................................................................................................................. 15 Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position ............................................................................... 16 Statement of Revenues, Expenditures, and Changes in Fund Balance .......................................................... 17 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-Wide Statement of Activities ............................................................................................................................. 18 Notes to the Basic Financial Statements .................................................................................................................. 23 Required Supplementary Information (Unaudited):

Budgetary Comparison Schedule:

CFD 2001-1 Special Tax Bonds .............................................................................................................. 37 CFD 2005-1 (West Patterson Business Park) Special Tax Bonds ........................................................... 38 CFD 2015-1 (Arambel-KND) Special Tax Bonds ................................................................................... 39 CFD 2018-1 (Villages of Patterson) Special Tax Bonds ......................................................................... 40

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6.3.a
Packet Pg. 340 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) INDEPENDENT AUDITORS’ REPORT
To the Board of Directors
of the West Patterson Financing Authority
Patterson, California
Report on Financial Statements
We have audited the accompanying financial statements of the governmental activities and each major fund of the West Patterson Financing Authority (the “Authority”) as of and for the year ended June 30, 2021 and the related notes to the basic financial statements, which collectively comprise the Authority’s basic financial statements as listed in the table of contents.

Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Authority’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Authority’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, and each major fund of the Authority, as of June 30, 2021, and the respective changes in financial position thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. 2121 North California Blvd., Suite 290,Walnut Creek, California 94596 Tel: 925-974-3394 • Fax: 949-777-8850
www.pungroup.cpa

6.3.a
Packet Pg. 341 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) To the Board of Directors
of the West Patterson Financing Authority
Patterson, California

Page 2 ends

2 Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Budgetary Comparison Schedules be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about 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 do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Walnut Creek, California
January 11, 2022

6.3.a
Packet Pg. 342 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report)

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND

OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Independent Auditors’ Report
To the Board of Directors
of the West Patterson Financing Authority
Patterson, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of the West Patterson Financing Authority (the “Authority”) as of and for the year ended June 30, 2021, and the related notes to the basic financial statements, which collectively comprise Authority’s basic financial statements and have issued our report thereon dated January 11, 2022.

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 Authority’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

6.3.a
Packet Pg. 343 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) To the Board of Directors
of the West Patterson Financing Authority
Patterson, California

Page 2 ends

Walnut Creek, California
January 11, 2022

6.3.a
Packet Pg. 344 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) BASIC FINANCIAL STATEMENTS 5

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GOVERNMENT-WIDE FINANCIAL STATEMENTS
7 6.3.a
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6.3.a
Packet Pg. 348 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) Governmental
Activities
ASSETS
Current assets:

Cash $ 8,982,018
Accounts receivable 186,533
Interest receivable 6,322
Notes receivable 1,010,595
Total current assets 10,185,468
Noncurrent assets:

Restricted cash and investments 4,470,907
Total noncurrent assets 4,470,907
Total assets 14,656,375

LIABILITIES
Current liabilities:

Accounts payable 11,796
Accrued interest payable 1,448,346
Due to City of Patterson 67,161
Due within one year:

Long-term debt 1,711,843
Total current liabilities 3,239,146
Noncurrent liabilities:

Due in more than one year:

Long-term debt 72,600,160
Total noncurrent liabilities 72,600,160
Total liabilities 75,839,306

NET POSITION
Restricted for debt service 1,602,674
Unrestricted (deficit) (Note 7) (62,785,605)
Total net position $ (61,182,931)
West Patterson Financing Authority
Statement of Net Position
June 30, 2021
See accompanying Notes to the Basic Financial Statements. 9 6.3.a
Packet Pg. 349 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) Revenue and
Changes in
Net Position
Governmental
Functions/Programs Expenses Activities
Governmental activities:

General government $ (57,541) 57,541 $
Interest and fiscal charges (4,420,831) 4,420,831
Total governmental activities (4,478,372) 4,478,372
Total primary government $ (4,478,372) 4,478,372
General revenues and transfers:

General revenues:

Assessment fee 6,807,810
Investment earnings 85,154
Capital contributions to the City of Patterson (155,744) Total general revenues and transfers 6,737,220
Changes in net position 2,258,848
Net Position:

Beginning of year (63,441,779)
End of year $ (61,182,931)
For the Year Ended June 30, 2021
Net (Expense)
West Patterson Financing Authority
Statement of Activities
See accompanying Notes to the Basic Financial Statements. 10 6.3.a
Packet Pg. 350 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report)

FUND FINANCIAL STATEMENTS
11 6.3.a
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12 6.3.a
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GOVERNMENTAL FUND FINANCIAL STATEMENTS
13 6.3.a
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14 6.3.a
Packet Pg. 354 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) CFD 2001-1 CFD 2005-1 CFD 2015-1 CFD 2018-1 Total
Special Tax Special Tax Special Tax Special Tax Governmental Bonds Bonds Bonds Bonds Funds
ASSETS
Cash 5,423,657 $ 3,242,960 $ - $ 315,401 $ 8,982,018 $
Restricted cash and investments 3,052,611 988,475 429,821 - 4,470,907 Accounts receivable 90,098 3,628 - 92,807 186,533
Interest receivable 5,448 762 - 112 6,322
Notes receivable 1,010,595 - - - 1,010,595
Total assets $ 4,235,825 9,582,409 $ 429,821 $ 408,320 $ 14,656,375 $

LIABILITIES AND FUND BALANCES
LIABILITIES:

Accounts payable 10,050 $ - $ - $ 1,746 $ 11,796 $
Due to City of Patterson - - 67,161 - 67,161
Total liabilities - 10,050 67,161 1,746 78,957

FUND BALANCES
Restricted for debt service 9,572,359 4,235,825 362,660 406,574 14,577,418 Total Fund Balances 4,235,825 9,572,359 362,660 406,574 14,577,418 Total Liabilities and Fund Balances $ 4,235,825 9,582,409 $ 429,821 $ 408,320 $ 14,656,375 $ West Patterson Financing Authority
Balance Sheet
Governmental Funds
June 30, 2021
See accompanying Notes to the Basic Financial Statements. 15 6.3.a
Packet Pg. 355 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) Total fund balances of governmental funds $ 14,577,418
Amounts reported for governmental activities in the Statement of Net Position are different because:

Interest payable on long-term debt does not require current financial resources. Therefore, interest payable is not reported as a liability in the Governmental Funds Balance Sheet. (1,448,346) Long-term liabilities are not due and payable in the current period and therefore are not reported in the Governmental Funds Balance Sheet.

Long-term debt (74,312,003)
Net position of governmental activities $ (61,182,931)
West Patterson Financing Authority
Reconciliation of the Governmental Funds
Balance Sheet to the Government-Wide Statement of Net Position June 30, 2021
See accompanying Notes to the Basic Financial Statements. 16 6.3.a
Packet Pg. 356 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) CFD 2001-1 CFD 2005-1 CFD 2015-1 CFD 2018-1 Total
Special Tax Special Tax Special Tax Special Tax Governmental Bonds Bonds Bonds Bonds Funds
REVENUES:

Assessment fee 5,466,376 $ 643,606 $ 280,337 $ 417,491 $ 6,807,810 $ Interest 72,530 11,448 550 626 85,154
Total revenues 655,054 5,538,906 280,887 418,117 6,892,964 EXPENDITURES:

General administration 572 8,081 8,976 16,912 34,541
Project payments 23,000 - - - 23,000
Debt service:

Principal 1,571,445 90,000 25,000 - 1,686,445
Interest and fiscal charges 3,749,571 405,369 245,963 - 4,400,903 Total expenditures 503,450 5,344,588 279,939 16,912 6,144,889

REVENUES OVER (UNDER)
EXPENDITURES 151,604 194,318 948 401,205 748,075
OTHER FINANCING SOURCES (USES):

Capital contributions to the City of Patterson - (155,744) - - (155,744) Total other financing sources (uses) (155,744) - - - (155,744) Net change in fund balances (4,140) 194,318 948 401,205 592,331 FUND BALANCES:

Beginning of year 9,378,041 4,239,965 361,712 5,369 13,985,087 End of year $ 4,235,825 9,572,359 $ 362,660 $ 406,574 $ 14,577,418 $ West Patterson Financing Authority
Statement of Revenues, Expenditures, and Changes in Fund Balance Governmental Funds
For the Year Ended June 30, 2021
See accompanying Notes to the Basic Financial Statements. 17 6.3.a
Packet Pg. 357 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) Net change in fund balances - total governmental funds: $ 592,331 Amounts reported for governmental activities in the Statement of Activities are different because:

Repayment of long-term liabilities was an expenditures in governmental funds, but the repayment reduced long-term liabilities in the Government-Wide Statement of Net Position Principal payment of long-term debt 1,686,445
Amortization of bond premium and discount (12,256)
Interest expenses on long-term debt was reported in the Government-Wide Statement of Activities, but it did not require the use of current financial resources. This amount represented the changes in accrued interest from prior year (7,672) Change in net position of governmental activities $ 2,258,848 West Patterson Financing Authority
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-Wide Statement of Activities For the Year Ended June 30, 2021
See accompanying Notes to the Basic Financial Statements. 18 6.3.a
Packet Pg. 358 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) 19 NOTES TO THE BASIC FINANCIAL STATEMENTS

6.3.a
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6.3.a
Packet Pg. 360 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) West Patterson Financing Authority
Index to the Notes to the Basic Financial Statements
For the Year Ended June 30, 2021
21 Note 1 – Summary of Significant Accounting Policies .............................................................................................. 23 A. Financial Reporting Entity .......................................................................................................................... 23 B. Basis of Accounting and Measurement Focus ............................................................................................ 23 C. Cash and Investments ................................................................................................................................. 25 D. Restricted Cash and Investments ................................................................................................................ 25 E. Receivables ................................................................................................................................................. 25 F. Long-Term Debt ......................................................................................................................................... 25 G. Special Tax ................................................................................................................................................. 25 H. Net Position ................................................................................................................................................ 26 I. Fund Balances ............................................................................................................................................. 26 J. Use of Estimates ......................................................................................................................................... 26 Note 2 – Cash and Investments ................................................................................................................................... 27 A. Cash Deposits ............................................................................................................................................. 27 B. Investments ................................................................................................................................................. 28 C. Risk Disclosures ......................................................................................................................................... 29 Note 3 – Notes Receivable ............................................................................................................................................ 30 Note 4 – Due to City of Patterson ................................................................................................................................ 30 Note 5 – Capital Contributions to City of Patterson ................................................................................................. 30 Note 6 – Long-Term Obligations................................................................................................................................. 30 A. Governmental Activities ............................................................................................................................. 30 Note 7 – Other Required Disclosures .......................................................................................................................... 34 A. Unrestricted Net Position (Deficit) ............................................................................................................. 34 B. Expenditures in Excess of Appropriations .................................................................................................. 34 Note 8 – Subsequent Events ....................................................................................................................................... 34 A. CFD 2018-1 (Villages of Patterson) Special Tax Bonds, Series 2021 ....................................................... 34 B. CFD 2005-1 (West Patterson Business Park) Special Tax Bonds, Series 2021 ......................................... 34

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6.3.a
Packet Pg. 362 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) West Patterson Financing Authority
Notes to the Basic Financial Statements
For the Year Ended June 30, 2021
23 Note 1 – Summary of Significant Accounting Policies
The basic financial statements of the West Patterson Financing Authority (the “Authority” or “WPFA”) have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) as applied to governmental agencies. The Governmental Accounting Standards Board (“GASB”) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the Authority’s accounting policies are described below.

A. Financial Reporting Entity
The Authority was formed in 2001 pursuant to a joint exercise of powers agreement between the City of Patterson (the “City”) and the former Redevelopment Agency of the City of Patterson. The primary activity of the Authority is issuing special tax bonds on behalf of the West Patterson Financing Authority Community Facilities District No. 2001-1 (Public Improvements). The proceeds of the special tax bonds are used to finance the costs of certain engineering, design, construction and other expenses related to public infrastructure improvements.

On October 18, 2005, pursuant to Resolution No. 2005-04 of the Board of Directors of the Authority founded its Community Facilities District No. 2005-1 (West Patterson Business Park) and authorized special tax levies therein.

On June 2, 2015 pursuant to Resolution No.2015-03 of the Board of Directors of the Authority founded its Community Facilities District No. 2015-1 (Arambel-KND) and authorized special tax levies therein.

On October 16, 2018 pursuant to Resolution No. 2018-04 of the Board of Directors of the Authority founded its Community Facilities District No. 2018-1 (Villages of Patterson) and authorized special tax levies therein.

The financial activities of the Authority are included in the City’s custodial funds.

6.3.a
Packet Pg. 363 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) West Patterson Financing Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
24 Note 1 – Summary of Significant Accounting Policies (Continued) B. Basis of Accounting and Measurement Focus (Continued) Government–Wide Financial Statements (Continued)
Certain eliminations have been made in regards to interfund activities, payables and receivables. All internal balances in the statement of net position have been eliminated.

Governmental Fund Financial Statements
Governmental fund financial statements include a balance sheet and a statement of revenues, expenditures and changes in fund balances for all major governmental funds. An accompanying schedule is presented to reconcile and explain the differences in net position as presented in these statements to the net position presented in the government-wide financial statements. The Authority has presented all of its funds as major funds.

Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period.

The primary revenue sources, which have been treated as susceptible to accrual by the Authority is assessments and interest income. Certain indirect costs are included in program expenses reported for individual functions and activities. Expenditures are recorded in the accounting period in which the related fund liability is incurred.

The reconciliation of the fund financial statements to the government-wide financial statements is provided to explain the differences.

Governmental funds of the Authority are outlined below:

CFD 2001-1 Special Tax Bonds – This fund is used to account for the debt service payments, investment income, and projects related to the 2013 Special Tax Bonds.

CFD 2005-1 Special Tax Bonds - This fund is used to account for the debt service payments, investment income, and projects related to the Community Facilities District 2005-1 (West Patterson Business Park) Special Tax Bonds.

CFD 2015-1 Special Tax Bonds - This fund is used to account for the debt service payments, investment income, and projects related to the Community Facilities District 2015-1 (Arambel-KND) Special Tax Bonds.

CFD 2018-1 Special Tax Bonds - This fund is used to account for the debt service payments, investment income, and projects related to the Community Facilities District 2018-1 (Villages of Patterson) Special Tax Bonds.

6.3.a
Packet Pg. 364 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) West Patterson Financing Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
25 Note 1 – Summary of Significant Accounting Policies (Continued) C. Cash and Investments
The Authority’s cash and investments considered to be cash equivalents, consist of cash on hand, demand deposits, and short-term investments with original maturity of three months or less from the date of acquisition. Cash and cash equivalents are combined with investments and reported as Cash and Investments. The Authority's cash and investments are held by the City in its pooled cash and investments, except for funds required to be held by fiscal agents under the provisions of bond indentures.

D. Restricted Cash and Investments
Certain restricted cash and investments are held by a fiscal agent for the redemption of bonded debt and for acquisition and construction of capital projects.

E. Receivables
Receivables include such items as assessments, interest, notes, and miscellaneous accounts receivable. No allowance for doubtful accounts has been established, as the Authority believes all amounts are considered collectible in the normal course of business.

F. Long-Term Debt
In the government-wide financial statements long-term liabilities and other long-term obligations are reported as liabilities in the applicable governmental activities Statement of Net Position. Initial issue bond premiums and discounts, are deferred and amortized over the life of the bonds using the straight-line method. The difference between the reacquisition price of refunding bonds and the net carrying amount of refunded debt (deferred amount on refunding) is amortized over the shorter of the lives of the refunding debt or remaining life of the refunded debt.

G. Special Tax
The Community Facilities Districts established by the Authority are authorized to levy special taxes annually on real property located within the Community Facilities Districts. The County of Stanislaus levies, bills, and collects the special property taxes for the Authority. The County of Stanislaus remits Community Facilities District special taxes collected on the County tax roll to the Authority in three installments during the months of December, April, and July.

6.3.a
Packet Pg. 365 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) West Patterson Financing Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
26 Note 1 – Summary of Significant Accounting Policies (Continued) G. Special Tax (Continued)
Tax collections of special taxes on the County tax roll are the responsibility of the County Tax Collector. Taxes and assessments on secured and utility rolls which constitute a lien against the property, are levied and payable in two installments; the first is due November 1 of the fiscal year and is delinquent if not paid by December 10; and the second is due on March 1 of the fiscal year and is delinquent if not paid by April 10. Significant penalties are imposed under State law for late payment.

Tax levy dates are attached annually on January 1 preceding the fiscal year for which the taxes are levied. The fiscal year begins July 1 and ends June 30 of the following year. Taxes are levied on real property, as it exists at that time. Liens against real estate are not relieved by subsequent renewal or change in ownership.

In order to collect delinquent special tax levies, the Authority may conduct foreclosure actions against the property on which the special taxes are levied. In some cases, the Authority will "strip" the delinquent special tax amount from the County ad valorem tax roll, and proceed to enforce the payment of the special taxes itself through collection efforts including possible judicial foreclosure.

H. Net Position
For government-wide financial statements, net position is categorized as follows:

Unrestricted – This component of net position is the amount of the assets, deferred outflows of resources, liabilities, and deferred inflows of resources that are not included in the determination of net investment in capital assets or the restricted component of net position.

When expenses are incurred for purposes for which both restricted and unrestricted net position is available, the Authority’s policy is to apply restricted net position first.

I. Fund Balances
The City reports the fund balances for governmental funds in specific classifications (nonspendable, restricted, committed, assigned, and unassigned), which creates a hierarchy primarily based on the extent to which the City is bound to the constraints on the specific purpose for which funds can be spent. The Authority only receive restricted revenues; therefore, any remaining fund balances are restricted by nature of the revenue received.

J. Use of Estimates
The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosure. Accordingly, actual results could differ from those estimates.

6.3.a
Packet Pg. 366 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) West Patterson Financing Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
27 Note 2 – Cash and Investments
The following is a summary of pooled cash and investments and restricted cash and investments at June 30, 2021:

Governmental
Activities
Cash and investments 8,982,018 $
Restricted cash and investments with fiscal agents 4,470,907 Total cash and investments $ 13,452,925
Cash, cash equivalents, and investments, consisted of the following at June 30, 2021:

Cash and cash equivalents:

Pooled cash with City of Patterson 8,982,018 $
Total cash and cash equivalents 8,982,018
Investments:

Money market mutual funds 4,470,907
Total investments 4,470,907
Total cash and investments $ 13,452,925
At June 30, 2021, investments, are reported at fair value based on quoted market prices. The following table represents the fair value measurements of investments recognized in the accompanying Statement of Net Position measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fall at June 30, 2021:

Measurement Valuation
Fair Value Input Technique
Investments:

Money market mutual funds 4,470,907 $ Uncategorized N/A Total investments $ 4,470,907
A. Cash Deposits
The carrying amounts of the Authority’s pooled cash and investment with the City was $8,982,018 at June 30, 2021. The Authority pools its cash and investments of all funds with the City of Patterson, California to facilitate the management of cash and achieve the goal of obtaining the highest yield with the greatest safety and least risk.

The pool is managed by the City Treasurer for investing, except for certain restricted funds and investments held in trust, which are held and invested by outside custodians through contractual agreements. These restricted funds include cash with fiscal agents. The total amount of which was collateralized or insured with securities held by the pledging financial institutions in the City’s name is discussed below.

6.3.a
Packet Pg. 367 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) West Patterson Financing Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
28 Note 2 – Cash and Investments (Continued)
A. Cash Deposits (Continued)
The market value of pledged securities must equal at least 110% of the City's cash deposits. California law also allows institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the City’s total cash deposits. The City may waive collateral requirements for cash deposits; however, the City has not waived the collateralization requirements.

B. Investments
Investments Authorized by the California Code and the Authority’s Investments Policy The table below identifies the investment types that are authorized by the Authority's investment policy. This table does not address investments of debt proceeds held by bond trustees that are governed by the provisions of debt agreements of the Authority, rather than the general provisions of the California Government Code or the Authority's investment policy.

Maximum Maximum
Maximum Percentage of Investment in
Maturity Portfolio one Issuer
U.S. Treasury Obligation 5 years None None
U.S. Agency Securities 5 years None None
Certificates of Deposit 2 years None None
Local Agency Investment Fund (LAIF) None None None
Money Market Funds None None None
Annuities None None None
Mutual Funds None 5% None
Corporate Notes (Minimum rating of "AAA") 5 years 5% None Local Agency Bonds (Local obligation bonds) 5 years None None Authorized Investment Type

6.3.a
Packet Pg. 368 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) West Patterson Financing Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
29 Note 2 – Cash and Investments (Continued)
C. Risk Disclosures
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the Authority's interest rate risk is mitigated is by purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.

Maturity
12 Months
Fair Value or Less
Investments:

Money market mutual funds 4,470,907 $ 4,470,907 $
Total investments $ 4,470,907 4,470,907 $
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code or debt agreements, and the actual rating as of the fiscal year for each investment type.

Minimum
Legal
Fair Value Rating S&P Moody's
Investments:

Money market mutual funds 4,470,907 $ N/A AAAm Aaa-mf
Total investments $ 4,470,907
Credit Rating
Disclosures Relating to Concentration of Credit Risk
The Authority complies with the limitations on the amount that can be invested in any one issuer as stipulated by the California Government Code. The Authority held no investments in a single issuer (other than external investment pools and mutual funds) that represented 5% or more of total Authority investment as of June 30, 2021.

Disclosures Relating to Custodial Credit Risk
The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g. brokerdealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. None of the Authority’s investments was subject to custodial credit risk.

6.3.a
Packet Pg. 369 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) West Patterson Financing Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
30 Note 3 – Notes Receivable
On November 7, 2017, the Patterson City Council adopted Ordinance No. 806 to establish a Cannabis Business Pilot Program, which allows for the regulation of cannabis businesses with the City. On December 5, 2017, the Authority entered into a development agreement with a developer to improve, develop, and use real property to operate a cannabis dispensary in the City. As part of the development agreement, the developer issued a promissory note to the Authority for $1,045,000 with an annual interest rate of 5% commencing with the developer’s start of business. The developer agreed to pay the Authority a monthly payment of $5,610 (including principal and interest) through July 2024 with a balloon payment of $898,124 due on August 1, 2024. At June 30, 2021, the outstanding balance of the note receivable was $1,010,595.

Note 4 – Due to City of Patterson
At June 30, 2021, the Authority owes the City in the amount of $67,161 to cover the cash overdrawn in CFD 2015-1.

Note 5 – Capital Contributions to City of Patterson
For the year ended June 30, 2021, the Authority transferred bond proceeds in the amount of $155,744 to the City for funding the water and sewer capital projects within the West Patterson Business Park area.

Note 6 – Long-Term Obligations
A. Governmental Activities
The Authority issued each of the respective bonds and notes on behalf of CFD 2001-1, CFD 2005-1, and 2015-1.

Summary of changes in long-term liabilities for the governmental activities for the year ended June 30, 2021 is as follows:

Original Balance Balance Due Within Due In More
Issuance July 1, 2020 Additions Deletions June 30, 2021 One Year Than One Year Public Offering:

CFD 2001-1 Series:

Series 2013 A-1 Special Tax Bonds 35,714,049 $ 32,012,607 $ - $ (739,436) $ 31,273,171 $ 730,678 $ 30,542,493 $ Series 2013 A-2 Special Tax Bonds 29,486,669 26,332,777 - (726,061) 25,606,716 742,795 24,863,921 Series 2013 B Special Tax Bonds 4,353,803 3,818,720 - (105,948) 3,712,772 103,370 3,609,402 CFD 2005-1 Business Park Special Tax Bo 9,355,000 9,630,000 - (90,000) 9,265,000 100,000 9,165,000 Less: bond discount (302,797) (252,325) - 12,618 (239,707) - (239,707) CFD 2015-1 Arambel-KND Special Tax Bo 4,710,000 4,775,000 - (25,000) 4,685,000 35,000 4,650,000 Add: bond premium 10,861 9,413 - (362) 9,051 - 9,051
Total long-term debt $ 75,986,192 83,667,585 $ - $ (1,674,189) $ 74,312,003 $ 1,711,843 $ 72,600,160 $

Special Tax Refunding Bonds, Series 2013-A-1
On August 14, 2013, the Authority issued $35,714,049 of special tax refunding bonds (Series 2013-A-1) to repay, in part, the principal of the Authority's Special Tax Bond Series 2002-A, 2003-A, 2003-B, 2004-A, 2004-B, 2009- A, and 2009-B. Interest on the bonds is payable semi-annually on March 1 and September 1 of each year through September 1, 2039, beginning on March 1, 2014. The interest rate on the bonds is 5.62%. Principal payments are due annually beginning on September 1, 2014. The bonds are secured by a first pledge of the special tax revenues and funds on deposit in the Bond Fund, Reserve Fund, and Special Tax Fund. The outstanding balance of the Series 2013-A-1 bonds at June 30, 2021 was $31,273,171.

6.3.a
Packet Pg. 370 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) West Patterson Financing Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
31 Note 6 – Long-Term Obligations (Continued)
A. Governmental Activities (Continued)
Special Tax Refunding Bonds, Series 2013-A-1 (Continued) The annual debt service requirements are as follows:

Year Ending
June 30, Principal Interest Total
2022 730,678 $ 1,737,020 $ 2,467,698 $
2023 806,290 1,693,831 2,500,121
2024 832,533 1,647,780 2,480,313
2025 911,265 1,598,780 2,510,045
2026 998,288 1,545,121 2,543,409
2027-2031 5,650,048 6,808,539 12,458,587
2032-2036 8,087,262 5,005,442 13,092,704
2037-2040 13,256,807 1,692,681 14,949,488
Total 31,273,171 $ 21,729,194 $ 53,002,365 $
Special Tax Refunding Bonds, Series 2013-A-2
On August 14, 2013, the Authority issued $29,486,669 of special tax refunding bonds (Series 2013-A-2) to repay, in part, the principal of the Authority's Special Tax Bond Series 2002-A, 2003-A, 2003-B, 2004-A, 2004-B, 2009- A, and 2009-B. Interest on the bonds is payable semi-annually on March 1 and September 1 of each year through September 1, 2039, beginning on March 1, 2014. The interest rate on the bonds is 6.61%. Principal payments are due annually beginning on September 1, 2014. The bonds are secured by a first pledge of the special tax revenues and funds on deposit in the Bond Fund, Reserve Fund, and Special Tax Fund. The outstanding balance of the Series 2013-A-2 bonds at June 30, 2021 was $25,606,716.

The annual debt service requirements are as follows:

Year Ending
June 30, Principal Interest Total
2022 742,795 $ 1,668,055 $ 2,410,850 $
2023 820,183 1,616,398 2,436,581
2024 901,376 1,559,501 2,460,877
2025 1,001,155 1,496,622 2,497,777
2026 1,103,849 1,427,052 2,530,901
2027-2031 7,192,888 5,845,528 13,038,416
2032-2036 8,583,910 3,069,176 11,653,086
2037-2040 5,260,560 583,118 5,843,678
Total 25,606,716 $ 17,265,450 $ 42,872,166 $

6.3.a
Packet Pg. 371 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) West Patterson Financing Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
32 Note 6 – Long-Term Obligations (Continued)
A. Governmental Activities (Continued)
Special Tax Refunding Bonds, Series 2013-B
On August 14, 2013, the Authority issued $4,353,803 of special tax refunding bonds (Series 2013-B) to repay, in part, the principal of the Authority's Special Tax Bond Series 2002-A, 2003-A, 2003-B, 2004-A, 2004-B, 2009-A, and 2009- B. Interest on the bonds is payable semi-annually on March 1 and September 1 of each year through September 1, 2039, beginning on March 1, 2014. The interest rate on the bonds is 6.61%. Principal payments are due annually beginning on September 1, 2014. The bonds are secured by a first pledge of the special tax revenues and funds on deposit in the Bond Fund, Reserve Fund, and Special Tax Fund. The outstanding balance of the Series 2013-A-1 bonds at June 30, 2021 was $3,712,772.

The annual debt service requirements are as follows:

Year Ending
June 30, Principal Interest Total
2022 103,370 $ 241,998 $ 345,368 $
2023 110,202 234,939 345,141
2024 117,488 227,414 344,902
2025 125,253 219,392 344,645
2026 133,533 210,839 344,372
2027-2031 812,326 904,752 1,717,078
2032-2036 1,118,718 588,235 1,706,953
2037-2040 1,191,882 163,863 1,355,745
Total 3,712,772 $ 2,791,432 $ 6,504,204 $
Community Facilities District No. 2005-1 (West Patterson Business Park) Special Tax Bonds On September 29, 2015, the Authority issued $9,630,000 of special tax refunding bonds (Series 2015) to finance a portion of the costs of acquiring and constructing certain public infrastructure improvements necessary for development of property within the District. Interest on the bonds is payable semi-annually on March 1 and September 1 of each year through September 1, 2045, beginning on March 1, 2016. The bonds bear interest ranging from 2.00% to 4.50%. Principal payments are due annually beginning on September 1, 2016. The bonds are secured by a first pledge of the special tax revenues and funds on deposit in the Bond Fund, Reserve Fund, and Special Tax Fund. The outstanding balance of the CFD 2005-1 Special Tax bonds at June 30, 2021 was $9,265,000.

6.3.a
Packet Pg. 372 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) West Patterson Financing Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
33 Note 6 – Long-Term Obligations (Continued)
A. Governmental Activities (Continued)
Community Facilities District No. 2005-1 (West Patterson Business Park) Special Tax Bonds (Continued) The annual debt service requirements are as follows:

Year Ending
June 30, Principal Interest Total
2022 100,000 $ 402,506 $ 502,506 $
2023 115,000 398,869 513,869
2024 130,000 394,419 524,419
2025 145,000 389,263 534,263
2026 160,000 383,544 543,544
2027-2031 1,085,000 1,802,466 2,887,466
2032-2036 1,660,000 1,513,731 3,173,731
2037-2042 2,435,000 1,062,563 3,497,563
2042-2046 3,435,000 406,688 3,841,688
Total 9,265,000 $ 6,754,049 $ 16,019,049 $
Community Facilities District No. 2015-1 (Arambel-KND) Special Tax Bonds On September 29, 2015, the Authority issued $4,775,000 of special tax refunding bonds (Series 2015) to finance a portion of the costs of acquiring and constructing certain public infrastructure improvements necessary for development of property within the District. Interest on the bonds is payable semi-annually on March 1 and September 1 of each year through September 1, 2045, beginning on March 1, 2016. The bonds bear interest ranging from 5.00% to 5.25%. Principal payments are due annually beginning on September 1, 2016. The bonds are secured by a first pledge of the special tax revenues and funds on deposit in the Bond Fund, Reserve Fund, and Special Tax Fund. The outstanding balance of the CFD 2015-1 Special Tax bonds at June 30, 2021 was $4,685,000.

The annual debt service requirements are as follows:

Year Ending
June 30, Principal Interest Total
2022 35,000 $ 244,463 $ 279,463 $
2023 40,000 242,588 282,588
2024 50,000 240,338 290,338
2025 60,000 237,588 297,588
2026 65,000 237,588 302,588
2027-2031 485,000 1,119,300 1,604,300
2032-2036 825,000 958,125 1,783,125
2037-2042 1,260,000 698,513 1,958,513
2042-2046 1,865,000 308,175 2,173,175
Total 4,685,000 $ 4,286,678 $ 8,971,678 $

6.3.a
Packet Pg. 373 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) West Patterson Financing Authority
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
34 Note 7 – Other Required Disclosures
A. Unrestricted Net Position (Deficit)
At June 30, 2021, the Governmental Activities of the Authority had an unrestricted net deficit of $(62,785,605). The deficit will be eliminated through future secured revenues which will be used to pay outstanding debt.

B. Expenditures in Excess of Appropriations
For the year ended June 30, 2021, the CFD 2001-1 Special Tax Bonds Fund incurred expenditures in excess of budgets by $474,090. For the year ended June 30, 2021, the CFD 2018-1 Special Tax Bonds Fund incurred expenditures in excess of budgets by $4,612. Sufficient resources were available in the fund balance of the funds to cover the excess of expenditures.

Note 8 - Subsequent Events
A. CFD 2018-1 (Villages of Patterson) Special Tax Bonds, Series 2021 On October 27, 2021 the West Patterson Financing Authority issued $4,465,000 Community Facilities District No. 2018-1 (Villages of Patterson) Special Tax Bonds, Series 2021 (“CFD 2018-1 Series 2021”).

The CFD 2018-1 Series 2021 bonds are not an obligation nor a debt of the City. The CFD 2018-1 Series 2021 bonds are secured and payable solely from a pledge of Special Tax Revenues to be levied by the Authority on real property within the boundaries of the district, from the proceeds of any foreclosure actions brought following a delinquency in the payment of the special taxes, and from amounts held in certain funds under the Fiscal Agent Agreement dated October 1, 2021. The bonds were sold as non-rated securities, have a final maturity date of 2051 with coupons ranging from 3.00% to 4.00% and yields ranging from 1.51% to 2.74%. The CFD 2018-1 Series 2021 bonds were issued to (i) construct and acquire certain public facilities of benefit to the district, (ii) provide for the establishment of a reserve fund, and (iii) pay the costs of issuance of the CFD 2018-1 Series 2021 bonds.

Interest on the Bonds is payable semiannually on March 1 and September 1 of each year, commencing March 1, 2022. Principal on the CFD 2018-1 Series 2021 bonds is payable annually beginning September 1, 2022 and each year thereafter until September 1, 2051.

B. CFD 2005-1 (West Patterson Business Park) Special Tax Bonds, Series 2021 In December 2021, the West Patterson Financing Authority is expected to issue $6,800,000 Community Facilities District No. 2005-1 (West Patterson Business Park) Special Tax Bonds, Series 2021 (“CFD 2005-1 Series 2021”).

The CFD 2005-1 Series 2021 bonds are not an obligation nor a debt of the City. The CFD 2005-1 Series 2021 bonds are secured and payable solely from a pledge of Special Tax Revenues, on parity with bonds issued in 2015, to be levied by the Authority on real property within the boundaries of the District, from the proceeds of any foreclosure actions brought following a delinquency in the payment of the special taxes, and from amounts held in certain funds under the Fiscal Agent Agreement dated September 1, 2015 and the Supplement Agreement No. 1 to Fiscal Agent Agreement dated as of December 1, 2021. The CFD 2005-1 Series 2021 bonds are expected to be sold as non-rated securities and have a final maturity date of 2049. The CFD 2005-1 Series 2021 bonds are being issued to (i) construct and acquire certain public facilities of benefit to the District, (ii) provide for the establishment of a reserve fund, and (iii) pay the costs of issuance of the 2021 Bonds. Interest on the CFD 2005-1 Series 2021 bonds is payable semiannually on March 1 and September 1 of each year, commencing March 1, 2022. Principal on the 2021 Bonds is payable annually beginning September 1, 2022 and each year thereafter until September 1, 2049.

6.3.a
Packet Pg. 374 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) 35 REQUIRED SUPPLEMENTARY INFORMATION

6.3.a
Packet Pg. 375 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) 36 This page intentionally left blank.

6.3.a
Packet Pg. 376 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) West Patterson Financing Authority
Required Supplementary Information (Unaudited)
For the Year Ended June 30, 2021
37 Budgetary Comparison Schedule – CFD 2001-1 Special Tax Bonds Variance with
Final Budget
Favorable
Original Final Actual (Unfavorable)
REVENUES:

Assessment fee $ 5,442,916 $ 5,442,916 $ 5,466,376 $ 23,460 Interest 115,000 115,000 72,530 (42,470)
Total revenues 5,557,916 5,557,916 5,538,906 (19,010)
EXPENDITURES:

General administration 500 500 572 (72)
Project payments 1,324,475 124,475 23,000 101,475
Debt service:

Principal 1,540,000 1,540,000 1,571,445 (31,445)
Interest and fiscal charges 3,205,523 3,205,523 3,749,571 (544,048) Total expenditures 6,070,498 4,870,498 5,344,588 (474,090) Net change in fund balance $ (512,582) $ 687,418 194,318 $ (493,100) FUND BALANCE:

Beginning of year 9,378,041
End of year $ 9,572,359
Budgeted Amounts

6.3.a
Packet Pg. 377 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) West Patterson Financing Authority
Required Supplementary Information (Unaudited) (Continued) For the Year Ended June 30, 2021
38 Budgetary Comparison Schedule – CFD 2005-1 (West Patterson Business Park) Special Tax Bonds Variance with
Final Budget
Favorable
Original Final Actual (Unfavorable)
REVENUES:

Assessment fee 569,130 $ 569,130 $ 643,606 $ 74,476 $
Interest 34,532 34,532 11,448 (23,084)
Total revenues 603,662 603,662 655,054 51,392
EXPENDITURES:

General administration 15,028 15,028 8,081 6,947
Debt service:

Principal 90,000 90,000 90,000 -
Interest and fiscal charges 405,369 405,369 405,369 -
Total expenditures 510,397 510,397 503,450 6,947

REVENUES OVER (UNDER)
EXPENDITURES 93,265 93,265 151,604 58,339
OTHER FINANCING SOURCES (USES):

Transfers out (155,744) (155,744) (155,744) -
Total other financing sources (uses) (155,744) (155,744) (155,744) - Net change in fund balance $ (62,479) (62,479) $ (4,140) 58,339 $ FUND BALANCE:

Beginning of year 4,239,965
End of year $ 4,235,825
Budgeted Amounts

6.3.a
Packet Pg. 378 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) West Patterson Financing Authority
Required Supplementary Information (Unaudited) (Continued) For the Year Ended June 30, 2021
39 Budgetary Comparison Schedule – CFD 2015-1 (Arambel-KND) Special Tax Bonds Variance with
Final Budget
Favorable
Original Final Actual (Unfavorable)
REVENUES:

Assessment fee 308,467 $ 308,467 $ 280,337 $ (28,130) $ Interest 617 617 550 (67)
Total revenues 309,084 309,084 280,887 (28,197)
EXPENDITURES:

General administration 8,025 8,025 8,976 (951)
Debt service:

Principal 35,000 35,000 25,000 10,000
Interest and fiscal charges 245,338 245,338 245,963 (625) Total expenditures 288,363 288,363 279,939 8,424
Net change in fund balance $ 20,721 20,721 $ 948 (19,773) $ FUND BALANCE:

Beginning of year 361,712
End of year $ 362,660
Budgeted Amounts

6.3.a
Packet Pg. 379 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) West Patterson Financing Authority
Required Supplementary Information (Unaudited) (Continued) For the Year Ended June 30, 2021
40 Budgetary Comparison Schedule – CFD 2018-1 (Villages of Patterson) Special Tax Bonds Variance with
Final Budget
Favorable
Original Final Actual (Unfavorable)
REVENUES:

Assessment fee 4,000 $ 345,370 $ 417,491 $ 72,121 $
Interest - - 626 626
Total revenues 345,370 4,000 418,117 72,747
EXPENDITURES:

General administration - 12,300 16,912 (4,612)
Total expenditures 12,300 - 16,912 (4,612)
Net change in fund balance $ 333,070 4,000 $ 401,205 68,135 $ FUND BALANCE:

Beginning of year 5,369
End of year $ 406,574
Budgeted Amounts

6.3.a
Packet Pg. 380 Attachment: 2021_Patterson_WPFA_FINAL Report_ (Accept the West Patterson Financing Authority’s 2020-21 Financial Audit Report) City Council Agenda Report
TO: Mayor McCord and Members of the City Council
FROM: Ken Irwin, City Manager
BY: Nubia Goldstein, City Attorney
MEETING DATE: February 1, 2022
ITEM NO: 7.1
SUBJECT: Hold a public hearing to receive public input on redrawing City Council district boundaries in response to data received in the 2020 census.

RECOMMENDATION
Hold a public hearing to receive public input on redrawing City Council district boundaries in response to data received in the 2020 census.

BACKGROUND
On May 3, 2016, the Patterson City Council adopted Ordinance No. 795, which established a bydistrict election process in four (4) City Council districts, with the Mayor being voted at large.

The City of Patterson (the “City”) is required under Elections Code section 21601, subdivision (a), to complete a redistricting process to reapportion its population between the four (4) City Council districts following each federal decennial census.

Each City Council district must comply with the Fair Maps Act (“Act”). Under the Act, the City Council must draw and adopt City Council district boundaries so that each City Council district shall be substantially equal in population as required by the United States Constitution. City Council districts must be drawn using the following criteria in the listed order of priority:
1) Geographically contiguous (each City Council district should share a common border with the next City Council district).
2) Minimize divisions of neighborhoods and “communities of interest” (socioeconomic geographic areas that should be kept together). 3) Easily identifiable boundaries.

7.1 Packet Pg. 381
4) Compact (do not bypass one group of people to get to a more distant group of people).

City Council districts must comply with the United States Constitution, California Constitution, and the federal Voting Rights Act. Further, City Council districts cannot favor or discriminate against a political party.

Once the prioritized criteria are met, other traditional districting principles can be considered, such as:
· Respect voters’ choices/continuity in office.
· Use current City Council districts as a basis.
· Future population growth.

Timeline
The redistricting deadline is April 17, 2022. During the redistricting process, the City Council must hold at least four (4) public hearings. At least:
· One (1) public hearing must be before publication of the draft maps. · Two (2) public hearings after publication of the draft maps.

At least one (1) public hearing must be held on a Saturday or Sunday or after 6:00 p.m. on a weekday.

On November 8, 2021 and December 6, 2021, the City Council conducted the first and second public hearings, respectively, regarding redistricting to provide an overview of the redistricting process. The City Council also received public input regarding the composition and boundaries of City Council district boundaries.

ANALYSIS
This public hearing is the third of four (4) public hearings planned and will provide the City Council and the community time to review and comment on draft maps based on input from the public and the City Council at previous meetings.

The City’s redistricting consultant, NDC, has prepared draft maps which are posted on the City’s website dedicated to the redistricting process at: <https://redistrictpatterson.org/> and available at City Hall. Proposed maps from the public have also been posted to the website. These draft maps, and possible new or revised maps, will be considered by the City Council at this public hearing.

Below is the date of the final public hearing:

7.1 Packet Pg. 382
· March 1, 2022.

The City will adopt final maps at the March 1, 2022 public hearing.

FISCAL IMPACT
Funds for the redistricting process have been approved.

ENVIRONMENTAL REVIEW
A public hearing on the redistricting does not constitute a “project” under the California Environmental Quality Act. (Pub. Resources Code, § 21065.)

ATTACHMENTS
NDC redistricting presentation.

7.1 Packet Pg. 383
City of Patterson
Redistricting Draft Map Presentation
February 1, 2022 Doug Yoakam, Consultant
National Demographics Corporation

7.1.a
Packet Pg. 384 Attachment: Patterson Redistricting Hearing (Third Redistricting Hearing) Redistricting Process
February 1, 2022 2
Step Description
Census Data Release
August 12, 2021
• Census Bureau releases official 2020 Census population data California Data Release
September 27, 2021
• California Statewide Database releases California’s official ‘prisoneradjusted’ 2020 redistricting data Public Hearing #1
November 8, 2021
• Held prior to release of draft maps
• Educate, solicit input on neighborhoods and Communities of Interest Public Hearing #2
December 6, 2021
• Held prior to release of draft maps
• Educate, solicit input on neighborhoods and Communities of Interest • Public release of mapping tools

7.1.a
Packet Pg. 385 Attachment: Patterson Redistricting Hearing (Third Redistricting Hearing) Redistricting Process (continued)
February 1, 2022 3
Step Description
Deadline for Public to
Submit Draft Maps
January 18, 2022
• Two weeks prior to first post-draft hearing
Public Hearing #3
February 1, 2022
• Held after release of draft maps
• Educate, solicit input on neighborhoods and Communities of Interest • Discuss, revise draft maps
Public Hearing #4
March 1, 2022
• Held after release of draft maps
• Educate, solicit input on the communities in the Districts • Adopt Final Map
Statutory Deadline
April 17, 2022
• Map must be adopted prior to this date.

7.1.a
Packet Pg. 386 Attachment: Patterson Redistricting Hearing (Third Redistricting Hearing) ◻ Equal Population
◻ Federal Voting
Rights Act
◻ No Racial
Gerrymandering
◻ Respect voters’ choices /
continuity in office
◻ Use Current districts as a
basis
◻ Future population growth

1. Federal Laws 2. California Criteria for
Cities

1. Geographically
contiguous

2. Undivided
neighborhoods and
“communities of
interest”

3. Easily identifiable
boundaries

4. Compact
Prohibited: “Shall not favor or
discriminate against a political
party.”

3. Other Traditional
Redistricting Principles
Redistricting Rules and Goals
February 1, 2022 4

7.1.a
Packet Pg. 387 Attachment: Patterson Redistricting Hearing (Third Redistricting Hearing) Patterson Adjusted Census Population
Total: 23,840
Ideal District population: 5,960
(4 districts)
5 7.1.a
Packet Pg. 388 Attachment: Patterson Redistricting Hearing (Third Redistricting Hearing) Patterson – Existing Districts
6 Existing Districts
District A B C D Total
Total Pop 6,961 6,034 5,336 5,509 23,840
Deviation from
ideal 1,001 74 -624 -451 1,625
% Deviation 16.80% 1.24% -10.47% -7.57% 27.27%
Total Pop % Hisp 48.90% 61% 69% 77% 63%
% NH White 19% 22% 20% 15% 19%
% NH Black 13% 8% 3% 2% 7%
% Asian-American 13% 6% 4% 3% 7%
Citizen Voting Age
Pop Total 3,553 3,656 2,756 2,577 12,542
% Hisp 38% 56% 56% 63% 52%
% NH White 22% 25% 33% 26% 26%
% NH Black 19% 10% 5% 8% 11%
% Asian/Pac.Isl. 20% 8% 5% 0% 9%

7.1.a
Packet Pg. 389 Attachment: Patterson Redistricting Hearing (Third Redistricting Hearing) Patterson Current District Lines
7 7.1.a
Packet Pg. 390 Attachment: Patterson Redistricting Hearing (Third Redistricting Hearing) Public Mapping and Map Review Tools
 Different tools for different purposes
 Different tools for different levels of technical skill and interest  Easy-to-use “Draw your neighborhood” tool (Dave’s Redistricting)  Paper- and Excel-based simple “Draw a draft map” tools Whether you use the online mapping tool, Excel, the paper kit, or just draw on a napkin, we welcome your maps!
February 1, 2022 8

7.1.a
Packet Pg. 391 Attachment: Patterson Redistricting Hearing (Third Redistricting Hearing) Dave’s Redistricting App - Patterson
9 9

7.1.a
Packet Pg. 392 Attachment: Patterson Redistricting Hearing (Third Redistricting Hearing) Your own mapping software?
Feel free to submit using your own mapping software:
1) A GIS Shapefile and/or a Census Block equivalency file (w/2020 Census Blocks);
2) A description of the choices and key points of your map; and,
3) Send to the City of Patterson redistricting email
address:[email protected]
December 6, 2021 10

7.1.a
Packet Pg. 393 Attachment: Patterson Redistricting Hearing (Third Redistricting Hearing) Public Map 101
1111

7.1.a
Packet Pg. 394 Attachment: Patterson Redistricting Hearing (Third Redistricting Hearing) NDC Plan 101
12 7.1.a
Packet Pg. 395 Attachment: Patterson Redistricting Hearing (Third Redistricting Hearing) NDC Map 101 Statistics
13 A B C D Total
2020 Census
Total Population 6,141 6,103 5,979 5,617 23,840
Population
Deviation 181 143 19 -343 524
Pct. Deviation 3.04% 2.40% 0.32% -5.76% 8.79%
Total Pop.

Hispanic/Latino 48% 60% 68% 76% 63%
NH White 18% 21% 20% 16% 19%
NH Black 14% 8% 4% 2% 7%
NH
Asian/Pac.Isl. 14% 7% 5% 4% 8%
NH Native
Amer. 1% 1% 1% 1% 1%
Citizen Voting
Age Pop
Total 3,105 3,658 3,111 2,667 12,542
Hisp 38% 55% 55% 62% 52%
NH White 22% 25% 31% 28% 26%
NH Black 19% 10% 6% 8% 11%
Asian/Pac.Isl. 21% 10% 7% 2% 10%
Native Amer. 1% 1% 0% 1% 1%

7.1.a
Packet Pg. 396 Attachment: Patterson Redistricting Hearing (Third Redistricting Hearing) NDC Plan 102
14 7.1.a
Packet Pg. 397 Attachment: Patterson Redistricting Hearing (Third Redistricting Hearing) NDC Map 102 Statistics
15 A B C D Total
2020 Census
Total Population 5,657 6,052 6,072 6,059 23,840
Population
Deviation -303 92 112 99 415
Pct. Deviation -5.08% 1.54% 1.88% 1.66% 6.96%
Total Pop.

Hispanic/Latino 49% 59% 66% 77% 63%
NH White 17% 21% 21% 16% 19%
NH Black 14% 8% 5% 2% 7%
NH
Asian/Pac.Isl. 15% 8% 5% 4% 8%
NH Native
Amer. 1% 1% 1% 1% 1%
Citizen Voting
Age Pop
Total 2,847 3,529 3,222 2,944 12,542
Hisp 37% 54% 54% 64% 52%
NH White 21% 24% 32% 27% 26%
NH Black 20% 11% 7% 7% 11%
Asian/Pac.Isl. 21% 11% 7% 2% 10%
Native Amer. 1% 1% 0% 1% 1%

7.1.a
Packet Pg. 398 Attachment: Patterson Redistricting Hearing (Third Redistricting Hearing) Public Comments and Questions
February 1, 2022 16

7.1.a
Packet Pg. 399 Attachment: Patterson Redistricting Hearing (Third Redistricting Hearing) City Council Agenda Report
TO: Mayor McCord and Members of the City Council
FROM: Ken Irwin, City Manager
BY: Ken Irwin, City Manager
MEETING DATE: February 1, 2022
ITEM NO: 8.A.1
SUBJECT: Motion to Appoint One (1) Member to the Downtown Revitalization Committee.

RECOMMENDATION
Motion to Appoint One (1) Member to the Downtown Revitalization Committee.

BACKGROUND
The following applications were received and hereto attached:

1. Kandace Weyhrauch

2. Kendra Mora

3. Michael Sidhu

4. Richard Barron

8.A.1
Packet Pg. 400
Downtown Revitalization Committee
Monday, January 24, 2022
Interview Panel
City Council Members: Mayor Pro Tem Farinha & Councilmember Homen

CANDIDATE
Kandace Weyhrauch
Break
Kendra Mora
Break
Michael Sidhu
Break
Richard Barron

8.A.1.a
Packet Pg. 401 Attachment: Downtown Revitalization Interview Schedule and Applications (4) (Downtown Revitalization Commitee Appointment) COMMITTEE _ APPLICATTON
Downtown Revitalization
(This is a Public Recorrl Subiect to |@\ W
Clty Clerk,s Ofitcc
Date Received ta - t3-a l
mne 8'4Lo n,rn.
tnttiab ftQ
Name of Committee Downtown Revitalization Committee
Name of Applicant l-l Nls. @ utr. I rnlr.

Residence Street Address 504 Nordell Pl.

Kandace Wevhrauch
Patteason 95363
Mailing Address 5O4 Nordell Pl.

City
City
zip
Patterson zip 95363
Phone (home) (cell) s 109530716 (work)
Length of time at rcsidence 6 75 Years Email Address [email protected] Employer SAHMSAHW
Experience or Special Knowledge Pertaining to Area of lnterest I have a bactElors degreen in tvlarketing and Publc Relalions. I have an i/BA in Busirpss, Human Services. am ard my am am many areas
but nave atways tett tike downtown could be more charming and overall better so I am excited this committee was started.

Employment Experience
tnternd Operations Manager at tlle Liberty Mountain Snovvflex Center in Lynchburg Mrginia while completing grad school and Prornotions Team lvbmber at KRTY/KL|V in
ffir at Target Dblrict 2,t5. SAHM & SAHW since rnoving to Patterson.

Organization and Community/Public Sen'ice/Experience
pTO Board irember for 2 years while my daughter r,yas atiending t'iorthmead Eleme ary. Wbsl Sidc Food Pantry tor Chrisltn6.

K'nderganen Teadler at F"st Bapttst Church of Patterson's Patterson Academy ot Christian Education (PACE). v.,D6 ons mis wld*r p6n1o6 tdo PHs PFTEP Jldge. PHS 20 Y€t Rdion 5616r. Vdoraris Bad<€l ol*1i6. com(siy E€rt6like t-rqtltbs.€ crnsl6 catotrng dc Education (high school, college, trade school or training) Note: Ther€ is no specific edEational requirenent
High Sctlool Diploma
B.S. in Marketing & Publb Relatons

8.A.1.a
Packet Pg. 402 Attachment: Downtown Revitalization Interview Schedule and Applications (4) (Downtown Revitalization Commitee Appointment) Do you have any financial or professional interest or association related to this position? I-l v., Fl No If yes, please explain.

JrEt ! Flud add* n *iE ou doi,rro.n beom ! d6 rtd I 60 sp..d liD slh ttry h.b !.|d h.rE od !.td aid.ad€ n l€l .co.Dmy Please list three references with telephone numbers:
, Rhonda Stoppe ,ho"" (209)485-8095
, Gwendolyn Valentine Phon" (209)324-1424
,
Cassandra Dooling Drymofl phon" (209)409-4243
A resume containing other pertinent information about yourself wo:ld be helpful to the City Council in evaluafing your application (Optional).

APPLICATION CERTIFICATION: PLEASE READ BELOW BEFORE SIGNING.

I certify that the statements made by me in this application are true, complete, and correct to the best of my knowledge and beliel I undentand that statements made are subject to verification and that any misrepresentation, fraud, or omission of material facts may result in denial of appointrnent I hereby authorize representatives of the City of Patterson to contact organizations (including employers and schools) and individuals listed, for the purpose of establishing or verifying my qualifications and work history in connection with this application. I understand and acknowledge that such information will be used confidentially and for the purpose of appointment decisions only.

I understand and hereby accept that if the City Council of the City of Patterson appoints me to a City of patterson Committee, I will serve without pay and may be subject to the filings of the Fair Political Practices Commission (Statemeu of Economic Interest' Form 700).

I hereby further understand and accept that per City Ordinance No. 718, if I am appointd I will be required to pass a Department of Justice @OJ) fingerprint @ackground) test.

Dn"12l9l2O21 Signarure
File this application with: The City Clerk the City of Patterson P.O. Box 667
I Plaza 2d Floor
Pattenon, CA 95363
Web Site www.ci.oatterson.ca.us
Email [email protected]
Direct No. (209) 895-8014
(The CiO.. Cle*'s office will keep 1-our application on file for one ( l) year from the date stamped received) (l2t202ol

8.A.1.a
Packet Pg. 403 Attachment: Downtown Revitalization Interview Schedule and Applications (4) (Downtown Revitalization Commitee Appointment) Com m ission/Com m ittee/Boa rd
A p p I i ca t i on,::,:
::: ::,:,",::,ffi$ffi$ffifff"-o,
Name of Commission/Committee/Board Downtown Revitalization Committee Appointment _Reappointment
I hne t{:5 3 PrnInttiats 9YA
Name of Applicant Kendra Mora
Residence Street Address l18 S. 6th St. CityPatterson Zip 95363 Mailing Addre5sSame City zip
Phone (home)N/A (celll2|sa17-8a22 (work)209-599-6000 x 1 1z Email Address Length of time at residence4 Years [email protected] Employer Tri-Technic, Inc.

Experience or Special Knowledge Pertaining to Area of Interesr I have 20r years in multiple conskuction tfades. This includes, electrical upgrades, energy storage, building work, landscape, cival, gradjng and paving.

I currently a general manager/financial manager for a mid size federal general contracting company.

This includes reviewing all client contracls and writing subcontracts. Managing budgets and full accounting responsibility.

Employment Experience
Resume attached.

Organization, Community and/or public Service Experience Board of Directors for PRIDE
Leadership Committee for Tri-Technic, lnc. ESOp
Education (high school, college, trade school or training) Note: There is no specific educational requirement
Patterson Hiqh School Class 1994
US Army Corps Construction Quatity
Conshuction Contracting, Federat Contracting Basics
for Contractors, OSHA 30, Workplace Harassment for Managers.

Do you have any financial or professional interest or association related to this position? lf yes, please explain.

Yes X

8.A.1.a
Packet Pg. 404 Attachment: Downtown Revitalization Interview Schedule and Applications (4) (Downtown Revitalization Commitee Appointment) When are you available to attend this commission/committee/board regular and/or special meetings? Please list three references with telephone numbers:
1 Linda De Forrest phone 209-60S2779
Z. Amber Silva phone 925-209-9656

3. Stacy Albrecht phone 925-922-3161
A resume containing other pertinent information about yourself would be helpful to the City Council in evaluating your application (Optional).

APPIICATION CERTIFICATION: PTEASE READ BELOW BEFORE SIGNING.

I certify that the statements made by me in this application are true, complete, and correct to the best of my knowledge and belief. lunderstand that statements made are subject to verification and that any misrepresentation, fraud, or omission of material facts may result in denial of appointment/reappointment.

I hereby authorize representatives of the City of Patterson to contact organizations (including employers and schools) and individuals listed, for the purpose of establishing or verifying my qualifications and work history in connection with this application. lunderstand and acknowledge that such information will be used confidentia lly a nd for the purpose of appointment/reappointment decisions only.

I understand and hereby accept that if the City Council of the City of Patterson appoints/reappoints me to a City of Patterson Commission/Com mittee/Board, I will serve without pay and will be subject to the filings of the Fair Political Practices Commission lstatement o, Economic lnterest, Fom 7(nl. I hereby further understand and accept that per City Ordinance No. 718, if I am appointed/reappointed, I will be required to pass a Department of Justice (DOJ) fingerprint (background) test.
g21s '1212912'l Signature
Kendra Moraffi-#;[k.*
File this application with: The City Clerk of the City of Patterson P.O. Box 567
1 Plaza. 2nd Floor
Patterson, CA 95353
Web Site www.ci.oatterson.ca.us Email [email protected] Direct No. (209) 895-8014
(The City Cbrfs Office will keep your application on file for one (1) year from the date stamped received)

8.A.1.a
Packet Pg. 405 Attachment: Downtown Revitalization Interview Schedule and Applications (4) (Downtown Revitalization Commitee Appointment) Kendra ![osa Celt 2 O9.4L7.a422
[email protected]
Industry Exp€rience
Diverse, entr€preneurial, and versatile professional with substantial knowledge in business operations. Proficient in planning, risk assessment, p,oject adninistration, customer relations, team building and communications. Able to direct many processes alrd groups of people in an organized, safe environment. Executive administrative support, versatile office management skills and proficiency in Microsofi Omce and QuickBooks progrsms. Experi€nced in project estimation. Strong planner and p.oblem solver who readily adaprs to change, works independently and exceeds ex!'€ctations. Able lo maintain multiple priorities and meet strict time .est airlts without compromising quality.

Key Skills
Omce Skills: Office Management Spr€adsheets/Reports Front Oflice Management Executive Record Management Event Management Suppon
Database Calendaring Travel Coordination Estimation
Administratioh Pre Lien/Liens procurement
Computer Skills: MS Word MS Excel Windows QuickBooks
MS Outlook Viewpoint Sonware
Administ.ative Duties- Point ofcontact for all day to day operations. All lien, Iicensing, permits and bonds for projects.

Corporate Attorney liaison for all legal, Labor and HR matters. Review all Client Contracts/Subcontract and negotiations.

Financial Duties Project Billing, Accounts Payable, Accounts Receivable, Ceni{ied Payroll, Payroll Tar Deposits, Quaner Reports (1040, 940, 941, DE9, DE9C) lnsu.ance (lnsurance Certs and Employee) and Atl Banking Trigo lrdGtriet -Tr.cy, CA Administrative Assistant/Bookkeeping Civil, Grading, Paving, Landscape Contmctor 2OO9/2Oll
Administrative Duties- Point ofcontacl for all City and Develop€r Projects. All lien, licensing, pe.mits and bonds for projects.

Corporate Altomey liaison for all legal, Labor and HR matters. Both PIe arld postjob watks.

Eslimating Duties- Receive estimating packages, .eview all bidding instruction, p.epare sub bidding requests and proposals.

Responsible of50% oftakeoffofprojccts (Landscape, Concrete, and Fencing) gather additional 5070 and put a complete bid package together with required documentation aDd bonding.

Financial Duties- Project Billing, Accounts Payable, Accounts Receivable, Certified Payroll, Payroll Tax Deposits, Quarter Reports (1040, 940,941, DE9, DE9C) lnsurance (lnsurance Certs and Employee) and All Banking.

Tri-Tcchnic, Inc,
-
Sonors/RipoD, CA
Electrical Contractor
M.A.T. rnd Sons, Irc. - Trrcy CA
Civil, Grading, Paving, Landscape Contraotor
General Manager,Financial Manager
201l-Current
Administrative Assistant
Financial/ Estimating
2004/2009 (Owners Separated Company)
Administrative Duties- Point ofcontacl for all City and Developer Projects. All lien, licensing, p€rmits and bonds for projects.

Corporate Attomey liaison for all legal, Labor and HR mafters. Both pre and postjob walks.

Estimating Duties- Receiv. estimating packages, review all bidding instruction, prepare sub bidding requests and proposals.

Responsiblc of 5070 oftakeoffofprojccts (Landscape, Concrele, and Fcncing) gather additional 507o and put a complete bid package together with required documentation and bonds.

Financial Dutiee Project Billing, Accounts Payable, Accounts Receivable, Cenified Payroll, Payroll Tax Deposits, Quarter Repons (1040, 940, 941, DE9, DE9C) lnsurance (lnsurance Certs and Employee) and All Banking.

8.A.1.a
Packet Pg. 406 Attachment: Downtown Revitalization Interview Schedule and Applications (4) (Downtown Revitalization Commitee Appointment) Ciw Clerk's Offlce
sN. k6.,1"sd tE'lb-3/ COMMITTEE _ APP
Downtown
(This is a Public Record Subject to Disclosure)
Name Of COmmiflec Downtown Revitalization Committee
Name of Applican,!vr.! vrr. lZ vr.

Residence Street Address 62s Snow creek Lane
Mailing Address 625 Snow Creek Lane
Michael Sidhu
City
Citv
Patterson zip
Patterson zip
Phone (home) e16-eeo-5624 (cell) 916,990,5624 (work) 916-805,7378 Email AddresS [email protected] Length of time at residence 6 monlhs EmOlOVef California Energy Commission
Experience or Special Knowledge Pertaining to Area of Interest I believe my transportation planning background can help the City develop sustainable long range performance measures, strategies and goals that will help Patterson's downlowns economy as well as preserve its communaiy and historic values. At Caltrans, I held oublic workshops lo learn more about issues and projects impacting various local and disadvanlaged communities across the state.

Employment Experience
I worked as an Assistant Transportalion Plannerat lhe Sacramento Area Council of Governrnenls and focused on improving transit ridership and identilled ways to make complete streets within cities. At Callrans I was an Associate Transportation plannerand developed the CTP2040 Cunently Iwork as an Energy Commission Specialisl in making residential and non-residential buildings energy efficieni.

Organization and Commun ity/Public Servicei Experience
I have a greal amounl of public seNice experjence as I have been working as a civil servant for slate govemment for over 6 years. Also, ourlng my llme al Ualtrans, whlle developing the long range document, CTP, I was in charge of holding Public Advisory Committees to Education (high school. college, trade school or training) Nole: There is no specific educational requirement
B.A. Economics and Environmental Studies from UC Santa Cfuz NOTE:Resumeis attached in eiail lor tunher detaiE o

8.A.1.a
Packet Pg. 407 Attachment: Downtown Revitalization Interview Schedule and Applications (4) (Downtown Revitalization Commitee Appointment) Do you have any financial or professional interest or association related to this position? |_l v", [Z to lfyes. please exptain.

Please list three references with teleohone numbers:
,.Greg Chew pron" (916) 340-6227
,, Gabriel Corley pnon" (916) 653-1305
,.

Ryan Ong pr,on. (916)203-9326
A resume containing other pertinent information about yourself would be helpful to the City Council in evaluating your application (Optional).

APPLICATION CERTIFICATION: PLEASE READ BELOW BEFORE SIGNING.

I certify that the statements made by me in this application are true, complete, and correct to the best of my knowledge and belief. I understand that statements made are subject to verification and that any misrepresentation, fraud, or omission of material facts may result in denial of appointment.

I hereby authorize representatives of the City of Patterson to contact organizations (including employers and schools) and individuals listed, for the purpose of establishing or verifying my qualifications and work history in connection with this application. I understand and acknowledge that such information will be used confidentially and for the purpose ofappointment decisions only.

I understand and hereby accept that if the City Council of the City of Patterson appoints me to a City of Patterson Committee, I will serve without pay and may be subject to the filings of the Fair Political Practices Commission (Statement of Economic Inlercst, Form 700).

I hereby further understand and accept that per City Ordinance No. 718, if I am appointed, I will be required to pass a Department ofJustice (DOJ) fingerprint (background) test.

Dut" 12-16-21 Signature 4n ,1,1"-
File this application with: The City Clerk of the City of Patterson P.O. Box 667
I Plaza,2nd Floor
Patterson, CA 95363
Web Site www.ci.patterson.ca.us
Email [email protected]
Direct No. (209) 895-8014
(The City Clerk's Office will keep your application on file for one (l) year fiom the date stamped received) It2t20z0)

8.A.1.a
Packet Pg. 408 Attachment: Downtown Revitalization Interview Schedule and Applications (4) (Downtown Revitalization Commitee Appointment) Michael Sidhu
(916) 990-5624. [email protected] .943 John MurrayWay. Folsom, CA 95630 WORK EXPEzuENCE
California Energy Commission, Sacrrmento, CA September 2019 - Present Energl Commission Specialist I
. Conducted reviews ofCalifomia's Renewable Portfolio Standard (RPS) certification ofrenewable energy generation facility applications to ensure program conformance. o Facilitated revisions to the RPS Eligibility Guidebook by preparing amendment resolution memos to present to management for review and approval.
. Evaluated renewable resource t€chnologies and facilities to inform policy decisions affecting the RPS program certifi cation effons.
r Provided technical analyses on cunenl issues and opportunities in relation to renewable resource technologies.
o Developed a remote working platform by developing a Microsoft Teams and SharePoint structure for staff to access files, communicate effectively and ensure equitable workload distribution. . Contributed to the continued design, d€velopment, and testing ofcertification functionality within the RPS Online System by identirying functionality needs and reviewing website design.

Caltrons, Srcramento, CA October 2014 - Seotember 2019
A ssociate Transporlat ion P lanner
. Updated the Climate Registry Information System to report GHG emissions emitted from Caltrans' facilities and equipment to track the progress ofthe departments commitment to reduce its carbon footprint. . Developed vulnerability assessments for each ofthe twelve districts to identifo climate change saessors that will affect specific regions statewide and provide adaptation strategies to offset the adverse impacts. r Coordinated and lead the effort in reviewing and grading adaptation planning grants to identify which stakeholders get a share ofthe $6 million-dollar award for the last cycle of SB I funds. . Processed month end accounts payable, accounts receivable invoices and progress reports to ensure contracts are meeting their deadlines and providing deliverables in a timely manner. e Coordinated the policy advisory committee meetings for the Califomia Transportation plan. . Facilitaled discussion and answered public questions regarding transportation policies, goals and performance measures in workshop settings.
o Held monthly meetings with statewide district liaisons to provide updates on projects and tasks as well as aid District staffto meet goals.

Srcrrmento Are8 Council of Covernments, Sacrrmento, CA July 2013-October 2014 A ss i s lant Tr qns por lalion P lqnner
o Prepared an executive summary with analysis ofresults gathered from Connect Card pilot testen. . Created pilot surveys to gather feedback from the public on the Connect Card pilot test experience ofonboard complex electronic card readers. r Secured a $500k successfiil grant application for the Bicycle and Pedestrian funding program for the Regional Bicycle and Pedestrian Data Collection project. o Programmed Active Transportation Program applications from cities into an intemal database. . Edited the SACOG Metropolitan Transportation Improvement Plan database for the Caltrans Highway Bridge Program adjusting project descriptions, fiscal y€ar dates and lirnding amounts.

EDUCATION
B,A. Economics and Environmentll Studies from UC Santa Cruz, Santa Cruz, C A lwe 2Ol2

8.A.1.a
Packet Pg. 409 Attachment: Downtown Revitalization Interview Schedule and Applications (4) (Downtown Revitalization Commitee Appointment)

COMMITTEE - APP
Downtowu
(Itis fu . Publlc Rccord Subtect to Dlsclosure)
Clw Clerk's Ofrlce
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Namc of Committee Do,vntown R€vttalizatlon Commlttee
Name of Applicanr[ r,ar. I r,,rr, .Vw.

Residence Steet Address 613 E. Main Slreot
Mailing Address 30 s. Del Puerb Ave
Phone (home) 2096.j?-1 844
Employer Blue Co
Ricfprd Banon
(cell) 209€0e683
City Tutbcr Zip 95380
city Patteson Zip 9536S
(work) 20$89&2583
Length of time at rcsid€nqg 24 years
Experience or Special Knowledge pertaining to Area of Interest Business and owner in lhe Downtou/n PatterEon Core for 2Z orner in Downtonrn
Employm.ent Experience
15 years managernent sxperience Mth a corporata envlrrcnt 27 solf employed here in Patterson Organization and Community/public Service/E:gerience
27F rs wilh tho Paftetloo - weGrey chanb€. of cqnmcrc., sdfwd rDany ofrc6 wih the clEmb€r upro and including plgsitgnl Education (high school, college, trade school or traininc) Note: There is m specifc educstionsl rrqutcment
CSU,

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Packet Pg. 410 Attachment: Downtown Revitalization Interview Schedule and Applications (4) (Downtown Revitalization Commitee Appointment) Do you have any financial or professional interest or association related to this position? FLvo [l ]ro Ifyes,pteaseexplain.

Property and business owner in lhe PatteFon Downtown core. Would dh€c{y benifit f.om revitalhation.

Please list three references with telephone numbers:
, Mr. Chance Condit Phoo" 209-622-7495
" Mr. Gordon Hickman Phoo" 209-640-0739
,. Ms. Marybeth Bragdon Phoo" 209-892-6187
A resume containing other pertinent information about yourself would be helpful to the City Council in evaluating your application (Optional).

APPLICATION CERTIFICATION: PLEASE READ BELOW BEFORE SICNING.

I ceniry that the staEments made by me in this application are true, complete, and correct to the best of my knowledge and belief. I understand that statements made are subject to verification and that any misre,presentation, fraud, or omission of material facts may result in denial of appoinnnent.

I herrby authorize representatives ofthe City ofPatterson to contact organizations (including employers and schools) and individuals listed, for the purpose of establishing or veri$ing my qualifications and work history in connection with this application. I understand and acknowledge that such infonnation witl be used confidentially and for the purpose ofappointmant decisions oqly.

I understand and hereby accept that if the City Council of the City ofPatterson appoints me !o a City of Patterson Conmittee, I will sewe without pay and may be subject to the filings of the Fair Political Practices Commi ssion (Statement of Economlc Inutest, Fom 700).

I hereby further understand and accept that per City Ordinatrce No. 71 8, if I am appointe4 I will be required to pass a Department of Justice @OI) fingerprint @ackground) test.

Dur"12-16-2021 Signature
File this application with:

P.O. Box 667
t Plaza, znd Floor
Pattersoq CA 95363
Web Site www.ci.patterson.ca.us
Email [email protected]€non. ca.us
Direct No. (209) 895-8014
(The City Clerk's Office will keep your application on file for one (l) year from the date staoped received) (12J2r20)

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Packet Pg. 411 Attachment: Downtown Revitalization Interview Schedule and Applications (4) (Downtown Revitalization Commitee Appointment)

Patterson City CouncilFebruary 1, 2022

Patterson City Council
February 1, 2022