Financial statement disclosures
Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements were Note 11 regarding the pension plan obligations and Note 12 regarding the Citys post-employment health care benefits.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties encountered in performing the audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
Uncorrected misstatements
Professional standards require us to accumulate all misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management.
Management did not identify and we did not notify them of any uncorrected financial statement misstatements.
Corrected misstatements
Management did not identify and we did not notify them of any financial statement misstatements detected as a result of audit procedures.
Disagreements with management
For purposes of this communication, a disagreement with management is a disagreement on a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors report. No such disagreements arose during our audit
Circumstances that affect the form and content of the auditors report As previously communicated to you, the report was modified to include a change of accounting principle related to the Citys adoption of GASB 87, Leases. Management representations We have requested certain representations from management that are included in the management representation letter dated February 23, 2023.
Management consultations with other independent accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a second opinion on certain situations. If a consultation involves application of an accounting principle to the entitys financial statements or a determination of the type of auditors opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Honorable Mayor and Members of the City Council
City of Santa Fe Springs
Significant issues discussed with management prior to engagement We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to engagement as the entitys auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our engagement.
Required Supplementary information
With respect to the required supplementary information (RSI) accompanying the financial statements, we made certain inquiries of management about the methods of preparing the RSI, including whether the RSI has been measured and presented in accordance with prescribed guidelines, whether the methods of measurement and preparation have been changed from the prior period and the reasons for any such changes, and whether there were any significant assumptions or interpretations underlying the measurement or presentation of the RSI. We compared the RSI for consistency with managements responses to the foregoing inquiries, the basic financial statements, and other knowledge obtained during the audit of the basic financial statements. Because these limited procedures do not provide sufficient evidence, we did not express an opinion or provide any assurance on the RSI.
Supplementary information in relation to the financial statements as a whole With respect to the combining and individual nonmajor fund financial statements, and budgetary comparison schedules (collectively, the supplementary information) accompanying the financial statements, on which we were engaged to report in relation to the financial statements as a whole, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period or the reasons for such changes, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.
We have issued our report thereon dated February 23, 2023.
Other information included in annual reports
Other information (financial or nonfinancial information other than the financial statements and our auditors report thereon) is being included in your annual report and is comprised of the introductory and statistical sections. Our responsibility for other information included in your annual report does not extend beyond the financial information identified in our opinion on the financial statements. We have no responsibility for determining whether such other information is properly stated and do not have an obligation to perform any procedures to corroborate other information contained in your annual report.
We are required by professional standards to read the other information included in your annual report and consider whether a material inconsistency exists between the other information and the financial statements because the credibility of the financial statements and our auditors report thereon may be undermined by material inconsistencies between the audited financial statements and other information.
If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. Our auditors report on the financial statements includes a separate section, Other Information, which states we do not express an opinion or any form of assurance on the other information included in the annual report. We did not identify any material inconsistencies between the other information and the audited financial statements. * * *
Honorable Mayor and Members of the City Council
City of Santa Fe Springs
This communication is intended solely for the information and use of the City Council and management of City of Santa Fe Springs and is not intended to be, and should not be, used by anyone other than these specified parties.
CliftonLarsonAllen LLP
Irvine, California
February 23, 2023
City Council Meeting March 21, 2023
Report Submitted By: Maricela Balderas/Ruby Picon Date of Report: March 16, 2023 Department of Community Services
City of Santa Fe Springs
PRESENTATION
Recognition of the 2023 Santa Fe Springs Shamrock Fun Run/Walk Event Sponsors
BACKGROUND
Through our Health & Wellness initiative, the Department of Community Services aims to educate and empower the community to improve and maintain overall health and well-being and to advocate for a healthy community culture. The Fun Run/Walk has become one of our more popular health & wellness-related events and encourages the community to kick off their weekend with a fitness activity. Our low fees allow families to participate and engage in an event that fosters an active lifestyle.
The event took place on Saturday, March 11, 2023 beginning at 7 a.m. at Town Center Plaza. A total of 689 people registered for the event and 533 participants completed the 3.1 mile route that took them along various City streets. Upon completion of the run/walk, all participants received a finisher’s medal and top three winners in age categories received winner’s medals. Participants and their families were also able to take advantage of the resources and information provided by vendors, as well as enjoy a cup of coffee provided by Starbucks. We were also able to provide water & fruit, thanks to generous contributions received from local businesses and organizations.
This event was made possible thanks to the generosity of local businesses and community participation. Our sponsors’ monetary and in-kind donations made the 2023 SFS Fun Run/Walk a huge success.
The Mayor may wish to call on Ruby Picon, Management Analyst II, to assist with the presentation.
FISCAL IMPACT
The monetary event sponsorship totaling $1,000 was budgeted in the Health & Wellness budget activity.
Monetary Sponsors
Serv-Wel Disposal $1,000.00
RECOMMENDATION
• City Council to recognize the 2023 Santa Fe Springs Shamrock Fun Run/Walk event sponsors.
ITEM NO. 14A
City Council Meeting March 21, 2023
Report Submitted By: Maricela Balderas/Ruby Picon Date of Report: March 16, 2023 Department of Community Services
City of Santa Fe Springs
In-kind Donations
Tom Hatch
Interim City Manager
Starbucks Coffee Company
Norwalk/La Mirada Plumbing
Santa Fe Springs Fire Department
City Council Meeting March 21, 2023
Report Submitted By: Raelene Barraza Date of Report: March 16, 2023 City Manager’s Office
City of Santa Fe Springs
PRESENTATION
Proclamation – Proclaiming March 29, 2023 as “National Vietnam War Veterans Day”
BACKGROUND
National Vietnam War Veterans Day is observed in the United States every year on March 29th to honor and recognize the service and sacrifice of Vietnam War veterans.
The Vietnam War lasted from 1955 to 1975; the war claimed the lives of over 58,000 American soldiers and wounded more than 150,000 others. It also had significant impact on the soldiers who fought in the war, many of whom returned home with physical and mental scars that lasted for years. The 29th of March is a significant date to acknowledge this recognition because March 29, 1973 marks the day United States Military Assistance Command, Vietnam was disestablished, the day U.S. combat troops departed Vietnam, and when Hanoi released the last of its acknowledged prisoners of war.
In 2017, President Trump signed the Vietnam War Veterans Recognition Act, which officially designated March 29th as National Vietnam War Veterans Day. The day is now observed annually to recognize the service and sacrifice of Vietnam War veterans and thank them for their contribution to the country. National Vietnam War Veterans Day is a time to remember and honor the brave men and women who served in the Vietnam War, It is a day to reflect on the sacrifices they made and the challenges they faced, both on and off the battlefield. It is also a day to show appreciation for their service and thank them for their commitment to our country. The day serves as a reminder of the importance of supporting and recognizing our veterans and their contributions to our society.
Tom Hatch
Interim City Manager
Attachment(s):
1. Proclamation
ITEM NO. 14B
WHEREAS, The Vietnam War Veterans Recognition Act of 2017 was signed into law designating every March 29 as National Vietnam War Veterans Day; and WHEREAS, This national commemoration was authorized by Congress, established under the Secretary of Defense, and launched by the President to thank and honor our Nation’s Vietnam veterans and their families for their service and sacrifice with distinct recognition of former prisoners of war and families of those still listed as missing in action; and WHEREAS, The Vietnam War is a story of service members of different backgrounds, colors, and creeds who came together to complete a daunting mission to serve the country they loved, they placed themselves in harm’s way to save a friend, fought hour after hour, and day after day to preserve the liberties we hold dear; and
WHEREAS, Eleven years of combat caused thousands to return home bearing shrapnel and scars and burdened with the invisible wounds of post-traumatic stress with memories that would never fade; and
WHEREAS, On March 29, 1973, was the day the United States Military Assistance Command was disestablished and the day the last U.S. combat troops departed Vietnam and Hanoi released the last acknowledged prisoners of war; and
WHEREAS, The Department of Veteran Affairs estimates that today there are more than 7 million U.S. Vietnam veterans living in America and abroad, along with 10 million families of those who served during this timeframe:
NOW, THEREFORE, I, Juanita Martin, Mayor of the City of Santa Fe Springs, do hereby proclaim March 29, 2023 as
“NATIONAL VIETNAM WAR VETERANS DAY”
In the City of Santa Fe Springs and encourage the community to pay tribute to the fallen, the missing, the wounded, those who served, and those who awaited to return. We honor their proud legacy with our deepest gratitude.
Dated this 21st day of March, 2023.
____________________________
Juanita Martin, Mayor
ATTEST:
_________________________
Janet Martinez, City Clerk
City City Council Meeting March 21, 2023
Report Submitted By: Janet Martinez, City Clerk/ Date of Report: March 16, 2023 Fernando Muñoz, Deputy City Clerk
City of Santa Fe Springs
APPOINTMENTS TO COMMITTEES AND COMMISSIONS
Committee Vacancies Councilmember
Historical & Preservation 3 Rounds
Historical & Preservation 1 Zamora
Historical & Preservation 1 Sarno
Historical & Preservation 3 Martin
Family & Human Svcs 1 Rounds
Family & Human Svcs 1 Rodriguez
Parks & Recreation 3 Zamora
Parks & Recreation 1 Sarno
Parks & Recreation 2 Rodriguez
Senior 3 Rounds
Senior 3 Zamora
Senior 2 Sarno
Senior 4 Rodriguez
Senior 2 Martin
Youth Leadership Committee 2 Rounds
Youth Leadership Committee 2 Zamora
Youth Leadership Committee 2 Sarno
Youth Leadership Committee 2 Rodriguez
Youth Leadership Committee 4 Martin
Applications Received: Carlos Alvarez for Youth Leadership Advisory Committee.
Recent Actions: Kerry Ann Cobos was appointed to the Family & Human Services Advisory Committee. Elena Lopez resigned from the Senior Advisory Committee.
Tom Hatch
Interim City Manager
Attachment(s):
1. Prospective Members
2. Committee Lists
ITEM NO. 17
Prospective Members for Various Committees/Commissions
Historical & Community Preservation
Family & Human Services
Heritage Arts
Personnel Advisory Board
Parks & Recreation
Planning Commission
Senior
Traffic Commission
Youth Leadership
9:30 a.m., Library Community Room
Qualifications: 18 Years of age, reside or active in the City Membership: 20 Residents appointed by City Council
Council Liaison: Vacant
APPOINTED BY NAME TERM EXPIRES
DEC 31, 2024
Rounds Maria Salazar
Vacant
Vacant
Vacant
Zamora Hilda Zamora*
Marina Gurrola
Mary Arias
Vacant
Sarno Linda Vallejo*
Sally Gaitan
Jeannette Lizarraga
Vacant
Rodriguez Elena Lopez*
Mark Scoggins
Gloria Maghame
Blake Carter*
Martin Julie Garcia
Vacant
Vacant
Vacant
HISTORICAL & COMMUNITY PRESERVATION COMMITTEE
Meets the fourth Wednesday of each month
Qualifications: 18 Years of age, reside or active in the City Membership: 15 Residents Appointed by City Council
Council Liaison: Sarno
APPOINTED BY NAME TERM EXPIRES
DEC 31, 2024
Rounds Miriam Herrera
Gilbert Aguirre
Vacant
Zamora Francis Carbajal*
Gabriela Garcia
Christina Colón
Sarno Janie Aguirre
Peggy Radoumis
Dolores Duran
Rodriguez Adrianne Karnofel
Elena Lopez*
Vacant
Martin Bonnie Fox
Laurie Rios*
Kerry Ann Cobos
*Indicates person currently serves on three committees
Meets the third Wednesday of the month, except Jun., Sept., and Dec., at 5:45 p.m., Gus Velasco Neighborhood Center
5 Social Service Agency Representatives Appointed by the Committee
FAMILY & HUMAN SERVICES ADVISORY
COMMITTEE
HERITAGE ARTS ADVISORY COMMITTEE
Qualifications: 18 Years of age, reside or active in the City Membership: 9 Voting Members
APPOINTED BY NAME TERM EXPIRES
DEC 31, 2024
Rounds Maria Salazar
Zamora Hilda Zamora*
Sarno Peggy Radoumis
Rodriguez Francis Carbajal*
Martin Laurie Rios*
Elena Lopez*
Gloria Maghame
Vacant
Vacant
Council Liaison Bill Rounds
Council Alternate Vacant
Vacant
Maricela Balderas
Wayne Morrell
*Indicates person currently serves on three committees
Chamber of Commerce
Committee Representatives
Meets the Last Tuesday of the month, except Dec., at 9:00 a.m., at the Gus Velasco Neighborhood Center Room 1
6 Non-Voting Members
Family and Human Services Committee
Historical & Comm. Preservation Committee
Planning Commission
City Manager
Director of Community Services
Director of Planning
Council/Staff Representatives
Qualifications: 18 Years of age, reside or active in the City Membership: 25
Council Liaison: Rounds
APPOINTED BY NAME TERM EXPIRES
DEC 31, 2024
Rounds David (Kurt) Hamra
Joe Avila
Eddie Barrios
Ralph Aranda
William Logan
Zamora Blake Carter*
John Mora
Vacant
Vacant
Vacant
Sarno Dani Cook
Kerry Ann Cobos
Jeannette Lizarraga
Mark Scoggins
Vacant
Rodriguez Priscilla Rodriguez
Lisa Garcia
Johnny Hernandez
Vacant
Vacant
Martin Elizabeth Ford
Andrea Lopez
Nancy Krueger
Dolores Romero
Mary Anderson
*Indicates person currently serves on three committees
Meets the First Wednesday of the month, except Jul., Aug., and Dec., 6:30 p.m., Town Center Hall, Meeting Room #1
Subcommittee Meets at 5:30 p.m.
PARKS & RECREATION ADVISORY
COMMITTEE
PLANNING COMMISSION
Qualifications: 18 Years of age, reside or active in the City Membership:
APPOINTED BY NAME
Rounds David Ayala
Sarno Joseph Flores
Rodriguez Francis Carbajal*
Martin John Mora
Zamora Gabriel Jimenez
Meets the second Monday of every Month at 4:30 p.m.,
Council Chambers
5 Qualifications: 18 Years of age, reside or active in the City Membership: 25
Council Liaison: Sarno
APPOINTED BY NAME TERM EXPIRES
DEC 31, 2024
Rounds Astrid Shesterkin
Dolores Romero
Vacant
Vacant
Vacant
Zamora Hilda Zamora*
Josefina Lara
Vacant
Vacant
Vacant
Sarno Gilbert Aguirre
Janie Aguirre
Bonnie Fox
Vacant
Vacant
Rodriguez Johnny Hernandez
Vacant
Vacant
Vacant
Vacant
Martin Dolores Duran
Linda Vallejo*
Nancy Krueger
Vacant
Vacant
*Indicates person currently serves on three committees
SENIOR ADVISORY COMMITTEE
Meets the Second Tuesday of the month, except Jun., Sep., and Dec., at 9:30 a.m., Gus Velasco Neighborhood Center
TRAFFIC COMMISSION
Membership:
Qualifications: 18 Years of age, reside or active in the City
APPOINTED BY NAME
Rounds Sally Gaitan
Sarno Johana Coca
Rodriguez Felix Miranda
Martin Linda Vallejo*
Zamora Blake Carter*
Meets the Third Thursday of every month, at 6:00 p.m., Council Chambers 5 Membership: 20
Council Liaison: Martin
APPOINTED BY NAME TERM EXPIRES
DEC 31, 2024
Rounds Jilliana Casillas
Jaeleen Casillas
Vacant
Vacant
Zamora Vanessa Doss
Valerie Gamboa
Vacant
Vacant
Sarno Aaron Doss
Valerie Bojorquez
Vacant
Vacant
Rodriguez Zulema Gamboa
Jisel Morales
Vacant
Vacant
Martin Vacant
Vacant
Vacant
Vacant
YOUTH LEADERSHIP COMMITTEE
Qualifications: Ages 13-18, reside in Santa Fe Springs
Meets the First Monday of every month, at 6:30 p.m., Gus Velasco Neighborhood Center Ineligible Members for Various Committees/Commissions
Historical & Community Preservation
Family & Human Services
Heritage Arts
Personnel Advisory Board
Parks & Recreation
Gina Hernandez (until April 2023)
David Diaz-Infante (until May 2023)
Planning Commission
Senior
Paul Nakamura (until June 2023)
Yoko Nakamura (until June 2023)
Sally Gaitan (until April 2023)
Traffic Commission
Youth Leadership