Taft City Council
June 3, 2025

TAFT CITY COUNCIL/SUCCESSOR AGENCY

JOINT REGULAR MEETING AGENDA
TUESDAY, JUNE 03, 2025

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 Bryant
Councilmember Krier
Councilmember Waldrop
Councilmember Chavira

1. PRESENTATION - KERN COUNTY FIRE – CAL FIRE SEVERITY ZONE MAPPING INFORMATION

2. CITIZEN REQUESTS/PUBLIC COMMENTS

COMMENTS ARE TO BE RECEIVED AS STATED IN ABOVE POLICY

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

3. COUNCIL STATEMENTS (NON-ACTION)

4. DEPARTMENT REPORTS

5. CITY MANAGER STATEMENTS

6. CITY ATTORNEY STATEMENTS

7. FUTURE AGENDA REQUESTS
********************************************************************************************************* CONSENT CALENDAR ITEMS 8-13
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?

8. MINUTES
May 20, 2025 Regular
City of Taft Council/Successor Agency Meeting
Agenda
June 03, 2025

Recommendation – Approve as submitted.

9. PAYMENT OF BILLS
Warrant # 051625 Check No.200223-200224 $ 12,337.82
Warrant # 052325 Check No.200225-200300 $ 326,252.54
Recommendation – Approve payment of the bills.

10. TRIENNIAL PERFORMANCE AUDIT OF CITY OF TAFT TRANSIT SERVICES Recommendation –
Motion to receive and file the Triennial Performance Audit of City of Taft Transit Services for FY 2021/22 – 2023/24 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. FY 2024-2025 FTA SECTION 5311 APPLICATION
Recommendation –
Motion to adopt resolution entitled: A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT AUTHORIZING THE FEDERAL FUNDING UNDER FTA SECTION 5311 (49 U.S.C. SECTION 5311) WITH CALIFORNIA DEPARTMENT OF TRANSPORTATION and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15060(c)(3) and Section 15378 of the CEQA Guidelines.

12. STREET CLOSURES FOR THE 2025 OILDORADO GRAND PARADE Recommendation –
Motion to adopt a resolution entitled A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT APPROVING STREET CLOSURES FOR THE 2025 OILDORADO GRAND PARADE AND INCLUDING USE OF CITY PERSONNEL FOR TRAFFIC CONTROL 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. PURCHASE OF INTRADO VIPER NEXGEN 9-1-1 SYSTEM FROM AT&T, WITH NEW CALL VOICE RECORDER FOR THE TAFT POLICE DEPARTMENT.

Recommendation –
Motion to approve the purchase of Viper NexGen 9-1-1 call solution and Eventide Voice and Call Recorder with California Office of Emergency Services funds 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. CITY OF TAFT CONTRIBUTION TO THE 4TH OF JULY FIREWORKS SHOW Recommendation –

1. Motion to discuss and decide on contribution amount.

2. Motion to authorize financial contribution to be made to the Taft Chamber of Commerce to assist in funding the “Taft Fireworks Show” in an amount decided by the Council and to authorize the waiver of all fees, the use of city employees and equipment associated with the event and find that the activity is not a City of Taft Council/Successor Agency Meeting
Agenda
June 03, 2025

project per the California Environmental Quality Act (CEQA) as set forth in Section 15060(c)(3) and Section 15378 of the CEQA Guidelines.

15. REIMBURSE MAYOR NOERR FOR AIRFARE AND LODGING FOR TRIP TO WASHINGTON DC TO REPRESENT CITY OF TAFT AND THE OIL INDUSTRY AT AMERICA’S RURAL ENERGY COALITION

MEETING AT THE WHITE HOUSE
Recommendation –
Motion to approve reimbursement of $1,694.73 for his airfare and lodging to represent the City of Taft and the oil industry in Washington DC at an America’s Rural Energy Coalition Meeting at the White House 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 – 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, Faith Melton, 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 May 29, 2025 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 May 29, 2025, at Taft, California.

Signature _________

KERN COUNTY FIRE DEPARTMENT
Fire Hazard Severity Zones
Fire Hazard Severity Zones
What are the Zones?
• The maps are required by
Government Code 51178 & 51179
• Identify levels of fire hazard
• 3 levels (Moderate, High, & Very High)
Fire Hazard Severity Zones
How are the Zones determined?
• CAL FIRE used the best available science and
data to develop, and field test a model that served
as the basis of zone assignments. The model
evaluated the probability of the area burning and
potential fire behavior in the area.
• Factors: fire history, vegetation, flame length,
blowing embers, proximity to wildland, terrain, and
weather.

Fire Hazard Severity Zones
New Updates
• Updated burn probabilities for wildland areas
(inclusive of 2020 fires)
• Updated fire environment footprints
(urban/developed)
• Updated Vegetation density for urban areas
• Inclusion of slope in the urban zoning model
• Localized fire weather used in both wildland and
urban models
• New firebrand production and transport model using
discrete local wind vector distributions
Fire Hazard Severity Zones
What is the map for?
• Building standards for new construction
in the Wildland-Urban Interface
(California Building Code Chapter 7A)
• Property development standards such
as road widths, water supply and
signage (Fire Safe Regulations)
• Defensible Space Requirements
(Government Code 51182)
• Natural hazard real estate disclosure
Fire Hazard Severity Zones
Construction Requirements for Very High and High Severity Zones
• Roofing (CBC 705A)
Must meet Class A Fire Classification
• Venting (CBC 706A)
Covered fully with flame and ember resistant vents
• Exterior Coverings (CBC 707A)
Includes:

Wall coverings
Wall Assemblies
Exposed underside of roof eave overhangs
Fire Hazard Severity Zones
Continued…
• Accessory buildings >120 sq ft separated from applicable buildings by more than 3 ft but less than 50 ft
• Accessory buildings located more than 50 ft – no requirements shall apply
Fire Hazard Severity Zones
• What is Impacted?
Questions?
osfm.fire.ca.gov/fhsz
Link will take you to external website

TAFT CITY COUNCIL/SUCCESSOR AGENCY

JOINT REGULAR MEETING MINUTES
MAY 20, 2025
__________________________________________________________________________________________________________________ The May 20, 2025, 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 Pro Tem Bryant and the invocation was given by Pastor John Getty.

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

1. PROCLAMATIONS-
• PUBLIC WORKS WEEK

2. CITIZEN REQUESTS/PUBLIC COMMENTS
Cody Lovett spoke about vacant buildings and fire hazards around town; he provided a list of the properties for Council.

3. COUNCIL STATEMENTS (NON-ACTION)
Council Member Krier mentioned that Memorial Day is May 26th and that the American Legion will be doing a program at 10AM at the Westside Cemetery. He also mentioned the City is working on things but within government there are processes that take time.

Council Member Waldrop thanked the public speaker for voicing his concerns, and that most issues are in the County and urged the community to contact the County for issues if it is not within the City limits.

Council Member Chavira commended the public speaker and urged all community members to address issues with local government.

Mayor Pro Tem Bryant thanked the public speaker for addressing the council about local issues. He emphasized the City has only 6 full time Public Works employees and they are doing as much as possible and that if the community wants to report concerns to go to the Cities website and use the report a concern tab or email [email protected] or [email protected] for County issues.

Mayor Noerr explained our new District 2 Supervisor Chris Parlier is very responsive and will appreciate extra eyes in the community to help fix local issues. He also explained the money issues with Californias budget done by Governor Newsome.

4. PLANNING COMMISSION REPORT
There was none.

5. DEPARTMENT REPORTS
Police Chief Damon McMinn reported out the April statistics and said the extra patrol is out patrolling and keeping downtown safe. Mayor Noerr asked about enforcing Prop 36 and City of Taft Council/Successor Agency Meeting
Minutes
May 20, 2025

McMinn said they are making arrests, and the District Attorney’s Office is prosecuting but there are current housing issues they are hoping to fix soon.

6. CITY MANAGER STATEMENTS
There was none.

7. CITY ATTORNEY STATEMENTS
There was none.

8. FUTURE AGENDA REQUESTS
There was none.
********************************************************************************************* CONSENT CALENDAR ITEMS 9-16
MOTION: Moved by Krier, seconded by Bryant to approve consent calendar items 9-

16. AYES: Krier, Bryant, Waldrop, Chavira, Noerr
PASSED: 5-0

9. MINUTES
May 06, 2025 Regular
Recommendation – Approve as submitted.

10. PAYMENT OF BILLS
Warrant # 050925 Check No. 200172-200221 $ 289,982.26
Warrant #051325 Check No. 200222 $ 40.00
Recommendation – Approve payment of the bills.

11. MONTHLY REPORT FOR KERN COUNTY FIRE STATION NO. 21 – APRIL 2025 Recommendation –
Receive and file the monthly report for April 2025 from Kern County Fire Station No. 21 and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15060(c)(3) and Section 15378 of the CEQA Guidelines.

12. 5-YEAR SERVICE AGREEMENT WITH MISSION LINEN SUPPLY
Recommendation –
Motion to authorize the Mayor to execute the agreement with Mission Linen Supply 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. SB-1 CITY OF TAFT PROJECT FOR FISCAL 2025/2026
Recommendation –
A motion to adopt a RESOLUTION ENTITLED A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT ADOPTING A LIST OF PROJECTS FUNDED BY THE SB 1: THE ROAD City of Taft Council/Successor Agency Meeting
Minutes
May 20, 2025

REPAIR AND ACCOUNTABILITY ACT (Resolution No. 4296-25) 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. 2025-2026 APPROPRIATIONS LIMIT
Recommendation –
Motion to adopt a resolution entitled A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT ESTABLISHING APPROPRIATIONS LIMIT FOR 2025-2026 (Resolution No. 4297- 25) 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.

15. APPROVAL OF AMENDEDMENT NO. 2 TO THE PROFESSIONAL SERVICES AGREEMENT WITH J.A.S. PACIFIC FOR CONTRACT BUILDING PLAN CHECK, BUILDING OFFICIAL,

PLANNER AND INSPECTION SERVICES
Recommendation –
Motion to approve Amendment No. 2 of the Professional Services Agreement with JAS Pacific updating the contract billing rates for Building Plan Check, Building Official, Planning and Inspection Services; and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15030(c)(3) and Section 15378 of the CEQA Guidelines.

16. PURCHASE OF USED VEHICLE FOR PUBLIC WORKS DEPARTMENT Recommendation –
Motion to ratify the purchase of one (1) 2012 GMC Sierra 2500 Pickup Truck and authorize the City Manager or Designee to execute all documents 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.
*********************************************************************************************

17. LEASE AGREEMENT WITH CALIFORNIANS FOR ENERGY & SCIENCE FOR 410 SUPPLY ROW
Motion: Moved by Krier, seconded by Waldrop to adopt a resolution entitled A

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT
AUTHORIZING AND APPROVING THE LEASE OF 410 SUPPLY ROW TAFT,

CA TO CALIFORNIANS FOR ENERGY & SCIENCE, A NONPROFIT

COMMITTED TO RESEARCHING AND ADVOCATING FOR LOCAL OIL
PRODUCTION AND ESTABLISHING THE PUBLIC BENEFIT (Resolution No. 4298-25) 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.

George Harmer with Californians for Energy and Science gave some information about the mission of their non-profit organization and how they plan to use the building to educate and conduct science-based research on oil.

AYES: Krier, Bryant, Chavira, Waldrop, Noerr
PASSED: 5-0
City of Taft Council/Successor Agency Meeting
Minutes
May 20, 2025

******************************************************************************************* At 6:58 PM the regular meeting was recessed to closed session.

CLOSED SESSION
A. CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION Government Code Section 54956.9(b) – One (1) undisclosed case B. CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION
Government Code Section 54956.9 (a) – Taft Union High School vs. City of Taft C. CONFERENCE WITH REAL PROPERTY NEGOTIATOR - CRAIG JONES, CITY MANAGER Government Code Section 54956.8 – One (1) undisclosed parcel  The City Council discussed in closed session those items agendized for closed session discussion and directions were given to negotiators and staff. No other reportable action was taken.

ADJOURNMENT - With no further business to conduct, the meeting was adjourned at 7:16 PM. __________ ____________
Faith Melton Dave Noerr
Deputy City Clerk Mayor

REVIEWED BY:

CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: JUNE 3, 2025
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:

TRIENNIAL PERFORMANCE AUDIT OF CITY OF TAFT TRANSIT SERVICES SUMMARY STATEMENT:

Attached for Council information and review is the Triennial Performance Audit of City of Taft Transit Services for the FY 2021 / 2022 - 2023 / 2024.

This audit is conducted by and submitted by Kern Council of Governments.

There are two compliance findings, first the city staff needs to prioritize submittal of the Transit Operators State Controller Reports by January 31st and the second is to continue to work with City and TDA auditors to complete delinquent TDA fiscal audits and ensure on-time completion of future audits.

Response to compliance finding one: The city will make it a priority to ensure that the submittal of the Transit Operators SCO Reports are filed timely.

Response to compliance finding two: The city will continue to work with the City and TDA auditors to continue to make progress to get all reports submitted and current.

There were two functional findings, first is to evaluate strategies for expanding capacity in the City’s Finance department and the second is to ensure any corrective action recommended to achieve a Satisfactory terminal rating is maintained.

Response to functional finding one: the Finance Department is currently being evaluated by Human Resources and any recommendations will be taken to the Personnel and Finance Committees before being forwarded to the City Council.

Response to finding two: the department was able to determine why the facility received the unsatisfactory and adjusted our policies to avoid receiving an unsatisfactory rating in the future.

RECOMMENDED ACTION
Motion to receive and file the Triennial Performance Audit of City of Taft Transit Services for FY 2021/22 – 2023/24 and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15060(c)(3) and Section 15378 of the CEQA Guidelines.

IMPACT ON BUDGET (Y/N): No
ATTACHMENT (Y/N): Yes, Triennial Performance Audit
PREPARED BY: Teresa Binkley, Finance Director

moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
i
Table of Contents
Chapter 1 | Executive Summary .............................................................1 Chapter 2 | Audit Scope and Methodology ............................................5 Chapter 3 | Program Compliance ...........................................................9 Chapter 4 | Prior Recommendations....................................................15 Chapter 5 | Data Reporting Analysis.....................................................17 Chapter 6 | Performance Analysis ........................................................19 Chapter 7 | Functional Review..............................................................27 Chapter 8 | Findings and Recommendations........................................33 moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
ii
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CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
iii
Table of Exhibits
Exhibit 1.1 Summary of Audit Recommendations ....................................................................................3 Exhibit 3.1 Transit Development Act Compliance Requirements ........................................................... 11 Exhibit 5.1 Data Reporting Comparison................................................................................................. 18 Exhibit 6.1 System Performance Indicators........................................................................................... 22 Exhibit 6.2 System Ridership................................................................................................................. 23 Exhibit 6.3 System Operating Cost/VSH ................................................................................................ 23 Exhibit 6.4 System Operating Cost/VSM................................................................................................ 23 Exhibit 6.5 System VSM/VSH................................................................................................................. 23 Exhibit 6.6 System Operating Cost/Passenger....................................................................................... 24 Exhibit 6.7 System Passengers/VSH ...................................................................................................... 24 Exhibit 6.8 System Passengers/VSM...................................................................................................... 24 Exhibit 6.9 System VSH/FTE .................................................................................................................. 24 Exhibit 6.10 System Farebox Recovery .................................................................................................. 25 Exhibit 6.11 System Fare/Passenger...................................................................................................... 25 Exhibit 7.1 Taft Area Transit Fares......................................................................................................... 27 Exhibit 7.2 Organizational Chart............................................................................................................ 28 Exhibit 7.3 Fleet Inventory .................................................................................................................... 32 Exhibit 8.1 Audit Recommendations..................................................................................................... 36 moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
iv
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CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
1 Chapter 1 | Executive Summary
In 2024, the Kern Council of Government (Kern COG) selected Moore & Associates, Inc., to prepare Triennial Performance Audits of itself as the RTPA and the eleven transit operators to which it allocates TDA funding.

The California Public Utilities Code requires all recipients of Transit Development Act (TDA) Article 4 funding to undergo an independent performance audit on a three-year cycle in order to maintain funding eligibility. Audits of Article 8 recipients are encouraged.

The Triennial Performance Audit is designed to be an independent and objective evaluation of the City of Taft as a public transit operator, providing operator management with information on the economy, efficiency, and effectiveness of its programs across the prior three fiscal years. In addition to assuring legislative and governing bodies (as well as the public) that resources are being economically and efficiently utilized, the Triennial Performance Audit fulfills the requirement of PUC Section 99246(a) that the RTPA designate an entity other than itself to conduct a performance audit of the activities of each operator to whom it allocates funds.

This chapter summarizes key findings and recommendations developed during the Triennial Performance Audit (TPA) of the City of Taft’s public transit program for the period:
• Fiscal Year 2021/22,
• Fiscal Year 2022/23, and
• Fiscal Year 2023/24.

The Taft Area Transit (TAT) service area includes Taft city limits as well as the unincorporated communities of Ford City, South Taft, and Taft Heights. The service provides a combined general public/ADA complementary Dial-A-Ride service, as well as limited (three trips per day) service to the neighboring city of Maricopa. In addition, inter-community bus service is provided by Kern Transit, connecting Taft with other areas of Kern County, including Bakersfield.

This performance audit was conducted in accordance with generally accepted government auditing standards. Those standards require that the audit team plans and performs the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for its findings and conclusions based on the audit objectives. Moore & Associates believes the evidence obtained provides a reasonable basis for our findings and conclusions.

This audit was also conducted in accordance with the processes established by the California Department of Transportation (Caltrans), as outlined in the Performance Audit Guidebook for Transit Operators and Regional Transportation Planning Entities.
moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
2 The Triennial Performance Audit includes five elements:
• Compliance requirements,
• Prior recommendations,
• Analysis of program data reporting,
• Performance Audit, and
• Functional review.

Test of Compliance
Based on discussions with City staff, analysis of program performance, and an audit of program compliance and function, the audit team presents two compliance findings:

1. Transit Operator State Controller Financial Transaction Reports for all years of the audit period were submitted after the January 31 deadline.

2. TDA Fiscal Audits for all years of the audit period have yet to be completed.

Status of Prior Recommendations
The prior audit – completed in September 2023 by Moore & Associates, Inc. for the three fiscal years ending June 30, 2021 – included two recommendations:

1. Ensure cover pages of State Controller Reports are downloaded and documented.

Status: Implemented.

2. Work with the City and its auditors to complete TDA fiscal audits.

Status: Implementation in progress.

Findings and Recommendations
Based on discussions with City staff, analysis of program performance, and a review of program compliance and function, the audit team submits the aforementioned compliance findings for the City of Taft:

1. Transit Operator State Controller Financial Transaction Reports for all years of the audit period were submitted after the January 31 deadline.

2. TDA Fiscal Audits for all years of the audit period have yet to be completed.

The audit team has identified two functional findings. While there findings are not compliance findings, the audit team believes they warrant inclusion in this report:

1. The City is understaffed in its Finance Department, which has resulted in delays to TDA fiscal audits and subsequent TDA claims.

2. The City had two Unsatisfactory California Highway Patrol inspections within two years during the audit period.

In completing this Triennial Performance Audit, we submit the following recommendations for the City of Taft’s public transit program. They have been divided into two categories: TDA Program compliance moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
3 recommendations and functional recommendations. TDA program compliance recommendations are intended to assist in bringing the operator into compliance with the requirements and standards of the TDA, while Functional Recommendations address issues identified during the triennial audit that are not specific to TDA compliance.

Exhibit 1.1 Summary of Audit Recommendations
TDA Compliance Recommendations Importance Timeline
1 Prioritize submittal of the Transit Operators State
Controller Report by January 31. High FY 2024/25
2 Continue to work with City and TDA auditors to complete delinquent TDA fiscal audits and ensure on-time
completion of future audits.

High FY 2024/25
Functional Recommendations Importance Timeline
1 Evaluate strategies for expanding capacity in the City’s Finance department. High FY 2025/26
2 Ensure any corrective action recommended to achieve a Satisfactory terminal rating is maintained.

Medium Ongoing
moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
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CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
5 Chapter 2 | Audit Scope and Methodology
The Triennial Performance Audit (TPA) of the City of Taft’s public transit program covers the three-year period ending June 30, 2024. The California Public Utilities Code requires all recipients of Transit Development Act (TDA) funding to complete an independent review on a three-year cycle in order to maintain funding eligibility.

In 2024, the Kern Council of Governments selected Moore & Associates, Inc., to prepare Triennial Performance Audits of itself as the RTPA and the eleven transit operators to which it allocates TDA funding. Moore & Associates, Inc. is a consulting firm specializing in public transportation, including audits of non-TDA Article 4 recipients. Selection of Moore & Associates, Inc. followed a competitive procurement process.

The Triennial Performance Audit is designed to be an independent and objective evaluation of the City as a public transit operator. Direct benefits of a Triennial Performance Audit include providing operator management with information on the economy, efficiency, and effectiveness of its programs across the prior three years; helpful insight for use in future planning; and assuring legislative and governing bodies (as well as the public) that resources are being economically and efficiently utilized. Finally, the Triennial Performance Audit fulfills the requirement of PUC Section 99246(a) that the RTPA designate an entity other than itself to conduct a performance audit of the activities of each operator to whom it allocates funds.

This performance audit was conducted in accordance with generally accepted government auditing standards. Those standards require that the audit team plans and performs the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for its findings and conclusions based on the audit objectives. The auditors believe the evidence obtained provides a reasonable basis for our findings and conclusions.

The audit was also conducted in accordance with the processes established by the California Department of Transportation (Caltrans), as outlined in the Performance Audit Guidebook for Transit Operators and Regional Transportation Planning Entities, as well as Government Auditing Standards published by the U.S. Comptroller General.

Objectives
A Triennial Performance Audit (TPA) has four primary objectives:

1. Assess compliance with TDA regulations;

2. Review improvements subsequently implemented as well as progress toward adopted goals;

3. Evaluate the efficiency and effectiveness of the transit operator; and

4. Provide sound, constructive recommendations for improving the efficiency and functionality of the transit operator.
moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
6 Scope
The TPA is a systematic review of performance evaluating the efficiency, economy, and effectiveness of the transit operator. The audit of the City of Taft included five tasks:

1. A review of compliance with TDA requirements and regulations.

2. A review of the status of recommendations included in the prior Triennial Performance Audit.

3. A verification of the methodology for calculating performance indicators including the following activities:
• Assessment of internal controls,
• Test of data collection methods,
• Calculation of performance indicators, and
• Evaluation of performance.

4. Comparison of data reporting practices:
• Internal reports,
• State Controller Reports, and
• National Transit Database.

5. Examination of the following functions:
• General management and organization;
• Service planning;
• Scheduling, dispatching, and operations;
• Personnel management and training;
• Administration;
• Marketing and public information; and
• Fleet maintenance.

6. Conclusions and recommendations to address opportunities for improvement based upon analysis of the information collected and the audit of the transit operator’s major functions.

Methodology
The methodology for the Triennial Performance Audit of the City of Taft included thorough review of documents relevant to the scope of the audit, as well as information contained on City’s website. The documents reviewed included the following (spanning the full three-year period):
• Triennial Performance Audit report for the prior audit period; • Most recent Short Range Transit Plan/Transit Development Plan; • Monthly performance reports;
• State Controller Reports;
• NTD reports;
• Annual budgets;
• TDA fiscal audits;
• TDA claims;
• Transit marketing collateral;
• Fleet inventory;
moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
7 • Preventive maintenance schedules and forms;
• California Highway Patrol Terminal Inspection Reports; • Accident/road call logs;
• Customer complaint logs; and
• Organizational chart.

The methodology for this audit included a virtual site visit with City representatives on January 30, 2025.

The audit team met with Teresa Binkley (Finance Director) and reviewed materials germane to the triennial audit.

This report is comprised of eight chapters divided into three sections:

1. Executive Summary: A summary of the key findings and recommendations developed during the Triennial Performance Audit process.

2. TPA Scope and Methodology: Methodology of the review and pertinent background information.

3. TPA Results: In-depth discussion of findings surrounding each of the subsequent elements of the audit:
• Compliance with statutory and regulatory requirements, • Status of prior recommendations,
• Consistency among reported data,
• Performance measures and trends,
• Functional audit, and
• Findings and recommendations.
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CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
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CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
9 Chapter 3 | Program Compliance
This section examines the City of Taft’s compliance with the Transportation Development Act as well as relevant sections of the California Code of Regulations. An annual certified fiscal audit confirms TDA funds were apportioned in conformance with applicable laws, rules, and regulations. The City considers full use of funds under California Code of Regulations (CCR) 6754(a) as referring to operating funds but not capital funds. The TPA findings and related comments are delineated in Exhibit 3.1.

Status of compliance items was determined through discussions with City staff as well as an inspection of relevant documents including the fiscal audits for each year of the triennium, State Controller annual filings, California Highway Patrol terminal inspections, National Transit Database reports, year-end performance reports, and other compliance-related documentation.

Two compliance items were identified for the City of Taft:

1. Transit Operator State Controller Financial Transaction Reports for all years of the audit period were submitted after the January 31 deadline.

2. TDA Fiscal Audits for all years of the audit period have yet to be completed.

Developments Occurring During the Audit Period
For many operators, the FY 2021/22 – FY 2023/24 audit period reflected both the acute impacts of and recovery from the COVID-19 pandemic. By the end of the audit period – even earlier in some cases – most operators had exhausted federal relief funds, even though penalties for non-compliance with farebox recovery ratios continued to be waived. Many operators, even more than four years after the onset of the pandemic, still struggle with ridership that has yet to recover to pre-pandemic levels.

Given this is not the first Triennial Performance Audit to be conducted since the COVID-19 pandemic, this report will not focus on actions taken as a result of the health crisis. Instead, the compliance review, functional review, and resulting recommendations will focus on ensuring program sustainability once penalty waivers and other emergency legislation have ended.

Assembly Bill 90, signed into law on June 29, 2020, provided temporary regulatory relief for transit operators required to conform with Transportation Development Act (TDA) farebox recovery ratio thresholds in FY 2019/20 and FY 2020/21. Assembly Bill 149, signed into law on July 16, 2021, provided additional regulatory relief by extending the provisions of AB 90 through FY 2022/23 and adjusting definitions of eligible revenues and operating costs. Most recently, Senate Bill 125, signed into law on July 10, 2023, extended protections provided via earlier legislation through FY 2025/26. While this means the audit period covered by this audit is fully exempt from penalties for non-compliance with the farebox recovery ratio, for example, it also means that transit operators will likely need to be in compliance by the last year of the next audit period.

While the ability to maintain state mandates and performance measures is important, these measures enable transit operators to adjust to the impacts of COVID while continuing to receive their full allocations of funding under the TDA.
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CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
10 Together, these three pieces of legislation include the following provisions specific to transit operator TDA funding under Article 4 and Article 8:

1. Prohibits the imposition of the TDA revenue penalty on an operator that did not maintain the required ratio of fare revenues to operating cost from FY 2019/20 through FY 2025/26.

2. Expands the definition of “local funds” to enable the use of federal funding to supplement fare revenues and allows operators to calculate free and reduced fares at their actual value.

3. Adjusts the definition of operating cost to exclude the cost of ADA paratransit services, demandresponse and microtransit services designed to extend access to service, ticketing/payment systems, security, some pension costs, and some planning costs.

4. Allows operators to use STA funds as needed to keep transit service levels from being reduced or eliminated through FY 2025/26.

SB 125 calls for the establishment of the Transit Transformation Task Force to develop policy recommendations to grow transit ridership and improve the transit experience for all users. In the 50- plus years since introduction of the Transportation Development Act, there have been many changes to public transportation in California. Many operators have faced significant challenges in meeting the farebox recovery ratio requirement, calling into question whether it remains the best measure for TDA compliance. In 2018, the chairs of California’s state legislative transportation committees requested the California Transit Association spearhead a policy task force to examine the TDA, which resulted in a draft framework for TDA reform released in early 2020. The Transit Transformation Task Force is required to submit a report of its findings and policy recommendations to the State Legislature by October 31, 2025.

This report is expected to include recommendations for TDA reform, which may impact the next Triennial Performance Audit period.
moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
11 Exhibit 3.1 Transit Development Act Compliance Requirements Compliance Element Reference Compliance Comments
State Controller Reports submitted on
time. PUC 99243 Finding
FY 2021/22: March 21, 2023
FY 2022/23: March 30, 2024
FY 2023/24: February 11, 2025
Fiscal and compliance audits submitted
within 180 days following the end of the
fiscal year (or with up to 90-day extension).

PUC 99245 Finding
No TDA fiscal audits were
submitted for the years included
in this audit period.

Operator’s terminal rated as satisfactory by
CHP within the 13 months prior to each
TDA claim.

PUC 99251 B In compliance
April 8, 2021
April 27, 2022 (Unsatisfactory)
August 8, 2022
August 17, 2023 (Unsatisfactory)
December 5, 2023
Operator’s claim for TDA funds submitted
in compliance with rules and regulations
adopted by the RTPA.

PUC 99261 Not applicable
The City has not submitted any
TDA claims during the audit
period as it has not completed
the required fiscal audits.

If operator serves urbanized and nonurbanized areas, it has maintained a ratio of fare revenues to operating costs at least
equal to the ratio determined by the rules
and regulations adopted by the RTPA.

PUC 99270.1 Not applicable
Except as otherwise provided, the
allocation for any purpose specified under
Article 8 may in no year exceed 50% of the
amount required to meet the total
planning expenditures for that purpose.

PUC 99405 Not applicable
An operator receiving allocations under
Article 8(c) may be subject to regional,
countywide, or subarea performance
criteria, local match requirements, or fare
recovery ratios adopted by resolution of
the RTPA.

PUC 99405 Not applicable
The operator’s definitions of performance
measures are consistent with the Public
Utilities Code Section 99247.

PUC 99247 In compliance
The operator does not routinely staff with
two or more persons a vehicle for public
transportation purposes designed to be
operated by one person.

PUC 99264 In compliance
The operator’s operating budget has not
increased by more than 15% over the
preceding year, nor is there a substantial
increase or decrease in the scope of
operations or capital budget provisions for
major new fixed facilities unless the
operator has reasonably supported and
substantiated the change(s).

PUC 99266 In compliance
FY 2021/22: +10.03%
FY 2022/23: +7.83%
FY 2023/24: +1.85%
Source: SCO reports FY 2021 – FY
2023.
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CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
12 Compliance Element Reference Compliance Comments
If the operator serves an urbanized area, it
has maintained a ratio of fare revenues to
operating cost at least equal to one-fifth
(20 percent).

PUC 99268.2,
99268.4,
99268.1
Not applicable
If the operator serves a rural area, it has
maintained a ratio of fare revenues to
operating cost at least equal to one-tenth
(10 percent).

PUC 99268.2,
99268.4,
99268.5
In compliance
FY 2021/22: 8.18%
FY 2022/23: 6.52%
FY 2023/24: 6.90%
Source: SCO reports FY 2022 –
FY 2024. Penalties for
noncompliance waived during
the audit period under AB 90, AB
149, SB 125.

For a claimant that provides only services
to elderly and handicapped persons, the
ratio of fare revenues to operating cost
shall be at least 10 percent.

PUC 99268.5,
CCR 6633.5 Not applicable
The current cost of the operator’s
retirement system is fully funded with
respect to the officers and employees of its
public transportation system, or the
operator is implementing a plan approved
by the RTPA, which will fully fund the
retirement system for 40 years.

PUC 99271 In compliance
City employees are eligible to
receive retirement benefits
through CalPERS.

If the operator receives State Transit
Assistance funds, the operator makes full
use of funds available to it under the Urban
Mass Transportation Act of 1964 before
TDA claims are granted.

CCR 6754 (a) (3) In compliance
In order to use State Transit Assistance
funds for operating assistance, the
operator’s total operating cost per revenue
hour does not exceed the sum of the
preceding year’s total plus an amount
equal to the product of the percentage
change in the CPI for the same period
multiplied by the preceding year’s total
operating cost per revenue hour. An
operator may qualify based on the
preceding year’s operating cost per
revenue hour or the average of the three
prior years. If an operator does not meet
these qualifying tests, the operator may
only use STA funds for operating purposes
according to a sliding scale.

PUC 99314.6 In compliance
This requirement was waived
during the audit period under
AB 90, AB 149, and SB 125.
moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
13 Compliance Element Reference Compliance Comments
A transit claimant is precluded from
receiving monies from the Local
Transportation Fund and the State Transit
Assistance Fund in an amount which
exceeds the claimant's capital and
operating costs less the actual amount of
fares received, the amount of local support
required to meet the fare ratio, the
amount of federal operating assistance,
and the amount received during the year
from a city or county to which the operator
has provided services beyond its
boundaries.

CCR 6634 In compliance
The City did not claim any LTF or
STA funds during the audit
period.
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CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
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CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
15 Chapter 4 | Prior Recommendations
This section reviews and evaluates the implementation of prior Triennial Performance Audit recommendations. This objective assessment provides assurance the City of Taft has made quantifiable progress toward improving both the efficiency and effectiveness of its public transit program.

The prior audit – completed in September 2023 by Moore & Associates, Inc. for the three fiscal years ending June 30, 2021 – included two recommendations:

1. Ensure cover pages of State Controller Reports are downloaded and documented.

Discussion: The City should ensure that cover pages are downloaded once the State Controller’s Reports are submitted via the State Controller’s online platform. These cover pages are timestamped with the date and time of the original submittal. They should be provided to the audit team as part of the next Triennial Performance Audit.

Progress: The City provided cover pages for each of its State Controller Report submittals in preparation for this audit.

Status: Implemented.

2. Work with the City and its auditors to complete TDA fiscal audits.

Discussion: Work with the City and its auditors to ensure the fiscal audits can be completed as soon as possible. Once the required audits are completed, submit delinquent TDA claims according to the Kern COG’s claim procedures. The goal should be to get back on schedule for ontime completion of audits by FY 2024/25.

Progress: At the time of this audit, no TDA fiscal audits for the years of the audit period had been completed. The City has engaged with an auditing firm to get it caught up to current with both its city-wide and TDA fiscal audits. A lack of Finance staffing at the City (specifically, an Accountant position that was advertised for over one year) has been one of the primary contributors to the delayed audits. At the time of the site visit, the auditor was working on the audit for FY 2020/21.

The City hopes to have the audits for FY 2023/24 completed by the end of CY 2025.

Status: Implementation in progress.
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CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
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CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
17 Chapter 5 | Data Reporting Analysis
An important aspect of the Triennial Performance Audit process is assessing how effectively and consistently the transit operator reports performance statistics to local, state, and federal agencies. Often as a condition of receipt of funding, an operator must collect, manage, and report data to different entities. Ensuring such data are consistent can be challenging given the differing definitions employed by different agencies as well as the varying reporting timeframes. This chapter examines the consistency of performance data reported by the City of Taft both internally as well as to outside entities during the audit period.
[Note: No TDA fiscal audits were available for the years included in this audit period. As such, they have not been included in the data comparison. It should also be noted that operating cost and fare revenue shown on monthly performance reports may not reflect all program operating costs or fare revenues received.]
• Operating cost: The operating cost reported to the NTD is significantly lower than that reported elsewhere. This is because the NTD reporting requires the revenue and expenses to balance. The City has been delinquent in claiming its TDA funds due to delays in its TDA fiscal audits, and has had to reduce its operating costs in its NTD reporting to match the amount of revenue received. • Fare Revenue: Fare revenue reported to the NTD and State Controller is highly consistent. The variance between these figures and those in the monthly performance reports is likely due to pass sales (not sold on the bus).
• Vehicle Service Hours (VSH): VSH data is highly consistent among all three reports. • Vehicle Service Miles (VSM): VSM data is generally consistent between the State Controller Report and NTD report, though in FY 2023/24 it appears there may have been an error in entering the data on the State Controller Report (entered as 63,759, whereas it was entered as 62,786 on the NTD report). Data from the monthly performance reports is slightly lower than the others. • Passengers: Passenger data is highly consistent between the monthly performance reports and the State Controller Reports. Passenger data reported to the NTD is between seven and 22 percent lower than the others. The reason for this is unclear. moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
18 Exhibit 5.1 Data Reporting Comparison
FY 2021/22 FY 2022/23 FY 2023/24
Monthly Performance Reports $680,357 $716,434 $869,034
National Transit Database $394,016 $391,432 $426,040
State Controller Report $683,010 $783,773 $759,085
Monthly Performance Reports $37,064 $34,250 $39,026
National Transit Database $55,871 $51,113 $52,386
State Controller Report $55,871 $51,113 $52,386
Monthly Performance Reports 5,611 5,748 6,350
National Transit Database 5,609 5,746 6,350
State Controller Report 5,610 5,745 6,350
Monthly Performance Reports 54,435 54,556 62,131
National Transit Database 55,693 55,872 62,786
State Controller Report 55,693 55,872 63,759
Monthly Performance Reports 26,853 27,627 31,122
National Transit Database 22,025 25,855 28,734
State Controller Report 26,853 27,627 31,122
State Controller Report 6 6 7
Full-Time Equivalent Employees
Vehicle Service Miles (VSM)
Passengers
Vehicle Service Hours (VSH)
Operating Cost (Actual $)
Fare Revenue (Actual $)
System-Wide Performance Measure
moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
19 Chapter 6 | Performance Analysis
Performance indicators are typically employed to quantify and assess the efficiency of a transit operator’s activities. Such indicators provide insight into current operations as well as trend analysis of operator performance. Through a review of indicators, relative performance as well as possible inter-relationships between major functions is revealed.

The Transportation Development Act (TDA) requires recipients of TDA funding to track and report five performance indicators:
• Operating Cost/Passenger,
• Operating Cost/Vehicle Service Hour,
• Passengers/Vehicle Service Hour,
• Passengers/Vehicle Service Mile, and
• Vehicle Service Hours/Employee.

To assess the validity and use of performance indicators, the audit team performed the following activities:
• Assessed internal controls in place for the collection of performance-related information,
• Validated collection methods of key data,
• Calculated performance indicators, and
• Evaluated performance indicators.

The procedures used to calculate TDA-required performance measures for the current triennium were verified and compared with indicators included in similar reports to external entities (i.e., State Controller and Federal Transit Administration).

Operating Cost
The Transportation Development Act requires an operator to track and report transit-related costs reflective of the Uniform System of Accounts and Records developed by the State Controller and the California Department of Transportation. The most common method for ensuring this occurs is through a compliance audit report prepared by an independent auditor in accordance with California Code of Regulations Section 66671. The annual independent financial audit should confirm the use of the Uniform System of Accounts and Records. Operating cost – as defined by PUC Section 99247(a) – excluded the following during the audit period2:
1 CCR Section 6667 outlines the minimum tasks which must be performed by an independent auditor in conducting the annual fiscal and compliance audit of the transit operator.
2 Given the passage of AB 149, the list of excluded costs will be expanded beginning with FY 2021/22. moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
20 • Cost in the depreciation and amortization expense object class adopted by the State Controller pursuant to PUC Section 99243,
• Subsidies for commuter rail services operated under the jurisdiction of the Interstate Commerce Commission,
• Direct costs of providing charter service, and
• Vehicle lease costs.

Vehicle Service Hours and Miles
Vehicle Service Hours (VSH) and Miles (VSM) are defined as the time/distance during which a revenue vehicle is available to carry fare-paying passengers, and which includes only those times/miles between the time or scheduled time of the first passenger pickup and the time or scheduled time of the last passenger drop-off during a period of the vehicle's continuous availability. 3 For example, demandresponse service hours include those hours when a vehicle has dropped off a passenger and is traveling to pick up another passenger, but not those hours when the vehicle is unavailable for service due to driver breaks or lunch. For both demand-response and fixed-route services, service hours will exclude hours of "deadhead" travel to the first scheduled pick-up, and will also exclude hours of "deadhead" travel from the last scheduled drop-off back to the terminal. For fixed-route service, a vehicle is in service from first scheduled stop to last scheduled stop, whether or not passengers board or exit at those points (i.e., subtracting driver lunch and breaks but including scheduled layovers).

Passenger Counts
According to the Transportation Development Act, total passengers is equal to the total number of unlinked trips (i.e., those trips that are made by a passenger that involve a single boarding and departure), whether revenue-producing or not.

Employees
Employee hours is defined as the total number of hours (regular or overtime) which all employees have worked, and for which they have been paid a wage or salary. The hours must include transportation system-related hours worked by persons employed in connection with the system (whether or not the person is employed directly by the operator). Full-Time Equivalent (FTE) is calculated by dividing the number of person-hours by 2,000.

Fare Revenue
Fare revenue is defined by California Code of Regulations Section 6611.2 as revenue collected from the farebox plus sales of fare media.
3 A vehicle is considered to be in revenue service despite a no-show or late cancellation if the vehicle remains available for passenger use.
moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
21 TDA Required Indicators
To calculate the TDA indicators for the City of Taft, the following sources were employed:
• Operating Cost was not independently calculated as part of this audit. Operating Cost data were obtained via State Controller Reports for each fiscal year covered by this audit.

Operating Cost appeared to be consistent with TDA guidelines. In accordance with PUC Section 99247(a), the reported costs excluded depreciation and other allowable expenses. • Fare Revenue was not independently calculated as part of this audit. Fare revenue data were obtained via State Controller Reports for each fiscal year covered by this audit. This appears to be consistent with TDA guidelines as well as the uniform system of accounts. • Vehicle Service Hours (VSH) data were obtained via State Controller Reports for each fiscal year covered by this audit. The City calculates VSH using times recorded on driver trip sheets.

The City’s calculation methodology is consistent with PUC guidelines. • Vehicle Service Miles (VSM) data were obtained via State Controller Reports for each fiscal year covered by this audit. The City calculates VSM by subtracting deadhead and out-ofservice miles from total vehicle mileage (as noted on each vehicle’s odometer). This methodology is consistent with PUC guidelines.
• Unlinked trip data were obtained via State Controller Reports for each fiscal year covered by this audit. The City’s calculation methodology is consistent with PUC guidelines. • Full-Time Equivalent (FTE) data were obtained from State Controller Reports for each fiscal year covered by this review. Use of the TDA definition regarding FTE calculation was confirmed.

System Performance Trends
System-wide, operating cost experienced a net 11.1 percent increase during the audit period, and a 35.9 percent net increase across the six-year period. Fare revenue fluctuated year over year resulting in a net decrease of 6.2 percent during the audit period, and ending down 22 percent from FY 2018/19.

Vehicle Service Hours (VSH) decreased every year until FY 2021/22. VSH saw a net 13.9 percent decrease over the six-year period. A similar pattern was also observed with respect to Vehicle Service Miles (VSM), which had a net 12.7 percent decrease over the six-year period, though both metrics increased during the audit period. Ridership increased every year with the exception of FY 2020/21. Overall, ridership experienced a net increase of 15.9 percent during the audit period, but 15.2 percent decrease across the six-year period.

Cost-related metrics typically provide an indicator of a system’s efficiency, while passenger-related metrics offer insight into its productivity. Improvements are characterized by increases in passengerrelated metrics and decreases in cost-related metrics. Operating cost per vehicle service hour, vehicle service mile, and passenger all decreased slightly during the audit period, reflective of an improvement in efficiency. Productivity rose, as passengers per VSH and VSM both increased during the audit period. moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
22 Exhibit 6.1 System Performance Indicators
Sources: FY 2018/19 – FY 2020/21 data taken from prior Triennial Performance Audit.

FY 2021/22 – FY 2023/24 data taken from State Controller Reports.

FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 Operating Cost (Actual $) $558,687 $587,812 $570,098 $683,010 $783,773 $759,085 Annual Change 5.2% -3.0% 19.8% 14.8% -3.1%
Fare Revenue (Actual $) $67,138 $68,724 $52,073 $55,871 $51,113 $52,386 Annual Change 2.4% -24.2% 7.3% -8.5% 2.5%
Vehicle Service Hours (VSH) 7,376 7,118 5,649 5,610 5,745 6,350 Annual Change -3.5% -20.6% -0.7% 2.4% 10.5%
Vehicle Service Miles (VSM) 73,039 69,366 54,454 55,693 55,872 63,759 Annual Change -5.0% -21.5% 2.3% 0.3% 14.1%
Passengers 36,720 36,726 25,106 26,853 27,627 31,122
Annual Change 0.0% -31.6% 7.0% 2.9% 12.7%
Employees 7 6 5 6 6 7
Annual Change -14.3% -16.7% 20.0% 0.0% 16.7%
Performance Indicators
Operating Cost/VSH (Actual $) $75.74 $82.58 $100.92 $121.75 $136.43 $119.54 Annual Change 9.0% 22.2% 20.6% 12.1% -12.4%
Operating Cost/Passenger (Actual $15.21 $16.01 $22.71 $25.44 $28.37 $24.39 Annual Change 5.2% 41.9% 12.0% 11.5% -14.0%
Passengers/VSH 4.98 5.16 4.44 4.79 4.81 4.90
Annual Change 3.6% -13.9% 7.7% 0.5% 1.9%
Passengers/VSM 0.50 0.53 0.46 0.48 0.49 0.49
Annual Change 5.3% -12.9% 4.6% 2.6% -1.3%
Farebox Recovery 12.0% 11.7% 9.1% 8.2% 6.5% 6.9%
Annual Change -2.7% -21.9% -10.4% -20.3% 5.8%
Hours/Employee 1,053.7 1,186.3 1,129.8 935.0 957.5 907.1 Annual Change 12.6% -4.8% -17.2% 2.4% -5.3%
TDA Non-Required Indicators
Operating Cost/VSM $7.65 $8.47 $10.47 $12.26 $14.03 $11.91 Annual Change 10.8% 23.5% 17.1% 14.4% -15.1%
VSM/VSH 9.90 9.75 9.64 9.93 9.73 10.04
Annual Change -1.6% -1.1% 3.0% -2.0% 3.2%
Fare/Passenger $1.83 $1.87 $2.07 $2.08 $1.85 $1.68
Annual Change 2.3% 10.8% 0.3% -11.1% -9.0%
Performance Measure System-wide
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CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
23 Exhibit 6.2 System Ridership Exhibit 6.3 System Operating Cost/VSH Exhibit 6.4 System Operating Cost/VSM Exhibit 6.5 System VSM/VSH 36,720 36,726
25,106 26,853 27,627
31,122
0 5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 $75.74 $82.58
$100.92
$121.75
$136.43
$119.54
$0.00
$20.00
$40.00
$60.00
$80.00
$100.00
$120.00
$140.00
$160.00
FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 $7.65 $8.47
$10.47
$12.26
$14.03
$11.91
$0.00
$2.00
$4.00
$6.00
$8.00
$10.00
$12.00
$14.00
$16.00
FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24

9.90 9.75

9.64 9.93

9.73 10.04

9.40 9.50

9.60 9.70

9.80 9.90

10.00 10.10
FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
24 Exhibit 6.6 System Operating Cost/Passenger Exhibit 6.7 System Passengers/VSH Exhibit 6.8 System Passengers/VSM Exhibit 6.9 System VSH/FTE $15.21 $16.01
$22.71
$25.44
$28.37
$24.39
$0.00
$5.00
$10.00
$15.00
$20.00
$25.00
$30.00
FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24

4.98 5.16

4.44 4.79 4.81 4.90

4.00 4.20

4.40 4.60

4.80 5.00

5.20 5.40
FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24

0.50 0.53

0.46 0.48

0.49 0.49

0.42 0.44

0.46 0.48

0.50 0.52

0.54 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 1,053.7
1,186.3 1,129.8
935.0 957.5 907.1

0.0 200.0
400.0
600.0
800.0
1,000.0
1,200.0
1,400.0
FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
25 Exhibit 6.10 System Farebox Recovery Exhibit 6.11 System Fare/Passenger

12.0% 11.7%

9.1%

8.2%

6.5% 6.9%

0.0%

2.0%

4.0%

6.0%

8.0%

10.0%

12.0%

14.0%
FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 $1.83 $1.87
$2.07 $2.08
$1.85
$1.68
$0.00
$0.50
$1.00
$1.50
$2.00
$2.50
FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
26 This page intentionally blank.
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CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
27 Chapter 7 | Functional Review
A functional review of the City of Taft’s public transit program is intended to assess the effectiveness and efficiency of the operator. Following a general summary of the City’s transit services, this chapter addresses seven functional areas. The list, taken from Section III of the Performance Audit Guidebook published by Caltrans, reflects those transit services provided by the City:
• General management and organization;
• Service planning;
• Administration;
• Marketing and public information;
• Scheduling, dispatch, and operations;
• Personnel management and training; and
• Maintenance.

Service Overview
The Taft Area Transit (TAT) service area includes Taft city limits as well as the unincorporated communities of Ford City, South Taft, and Taft Heights. The service provides a combined general public/ADA complementary Dial-A-Ride service, as well as limited (three trips per day) service to the neighboring city of Maricopa. In addition, inter-community bus service is provided by Kern Transit, connecting Taft with other areas of Kern County, including Bakersfield.

Dial-A-Ride is a reservation-based, shared-ride service that operates within the City of Taft. Dial-A-Ride hours of operation are Monday through Friday, 7:15 a.m. to 5:30 p.m. and Saturday, 10:15 a.m. to 2:30 p.m. The Maricopa-Taft service operates three trips per day, Monday through Friday, from 7:12 a.m. to 6:05 p.m. TAT does not operate on designated holidays. All services are available to the general public.

Fares are paid in cash, or by purchase of 12-trip passes.

Exhibit 7.1 Taft Area Transit Fares
Type Fare
Dial-A-Ride
General $2.50
General 12-Trip Pass $25.00
Senior/ADA $1.75
Senior/ADA 12-Trip Pass $17.00
Children under 5 Free (with paying adult)
ADA Attendant Free (with paid registered ADA passenger) Taft – Maricopa service
General Public Cash Fare $2.00
Senior/ADA/Youth $2.00
Children under 5 Free (with paying adult)
ADA Attendant Free (with paid registered ADA passenger) moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
28 General Management and Organization
The Transit Coordinator oversees the Transit program with oversight from the Taft City Manager and the Finance Department. Management review monthly reports detailing the number of rides, missed trips, no shows, etc. Finance accesses this data from the server and adds the financial information. These reports are reviewed by the Finance Director. The City’s transit program is structured and staffed appropriately. However, the Finance Department is understaffed, which has impacted its ability to complete audits in a timely manner and subsequently claim TDA funding.

The City has a good relationship with the Kern Council of Governments (Kern COG). The Planning and Development Services Director attends meetings with Kern COG. The City Manager is the primary liaison with other governmental organizations. The City is a member of CalACT.

The Taft City Council is the governing body for the City’s transit service. Council meetings are held at City Hall (209 E. Kern Street) on the first and third Tuesdays of each month at 6:00 p.m. There is no citizen’s advisory council. The City Council has not expressed any concerns regarding transit.

Exhibit 7.2 Organizational Chart
Service Planning
Kern COG (as the RTPA) is responsible for transit planning for the City of Taft through the periodic development of a Short Range Transit Plan (SRTP) or Transit Development Plan (TDP). The City’s most recent TDP was completed in April 2015. Kern COG received funding through Caltrans’ Sustainable Communities grant to conduct Transit Development Plans for rural transit operators in Kern County, which includes the City of Taft. Those plans will be developed in 2025 and 2026. The City has not conducted any surveys of its riders.

The City has taken steps towards its future goals of converting to an electric fleet and installing solar panels and electric vehicle charging stations at the Transit Center as well as reducing overall operating costs. The City has submitted grant applications including FTA Section 5311, LCTOP, and State of Good Repair (SGR), and was awarded CMAQ funding to construct the solar shade structure at the transit facility as part of its Electrification Project.
moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
29 Administration
The budgeting process begins in March. The City Manager, Finance Director, and Transit Supervisor have input on the transit budget, which is ultimately presented to and adopted by the City Council. The City conducts monthly, quarterly, and annual reviews of budgeted versus annual revenues and expenditures.

This information is reported to the city council annually. Tyler Munis software is used to manage the City’s financial data. If a major change has occurred, a year-end budget amendment is taken to the Finance Committee for approval and request it be presented to the City Council.

Grant applications are based on City needs and the funds available. The City only applies for grants it can successfully complete and for which it has funds to meet the required local match. Grants management is assigned to various staff members, depending on the type of grant. The Finance Director handles all FTA Section 5311 claims, LCTOP, and State of Good Repair. The City has sufficient staffing to meet all requirements for the grants it has been awarded.

Risk management is handled by the Human Resources department. Accidents and injuries are reported to Human Resources. Injuries are also reported to a Workers’ Compensation nurse call line. The City is a member of the Central San Joaquin Valley Risk Management Authority (CSJVRMA) insurance pool. Human Resources is responsible for reviewing safety practices on an annual basis. A disaster preparedness plan is in place. Taft Area Transit could be called upon to provide transportation when necessary.

Given the City’s transit service is provided in-house, there is no operations contract. The City has revenue contracts with Kern County and the City of Maricopa. The City Manager/Public Works Director and Transit Coordinator oversee maintenance and cleaning of transit facilities.

Payroll is based on physical timesheets, which are submitted every two weeks. Timesheets are approved by the Transit Coordinator and the City Manager before going to Finance for processing. All transit employees utilize direct deposit. Access to personal and payroll information is limited to the Finance Director and Payroll Clerk.

Accounts payable is a separate function from purchasing. All goods/services are verified before payment is processed. A Purchasing Agent orders and receives orders for the City, and sends invoices to the appropriate department for approval before sending to accounts payable for payment. Procurement of two new cutaway buses was handled by the Finance Director. The City typically uses the State of California bid for vehicle purchases, though a battery-electric bus was procured through the CalACT bid.

Marketing and Public Relations
The City does little marketing. All buses are branded with the transit phone number. The City’s primary promotional tool is its bilingual brochure (English/Spanish). Transit information is also available on the City’s website. The website is in English only, though the ADA/Senior Dial-A-Ride Application Form and Title VI Notice to the Public, Complaint Procedure, and Complaint Form are available for download in Spanish. The City has not done any advertising or promotional campaigns.

Customer service calls are received by the transit department and callsfor rides are logged. There are very few complaints, which can be submitted by email or verbally. Any verbal complaints are documented in a database and responded to or resolved as soon as possible. Overall, public perception of the City’s transit program is positive.
moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
30 Scheduling, Dispatch, and Operations
The City currently has four full-time drivers and three part-time drivers. This is considered fully staffed.

Drivers are represented by the Service Employees International Union (SEIU) Local #521. The Transit Coordinator is represented by the Management/Supervisory/Confidential Compensation Plan.

Full-time drivers always work four 10-hour shifts per week, with drivers getting either Monday or Friday off each week and the schedule switched every three months. The part-time drivers are assigned parttime shifts as well as used for coverage in case of absences or vacation. Some part-time drivers progress into full-time positions, while others prefer to remain part-time.

Taft Area Transit operates using three or four buses each weekday and two buses on Saturday. Each day, the Fleet Manager calls and lets the Transit Coordinator know when a vehicle is due for service and when that vehicle will be picked up.

Absences are covered by part-time drivers, or can by covered by the Transit Coordinator if needed.

Employees are expected to notify transit as soon as they know they will be unable to work their regular shift. Outside of last-minute emergencies, one-day advance notice is requested.

Cutaways are equipped with manual fareboxes. Minivans are not equipped with fareboxes, but are rarely used for revenue service and mostly as supervisor/rescue vehicles. Fare boxes are removed at the end of each driver’s shift and are locked up and counted the next morning. After the initial count, the Transit Coordinator recounts against the manifests. Fares and total ridership are combined and brought to City Hall, where they are counted again. At the end of the month the Finance Director takes the monthly report and compares expected versus actual fares. Non-cash fare media is sold at City Hall. The City does not offer mobile ticketing.

Personnel Management and Training
The City is recruiting enough drivers to meet its needs. However, it is always recruiting for new part-time drivers. Recruitment methods include social media, online and print advertisements, and word-of-mouth.

A commercial licensed is preferred, though the City is willing to provide training and licensing due to challenges in recruiting.

The City holds employee appreciation events, but does not offer incentives. Turnover is infrequent, with no consistent reason for leaving. Performance evaluations are conducted after the first six months and 12 months, then annually thereafter. Training is contracted out to a certified Bus Driver Trainer licensed by the State of California. The City uses the DMV for any driver’s license testing.

Human Resources oversees the safety program. The Transit Coordinator observes drivers as they perform pre-trip inspections and conducts ride-alongs. Safety activities also include additional training in wheelchair securement and use of the wheelchair lift. The City complies with all drug and alcohol testing and DAMIS reporting requirements.

All drivers are City employees, and are eligible for benefits based on the City’s compensation structure.

Full-time employees are eligible for vacation, sick time, medical, vision, life insurance, retirement (CalPERS), and deferred compensation with City match. Part-time employees are eligible for sick leave.

Benefits are communicated during employee onboarding as well as when any changes are made. All City moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
31 employees are subject to the same personnel and discipline rules. These are detailed in the City Policies and Procedures and the City Employee Handbook, and are communicated during employee onboarding.

Maintenance
Maintenance is provided by in-house staff at the City’s central garage. The garage is an enclosed shop with three bays and is shared with other City vehicles. Its equipment includes a four-post lift, brake lathe, tire machine, and balancing machine. The parts room is secured, with only the Fleet Manager and Mechanic having access. It is the City’s policy to keep very few (sometimes just one) of each item and replace it once that item is used, rather than maintaining and securing a large parts inventory. Parts that are not in stock can typically be procured within a day. The City has had difficulty obtaining certain parts due to supply chain issues which will add a day or two of down time.

The maintenance program is managed using an Excel spreadsheet. Compliance with the preventive maintenance schedule can be easily judged. Warranty repairs are effectively identified. The City sends out major repairs, major engine issues, and major transmission repairs to a local repair shop (Motor City GMC) as it does not have the proper equipment to do these repairs in-house.

One of the most significant challenges during the audit period was the City’s new GreenPower electric bus. The City has had issues with the vehicle shutting off suddenly and having to be towed back to the yard. The bus is no longer under warranty, and the manufacturer has been unable to identify the problem.

In addition, the wheelchair lift on that vehicle is positioned in such as way as to require the City to drop some wheelchair customers off further from their destination because they cannot use the lift on a sidewalk, but must position the vehicle near a wheelchair curb cut and drop the customer off in the street at the rear of the bus.

Drivers maintain a daily vehicle log where they track mileage and any mechanical issues. The Transit Supervisor and Maintenance Shop Supervisor communicate daily regarding any reported issues and preventative maintenance needs. The preventive maintenance schedule uses a time and mileage combination based on the manufacturer’s recommendations.

All buses that are down or that have been identified for preventive maintenance are placed in the yard at the City garage so they are not available for service. When an out-of-service vehicle is available for use, maintenance contacts the Transit Coordinator and either Transit picks up the vehicle or the Fleet Manager delivers it to the Transit yard.

The City has one transit center bus shelter, located at the corner of Sixth and Supply Row. It serves Taft Transit as well as Kern Transit. All Taft transit vehicles are stored at the transit center/facility. It is maintained by City staff.

A fleet inventory is provided in Exhibit 7.3.
moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
32 Exhibit 7.3 Fleet Inventory
Agency
ID #
Year Make Model PAX Fuel Status
T-19 2010 Dodge Braun Entervan 6 Gas Inactive
T-20 2010 Dodge Braun Entervan 6 Gas Inactive
T-21 2011 Chevy Eldoardo Aero Elite 8 Gas Inactive
T-22 2011 Chevy Eldoardo Aero Elite 8 Gas Active
T-23 2011 Chevy Eldoardo Aero Elite 8 Gas Active
T-24 2016 Chevy Glaval Titan II 12 Gas Active
T-25 2016 Chevy Glaval Titan II 12 Gas Active
T-26 2019 Chevy Glaval 12 Gas Active
T-27 2019 Chevy Glaval 12 Gas Active
T-28 2019 Greenpower 14 EV Active
moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
33 Chapter 8 | Findings and Recommendations
Conclusions
With two exceptions, Moore & Associates finds the City of Taft to be in compliance with the requirements of the Transportation Development Act. In addition, the entity generally functions in an efficient, effective, and economical manner.

Findings
Based on discussions with City staff, analysis of program performance, and an audit of program compliance and function, the audit team presents two compliance findings:

1. Transit Operator State Controller Financial Transaction Reports for all years of the audit period were submitted after the January 31 deadline.

2. TDA Fiscal Audits for all years of the audit period have yet to be completed.

The audit team has identified two functional findings. While there findings are not compliance findings, the audit team believes they warrant inclusion in this report:

1. The City is understaffed in its Finance Department, which has resulted in delays to TDA fiscal audits and subsequent TDA claims.

2. The City had two Unsatisfactory California Highway Patrol inspections within two years during the audit period.

Program Recommendations
In completing this Triennial Performance Audit, the auditors submit the following recommendations for the City of Taft’s public transit program. They are divided into two categories: TDA Program Compliance Recommendations and Functional Recommendations. TDA Program Compliance Recommendations are intended to assist in bringing the operator into compliance with the requirements and standards of the TDA, while Functional Recommendations address issues identified during the audit that are not specific to TDA compliance. Each finding is presented with the elements identified within the 2011 Government Auditing Standards as well as one or more recommendations.

Compliance Finding 1: Transit Operator State Controller Financial Transaction Reports for all years of the audit period were submitted after the January 31 deadline.

Criteria: PUC 99243 requires operators receiving funding under Article 4 to submit their Financial Transaction Report to the State Controller within seven months of the end of the fiscal year. The State Controller’s Office does not typically grant extensions beyond the January 31 deadline.

Condition: For FY 2021/22, the State Controller Report was submitted on March 21, 2023. For FY 2022/23, the report was submitted on March 30, 2024. Both of these reports were nearly two months late. In FY 2023/24, the report was submitted on February 11, 2025. While this was an improvement (less than two weeks late), it was still submitted after the January 31 deadline.

Cause: Staff identified the cause of the late submittal as a lack of staffing in Finance. moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
34 Effect: As a result, the deadlines were missed and the reports were submitted late.

Recommendation: Prioritize submittal of the Transit Operators State Controller Report by January 31.

Recommended Action: Given the cause of the late submittals is a lack of capacity in Finance, the City should either prioritize this reporting to ensure on-time submittal or identify an alternate solution. (For example, some municipal operators outsource the preparation of the State Controller Report to their City auditor.)
Timeline: State Controller reporting for FY 2024/25.

Anticipated Cost: None.

Compliance Finding 2: TDA Fiscal Audits for all years of the audit period have yet to be completed.

Criteria: PUC 99245 requires all Article 4 recipients to submit an annual fiscal audit to the State Controller within 180 days of the end of the fiscal year. The RTPA has the authority to extend the deadline for another 90 days, typically to March 31.

Condition: At the time of this report (April 2025), no fiscal audits for the years of the audit period had been completed. The City recently contracted with an audit firm to assist it in catching up on years of delinquent audits. At the time of the site visit, the audit for FY 2019/20 had just been finalized and FY 2020/21 was in progress. The City hopes to complete FY 2023/24 in late summer 2025 and begin working on FY 2023/24.

Cause: The Finance department is understaffed. The City has been advertising for an Accountant position for over a year with no applications, which has contributed to the backlog of work.

Effect: TDA claims cannot be paid out until the TDA fiscal audit for the claim year minus two is completed.

As a result, the City has not been able to claim its TDA funds.

Recommendation: Continue to work with City and TDA auditors to complete delinquent TDA fiscal audits and ensure on-time completion of future audits.

Recommended Action: The City is making good progress toward catching up on its delinquent audits through its used of a consultant. Once it has caught up, it should begin filing TDA claims for prior years. In addition, it should seek to identify strategies to submit future audits on time and avoid falling so far behind in the future.

Timeline: TDA fiscal audits for FY 2024/25.

Anticipated Cost: Unknown.

Functional Finding 1: The City is understaffed in its Finance Department, which has resulted in delays to TDA fiscal audits and subsequent TDA claims.
moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
35 Criteria: Under the General Management and Organization functional area, one of the components is organizational structure and reporting. One of the relevant questions from the Performance Audit Guidebook is, “Given the operator’s size, and functions performed, is the operator’s internal organizational structure appropriate, effective, and efficient?” Condition: At present, the financial aspects of the City’s transit program are managed by non-dedicated staff in the Finance department. This department is chronically understaffed, resulting in years-long delays in city-wide and TDA fiscal audits, as well as delayed TDA claims.

Cause: Part of the reason the Finance department is understaffed is an ongoing vacancy in an Accountant position. This position has been vacant for approximately one year with no applications.

Effect: Absorbing the duties of multiple positions into a single individual is not sustainable. This can result in work being left undone due to a lack of capacity.

Recommendation: Evaluate strategies for expanding capacity in the City’s Finance department.

Recommended Action: The City has indicated there is not a sufficient level of work to warrant a dedicated Finance role for transit. However, the vacancy in the Accountant position has resulted in too much work across all City departments for a single individual to manage effectively. As such, the City should evaluate potential strategies for expanding capacity in the Finance department. This may include revising the qualifications or compensation for the open Accountant position; considering a lower-level position to take on different Finance-related tasks, thereby freeing up other staff for higher-level tasks; or outsourcing some of its work to a qualified CPA.

Timeline: FY 2025/26 or as soon as possible.

Anticipated Cost: Likely not more than what is already budgeted for the vacant Accounting position.

Functional Finding 2: The City had two Unsatisfactory California Highway Patrol inspections within two years during the audit period.

Criteria: PUC 99251 requires operators to receive a Satisfactory terminal rating from the California Highway Patrol (CHP) within 13 months prior to their TDA claim.

Condition: CHP inspections conducted on April 27, 2022 and August 17, 2023 resulted in Unsatisfactory terminal ratings. Subsequent inspections conducted within 120 days following the Unsatisfactory ratings resulted in a Satisfactory rating. As a result, the City remained compliant with the TDA.

Cause: For the first Unsatisfactory rating, this was due to an employee physical renewal not being received by the state. The employee indicated they had submitted it to the DMV but did not get a receipt from doing so. (As a result, the City now requires its drivers to provide a copy of the receipt.) The City was able to provide a copy of the physical to the inspecting officer, but was told it still had to be rated as Unsatisfactory. The City believes the second instance was due to a Pull Notice violation, which was resolved prior to the reinspection.
moore-associates.net

CITY OF TAFT
TDA TRIENNIAL PERFORMANCE AUDIT, FY 2022 – FY 2024
Final Report
36 Effect: While it is not uncommon for an operator to receive an occasional Unsatisfactory rating, multiple occurrences can indicate problems with the City’s procedures. CHP inspections are a key element of the state’s monitoring to ensure public safety. Depending on when the Unsatisfactory rating occurs, it could impact the operator’s eligibility to claim TDA funds.

Recommendation: Ensure any corrective action recommended to achieve a Satisfactory terminal rating is maintained.

Recommended Action(s): As evidenced by the subsequent Satisfactory ratings at reinspection, the City has corrected the violations that resulted in the Unsatisfactory ratings. Assuming the City continues to earn Satisfactory ratings, no additional action is needed.

Timeline: Ongoing.

Anticipated Cost: Negligible.

Exhibit 8.1 Audit Recommendations
TDA Compliance Recommendations Importance Timeline
1 Prioritize submittal of the Transit Operators State
Controller Report by January 31. High FY 2024/25
2 Continue to work with City and TDA auditors to complete delinquent TDA fiscal audits and ensure on-time
completion of future audits.

High FY 2024/25
Functional Recommendations Importance Timeline
1 Evaluate strategies for expanding capacity in the City’s Finance department. High FY 2025/26
2 Ensure any corrective action recommended to achieve a Satisfactory terminal rating is maintained.

Medium Ongoing
REVIEWED BY:

CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: JUNE 3, 2025
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:

FY 2024-2025 FTA SECTION 5311 APPLICATION
SUMMARY STATEMENT:

The City of Taft has requested Federal funding under the FTA Section 5311 through the Federal Transit Administration to support capital and operating assistance projects for nonurbanized public transportation systems. The Section 5311 application requires that the resolution to be adopted and submitted with the application.

This resolution will authorize the Mayor and the City Manager to sign and execute any documents required under the FTA Section 5311 for the fiscal year 2024-2025.

RECOMMENDED ACTION
Motion to adopt resolution entitled: A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT AUTHORIZING THE FEDERAL FUNDING UNDER FTA SECTION 5311 (49 U.S.C.

SECTION 5311) WITH CALIFORNIA DEPARTMENT OF TRANSPORTATION 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
PREPARED BY: Teresa Binkley, Finance Director
RESOLUTION NO. 4299-25

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT AUTHORIZING THE FEDERAL FUNDING UNDER FTA SECTION 5311 (49 U.S.C. SECTION 5311)

WITH CALIFORNIA DEPARTMENT OF TRANSPORTATION
WHEREAS, the U. S. Department of Transportation is authorized to make grants to states through the Federal Transit Administration to support capital and operating assistance projects for non-urbanized public transportation systems under Section 5311 of the Federal Transit Act (FTA C 9040.1F and FTA C 9050.1); and WHEREAS, the California Department of Transportation (Department) has been designated by the Governor of the State of California to administer Section 5311 grants for transportation projectsfor the general public for the rural transit and intercity bus; and
WHEREAS, City of Taft desires to apply for said financial assistance to permit operation of service/purchase of capital equipment in the Greater Taft Area; and
WHEREAS, the City of Taft has, to the maximum extent feasible, coordinated with other transportation providers and users in the region (including social service agencies).

NOW, THEREFORE, BE IT RESOLVED AND ORDERED that the City of Taft does hereby authorize the Mayor and the City Manager, to file and execute applications on behalf of the City of Taft with the Department to aid in the financing of operating or capital assistance projects pursuant to Section 5311 of the Federal Transit Act (FTA C 9040.1F and FTA C 9050.1), as amended.

That the Mayor and the City Manager is authorized to execute and file all certification of assurances, contracts or agreements or other document required by the Department.

That the Mayor and the City Manager is authorized to provide additional information as the Department may require in connection with the application for the Section 5311 projects.

That the Mayor and the City Manager is authorized to submit and approve request for reimbursement of funds from the Department for the Section 5311 project(s) for fiscal year 2024-2025.

PASSED, APPROVED AND ADOPTED on this 3rd day of June, 2025. ________________________________
Dave Noerr, Mayor
ATTEST:
______________________________
Faith Melton
Deputy City Clerk
STATE OF CALIFORNIA }
COUNTY OF KERN } SS
CITY OF TAFT }
I, Faith Melton, Deputy City Clerk of the City of Taft, do hereby certify that the foregoing Resolution was duly and regularly adopted by the City Council of the City of Taft at a regular meeting thereof held on the 3rd day of June 2025, by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:
______________________________
Faith Melton
Deputy City Clerk
REVIEWED BY:

CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: JUNE 3, 2025
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:

STREET CLOSURES FOR THE 2025 OILDORADO GRAND PARADE
SUMMARY STATEMENT:

The City of Taft received a request from the Board of Directors of Oildorado Inc. for street closures for the 2025 Oildorado Grand Parade to be held on Saturday October 18, 2025.

The following streets have been designated for closure from 8:00 am until noon that day. 6th Street from Ash Street to Center Street
Center Street from 1st Street to 6th Street to include all intersecting streets California Vehicle Code section 21101 authorizes local agencies by resolution to close streets for special events.

RECOMMENDED ACTION
Motion to adopt a resolution entitled A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT APPROVING STREET CLOSURES FOR THE 2025 OILDORADO GRAND PARADE AND INCLUDING USE OF CITY PERSONNEL FOR TRAFFIC CONTROL 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): None
PREPARED BY: Public Works
RESOLUTION NO. 4300-25

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT
AUTHORIZING THE STREET CLOSURES FOR THE 2025 OILDORADO

GRAND PARADE
WHEREAS, the Oildorado Inc. has requested street closures for The Oildorado Grand Parade on October 18, 2025 between 8:00 am – 12p.m; and
WHEREAS, The City of Taft will be applying to the State of California to conduct a parade that will cross Kern Street, which is a part of State Highway Route 33, and which will require intermittent traffic control to be provided by city personnel and all fees be waived; 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 and consent to intermittent traffic control to be provided by Taft Police Department at State Highway Route 33 upon terms and conditions deemed appropriate and necessary by the State of California, Department of Transportation, and approve the following street closures from 8 a.m. until 12 p.m. October 18, 2025,
8am- 12 pm
6th Street from Ash Street to Center Street and all intersecting streets Center Street from 1st Street to 6th Street and all intersecting streets PASSED, APPROVED AND ADOPTED this 3rd day of June 2025.

Dave Noerr, Mayor
ATTEST:

Faith Melton
Deputy City Clerk
STATE OF CALIFORNIA }
COUNTY OF KERN } SS
CITY OF TAFT }
I, Faith Melton, Deputy City Clerk of the City of Taft, do hereby certify that the foregoing Resolution was duly and regularly adopted by the City Council of the City of Taft at a regular meeting thereof held on the 3rd day of June 2025.

AYES: COUNCIL MEMBERS:

NAYS: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

Faith Melton
Deputy City Clerk
REVIEWED BY:

CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: JUNE 3, 2025
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:

PURCHASE OF INTRADO VIPER NEXGEN 9-1-1 SYSTEM FROM AT&T, WITH NEW CALL VOICE RECORDER FOR THE TAFT POLICE DEPARTMENT.

SUMMARY STATEMENT:

Approximately every five years, Cal OES (California Office of Emergency Services) allocates funding to upgrade and maintain our 9-1-1 call handling equipment. This year the Taft Police Department was allotted $199,000. $137,827.91 will be spent to upgrade our analog 9-1-1 system. The Taft Police Department will use the residual money to replace our analog call and voice recorder for $51,086. CalOES will pay vendors directly for these systems. The Taft Police Department is seeking approval to spend the remaining funds on dispatch equipment to enhance our 9-1-1capabilities. Once the Taft Police Department receives pre-approval and purchases the equipment and software, CalOES will reimburse the City of Taft for the residual spending.

RECOMMENDED ACTION
Motion to approve the purchase of Viper NexGen 9-1-1 call solution and Eventide Voice and Call Recorder with California Office of Emergency Services funds 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, Approved bid and scope of work quote.

PREPARED BY: DAMON P. MCMINN, CHIEF OF POLICE.

REVIEWED BY:

CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: JUNE 3, 2025
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:

CITY OF TAFT CONTRIBUTION TO THE 4TH OF JULY FIREWORKS SHOW SUMMARY STATEMENT:

The Taft Chamber of Commerce is requesting assistance from the City of Taft to support the annual 4th of July Fireworks Show. The Chamber has asked the City Council to consider a financial contribution be made to the show since the show will serve a public benefit to city residents. They also asked the Council to consider waiving any city fees including in-kind support. In-kind support would include the use of Taft Police and City Public Works Department’s personnel and equipment for traffic control before, during and after the event to ensure a safe event for all.

Last year, Council approved a donation to the Taft Chamber of Commerce in the amount of $5,000 for the 2024 community fireworks display and voted unanimously to waive any fees including in-kind support.

RECOMMENDED ACTION

1. Motion to discuss and decide on contribution amount.

2. Motion to authorize financial contribution to be made to the Taft Chamber of Commerce to assist in funding the “Taft Fireworks Show” in an amount decided by the Council and to authorize the waiver of all fees, the use of city employees and equipment associated with the event 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): From General Fund Reserves
ATTACHMENT (Y/N): Yes; Sponsorship letter/form from Chamber PREPARED BY: Office of the City Manager

REVIEWED BY:

CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: June 3, 2025
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:

REIMBURSE MAYOR NOERR FOR AIRFARE AND LODGING FOR TRIP TO WASHINGTON DC TO REPRESENT CITY OF TAFT AND THE OIL INDUSTRY AT AMERICA’S RURAL

ENERGY COALITION MEETING AT THE WHITE HOUSE
SUMMARY STATEMENT:

Mayor Noerr received a last-minute opportunity to attend and participate in a meeting in Washington DC with America’s Rural Energy Coalition. He will be representing not only the City of Taft, but also the oil industry with his attendance at this meeting. This was a lastminute opportunity and travel arrangements had to be made timely, so he paid for these reservations himself. Mayor Noerr will pay for all of the rest of his travel expenses himself.

RECOMMENDED ACTION
Motion to approve reimbursement of $1,694.73 for his airfare and lodging to represent the City of Taft and the oil industry in Washington DC at an America’s Rural Energy Coalition Meeting at the White House 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, meeting, airfare and lodging information PREPARED BY: Office of the City Clerk