TAFT CITY COUNCIL/SUCCESSOR AGENCY
JOINT REGULAR MEETING AGENDA
TUESDAY, OCTOBER 3, 2023
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 Waldrop
Councilmember Chavira
1. PROCLAMATION – TAFT FIRST ASSEMBLY OF GOD CHURCH – 100TH ANNIVERSARY
2. 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.
3. COUNCIL STATEMENTS (NON-ACTION)
4. DEPARTMENT REPORTS
5. CITY MANAGER STATEMENTS
6. CITY ATTORNEY STATEMENTS
7. FUTURE AGENDA REQUESTS
********************************************************************************************************* CONSENT CALENDAR ITEMS 8-15
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? City of Taft Council/Successor Agency Meeting
Agenda
October 3, 2023
8. MINUTES
September 19, 2023 Regular
Recommendation – Approve as submitted.
9. PAYMENT OF BILLS
Warrant # 091523A Check No. 98490 $ 280.00
Warrant # 091523 Check No. 98491-98537 $ 142,734.16
Recommendation – Approve payment of the bills.
10. ACCEPT DONATION OF MEMORIAL BOULDER TO BE PLACED ON RAILS TO TRAILS IN MEMORY OF
CAROLYN HOSKING
Recommendation – Motion to adopt a resolution entitled A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF TAFT ACCEPTING A DONATION OF A MEMORIAL BOULDER, MEMORIALIZING
CAROLYN HOSKING, FROM THE FIRST BAPTIST CHURCH WOMEN IN PROGRESS CIRCLE (ESTIMATED VALUE $750) and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15060(c)(3) and Section 15378 of the CEQA Guidelines.
11. TRIENNIAL PERFORMANCE AUDIT OF CITY OF TAFT TRANSIT SERVICES Recommendation – Motion to receive and file the Triennial Performance Audit of City of Taft Transit Services for FY 2018/19 – 2020/21 and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15060(c)(3) and Section 15378 of the CEQA Guidelines.
12. RATIFY THE EXECUTION OF LEXISNEXIS LAW LIBRARY AGREEMENT Recommendation – Motion to ratify the signed agreement and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15060(c)(3) and Section 15378 of the CEQA Guidelines.
13. FUNDING TO THE TAFT CHAMBER OF COMMERCE FOR THE QUARTER OF APRIL 2023 TO JUNE 2023
Recommendation – Motion to approve the 25% allocation of the Transient Occupancy Tax to the Taft Chamber of Commerce for the quarter of April 2023 through June 2023 and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15060(c)(3) and Section 15378 of the CEQA Guidelines.
14. ACCEPT THE COMPLETED WORK BY BLACK HALL CONSTRUCTION INC. FOR THE 2023 TAFT
POLICE DEPARTMENT INTERIOR IMPROVEMENT PROJECT
Recommendation – Motion to accept the completed work by Black Hall Construction, Inc. for the 2023 Taft Police Department Interior Improvement Project, authorize the City Clerk to file the Notice of Completion with the Kern County Recorder and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15061(b)(3).
City of Taft Council/Successor Agency Meeting
Agenda
October 3, 2023
15. ADOPT “DENIAL OF SERVICE” POLICY FOR THE CITY’S PUBLIC TRANSIT PROGRAM Recommendation – Motion to adopt a resolution entitled A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT ADOPTING “DENIAL OF SERVICE” POLICY FOR THE CITY’S PUBLIC TRANSIT PROGRAM and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15060(c)(3) and Section 15378 of the CEQA Guidelines. *********************************************************************************************************
CLOSED SESSION
A. CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION Significant exposure to litigation pursuant to paragraph 2 or 3 of subdivision (d) of Section 54956.9 (d) – one (1) potential case
B. CONFERENCE WITH LABOR NEGOTIATOR, CRAIG JONES, CITY MANAGER Government Code 54957.6 – All units
C. CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION
Government Code Section 54956.9 (a) – Taft Union High School vs. City of Taft
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 September 28, 2023 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 September 28, 2023, at Taft, California.
Signature _________
TAFT CITY COUNCIL/SUCCESSOR AGENCY
MINUTES
SEPTEMBER 19, 2023
The September 19, 2023, 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 Krier invocation given by Pastor Lloyd Francis.
PRESENT: Mayor Dave Noerr and Mayor Pro Tem Orchel Krier Council Member Josh Bryant
City Manager Craig Jones and City Attorney Jason Epperson City Clerk Yvette Mayfield
ABSENT: Council Members Carlos Chavira and Ron Waldrop
1. PROCLAMATION – FINANCE AND ACCOUNTING APPRECIATION WEEK
2. CITIZEN REQUESTS/PUBLIC COMMENTS
There was none.
3. COUNCIL STATEMENTS (NON-ACTION)
Council Member Bryant apologized for his absence at the last meeting.
Mayor Noerr spoke about the Oil Technology Program BBQ and the Governors lawsuit filed against the oil companies.
4. PLANNING COMMISSION REPORT
Planning Commissioner, Jerry Livingston, reported that the commission approved the extension of a Conditional Use Permit for a solar project and approved a Conditional Use Permit for the Tractor Supply Store coming to town. The Commission also reorganized, and Commissioner Livingston was appointed Chairman and Dennis Schertz was appointed Vice Chair.
5. DEPARTMENT REPORTS
Police Chief, Damon McMinn, reported on the department statistics for the month of August.
6. CITY MANAGER STATEMENTS
There was none.
7. CITY ATTORNEY STATEMENTS
There was none.
8. FUTURE AGENDA REQUESTS
There was none.
City of Taft Council/Successor Agency Meeting
Minutes
September 19, 2023
********************************************************************************************* CONSENT CALENDAR ITEMS 9-13
➢ Krier removed Item 13 & Noerr removed Item 11
Motion: Moved by Bryant, seconded by Krier to approve consent calendar items 9, 10 & 12
AYES: Krier, Bryant, Noerr
PASSED: 3-0
9. MINUTES
September 5, 2023 Regular
Recommendation – Approve as submitted.
10. PAYMENT OF BILLS
Warrant # 090123A Check No. 98441-98442 $ 25,277.24
Warrant # 090123 Check No. 98443-98489 $ 606,377.73
Recommendation – Approve payment of the bills.
12. APPROVAL OF AGREEMENT FOR THE PURCHASE OF GLOBAL INDUSTRIAL 1-TIER 3-
DOOR LOCKERS FOR THE TAFT POLICE DEPARTMENT
Recommendation – Motion to accept the purchase agreement quote from Global Industrial for $4,615.83 and authorize the mayor to sign the attached agreement and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15060(c)(3) and Section 15378 of the CEQA Guidelines. *********************************************************************************************
11. MONTHLY REPORT FOR KERN COUNTY FIRE STATION NO. 21- AUGUST 2023 Recommendation –
Motion: Moved by Krier, seconded by Bryant to receive and file the monthly report for August 2023 from Kern County Fire Station Number 21 and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15060(c)(3) and Section 15378 of the CEQA Guidelines.
AYES: Krier, Bryant, Noerr
PASSED: 3-0
Noerr stated that he pulled this item in order to recognize Operations Division Chief, Cary Wright, who serves Station 21 and give him a chance to address the Council.
13. AUTHORIZING BANK CARD SERVICES
City of Taft Council/Successor Agency Meeting
Minutes
September 19, 2023
Motion: Moved by Bryant, seconded by Krier to adopt resolution entitled A
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT
AUTHORIZING BANK CARD SERVICES AND REPEALING AND REPLACING PRIOR RESOLUTION NO. 4161-22 (Resolution No. 4217-23) and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15060(c)(3) and Section 15378 of the CEQA Guidelines.
AYES: Krier, Bryant, Noerr
PASSED: 3-0
Krier stated that he would like to decline a credit card but after clarification he decided to have the item stand as presented.
At 6:33 the meeting was recessed in to closed session.
CLOSED SESSION
A. CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION Significant exposure to litigation pursuant to paragraph 2 or 3 of subdivision (d) of Section 54956.9 (d) – one (1) potential case
B. CONFERENCE WITH LABOR NEGOTIATOR, CRAIG JONES, CITY MANAGER Government Code 54957.6 – All units
➢ The City Council discussed in closed session those items agendized for closed session discussion and direction was given to staff and negotiators. No other reportable action was taken.
ADJOURNMENT - With no further business to conduct the meeting was adjourned at 6:57 PM. __________ ____________
Yvette Mayfield, MMC Dave Noerr
City Clerk Mayor
REVIEWED BY:
CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: OCTOBER 3, 2023
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:
ACCEPT DONATION OF MEMORIAL BOULDER TO BE PLACED ON RAILS TO TRAILS IN
MEMORY OF CAROLYN HOSKING
SUMMARY STATEMENT:
The Women In Progress Circle at the Taft First Baptist Church have contacted the City requesting permission to place a donated memorial boulder at the rails to trails in memory of Carolyn Hosking. They have provided the attached letter detailing the breadth of contributions that Ms. Hosking has made to Taft. The memorial boulder will be 32”x32”x32” and bear an 8”x10” bronze plaque with inscription. The boulder will be professionally installed on the rails to trails by Buck’s Landscape Design. The placement will be coordinated through public works.
Estimated value of the memorial boulder is $750.00.
RECOMMENDED ACTION
Motion to adopt a resolution entitled A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
TAFT ACCEPTING A DONATION OF A MEMORIAL BOULDER, MEMORIALIZING CAROLYN
HOSKING, FROM THE FIRST BAPTIST CHURCH WOMEN IN PROGRESS CIRCLE (ESTIMATED VALUE $750) and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15061(b)(3).
IMPACT ON BUDGET (Y/N): No
ATTACHMENT (Y/N): Yes - Resolution and copy of donation letter PREPARED BY: City Clerk
RESOLUTION NO. ____________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT
ACCEPTING A DONATION OF A MEMORIAL BOULDER,
MEMORIALIZING CAROLYN HOSKING, FROM THE FIRST BAPTIST
CHURCH WOMEN IN PROGRESS CIRCLE (ESTIMATED VALUE $750)
WHEREAS, the First Baptist Church Women in Progress Circle has offered to purchase and donate to the City of Taft, a 32” x 32” x 32” Memorial Boulder memorializing Carolyn Hosking; and
WHEREAS, a part of the donation is having the boulder professional installed at a place to be determined along the Rails to Trails; and
WHEREAS, the City Council has determined to accept the donation of this item.
NOW THEREFORE, the City Council does hereby resolve as follows:
SECTION 1. Donation Acceptance
(a) The City Council has voted to accept the donation by majority vote and has specified that the donation is to be placed at the Rails to Trails in a place to be determined by the City of Taft. (b) No promises have been made, nor will there be any expectation of favoritism, or donordirected changes in the vision, policies, services, goals, objectives, or priorities of the City of Taft as a result of a donation. No City Council member has agreed to a specific vote on any matter in exchange for a donation to the City of Taft.
(c) The donation does not violate any federal, state, or local laws. (d) The donors and the amount of the donation will be public information subject to disclosure pursuant to the California Public Records Act.
SECTION 2. Procedure After Acceptance
After the vote of the City Council to accept a donation, the City Council has memorialized the donation in the meeting minutes, indicating the following:
(1) The identity of the donor and nature and amount of the donation. (2) The City is receiving the memorial for display along the Rails to Trails. (3) The City Clerk shall obtain documentation concerning the donation within 30 days of the receipt of the item by the agency and shall retain such records for the period proscribed by law for such records retention.
SECTION 3. Certification
The City Clerk shall certify the adoption of this Resolution.
Resolution No. ________
PASSED, APPROVED, AND ADOPTED on this 3
rd day of October 2023.
ATTEST: ____________________________
Dave Noerr, Mayor
____________________________
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, California, do hereby certify that the foregoing Resolution was duly and regularly introduced and adopted at a regular meeting thereof held on the 3 rd day of October 2023, by the following vote:
AYES: Council Members:
NOES: Council Members:
ABSENT: Council Members:
ABSTAIN: Council Members:
____________________________
Yvette Mayfield, MMC
City Clerk
REVIEWED BY:
CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: OCTOBER 3, 2023
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:
TRIENNIAL PERFORMANCE AUDIT OF CITY OF TAFT TRANSIT SERVICES SUMMARY STATEMENT:
Attached for Council information and review is the Triennial Performance Audit of City of Taft Transit Services for the FY 2018 / 2019 - 2020 / 2021.
This audit is conducted by and submitted by Kern Council of Governments.
There are two compliance findings, first the city staff was unable to provide documentation of filing date of the State Controller’s Office (SCO) Report and the second with that the TDA fiscal audit reports have not been completed.
Response to compliance finding one: The city had completed the SCO reports and it is normal practice to retain the cover sheets with proof of filing, but during those years normal business practices were difficult. Finance will ensure that they are retained in the future.
Response to compliance finding two: The TDA audits are being held until the city’s audits are completed and can be compared to the TDA’s numbers. The Finance Director and finance staff are working with our city auditors to get our audits current.
There are no functional findings.
RECOMMENDED ACTION
Motion to receive and file the Triennial Performance Audit of City of Taft Transit Services for FY 2018/19 – 2020/21 and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15060(c)(3) and Section 15378 of the CEQA Guidelines.
IMPACT ON BUDGET (Y/N): No
ATTACHMENT (Y/N): Yes, Triennial Performance Audit
PREPARED BY: Teresa Binkley, Finance Director
TDA Triennial Performance Audit
FY 2018/19 - FY 2020/21
Kern Council of Governments
Final Report
September 2023
moore
& associates
City of Taft
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TDA TRIENNIAL PERFORMANCE AUDIT, FY 2018/19 – FY 2020/21 Final Report
September 2023
i
Table of Contents
Chapter 1 | Executive Summary .............................................................1 Chapter 2 | Audit Scope and Methodology ............................................5 Chapter 3 | Program Compliance ...........................................................9 Chapter 4 | Prior Recommendations....................................................15 Chapter 5 | Data Reporting Analysis.....................................................17 Chapter 6 | Performance Analysis ........................................................19 Chapter 7 | Functional Review..............................................................27 Chapter 8 | Findings and Recommendations........................................33 moore-associates.net
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Table of Exhibits
Exhibit 1.1 Summary of Audit Recommendations ....................................................................................3 Exhibit 3.1 Transit Development Act Compliance Requirements ........................................................... 11 Exhibit 5.1 Data Reporting Comparison................................................................................................. 18 Exhibit 6.1 System Performance Indicators........................................................................................... 22 Exhibit 6.2 System Ridership................................................................................................................. 23 Exhibit 6.3 System Operating Cost/VSH ................................................................................................ 23 Exhibit 6.4 System Operating Cost/VSM................................................................................................ 23 Exhibit 6.5 System VSM/VSH................................................................................................................. 23 Exhibit 6.6 System Operating Cost/Passenger....................................................................................... 24 Exhibit 6.7 System Passengers/VSH ...................................................................................................... 24 Exhibit 6.8 System Passengers/VSM...................................................................................................... 24 Exhibit 6.9 System VSH/FTE .................................................................................................................. 24 Exhibit 6.10 System Farebox Recovery .................................................................................................. 25 Exhibit 6.11 System Fare/Passenger...................................................................................................... 25 Exhibit 7.1 Taft Area Transit Fares ......................................................................................................... 28 Exhibit 7.2 Organizational Chart............................................................................................................ 29 Exhibit 7.3 Fleet Inventory .................................................................................................................... 32 Exhibit 8.1 Audit Recommendations..................................................................................................... 34 moore-associates.net
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1 Chapter 1 | Executive Summary
In Spring 2023, the Kern Council of Government (Kern COG) selected Moore & Associates, Inc., to prepare Triennial Performance Audits of itself as the RTPA and the twelve transit operators to which it allocates TDA funding.
The California Public Utilities Code requires all recipients of Transit Development Act (TDA) Article 4 funding to undergo an independent performance audit on a three-year cycle in order to maintain funding eligibility. Audits of Article 8 recipients are encouraged.
The Triennial Performance Audit is designed to be an independent and objective evaluation of the City of Taft as a public transit operator, providing operator management with information on the economy, efficiency, and effectiveness of its programs across the prior three fiscal years. In addition to assuring legislative and governing bodies (as well as the public) that resources are being economically and efficiently utilized, the Triennial Performance Audit fulfills the requirement of PUC Section 99246(a) that the RTPA designate an entity other than itself to conduct a performance audit of the activities of each operator to whom it allocates funds.
This chapter summarizes key findings and recommendations developed during the Triennial Performance Audit (TPA) of the City of Taft’s public transit program for the period:
• Fiscal Year 2018/19,
• Fiscal Year 2019/20, and
• Fiscal Year 2020/21.
The Taft Area Transit (TAT) service area includes Taft city limits as well as the unincorporated communities of Ford City, South Taft, and Taft Heights. The service provides a combined general public/ADA complementary Dial-A-Ride service, as well as limited (three trips per day) service to the neighboring city of Maricopa. TAT does not operate on designated holidays.
This performance audit was conducted in accordance with generally accepted government auditing standards. Those standards require that the audit team plans and performs the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for its findings and conclusions based on the audit objectives. Moore & Associates believes the evidence obtained provides a reasonable basis for our findings and conclusions.
This audit was also conducted in accordance with the processes established by the California Department of Transportation (Caltrans), as outlined in the Performance Audit Guidebook for Transit Operators and Regional Transportation Planning Entities.
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CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2018/19 – FY 2020/21 Final Report
September 2023
2 The Triennial Performance Audit includes five elements:
• Compliance requirements,
• Prior recommendations,
• Analysis of program data reporting,
• Performance Audit, and
• Functional review.
Test of Compliance
Based on discussions with City staff, analysis of program performance, and an audit of program compliance and function, the audit team presents two compliance findings:
1. On-time submittal of State Controller Reports for FY 2018/19 and FY 2020/21 could not be verified.
2. The City has not completed a TDA fiscal audit for any year of the audit period.
Status of Prior Recommendations
The prior audit – completed in April 2019 by Moore & Associates, Inc. for the three fiscal years ending June 30, 2018 – included three recommendations:
1. Use the TDA definition in calculating FTE for reporting to the State Controller.
Status: Implemented.
2. The City should work with its fiscal auditors (both for the City and for TDA) to clearly identify fare revenues separately from local supplementation in its audit reports Status: Implementation in progress.
3. The City should work with Kern COG to ensure claims for all available TDA funds are filed in a timely manner.
Status: Not implemented.
Findings and Recommendations
Based on discussions with City staff, analysis of program performance, and a review of program compliance and function, the audit team submits the aforementioned compliance findings for the City of Taft:
1. On-time submittal of State Controller Reports for FY 2018/19 and FY 2020/21 could not be verified.
2. The City has not completed a TDA fiscal audit for any year of the audit period.
The audit team has identified no functional findings.
In completing this Triennial Performance Audit, we submit the following recommendations for the City of Taft’s public transit program. They have been divided into two categories: TDA Program compliance moore-associates.net
CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2018/19 – FY 2020/21 Final Report
September 2023
3 recommendations and functional recommendations. TDA program compliance recommendations are intended to assist in bringing the operator into compliance with the requirements and standards of the TDA, while Functional Recommendations address issues identified during the triennial audit that are not specific to TDA compliance.
Exhibit 1.1 Summary of Audit Recommendations
TDA Compliance Recommendations Importance Timeline
1 Ensure cover pages of State Controller Reports are
downloaded and documented. Medium FY 2023/24
2 Work with the City and its auditors to complete TDA fiscal audits. High ASAP
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5 Chapter 2 | Audit Scope and Methodology
The Triennial Performance Audit (TPA) of the City of Taft’s public transit program covers the three-year period ending June 30, 2021. The California Public Utilities Code requires all recipients of Transit Development Act (TDA) funding to complete an independent review on a three-year cycle in order to maintain funding eligibility.
In Spring 2023, the Kern Council of Governments selected Moore & Associates, Inc., to prepare Triennial Performance Audits of itself as the RTPA and the twelve transit operators to which it allocates TDA funding. Moore & Associates, Inc. is a consulting firm specializing in public transportation, including audits of non-TDA Article 4 recipients. Selection of Moore & Associates, Inc. followed a competitive procurement process.
The Triennial Performance Audit is designed to be an independent and objective evaluation of the City as a public transit operator. Direct benefits of a Triennial Performance Audit include providing operator management with information on the economy, efficiency, and effectiveness of its programs across the prior three years; helpful insight for use in future planning; and assuring legislative and governing bodies (as well as the public) that resources are being economically and efficiently utilized. Finally, the Triennial Performance Audit fulfills the requirement of PUC Section 99246(a) that the RTPA designate an entity other than itself to conduct a performance audit of the activities of each operator to whom it allocates funds.
This performance audit was conducted in accordance with generally accepted government auditing standards. Those standards require that the audit team plans and performs the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for its findings and conclusions based on the audit objectives. The auditors believe the evidence obtained provides a reasonable basis for our findings and conclusions.
The audit was also conducted in accordance with the processes established by the California Department of Transportation (Caltrans), as outlined in the Performance Audit Guidebook for Transit Operators and Regional Transportation Planning Entities, as well as Government Audit Standards published by the U.S.
Comptroller General.
Objectives
A Triennial Performance Audit (TPA) has four primary objectives:
1. Assess compliance with TDA regulations;
2. Review improvements subsequently implemented as well as progress toward adopted goals;
3. Evaluate the efficiency and effectiveness of the transit operator; and
4. Provide sound, constructive recommendations for improving the efficiency and functionality of the transit operator.
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CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2018/19 – FY 2020/21 Final Report
September 2023
6 Scope
The TPA is a systematic review of performance evaluating the efficiency, economy, and effectiveness of the transit operator. The audit of the City of Taft included five tasks:
1. A review of compliance with TDA requirements and regulations.
2. A review of the status of recommendations included in the prior Triennial Performance Audit.
3. A verification of the methodology for calculating performance indicators including the following activities:
• Assessment of internal controls,
• Test of data collection methods,
• Calculation of performance indicators, and
• Evaluation of performance.
4. Comparison of data reporting practices:
• Internal reports,
• State Controller Reports, and
• National Transit Database.
5. Examination of the following functions:
• General management and organization;
• Service planning;
• Scheduling, dispatching, and operations;
• Personnel management and training;
• Administration;
• Marketing and public information; and
• Fleet maintenance.
6. Conclusions and recommendations to address opportunities for improvement based upon analysis of the information collected and the audit of the transit operator’s major functions.
Methodology
The methodology for the Triennial Performance Audit of the City of Taft included thorough review of documents relevant to the scope of the audit, as well as information contained on City’s website. The documents reviewed included the following (spanning the full three-year period):
• Triennial Performance Audit report for the prior audit period; • Most recent Short Range Transit Plan/Transit Development Plan; • Monthly performance reports;
• State Controller Reports;
• NTD reports;
• Annual budgets;
• TDA fiscal audits;
• TDA claims;
• Transit marketing collateral;
• Fleet inventory;
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TDA TRIENNIAL PERFORMANCE AUDIT, FY 2018/19 – FY 2020/21 Final Report
September 2023
7 • Preventive maintenance schedules and forms;
• California Highway Patrol Terminal Inspection Reports; • Accident/road call logs;
• Customer complaint logs; and
• Organizational chart.
Given impacts of the ongoing COVID-19 pandemic, the methodology for this audit included a virtual site visit with City representatives on July 26, 2023. The audit team met with Teresa Binkley (Finance Director) and reviewed materials germane to the triennial audit.
This report is comprised of eight chapters divided into three sections:
1. Executive Summary: A summary of the key findings and recommendations developed during the Triennial Performance Audit process.
2. TPA Scope and Methodology: Methodology of the review and pertinent background information.
3. TPA Results: In-depth discussion of findings surrounding each of the subsequent elements of the audit:
• Compliance with statutory and regulatory requirements, • Status of prior recommendations,
• Consistency among reported data,
• Performance measures and trends,
• Functional audit, and
• Findings and recommendations.
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9 Chapter 3 | Program Compliance
This section examines the City of Taft’s compliance with the Transportation Development Act as well as relevant sections of the California Code of Regulations. An annual certified fiscal audit confirms TDA funds were apportioned in conformance with applicable laws, rules, and regulations. The City considers full use of funds under California Code of Regulations (CCR) 6754(a) as referring to operating funds but not capital funds. The TPA findings and related comments are delineated in Exhibit 3.1.
Status of compliance items was determined through discussions with City staff as well as an inspection of relevant documents including the fiscal audits for each year of the triennium, State Controller annual filings, California Highway Patrol terminal inspections, National Transit Database reports, year-end performance reports, and other compliance-related documentation.
Two compliance issues were identified for the City of Taft:
1. On-time submittal of State Controller Reports for FY 2018/19 and FY 2020/21 could not be verified.
2. The City has not completed a TDA fiscal audit for any year of the audit period.
Developments Occurring During the Audit Period
The FY 2018/19 – FY 2020/21 audit period was significantly different than prior audit periods. The impacts of the COVID-19 pandemic resulted in significant declines in ridership and revenue, while changes to the TDA provided compliance waivers and amended existing legislation. In many instances, transit operators strove to retain operations staff despite adopting a reduced schedule, resulting in significant changes to many cost-related performance metrics. While infusions of funding through the CARES Act mitigated some of the lost revenues for federally funded programs, many transit operators have yet to return to pre-pandemic ridership and fare levels. As a result, this Triennial Performance Audit will provide an assessment not only of how COVID-19 impacted the organization, but how it responded to the crisis.
In the 50 years since introduction of the Transportation Development Act, there have been many changes to public transportation in California. Many operators have faced significant challenges in meeting the farebox recovery ratio requirement, calling into question whether it remains the best measure for TDA compliance. In 2018, the chairs of California’s state legislative transportation committees requested the California Transit Association spearhead a policy task force to examine the TDA, which resulted in a draft framework for TDA reform released in early 2020. The draft framework maintains the farebox recovery ratio requirement, but eliminates financial penalties and allows more flexibility with respect to individual operator targets. These changes have yet to be implemented due to the COVID-19 pandemic.
Assembly Bill 90, signed into law on June 29, 2020, provided temporary regulatory relief for transit operators required to conform with Transportation Development Act (TDA) farebox recovery ratio thresholds in FY 2019/20 and FY 2020/21. Assembly Bill 149, signed into law on July 16, 2021, provided additional regulatory relief by extending the provisions of AB 90 through FY 2022/23 and adjusting definitions of eligible revenues and operating costs. While the ability to maintain state mandates and moore-associates.net
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10 performance measures is important, these measures enable transit operators to adjust to the impacts of COVID while continuing to receive their full allocations of funding under the TDA.
Together, these two pieces of legislation include the following provisions specific to transit operator TDA funding under Article 4 and Article 8. Only AB 90 was in effect during this audit period, though both assembly bills are detailed below.
AB 90 includes the following provisions specific to transit operator funding through the TDA:
1. It prohibits the imposition of the TDA revenue penalty on an operator that does not maintain the required ratio of fare revenues to operating cost during FY 2019/20 or FY 2020/21.
2. It requires the Controller to calculate and publish the allocation of transit operator revenue-based funds made pursuant to the State Transit Assistance (STA) Program for FY 2020/21 and FY 2021/22 based on the same individual operator ratios published by the Controller in a specified transmittal memo, and would authorize the Controller to revise that transmittal memo, as specified. It requires the Controller to use specified data to calculate those individual operator ratios. Upon allocation of the transit operator revenue-based funds to local transportation agencies pursuant to this provision, the Controller will publish the amount of funding allocated to each operator.
3. It exempts an operator from having to meet either of the STA efficiency standards for FY 2020/21 and FY 2021/22 and authorizes the operator to use those funds for operating or capital purposes during that period.
4. It requires the Controller to allocate State of Good Repair (SOGR) program funding for FY 2020/21 and FY 2021/22 to recipient transit agencies pursuant to the individual operator ratios published in the above-described transmittal memo.
5. It requires the Controller to allocate Low Carbon Transit Operations Program (LCTOP) funding for FY 2020/21 and FY 2021/22 to recipient transit agencies pursuant to the individual operator ratios published in the above-described transmittal memo.
Assembly Bill 149, signed into law on July 16, 2021 (and therefore not in effect during the audit period), provides additional regulatory relief with respect to Transportation Development Act (TDA) compliance.
It extends the provisions of AB 90 through FY 2022/23 as well as provides additional regulatory relief including:
1. Waiving the annual productivity improvement requirement of Section 99244 through FY 2022/23.
2. Adding a temporary provision exempting operators from farebox recovery ratio requirements provided they expend at least the same amount of local funds as in FY 2018/19.
3. Expanding the definition of “local funds” to enable the use of federal funding, such as the CARES Act or CRRSAA, to supplement fare revenues and allows operators to calculate free and reduced fares at their actual value.
4. Adjusting the definition of operating cost to exclude the cost of ADA paratransit services, demandresponse and micro-transit services designed to extend access to service, ticketing/payment systems, security, some pension costs, and some planning costs.
5. Allowing operators to use STA funds as needed to keep transit service levels from being reduced or eliminated through FY 2022/23.
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11 AB 149 also calls for an examination of the triennial performance audit process, to ensure the practice continues to be effective and beneficial.
Exhibit 3.1 Transit Development Act Compliance Requirements Compliance Element Reference Compliance Comments
State Controller Reports submitted on
time. PUC 99243 Finding
FY 2018/19: Not provided
FY 2019/20: February 16, 2021
FY 2020/21: Not provided
Fiscal and compliance audits submitted
within 180 days following the end of the
fiscal year (or with up to 90-day extension).
PUC 99245 Finding TDA fiscal audits have yet to be
completed.
Operator’s terminal rated as satisfactory by
CHP within the 13 months prior to each
TDA claim.
PUC 99251 B In compliance
March 14, 2018
March 13, 2019
March 25, 2020
April 8, 2021
Operator’s claim for TDA funds submitted
in compliance with rules and regulations
adopted by the RTPA.
PUC 99261 In compliance The City has yet to submit claims for the years of the audit period.
If operator serves urbanized and nonurbanized areas, it has maintained a ratio of fare revenues to operating costs at least
equal to the ratio determined by the rules
and regulations adopted by the RTPA.
PUC 99270.1 Not applicable
Except as otherwise provided, the
allocation for any purpose specified under
Article 8 may in no year exceed 50% of the
amount required to meet the total
planning expenditures for that purpose.
PUC 99405 Not applicable
An operator receiving allocations under
Article 8(c) may be subject to regional,
countywide, or subarea performance
criteria, local match requirements, or fare
recovery ratios adopted by resolution of
the RTPA.
PUC 99405 Not applicable
The operator’s operating budget has not
increased by more than 15% over the
preceding year, nor is there a substantial
increase or decrease in the scope of
operations or capital budget provisions for
major new fixed facilities unless the
operator has reasonably supported and
substantiated the change(s).
PUC 99266 In compliance
FY 2018/19: -1.80%
FY 2019/20: -2.89%
FY 2020/21: +10.91%
Source: State Controller Reports,
FY 2018 – FY 2020.
The operator’s definitions of performance
measures are consistent with the Public
Utilities Code Section 99247.
PUC 99247 In compliance
The operator does not routinely staff with
two or more persons a vehicle for public
transportation purposes designed to be
operated by one person.
PUC 99264 In compliance Per FY 2015/16 claim dated
5/15/2019.
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12 Compliance Element Reference Compliance Comments
If the operator serves an urbanized area, it
has maintained a ratio of fare revenues to
operating cost at least equal to one-fifth
(20 percent).
PUC 99268.2,
99268.4,
99268.1
Not applicable
If the operator serves a rural area, it has
maintained a ratio of fare revenues to
operating cost at least equal to one-tenth
(10 percent).
PUC 99268.2,
99268.4,
99268.5
In compliance
FY 2018/19: 12.02%
FY 2019/20: 11.69%
FY 2020/21: 9.13% (waived)
Source: State Controller Reports,
FY 2019 – FY 2021.
For a claimant that provides only services
to elderly and handicapped persons, the
ratio of fare revenues to operating cost
shall be at least 10 percent.
PUC 99268.5,
CCR 6633.5 Not applicable
The current cost of the operator’s
retirement system is fully funded with
respect to the officers and employees of its
public transportation system, or the
operator is implementing a plan approved
by the RTPA, which will fully fund the
retirement system for 40 years.
PUC 99271 In compliance
Retirement benefits are offered
through the state’s Public
Employee Retirement System
(CalPERS).
If the operator receives State Transit
Assistance funds, the operator makes full
use of funds available to it under the Urban
Mass Transportation Act of 1964 before
TDA claims are granted.
CCR 6754 (a) (3) In compliance
In order to use State Transit Assistance
funds for operating assistance, the
operator’s total operating cost per revenue
hour does not exceed the sum of the
preceding year’s total plus an amount
equal to the product of the percentage
change in the CPI for the same period
multiplied by the preceding year’s total
operating cost per revenue hour. An
operator may qualify based on the
preceding year’s operating cost per
revenue hour or the average of the three
prior years. If an operator does not meet
these qualifying tests, the operator may
only use STA funds for operating purposes
according to a sliding scale.
PUC 99314.6
In compliance
In FY 2020, the City did not pass
either efficiency test. As such,
11.41% of its STA claim for that
year must be reserved for
capital purposes.
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13 Compliance Element Reference Compliance Comments
A transit claimant is precluded from
receiving monies from the Local
Transportation Fund and the State Transit
Assistance Fund in an amount which
exceeds the claimant's capital and
operating costs less the actual amount of
fares received, the amount of local support
required to meet the fare ratio, the
amount of federal operating assistance,
and the amount received during the year
from a city or county to which the operator
has provided services beyond its
boundaries.
CCR 6634 In compliance
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15 Chapter 4 | Prior Recommendations
This section reviews and evaluates the implementation of prior Triennial Performance Audit recommendations. This objective assessment provides assurance the City of Taft has made quantifiable progress toward improving both the efficiency and effectiveness of its public transit program.
The prior audit – completed in April 2019 by Moore & Associates, Inc. for the three fiscal years ending June 30, 2018 – included three recommendations:
1. Use the TDA definition in calculating FTE for reporting to the State Controller.
Discussion: During the prior audit period, the City continued to calculate FTE using vehicle service hours rather than actual labor hours derived from payroll records or position allocations. This finding and recommendation were carried forward from the prior triennial performance audit.
The prior auditor explained the City should use payroll records to document the total amount of time spent on transit by all employees, and use that figure (divided by 2,000) to calculate FTE for reporting to the State Controller. This should include drivers and dispatchers as well as those who provide customer service, maintenance, reporting, grant preparation, administration, etc. If payroll data is not available, then the number of hours could be estimated based on the percentage of a position that is dedicated to transit. If necessary, City hours could be estimated based on the Transit FTE identified in the City’s staffing plan. FTE should be rounded to the nearest whole number using the standard rules for rounding. The prior auditor noted it is important to be able to demonstrate how the figure was calculated and that it reflects the TDA definition.
Progress: City provided its FTE calculation methodology that demonstrated it was using the correct definition as well as reporting this information correctly on its State Controller Reports.
Status: Implemented.
2. The City should work with its fiscal auditors (both for the City and for TDA) to clearly identify fare revenues separately from local supplementation in its audit reports.
Discussion: In FY 2015/16 and FY 2016/17, the City began applying additional local revenues to its fare revenue, thereby resulting in farebox recovery ratios well in excess of the 10 percent requirement. However, this additional revenue is not reported as such on the State Controller Report or the NTD report, and City’s CAFR and TDA fiscal audits do not distinguish between actual fare revenues and this additional supplemental revenue when calculating the farebox recovery ratio for program compliance.
The prior auditorrecommended identifying these revenues separately on fiscal audits will provide a clearer picture of the revenues actually produced through fares as well as the extent to which moore-associates.net
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16 the City has to supplement the system. These revenues should also be reported to the NTD and State Controller to the degree possible given the format of those reports.
Progress: The City has yet to complete any TDA fiscal audits for the years included in this audit.
However, the Finance Director has passed this recommendation to the fiscal auditors.
Status: Implementation in progress.
3. The City should work with Kern COG to ensure claims for all available TDA funds are filed in a timely manner.
Discussion: At the end of the prior audit period, Kern COG held unclaimed TDA funds for FY 2014/15 and FY 2015/16 on behalf of the City of Taft. The City filed its FY 2014/15 claim on April 6, 2016, and intended to file its FY 2015/16 claim as soon as Kern COG could confirm its remaining balance. However, as of December 2018, no additional TDA claims had been filed with Kern COG.
The City should complete any unfiled claims for TDA funds and submit to Kern COG.
Progress: The TDA claim for FY 2015/16 was files on May 15, 2019. The City did not provide any further evidence that it had submitted any other claims, though the Finance Director believes claims have been submitted through FY 2017/18. City fiscal audits have been completed through FY 2018/19, but the TDA audit has not yet been completed.
Status: Not implemented.
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17 Chapter 5 | Data Reporting Analysis
An important aspect of the Triennial Performance Audit process is assessing how effectively and consistently the transit operator reports performance statistics to local, state, and federal agencies. Often as a condition of receipt of funding, an operator must collect, manage, and report data to different entities. Ensuring such data are consistent can be challenging given the differing definitions employed by different agencies as well as the varying reporting timeframes. This chapter examines the consistency of performance data reported by the City of Taft both internally as well as to outside entities during the audit period.
• Operating cost: There were modest variances (ranging from 1.5 percent to 9.3 percent) in most of the reported operating cost for all years of the audit period. In FY 2020/21, the cost reported to the NTD was less than half that reported elsewhere. The City noted that in preparing the NTD report, they were asked to revise the report to make the expenses match the revenues. It was told it could not report any excess expenditures. As such, the operating expenses reported were significantly lower, as the City has not been able to claim any TDA funds due to audits not being completed.
• Fare Revenue: Fare revenue reported to the NTD and the State Controller was consistent but higher than that reported on the monthly performance reports. It appears that the fares received as noted on the monthly reports do not include pass sales (which are reported as revenue in the budget vs. actual reports).
• Vehicle Service Hours (VSH): VSH was consistently reported in FY 2018/19 and FY 2019/20. In FY 2020/21, there was a slight variance between the three reports (the greatest of which was approximately six percent).
• Vehicle Service Miles (VSM): VSM was consistently reported in FY 2018/19 and FY 2019/20. In FY 2020/21, there was a slight variance between the NTD report and the other two reports (approximately six percent).
• Passengers: Ridership reported to the NTD was consistently lower than that reported elsewhere.
This variance ranged from 9.1 percent to 14.5 percent across the three years. The City noted that Maricopa riders are not reported to the NTD, and that Maricopa is supposed to be doing its own reporting (since it contracts with the City for service). moore-associates.net
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18 Exhibit 5.1 Data Reporting Comparison
FY 2018/19 FY 2019/20 FY 2020/21
City of Taft CAFR/ACFR $570,383 Not provided Not provided Monthly Performance Reports $550,461 $537,998 $522,385
National Transit Database $550,497 $538,644 $220,250
State Controller Report $558,687 $587,812 $570,098
Monthly Performance Reports $38,065 $42,166 $37,273
National Transit Database $66,151 $68,724 $52,068
State Controller Report $67,138 $68,724 $52,073
Monthly Performance Reports 7,376 7,118 5,374
National Transit Database 7,376 7,118 5,320
State Controller Report 7,376 7,118 5,649
Monthly Performance Reports 73,039 69,366 54,454
National Transit Database 73,039 69,366 51,171
State Controller Report 73,039 69,366 54,454
Monthly Performance Reports 36,720 36,726 25,106
National Transit Database 33,514 33,650 21,923
State Controller Report 36,720 36,726 25,106
State Controller Report 7 6 5
System-Wide Performance Measure
Operating Cost (Actual $)
Fare Revenue (Actual $)
Vehicle Service Hours (VSH)
Full-Time Equivalent Employees
Vehicle Service Miles (VSM)
Passengers
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19 Chapter 6 | Performance Analysis
Performance indicators are typically employed to quantify and assess the efficiency of a transit operator’s activities. Such indicators provide insight into current operations as well as trend analysis of operator performance. Through a review of indicators, relative performance as well as possible inter-relationships between major functions is revealed.
The Transportation Development Act (TDA) requires recipients of TDA funding to track and report five performance indicators:
• Operating Cost/Passenger,
• Operating Cost/Vehicle Service Hour,
• Passengers/Vehicle Service Hour,
• Passengers/Vehicle Service Mile, and
• Vehicle Service Hours/Employee.
To assess the validity and use of performance indicators, the audit team performed the following activities:
• Assessed internal controls in place for the collection of performance-related information,
• Validated collection methods of key data,
• Calculated performance indicators, and
• Evaluated performance indicators.
The procedures used to calculate TDA-required performance measures for the current triennium were verified and compared with indicators included in similar reports to external entities (i.e., State Controller and Federal Transit Administration).
Operating Cost
The Transportation Development Act requires an operator to track and report transit-related costs reflective of the Uniform System of Accounts and Records developed by the State Controller and the California Department of Transportation. The most common method for ensuring this occurs is through a compliance audit report prepared by an independent auditor in accordance with California Code of Regulations Section 66671. The annual independent financial audit should confirm the use of the Uniform System of Accounts and Records. Operating cost – as defined by PUC Section 99247(a) – excluded the following during the audit period2:
1 CCR Section 6667 outlines the minimum tasks which must be performed by an independent auditor in conducting the annual fiscal and compliance audit of the transit operator.
2 Given the passage of AB 149, the list of excluded costs will be expanded beginning with FY 2021/22. moore-associates.net
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20 • Cost in the depreciation and amortization expense object class adopted by the State Controller pursuant to PUC Section 99243,
• Subsidies for commuter rail services operated under the jurisdiction of the Interstate Commerce Commission,
• Direct costs of providing charter service, and
• Vehicle lease costs.
Vehicle Service Hours and Miles
Vehicle Service Hours (VSH) and Miles (VSM) are defined as the time/distance during which a revenue vehicle is available to carry fare-paying passengers, and which includes only those times/miles between the time or scheduled time of the first passenger pickup and the time or scheduled time of the last passenger drop-off during a period of the vehicle's continuous availability. 3 For example, demandresponse service hours include those hours when a vehicle has dropped off a passenger and is traveling to pick up another passenger, but not those hours when the vehicle is unavailable for service due to driver breaks or lunch. For both demand-response and fixed-route services, service hours will exclude hours of "deadhead" travel to the first scheduled pick-up, and will also exclude hours of "deadhead" travel from the last scheduled drop-off back to the terminal. For fixed-route service, a vehicle is in service from first scheduled stop to last scheduled stop, whether or not passengers board or exit at those points (i.e., subtracting driver lunch and breaks but including scheduled layovers).
Passenger Counts
According to the Transportation Development Act, total passengers is equal to the total number of unlinked trips (i.e., those trips that are made by a passenger that involve a single boarding and departure), whether revenue-producing or not.
Employees
Employee hours is defined as the total number of hours (regular or overtime) which all employees have worked, and for which they have been paid a wage or salary. The hours must include transportation system-related hours worked by persons employed in connection with the system (whether or not the person is employed directly by the operator). Full-Time Equivalent (FTE) is calculated by dividing the number of person-hours by 2,000.
Fare Revenue
Fare revenue is defined by California Code of Regulations Section 6611.2 as revenue collected from the farebox plus sales of fare media.
3 A vehicle is considered to be in revenue service despite a no-show or late cancellation if the vehicle remains available for passenger use.
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21 TDA Required Indicators
To calculate the TDA indicators for the City of Taft, the following sources were employed:
• Operating Cost was not independently calculated as part of this audit. Operating Cost data were obtained via State Controller Reports for each fiscal year covered by this audit.
Operating Cost from the reports was compared against that reported to the FTA via the National Transit Database and appeared to be consistent with TDA guidelines. In accordance with PUC Section 99247(a), the reported costs excluded depreciation and other allowable expenses. However, the variance between reports called into question which one accurately reflects the costs for the City’s transit services.
• Fare Revenue was not independently calculated as part of this audit. Fare revenue data were obtained via State Controller Reports for each fiscal year covered by this audit. This appears to be consistent with TDA guidelines as well as the uniform system of accounts. • Vehicle Service Hours (VSH) data were obtained via State Controller Reports for each fiscal year covered by this audit. The City calculates VSH using driver trip sheets. The City’s calculation methodology is consistent with PUC guidelines. • Vehicle Service Miles (VSM) data were obtained via State Controller Reports for each fiscal year covered by this audit. The City calculates VSM by subtracting deadhead and out-ofservice miles from total vehicle mileage (as noted on each vehicle’s odometer). This methodology is consistent with PUC guidelines.
• Unlinked trip data were obtained via State Controller Reports for each fiscal year covered by this audit. The City’s calculation methodology is consistent with PUC guidelines. • Full-Time Equivalent (FTE) data were obtained from State Controller Reports for each fiscal year covered by this review. Use of the TDA definition regarding FTE calculation was confirmed.
System Performance Trends
System-wide, operating cost experienced a net 2.0 percent increase during the audit period, but a 17.5 percent net decrease across the six-year period. Fare revenue experienced large increase in FY 2017/18 (152.3 percent) before decreasing significantly in FY 2018/19 and FY 2020/21. Fare revenue decreased
22.4 percent during the audit period.
Vehicle Service Hours (VSH) decreased every year of the six-year period. VSH saw a net 50.2 percent decrease over the six-year period. A similar pattern was also observed with respect to Vehicle Service Miles (VSM), which had a net 56.9 percent decrease over the six-year period. Ridership decreased two years of the audit period with the most significant decline occurring in FY 2020/21 due to the COVID-19 pandemic. Overall, ridership experienced a net decrease of 31.6 percent during the audit period, and 5.0 percent across the six-year period.
Cost-related metrics typically provide an indicator of a system’s efficiency, while passenger-related metrics offer insight into its productivity. Improvements are characterized by increases in passengerrelated metrics and decreases in cost-related metrics. Operating cost per vehicle service hour, vehicle service mile, and passenger all increased significantly during the audit period, reflective of a decline in efficiency. Productivity also declined, as passengers per VSH and VSM both decreased during the audit moore-associates.net
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22 period. Neither change is surprising, given the impact of the COVID-19 pandemic on transit operations and ridership.
Exhibit 6.1 System Performance Indicators
Sources: FY 2015/16 – FY 2017/18 data from prior Triennial Performance Audit.
FY 2018/19 – FY 2020/21 data from State Controller Reports.
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Operating Cost (Actual $) $690,654 $653,989 $681,013 $558,687 $587,812 $570,098 Annual Change -5.3% 4.1% -18.0% 5.2% -3.0%
Fare Revenue (Actual $) $44,423 $47,898 $120,861 $67,138 $68,724 $52,073 Annual Change 7.8% 152.3% -44.5% 2.4% -24.2%
Vehicle Service Hours (VSH) 11,354 9,042 7,495 7,376 7,118 5,649 Annual Change -20.4% -17.1% -1.6% -3.5% -20.6%
Vehicle Service Miles (VSM) 126,372 98,346 73,366 73,039 69,366 54,454 Annual Change -22.2% -25.4% -0.4% -5.0% -21.5%
Passengers 26,435 30,777 37,998 36,720 36,726 25,106
Annual Change 16.4% 23.5% -3.4% 0.0% -31.6%
Employees 8 6 4 7 6 5
Annual Change -25.0% -33.3% 75.0% -14.3% -16.7%
Performance Indicators
Operating Cost/VSH (Actual $) $60.83 $72.33 $90.86 $75.74 $82.58 $100.92 Annual Change 18.9% 25.6% -16.6% 9.0% 22.2%
Operating Cost/Passenger (Actual $26.13 $21.25 $17.92 $15.21 $16.01 $22.71 Annual Change -18.7% -15.7% -15.1% 5.2% 41.9%
Passengers/VSH 2.33 3.40 5.07 4.98 5.16 4.44
Annual Change 46.2% 48.9% -1.8% 3.6% -13.9%
Passengers/VSM 0.21 0.31 0.52 0.50 0.53 0.46
Annual Change 49.6% 65.5% -2.9% 5.3% -12.9%
Farebox Recovery 6.4% 7.3% 17.7% 12.0% 11.7% 9.1%
Annual Change 13.9% 142.3% -32.3% -2.7% -21.9%
Hours/Employee 1,419.3 1,507.0 1,873.8 1,053.7 1,186.3 1,129.8 Annual Change 6.2% 24.3% -43.8% 12.6% -4.8%
TDA Non-Required Indicators
Operating Cost/VSM $5.47 $6.65 $9.28 $7.65 $8.47 $10.47 Annual Change 21.7% 39.6% -17.6% 10.8% 23.5%
VSM/VSH 11.13 10.88 9.79 9.90 9.75 9.64
Annual Change -2.3% -10.0% 1.2% -1.6% -1.1%
Fare/Passenger $1.68 $1.56 $3.18 $1.83 $1.87 $2.07
Annual Change -7.4% 104.4% -42.5% 2.3% 10.8%
Performance Measure System-wide
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23 Exhibit 6.2 System Ridership Exhibit 6.3 System Operating Cost/VSH Exhibit 6.4 System Operating Cost/VSM Exhibit 6.5 System VSM/VSH 26,435
30,777
37,998 36,720 36,726
25,106
0 5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 $60.83
$72.33
$90.86
$75.74
$82.58
$100.92
$0.00
$20.00
$40.00
$60.00
$80.00
$100.00
$120.00
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 $5.47
$6.65
$9.28
$7.65
$8.47
$10.47
$0.00
$2.00
$4.00
$6.00
$8.00
$10.00
$12.00
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21
11.13 10.88
9.79 9.90
9.75 9.64
8.50 9.00
9.50 10.00
10.50 11.00
11.50 FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 moore-associates.net
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24 Exhibit 6.6 System Operating Cost/Passenger Exhibit 6.7 System Passengers/VSH Exhibit 6.8 System Passengers/VSM Exhibit 6.9 System VSH/FTE $26.13
$21.25
$17.92
$15.21 $16.01
$22.71
$0.00
$5.00
$10.00
$15.00
$20.00
$25.00
$30.00
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21
2.33 3.40
5.07 4.98 5.16
4.44 0.00
1.00 2.00
3.00 4.00
5.00 6.00
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21
0.21 0.31
0.52 0.50 0.53
0.46 0.00
0.10 0.20
0.30 0.40
0.50 0.60
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 1,419.3
1,507.0
1,873.8
1,053.7
1,186.3
1,129.8
0 200
400
600
800
1,000
1,200
1,400
1,600
1,800
2,000
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 moore-associates.net
CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2018/19 – FY 2020/21 Final Report
September 2023
25 Exhibit 6.10 System Farebox Recovery Exhibit 6.11 System Fare/Passenger
6.4%
7.3%
17.7%
12.0% 11.7%
9.1%
0.0%
2.0%
4.0%
6.0%
8.0%
10.0%
12.0%
14.0%
16.0%
18.0%
20.0%
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 $1.68 $1.56
$3.18
$1.83 $1.87
$2.07
$0.00
$0.50
$1.00
$1.50
$2.00
$2.50
$3.00
$3.50
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 moore-associates.net
CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2018/19 – FY 2020/21 Final Report
September 2023
26 This page intentionally blank.
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CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2018/19 – FY 2020/21 Final Report
September 2023
27 Chapter 7 | Functional Review
A functional review of the City of Taft’s public transit program is intended to assess the effectiveness and efficiency of the operator. Following a general summary of the City’s transit services, this chapter addresses seven functional areas. The list, taken from Section III of the Performance Audit Guidebook published by Caltrans, reflects those transit services provided by the City through its transit program:
• General management and organization;
• Service planning;
• Administration;
• Marketing and public information;
• Scheduling, dispatch, and operations;
• Personnel management and training; and
• Fleet maintenance.
Service Overview
The City of Taft, located in the western portion of Kern County, covers an area just over 15.1 square miles. The Taft Area Transit (TAT) service area includes Taft city limits as well as the unincorporated communities of Ford City, South Taft, and Taft Heights. The service provides a combined general public/ADA complementary Dial-A-Ride service, as well as limited (three trips per day) service to the neighboring city of Maricopa. In addition, inter-community bus service is provided by Kern Transit, connecting Taft with other areas of Kern County, including Bakersfield.
Dial-A-Ride is a reservation-based, shared-ride service that operates within the City of Taft. Dial-A-Ride hours of operation are Monday through Friday, 7:15 a.m. to 5:30 p.m. and Saturday, 10:15 a.m. to 2:30 p.m. The Maricopa-Taft service operates three trips per day, Monday through Friday, from 7:12 a.m. to 6:05 p.m. TAT does not operate on designated holidays. All services are available to the general public.
Fares are paid in cash, or by purchase of 12-trip passes. The fare structure as of December 2018 is outlined in Exhibit 7.1.
moore-associates.net
CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2018/19 – FY 2020/21 Final Report
September 2023
28 Exhibit 7.1 Taft Area Transit Fares
Type Fare
Dial-A-Ride
General $2.50
General 12-Trip Pass $25.00
Senior/ADA $1.75
Senior/ADA 12-Trip Pass $17.50
Children under 5 Free (with paying adult)
ADA Attendant Free (with paid registered ADA passenger) Taft – Maricopa service
General Public Cash Fare $2.00
Senior/ADA/Youth $2.00
Children under 5 Free (with paying adult)
ADA Attendant Free (with paid registered ADA passenger) Response to COVID-19 pandemic
The City of Taft continued to operate its regular service throughout the pandemic. Mask mandates, updated cleaning measures, and limited passenger capacity were implemented to keep the drivers and passengers safe. The cleaning measures are still in effect; however, the other changes ceased as COVID restrictions were lifted.
City hall staff worked remotely and learned to adapt to changes in lines of communication. Transit continued to operate but had to cover shifts when short-staffed due to illness. While some drivers got sick or had to isolate due to exposure, the service never shut down. Ridership was down due to the stayat-home orders, but those who needed rides were getting them.
General Management and Organization
The Transit Supervisor oversees the Transit program with oversight from the Taft City Manager and the Finance Department. The Transit Supervisor or Dispatcher prepares a daily report detailing the number of rides, missed trips, no shows, etc. Finance accesses this data from the server and adds the financial information. These reports are reviewed by the Finance Director. The City’s transit program is structured and staffed appropriately.
The City has a good relationship with the Kern COG. It worked with the Kern COG to get funding for a new transit facility, which includes a solar project to start converting to battery-electric buses. The City Manager is the primary liaison with other governmental organizations, while the Finance Director serves as the alternate for KernCOG TTAC meetings. The City is a member of CalACT.
The Taft City Council is the governing body for the City’s transit service. Council meetings are held at City Hall (209 E. Kern Street) on the first and third Tuesdays of each month at 6:00 p.m. There is no citizen’s advisory council. The city council has not expressed any concerns regarding transit. moore-associates.net
CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2018/19 – FY 2020/21 Final Report
September 2023
29 Exhibit 7.2 Organizational Chart
Service Planning
The Kern Council of Governments (RTPA) is responsible for transit planning for the City of Taft through the periodic development of a Short Range Transit Plan (SRTP) or Transit Development Plan (TDP). The City’s most recent TDP was completed in April 2015. Kern COG is in the process of identifying grants to fund updates to outdated planning efforts.
The City’s future goals include converting to an electric fleet and installing solar panels and electric vehicle charging stations at the Transit Center as well as reducing overall operating costs. This goal is currently in included as part of the City’s Congestion Mitigation and Air Quality (CMAQ) improvement project.
Administration
The budgeting process begins in March. The City Manager, Finance Director, and Transit Supervisor have input on the transit budget, which is ultimately presented to and adopted by the City Council. The City conducts monthly, quarterly, and annual reviews of budgeted versus annual revenues and expenditures.
This information is reported to the city council annually. Tyler Munis software is used to manage the City’s financial data.
The Finance Director is responsible for grant writing and administration. Grant applications are based on needs and funds available. The City only applies for grants it can successfully complete and for which it has funds to meet the required local match. The City Clerk assists with grant writing as needed, and the City occasionally uses outside assistance for grants as well. Grants management is assigned to various staff members, depending on the type of grant. The Finance Director handles all Section 5311 claims, LCTOP, and State of Good Repair.
Risk management is handled by the Human Resources department. Accidents and injuries are reported to Human Resources. Injuries are also reported to a Workers’ Compensation nurse call line. The City is a member of the Central San Joaquin Valley Risk Management Authority (CSJVRMA) insurance pool. Human Resources is responsible for reviewing safety practices on an annual basis. A disaster preparedness plan is in place and is managed by the County Fire Department. Taft Area Transit and/or Kern Transit could be called upon to provide transportation when necessary.
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CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2018/19 – FY 2020/21 Final Report
September 2023
30 Given the City’s transit service is provided in-house, there is no contract management required. The City has revenue contracts with Kern County and the City of Maricopa. The City Manager and Transit Supervisor oversee maintenance and cleaning of the Transit Center.
Payroll is based on physical timesheets, which are submitted every two weeks. Timesheets are approved by the Transit Supervisor and the City Manager before going to Finance for processing. Approximately 79 percent of transit employees utilize direct deposit. Access to personal and payroll information is limited to the Finance Director and Payroll Clerk.
Accounts payable is a separate function from purchasing. All goods/services are verified before payment is processed. A Purchasing Agent orders and receives orders for the City, and sends invoices to the appropriate department for approval before sending to accounts payable for payment. Procurement of two new cutaway buses was handled by the Finance Director. The City typically uses the State of California bid for vehicle purchases, though a battery-electric bus was procured through the CalACT bid due to a lack of electric vehicles on the State bid.
Marketing and Public Relations
The City does little marketing. It used to advertise in the weekly newspaper. All buses are branded with the transit phone number. The City’s primary promotional tool is its bilingual brochure (English/Spanish), which is available at city hall, the transit center, and the Human Resources career center. Transit information is also available on the City’s website. The website is in English only, though the ADA/Senior Dial-A-Ride Application Form and Title VI Notice to the Public, Complaint Procedure, and Complaint Form are available for download in Spanish. The City has not done any advertising or promotional campaigns.
Customer service calls are received by the transit department and calls are logged. There are very few complaints, which can be submitted by email or verbally. Any verbal complaints are documented. Overall, public perception of the City’s transit program is positive, especially among those who use the service.
Scheduling, Dispatch, and Operations
The City currently has four full-time drivers (including the Transit Supervisor and Dispatcher) and two parttime drivers. This is considered fully staffed. Drivers are represented by the Service Employees International Union (SEIU) Local #521. The Transit Supervisor is represented by the Management/Supervisory/Confidential Compensation Plan. The part-time drivers are assigned part-time shifts as well as used for coverage in case of absences or vacation. Some part-time drivers progress into full-time positions, while others prefer to remain part-time. The City is always open to hiring more parttime drivers, though it has difficulty finding qualified candidates.
Absences are covered by part-time drivers, or can by covered by the Transit Supervisor or Dispatcher if needed. Employees are expected to notify transit as soon as they know they will be unable to work their regular shift. Outside of last-minute emergencies, one-day advance notice is requested.
Cutaways are equipped with manual fareboxes that are counted by the driver daily. Minivans are not equipped with fareboxes, but are rarely used for revenue service and mostly as supervisor/rescue vehicles. After the driver counts the fares, the Transit Supervisor recounts against the manifests. If fares come in late in the day, they are locked up and counted the next morning. Fares and total ridership are moore-associates.net
CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2018/19 – FY 2020/21 Final Report
September 2023
31 combined and brought to City Hall, where the are counted again. At the end of the month the Finance Director takes the monthly report and compares expected versus actual fares. Non-cash fare media is sold at City Hall. The City does not offer mobile ticketing.
Personnel Management and Training
The City is recruiting enough drivers to meet its needs. However, it is always recruiting for new part-time drivers. Recruitment methods include social media, online and print advertisements, and word-of-mouth.
A commercial licensed is preferred, though the City has had to provide training and licensing due to challenges in recruiting. Whether the City hires a driver without a commercial license depends on the candidate and what kind of commitment they will make.
The City holds employee appreciation events, but does not offer incentives. Turnover is about average, with no consistent reason for leaving. Performance evaluations are conducted after the first six months, then annually thereafter. Training is contracted out to a certified Bus Driver Trainer licensed by the State of California. The City uses the DMV for any driver’s license testing.
Human Resources oversees the safety program. The City complies with all drug and alcohol testing and DAMIS reporting requirements.
All drivers are City employees, and are eligible for benefits based on the City’s compensation structure.
Full-time employees are eligible for vacation, sick time, medical, vision, life insurance, retirement (CalPERS), and deferred compensation with City match. Part-time employees are eligible for sick leave.
Benefits are communicated during employee onboarding as well as when any changes are made. All City employees are subject to the same personnel and discipline rules. These are detailed in the City Policies and Procedures and the City Employee Handbook, and are communicated during employee onboarding.
Maintenance
Maintenance is provided at the City’s central garage. The garage is an enclosed shop with three bays and is shared with other City vehicles. Its equipment includes a four-post lift, brake lathe, tire machine, and balancing machine. The parts room is secured, with only the Fleet Manager and Mechanic having access.
It is the City’s policy to keep very few (sometimes just one) of each item and replace it once that item is used, rather than maintaining and securing a large parts inventory. Parts that are not in stock can typically be procured within a day. The City has had difficulty obtaining certain parts due to supply chain issues which will add a day or two of down time.
Warranty repairs are effectively identified. The City sends out major repairs, major engine issues, and major transmission repairs to a local repair shop (Motor City GMC) as it does not have the proper equipment to do these repairs in-house.
Drivers maintain a daily vehicle log where they track mileage and any mechanical issues. The Transit Supervisor and Maintenance Shop Supervisor communicate daily regarding any reported issues and preventative maintenance needs. The preventive maintenance schedule uses a time and mileage combination based on the manufacturer’s recommendations; 3,000 miles for lube/oil/fluids and 45 days for CHP (this is typically closer to 30 days).
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CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2018/19 – FY 2020/21 Final Report
September 2023
32 All buses that are down or that have been identified for preventive maintenance are placed in the yard at the City garage so they are not available for service. Transit and police are the garage’s most highly prioritized fleets in getting vehicles repaired and back into service. When an out-of-service vehicle is available for use, maintenance contacts the Transit Supervisor and either Transit picks up the vehicle or the Fleet Manager delivers it to the Transit yard.
The City has one transit center bus shelter, located at the corner of Fifth and Center. It serves Taft Transit as well as Kern Transit. All Taft transit vehicles are stored at the transit center/facility. It is maintained by City staff.
The City’s fleet consists of nine gas-powered vehicles: two Dodge Caravan minivans and seven Chevy cutaways. All vehicles are cross-utilized. A fleet inventory is provided in Exhibit 7.3.
Exhibit 7.3 Fleet Inventory
Agency
ID #
Year Make Model PAX Fuel Status
T-19 2010 Dodge Braun Entervan 6 Gas Active
T-20 2010 Dodge Braun Entervan 6 Gas Active
T-21 2011 Chevy Eldoardo Aero Elite 8 Gas Active
T-22 2011 Chevy Eldoardo Aero Elite 8 Gas Active
T-23 2011 Chevy Eldoardo Aero Elite 8 Gas Active
T-24 2016 Chevy Glaval Titan II 12 Gas Active
T-25 2016 Chevy Glaval Titan II 12 Gas Active
T-26 2019 Chevy Glaval 12 Gas Active
T-27 2019 Chevy Glaval 12 Gas Active
moore-associates.net
CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2018/19 – FY 2020/21 Final Report
September 2023
33 Chapter 8 | Findings and Recommendations
Conclusions
With two exceptions, Moore & Associates finds the City of Taft to be in compliance with the requirements of the Transportation Development Act. In addition, the entity generally functions in an efficient, effective, and economical manner.
Findings
Based on discussions with City staff, analysis of program performance, and an audit of program compliance and function, the audit team presents two compliance findings:
1. On-time submittal of State Controller Reports for FY 2018/19 and FY 2020/21 could not be verified.
2. The City has not completed a TDA fiscal audit for any year of the audit period.
The audit team has identified no functional findings.
Program Recommendations
In completing this Triennial Performance Audit, the auditors submit the following recommendations for the City of Taft’s public transit program. They are divided into two categories: TDA Program Compliance Recommendations and Functional Recommendations. TDA Program Compliance Recommendations are intended to assist in bringing the operator into compliance with the requirements and standards of the TDA, while Functional Recommendations address issues identified during the audit that are not specific to TDA compliance. Each finding is presented with the elements identified within the 2011 Government Auditing Standards as well as one or more recommendations.
Given there are no functional findings, only compliance findings and recommendations are provided.
Compliance Finding 1: On-time submittal of State Controller Reports for FY 2018/19 and FY 2020/21 could not be verified.
Criteria: PUC 99243 requires operators receiving funding under Article 4 to submit their Financial Transaction Report to the State Controller within seven months of the end of the fiscal year. While Article 8 recipients submit this form as well, compliance with the deadline is not stated as a condition of compliance with Article 8. However, since the deadline is established by the State Controller’s Office, it should be treated as a hard deadline and complied with.
Condition: Cover pages for the FY 2018/19 and FY 2020/21 State Controller Reports were not submitted as part of this audit. As such, on-time submittal could not be verified.
Cause: Without determining whether the reports were submitted late, a cause cannot be assessed.
Effect: Absent confirmation of on-time submittal, the City is deemed out of compliance. moore-associates.net
CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2018/19 – FY 2020/21 Final Report
September 2023
34 Recommendation: Ensure cover pages of State Controller Reports are downloaded and documented.
Recommended Action: The City should ensure that cover pages are downloaded once the State Controller’s Reports are submitted via the State Controller’s online platform. These cover pages are timestamped with the date and time of the original submittal. They should be provided to the audit team as part of the next Triennial Performance Audit.
Timeline: FY 2023/24.
Anticipated Cost: None.
Compliance Finding 2: The City has not completed a TDA fiscal audit for any year of the audit period.
Criteria: PUC 99245 requires all Article 4 recipients to submit an annual fiscal audit to the State Controller within 180 days of the end of the fiscal year. The RTPA has the authority to extend the deadline for another 90 days, typically to March 31. Audits for the prior fiscal year must be completed before TDA claims for the next fiscal year can be filed.
Condition: At present, the City’s annual fiscal audits have not been completed, and the TDA fiscal audits cannot be completed until the City’s audits are finalized. The last TDA claim submitted by the City of Taft as part of this audit was for FY 2015/16, though the City believes it may have submitted claims through FY 2017/18.
Cause: The City has yet to complete City fiscal audits from FY 2019/20 onward, or finalize the TDA fiscal audit from FY 2018/19.
Effect: The City cannot complete its TDA fiscal audits until the City’s audits are completed.
Recommendation: Work with the City and its auditors to complete TDA fiscal audits.
Recommended Action: Work with the City and its auditors to ensure the fiscal audits can be completed as soon as possible. Once the required audits are completed, submit delinquent TDA claims according to the Kern COG’s claim procedures. The goal should be to get back on schedule for on-time completion of audits by FY 2024/25.
Timeline: As soon as possible.
Anticipated Cost: None.
Exhibit 8.1 Audit Recommendations
TDA Compliance Recommendations Importance Timeline
1 Ensure cover pages of State Controller Reports are
downloaded and documented. Medium FY 2023/24
2 Work with the City and its auditors to complete TDA fiscal audits. High ASAP
moore-associates.net
CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2018/19 – FY 2020/21 Final Report
September 2023
35 REVIEWED BY:
CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: OCTOBER 3, 2023
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:
RATIFY THE EXECUTION OF LEXISNEXIS LAW LIBRARY AGREEMENT SUMMARY STATEMENT:
The City of Taft is in the process of re-establishing and reopening the Correctional Facility, in doing so the City needs to supply access to a legal law library at the facility. LexisNexis provides the specifically requested software for Correctional Facilities.
This software is license software that is charged at a monthly rate of $150.00 per month and is based on our average inmate count. The agreement pricing is on page 2.
Due to the need to have the Law Library ordered and installed to be in compliance prior to receiving inmates the City Manager signed the agreement. Staff is requesting to ratify the signed agreement.
RECOMMENDED ACTION:
Motion to ratify the signed agreement and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15060(c)(3) and Section 15378 of the CEQA Guidelines.
IMPACT ON BUDGET (Y/N): No
ATTACHMENT (Y/N): Yes, agreement
PREPARED BY: Teresa Binkley, Finance Director
REVIEWED BY:
CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: OCTOBER 3, 2023
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:
FUNDING TO THE TAFT CHAMBER OF COMMERCE FOR THE QUARTER OF APRIL 2023 TO JUNE 2023
SUMMARY STATEMENT:
The City of Taft and the Taft Chamber of Commerce (“Chamber”) entered into an agreement on September 16, 2008 where the City Council recognized the best interest of the City to financially support the Chamber. The City Council agreed to fund the Chamber in the amount of 25% of the actual Transient Occupancy Tax (“TOT”) received and paid quarterly to the Chamber.
The total amount of TOT received by the August 30, 2023, deadline for the quarter of April 2023 through June 2023 were $65,730.75 and the amount to be allocated to the Chamber will be $16,432.69.
RECOMMENDED ACTION
Motion to approve the 25% allocation of the Transient Occupancy Tax to the Taft Chamber of Commerce for the quarter of April 2023 through June 2023 and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15060(c)(3) and Section 15378 of the CEQA Guidelines.
IMPACT ON BUDGET (Y/N): No
ATTACHMENT (Y/N): No
PREPARED BY: Teresa Binkley, Finance Director
REVIEWED BY:
CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: OCTOBER 3, 2023
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:
ACCEPT THE COMPLETED WORK BY BLACK HALL CONSTRUCTION INC. FOR THE 2023
TAFT POLICE DEPARTMENT INTERIOR IMPROVEMENT PROJECT
SUMMARY STATEMENT:
The City Council awarded the contract to Black Hall Construction on March 7, 2023 in the amount of $284,368.00 for the project. During construction, other facility needs were identified, including some for the adjacent community correctional facility building, which required change orders for the project. Change orders were submitted with proper justification and were reviewed and approved. All the correctional facility improvements were paid from the building maintenance fund for the facility, keeping them separate from the police department project budget.
The City Building Official has inspected and accepted the work and it has been confirmed that all work was performed per the scope in the agreement.
The Notice of Completion for the work under contract agreement now needs to be recorded to start the 30-day clock for payment of the final 5% of the money owed to the contractor.
RECOMMENDED ACTION
Motion to accept the completed work by Black Hall Construction, Inc. for the 2023 Taft Police Department Interior Improvement Project, authorize the City Clerk to file the Notice of Completion with the Kern County Recorder and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15061(b)(3).
IMPACT ON BUDGET (Y/N): No
ATTACHMENT (Y/N): Yes – (Notice of Completion)
PREPARED BY: City Clerk
Recording Requested By:
FBO
CITY OF TAFT
When Recorded Mail to:
City of Taft
209 E. Kern St.
Taft, CA 93268
NOTICE OF COMPLETION
NOTICE IS HEREBY GIVEN THAT:
1. The undersigned is OWNER or Agent of the OWNER of the interest or estate stated below in the property hereinafter described.
2. The FULL NAME of the OWNER is City of Taft
3. The FULL ADDRESS of the OWNER is 209 E. Kern St. Taft, CA 93268
4. The NATURE OF THE INTEREST or ESTATE of the undersigned is: In Fee. (if other than fee, Strike "In Fee" and insert, for example, "Purchaser under contract of purchase," or "Lessee.")
5. The FULL NAMES and FULL ADDRESSES of ALL PERSONS, if any, WHO HOLD SUCH INTEREST or ESTATE with the undersigned as JOINT TENANTS IN COMMON are:
Names Addresses
6. The full names and full addresses of the predecessors in interest of the undersigned if the property was transferred subsequent to the commencement of the work of improvement herein referred to:
Names Addresses
7. A work of improvement on the property hereinafter described was COMPLETED September 29, 2023
8. The work of improvement completed is described as follows: Interior cosmetic improvements
9. The NAME OF THE ORIGINAL CONTRACTOR, if any, for such work of improvement is: Black Hall Construction, Inc.
10. The street address of said property is: 320 Commerce Way Taft, CA 93268
11. The property on which said work of improvement was completed is in the City of Taft, County of Kern, State of California, and is described as follows:
Interior Cosmetic Improvements
(Mayor)
Date Dave Noerr – City Mayor
Verification for INDIVIDUAL owner
I, the undersigned, declare under penalty of perjury under the laws of the State of California that I am the owner of the aforesaid interest or estate in the property described in the above notice; that I have said notice, that I know and understand the contents thereof, and that the facts stated therein are true and correct.
Date and Place Signature of Owner named in paragraph 2
Verification for NON-INDIVIDUAL owner: I, the undersigned, declare under penalty of perjury under the laws of the State of California that I am the Mayor of the aforesaid interest or estate in the property described in the above notice; that I have read the said notice, that I know and understand the contents thereof, and that the facts stated therein are true and correct. - City of Taft
(Mayor)
Date and Place Dave Noerr – City Mayor
SUBSCRIBED AND SWORN TO before me on
Yvette Mayfield, City Clerk
City of Taft Form Revised 9/22/2007
City of Taft Agenda Report
DATE: OCTOBER 3, 2023
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:
ADOPT “DENIAL OF SERVICE” POLICY FOR THE CITY’S PUBLIC TRANSIT PROGRAM SUMMARY STATEMENT:
On occasion City staff has encountered transit rider verbal or physical behavior which it believes impacts the safe operation of a City transit vehicle, successful performance of City staff duties, and/or the customer experience of other transit riders. The absence of a formal “denial of service” policy has negatively impacted City staff’s ability to address such incidents in an effective, non-discriminatory manner. In some instances, this has resulted in the continuation of the offensive behavior.
Some examples of offensive and/or disruptive behavior may include (but are not limited to):
• Any illegal activity.
• Violence or threats of violence.
• Displaying a weapon,
• Unwelcome physical contact.
• Damaging another’s property or the transit vehicle.
• Shouting, profanity, and/or unruly behavior.
• Use of drugs or alcohol on the transit vehicle.
• Being intoxicated from use of drugs or alcohol.
• Spitting or relieving oneself on the transit vehicle.
Disruptive passengers will be handled in the following manner:
1. After the first incident, an initial written warning will be issued by the City’s Transit Coordinator or his/her representative. Said warning will reference the potential for service suspension should disruptive incidents by the identified/specific individual continue in the future.
2. After the second incident, a final written warning will be issued to the disruptive passenger by the City’s Transit Coordinator or his/her representative. Said warning will reference the potential for service suspension upon any future disruptive incident by the identified/specific individual.
Council Agenda Report
October 3, 2023
3. After the third or successive incident, the City may issue a service suspension or service termination. The City may deny service to an individual(s) when their presence presents an unsafe situation for anyone on a City transit vehicle or the safe operation of the City’s transit service. A transit driver (bus operator) may temporarily deny service in an emergency situation only. In such rare situations, the City’s transit dispatcher should be contacted immediately.
Transit riders who receive a written warning of any kind from the City may, within thirty (30) days of the date of the written warning, file a written response with the City of Taft’s City Manager and request, in writing, to meet with City management to discuss and review the incident. City management shall meet with the cited individual(s) upon timely receipt of a written request.
Should the City issue a service suspension or service termination, the duration will be determined based upon the severity of the situation and the likelihood or probability of recurrence. If a mailing address can be obtained for the individual being denied service, a letter of suspension/termination will be sent documenting the reasons for and conditions of the “denial of service.” The letter shall include the individual’s right to appeal, if any, and the requirements to file an appeal.
RECOMMENDED ACTION
Motion to adopt a resolution entitled A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT ADOPTING “DENIAL OF SERVICE” POLICY FOR THE CITY’S PUBLIC TRANSIT PROGRAM and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15060(c)(3) and Section 15378 of the CEQA Guidelines.
IMPACT ON BUDGET (Y/N): No
ATTACHMENT (Y/N): Yes - Resolution and copy of policy.
PREPARED BY: Teresa Binkley, Finance Director
REVIEWED BY:
CITY CLERK FINANCE DIRECTOR CITY MANAGER
RESOLUTION NO. ____________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT ADOPTING “DENIAL OF SERVICE” POLICY FOR THE CITY’S PUBLIC TRANSIT PROGRAM WHEREAS, City staff has encountered transit rider verbal or physical behavior which it believes impacts the safe operation of a City transit vehicle, successful performance of City staff duties, and/or the customer experience of other transit riders; and WHEREAS, the absence of a formal “denial of service” policy has negatively impacted City staff’s ability to address such incidents in an effective, non-discriminatory manner; and WHEREAS, the Federal Transit Administration (Office of Civil Rights) recommends transit providers consider the potential civil rights connections, create a paper trail, provide rider due process, and consider adopting a written policy specific to “denial of service” which not only sets rider expectations but also avoids ad hoc denials.
NOW THEREFORE, THE CITY COUNCIL DOES HEREBY RESOLVE, that the City Council of the City of Taft hereby adopts a formal “Denial of Service” policy specific to the City’s public transit program per the Memo provided by Moore & Associates dated September 22, 2023.
PASSED, APPROVED, AND ADOPTED on this 3rd day of October, 2023. _____________________________
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 3rd day of October, 2023, by the following vote:
AYES: Council Members:
NOES: Council Members:
ABSENT: Council Members:
ABSTAIN: Council Members:
_____________________________________
Yvette Mayfield, MMC
City Clerk
memo
to: Teresa Binkley, Finance Director, City of Taft from: Jim Moore re: Taft: denial of service date: September 22, 2023
The goal of this memo is to recommend direction for creation of a City of Taft policy specific to “denial of service” regarding the City’s public transit service.
Background
On occasion City staff has encountered transit rider verbal or physical behavior which it believes impacts the safe operation of a City transit vehicle, successful performance of City staff duties, and/or the customer experience of other transit riders. The absence of a formal “denial of service” policy has negatively impacted City staff’s ability to address such incidents in an effective, non-discriminatory manner. In some instances, this has resulted in the continuation of the offensive behavior.
In preparing this memo, Moore & Associates, Inc. (in its role as the City’s transit consultant) drew upon a number of public transportation resources, most notably a presentation to the California Transit Association by Dawn Sweet, Headquarters Director, Office of Civil Rights, Federal Transit Administration (Washington DC).
Guiding legislation
The FTA legislation specific to “denial of transit service” is presented in the federal Code of Regulations, specifically 49 CFR 37.3 (Definitions) and 49 CFR 37.5 (Nondiscrimination). While the recommended direction discussed herein arises in large part to non-discriminatory policies and practices associated with the federal American with Disabilities Act (ADA), there is certain applicability to all transit riders. “Denial of service” policies are influenced in large part by federal Title VI and the ADA, which guarantee access to public transit as a civil right. The ADA legislation defines those disabilities (physical and cognitive) which may affect behavior, and provides direction specifically covering service denial thresholds. More on these factors later.
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Creating and implementing an effective “denial of service” policy can often be challenging because 1) behavior issues can be subjective, 2) the difficulty of capturing every possible scenario in a written policy, 3) the difficulty in assessing the behavior (e.g., Is it disability related? Threatening?), and 4) ADA regulations are not prescriptive.
With respect to “service denial threshold,” transit operators may refuse service to persons with disabilities who engage in violent, seriously disruptive, and/or illegal conduct. However, enforcement of “denial of service” must reflect a high threshold. That is, the behavior must be more than offensive. (Source: 49 CFR 37.5, Appendix D). The guiding regulation was amended in October 2011 to include the definition of “direct threat”: “A significant risk to the health or safety of others.” Appendix D (Section
37.3) describes the threshold and adds that it may not be based on speculation (that is, the potential for a threat to occur), but rather individualized assessment of an actual threat. The “direct threat” definition overlaps with seriously disruptive, violent, and illegal conduct as defined under Section 37.3, Appendix D.
In its investigation of “denial of service” complaints (filed most commonly by transit riders), four areas of concern stand out: 1) indefinite suspensions (wherein the rider believes the suspension is permanent and/or doesn’t know how to regain access to service, 2) absence of a complaint or appeal process for the rider, 3) enforcement of permanent bans, and 4) no warning or ad hoc (i.e., on impulse) suspensions for minor infractions (often attributed to the lack of a “denial of service” policy and/or process).
To address these four factors, the FTA wants public transit providers to undertake three actions. First, document the incident(s) in writing. Such a practice should be done for internal purposes as well as to inform the rider of expectations. Further, the FTA encourages the service provider to communicate warnings to the rider when possible.
Second, link the offending behavior clearly to ADA thresholds: “seriously disruptive” (e.g., causing the transit vehicle to be removed from service), “illegal” (e.g., police involvement and/or a restraining order), and “direct threat” (e.g., CDC/medical support).
Third, provide due process. Ensure riders understand the terms of suspension and know what to do to subsequently present information to support service re-instatement. A reasonable timeframe for an “appeal” opportunity needs to be clearly communicated. Further, the process should not include “permanent suspensions,” but assumes a person can demonstrate the issue has been resolved or can present options to mitigate any problems (e.g., accompaniment by a qualified escort).
In its concluding narrative, the FTA (Office of Civil Rights) recommends transit providers consider the potential civil rights connections, create a paper trail, provide rider due process, and consider adopting a written policy specific to “denial of service” which not only sets rider expectations but also avoids ad hoc denials.
Recommended policy: Disruptive Passenger Conduct
The City of Taft provides public transportation which is open to all persons without respect to race, gender, religion, disability, age, national origin, sexual orientation, income, or other personal factors. It is expected City personnel will treat all transit riders with dignity and respect.
Occasionally, there may arise situations where a passenger’s conduct is so disruptive or offensive that it threatens the welfare, comfort, and safety of fellow riders; City personnel; and/or the safe operation of the transit service. In such circumstances, the City reserves the right to suspend and/or terminate a transit rider’s riding privileges. Some examples of offensive and/or disruptive behavior may include (but are not limited to):
• Any illegal activity.
• Violence or threats of violence.
• Displaying a weapon,
• Unwelcome physical contact.
• Damaging another’s property or the transit vehicle.
• Shouting, profanity, and/or unruly behavior.
• Use of drugs or alcohol on the transit vehicle.
• Being intoxicated from use of drugs or alcohol.
• Spitting or relieving oneself on the transit vehicle.
Disruptive passengers, as described above, will be handled carefully to protect the safety of other transit riders, City personnel, and the safe operation of the City’s public transit service. Care will be taken to ensure that resolution of the offensive and/or disruptive behavior does not cause the experience to become even more disruptive to other transit riders. The transit driver (bus operator) should request police and/or supervisory assistance when the situation warrants. These situations must be handled in a consistent manner, without regard to any personal characteristics of the individual(s) involved. The transit driver (bus operator) must document all incidents involving disruptive rider behavior via the City’s Incident/Accident Report.
Disruptive passengers will be handled in the following manner:
1. After the first incident, an initial written warning will be issued by the City’s Transit Coordinator or his/her representative. Said warning will reference the potential for service suspension should disruptive incidents by the identified/specific individual continue in the future.
2. After the second incident, a final written warning will be issued to the disruptive passenger by the City’s Transit Coordinator or his/her representative. Said warning will reference the potential for service suspension upon any future disruptive incident by the identified/specific individual.
3. After the third or successive incident, the City may issue a service suspension or service termination. The City may deny service to an individual(s) when their presence presents an unsafe situation for anyone on a City transit vehicle or the safe operation of the City’s transit service. A transit driver (bus operator) may temporarily deny service in an emergency situation only. In such rare situations, the City’s transit dispatcher should be contacted immediately.
Transit riders who receive a written warning of any kind from the City may, within thirty (30) days of the date of the written warning, file a written response with the City of Taft’s City Manager and request, in writing, to meet with City management to discuss and review the incident. City management shall meet with the cited individual(s) upon timely receipt of a written request.
Service suspension/termination
Should the City issue a service suspension or service termination, the duration will be determined based upon the severity of the situation and the likelihood or probability of recurrence. If a mailing address can be obtained for the individual being denied service, a letter of suspension/termination will be sent documenting the reasons for and conditions of the “denial of service.” The letter shall include the individual’s right to appeal, if any, and the requirements to file an appeal.
Should a transit rider commit an act of violence or threat of violence, display or use a firearm or other dangerous weapon, possess illegal drugs or alcohol, or use illegal drugs or alcohol while onboard a City transit vehicle or in/at a City transit facility, their use of the City’s transit service shall be terminated, and law enforcement notified.
It is understood each situation involving a disruptive passenger/rider involves a unique set of facts and circumstances. Follow up, if any, will be based on a review of these factors. The City and its staff will make every effort to mitigate the circumstances when possible. The City reserves the right, under serious circumstances, to issue a suspension or termination of services after the first or second incident.