Taft City Council
December 20, 2022

TAFT CITY COUNCIL/SUCCESSOR AGENCY

JOINT REGULAR MEETING AGENDA
TUESDAY, DECEMBER 20, 2022

CITY HALL COUNCIL CHAMBER
209 E. KERN ST., TAFT, CA 93268
___________________________________________________________________________________________________________________________ City of Taft Council Meetings are being held in-person with full capacity seating and are livestreamed at https://www.youtube.com/user/CityofTaft. Public comment can be made in person and also can be received per the following:
• Written comments may be dropped off in the drop box in front of City Hall. • Comments may be emailed to the City Clerk at [email protected]. • Made by phone to the City Clerk’s office at (661) 763-1222. • Public comments will be accepted up until 5:00 PM the day of the meeting. • Any comments received will be read into the record.
___________________________________________________________________________________________________________________________ REGULAR MEETING 6:00 P.M.

Pledge of Allegiance
Invocation
Roll Call: Mayor Noerr
Mayor Pro Tem Krier
Councilmember Bryant
Councilmember Eveland
Councilmember Whiting

1. MINUTES
December 6, 2022
Recommendation – Approve as submitted.

2. RESOLUTION DECLARING THE RESULTS OF THE NOVEMBER 8, 2022, GENERAL MUNICIPAL

ELECTION
Recommendation –

3. OATH OF OFFICE ADMINISTERED TO NEWLEY ELECTED OFFICIALS AND SELECTION OF MAYOR

AND MAYOR PRO TEM
Recommendation –

1. Oath of Office administered

2. Mayor selected

3. Mayor Pro Tem selected

4. SECOND READING/ADOPTION OF ORDINANCE NO. 850-22 PURSUANT TO THE GENERAL

ELECTION RESULTS FOR MEASURE Q
Recommendation - Motion to adopt an ordinance entitled AN ORDINANCE OF THE CITY OF TAFT AMENDING MUNICIPAL CODE SECTIONS 1-19-3 THROUGH 1-19-5, AND ADDING 1-19-6 TO THE CITY MUNICIPAL CODE REGARDING APPOINTMENT OF THE CITY CLERK.

City of Taft Council/Successor Agency Meeting
Agenda
December 20, 2022

5. PUBLIC HEARING – ORDINANCE AMENDMENT OF TITLE 5 OF THE TAFT MUNICIPAL CODE REGARDING THE ADOPTION OF THE 2022 CALIFORNIA BUILDING CODE Recommendation -

1. Conduct Public Hearing; and

2. Motion to approve an ordinance amendment entitled AN ORDINANCE OF THE CITY COUNCIL

OF THE CITY OF TAFT APPROVING AN ORDINANCE AMENDMENT, AN AMENDMENT OF TITLE 5 OF THE TAFT MUNICIPAL CODE, TO ADOPT THE 2022 CALIFORNIA BUILDING,

RESIDENTIAL, PLUMBING, MECHANICAL, ELECTRICAL, ENERGY, GREEN BUILDING

STANDARDS, AND FIRE CODES, WITH CERTAIN EXCEPTIONS, EDITS AND CORRECTIONS for first reading by title only and reading of such be waived.

6. CITIZEN REQUESTS/PUBLIC COMMENTS

COMMENTS ARE TO BE RECEIVED AS STATED IN ABOVE POLICY

THIS IS THE TIME AND PLACE FOR THE GENERAL PUBLIC TO ADDRESS THE CITY COUNCIL ON MATTERS WITHIN ITS JURISDICTION. STATE LAW PROHIBITS THE COUNCIL FROM ADDRESSING ANY ISSUE NOT PREVIOUSLY INCLUDED ON THE AGENDA. COUNCIL MAY RECEIVE COMMENT AND SET THE MATTER FOR A SUBSEQUENT MEETING. PLEASE LIMIT COMMENTS TO FIVE MINUTES.

7. COUNCIL STATEMENTS (NON-ACTION)

8. DEPARTMENT REPORTS

9. CITY MANAGER STATEMENTS

10. CITY ATTORNEY STATEMENTS

11. FUTURE AGENDA REQUESTS
**************************************************************************************************** CONSENT CALENDAR ITEMS 12-14
All items listed on the Consent Calendar shall be considered routine and will be enacted by one roll call vote. There will be no separate discussion of these items unless a member of the City Council requests specific items to be removed from the Consent Calendar for separate action. Any item removed from the Consent Calendar will be considered after the regular business items. Are there any items on the consent calendar that any member of the public would like to comment on?

12. PAYMENT OF BILLS
Warrant # 12/7/22 Check No. 97212-97214 $ 10,536.91
Warrant # 12/9/22 Check No. 97215-97269 $ 196,866.71
Recommendation – Approve payment of the bills.

City of Taft Council/Successor Agency Meeting
Agenda
December 20, 2022

13. CANCELLATION OF JANUARY 3, 2023 MEETING
Recommendation – Motion to approve the cancellation of the January 3, 2023 City Council Meeting.

14. CLOSE OUT AUDIT REPORT FOR INMATE WELFARE FUND
Recommendation – Motion to accept and file the Final Close Out Audit Report for the Inmate Welfare Fund dated December 8, 2022.
****************************************************************************************************

ADJOURNMENT
AMERICANS WITH DISABILITIES ACT: In compliance with the Americans with Disabilities Act, if you need special assistance, a disability-related modification or accommodation, agenda materials in an alternative format, or auxiliary aids to participate in this meeting, please contact the Office of the City Clerk at (661) 763-1222 or [email protected] as soon as possible. Providing at least 72 hours’ notice will help ensure that reasonable arrangements can be made.

AFFIDAVIT OF POSTING
I, Darnell Porter, declare as follows:

That I am the Deputy City Clerk for the City of Taft; that an agenda was posted on a public information bulletin board located near the door of the Civic Center Council Chamber on December 15, 2022 at ________ a.m. /p.m., pursuant to 1987 Brown Act Requirements.

I declare under penalty of perjury that the foregoing is true and correct.

Executed December 15, 2022, at Taft, California.

Signature _________

TAFT CITY COUNCIL/SUCCESSOR AGENCY

JOINT REGULAR MEETING AGENDA
DECEMBER 6, 2022
The December 6, 2022, regular joint meeting of the Taft City Council/Taft Successor Agency, held in the Council Chamber at Taft City Hall, 209 East Kern Street, Taft, CA 93268, was opened by Mayor Dave Noerr at 6:00 PM. The Pledge of Allegiance was led by Council Member Jeff Eveland followed by an invocation given by Steven McDaniel.

PRESENT: Mayor Dave Noerr and Mayor Pro Tem Orchel Krier Council Members Josh Bryant, Jeff Eveland and Ed Whiting City Manager Craig Jones and City Attorney Jason Epperson Deputy City Clerk Darnell Porter

1. CERTIFICATE OF COMMENDATIONS – JEFF EVELAND AND ED WHITING

2. PRESENTATION – CLEAR SOURCE FINANCIAL CONSULTING – USER & REGULATORY FEE STUDY

3. CONDUCT A PUBLIC HEARING AND TO ADOPT A RESOLUTION FOR UPDATING AND

ESTABLISHING USER AND REGULATORY FEES
The public hearing was opened at 6:35 PM to receive input from the public. Seeing none, the public hearing was closed.

Motion: Moved by Bryant, seconded by Eveland to adopt a resolution entitled A

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT, CALIFORNIA,

ADOPTING A SCHEDULE OF USER AND REGULATORY FEES FOR VARIOUS CITY SERVICES.(Resolution No. 4171-22)
AYES: Krier, Bryant, Eveland, Whiting, Noerr
PASSED: 5-0

4. CITIZEN REQUESTS/PUBLIC COMMENTS
There were none.

5. COUNCIL STATEMENTS (NON-ACTION)
Council Member Bryant thanked Council Members Eveland and Whiting for serving on the City Council and thanked Taft Public Works Department for all their hard work cleaning up after the Christmas parade.

Mayor Pro Tem Krier mentioned that he was impressed at the turn out for the Christmas Parade sharing that it was a terrific event for the community.

Mayor Noerr mentioned that the Christmas Parade was wonderful and thanked all the participants and everyone who assisted in putting it together.

6. DEPARTMENT REPORTS
There were none.

City of Taft Council/Successor Agency Meeting
Minutes
December 6, 2022

7. CITY MANAGER STATEMENTS
There were none.

8. CITY ATTORNEY STATEMENTS
There were none.

9. FUTURE AGENDA REQUESTS
There were none.
********************************************************************************************* CONSENT CALENDAR ITEMS 10-14
Motion: Moved by Krier, seconded by Bryant to approve consent calendar items 10-

14. AYES: Krier, Bryant, Eveland, Whiting, Noerr
PASSED: 5-0

10. MINUTES
November 15, 2022 regular
Recommendation – Approve as submitted.

11. PAYMENT OF BILLS
Warrant # 11/25/22 Check No. 97151-97211 $ 247,489.28
Recommendation – Approve payment of the bills.

12. TREASURER’S REPORTS
Recommendation – Motion to receive and file Treasurer’s Reports for the Months of September and October 2022.

13. 2ND READING – GENERAL PLAN AMENDMENT AND ZONING ORDINANCE AMENDMENT

FOR THE DOWNTOWN TAFT SPECIFIC PLAN AND AMENDMENTS TO THE ZONING

REGULATIONS TO ACCELERATE HOUSING DEVELOPMENT
Recommendation – Motion to approve and amend the City of Taft Municipal Code adopting an Ordinance entitled AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TAFT APPROVING ZONING ORDINANCE AMENDMENT NO. 2021-05 AN AMENDMENT OF CHAPTERS 1, 2, 3, 4, 5, 11, 12 AND 14 OF TITLE 6 OF THE TAFT MUNICIPAL CODE TO ACCELERATE HOUSING PRODUCTION IN THE CITY OF TAFT. (Ordinance No. 849-22) City of Taft Council/Successor Agency Meeting
Minutes
December 6, 2022

14. APPROVAL OF MEMORADUM OF AGREEMENT AND EMPLOYEE COMPENSATION PLAN Recommendation – Motion to adopt a resolution entitled A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF TAFT APPROVING THE MEMORANDUM OF AGREEMENT AND

EMPLOYEE COMPENSATION PLAN FOR SERVICE EMPLOYEES INTERNATIONAL UNION (SEIU LOCAL 521) (Resolution No. 4172-22)
********************************************************************************************* ADJOURNMENT - With no further business to conduct the meeting was unanimously adjourned at 7:14 PM.
__________ ____________
Darnell Porter, CMC Dave Noerr
Deputy City Clerk Mayor
REVIEWED BY:

CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: DECEMBER 20, 2022
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:

RESOLUTION DECLARING THE RESULTS OF THE NOVEMBER 8, 2022, GENERAL

MUNICIPAL ELECTION
SUMMARY STATEMENT:

California Election Code 10262(a) states that the Election Official shall complete a canvass of the votes no later than the fourth Friday after the election. A certification of the election was made available Friday, December 8, 2022 by the Kern County Clerk. A Resolution declaring the results of the November 8, 2022 election has been prepared and is being presented for Council’s approval.

Following adoption of the resolution, the City Clerk will proceed with the swearing-in ceremony for those elected.

RECOMMENDED ACTION
Motion to adopt a resolution entitled A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

TAFT, CALIFORNIA, RECITING THE FACT OF THE GENERAL MUNICIPAL ELECTION HELD ON NOVEMBER 8, 2022, DECLARING THE RESULT AND SUCH OTHER MATTERS AS PROVIDED BY LAW.

IMPACT ON BUDGET (Y/N): No
ATTACHMENT (Y/N): Yes – Resolution with Attachment
PREPARED BY: City Clerk
RESOLUTION NO. __________

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT, CALIFORNIA,

RECITING THE FACT OF THE GENERAL MUNICIPAL ELECTION HELD ON NOVEMBER 8, 2022, DECLARING THE RESULT AND SUCH OTHER MATTERS

AS PROVIDED BY LAW
WHEREAS, a General Municipal Election was held and conducted in the City of Taft, California, on Tuesday, November 8, 2022, as required by law; and
WHEREAS, notice of the election was given in time, form and manner as provided by law; that voting precincts were properly established; that election officers were appointed and that in all respects the election was held and conducted and the votes were cast, received and canvassed and the returns made and declared in time, form and manner as required by the provisions of the Elections Code of the State of California for the holding of elections in General Law Cities; and WHEREAS, pursuant to Resolution No. 4148-22, adopted June 7, 2022, the County Election Department canvassed the returns of the election and has certified the results to this City Council, the results are received, attached and made a part hereof as "Exhibit A".

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TAFT, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:

SECTION 1. That the whole number of votes cast in the precincts including absent voter ballots and provisional ballots was 3,906.

SECTION 2. That position, names and ballot measure voted on at the election were as follows:

A. Member of the City Council:

Joshua Bryant
Carlos Chavira
Ron Waldrop
Ed Whiting
Ryan Wade
B. Measure Q - Changing the City Clerk Position from Elected to Appointed SECTION 3. That the number of votes given at each precinct and the number of votes given in the City to each of the persons named for offices for which the persons were candidates are listed in Exhibit "A" attached.

SECTION 4. The City Council does declare and determine that:

Joshua Bryant, Carlos Chavira and Ron Waldrop were elected as Members of the City Council for the full term of four years.

Measure Q received sufficient votes to pass, and therefore the position of the City Clerk will become an appointed position within the City once adopted by ordinance.

SECTION 5. The City Clerk shall enter on the records of the City Council of the City, a statement of the result of the election, showing: (1) The whole number of ballots cast in the City; (2) The names of the persons voted for; (3) For what office each person was voted for; (4) The total number of votes given to each person.

Resolution No. ________

SECTION 6. That the City Clerk shall immediately make and deliver to each of the persons so elected a Certificate of Election signed by the City Clerk and authenticated; that the City Clerk shall also administer to each person elected the Oath of Office prescribed in the Constitution of the State of California and shall have them subscribe to it and file it in the office of the City Clerk. Each and all of the persons so elected shall then be inducted into the respective office to which they have been elected.

SECTION 7. That the City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions.

PASSED, APPROVED AND ADOPTED on the 20th day of December, 2022. _______________________________
Dave Noerr, Mayor
ATTEST:
_______________________________
Yvette Mayfield, MMC
City Clerk
State of California }
County of Kern }ss
City of Taft }
I, Yvette Mayfield, City Clerk of the City of Taft, do hereby certify that the foregoing Resolution was duly and regularly adopted by the City Council of the City of Taft at a regular meeting thereof held on the 20th day of December, 2022, by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:
________________________________
Yvette Mayfield, MMC
City Clerk

REVIEWED BY:

CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: DECEMBER 20, 2022
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:

OATH OF OFFICE ADMINISTERED TO NEWLY ELECTED OFFICIALS AND SELECTION OF MAYOR

AND MAYOR PRO TEM
SUMMARY STATEMENT:

Newly Elected Officials Take Oath of Office:

Council Members Josh Bryant, Carlos Chavira and Ron Waldrop – Oath administered by City Clerk After oaths are administered, the Mayor will relinquish the gavel to the City Clerk who will preside over the meeting until the Mayor is selected. The Clerk will take nominations for the office of Mayor.

If only one (1) name nominated, a roll-call vote will be taken and Council Members should respond either Yeah or Nay. If two (2) or more names nominated, a roll-call vote will be taken and each Council Member should name their choice for Mayor. This will continue until one (1) Council Member has a clear majority of the body and be declared Mayor.

Upon selection of the Mayor, the Clerk will relinquish the gavel to the newly selected Mayor and the Council will then select a Mayor Pro Tem using the same method.

RECOMMENDED ACTION

1. Oath of Office administered

2. Mayor selected

3. Mayor Pro Tem selected
IMPACT ON BUDGET (Y/N): No
ATTACHMENT (Y/N): No
PREPARED BY: City Clerk
REVIEWED BY:

CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: DECEMBER 20, 2022
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:

SECOND READING/ADOPTION OF ORDINANCE NO. 850-22 PURSUANT TO THE GENERAL ELECTION

RESULTS FOR MEASURE Q
SUMMARY STATEMENT:

This item is an administrative item for Ordinance No. 850-22, which was proposed to the voters of Taft at the November 8, 2022 General Election as Measure Q, to be officially adopted pursuant to the declared and certified vote of the results for the election which shows that voters approved Measure Q.

Measure Q proposed taking the position of City Clerk from and elective position to an appointive position. and required a majority (50% plus one) of votes cast by Taft voters to approve the measure.

Approximately 55% of votes cast, were in favor of Measure Q. Pursuant to Elections Code 9217, the measure is considered adopted upon the date that the November 8, 2022 election vote is declared by the City Council, and the votes show that a majority approved the measure. The measure will then take effect ten days after it is adopted.

RECOMMENDED ACTION
Motion to adopt an ordinance entitled AN ORDINANCE OF THE CITY OF TAFT AMENDING MUNICIPAL CODE SECTIONS 1-19-3 THROUGH 1-19-5, AND ADDING 1-19-6 TO THE CITY MUNICIPAL CODE REGARDING APPOINTMENT OF THE CITY CLERK.

IMPACT ON BUDGET (Y/N): No
ATTACHMENT (Y/N): Yes – Ordinance
PREPARED BY: City Clerk
ORDINANCE NO. 850-22

AN ORDINANCE OF THE CITY OF TAFT AMENDING MUNICIPAL
CODE SECTIONS 1-19-3 THROUGH 1-19-5, AND ADDING 1-19-6 TO

THE CITY MUNICIPAL CODE REGARDING APPOINTMENT OF THE

CITY CLERK
WHEREAS, the City of Taft took Measure Q, proposing changing the City Clerk position from an elective position to an appointive position, to the voters at the November 8, 2022 General Election; and
WHEREAS, a simple majority of the voters of Taft voted in the affirmative for the proposed Measure Q, allowing it to pass and come to Council for adoption.

NOW THEREFORE, subject to approval by an affirmative, simple majority vote of the people as required by law, the People of the City of Taft do ordain as follows:

THE MUNICIPAL CODE OF THE CITY OF TAFT IS AMENDED AND ADDED AS FOLLOWS:
1-19-6. This ordinance shall take effect immediately upon a majority vote of the City of Taft’s electors approving it at the election to be held November 8, 2022. Upon such majority vote, all references in the Municipal Code of the City of Taft to the election of an individual to the position of City Clerk shall be stricken, null and void, including, without limitation, references in Municipal Code sections 1-19-3 through and including 1-19-5. Rather, effective immediately, the position of City Clerk shall be filled by a majority vote of the City Council of the City of Taft. The City Clerk shall serve at the pleasure of the City Council, but may be removed only by a majority vote of the entire City Council. The City Clerk shall keep the City Council informed on a regular basis, but shall report to and take direction from only the City Manager. The duties of the City Clerk shall be as required by State of California code and as defined by applicable City Council resolution. The person serving as City Clerk at the time the City of Taft’s electors approve the City Council to appoint the City Clerk shall continue to serve as City Clerk until such appointment by the City Council.

Section 1. This Ordinance authorizes the City of Taft officers and employees to take all steps necessary to implement this Ordinance in the manner required by law.

Section 2. Pursuant to Elections Code Section 9217, this Ordinance shall be considered as adopted upon the date that the vote by the electorate of the City of Taft is declared by the City Council and shall become effective ten (10) days after that date.

Section 3. The City Clerk shall certify to the adoption of this Ordinance by the voters and cause it to be published as required by law.

Ordinance No.______

PASSED AND ADOPTED on this 20th day of December, 2022.
_________________________
, Mayor
Attest:
____________________________
Yvette Mayfield, MMC
City Clerk
Approved as to form:
____________________________
Jason Epperson, City Attorney
STATE OF CALIFORNIA }
COUNTY OF KERN } SS
CITY OF TAFT }
I, Yvette Mayfield, City Clerk of the City of Taft, do hereby certify that this Ordinance was duly adopted by the voters at the November 8, 2022 general election and takes effect immediately following adoption of a resolution declaring the results of the election at a meeting of the City Council held on December 20, 2022 by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:
____________________________
Yvette Mayfield, MMC
City Clerk
REVIEWED BY:

CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: DECEMBER 20, 2022
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:

PUBLIC HEARING – ORDINANCE AMENDMENT OF TITLE 5 OF THE TAFT MUNICIPAL CODE REGARDING THE ADOPTION OF THE 2022 CALIFORNIA BUILDING CODE SUMMARY STATEMENT:

The California Building Standards Commission (CBSC) published the latest 2022 editions of the Building and Fire codes for the State of California. They will become effective for every state agency and local municipality on January 1, 2023. Cities and counties are required to adopt the state’s new building codes every three years with or without local amendments. Amendments are permitted provided they are not less restrictive than the state code. Any amendments to these codes must be supported by findings demonstrating that they are reasonably necessary to protect the health, welfare and safety of the citizens of Taft due to local climatic, geological and topographical conditions.

There are relatively few proposed changes to the State codes as published by CBSC. Local amendments proposed include, but are not necessarily limited to updating section references.

Staff recommends that the City Council hold a public hearing and adopt an ordinance approving an Ordinance Amendment of Title 5 of the Taft Municipal Code, to adopt the 2022 California Building, Residential, Pluming, Mechanical, Electrical, Energy, Green Building Standards, and Fire codes, with certain exceptions, edits and corrections.

RECOMMENDED ACTION

1. Conduct Public Hearing; and

2. Motion to approve an ordinance amendment entitled AN ORDINANCE OF THE CITY

COUNCIL OF THE CITY OF TAFT APPROVING AN ORDINANCE AMENDMENT, AN AMENDMENT OF TITLE 5 OF THE TAFT MUNICIPAL CODE, TO ADOPT THE 2022

CALIFORNIA BUILDING, RESIDENTIAL, PLUMBING, MECHANICAL, ELECTRICAL, ENERGY,

GREEN BUILDING STANDARDS, AND FIRE CODES, WITH CERTAIN EXCEPTIONS, EDITS AND CORRECTIONS for first reading by title only and reading of such be waived.

IMPACT ON BUDGET (Y/N): N/A
ATTACHMENT (Y/N): Ordinance
PREPARED BY: Mark Staples, Director, Planning & Development Services ORDINANCE NO. _______

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TAFT
APPROVING AN ORDINANCE AMENDMENT OF TITLE 5 OF
THE TAFT MUNICIPAL CODE, TO ADOPT THE 2022

CALIFORNIA BUILDING, RESIDENTIAL, PLUMBING,

MECHANICAL, ELECTRICAL, ENERGY, GREEN BUILDING

STANDARDS, AND FIRE CODES, WITH CERTAIN EXCEPTIONS,

EDITS AND CORRECTIONS
WHEREAS, the State of California every three years adopts certain model codes with State Amendments known as the California Code of Regulations, Title 24, Parts 1 through 12, also known as the California Building Standards Code, as defined in the California Building Standards Law commencing with Section 18901 of the Health and Safety Code; and WHEREAS, the provisions of the California Building Standards Code apply to all buildings throughout the State, and the City of Taft is bound by code to enforce those regulations when they become effective as determined by the State Building Standards Commission; and WHEREAS, the current Title 5 of the Taft Municipal Code references expired State code editions that would conflict with the current referenced California Building Standards Code; and WHEREAS, the City Council reviewed and commented on a draft ordinance amendment of Title 5 of the Taft Municipal Code at its regular meeting on December 20, 2022; and WHEREAS, the City Council studied and considered the written findings for approval of the Ordinance Amendment, City Staff’s written and oral reports, and all public testimony before making a decision on this request; and
WHEREAS, the laws and regulations relating to the preparation and adoption of environmental documents, as set forth in the State Guidelines Implementing the California Environmental Quality Act have been adhered to; and
WHEREAS, the City Council has fully considered this request and the potential environmental effects.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TAFT DOES HEREBY ORDAIN AS FOLLOWS:

SECTION 1. The City Council hereby finds and determines all the amendments, deletions, and additions to the California Building Standards Code and other codes are necessary due to the following:

Climatic – The City of Taft experiences periods of high temperatures accompanied by low humidity and high winds each year. The City also experiences periods of intense rainfall, which creates the need for special drainage precautions.

Ordinance No. _______
December 20, 2022

Local Geological Conditions – The City of Taft is located in the Central California region which is a populated area having buildings constructed near a vast array of fault systems capable of producing major earthquakes. A severe seismic event could cause wide-spread damage, disrupt communications, damage gas mains, cause extensive electrical hazards, and place extreme demands on the limited and widely dispersed resources of rescue and fire fighting resources resulting in failure to meet the fire and life safety needs of the community.

Local Topographical Conditions – The City of Taft being located adjacent to open vegetated and crude oil production areas subject to consistently high winds and fires, necessitates the amendments hereby adopted to address and clarify special needs to reduce fire hazard at the time of any disaster, natural or manmade, and to reduce hazards resulting from landslides, excessive erosion, and/or flooding.

SECTION 2. Title 5, Chapter 1, Section 5-1-10(B) of the Taft Municipal Code is amended to read:
5-1-10: THRESHOLD REQUIREMENTS:
(B) Non-Covered Projects: All other projects, construction, additions, alterations, repair and remodel, and tenant improvement projects that are below the thresholds for Covered Projects listed above.

1. Some permitted projects are identified as Exemptions from WMP Requirements in section 5-1-13.

2. All other projects shall employ best management practices and encourage the diversion of fifty percent (50%) of all project related construction and demolition waste from local landfills.

SECTION 3. Title 5, Chapter 2, section 5-2-3 of the Taft Municipal Code is amended to read:
5-2-3: Building Code- Adoption of Code.

These regulations known as the “California Building Code,” 2022 Edition, California Code of Regulations, Title 24, Part 2, Volumes 1 and 2, which incorporate by adoption the 2021 International Building Code, with necessary California amendments, including all appendices, as published by the International Code Council, is hereby adopted and made part of this Chapter by reference with the same force and effect as if fully set forth herein, except such provisions as are hereinafter added, deleted or amended as follows; Prior amendment of adding Section 1612.3 to Title 24, Part 2, of the California Building Code shall be deleted:

Ordinance No. _______
December 20, 2022

SECTION 4. Title 5, Chapter 3, section 5-3-3 of the Taft Municipal Code is amended to read:
5-3-3: Mechanical Code- Adoption of Code.

These regulations known as the “California Mechanical Code,” 2022 Edition, California Code of Regulations, Title 24, Part 4, which incorporate by adoption the 2021 Uniform Mechanical Code, with necessary California amendments, including all appendices, as published by the International Association of Plumbing and Mechanical Officials, is hereby adopted and made part of this Chapter by reference with the same force and effect as if fully set forth herein.

SECTION 5. Title 5, Chapter 6, section 5-6-3 of the Taft Municipal Code is amended to read:
5-6-3 Plumbing Code- Provisions Adopted.

These regulations known as the “California Plumbing Code,” 2022 Edition, California Code of Regulations, Title 24, Part 5, which incorporate by adoption the 2021 Uniform Plumbing Code, with necessary California amendments, including all appendices, as published by the International Association of Plumbing and Mechanical Officials, 4755 E.

Philadelphia St. Ontario, CA 91761, is hereby adopted and made part of this Chapter by reference with the same force and effect as if fully set forth herein.

Section 813 of Title 24, Part 5, is amended with the following sections added as follows:
813.2 Swimming pool wastewater shall be disposed of as hereinafter set forth in this section and the type of disposal proposed shall be approved by the administrative authority prior to the commencement of any work. A means of disposal of the total contents of the pool (periodic emptying) without surface runoff shall be established to the satisfaction of the administrative authority.
813.3 Except as provided in section 813.4, when a public sewer or storm drain of adequate capacity is available for use, swimming pool wastewater shall be discharged there into and permission shall be obtained in writing from the proper authority to do so.

A copy of such permission stating the maximum size of the waste line between the receptor and the sewer, and other specific requirements, shall accompany any applications for a permit made to the administrative authority. 813.4 Where space and conditions are such that no hazard, nuisance or unsanitary conditions evidenced, swimming pool wastewater may be used for irrigation by surface or subsurface spreading.
813.5 When no other means of wastewater disposal is available, a drywell may be installed. Each such drywell shall be constructed in the manner described for cesspools Ordinance No. _______
December 20, 2022

in Appendix H of this code, and drywells receiving only filter backwash shall have a capacity of at least twice the amount of effluent discharged during one normal backwash operation, but shall in no case have less than a five (5) foot (1.5m) vertical sidewall. When a pool emptying or other drains are proposed the size and leaching capacity of such drywell shall be proportionately increased to the satisfaction of the administrative authority. No wastewater other than that from a swimming pool shall discharge into any such drywell, and no wastewater from any swimming pool shall discharge into a private sewage disposal system.
813.6 No direct connection shall be made between any storm drain, sewer, drainage system, drywell, or subsoil irrigation line and any line connected to a swimming pool. 813.7 Wastewater from any filter, scum gutter overflow, pool emptying line, or similar apparatus or appurtenance shall discharge into an approved type receptor. The flood level rim of each such receptor shall be at least six (6) inches (152.4mm) above the flood level of the adjacent ground. Each such receptor, when permitted to be connected to any part of a drainage system, shall be provided with a three (3) inch (76.2m) trap. 813.8 Except as provided in section 813.9, the discharge outlet terminal from any pool or filter shall be protected from backflow by an air gap at least six (6) inches (152.4mm) above the flood rim of the receptor.
813.9 No scum gutter drain, overflow drain, backwash discharge drain, or pool emptying line shall enter any receptor below the rim unless the pool piping at its deepest point, the bottom of the filters and the bottom of the scum gutter drain trough or overflow inlets are at least six (6) inches (152.4 mm) above the overflow rim of the receptor. 813.10 A positive point of potable water supply to each swimming pool shall be established and shall be installed as required by Chapter 6 of this code. 813.11 Plans for other that private swimming pools shall be approved by the health officer before any water supply or waste discharge permit is issued. 813.12 All swimming pools shall be equipped with a filtration system which shall be installed in conformance with standards established by the administrative authority, which filtration system will permit the reuse of the water in swimming pools for a period of not less than one (1) year.

A swimming pool is defined as a portable or permanent artificial basin, chamber, or tank which when filled with water to overflow contains more than one thousand (1,000) gallons or is over two (2) feet in depth at any point.
813.13 A private wading pool is exempt from the foregoing requirements, but must be maintained in a sanitary condition. A private wading pool is defined as a portable or Ordinance No. _______
December 20, 2022

permanent artificial basin, chamber, or tank maintained by an individual for wading by small children which when filled with water to overflow contains less than one thousand (1,000) gallons and does not exceed two (2) feet at any point. 813.14 Recirculating water for swimming pools shall be constructed and installed under the same standards and requirements as potable water piping in Chapter 6 of this code.

SECTION 6. Title 5, Chapter 7, section 5-7-3 of the Taft Municipal Code is amended to read:
5-7-3: Electrical Code- Provisions Adopted.

These regulations known as the “California Electrical Code,” 2022 Edition, California Code of Regulations, Title 24, Part 3, which incorporate by adoption the 2020 Edition of the National Electrical Code, with necessary California amendments, including all the Annexes A through J, as published by the International Code Council, is hereby adopted and made part of this Chapter by reference with the same force and effect as if fully set forth herein.

SECTION 7. Title 5, Chapter 9 of the Taft Municipal Code is amended to read:
5-9-2 California Fire Code- Adopted of Code
These regulations known as the “California Fire Code,” 2022 Edition, California Code of Regulations, Title 24, Part 9, which incorporate by adoption the 2021 International Fire Code, with necessary California amendments, including appendix chapters and local amendments adopted by Chapter 17.32 Fire Code of the Code of Building Regulations of Kern County, and as published by the International Code Council, is hereby adopted and made part of this Chapter by reference with the same force and effect as if fully set forth herein.

SECTION 8. Title 5, Chapter 13 of the Taft Municipal Code is amended to read:
5-13-3: Residential Code- Adoption of Code:

These regulations known as the “California Residential Code,” 2022 Edition, California Code of Regulations, Title 24, Part 2.5, which incorporate by adoption the 2021 International Residential Code, with necessary California amendments, including all appendices, as published by the International Code Council, is hereby adopted and made part of this Chapter by reference with the same force and effect as if fully set forth herein.

SECTION 9. Title 5, Chapter 14 of the Taft Municipal Code is amended to read:
5-14-2: Application of Code: The Taft Energy Code shall apply to all new construction, additions and alterations within the City.

Ordinance No. _______
December 20, 2022

5-14-3 Energy Code- Adoption of Code:

These regulations known as the “California Energy Code,” 2022 Edition, California Code of Regulations, Title 24, Part 6, as published by the International Code Council, is hereby adopted and made part of this Chapter by reference with the same force and effect as if fully set forth herein.

SECTION 10. Title 5, Chapter 15 of the Taft Municipal Code is amended to read:
5-15-3: Historic Code: Adoption of Code
These regulations known as the “California Historical Building Code,” 2022 Edition, California Code of Regulations, Title 24, Part 8, as published by the International Code Council, is hereby adopted and made part of this Chapter by reference with the same force and effect as if fully set forth herein.

SECTION 11. Title 5, Chapter 16 of the Taft Municipal Code is amended to read:
5-16-3: Existing Building Code: Adoption of Code:

These regulations known as the “California Existing Building Code,” 2022 Edition, California Code of Regulations, Title 24, Part 10, which incorporate by adoption the 2021 International Existing Building Code, with necessary California amendments, including all appendices and resources, as published by the International Code Council, is hereby adopted and made part of this Chapter by reference with the same force and effect as if fully set forth herein.

SECTION 12. Title 5, Chapter 17 of the Taft Municipal Code is amended to read:
5-17-3: Green Building Standards Code: Adoption of Code.

These regulations known as the “California Green Building Standards Code,” 2022 Edition, California Code of Regulations, Title 24, Part 11, as published by the International Code Council, not including Appendix Chapters A4, A5 and A6.1, is hereby adopted and made part of this Chapter by reference with the same force and effect as if fully set forth herein.

SECTION 13. Title 5, Chapter 18 of the Taft Municipal Code is amended to read:
5-18-3: Referenced Standards Code: Adoption of Code
That code known as the 2022 California Referenced Standards Code of the California Code of Regulations Title 24, Part 12, as published by the International Code Council, is Ordinance No. _______
December 20, 2022

hereby adopted and made part of this Chapter by reference with the same force and effect as if fully set forth herein.

SECTION 14. Title 5, Chapter 19 of the Taft Municipal Code is amended to read:
5-19-3: Administrative Code Adopted:

That code known as the 2022 California Administrative Code of the California Code of Regulations, Part 1, as published by the International Code Council, is hereby adopted and made part of this Chapter by reference with the same force and effect as if fully set forth herein.

SECTION 15. The proposed amendment is exempt from the requirements of the California Environmental Quality Act (CEQA) as set forth in Section 15061(b)(3) of the CEQA Guidelines as the proposed amendment will have no significant effect on the environment.

SECTION 16. If any section, subsection, sentence, clause or phrase of this Resolution is for any reason held to be unconstitutional, such decision shall not affect the validity of the remaining sections of this Ordinance. The City Council hereby declares that if would have adopted this Ordinance, and each section, subsection, clause and phrase thereof, irrespective of the face that any one or more sections, subsections, sentences, clause or phrases be declared invalid or unconstitutional.

Ordinance No. _______
December 20, 2022

SECTION 17. This Ordinance shall take effect thirty (30) days after the date of its adoption, and within fifteen (15) days after its adoption shall be published at least once in the Daily Midway Driller, a newspaper of general circulation, published and circulated in the City of Taft together with the names of members of the City Council voting for and against the same.

PASSED AND ADOPTED on this day of , 20__.
_________________________
Dave Noerr, Mayor
Attest:
____________________________
Yvette Mayfield, MMC
City Clerk
Approved as to form:
____________________________
Jason Epperson, City Attorney
STATE OF CALIFORNIA }
COUNTY OF KERN } SS
CITY OF TAFT }
I, Yvette Mayfield, City Clerk of the City of Taft, do hereby certify that the foregoing Ordinance had its first reading on ____________________________, and had it second reading on ___________________________, and was passed by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

ABSENT: COUNCIL MEMBERS:
____________________________
Yvette Mayfield, MMC
City Clerk

REVIEWED BY:

CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
____________________________________________________________________________________________________________ DATE: DECEMBER 20, 2022
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:

CANCELLATION OF JANUARY 3, 2023 MEETING
SUMMARY STATEMENT:

Due to the holidays and the New Year’s , holiday being recognized on January 2, 2023, staff recommends cancelling the Tuesday, January 3, 2023 City Council meeting. Given the likelihood that many Taft residents and business owners will be either out of town or otherwise engaged for the holidays, it is unlikely to expect full public participation. Cancelling a City Council meeting does not have to delay a Council decision, as all issues that would otherwise have been addressed will be heard at other regular meetings, or at a special meeting called for the Council, in the event that time-sensitive items need to be addressed.

RECOMMENDATION:

Motion to approve the cancellation of the January 3, 2023 City Council Meeting.

IMPACT ON BUDGET (Y/N): No
ATTACHMENT (Y/N): No
PREPARED BY: City Clerk
REVIEWED BY:

CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: DECEMBER 20, 2022
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:

CLOSE OUT AUDIT REPORT FOR INMATE WELFARE FUND
SUMMARY STATEMENT:

The California Department of Corrections and Rehabilitation (CDCR) conducted a close out audit of the Inmate Welfare Fund. The city was contacted April 5, 2022, that they were going to conduct an audit and the audit was going to covered the period of July 1, 2018 through May 31, 2021. The challenge that was encountered was that the facility had been closed close to a year and most all documents were boxed and turned over and set on a schedule for destruction. Also purchase approvals between CDCR and the facility were completed vis email, which we were unable to retrieve.

At the conclusion of the audit the city forwarded to CDCR $99,366. $91,255.26 was in an account at United Security Bank and the remaining amount of $8,110.74 was paid from the MCCF reserves.

RECOMMENDED ACTION:

Motion to accept and file the Final Close Out Audit Report for the Inmate Welfare Fund dated December 8, 2022.

IMPACT ON BUDGET (Y/N): No
ATTACHMENT (Y/N): Yes, audit report.

PREPARED BY: Teresa Binkley, Finance Director
STATE OF CALIFORNIA — DEPARTMENT OF CORRECTIONS AND REHABILITATION GAVIN NEWSOM, GOVERNOR

OFFICE OF AUDITS AND COURT COMPLIANCE
PO Box 942883
Sacramento, CA 94283-0001
Teresa Binkley, Finance Director
City of Taft
209 E. Kern St.

Taft, CA 93268
Dear Ms. Binkley:

The California Department of Corrections and Rehabilitation’s Office of Audits and Court Compliance (OACC) completed a close-out audit of the Inmate Welfare Fund administered by the City of Taft for the Taft Modified Community Correctional Facility (MCCF) under Contract No. C5607828. The audit covered the period of July 1, 2018 to May 31, 2021.

Enclosed is a copy of the final audit report. The report includes your response and our follow-up comments. According to CDCR’s Department Operations Manual Section 22090.7 (enclosed), if you wish to appeal the final audit report to the Administrative Review Committee, please submit your request in writing within 30 calendar days of the date of this letter.

The written appeal must clearly identify the specific finding(s), or portion of the specific finding, that you dispute. In addition, the written appeal must also (1) set forth all facts in support of your position on each disputed finding, and (2) include all evidence and documentation in support of your position on each disputed finding.

If your appeal consists of the written response previously provided and included in the final audit report, please state so in your formal appeal letter. If you wish to include further explanation or documentation, you may do so as part of your formal appeal.

Furthermore, the written appeal must include a written certification signed by you under penalty of perjury pursuant to California Code of Civil Procedure Section 2015.5 that the appeal is made in good faith, and that the supporting evidence and documentation is accurate and complete.

Lastly, any final audit report findings resulting in disallowances that you do not appeal must be repaid to the State within 30 calendar days of the date of this letter. CDCR Accounting will send the City of Taft an invoice for all undisputed findings.

DocuSign Envelope ID: 7B97E0AE-5FCD-42D6-AD9B-CC73A3A478B3 Teresa Binkley, Finance Director

Should you have questions or require additional information regarding the contents of this report, please contact Jonathan Geffrey, Supervising Management Auditor, at (916) 204-7934.

Sincerely,

MARC WILSON
Deputy Director
Office of Audits and Court Compliance
Enclosure
cc: Craig Jones, City Manager, City of Taft
Charlene Terrell, Accounting Assistant, City of Taft
Amy Miller, Director, Division of Correctional Policy Research and Internal Oversight Anne Marie Nielsen, Chief, Audits and Operational Data Branch, OACC Jonathan Geffrey, Supervising Management Auditor, OACC
Sharon Love-Cole, Associate Director, Accounting Services Branch Michele Gomez-Essex, Accounting Administrator II, Accounting Services Branch Edward Vasconcellos, Chief Deputy Warden, Contract Beds Unit Carolyn Flores, Associate Warden, Contract Beds Unit
Brian McLarty, Staff Services Manager I, Contract Beds Unit Jacob Salomon, Staff Services Manager I, Division of Rehabilitative Programs DocuSign Envelope ID: 7B97E0AE-5FCD-42D6-AD9B-CC73A3A478B3 A
DECEMBER 2022
Inmate Welfare Fund Audit
City of Taft
Contract Number: C5607828
DocuSign Envelope ID: 7B97E0AE-5FCD-42D6-AD9B-CC73A3A478B3 This report is intended solely for the information and use of the California Department of Corrections and Rehabilitation and the City of Taft; it is not intended to be and should not be used by anyone other than the specified parties. However, this report is a matter of public record and its distribution is not limited.

DocuSign Envelope ID: 7B97E0AE-5FCD-42D6-AD9B-CC73A3A478B3 Contents

Summary ................................................................................................................................................... 1 Conclusion ........................................................................................................................................... 1 Recommendation................................................................................................................................ 1 Introduction ............................................................................................................................................... 2 Background.......................................................................................................................................... 2 Audit Results ............................................................................................................................................. 3 Finding 1–Taft Underreported the IWF Balance by $19,126 ......................................................... 3

1.1–Unallowabe Inmate Benefit Expenditures $9,226 ............................................................. 4

1.2–Unallowable Workers’ Compensation Expenditures $8,223............................................. 4

1.3–Unallowable Excess Canteen Salaries $1,927................................................................... 5

1.4–Unallowable Canteen Staff Benefits $334 ......................................................................... 6

1.5– Unreported Bank Activities after Contract Ended ($584) ................................................. 6 Appendix A - Scope and Methodology ...................................................................................................... 8 Appendix B - Criteria ................................................................................................................................. 9 Contractor's Response………………………………………………………………………………………………………………..11 OACC's Comments on Contractor's Response……………………………………………………………………………...12 DocuSign Envelope ID: 7B97E0AE-5FCD-42D6-AD9B-CC73A3A478B3 California Department of Corrections and Rehabilitation Office of Audits and Court Compliance
Inmate Welfare Fund Audit
City of Taft
1 Summary
The California Department of Corrections and Rehabilitation’s (CDCR) Office of Audits and Court Compliance (OACC) is authorized to perform audits, internal control reviews, and compliance assessments either on behalf of, or at the request of, CDCR’s executive management team.

The CDCR’s Contract Beds Unit (CBU) requested a close-out audit of the Inmate Welfare Fund (IWF) administered by the City of Taft (Taft). The purpose of the audit was to determine whether the IWF revenues, expenses, and balance reported by Taft for the Taft Modified Community Correctional Facility (MCCF) were accurate and supported by documentation, and whether the IWF expenses complied with applicable laws, regulations, and contract requirements.

We conducted this remote audit in accordance with Generally Accepted Government Auditing Standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives.

In performing this audit, we interviewed employees of CBU and Taft. We also reviewed and analyzed Taft’s accounting records, payroll records, and other necessary supporting documentation to address our objectives. The audit period for this review was July 1, 2018 to May 31, 2021.

CONCLUSION
We found that Taft generally complied with the laws, regulations, and requirements of the contract pertaining to the IWF. Specifically, we determined that the majority of the IWF revenues and expenses we reviewed were reported accurately, were adequately supported by financial records, and were compliant with applicable laws, regulations, and contract requirements.

At the end of the contract, Taft reported that the IWF ending balance was $80,240. However, we found that the IWF ending balance should have been $99,366, as Taft underreported the IWF ending balance by $19,126. Specifically,
 Taft purchased unallowable inmate benefit items, resulting in the IWF balance being underreported by $9,226.
 Taft did not apply the correct allocation rate per the contract to seven quarters of workers’ compensation benefits for the canteen staff position, and therefore overcharged the IWF $8,223.
 Taft charged the IWF $1,927 more than the contract’s allowed budget for the canteen staff position for the 2018-19, 2019-20, and 2020-21 fiscal years.  Taft did not apply the correct allocation rate per the contract to canteen staff benefits, resulting in Taft overcharging the IWF $334. Specifically, Taft applied an incorrect allocation rate to the life insurance benefits for the entire contract and health insurance benefits for 3 months.
 Taft overreported the IWF ending balance by $584. This occurred because Taft had $794 of unreported expenses, $101 of accrued interest, and $109 for a canteen commission deposit.

RECOMMENDATION
Taft should remit the $99,366 audited IWF balance to CDCR.

DocuSign Envelope ID: 7B97E0AE-5FCD-42D6-AD9B-CC73A3A478B3 California Department of Corrections and Rehabilitation Office of Audits and Court Compliance
Inmate Welfare Fund Audit
City of Taft
2 Introduction

BACKGROUND
CDCR entered into an agreement with Taft to provide housing and services for California inmates at the Taft MCCF, under Contract No. C5607828.

The contract term was from July 1, 2018 through June 30, 2023, for a maximum dollar amount of $69,449,442. No amendment was made to this agreement. However, on March 15, 2021, CBU notified Taft of the termination of Contract No. C5607828, effective May 31, 2021. This early contract termination was due to an overall CDCR incarcerated persons population reduction.

On June 30, 2021, CBU sent a letter to Taft requesting remittance for the remaining balance of the MCCF IWF in the amount of $80,240. Taft was preparing to make this remittance, but opted to delay it pending CDCR’s audited IWF balance.

The contract required Taft to establish an IWF account system for the benefit of the inmates housed at the Taft MCCF in accordance with California Penal Code Sections 5005 and 5006; CDCR Department Operations Manual (DOM) Section 23010; California Code of Regulations (CCR) Title 15, Subchapter 3, Article 4; and Section IV of the Financial Management Handbook (FMH).

Taft received funding from two different sources: (1) CDCR, which paid for prison operation services through the per diem rate specified in the contract, and (2) the IWF, which reimbursed the commissary-related operation costs. CBU managed the contract and approved the contract’s IWF expenditures. The contract required Taft to complete and submit a Facility Data Compilation Report (FDCR) on a monthly basis. FDCRs were to be completed in their entirety and submitted on the 15th of the following month to the Chief of CBU or
designee.

The Penal Code Section 5006 states in part, “The money in the fund shall be used solely for the benefit and welfare of inmates of prisons and institutions under the jurisdiction of the Department of Corrections and Rehabilitation…The
moneys in the fund shall constitute a trust held by the Secretary of the Department of Corrections and
Rehabilitation for the benefit and welfare, as herein
defined, of all of the inmates of institutions and prisons under the jurisdiction of the department.”
The City of Taft MCCF:
 Is a public agency owned and operated
by the City of Taft, CA.
 Was built in 1990 and opened January
1991.
 Closed in November of 2011 due to
prison realignment.
 Reopened in February 2014 under
contract with CDCR to house 600
inmates.
 CDCR’s contract terminated on
May 31, 2021.

DocuSign Envelope ID: 7B97E0AE-5FCD-42D6-AD9B-CC73A3A478B3 California Department of Corrections and Rehabilitation Office of Audits and Court Compliance
Inmate Welfare Fund Audit
City of Taft
3 Audit Results
FINDING 1 – TAFT UNDERREPORTED THE IWF BALANCE BY $19,126 In May 2021, Taft reported on the FDCR that the IWF ending balance was $80,240. However, we found that Taft underreported the IWF ending balance by $19,126. As a result, we determined that the IWF ending balance should have been $99,366.

The IWF ending balance reported by Taft is not accurate because Taft reported multiple unallowable inmate benefit expenditures. In addition, Taft overreported workers’ compensation expenditures and canteen staff benefits due to incorrect allocations. Furthermore, Taft reported unallowable excess canteen salaries and did not include activities that occurred after the close of the contract on the FDCRs. Table 1 below summarizes the questioned amounts.

Table 1: Summary of Questioned Underreported Amounts

On June 30, 2021, CBU requested that Taft remit to CDCR the IWF ending balance of $80,240.

However, Taft requested to defer the remittance payment until an audited IWF balance was agreed upon. As such, Taft has not made any remittance to CDCR, and it should remit $99,366 as outlined in Table 2 below.

Table 2: Summary of Remittance Due to CDCR

Recommendation
Taft should remit the $99,366 audited IWF balance to CDCR.

DESCRIPTION

QUESTIONED
AMOUNT
Unallowable Inmate Benefit Expenditures $ 9,226
Unallowable Workers’ Compensation Expenditures 8,223
Unallowable Excess Canteen Salaries 1,927
Unallowable Canteen Staff Benefits 334
Unreported Bank Activities (584)
Total Amount Underreported on the IWF Balance $ 19,126

DESCRIPTION

QUESTIONED
AMOUNT
Reported IWF Balance $ 80,240
Underreported IWF Transactions 19,126
Total Remittance Due to CDCR $ 99,366
DocuSign Envelope ID: 7B97E0AE-5FCD-42D6-AD9B-CC73A3A478B3 California Department of Corrections and Rehabilitation Office of Audits and Court Compliance
Inmate Welfare Fund Audit
City of Taft
4 1.1 – UNALLOWABLE INMATE BENEFIT EXPENDITURES $9,226
Condition
Taft charged the IWF $9,226 in unallowable inmate benefit expenditures as detailed in Table 3.

Table 3: Unallowable Inmate Benefit Expenditures

Criteria
Contract No. C5607828 states that expenditures from the IWF must be in compliance with DOM and the FMH and must have final approval from the Chief of CBU. DOM specifically states that purchases of nonfiction, text, or reference books, as well as furniture and appliances for family visiting and/or family housing units, shall not be financed from the IWF.

Cause/Consequence
Taft was unaware that these inmate benefit expenditures were not to be financed from the IWF per the contract. As a result, $9,226 was incorrectly reported on the FDCR.

1.2– UNALLOWABLE WORKERS’ COMPENSATION EXPENDITURES $8,223

Condition
Taft charged the IWF $8,223 more than the contract allows for workers’ compensation expenditures. Specifically, Taft overcharged the IWF for 7 of the 12 quarters during the contract term. Table 4 below summarizes the unallowable workers’ compensation expenditures.

Table 4: Summary of Unallowable Workers’ Compensation Expenditures

Criteria
Section III of the FMH states that benefits and payroll taxes typically include, but are not limited to, the following: medical, dental, state and federal unemployment, retirement, workers compensation, social security, and disability insurance. The contract’s staffing budget for all 3 fiscal years states the allowed allocation rate for canteen staff benefits is 15 percent per fiscal year. Furthermore, the

DESCRIPTON

QUANTITY

QUESTIONED
AMOUNT
Microwaves 16 $ 5,651
Vinyl Chairs 50 2,000
Coffee Urns 14 587
Nonfiction/reference books 9 572
Irons 20 416
Total Unallowable Inmate Benefit Expenditures $ 9,226

FISCAL YEAR QUARTER REPORTED ON FDCR AUDITED AMOUNT QUESTIONED AMOUNT 2018-19 1ST $ 1,220 $ 203 $ 1,017
2018-19 4TH 1,345 288 1,057
2019-20 4TH 1,020 192 828
2020-21 1ST 1,380 194 1,186
2020-21 2ND 1,591 195 1,396
2020-21 3RD 1,781 188 1,593
2020-21 4TH 1,350 204 1,146
Total Unallowable Workers’ Compensation Expenditures $ 8,223 DocuSign Envelope ID: 7B97E0AE-5FCD-42D6-AD9B-CC73A3A478B3 California Department of Corrections and Rehabilitation Office of Audits and Court Compliance
Inmate Welfare Fund Audit
City of Taft
5 contract states that each facility shall budget and expend IWF expenditures so as not to exceed budget allocations and revenues from IWF activities.

Cause/Consequence
Taft did not apply the correct allocation rate of 15 percent to the workers’ compensation premium for the canteen staff position for 7 of the 12 quarters in the contract. For 6 of the 7 quarters, Taft incorrectly used a 70 percent allocation rate. In addition, Taft included the workers’ compensation premium charges for a non-IWF employee. For the remaining incorrect quarter, Taft’s calculation was unsupported, so an average of the 11 quarters that included supporting documentation was used to determine the amount of allocable workers’ compensation. Consequently, these errors resulted in an $8,223 overcharge to the IWF.

1.3– UNALLOWABLE EXCESS CANTEEN SALARIES $1,927

Condition
Taft charged the IWF $1,927 more than the contract’s allowed budget for the canteen staff position for the 2018-19, 2019-20, and 2020-21 fiscal years. Table 5 below summarizes the unallowable excess canteen salaries.

Table 5: Summary of Unallowable Excess Canteen Salaries

Criteria
The contract’s staffing budget for all 3 fiscal years states the allowed budget for canteen salaries is $8,552 per fiscal year. Furthermore, the contract states each facility shall budget and expend IWF expenditures so as not to exceed budget allocations and revenues from IWF activities. In addition, the FMH states any change to a budgeted line item requires prior written approval from the Chief of CBU before implementation. The FMH further states the contractor must use the Budget Revision Form if they wish to adjust funding or staffing by increasing or decreasing the budget from one line item to another.

Cause/Consequence
Taft stated that the 2019-2020 fiscal year actually had 27 payrolls instead of the projected 26.

However, Taft did not include the extra payroll in its contract’s budget. In addition, Taft did not request a contract amendment or budget transfer request for the excess salary for any of the 3 fiscal years. As a result, Taft overcharged the IWF by $1,927.

FISCAL YEAR
CONTRACT’S

MAXIMUM

ANNUAL SALARY

CANTEEN

SALARIES

CHARGED

QUESTIONED
AMOUNT
2018-19 $ 8,552 $ 8,870 $ 318
2019-20 8,552 10,078 1,526
2020-21 8,552 8,635 83
Total Unallowable Excess Canteen Salaries $ 1,927
DocuSign Envelope ID: 7B97E0AE-5FCD-42D6-AD9B-CC73A3A478B3 California Department of Corrections and Rehabilitation Office of Audits and Court Compliance
Inmate Welfare Fund Audit
City of Taft
6 1.4– UNALLOWABLE CANTEEN STAFF BENEFITS $334

Condition
Taft charged the IWF $334 more than the contract allows for canteen staff benefits. Specifically, Taft charged an additional $302 in health insurance premiums for 3 months and an additional $32 in life insurance premiums for the entire contract term. Table 6 below summarizes the unallowable canteen staff benefits.

Table 6: Summary of Unallowable Canteen Staff Benefits

Criteria
The contract’s staffing budget for all 3 fiscal years states that the allowed allocation rate for canteen staff benefits is 15 percent per fiscal year. Furthermore, the contract states each facility shall budget and expend IWF expenditures so as not to exceed budget allocations and revenues from IWF activities.

Cause/Consequence
Taft did not apply the correct allocation rate of 15 percent to the health and life insurance premiums for January, February, and March 2020 for the canteen staff position. Furthermore, Taft did not apply the correct allocation rate of 15 percent to the life insurance premiums for the remaining 32 months of the contract term. Consequently, Taft overcharged the IWF balance by $334.

1.5 – UNREPORTED BANK ACTIVITIES AFTER CONTRACT ENDED ($584)

Condition
Taft’s IWF bank account had additional activities after the contract closed on May 31, 2021, which were not included on the FDCRs. Specifically, the additional activities included a canteen commission deposit of $109, accrued interest in the amount of $101 from June 2021 through June 2022, and unreported expenditures that totaled $794. As shown in Table 7 below, the remittance should be reduced by $584.

Table 7: Summary of Unreported Bank Activities

DESCRIPTION

QUESTIONED
AMOUNT
Canteen Commission $ 109
Accrued Interest 101
Unreported Expenditures (794)
Total Unreported Bank Activities ($ 584)
Criteria
Section III of the FMH states that the contractor is required to have an accounting system that provides information necessary to identify all revenues and expenditures of program funds, and

DESCRIPTION

REPORTED ON
FDCR

AUDITED
AMOUNT

QUESTIONED
AMOUNT
Health Insurance $ 746 $ 444 $ 302
Life Insurance 48 16 32
Total Unallowable Canteen Staff Benefits $ 334
DocuSign Envelope ID: 7B97E0AE-5FCD-42D6-AD9B-CC73A3A478B3 California Department of Corrections and Rehabilitation Office of Audits and Court Compliance
Inmate Welfare Fund Audit
City of Taft
7 that program income does not belong to the contractor, but is held by the contractor on behalf of the State. In addition, the contractor should account for and report to the CBU (via cost reports) all such program income. Furthermore, the contract states that any and all such program income shall be deposited by the contractor into one or more Federal Deposit Insurance Corporation (FDIC)-insured interest-bearing bank accounts on behalf of the State, and the funds shall be remitted to the State upon request, or upon contract termination, whichever occurs first.

Cause/Consequence
Taft was required to remit the remaining IWF funds to CBU upon contract termination. On June 30, 2021, CBU requested that Taft remit to CDCR the IWF ending balance of $80,240.

However, Taft requested to defer the remittance payment until an audited IWF balance was agreed upon. As a result, interest accrued from June 2021 through June 2022. In addition, some transactions were not reported on the FDCRs, as these posted to the bank account after the contract closed. Specifically, a canteen commission check was received in June 2021, and expenditures that incurred on various dates during the contract period were paid in July 2021. As a result, Taft’s remittance should be reduced by $584.

DocuSign Envelope ID: 7B97E0AE-5FCD-42D6-AD9B-CC73A3A478B3 California Department of Corrections and Rehabilitation Office of Audits and Court Compliance
Inmate Welfare Fund Audit
City of Taft
8 Appendix A - Scope and Methodology
OACC is authorized to perform audits, internal control reviews, and compliance assessments either on behalf of, or at the request of, CDCR’s executive management team. The purpose of the audit was to determine whether Taft reported the IWF revenues, expenses, and balance correctly and in compliance with applicable laws, regulations, and contracts during the period of July 1, 2018 through May 31, 2021. Table 8 below lists the audit objectives and the methods used to address those objectives.

Table 8: Audit Objectives and Methods Used to Address Them

AUDIT OBJECTIVE METHOD RESULTS

1. Determine whether
the IWF revenues
and balance
reported by Taft for
its MCCF are
accurate and
supported by
documentation.
 Reviewed the laws, regulations, and contract requirements pertinent to the IWF revenues and fund remittance upon
termination.
 Determined the types of IWF revenue generated for the Taft MCCF during the audit period.
 Documented Taft’s cash receipt process at the MCCF as it pertains to revenues.
 Selected and tested a sample of canteen sales and noncanteen sales for FYs 2018-19, 2019-20, and the first 11 months of FY 2020-21
 Reviewed the financial records to determine if the selected revenues are accurate, supported by source documentation, and classified properly.
 Traced the IWF revenues in the FDCRs submitted to CBU to Taft’s general ledger to verify the amounts are supported for the sampled months.
 Reviewed Taft’s IWF bank statement to verify if the IWF was in an interest-bearing account insured by FDIC.
 Reviewed Taft’s IWF bank statement for activities that took place after the contract closed.
 Traced the revenues and expenditures reported on the FDCRs to Taft’s IWF bank statements and bank reconciliations for July 2018 through May 2021.
 Compared the audited IWF ending balance for Taft’s MCCF to the original ending balance reported by Taft to determine the underreported IWF amount.

See Finding 1.5

2. Determine whether
the IWF expenses
reported by Taft for
its MCCF are
accurate, supported
by documentation,
and comply with
applicable laws,
regulations, and
contract
requirements.
 Reviewed the laws, regulations, and contract requirements pertinent to the IWF expenditures.
 Determined the types of expenditures charged to IWF for the Taft MCCF during the audit period.
 Documented Taft’s cash disbursement process at their MCCF as it pertains to expenditures.
 Selected and sampled the canteen salaries and benefits, inmate benefit expenditures, and administration expenditures for FYs 2018-19, 2019-20, and the first 11 months of
FY 2020-21.
 Traced the canteen staff salaries, canteen staff benefits, and administration expenditures (workers’ compensation) reported in the FDCRs for the audit period to Taft’s general ledger, payroll records, timesheets, and vendor invoices/receipts to determine if expenditures are accurate, supported by source documentation, and allowable.
 Traced inmate benefit expenditures to Taft’s general ledger and invoice payment documents to determine if expenditures are accurate, supported by source documentation, classified correctly, and allowable.

See Findings

1.1, 1.2, 1.3,
and 1.4
DocuSign Envelope ID: 7B97E0AE-5FCD-42D6-AD9B-CC73A3A478B3 California Department of Corrections and Rehabilitation Office of Audits and Court Compliance
Inmate Welfare Fund Audit
City of Taft
9 Appendix B - Criteria
Table 9 below presents the criteria used in the report.

Table 9: Report Criteria

FINDING CRITERIA

1.1 Unallowable
Inmate Benefit
Expenditures
Contract No. C5607828, Scope of Work, Exhibit A, Section X, Program Requirements:
 16. Inmate Welfare Fund: Expenditure(s) from the IWF must be in compliance with DOM and the FMH and must have final approval of the Chief of CBU.

DOM Article 20-Inmate Welfare Fund, 23010.6.2 Unauthorized Expenditures:
 The following items are examples of expenditures that shall NOT be financed from the IWF:
▫ Purchase of nonfiction, text, or reference books and pamphlets ▫ Housing, furniture, appliances, television sets, etc., for family visiting and/or family housing units

1.2, 1.3 and 1.4
Unallowable
Workers’
Compensation
Expenditures,
Unallowable
Excess Canteen
Salaries and
Unallowable
Canteen Staff
Benefits
Contract No. C5607828, Scope of Work, Exhibit A, Section X, Program Requirements:
 16. Inmate Welfare Fund states: Each facility shall budget and expend IWF expenditures so as not to exceed budget allocations and revenues from IWF activities.

Contract No. C5607828, Exhibit B-7, 8 and 9, Minimum Required Staffing (MRS) FY 2018- 19, 2019-20 and 2020-21 states:
 Allocation rate is 15 percent and allowed maximum budget is $8,552 per fiscal year for canteen salaries.
 Allocation rate is 15 percent and allowed maximum budget is $4,751 per fiscal year for canteen staff benefits.

1.2 Unallowable
Workers’
Compensation
Expenditures
Contract No. C5607828, FMH, III. Financial Management of Funds, A. Direct Contract Funds, 1. Allowable Costs:
 b. Staff Benefit Costs/Payroll Taxes: Fringe benefits/payroll taxes are allowable costs in accordance with governmental rules, laws and regulations. Benefits and payroll taxes typically include, but are not limited to: medical, dental, state and federal unemployment, retirement, workers compensation, social security, and disability insurance.

1.3 Unallowable
Excess Canteen
Salaries
Contract No. C5607828, FMH, IV. Reporting Requirements:
 D. Request to Change Contract Budget/Staffing Line Item(s): Any change(s) to a budgeted line item funding that exceeds $10,000 or 10 percent of any line item in the Total Contract Allotment requires prior written approval from the Chief of CBU before implementation. The Budget Revision Form [BRF] (Appendix E) is to be used when the Contractor wishes to adjust funding (not to exceed the fund amount encumbered in the Agreement) or staffing based on actual spending patterns by increasing or decreasing the budget from one line item to another (not to include prior years).

1.5 Unreported Bank
Activities After
Contract Ended
Penal Code (PC) 5006 (a):
 1. All moneys now held for the benefit of inmates currently housed in Department of Corrections and Rehabilitation [CDCR] facilities…shall be deposited in the IWF of the CDCR, in the State Treasury…
Contract No. C5607828, FMH, II. Responsibility of Contractor:
 The Contractor shall maintain any and all inmate funds (such as, but not limited to, Inmate Trust Fund, Inmate Welfare Fund, Release Fund, Restitution Funds) and “program income” (refer to the FMH Section III, C.4) in separate interest-bearing accounts (up to the FDIC-insured limits) on the behalf of, and in trust for, the State.

The Contractor shall ensure that inmate funds, program income and/or Contractor’s own funds are not commingled.

Contract No. C5607828, FMH, III. Financial Management of Funds, C. Contractor’s Accounting System, 4. Program Income:
 The Contractor must account for and report to the CBU (via cost Reports) all such Program Income that comes into its actual or constructive possession. During the DocuSign Envelope ID: 7B97E0AE-5FCD-42D6-AD9B-CC73A3A478B3 California Department of Corrections and Rehabilitation Office of Audits and Court Compliance
Inmate Welfare Fund Audit
City of Taft
10 FINDING CRITERIA
term of the Agreement, any and all such Program Income shall be deposited by the Contractor into one or more interest-bearing bank accounts that are fully insured by the FDIC, in trust for the State. The balance of such accounts shall not exceed the insured limit per account. The Contractor shall remit all such Program Income to the State General Fund upon request, or upon expiration or termination of the Agreement, whichever occurs first.

DocuSign Envelope ID: 7B97E0AE-5FCD-42D6-AD9B-CC73A3A478B3 California Department of Corrections and Rehabilitation Office of Audits and Court Compliance
Inmate Welfare Fund Audit
City of Taft
11 Contractor’s Response
DocuSign Envelope ID: 7B97E0AE-5FCD-42D6-AD9B-CC73A3A478B3 California Department of Corrections and Rehabilitation Office of Audits and Court Compliance
Inmate Welfare Fund Audit
City of Taft
12 OACC’s Comments on Contractor’s
Response
We issued a preliminary report to the City of Taft on October 14, 2022, and received a response on November 9, 2022. In its response, Taft concurred with all findings and recommendations.

Therefore, we are issuing the preliminary report as a final report. We have included Taft’s response within this final report.

DocuSign Envelope ID: 7B97E0AE-5FCD-42D6-AD9B-CC73A3A478B3