Agenda — Taft City Council, November 7, 2023

TAFT CITY COUNCIL/SUCCESSOR AGENCY

JOINT REGULAR MEETING AGENDA
TUESDAY, NOVEMBER 7, 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. 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.

2. COUNCIL STATEMENTS (NON-ACTION)

3. DEPARTMENT REPORTS

4. CITY MANAGER STATEMENTS

5. CITY ATTORNEY STATEMENTS

6. FUTURE AGENDA REQUESTS
****************************************************************************************************** CONSENT CALENDAR ITEMS 7-12
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
November 7, 2023

Page 2 of 3 ends

7. MINUTES
October 17, 2023 Regular
Recommendation – Approve as submitted.

8. PAYMENT OF BILLS
Warrant # 101323 Check No. 98599-98694 $ 355,045.24
Warrant # 101323A Check No. 98595-98696 $ 164,630.99
Warrant # 102023 Check No. 98697-98698 $ 3,643.82
Warrant # 102723 Check No. 98699-98786 $ 631,583.87
Recommendation – Approve payment of the bills.

9. APPROVAL OF SPECIAL EVENT PERMIT AND ENCROACHMENT PERMIT FOR THE FELLOWS POST 63 AMERICAN LEGION TO HOST A VETERANS DAY PARADE ON CENTER STREET AND CAR SHOW AT 7TH AND CENTER STREETS ON SATURDAY, NOVEMBER 11, 2023 Recommendation – Motion to approve a resolution entitled A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT APPROVING SPECIAL EVENT PERMIT NO. 2023-17 AND ENCROACHMENT PERMIT FOR THE FELLOWS POST 63 AMERICAN LEGION TO HOST A VETERANS DAY PARADE ON CENTER STREET AND CAR SHOW AT 7TH AND KERN STREETS ON SATURDAY, NOVEMBER 11, 2023, and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15061(b)(3) of the CEQA Guidelines.

10. APPROVAL OF STREET CLOSURES FOR THE CHRISTMAS PARADE ON DECEMBER 4, 2023 Recommendation – Motion to adopt a resolution entitled RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT AUTHORIZING THE STREET CLOSURES FOR THE 2023 CHRISTMAS PARADE 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. ACCEPT THE COMPLETED WORK BY BURTCH CONSTRUCTION FOR THE 10TH ST.

REHABILITATION FROM A ST. TO XWALK AT BIKE/PED PATH PROJECT Recommendation – Motion to accept the completed work by Burtch Construction for the road rehabilitation of 10th St. from A St. to Xwalk at Bike/Ped Path – STPL – 5193 (043) authorize the City Clerk to file the Notice of Completion with the Kern County Recorder. Staff further recommends the release of the 5% retention to the Contractor after 30 days pending claims or liens filed during this period and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15061(b)(3) of the CEQA Guidelines.

12. KEEFE COMMISSARY NETWORK AGREEMENT
Recommendation – Motion to authorize the Mayor to execute the Keefe Commissary Network 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. ****************************************************************************************************** City of Taft Council/Successor Agency Meeting
Agenda
November 7, 2023

Page 3 of 3 ends

13. PROFESSIONAL SERVICES AGREEMENT WITH PRICE PAIGE & COMPANY FOR FINANCIAL

SERVICES
Recommendation – Motion to authorize the Mayor to execute the Price Paige & Company 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.

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, Yvette Mayfield, 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 November 2, 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 November 2, 2023, at Taft, California.

Signature _________

TAFT CITY COUNCIL/SUCCESSOR AGENCY

MINUTES
OCTOBER 17, 2023
The October 17, 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 Mayor Noerr invocation given by Pastor John Getty.

PRESENT: Mayor Dave Noerr and Mayor Pro Tem Orchel Krier Council Members Josh Bryant and Carlos Chavira
City Manager Craig Jones and City Attorney Jason Epperson City Clerk Yvette Mayfield
ABSENT: Council Member Ron Waldrop

1. ANNUAL MILITARY EQUIPMENT REPORT - COMMUNITY ENGAGEMENT MEETING The floor was opened for community engagement, comment and feedback on the Taft Police Department’s 2022-2023 Annual Military Equipment Report presented to Council on September 5, 2023. No engagement was received.

2. ANNUAL REVIEW AND RENEWAL OF ORDINANCE 847-22 ADOPTING THE MILITARY EQUIPMENT USE POLICY IN ACCORDANCE WITH AB 481
Motion: Moved by Krier, seconded by Bryant to adopt a resolution entitled A

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT RENEWING ORDINANCE 847-22, ADOPTING THE CITY OF TAFT POLICE

DEPARTMENT (TPD) MILITARY EQUIPMENT USE POLICY, IN
ACCORDANCE WITH ASSEMBLY BILL 481 (Resolution No. 4220-23) 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, Chavira, Noerr
PASSED: 4-0

3. CITIZEN REQUESTS/PUBLIC COMMENTS
There was none.

4. COUNCIL STATEMENTS (NON-ACTION)
Council Member Bryant spoke about some ner’do wells that are causing damage in town and encouraged anyone that sees this kind of behavior report to the police department.

Council Member Chavira talked about all the unrest and war going on in the world and spoke of being fortunate to be an American and shared relevant quotes.

Mayor Pro Tem Krier agreed with Bryant’s comments and shared about local upcoming events.

Mayor Noerr spoke about the 24 second video that captured the burglary at Jo’s Restaurant, encouraged people to replace weathered flags and spoke about the upcoming Veterans Day Celebration, thanking those that have provided our freedom.

City of Taft Council/Successor Agency Meeting
Minutes
October 17, 2023

Page 2 of 4 ends

5. PLANNING COMMISSION REPORT
Planning Commissioner Livingston reported that at their last meeting, the Commission continued to review the Housing Element for update.

6. DEPARTMENT REPORTS
There was none.

7. CITY MANAGER STATEMENTS
City Manager Jones shared about the upcoming Veterans Day Celebration being held on Friday November 10th at Veterans Park.

8. CITY ATTORNEY STATEMENTS
There was none.

9. FUTURE AGENDA REQUESTS
There was none.
********************************************************************************************* CONSENT CALENDAR ITEMS 10-14
 Krier pulled Item #13
Motion: Moved by Bryant, seconded by Krier to approve consent calendar items 10- 12 & 14.

AYES: Krier, Bryant, Chavira, Noerr
PASSED: 4-0

10. MINUTES
October 3, 2023 Regular
Recommendation – Approve as submitted.

11. PAYMENT OF BILLS
Warrant # 092923A Check No. 98538-98541 $ 31,611.12
Warrant # 092923 Check No. 98542-98596 $ 611,917.18
Warrant # 092923 Check No. 98597-98598 $ 570.00
Recommendation – Approve payment of the bills.

12. MONTHLY REPORT FOR KERN COUNTY FIRE STATION NO. 21- SEPTEMBER 2023 City of Taft Council/Successor Agency Meeting
Minutes
October 17, 2023

Page 3 of 4 ends

Recommendation – Receive and file the monthly report for September 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.

14. APPROVAL OF EXTENDING AGREEMENT WITH AMERICAN OFFICE SOLUTIONS (AOS)

FOR INFORMATION TECHNOLOGY (IT) SERVICES
Recommendation – Motion to approve extending the agreement with American Office Solutions for Information Technology (IT) Services, authorize the Mayor to execute said 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. PROFESSIONAL SERVICES AGREEMENT WITH HOUSEAL LAVIGNE ASSOCIATES FOR ONCALL GEOGRAPHIC INFORMATION SYSTEM (GIS) SERVICES THROUGH FY 2025-26 Motion: Moved by Bryant, seconded by Krier to approve the professional services agreement between the City of Taft and Houseal Lavigne Associates, and to authorize the Mayor to execute said 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.

AYES: Krier, Bryant, Chavira, Noerr
PASSED: 4-0
Krier stated that he pulled the item because he noticed the date shown was for 2025-2026 and he thought it should be 2024-2025. Jones explained that in the staff report it explained that the agreement is to be through the 2025-2026 fiscal year.

At 6:27 PM the meeting was recessed in to closed session.

City of Taft Council/Successor Agency Meeting
Minutes
October 17, 2023

Page 4 of 4 ends

ADJOURNMENT - With no further business to conduct the meeting was adjourned at 6:52 PM. __________ ____________
Yvette Mayfield, MMC Dave Noerr
City Clerk Mayor

REVIEWED BY:

CITY CLERK: FINANCE DIRECTOR: CITY MANAGER:

City of Taft Agenda Report
DATE: November 7, 2023
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:

APPROVAL OF SPECIAL EVENT PERMIT AND ENCROACHMENT PERMIT FOR THE FELLOWS POST 63 AMERICAN LEGION TO HOST A VETERANS DAY PARADE ON CENTER STREET AND CAR SHOW AT 7TH AND CENTER STREETS ON SATURDAY, NOVEMBER 11, 2023
SUMMARY STATEMENT:

Staff received Special Event Permit and Encroachment Permit applications and letter from John “Gary” Summers with the Fellows Post 63 American Legion, requesting to host a Veterans Day Parade and Car Show on Saturday, November 11, 2023. The American Legion plan to begin with the car show event from 9:00 AM to 12:00 PM at the public parking lot at 7th and Center Streets. The Car Show will be followed by the Veterans Day Parade along Center Street from 7th to 2nd Streets starting at 1:00 PM. Vehicles from the Car Show will drive along Center Street along with area veterans walking the route. The Car Show and Parade will end by 3;00 PM depending on the number of vehicles and attendees.

The American Legion has met with the Project Assistance Team, including Taft Police and Kern County Fire departments to address all logistical and safety concerns. The Legion is requesting Center Street be closed by 12:00 PM. California Vehicle Code section 21101 authorizes local agencies by resolution to close streets for special events.

The Fellows Post 63 American Legion is requesting the Special Event and Encroachment fees be waived as they are a non-profit entity and would like to direct all funding for recognizing the regions Veterans and their enjoyment of the event.

Conditions of approval:

1. $2,000,000 liability insurance naming City of Taft as additional insured

2. Trash receptacles

3. Portable chemical toilets

4. Business Licenses for all Chamber approved vendors
RECOMMENDED ACTION:

1. Motion to approve a resolution entitled A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT APPROVING SPECIAL EVENT PERMIT NO. 2023-17 AND ENCROACHMENT PERMIT FOR THE FELLOWS POST 63 AMERICAN LEGION TO HOST A VETERANS DAY PARADE ON CENTER STREET AND CAR SHOW AT 7TH AND KERN STREETS ON SATURDAY, NOVEMBER 11, 2023

2. Find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15061(b)(3) of the CEQA Guidelines.

FUNDING SOURCE: N/A
ATTACHMENT (Y/N): Resolution, Fellows Post 63 American Legion Letter, Special Event Permit Application, Encroachment Permit Applications, Map of Car Show Site and Parade Route
PREPARED BY: Mark Staples, Director, Planning & Community Development RESOLUTION NO. ________

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT
APPROVING SPECIAL EVENT PERMIT NO. 2023-17 AND
ENCROACHMENT PERMIT FOR THE FELLOWS POST 63 AMERICAN

LEGION TO HOST A VETERANS DAY PARADE ON CENTER STREET
AND CAR SHOW AT 7TH AND KERN STREETS ON SATURDAY,
NOVEMBER 11, 2023
WHEREAS, the Fellows Post 63 American Legion has submitted a letter requesting to hold a Veterans Day Parade along Center Street and a Car Show on a public parking lot at 7th and Center Streets on Saturday, November 11, 2023, from 9:00 AM to 12:00 PM; and WHEREAS, the Fellows Post 63 American Legion has submitted an Encroachment Permit requesting the closure of Center Street between 7th and 2nd Streets beginning at 12:00 PM until 3:00 PM for the Veterans Day Parade on Saturday, November 11, 2023; and WHEREAS, the Fellow Post 63 American Legion requests that all Special Event and Encroachment Permit fess shall be waived as they are a non-profit entity seeking to direct all funds towards the parade and car show events and to ensure an festive day for and the recognition of the region’s military veterans; and
WHEREAS, The American Legion shall be responsible for providing sufficient trash receptacles and portable chemical toilets, and shall clean up all trash and debris at the conclusion of event activities; and ensuring all vendors hold business licenses with the City of Taft.

WHEREAS, Section 21101 (e) of the California Vehicle Code requires a resolution by Council to temporarily close streets for special events.

NOW, THEREFORE, BE IT RESOLVED, the Mayor and City Council of the City of Taft, California, approve the special event and encroachment permit as follows:

SECTION 1. The City Council hereby makes the following Special Event findings:

1. The operation of the requested special event at the location proposed and within the time period specified will not jeopardize, endanger or otherwise constitute a menace to the public health, safety or general welfare;

2. The proposed site is adequate in size and shape to accommodate the special event without being materially detrimental to the use and enjoyment of other properties located adjacent to and in the vicinity of the site;

3. The proposed site is adequately served by streets or highways having sufficient width and improvements to accommodate the kind and quantity of traffic that the special event will or could reasonably be expected to generate; and

4. Adequate temporary parking to accommodate vehicular traffic to be generated by the special event will be available either on site or at alternate locations acceptable to the planning and community development department.

Resolution No. ______

Page 2 of 2 ends

SECTION 2. The City Council hereby approves Special Event No. 2023-17 and Encroachment Permit with the conditions of approval set forth in this resolution as follows:

1. The Special Event is approved for the following times:

Set-up and Street Closures: Saturday, November 11, 2023, Car Show at 9:00 AM, Parade at 12:00 PM
Event time: Saturday, November 11, 2023, Car Show from 9:00 AM to 12:00 PM, Parade from 1:00 PM to 3:00 PM
Breakdown of event: Saturday, November 11, 2023 by 3:30 PM

2. The Fellows Post 63 American Legion shall provide sufficient evidence of $2,000,000 liability insurance naming the City of Taft as certificate holder.

3. The American Legion shall provide sufficient trash receptacles in the event area and shall remove all trash from the area at the conclusion of the special event.

4. The American Legion shall provide sufficient portable chemical toilets in the event area.

5. All American Legion approved vendors of the special event shall have a business license with the City of Taft.

PASSED, APPROVED, AND ADOPTED this 7th day of November, 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 7th day of November, 2023, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:
__________________________________
Yvette Mayfield, MMC
City Clerk

Fellows Post 63 American Legion
Veterans Day Parade Route and Car Show
4,514
© Latitude Geographics Group Ltd.

0.1 Legend
1:

WGS_1984_Web_Mercator_Auxiliary_Sphere
0 0.07 0.1 Miles Notes This map is a user generated static output from an Internet mapping site and is for general reference only. The County of Kern assumes no liability for damages, incurred by the user of this information, which occur directly or indirectly as a result of errors, omissions or discrepancies in the information.

Roads 3k-5k
Freeway
Highway
Major
Minor
Local
Ramp
Unpaved
REVIEWED BY:

CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: NOVEMBER 7, 2023
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:

APPROVAL OF STREET CLOSURES FOR THE CHRISTMAS PARADE ON DECEMBER 4, 2023 SUMMARY STATEMENT:

The City has received a request from the Taft District Chamber of Commerce for street closures for the 2023 Christmas Parade to be held on Monday, December 4, 2023.

The following streets have been designated for closure from 4:30 p.m. until 9:00 p.m. • Main Street from 2nd to 8th Street
• Center Street from 2nd Street to 8th Street
• 8th Street from Center Street to Main Street
California Vehicle Code Section 21101 authorizes local agencies by resolution to close streets for special events.

RECOMMENDED ACTION
Motion to adopt a resolution entitled RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT AUTHORIZING THE STREET CLOSURES FOR THE 2023 CHRISTMAS PARADE 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 Letter to City Council PREPARED BY: Public Works

RESOLUTION

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT
AUTHORIZING THE STREET CLOSURES FOR THE 2023 CHRISTMAS
PARADE
WHEREAS, the Taft District Chamber of Commerce has requested street closures for the Christmas Parade scheduled from 4:30 p.m. to 9:00 p.m. December 4, 2023; and WHEREAS, Section 21101 (e) of the California Vehicle Code requires a resolution by Council to temporarily close streets for special events.

NOW, THEREFORE, BE IT RESOLVED, the Mayor and City Council of the City of Taft, California, approve the following street closures from 4:30 p.m. until 9:00 p.m. on December 4, 2023:
 Main Street from 2nd to 8th Street
 Center Street from 2nd Street to 8th Street
 8th Street from Center Street to Main Street
PASSED, APPROVED, AND ADOPTED this 7th day of November, 2023 Dave Noerr, Mayor
ATTEST:

Yvette Mayfield, MMC
City Clerk

STATE OF CALIFORNIA )

COUNTY OF KERN ) SS

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: November 7, 2023
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:

ACCEPT THE COMPLETED WORK BY BURTCH CONSTRUCTION FOR THE 10TH ST.

REHABILITATION FROM A ST. TO XWALK AT BIKE/PED PATH PROJECT SUMMARY STATEMENT:

This is a Notice of Completion for the work under contract agreement with Burtch Construction for the road rehabilitation of 10th St. from A St. to Xwalk at Bike/Ped Path – STPL – 5193 (043). The work consisted of grinding 3-inches of existing asphalt pavement and overlay with a 3-inch layer of hot mix asphalt, installation of traffic stripes and pavement markings and signage.

The City Council awarded the Contract to Burtch Construction in the amount of $266,799.00. The final project construction cost with quantity adjustments is $262,016.91. There were no change orders on this project.

The Engineering Department has inspected the work and confirmed to Public Works that the work is in conformance with the plans and specifications as of April 21, 2023.

RECOMMENDED ACTION
Motion to accept the completed work by Burtch Construction for the road rehabilitation of 10th St. from A St. to Xwalk at Bike/Ped Path – STPL – 5193 (043) authorize the City Clerk to file the Notice of Completion with the Kern County Recorder. Staff further recommends the release of the 5% retention to the Contractor after 30 days pending claims or liens filed during this period, and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15061(b)(3) of the CEQA Guidelines
IMPACT ON BUDGET (Y/N): Yes
ATTACHMENT (Y/N): Yes – (Notice of Completion)
PREPARED BY: Public Works
Costs: Construction Cost: $ 262,016.91
Funding: Federal Match (88.53%) - (RSTP): $ 231,963.00
Local Match (11.47%) – (General Fund): $ 30,053.91
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 April 21, 2023

8. The work of improvement completed is described as follows: 10th Street Rehabilitation from A St. to Crosswalk at Bike/Ped path – STPL 5193 (043).

9. The NAME OF THE ORIGINAL CONTRACTOR, if any, for such work of improvement is: Burtch Construction

10. The street address of said property is: 10th St. from A St. to Crosswalk at Bike/Ped path

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:

Road Rehabilitation
(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: NOVEMBER 7, 2023
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:

KEEFE COMMISSARY NETWORK AGREEMENT
SUMMARY STATEMENT:

With the re-opening of the Correctional Facility, re-establishing Commissary Service is needed. The attached agreement with Keefe will supply food and other related commissary items to inmates at a set price.

Keefe also will supply the facility the software needed to maintain inmate trust account balances. The software went live on October 31, 2023, and the inmates have placed their 1st order
All parties will review the sales and commissary participation during the first 120 days of this Agreement and negotiate the commission Keefe will pay the facility, as per item 4 in the agreement.

This agreement was reviewed by the City Attorney for terms.

RECOMMENDED ACTION:

Motion to authorize the mayor to execute the Keefe Commissary Network 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

Page 1 of 11 ends

KEEFE COMMISSARY NETWORK, LLC

COMMISSARY SERVICES AGREEMENT
This Agreement (“Agreement”) is made by and between KEEFE COMMISSARY NETWORK, LLC, ("Keefe"), and Taft Community Correctional Facility, located at 330 Commerce Way, Taft, CA 93268-9759, ("Customer") (collectively, the “Parties”).

Keefe is in the business of supplying food and other related commissary items and services to inmate commissary departments of correctional facilities throughout the United States, including the Customer; and,
The Parties wish to enter into a Commissary Services Agreement to facilitate the following services which are detailed herein: the ordering of commissary items by inmates; the operation of and payment for commissary; payments to inmate trust accounts; and an inmate package program; (collectively, “Commissary Services”).

Therefore, in consideration of the mutual promises and conditions herein contained, the Parties agree as follows:

1. OPERATION OF COMMISSARY BY CUSTOMER. Customer agrees that during the term of this Agreement, it will, at its own expense: (a) provide personnel to operate the Keefe computer equipment (“Computer Equipment”) and Keefe proprietary software (“Keefe Software”); (b) manage and reconcile the funds in the Inmate Trust Accounts; and (c) deliver the completed commissary orders to the individual inmates.

1.1 OPERATION OF COMMISSARY BY KEEFE. Keefe agrees that, on an as-needed basis, it will download all inmate orders for commissary items.

Keefe will bag, box, and ship such commissary items to the Customer for distribution to the inmates and invoice Customer for all such purchases in accordance with Section 3. In addition, Keefe will keep the Computer Equipment updated with complete information as to commissary items available, pricing, and other terms and conditions of sale.

2. HARDWARE/SOFTWARE. During the term of this Agreement, Keefe shall supply Customer with the Computer Equipment and Keefe Software necessary to provide the Commissary Services. Customer agrees to return all Computer Equipment and Keefe Software to Keefe in workable order upon contract termination. Keefe hereby grants to Customer a nonexclusive, royalty-free license to use the Keefe Software during the term of this Agreement. All software supplied by Keefe is proprietary and shall at all times remain the property of Keefe with title and all rights vested in and retained by Keefe. Customer hereby agrees that it will not sublicense, disclose, reproduce, transfer, alter, reverse-engineer, decompile or use the Keefe Software and/or documentation for any purpose, other than those specifically allowed by the terms of this Agreement. All hardware installed by Keefe shall remain the property of Keefe unless otherwise expressly agreed to by the Parties in writing.

Page 2 of 11 ends

3. PAYMENT. Keefe will invoice Customer on a weekly basis for all commissary items purchased. Customer shall pay such invoices in accordance with Keefe’s standard credit terms (NET 30 DAYS). All past due amounts due Keefe will be subject, at the option of Keefe, to a service charge equal to one- and one-half percent (1.5%) per month of the unpaid balance.

In the event that said amounts set forth in said statements are not paid according to the terms hereof, or in the event that Keefe, in its sole discretion, determines that Customer’s credit has become impaired, Keefe shall have the option to: (a) either decline to continue provision of Services hereunder, except on a cash in advance basis, until such time as credit has been reestablished to Keefe’s satisfaction; or (b) terminate this Agreement without liability whatsoever to Keefe, by giving sixty (60) days prior written notice to Customer.

All costs of collection of past due amounts, including but not limited to reasonable attorney’s fees, shall be chargeable to and paid by the Customer.

4. COMMISSION. The Parties will review the sales and commissary participation during the first 120 days of this Agreement and negotiate the commission Keefe will pay Customer.

The commission will be based on the Adjusted Gross Sales of commissary items. “Adjusted Gross Sales” is defined as gross commissary sales minus the sales of noncommissioned commissary items as listed in Exhibit A of this Agreement. The Parties will amend this Agreement to reflect the negotiated commission rate.

5. MENU. Commissary item selection and pricing will be agreed upon by Customer and Keefe. Commissary item menu selection and price adjustments shall be reviewed as needed, but no less than annually, by Keefe. All changes must be approved by Customer.

6. PAYMENT SERVICES. This Agreement includes Keefe’s Access Corrections® Secure Payment Services, the terms of which are memorialized in Exhibit A, entitled “Payment Services”, attached hereto and incorporated herein. Keefe will facilitate payments to Inmate Trust Accounts via website, toll-free phone number, walk-in provider(s) and/or kiosk(s) placed in mutually agreeable site(s) within Customer’s facility. Customer will provide electrical power to operate the kiosk(s) and Keefe will provide the network connectivity. Keefe will guarantee all transactions and will send, via ACH, monies to the Customer designated bank account in accordance with the terms and conditions provided for in Exhibit A. Except as provided for herein, no fees for this service will be borne by Customer.

7. PACKAGE PROGRAM. This Agreement includes Keefe’s Access Securepak® Inmate Package Program Service. Keefe shall process and deliver orders placed through its Access Securepak website on the terms and conditions provided therein. Customer will be paid a commission negotiated by the Parties at the time commission rates are negotiated pursuant to Section 4 of this Agreement. The commission will be based on all final Securepak sales made on behalf of inmates at Customer's facility minus any sales tax, returns, processing fee, refunds and/or chargebacks resulting from or arising out of the sales. Keefe shall deliver Securepak orders to Customer’s facility once per week. Customer agrees that Keefe may charge a processing fee for each order which may be amended by Keefe from time to time. Amendments to the processing

Page 3 of 11 ends

fee charged Customer by Keefe shall not be applied retroactively to orders placed prior to the implementation of the processing fee changes.

8. MATERIAL CHANGES. In the event of material cost changes in federal, state, or local taxes including, but not limited to, social security taxes, unemployment taxes or payroll based taxes or an increase in the minimum wage rate or the implementing regulations or the enactment or application of any “living wage”, “prevailing wage” or similar laws by any governmental entity; and/or an increase in employee benefits whether as a result of a change in federal, state, or local laws or a federal, state, or local legislative or regulatory mandate or otherwise, it is agreed that the parties shall adjust the commission paid to Customer to reflect said increases. If other material conditions change due to causes beyond Keefe’s control including, but not limited to, a change in the scope of services, menu changes requested by Customer, material decreases in inmate population or changes in federal, state or local standards or regulations or other unforeseen conditions beyond Keefe’s control, it is agreed that the parties shall adjust the commission paid to Customer and/or adjust the commissary items offered to reflect the impact of the material change in circumstances.

9. TERM & TERMINATION. This Agreement shall become effective October 30, 2023 and shall continue in effect for a period of three (3) years through October 29, 2026 (the “Base Term”). The Agreement will automatically renew for successive one-year terms thereafter, unless either party to this Agreement gives notice in writing to the other party no less than ninety (90) days prior to the expiration of any term or extended term that the party so giving notice does not wish to extend this Agreement. If either party shall materially breach any of the terms or conditions of this Agreement for any reason other than Excused Performance reasons defined herein, the party claiming such material breach shall give the other party a written notice of such breach. If within thirty (30) days from such notice the material breach has not been cured, or the material breach is such that it may not be cured within thirty (30) days and the party in breach has not commenced the cure within thirty (30) days and continuously pursued the cure, then the injured party may cancel the Agreement immediately. Within thirty (30) days after termination of this Agreement, Customer shall, at Keefe’s option, return all Computer Equipment and Keefe Software, and certify such removal and return in writing to Keefe. All monies due the Parties at the time of termination shall be paid to the respective party within thirty (30) days after the effective date of the termination of services.

Either Party to this Agreement shall have the right to terminate this Agreement for convenience without cause or for cause, including but not limited to any change to or enactment of any federal, state or local law, rule, regulation, or regulatory guidance, or published change in the interpretation thereof by any federal, state, or local regulatory agency or other governmental agency having jurisdiction over this Agreement, which would have a material adverse effect upon: (i) the subject matter hereof; (ii) either Party’s ability to perform its obligations hereunder; or (iii) either Party’s expected risks or benefits under this Agreement; provided that the parties, after good faith discussions, cannot find a mutually agreeable solution after the parties have negotiated in good faith for a period not exceeding thirty (30) days, which negotiation period the parties can mutually agree to extend. Nothing in this section shall be interpreted to negate the right of either Party to terminate this Agreement at any time without cause upon thirty (30) days’ notice.

Page 4 of 11 ends

9.1 CLOSURE OF COMMUNITY CORRECTIONAL FACILITY. Each
Party agrees that in the event the Taft Community Correctional Facility closes during the time this Agreement and/or any subsequent extension of this Agreement is in effect, neither Party hereto shall have any ongoing obligations under this Agreement, except to deliver and/or pay for items ordered prior to closure or notice of closure. Without limitations, additional terms and obligations which survive the termination of this Agreement and/or the closure of the Taft Community Correctional Facility include the preservation of all confidential, medical, and private information, as well as indemnification obligations described in paragraph 15.

9.2 GOVERNMENT FUNDING. The Parties hereto agree and acknowledge that Customer’s operation of the Taft Community Correctional Facility is subject to funding from other governmental entities, and that upon such funding ceasing, the Taft Community Correctional Facility shall cease operations regardless of the term anticipated by this or any other Agreement.

Customer shall have the unrestricted right to terminate this Agreement upon such closure of the Taft Community Correctional Facility.

10. EXCUSED PERFORMANCE. In case performance of any term or provision herein (other than payment of money) shall be delayed or prevented because of compliance with any law, decree or order of any governmental agency or authority, either local, state, federal, or because of riots, war, public disturbances, strikes, lockouts, differences with workmen, labor shortages, fires, floods, pandemics, epidemics, or other similar health scenarios, Acts of God, or any other reason whatsoever that is not within the control of the party whose performance is interfered with and which, by the exercise of reasonable diligence said party is unable to prevent, the party so suffering may at its option suspend, without liability, the performance of its obligations hereunder during the period such cause continues, and extend the term of this Agreement for the period of such suspension of the performance of duties thereunder.

11. CUSTOMER’S RESPONSIBILITIES. Customer shall promptly notify Keefe of any changes in Customer’s hardware systems, software or operating procedures that interact in any fashion with Keefe’s supplied hardware, software or its operating procedures. Customer shall not, during the term of this Agreement nor for one (1) year following its termination or expiration, solicit to hire, hire, or contract with any employee or former employee of Keefe, or its parent or subsidiaries, direct or indirect. In the event that Customer breaches its covenant not to hire an employee or former employee, Customer agrees to pay Keefe an amount equal to the annual salary of such employee.

12. GOVERNING LAW. Both parties to this Agreement irrevocably: (i) consent and submit exclusively to the jurisdiction of the courts of the State of California (ii) and agree that this Agreement shall be governed by, interpreted and construed in accordance with, the laws of the State of California, without regard to any conflicts of law.

13. ENTIRE AGREEMENT-WAIVER. This Agreement and its Exhibits constitute the entire Agreement between the Parties with respect to the provision of Commissary (and Payment, where applicable) Services, and there are no other or further written or oral understandings or agreements with respect thereto. No variation or modification of the Agreement

Page 5 of 11 ends

and no waiver of any provision shall be valid unless in writing and signed by the duly authorized officers of both Keefe and Customer. This Agreement supersedes all other agreements, negotiations, conversations and representations between the Parties for the provision of Commissary (and Payment, where applicable) Services.

14. ASSIGNMENT. Except in the case of a merger, reorganization, change in control, or sale of all or substantially all assets or equity, neither Party shall have the right to assign or otherwise transfer its rights and obligations under this Agreement except with the prior written consent of the other Party, which shall not be unreasonably withheld or delayed.

15. INDEMNIFICATION. Keefe shall indemnify Customer against any claim, action, suit, demand, damage, liability, loss, or judgment, including reasonable attorney’s fees and costs, which arise out of, relate to or result from Keefe’s negligent performance of its obligations under this Agreement, except to the extent such claims, actions, suits, demands, damages, liabilities, losses or judgments are due to the negligent or unlawful conduct, or the willful misconduct of Customer, its agents or employees. Customer shall indemnify Keefe against any claim, action, suit, demand, damage, liability, loss or judgment, including reasonable attorney’s fees and costs, which arise out of, relate to or result from Customer’s negligent, intentional or willful acts or omissions, except to the extent such claims, actions, suits, demands, damages, liabilities, losses or judgments are due to the negligent or unlawful conduct, or the willful misconduct of Keefe. Each party agrees to provide the other party with reasonable and timely notice of any claim, action, suit, demand, damage, liability, loss or judgment made or brought against the other party arising out of or relating to the Agreement and for which the notifying party is seeking indemnification hereunder. The indemnifying party shall have the right to defend any such claim at its sole cost and expense. Each party will promptly advise the other party of any proposed agreement to compromise or settle any claims and the other party will have ten (10) days to respond to such proposal. These indemnities and remedies shall survive the expiration or other termination of the Agreement.

16. LIMITATION OF LIABILITY. NOTWITHSTANDING ANYTHING TO THE

CONTRARY HEREIN, NEITHER PARTY SHALL BE LIABLE, WHETHER IN CONTRACT,

TORT (INCLUDING NEGLIGENCE) OR OTHERWISE, FOR ANY PUNITIVE, SPECIAL,

INDIRECT, INCIDENTAL, CONSEQUENTIAL, LIQUIDATED OR EXEMPLARY

DAMAGES (INCLUDING LOST PROFIT OR BUSINESS INTERRUPTION EVEN IF

NOTIFIED IN ADVANCE OF SUCH POSSIBILITY) ARISING OUT OF OR PERTAINING

TO THE SUBJECT MATTER OF THIS AGREEMENT OR OUT OF ANY OF THE PRODUCTS OR SERVICES PROVIDED UNDER THIS AGREEMENT.

17. RELATIONSHIP OF THE PARTIES. Each Party is an independent contractor and is not an employee, employer, agent, partner, joint venture or joint employer of or with the other Party. Nothing in this Agreement shall be construed to give either Party: (a) the power to direct or control the day-to-day activities of the other, (b) the power to create or assume any obligation on behalf of the other, or (c) the power to bind the other in any manner whatsoever.

18. CONSENT. Where the consent of either party is required, it shall not be unreasonably withheld or delayed.

Page 6 of 11 ends

19. CONFIDENTIALITY. “Confidential Information” includes any non-public, confidential or proprietary information furnished by a Party (the “Disclosing Party”) to the other Party (the “Receiving Party”) including, but not limited to, information relating to the Disclosing Party’s business, product designs, product plans, data, software and technology, financial information, marketing plans, business opportunities, pricing information, menus, discounts, inventions and know-how. Confidential Information does not include any information that (i) is or becomes generally available to the public other than as a result of a disclosure by the Receiving Party in violation of this Agreement, (ii) was in the Receiving Party’s possession prior to the disclosure of the Confidential Information pursuant to this Agreement without an obligation of confidentiality, (iii) becomes available to the Receiving Party on a non-confidential basis from a third party, provided that the Receiving Party did not know, or have reason to believe, after reasonable investigation, that such source was subject to an obligation not to disclose such information, or (iv) is required to be disclosed by any applicable law or regulation or by order of any governing body or court of competent jurisdiction; provided, however, the Receiving Party must promptly notify the Disclosing Party of the demand for such disclosure so that the Disclosing Party may, in its sole discretion, seek a protective order or take such other appropriate steps to resist or narrow the scope of the disclosure sought by such request. If a protective order or other remedy is not obtained, the Receiving Party may make such disclosure without liability under this Agreement, provided that the Receiving Party furnish only that portion of the Confidential Information which is legally required to be disclosed.

20. EXCLUSIVITY. Customer hereby agrees that Keefe has the exclusive right to provide the Commissary Services for Customer.

21. NOTICES. All notices to be given under this Agreement shall be in writing and served either personally, by deposit with an overnight courier with charges prepaid, or by deposit in the US mail, first-class postage prepaid by registered or certified mail, addressed to the parties at the addresses stated on the signature page, or at any other address as designated by one party upon notice to the other party. All such notices shall be deemed to have been given (a) upon the first business day following personal delivery, (b) one business day after deposit with an overnight courier, or (c) three business days after deposit in the US mail.

22. EQUAL EMPLOYMENT OPPORTUNITY CERTIFICATION. The Parties warrant and represent that they shall comply with all federal, state and local laws as required, including but not limited to, Executive Order 11246, as amended, Section 503 of the Rehabilitation Act of 1973, as amended, and the Vietnam Era Veterans’ Readjustment Act of 1974, as amended.

The Parties hereby incorporate the requirements of 41 C.F.R. 60-1.4(a)(7), 60-250.5 and 60-741.5, if applicable.

23. MISCELLANEOUS. This Agreement may be executed in two or more counterparts, and each such counterpart and any copies thereof shall be deemed an original. The headings in this Agreement are intended solely for convenience and shall not affect the rights of the Parties under the Agreement. In the event any provision(s) of this Agreement is in conflict with any law, statutory provision or otherwise, such term(s) shall be deemed stricken from this Agreement, but any such invalidity or unenforceability shall not invalidate any of the other terms

Page 7 of 11 ends

of this Agreement, and the Agreement shall continue in full force and effect. This Agreement will apply to, be binding on, and inure to the benefit of the successors and permitted assigns of the Parties.

24. AUTHORITY. The undersigned representative of each Party warrants that he/she has the full authority to execute this Agreement and bind the Party on whose behalf he/she is executing the Agreement.

25. EXHIBITS. This Agreement includes the following Exhibits, attached hereto and incorporated into this Agreement.

Exhibit A – Noncommissioned Items
Exhibit B - Payment Services

IN WITNESS WHEREOF, the Parties have executed this Agreement as of the year and date written below.

Taft Community Correctional Facility Keefe Commissary Network, LLC By: ______________________________ By: __________________________ Name: ____________________________ Name: John Puricelli Title: _____________________________ Title: Executive Vice President Date: _____________________________ Date: _________________________ Address for Notice:

Taft Community Correctional Facility
330 Commerce Way
Taft, CA 93268-9759
Address for Notice:
10880 Lin Page Place, St. Louis, MO 63132
With a copy to:

General Counsel, TKC Holdings, Inc.
1260 Andes Blvd., St. Louis MO 63132

Page 8 of 11 ends

Exhibit A
Noncommissioned Items
Stamped envelopes
Postage stamps
Indigent Kits
Admission Kits
On-site, special commissary item sales sold by Customer Refunded items

Page 9 of 11 ends

Exhibit B
Payment Services with kiosk options

1. Services. Keefe will provide kiosk(s) money handling services and payment processing services for payments made through kiosks, walk-in retailers, online websites and/or mobile sites, call centers or applications operated by Keefe or such other methods ("Transactions") for crediting account balances held by Customer on behalf of the recipients of funds (the "Services"). Keefe provides the Services in its capacity as a licensed money services business. Keefe represents and warrants to Customer that Keefe is duly licensed to provide the Services and will do so in compliance with applicable laws and regulations. For purposes of this Agreement the following terms shall apply as follows. Lobby Kiosk refers to a kiosk(s) in which an inmate's family and friends may conduct deposits to the inmate trust account and Intake Kiosk refers to a kiosk used for booking purposes by the facility, to accept deposits from the inmate to accept funds on their person upon their booking (hereinafter referred to individually as “Lobby Kiosk” and as “Intake Kiosk”, and collectively as “Kiosks”).

2. Authorization. Customer authorizes Keefe to act on its behalf in handling monies and to submit Transactions initiated by individuals through the Services to the credit card networks or otherwise for authorization, processing, and settlement to Customer for the benefit of designated recipients.

3. Responsibilities of Keefe.
a. Keefe will receive payments from the public, directed to recipients by way of the Services.
b. Keefe will transfer payment files to Customer on a daily basis. Keefe will deliver payments to Customer by the second business day following (but not including) the day of the transaction by means of an electronic funds transfer (“EFT”) to Customer’s designated bank account; provided, however, Keefe, in its sole discretion, reserves the right to delay its acceptance of any transaction that Keefe determines to be suspicious and warrants further investigation. Customer acknowledges and agrees that Keefe may reject, terminate, or cancel any proposed transaction should Keefe determine the transaction is being made for an improper or illegal purpose. c. Keefe will provide Customer with daily payment information by way of the Keefe Customer interface.
d. Keefe will be responsible for responding to and resolving inquiries and complaints from senders of funds arising out of Keefe’s failure to timely transmit any payment to Customer.
e. Keefe will provide sufficient promotional material to be posted by Customer. f. Keefe will provide all labor necessary for and will guarantee the workmanship of the installation of a kiosk.
g. Keefe, upon receipt of written notice from Customer, shall place limitations on transactions. The limitations will be implemented by Keefe as soon as is reasonably practicable.
h. Keefe may contract with a third-party service provider to remove monies from kiosks, to replace receipt paper and other similar administrative tasks. i. Keefe will secure kiosks(s) in designated spaces(s).

Page 10 of 11 ends

j. Keefe will provide Customer with a copy of the current instructional guidance, Statement of Procedures (SOP), as applicable per the money handling method selected in Appendix A.
k. If applicable Keefe will provide the following additional functions as selected below:
☐Install network drop for kiosk(s)
☐ Install electrical outlet(s) for kiosk(s)
☐ Install Internet Service Provider (ISP)
Keefe Initial:

4. Responsibilities of Customer.
a. Customer will provide Keefe with the required bank account information for transmission of an EFT. Customer agrees to notify Keefe, in writing, giving fourteen (14) days’ notice of any changes to the bank account information. b. Customer will, upon receipt of written documentation of overpayment, promptly, but in no event more than ten (10) business days, refund any overpayment made by Keefe, for any reason. This is to include, but not be limited to, duplicate payments, payments refunded to customers by Keefe and any incorrect payments. At Keefe’s sole option and in lieu of the foregoing, Keefe may offset any such overpayments from future payment amounts transmitted by Keefe to Customer and notify Customer of any such offset.
c. Upon implementation of the Services, Customer agrees that it will not accept payments designated for recipient accounts. Customer will close any window or other collection method currently used to accept payments within sixty (60) days of kiosk implementation.
d. Customer will promptly report receipt of each payment to the designated account or recipient in accordance with the Customer’s policy.
e. Customer agrees that it shall, to the full extent allowed by law, assume all liability, responsibility and risk of loss associated with its breach of any of the terms or conditions within this Exhibit and/or its negligence in the performance of its duties hereunder.
f. Customer agrees that Keefe may determine, in its sole discretion, to suspend, terminate or place restrictions on one or more individual’s ability to use the Services. g. Customer will follow money handling terms outlined SOP as applicable under the terms of Appendix A
h. If applicable Customer will provide the following functions for use of kiosk as selected below:
☐Install network drop for kiosk(s)
☐ Install electrical outlet(s) for kiosk(s)
☐ Install Internet Service Provider (ISP)
Customer Initial:
i. Customer agrees to perform all applicable responsibilities outlined in this Agreement and the SOP timely; including but not limited to providing the armored car messenger access to the kiosk(s) to conduct the money removal or providing the designated provider with the prepared tamper proof bag within no more than fifteen (15) minutes upon their arrival.

Page 11 of 11 ends

j. Customer will assist Keefe with the recovery of funds from recipient accounts for any chargebacks that are ultimately not reversed by the card processor.

5. Rates. The Services shall be provided at no cost to Customer. Keefe shall charge persons initiating a Transaction a service fee in accordance with its rate schedule which the Customer acknowledges may be amended by Keefe in its sole discretion from time to time.

6. Exclusivity. Keefe has the exclusive right to provide the Services for the Customer and the exclusive right to collect and receive money handling fees associated with the Services which fees will belong to Keefe.

7. Refunds/Chargebacks.
a. The Parties acknowledge that once Keefe accepts a transaction submitted to the applicable payment network or otherwise for processing, Keefe cannot cancel or change the transaction. Except to the extent required by applicable law, payments processed by Keefe are non-refundable to the individual by Keefe. Individuals may have additional refund or chargeback rights under their cardholder agreement with the card issuer or applicable law.
b. In the case of chargebacks or returned funds, Keefe will be responsible for pursuing the chargeback through the card association's dispute resolution processes, if appropriate in Keefe’s sole discretion. Upon written request from Keefe, Customer agrees to provide requested information needed to pursue the chargeback.
c. If an individual requests a refund, Keefe will not be responsible for making those funds available if they have been already settled to a designated account by Keefe or are beyond Keefe's control.
d. If Customer and sender of funds issue inconsistent instructions or requests to Keefe, Customer's instructions will control and Customer will reimburse, defend, indemnify, and hold Keefe harmless from any and all losses, costs, and expenses (including reasonable attorneys' fees) as a result of complying with Customer's instructions.

City of Taft Agenda Report
DATE: NOVEMBER 7, 2023
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:

PROFESSIONAL SERVICES AGREEMENT WITH PRICE PAIGE & COMPANY FOR FINANCIAL

SERVICES
SUMMARY STATEMENT:

Over the past decade the City Finance Department has struggled with staffing levels including recruitment and retention difficulties. The finance department has been overburdened with priority day-to-day activities including those which require in-depth financial reports to be completed by strict deadlines.

As a necessity staff is proposing entering into a professional services agreement with Price Paige & Company to focus on work outlined in the attached proposal. They would become an executive level extension to the Finance Department, being able to assist in completing the cities’ needed audit reports by being a liaison between the city and our external auditors.

The cost of the agreement is a do not exceed amount and is expected to be divided into Fiscal Years 23/24 and 24/25. As a comparison for cost, the city has been unable to fill the vacant accounting position for the past three years with a fully burdened cost estimate of $125,000 annually, not including future retirement liability.

Contracting with this firm will allow the Finance Director to focus on immediate department necessities including training and oversite of newly hired finance department employees.

RECOMMENDED ACTION:

Motion to authorize the Mayor to execute the Price Paige & Company 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): Yes
ATTACHMENT (Y/N): Yes; Agreement
PREPARED BY: Teresa Binkley, Finance Director
REVIEWED BY:

CITY CLERK FINANCE DIRECTOR CITY MANAGER
October 31, 2023
Craig Jones, City Manager
City of Taft
209 E. Kern St.

Taft, California 93268
Dear Mr. Jones:

This letter confirms the engagement of Price Paige & Company by the City of Taft. The professional consulting services we currently expect to provide include the following:
1) We will assist the City in the year-end close of its financial records by preparing reconciliations of balance sheet and income statement account balances, as deemed necessary, in preparation for its financial statement audit for the fiscal years ended June 30, 2022, June 30, 2023, and June 30, 2024.

We will provide the City with all adjusting journal entries necessary to ensure that its trial balance is complete and accurately stated in accordance with generally accepted accounting principles. As a part of this service, we will also serve as the primary liaison to the City’s external auditor throughout the duration of the audit.
2) We will prepare the City’s bank reconciliations for the months of January 2023 through June 2025 (30 months).
3) Additionally, through the end of this agreement, expected to expire on July 31, 2025, we will provide the City with any professional consultation as agreed upon with City management. The scope, timing, and extent of the additional consultation will be discussed prior to the commencement of any work.

All workpapers or other documents used by us during this engagement will be maintained in segregated files, and such originals and all copies will be returned to you upon the completion of our engagement.

Electronic Data Communication and Storage and Use of Third-Party Service Provider In the interest of facilitating our services to the City, we may communicate by facsimile transmission, send data over the Internet, store electronic data via computer software applications hosted remotely on the Internet, or allow access to data through third-party vendors’ secured portals or clouds. Electronic data that is confidential to the City may be transmitted or stored using these methods. We may use third-party service providers to store or transmit this data, such as providers of tax return preparation and document management software. In using these data communication and storage methods, our firm employs measures designed to maintain data security. We use reasonable efforts to keep such communications and data access secure in accordance with our obligations under applicable laws and professional standards. We also require all of our third-party vendors to do the same.

October 31, 2023

Page 2 ends

You recognize and accept that we have no control over the unauthorized interception or breach of any communications or data once it has been sent or has been subject to unauthorized access, notwithstanding all reasonable security measures employed by us or our third-party vendors, and consent to our use of these electronic devices and applications and submission of confidential client information to third-party service providers during this engagement.

With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.

Engagement Administration, Fees and Other
We will schedule the engagement based in part on deadlines, working conditions, and the availability of your key personnel. We will plan the engagement based on the assumption that your personnel will cooperate and provide assistance by performing tasks such as preparing requested schedules, retrieving supporting documents, and preparing confirmations. If, for whatever reason, your personnel are unavailable to provide the necessary assistance in a timely manner, it may substantially increase the work we have to do to complete the engagement within the established deadlines, resulting in an increase in fees over our original fee estimate.

It is our policy to keep records related to this engagement for a minimum of seven years after the report release date.

Our fees for the above services will be as follows (please see the cost proposal for a more detailed fee breakdown):

Audit Preparation, as listed in item 1 $212,000
Bank Reconciliation Preparation, as listed in item 2 ($1,800 per month) 54,000 Additional Consulting, as listed in item 3 (hourly, not to exceed) 40,000

Total, not-to-exceed fees $306,000
If any dispute pertaining to our work product arises among the parties hereto, the parties agree first to try in good faith to settle the dispute by mediation administered by the American Arbitration Association under its Rules for Professional Accounting and Related Services Disputes before resorting to litigation. The costs of any mediation proceeding shall be shared equally by all parties.

All work will be suspended if your account becomes 90 days past due. No work will be resumed until your account is fully paid. You acknowledge and agree that in the event we stop work or withdraw from this engagement as a result of your failure to pay on a timely basis for services rendered as required by this engagement letter, we shall not be liable for any damages that occur as a result of our ceasing to render services. Client and accountant both agree that any dispute over fees charged by the accountant to the client will be submitted for resolution by arbitration in accordance with the Rules for Professional Accounting and Related Services Disputes of the American Arbitration Association. Such arbitration shall be binding and final.

IN AGREEING TO ARBITRATION, WE BOTH ACKNOWLEDGE THAT, IN THE EVENT OF A DISPUTE OVER

FEES CHARGED BY THE ACCOUNTANT, EACH OF US IS GIVING UP THE RIGHT TO HAVE THE DISPUTE

DECIDED IN A COURT OF LAW BEFORE A JUDGE OR JURY AND INSTEAD WE ARE ACCEPTING THE USE OF ARBITRATION FOR RESOLUTION.

If information becomes known that would make our continued involvement in this engagement inappropriate, or parties involved change, we reserve the right to withdraw from this engagement. In addition, we will refuse to perform any requested act that we deem a violation of law, public policy, or our professional ethical standards, and may, as a result, withdraw from the engagement without penalty.

In no event will our firm be liable for incidental or consequential damages resulting from our performance on this engagement, even if we have been advised of the possibility of such damages.

October 31, 2023

Page 3 ends

If these terms are in accordance with your understanding and meet with your approval, please return a signed copy via email or regular mail at your earliest convenience. This agreement will become effective when you return the signed copy to us.

If the need for additional services arises, our agreement with you will need to be revised. It is customary for us to describe these revisions in an addendum to this letter.

Sincerely,
Joshua Giosa, CPA
Price Paige & Company
- - - - - - -
RESPONSE:

This letter correctly sets forth the understanding of the City of Taft, California.

Management Signature Title Date

GOVERNMENTAL CONSULTING SERVICES PROPOSAL
FOR

CITY OF TAFT
Submitted
October 31, 2023
by
Joshua Giosa, CPA
Audit and Consulting Partner
License No: 119801
Email: [email protected]
570 N Magnolia Ave Ste. 100
Clovis, California 93611
Phone: 559-299-9540
Fax: 559-299-2344
Website: www.ppc.cpa
Federal ID No: 87-3267876

CITY OF TAFT

GOVERNMENTAL CONSULTING SERVICES PROPOSAL
___________________________________________________________________________________________________________________________________________

TABLE OF CONTENTS
PAGE
LETTER OF TRANSMITTAL ..................................................................................................................... 1 FIRM HISTORY AND QUALIFICATIONS ......................................................................................... 2 GOVERNMENTAL CONSULTING SERVICES OVERVIEW ................................................................... 3 GOVERNMENTAL CONSULTING SCOPE OF SERVICES .................................................................... 4 VALUE-ADDED SERVICES AND SUPPORT .......................................................................................... 4 TEAM QUALIFICATIONS AND EXPERIENCE ........................................................................................ 5 TEAM RESUMES ..................................................................................................................................... 6 RELEVANT PRIOR EXPERIENCE ........................................................................................................ 11 PROPOSED FEES WITH ITEMIZED COST BY PROJECT .................................................................. 13 PEER REVIEW REPORT ....................................................................................................................... 14 1 October 31, 2023
Mr. Craig Jones and City Council of
City of Taft
209 E. Kern St.

Taft, California 93268
Dear Mr. Jones and City Council:

It is our pleasure to present our proposal for providing governmental consulting services to the City of Taft (the “City”). When presented with viable alternatives, it is not always easy for entities such as the City to identify the accounting firm that can best meet their overall consulting needs. Over the past 46 years, we have developed significant expertise in governmental and not-for-profit accounting. Our knowledge of the governmental environment and operations is our competitive advantage, and we leverage that advantage by assisting our clients in developing and implementing systems that allow them to operate more effectively and efficiently. The results are a significantly improved accounting and financial reporting system that would allow the City to focus on what it does best: continuing to serve the community.

Our consulting services would allow the City’s Finance Department team to reach its potential and focus on its highest and best use. We would handle all aspects of the City's financial closing needs and collaborate with management and department personnel regarding other opportunities for improvement.

We expect to improve the monthly and annual financial close and audit preparation through the leveraging of our experience and expertise. We also expect to strengthen internal controls in the process, reducing the risk of fraud or error. Our past experience as consultants and auditors to numerous municipalities and other governmental agencies gives us an advantage in understanding the systems you have in place and the vulnerabilities they present.

Furthermore, our consulting services would ultimately yield cost savings to the City, eliminating the need for personnel-related costs such as hiring fees, health insurance, paid time off, retirement benefits, etc.

Also, by assisting management with the preparation of accurate and timely financial information, our consulting services will allow City leadership to make well-informed decisions that benefit the citizenry. The use of a professional accounting firm to handle the City’s financial close and audit preparation needs could also reduce the cost of the City’s annual audit, as audit firms have more confidence in the financial reporting package being provided.

I trust that this presentation of the firm’s qualifications will adequately summarize our approach to our consulting services. We appreciate the opportunity to submit our proposal to serve you and would be pleased to provide any additional information regarding our firm or answer any other specific questions or concerns you may have. You may reach me at (559) 299-9540 or via email at [email protected].

Sincerely,
Joshua Giosa, CPA
Audit and Consulting Partner
Price Paige & Company, LLP
2 FIRM HISTORY AND QUALIFICATIONS
___________________________________________________________________________________________________________________________________________ Established in 1976 and located in Clovis, California, Price Paige & Company consists of five owners (principals) each of whom is a Certified Public Accountant. The principals of the firm have more than 90 years of combined experience in public accounting. Our firm is comprised of over 50 professional, paraprofessional and administrative staff. More than 50% of Price Paige & Company’s practice is in auditing and consulting services, primarily in the governmental and not-for-profit sectors. In addition, we provide services to many businesses in accounting, tax and management consultation in all areas.

Price Paige & Company is recognized in the community and by our peers as experts in the areas of governmental and not-for-profit auditing, attestation, and accounting. Our proven commitment to excellence allows us to work with clients in the timeliest and most cost-effective manner possible. We currently provide auditing, attestation, and accounting consulting to more than 60 governmental agencies and 75 not-forprofit organizations annually.

We will assign a team of personnel from our firm to your account to provide the range of services you have requested. This team is kept abreast of any significant developments that arise through our normal association with you. The most important aspect of this approach is to provide continuity to the engagement.

We understand that the audit process requires two-way communication, and we accept our responsibility to listen to our client’s concerns and deliver timely and effective solutions.

Proactive Rather than Reactive Approach to Client Service A primary objective of our client engagements is to make positive contributions to our client’s profitable operations, organizational efficiency, and productivity. We work hard at anticipating problems and ensuring there are no surprises. We are creative and will always present alternatives for our client’s evaluation rather than relying on the “textbook solution.”
Smart Technologies
Modern technology has allowed us to work smarter, not harder. We leverage the use of technology so that processes are more seamless, and information is accessible by all parties at any time. Below are some of the technologies we’ve utilized in other consulting engagements:

Cloud-Based Accounting Software: Information is accessible by authorized users anytime.

Data Analysis Software: Allows for analyzing transactions for anomalies that could be the result of fraud or other negligence.

Mandatory Qualifications
Licensure and Certification — The associates of Price Paige & Company are licensed Certified Public Accountants, certified by the California State Board of Accountancy (License #PART 8241).

No Conflict of Interest — Our firm’s established policy is that we do not submit proposals for certain services if there is a known conflict of interest with the potential client. There are no current or potential conflicts of interest with anyone (employees, management, officers or directors) within the City.

Additional Confirmations of Understanding
File Retention — We will retain working papers for seven (7) years following the completion of the audit.

Equal Opportunity Employer — Price Paige & Company is an equal opportunity employer. All employees are treated on their merits, without regard to race, age, sex, marital status or other factors not applicable to their position. Employees are valued according to how well they perform their duties, their demonstrated abilities and their enthusiasm toward maintaining the firm’s standards of service.

Liability Coverage — Price Paige & Company maintains comprehensive General Liability Coverage and Errors and Omissions Insurance with a limit of at least $3,000,000. All required certificates of insurance will be provided to the City’s management, should our firm be the successful bidder. 3 GOVERNMENTAL CONSULTING SERVICES OVERVIEW ___________________________________________________________________________________________________________________________________________ The Governmental Consulting Department at Price Paige & Company was established to serve our clients with scalable levels of professional accounting and advisory services. Combining deep experience, training, education, and the best-in-class cloud-based technology, our goal is to provide our clients with guidance and insight into their organization which translates into accurate and timely financial reporting.

Benefits of Consulting and Outsourced Monthly and Annual Financial Close The accounting function is a fundamental and core foundation of any entity, and the City is no exception.

In our experience, the need for high-level accounting talent has been much more competitive. Entry-level accounting positions command premium salaries, and highly experienced candidates demand an accounting team that not all cities can afford, requiring them to perform clerical functions. Below are just some of the benefits of why our consulting services are an ideal solution for the City.

Your team’s highest and best use — The City’s current accounting team has limited personnel and experience, which in turn requires more involvement from management-level members in making decisions about a variety of matters, including how invoices are coded, which bills to pay, why financial information does not reconcile, etc. Our consulting services will allow your finance team to function at their highest and best use by taking the lead on the monthly and annual financial closing duties so your finance team can focus on what they do best—provide timely and accurate financial information to the City's decision-makers.

Let us worry about governmental accounting expertise — City management will no longer need to wonder if whomever they hire has the prerequisite expertise to oversee their role of directing the Finance Department and being an expert in all areas of the ever-changing governmental accounting landscape. The City can now focus on hiring a candidate with the primary objective of directing the City's day-to-day operations and accomplishing the City's financial and budgeting goals. Concerns over turnover in the accounting department will be alleviated. We will assign a team of qualified professionals to manage the monthly and annual financial close of the City, as desired by City management. You’re not hiring an employee—you’re hiring a team of experts.

Specialized needs, specialized services — One of the key concerns we have heard from other clients about consulting services is that they have reservations about the replacement of their current staff.

Our objective is to supplement —not replace—the City's staff and become trusted advisors to all employees of the Finance Department. Specialized services are typically outsourced to professional firms, such as Information Technology, Human Resources, Payroll Processing Services, and others.

Accounting is no different from these specialized services, and we are always available to assist when needed.

No personnel-related costs to worry about — With our consulting services, the City will reduce the need to worry about personnel-related concerns such as providing health, dental, and vision insurance; retirement benefits; paid time off; sick leave; worker’s compensation; office space and related equipment; and—most costly of all—the headaches of turnover. It is no secret that it is less costly for an entity to retain than to re-train. With our consulting services, this has all been eliminated.

Audit support and lower audit and consulting fees — One of the indirect benefits of our consulting services is the fact that audit fees generally will be lower when an entity’s accounting is being managed by a professional firm. As auditors, we have a higher degree of confidence that the accounting is cleaner and, more importantly, more accurate compared to what is produced by potentially underqualified or less-experienced employees. This reduces the risk findings and internal control deficiencies. Because of this, audit firms will generally be willing to propose lower audit fees, saving the entity in annual audit costs. Additionally, when we handle the City’s accounting, it also eliminates the need for another accounting firm to provide additional consulting services. Furthermore, it reduces the risk of lost funding opportunities because audits are not completed on time or result in material control deficiencies. 4 GOVERNMENTAL CONSULTING SCOPE OF SERVICES
___________________________________________________________________________________________________________________________________________ Our experience as auditors and consultants for numerous other municipalities has enabled us to understand your current accounting needs and challenges. The benefit of our consulting services is that a consulting service package can be developed to accommodate the City’s needs and budget. Our consulting service package has been designed to present the level of services that we believe would maximize the benefit to the City, which includes the following:

Financial Close and Reporting – Our services would include typical year-end closing procedures for all trial balance account balances for the fiscal years ended June 30, 2022, June 30, 2023, and June 2024. The financial close will include, but not be limited to, the preparation of account receivables and accounts payable reconciliations, management of the City’s depreciation and long-term debt schedule, GASB 68 calculation, preparation of the City’s note disclosures, etc. in preparation of the City‘s annual financial statement audit. Additionally, we will serve as the primary liaison with the City’s auditors throughout the duration of each of the audits for which we provide consulting services.

Bank Reconciliation Preparation – We will prepare all the City’s bank and investment reconciliations for the months of January 2023 through June 2025 (30 months). We would begin to gather all relevant data beginning immediately after being selected for this engagement with a goal of having the June 2024 and June 2023 bank reconciliations completed by bank reconciliation completed by July 31, 2024 and July 31, 2025, respectively.

Additional Consulting Support — We will provide the City with any professional consultation as agreed upon with City management. Examples of additional consulting include advising staff on the proper implementation of all new accounting pronouncements, including GASB 84, GASB 87, and GASB 96 which are required to be implemented for the fiscal years ended June 30, 2021, June 30, 2022, and June 30, 2023, respectively. We will also support the City for any audit issues related to the ongoing audits for the fiscal years ended June 30, 2020, and 2021. The scope, timing, and extent of the additional consultation will be discussed prior to the commencement of any work and charged at our standard hourly rates.

VALUE-ADDED SERVICES AND SUPPORT
___________________________________________________________________________________________________________________________________________ The role of accountants has evolved over time in response to clients’ needs. Our firm has made it a practice to be proactive with clients by providing value-added services, all of which are included as part of our engagement. Below is a value-added benefit that we provide to our clients at no additional charge:

Client Training — We measure our success by the ability for the Finance Department to accomplish its goals. We believe it is important to give our clients access to a full range of information to help them stay aware of current accounting developments and financial reporting issues. As part of our engagement, we will periodically hold client training seminars and summary courses geared towards providing our clients with an understanding of relevant issues. Training sessions that we have offered include understanding and mitigating the risk of fraud, reading and understanding governmental and not-for-profit financial statements and understanding the impact of the ever-changing governmental accounting landscape. And this doesn't include the hands-on, impromptu training we provide to the City's Finance Department team while working with them on their daily projects.

5 TEAM QUALIFICATIONS AND EXPERIENCE
___________________________________________________________________________________________________________________________________________ We have an outstanding team of professionals who have established themselves as qualified, competent individuals. We can assure you that each of our professionals is knowledgeable in governmental accounting and auditing. Following is a brief overview of their experience. Detailed experience for each of these professionals can be found on the team resumes on the following pages.

Years of Accounting Experience

Engagement Partner
Joshua Giosa, CPA 16
Quality Control Partner
Fausto Hinojosa, CPA, CFE
33 Consulting Supervisor
Jorge Rodriguez 7
Senior Consultant
Virginia Harmon
4 Senior Consultant
Cameron Olson
3 Availability of Personnel and Time Requirements
Our level of staffing is more than sufficient to ensure that you receive timely, efficient services. Each of the individuals listed above, along with additional staff, will be available as needed over the duration of the engagement to complete the scope of services. Should any of the above members of our consulting department become unavailable, we will provide another equally qualified individual from our firm.

The City would gain our experienced team of highly skilled governmental accounting professionals. We anticipate that at minimum six professionals—including a partner, quality control partner, manager, supervisor, and two staff—would be assigned to your engagement. 6 TEAM RESUMES
___________________________________________________________________________________________________________________________________________

JOSHUA GIOSA
Certified Public Accountant
California License # 119801
Present Position
Engagement Partner
Education and Experience
Joshua began his accounting career at Price Paige & Company in January 2007 after graduating from California State University, Fresno. In June 2005, he received a Bachelor of Science in Business Administration with an option in Accountancy and became a Certified Public Accountant in 2013.

Joshua is a partner for many of the firm’s municipal audits and all its consultation clients. Although his governmental auditing background dates to 2007, since 2011 he has worked almost exclusively with governmental agencies, including the planning, performing, and reviewing of financial statement audits, which often also includes the compilation of their financial statements. He has performed and overseen substantial grant compliance work on both federal and state programs, has conducted several single audits, and has prepared numerous State Controller reports.

Beginning in 2017, Joshua shifted his focus from auditing to consulting governmental agencies, including counties, municipalities, and special districts. During this time, he has worked very closely with finance department personnel to support their primary objective of providing timely and accurate information to the decision-makers of a given entity.

Responsibilities have included assisting clients with closing their financial records and preparing audit schedules in preparation for their annual audits, preparing monthly bank reconciliations and any other reconciliations requested by management for internal purposes, providing guidance for implementing new accounting pronouncements, and providing guidance for improving internal controls. Additionally, he has assisted municipalities in implementing new accounting software and developing a new chart of accounts and fund structures. Joshua has extensive knowledge of the Government Accounting Standards Board pronouncements and has assisted his clients in the most complex of transactions. His background also includes significant experience auditing not-for-profit entities and 401(k) pension plans. Joshua has expertise in the use of IDEA data analysis software and has used this software to conduct fraud detection procedures as a part of the many municipal audits he manages.

Community and Affiliations
Joshua is a member of the American Institute of Certified Public Accountants, the California Society of CPAs and the Government Finance Officers Association. He is currently serving on the Board of Directors as the Treasurer for North Fresno Rotary Endowment and president of Bullard Youth Softball League. He was formerly on the Board of Directors as the Treasurer for Big Brothers Big Sisters of Central California and Fresno’s Rotary Storyland/Playland. Joshua is also an honorary member of the North Fresno Rotary Club.

Continuing Education
Joshua is in compliance with the continuing education requirements of the AICPA and Government Auditing Standards.

Josh recently developed a training program for PPC staff and conducted training in courses such as Accounting and Auditing of GASB 54, Auditing Enterprise Revenue and Receivables, and Risk Assessment for Government Agencies.

Recently attended courses include: Governmental Auditing and Accounting Update, Advanced Financial Report, and Advanced Governmental Accounting.
7 FAUSTO HINOJOSA
Certified Public Accountant
Certified Fraud Examiner
California License # 66479
Present Position
Quality Control Partner
Education and Experience
Fausto is Partner and Audit Principal in charge of audit and forensic consulting engagements for Price Paige & Company. For over thirty years his practice has focused on audit and accounting, fraud investigation, forensic consulting, and litigation support services. Fausto serves as the Managing Partner for the Firm and is responsible for providing strategic leadership. He has worked professionally in the accounting field since graduating from California State University, Fresno, in 1990. He became a Certified Public Accountant in 1994 and a shareholder with Price Paige & Company in 1997. A Certified Fraud Examiner, Fausto has investigated numerous allegations of fraud and has been designated a fraud expert in various legal proceedings.

After more than 30 years in the profession, Fausto has developed significant expertise specifically in the areas of audit risk assessment, governmental and not-for-profit auditing, fraud detection and prevention, federal/state grant compliance and internal controls.

Fausto is the former Chair of the local Government Accounting and Auditing Committee for the California Society of CPAs and currently serves on the state committee. In addition, Fausto is a reviewer for the Government Finance Officers Association “Certificate of Achievement for Excellence in Financial Reporting” program. As the former Chair for the State Board of Accountancy Qualifications Committee, Fausto conducted audit workpaper reviews of CPA candidates in order to make licensure recommendations to the Committee.

Fausto is a former Adjunct Professor at Fresno Pacific University, where he taught an upper-division auditing course.

He is a frequent lecturer to the California Society of CPAs and other professional organizations, business and civic groups on governmental and not-for-profit accounting and auditing, preventative fraud measures and the unique audit requirements for federal award programs under the Single Audit Act.

Professional Organizations and Community Involvement
 California Board of Accountancy Peer Review Oversight Committee — Vice Chair  State Board of Accountancy Qualifications Committee — Past Chair  Fresno Chapter of California Society of CPAs — Past President  Association of Certified Fraud Examiners — Member
 American Institute of Certified Public Accountants — Member  Government Accounting and Auditing Committee of the Fresno Chapter — Past Chair  State Government Accounting and Auditing Committee of the California Society of CPAs — Member  Government Finance Officers Association — ACFR Reviewer 8 JORGE RODRIGUEZ
CPA Candidate
Present Position
Consulting Supervisor
Education and Experience
Jorge began his accounting career at Price Paige & Company in early 2016 as an intern while attending California State University, Fresno. In May 2016, he received a Bachelor of Science in Business Administration with an option in Accountancy.

Jorge began his career as an auditor, overseeing numerous governmental and not-for-profit audits, which include single audit compliance, and preparing financial statements that comply with Yellow Book and required GASB standards.

Jorge has expertise in the use of IDEA data analysis software and has used this software to conduct robust sampling and fraud detection procedures.

In 2021, Jorge transitioned as a supervisor exclusively to consulting governmental agencies, including counties, municipalities, and special districts. During this time, he has worked very closely with Finance Departments to support their objective of providing timely and accurate information to the decision-makers of a given entity. Responsibilities have included assisting clients with closing their financial records and preparing audit schedules in preparation for their annual audits, preparing comprehensive grant reconciliations, and any other reconciliations requested by management for internal purposes, providing guidance for implementing new accounting pronouncements, and providing guidance for improving internal controls. Jorge oversees the preparation of complex GASB 68/75 calculations along with annual State Controller Reports for over 30 clients. Jorge has extensive knowledge of the Government Accounting Standards Board pronouncements and has assisted his clients in the most complex of transactions.

Community and Affiliations
Jorge is a member of the American Institute of Certified Public Accountants, the Government Finance Officers Association (GFOA) and the California Society of CPAs. Jorge plans to sit for the CPA exam in 2021.

Continuing Education
Jorge is in compliance with the continuing education requirements of the AICPA and Government Auditing Standards.

Jorge has been a part of an annual training program for PPC staff. Recently attended courses include Governmental Auditing and Accounting Update, Intermediate Governmental Accounting, Specialized Accounting for Governmental Entities, and Accounting and Financial Reporting for Leases (GASB 87). 9 VIRGINIA HARMON
CPA Candidate
Present Position
Senior Consultant
Education and Experience
Virginia joined the Price Paige team as an intern in February 2019 and became a full-time member of the audit department in March 2019. In December 2018, she received a Bachelor of Science in Business Administration with an option in Accountancy. She has an interest in forensic accounting and problem solving, which is a valued skill set in auditing and accounting. Within two years, Virginia was promoted to audit senior.

Since joining our firm, Virginia has been an auditor for numerous not-for-profit and governmental audits, which include single audit compliance, State Controller’s reports, and preparing financial statements that comply with Yellow Book and required GASB standards. Virginia has expertise in the use of IDEA data analysis software and has used this software to conduct robust sampling and fraud detection procedures. In 2022, Virginia transitioned as a senior consultant exclusively to consulting governmental agencies, including counties, municipalities, and special districts.

Responsibilities have included assisting clients with the preparation of multimillion-dollar bank reconciliations, GASB 68/75 calculations, closing of the financial records and preparing audit schedules in preparation for annual audits, and any other reconciliations requested by management for internal purposes. Virginia worked for the City of Fresno as a Payroll Accountant. In a short amount of time, Virginia became knowledgeable of the city’s various bargaining units and payroll procedures. Virginia improved the efficiency of various payroll procedures and led the department in transitioning to a new accounting software system. She was responsible for attending the training sessions and creating training materials for the payroll team.

Community and Affiliations
Virginia is a member of the California Society of CPAs. Virginia plans to sit for the CPA exam in 2023.

Continuing Education
Virginia is in compliance with the continuing education requirements of the AICPA and Government Auditing Standards.

Recently attended courses include Grant Reconciliations, Payroll and Liabilities, GASB 87, and Utilities Revenue and Receivables.

10 CAMERON OLSON
Certified Public Accountant
California License # 153580
Present Position
Senior Consultant
Education and Experience
Cameron started his accounting career in 2020 while attending Fresno Pacific University. In May 2022, he graduated summa cum laude with a Bachelor of Arts in Business Administration with an emphasis in Accountancy.

Upon graduation, he moved to PricewaterhouseCoopers, LLP for a year as a staff auditor where he coordinated with international teams to execute audits of Fortune 500 companies in the technology sector. During this time Cameron took his CPA exams and received his license in July 2023. He then joined Price Paige & Company as a senior governmental accounting consultant where he specializes in assisting governments with ongoing compliance and implementation of new and old GASB standards.

As Cameron has progressed through his career, he has developed his proficiency in a dynamic range of technical accounting concepts and is passionately pursuing his mastery of all governmental accounting standards to best serve our clients.

Community and Affiliations
Cameron is a member of the American Institute of Certified Public Accountants, the Government Finance Officers Association (GFOA) and the California Society of CPAs.

Continuing Education
Cameron is in compliance with the continuing education requirements of his CPA Licensure with the AICPA and Government Auditing Standards. Recently attended courses include Accounting Academy: An Intensive Introduction (Governmental – 32 CPE) and Intermediate Governmental Accounting (12 CPE). 11 RELEVANT PRIOR EXPERIENCE
___________________________________________________________________________________________________________________________________________ After evaluating our relevant experience, we are certain you will agree that Price Paige & Company is qualified to serve you. We have been successfully performing accounting and consulting services since 1976. We have since continued to build on our reputation as a well-respected firm in and around the San Joaquin Valley and throughout California, with the qualifications and experience necessary to provide unequaled performance. Following is a list of several of our clients for whom we have provided similar services and our primary contact for each:

Reference Name: City of Lemoore
Contact: Michelle Speer, Finance Director
Address: 711 W. Cinnamon Dr., Lemoore, CA, 93245
Phone: (559) 924-6744
Email: [email protected]
Services Provided: Audit preparation (e.g., year-end close of financial records, including journal entry and audit schedule preparation), monthly bank reconciliations, employee-benefits fund reconciliation, implementation of accounting pronouncements, financial statement preparation, assistance with developing internal controls, liaison with the external auditor, and assistance with ERP software implementation.

Date of Work: 7/1/18-current
Reference Name: City of Compton
Contact: Sharon Rahban, Controller
Address: 205 S. Willowbrook Ave, Compton, CA 90220
Phone: (310) 801-4588
Email: [email protected]
Services Provided: Audit preparation (e.g., year-end close of financial records, including journal entry and audit schedule preparation), monthly bank reconciliations, and liaison with the external auditor.

Date of Work: 7/1/22-current
Reference Name: City of Avenal
Contact: Antony V. Lopez, City Manager
Address: 191 Skyline Blvd. Avenal, CA 93204
Phone: (559) 386-5766
Email: alopez@cityofavenal
Services Provided: Audit preparation (e.g., year-end close of financial records, including journal entry and audit schedule preparation), monthly bank reconciliations, employee-benefits fund reconciliation, implementation of accounting pronouncements, financial statement preparation, assistance with developing internal controls, and liaison with the external auditor.

Date of Work: 7/1/22-current
Reference Name: City of Fowler
Contact: Wilma Tucker, City Manager
Address: 128 S. 5th St., Fowler, CA 93625
Phone: (559) 897-5821
Email: [email protected]
Services Provided: Audit preparation (e.g., year-end close of financial records, including journal entry and audit schedule preparation), monthly bank reconciliations, employee-benefits fund reconciliation, implementation of accounting pronouncements, financial statement preparation, assistance with developing internal controls, and liaison with the external auditor.

Date of Work: 7/1/19-current
12 Reference Name: City of Selma
Contact: Fernando Santillan, City Manager
Address: 1710 Tucker Street, Selma, CA 93662
Phone: (559) 891-2200
Email: [email protected]
Services Provided: Audit preparation (e.g., year-end close of financial records, including journal entry and audit schedule preparation), monthly bank reconciliations, financial statement preparation, and liaison with the external auditor.

Date of Work: 7/1/22-current
Reference Name: City of California City
Contact: Kenny Cooper, Finance Manager
Address: 21000 Hacienda Blvd., California City, California 93505 Phone: (760) 373-8661
Email: [email protected]
Services Provided: Audit preparation (e.g., year-end close of financial records, including journal entry and audit schedule preparation), employee-benefits fund reconciliation, implementation of accounting pronouncements, financial statement preparation, assistance with developing internal controls, and liaison with the external auditor.

Date of Work: 7/1/18-current
Reference Name: City of Shafter
Contact: Roger Sanchez, Finance Director
Address: 336 Pacific Ave., Shafter, CA 93263
Phone: (661) 746-5043
Email: [email protected]
Services Provided: Monthly bank reconciliations, assistance with reconciliation of activity between old and new ERP software during implementation
Date of Work: 7/1/22-current
13 PROPOSED FEES WITH ITEMIZED COST BY PROJECT
___________________________________________________________________________________________________________________________________________ Our proposed fees for the scope of services identified in this proposal are for an amount of $264,000 for audit preparation and bank reconciliation preparation services, and hourly fees (not-toexceed $40,000) for any additional consulting services outside of the scope of services listed. On the following page, we have included a breakdown of costs, by hours and service.

COST PROPOSAL BY SERVICE
Monthly Fee Months Total
Bank Reconciliation Preparation
Fiscal Year 2022-2023 (January 2023 - June 2023) 1,800 6 10,800 $ Fiscal Year 2023-2024 (July 2023 - June 2024) 1,800 12 21,600 Fiscal Year 2024-2025 (July 2024 - June 2025) 1,800 12 21,600 Total Bank Reconciliation Preparation 54,000
Audit Preparation and Auditor Liaison
Fiscal Year 2021-2022 77,500
Fiscal Year 2022-2023 67,250
Fiscal Year 2023-2024 67,250
212,000
Additional Consulting Support (Hourly,
not-to-exceed) 40,000
Total All-Inclusive Maximum Price for the
Consulting Services $ 306,000

COST PROPOSAL BY STAFF HOURS
Total Hours
Hourly Rate
(US$) Amount (US$)
Audit Preparation and Bank Reconciliations
Partners 175 295 $ 51,625 $
Supervisory Staff 281 215 $ 60,415
Seniors 428 180 $ 77,040
Staff 641 120 $ 76,920
Total Audit Preparation and Bank Reconciliations 1,525 266,000 Additional Consulting
Hourly, not to exceed 40,000
Total All-Inclusive Maximum Price for the Consulting
Services $ 306,000
14 PEER REVIEW REPORT
___________________________________________________________________________________________________________________________________________ 15 PEER REVIEW REPORT (Continued)
___________________________________________________________________________________________________________________________________________

Taft City CouncilNovember 7, 2023

Taft City Council
November 7, 2023