Agenda — Taft City Council, June 17, 2025 (part 1 of 2)

TAFT CITY COUNCIL/SUCCESSOR AGENCY

SPECIAL MEETING AGENDA
TUESDAY, JUNE 17, 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 4:00 PM the day of the meeting. • Any comments received will be read into the record.
________________________________________________________________________________________________________________________________ SPECIAL MEETING 5:00 P.M.

Pledge of Allegiance
Invocation
Roll Call: Mayor Noerr
Mayor Pro Tem Bryant
Councilmember Krier
Councilmember Waldrop
Councilmember Chavira

1. STUDY SESSION - CODE ENFORCEMENT ACTIVITY UPDATE AND REVISION OF LOCAL CODE OVERVIEW – PRESENTATION BY VALERIE ESCALANTE TROESH WITH CIVICA LAW GROUP

2. PRESENTATION BY FINANCE DIRECTOR TERESA BINKLEY – 2025/2026 BUDGET

3. APPROVAL OF FINAL BUDGET FOR FISCAL YEAR 2024-2025 AND PROPOSED BUDGET FOR FISCAL YEAR 2025-2026
RecommendationMotion to adopt resolution entitled A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT ADOPTING THE CITY OF TAFT FINAL BUDGET FOR FISCAL YEAR 2024-2025 AND PROPOSED BUDGET FOR THE FISCAL YEAR 2025-2026 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.

4. 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.

5. COUNCIL STATEMENTS (NON-ACTION)

6. PLANNING COMMISSION REPORT

7. DEPARTMENT REPORTS

8. CITY MANAGER STATEMENTS
City of Taft Council/Successor Agency Meeting
Agenda
June 17, 2025

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9. CITY ATTORNEY STATEMENTS

10. FUTURE AGENDA REQUESTS
********************************************************************************************************* CONSENT CALENDAR ITEMS 11-23
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?

11. MINUTES
June 03, 2025, Regular
Recommendation – Approve as submitted.

12. PAYMENT OF BILLS
Warrant # 060625 Check No. 200301-200342 $ 326,252.54
Warrant # 061325 Check No. 200343-200361 $ 89,903.79
Recommendation – Approve payment of the bills.

13. MONTHLY REPORT FOR KERN COUNTY FIRE STATION NO. 21 – MAY 2025 Recommendation –
Receive and file the monthly report for May 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.

14. LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 1 ENGINEERS REPORT Recommendation –
Motion to 1) Receive 2025-2026 Engineer’s Report for Landscape Maintenance District No. 1; and 2) adopt a resolution entitled A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT

DECLARING ITS INTENTION TO REVIEW THE IMPROVEMENTS AND FEES FOR LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 1 AND SET THE PUBLIC HEARING FOR JULY 15, 2025 and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15061(b)(3) of the CEQA Guidelines.

15. RECOMMENDATIONS TO MODIFY SIX CITY POSITION CLASSIFICATIONS FOR EMPLOYEE

RECRUITMENT AND RETENTION
Recommendation –
Motion to adopt a resolution entitled A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT

UPDATING THE POSITION CLASSIFICATION PLAN FOR CITY DEPARTMENTS TO ADD TRANSIT

SUPERVISOR, MECHANIC II, ASSISTANT FINANCE DIRECTOR, DEVELOPMENT SERVICES

TECHNICIAN, OFFICE ASSISTANT II AND CHANGE (ONE) EQUIPMENT OPERATOR I/II TO LEAD MAINTENANCE WORKER and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15060(c)(3) and Section 15378 of the CEQA Guidelines.

City of Taft Council/Successor Agency Meeting
Agenda
June 17, 2025

Page 3 of 4 ends

16. MEASURE A CITIZENS’ OVERSIGHT COMMITTEE APPOINTMENT Recommendation –
Motion to appoint Sheri Black, to the vacant position on the Measure A Citizens Oversight Committee effective July 1, 2025, 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. ANNUAL AUDITED FINANCIAL STATEMENTS FOR CITY WWTP FY 2019-2020 Recommendation –
Motion to receive and file the Annual Audited Comprehensive Financial Report for the Wastewater Treatment Plant and the Management Report for the WWTP for the year ended June 30, 2020 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.

18. ANNUAL AUDITED FINANCIAL STATEMENTS FOR FY 2020-2021 Recommendation –
Motion to receive and file the Annual Audited Comprehensive Financial Reports for the year ended June 30, 2021 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.

19. CONTRACT FOR INTERIM PROFESSIONAL PLANNING SERVICES Recommendation –
Motion to approve the ratification of the agreement with Precision Engineering Services Inc for general on-call planning services 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.

20. APPROVAL OF SPECIAL EVENT PERMIT 2025-08 FOR THE TAFT CHAMBER OF COMMERCE TO HOST THE FIREWORKS SHOW ON THURSDAY, JULY 3, 2025
Recommendation –

1. Motion to approve a resolution entitled A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT APPROVING SPECIAL EVENT PERMIT NO. 2025-08 BY THE TAFT CHAMBER OF COMMERCE TO HOST THE FIREWORKS SHOW ALONG THE RAILS TO TRAILS BETWEEN 2ND AND 10TH STREETS, ON THURSDAY, JULY 3, 2025

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

21. UPDATED RENTAL FORM AND RATES FOR THE OILDORADO ROOM LOCATED AT THE TRANSIT CENTER
Recommendation –
Motion to approve the update of the rental forms and rates for the City owned event center known as the Oildorado Room located at the Taft Transit Center Building at 550 Supply Row, Taft CA 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.

22. PROFESSIONAL SERVICE AGREEMENT- HF&H SB 1383 TECHNICAL ASSISTANCE Recommendation –
City of Taft Council/Successor Agency Meeting
Agenda
June 17, 2025

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Motion to Authorize the City Manager to sign an agreement with HF&F Consultants to assist in SB 1383 compliance 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.

23. THE PURCHASE OF (8) EIGHT, MODEL 7, LESS LETHAL TASERS FOR THE TAFT POLICE

DEPARTMENT
Recommendation –
Motion to accept the quote provided by Pro-force for $24,929.57 and authorize a signature from the City Manager to accept the quote 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. *********************************************************************************************************

24. APPOINT THREE (3) MEMBERS TO THE CITY OF TAFT PLANNING COMMISSION TO FILL

SCHEDULED VACANCIES
Recommendation –

1. Interview applicants; then

2. Motion to appoint three (3) members chosen to serve on the City of Taft Planning Commission for terms from July 1, 2025, through June 30, 2029.

25. LEASE OPTION AGREEMENT- VERIZON CELL TOWER
Recommendation –
Motion to Authorize the Mayor to sign an agreement with “The Towers LLC.” Option to Lease for a Verizon Cell Tower.
*********************************************************************************************************

CLOSED SESSION
 There will be no closed session.

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 June 12, 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 June 12, 2025, at Taft, California.

Signature _________
REVIEWED BY:

CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: JUNE 17, 2025
TO: HONORABLE MAYOR AND COUNCIL MEMBERS

AGENDA MATTER:

APPROVAL OF FINAL BUDGET FOR FISCAL YEAR 2024-2025 AND PROPOSED BUDGET FOR FISCAL YEAR 2025-2026
SUMMARY STATEMENT:

Attached hereto are the final operating and capital expenditure budgets for the Fiscal Year 2024-2025 and the proposed operating and capital expenditure budgets for the Fiscal Year 2025-2026. These budgets maintain the conservative fiscal policies of the City Council.

These budgets were reviewed by the Finance Committee on June 2, 2025 and were recommended to be presented to the Council for adoption.

The budgets with respect to certain grant funds, which are multi-year fixed agreed amounts for specific activities to be performed in accordance with contract agreements with state and federal agencies, are controlled by the guidelines, laws and regulations of the grant agreements; hence, they are not included in these budgets.

RECOMMENDED ACTION:

Motion to adopt resolution entitled A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT ADOPTING THE CITY OF TAFT FINAL BUDGET FOR FISCAL YEAR 2024-2025 AND PROPOSED BUDGET FOR THE FISCAL YEAR 2025-2026 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): N/A
ATTACHMENT (Y/N): Yes, Budget Document, Budget Overview and Resolution PREPARED BY: Teresa Binkley, Finance Director
RESOLUTION NO. 4301-25

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT
ADOPTING THE CITY OF TAFT FINAL BUDGET FOR FISCAL YEAR 2024- 2025 AND PROPOSED BUDGET FOR THE FISCAL YEAR 2025-2026
WHEREAS, the City Manager has prepared and presented to the City Council of the City of Taft the final budget for fiscal year 2024-2025 and the proposed budget for fiscal year 2025-2026; and WHEREAS, the City Council has studied these budgets at length; and WHEREAS, all changes and necessary modifications have been made to said budgets.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Taft, California as follows:

That the final budget for fiscal year 2024-2025 and the proposed budget for fiscal year 2025- 2026, with the exception of certain grant budgets, are hereby adopted and by reference made a part hereof. The City Clerk is hereby directed to keep a copy of these budgets in her office for public inspection and provide a copy of said budgets for filing with the Finance Director.

PASSED, APPROVED AND ADOPTED on this 17th 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 17th day of June, 2025, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:
_____________________________
Faith Melton
Deputy City Clerk

TAFT CITY COUNCIL/SUCCESSOR AGENCY

JOINT REGULAR MEETING MINUTES
JUNE 03, 2025
__________________________________________________________________________________________________________________ The June 03, 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 Council Member Krier and the invocation was given by Pastor Sean Piefer.

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

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

INFORMATION

2. CITIZEN REQUESTS/PUBLIC COMMENTS
There was none.

3. COUNCIL STATEMENTS (NON-ACTION)
Council Member Krier spoke about fire insurance and possibly having an insurance agent speak to Council on why costs are so expensive. He talked about how wonderful the past weekend’s Chamber Golf Tournament was and said we have a lot of great clubs in town and urged everyone to join and contribute.

Council Member Waldrop mentioned that he represented Taft at the Memorial Day Event held at the Bakersfield Cemetery and said he is proud of Taft.

Mayor Pro Tem Bryant stated that he attended the Memorial Day event at the Westside Cemetery and thanked everyone who was involved. He gave congratulations to all graduates and reminded the public to remain patient with all the graduation ceremonies happening this week.

Mayor Noerr emphasized that Council has nothing to do with the Rite aid closure and that 474 Rite aid stores are closing nationwide due to a second bankruptcy. He said with the closure it could be an opportunity to bring in a new store. He also mentioned that Planning Director Mark Staples will be relocating and wished him well.

4. DEPARTMENT REPORTS
Planning Director Mark Staples informed the Council that Thursday will be his last day due to accepting a position in Banning. He gave thanks to everyone he has worked with the past 12 years. He reported that on May 1st a draft was sent in for review for Housing Element and that a consultant will be taking over his current work and there will hopefully be a Housing Element draft coming to the Council soon.

Police Chief Damon McMinn reported the month of May statistics and warned with summer approaching there will be young kids out and about and to be cautious and patient, especially while driving.

City of Taft Council/Successor Agency Meeting
Minutes
June 03, 2025

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5. CITY MANAGER STATEMENTS
City Manager Jones thanked Staples for his twelve years of hard work and emphasized that when someone new comes in, all things will be organized, procedural and easy to step into.

6. CITY ATTORNEY STATEMENTS
City Attorney Epperson gave thanks to Staples and said it has been a pleasure working with him over the years.

7. FUTURE AGENDA REQUESTS
Council Member Krier asked about having an insurance agent or a CalFire representative speak at a future meeting to discuss fire insurance costs. Waldrop concurred. City Manager Jones said he would try to reach out.
********************************************************************************************* CONSENT CALENDAR ITEMS 8-12
MOTION: Moved by Bryant, seconded by Waldrop to approve consent calendar items 8-12.

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

8. MINUTES
May 20, 2025 Regular
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.

City of Taft Council/Successor Agency Meeting
Minutes
June 03, 2025

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SECTION 5311) WITH CALIFORNIA DEPARTMENT OF TRANSPORTATION (Resolution No. 4299-25) 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.

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 (Resolution No. 4300- 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. *********************************************************************************************

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.
 Mayor Noerr removed item 13 from the agenda as requested by Police Lieutenant Pete Aranda.

14. CITY OF TAFT CONTRIBUTION TO THE 4TH OF JULY FIREWORKS SHOW MOTION: Moved by Bryant, seconded by Krier 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.

Bryant recommended a $5,000 donation in keeping with last year's donation.

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

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
City of Taft Council/Successor Agency Meeting
Minutes
June 03, 2025

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MOTION: Moved by Krier, seconded by Bryant 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.

Noerr discussed how he was contacted to serve on the board of directors of American Rural Energy Coalition. He said he will be joining four other representatives from around the country to speak with a special assistant to the White House about oil, and other energy issues. He said the goal is to highlight issues for rural America.

Krier said Taft is very honored to have a Mayor that is knowledgeable in the oil industry to advocate for us. Bryant thanked the Mayor for all he does and all the preparation that went into this. Waldrop made a joke about joining him as a tour guide.

AYES: Krier, Bryant, Waldrop, Noerr
ABSENT: Chavira
PASSED: 4-0
****************************************************************************************************** At 7:22 PM the regular meeting was recessed to closed session.

CLOSED SESSION
A. CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION
Government Code Section 54956.9 (a) – Taft Union High School vs. City of Taft  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 7:44 PM. __________ ____________
Faith Melton Dave Noerr
Deputy City Clerk Mayor

REVIEWED BY:

CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: JUNE 17, 2025
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:

MONTHLY REPORT FOR KERN COUNTY FIRE STATION NO. 21 – MAY 2025 SUMMARY STATEMENT:

Kern County Fire provides a monthly report for Station No. 21 in the Taft area. This report is being provided to Council for informational purposes only and to be received and filed.

This chart below was provided to show the total number of emergency calls and number of fires for May 2025. You will notice that this report is for not only the calls responded to within the city limits but reports everything within the greater Taft area that Station 21 covers.

Station 21
2025
Month # of calls # of fires
January 189 23
February 265 25
March 254 30
April 189 15
May 235 29
RECOMMENDED ACTION – Receive and file the monthly report for May 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.

IMPACT ON BUDGET (Y/N): No
ATTACHMENT (Y/N): Report
PREPARED BY: City Manager
Kern County Fire Engine_Truck 21 Taft Monthly Report
Incident
Date
Incident
Time
Apparatus
ID
Incident Code Address
Incident Category: 1 - Fire
05/04/2025 15:14:48 TK21 111 - Building fire 4904 GATSON Street and 58 HWY / SULLIVAN RD 05/08/2025 14:44:52 E21 111 - Building fire 700 WOOD Street and OLIVE AVE / EASTERN AVE TK21 111 - Building fire 700 WOOD Street and OLIVE AVE / EASTERN AVE 05/27/2025 23:22:56 E21 111 - Building fire 431 MADERA Street and GREEN ST / MAIN ST TK21 111 - Building fire 431 MADERA Street and GREEN ST / MAIN ST 05/19/2025 22:47:22 E21 130 - Mobile property (vehicle) fire, other 1001 KERN Street and N 10TH ST / CASCADE PL 05/20/2025 20:41:04 E21 130 - Mobile property (vehicle) fire, other WILDCAT WAY / SAN EMIDIO Street 05/12/2025 16:05:55 TK21 131 - Passenger vehicle fire 313 KERN ST Street 05/05/2025 17:38:34 E21 142 - Brush or brush-and-grass mixture fire West LOKERN RD / 33 Highway and 33 HWY, DELFERN RD / LOST HILLS RD, 33 HWY
05/07/2025 22:08:11 E21 142 - Brush or brush-and-grass mixture fire 119 HWY / E ASH Street 05/17/2025 20:08:33 E21 142 - Brush or brush-and-grass mixture fire HAZELTON ST / POSO Street and HAZELTON ST, POSO ST / BRUMMETT WAY, 166 HWY
05/23/2025 22:41:34 E21 142 - Brush or brush-and-grass mixture fire 26217 HONOLULU Road and GARDNER FIELD RD / AIRPORT RD 05/27/2025 04:54:23 E21 142 - Brush or brush-and-grass mixture fire ASH ST / TYLER Street 05/28/2025 10:21:46 E21 142 - Brush or brush-and-grass mixture fire PICO ST / GENERAL PETROLEUM Avenue and GENERAL PETROLEUM

AVE, QUALITY ST / SUPPLY ROW, S
10:57:24 E21 142 - Brush or brush-and-grass mixture fire PICO ST / GENERAL PETROLEUM Avenue and GENERAL PETROLEUM

AVE, QUALITY ST / SUPPLY ROW, S
05/30/2025 16:06:49 E21 142 - Brush or brush-and-grass mixture fire N Lincoln, just South of Midway and N LINCOLN ST, PIERCE ST / MIDWAY

RD, N LINCOLN ST
05/13/2025 15:46:53 E21 143 - Grass fire ELK HILLS - GATE 2 (21) and 119 HWY, GOLF COURSE RD / 119 HWY,

GOLF COURSE RD,
05/22/2025 01:51:10 E21 143 - Grass fire ASH ST / TYLER Street 05/24/2025 21:53:56 E21 143 - Grass fire 25 C Street and 33 HWY, MIDWAY RD / 33 HWY, HENRY RD 05/29/2025 03:59:24 E21 143 - Grass fire 104 EASTERN Avenue and OAK ST / CRYSTAL ST 11:27:01 E21 143 - Grass fire 11450 ELK HILLS Road and SKYLINE RD, N ACCESS RD / SKYLINE RD,

ELK HILLS RD
05/28/2025 10:15:51 E21 150 - Outside rubbish fire, other PICO ST / GENERAL PETROLEUM Avenue and GENERAL PETROLEUM

AVE, QUALITY ST / SUPPLY ROW, S
11:13:56 E21 150 - Outside rubbish fire, other 207 EASTERN Avenue and CRYSTAL ST / OAK ST TK21 150 - Outside rubbish fire, other 207 EASTERN Avenue and CRYSTAL ST / OAK ST 05/08/2025 14:31:56 E21 151 - Outside rubbish, trash or waste fire 127 OLIVE Avenue and OAK ST, S 2ND ST / CRYSTAL ST TK21 151 - Outside rubbish, trash or waste fire 127 OLIVE Avenue and OAK ST, S 2ND ST / CRYSTAL ST 05/14/2025 08:39:44 E21 151 - Outside rubbish, trash or waste fire West SAN EMIDIO ST / N 10TH Street 05/22/2025 01:43:52 E21 151 - Outside rubbish, trash or waste fire 609 CEDAR Street and POLK ST / TYLER ST 05/11/2025 16:55:06 E21 154 - Dumpster or other outside trash receptacle fire
29 COUGAR Court and ASH ST, TAYLOR ST / WILDCAT WAY
Count: 29
Incident Category: 3 - Rescue & Emergency Medical Service Incident 05/01/2025 19:14:31 E21 311 - Medical assist, assist EMS crew 536 PHILIPPINE Street and 6TH AVE / 5TH AVE 05/04/2025 04:13:22 E21 311 - Medical assist, assist EMS crew 316 South 5TH Street and SHATTUCK AVE, OAK ST / FRONT ST 10:49:29 E21 311 - Medical assist, assist EMS crew 220 MONROE Street and CEDAR ST / BIRCH ST 05/05/2025 18:09:44 E21 311 - Medical assist, assist EMS crew 202 ASHER Way 05/08/2025 02:44:30 E21 311 - Medical assist, assist EMS crew 27950 DUSTIN ACRES Road and EVANS RANCH RD / 119 HWY, TANK

FARM RD
06:01:55 E21 311 - Medical assist, assist EMS crew 219 HARRISON Street and CEDAR ST / BIRCH ST TK21 311 - Medical assist, assist EMS crew 219 HARRISON Street and CEDAR ST / BIRCH ST 09:54:57 E21 311 - Medical assist, assist EMS crew 213 VAN BUREN Street and CEDAR ST / BIRCH ST 13:20:06 E21 311 - Medical assist, assist EMS crew 100 East NORTH Street and 1ST ST, NORTH ST / E CENTER ST 05/09/2025 22:27:22 E21 311 - Medical assist, assist EMS crew 119 HWY / MIDWAY Road 05/10/2025 13:53:11 E21 311 - Medical assist, assist EMS crew 422 PALM Street and SANDY CREEK AVE / RIVERWALK AVE 1 of 7 Printed On: 06/07/2025 10:03:01 AM
Incident
Date
Incident
Time
Apparatus
ID
Incident Code Address
TK21 311 - Medical assist, assist EMS crew 422 PALM Street and SANDY CREEK AVE / RIVERWALK AVE 05/14/2025 11:10:05 E21 311 - Medical assist, assist EMS crew 701 HARRISON Street and GREVILLEA ST / DEAD END 05/16/2025 10:08:15 E21 311 - Medical assist, assist EMS crew 111 1/2 JACKSON Street and BIRCH ST / ASH ST 05/17/2025 20:06:00 E21 311 - Medical assist, assist EMS crew 626 LUCARD Street and WILDCAT WAY / 6TH ST TK21 311 - Medical assist, assist EMS crew 626 LUCARD Street and WILDCAT WAY / 6TH ST 05/18/2025 17:15:43 E21 311 - Medical assist, assist EMS crew 327 B Street and 4TH AVE / 3RD AVE 05/19/2025 13:03:27 E21 311 - Medical assist, assist EMS crew 28103 MC CLAREN Avenue and OLIVAREZ ST / DEAD END 05/22/2025 22:09:16 E21 311 - Medical assist, assist EMS crew 606 NORTH Street and 6TH ST / 7TH ST TK21 311 - Medical assist, assist EMS crew 606 NORTH Street and 6TH ST / 7TH ST 05/31/2025 05:29:46 E21 311 - Medical assist, assist EMS crew 201 8TH Street and NORTH ST / CENTER ST TK21 311 - Medical assist, assist EMS crew 201 8TH Street and NORTH ST / CENTER ST 10:55:35 E21 311 - Medical assist, assist EMS crew 805 3RD Street and WARREN ST / CALVIN ST 05/02/2025 15:17:51 E21 320 - Emergency medical service, other 506 GARFIELD Avenue and E ST / DEAD END 05/03/2025 01:10:02 E21 320 - Emergency medical service, other 317 PINE Drive and MAPLE AVE / 4TH ST 05/04/2025 12:52:53 E21 320 - Emergency medical service, other 320 COMMERCE Way and DEAD END / GARDNER FIELD RD 14:11:17 E21 320 - Emergency medical service, other 1050 KERN Street and CASCADE PL / N 10TH ST 05/08/2025 12:19:30 E21 320 - Emergency medical service, other 11 VICTOR Street and SUZANNE LN / ASH ST, MADISON ST 05/09/2025 11:01:53 E21 320 - Emergency medical service, other 201 BUENA VISTA Street and LIERLY AVE / SHATTUCK AVE 05/10/2025 20:24:08 E21 320 - Emergency medical service, other 28124 MUSTANG Avenue and BURT WAY / TURBO ST 05/11/2025 08:06:48 E21 320 - Emergency medical service, other 905 2ND Street and CALVIN ST, E CALVIN ST / BELL AVE 11:49:58 E21 320 - Emergency medical service, other 320 COMMERCE Way and DEAD END / GARDNER FIELD RD 16:53:44 E21 320 - Emergency medical service, other 715 PIERCE Street and HAWTHORNE ST / GREVILLEA ST TK21 320 - Emergency medical service, other 715 PIERCE Street and HAWTHORNE ST / GREVILLEA ST 05/12/2025 14:24:49 E21 320 - Emergency medical service, other 438 OLIVE Street and WELCH ST / UNION ST 05/14/2025 22:39:14 E21 320 - Emergency medical service, other 215 OAK Street and AMBER ST / LIERLY AVE, S 6TH ST 05/17/2025 08:38:11 E21 320 - Emergency medical service, other 326 CALVIN Street and 4TH ST / 3RD ST 05/18/2025 02:30:24 E21 320 - Emergency medical service, other 600 GARRATT Street and E SAN EMIDIO ST / E WOODROW ST 20:46:06 TK21 320 - Emergency medical service, other 518 SAN EMIDIO Street and 6TH ST / 5TH ST 21:57:32 E21 320 - Emergency medical service, other 509 4TH Street and SAN EMIDIO ST / LUCARD ST 05/22/2025 22:44:50 E21 320 - Emergency medical service, other 320 COMMERCE Way and DEAD END / GARDNER FIELD RD 05/23/2025 00:52:34 E21 320 - Emergency medical service, other 605 3RD Street and SAN EMIDIO ST / WOODROW ST 05/26/2025 00:02:24 TK21 320 - Emergency medical service, other 27514 MAPLE Street and CHERRY AVE / ORANGE ST 05/28/2025 05:30:41 E21 320 - Emergency medical service, other 830 CENTER Street and N 10TH ST / 8TH ST 05/30/2025 05:35:37 E21 320 - Emergency medical service, other GOLF COURSE RD / IRONBARK Road 23:32:44 E21 320 - Emergency medical service, other 216 MONROE Street and CEDAR ST / BIRCH ST 05/01/2025 22:56:16 E21 321 - EMS call, excluding vehicle accident with injury
208 SUNSET Lane and FRANKLIN AVE / WOODLAWN AVE
05/02/2025 11:27:40 E21 321 - EMS call, excluding vehicle accident with injury
204 LIERLY Avenue and PICO ST / CRYSTAL ST
12:18:37 E21 321 - EMS call, excluding vehicle accident with injury
712 E Street and WASHINGTON AVE / GRANT TER
16:26:04 E21 321 - EMS call, excluding vehicle accident with injury
209 4TH Street and CENTER ST / NORTH ST
05/03/2025 23:17:24 E21 321 - EMS call, excluding vehicle accident with injury
500 VAN BUREN Street and ELM ST / DEAD END
05/04/2025 01:15:00 E21 321 - EMS call, excluding vehicle accident with injury
500 VAN BUREN Street and ELM ST / DEAD END
05/05/2025 11:24:25 E21 321 - EMS call, excluding vehicle accident with injury
221 E Street and 3RD AVE / 2ND AVE
05/06/2025 12:58:42 E21 321 - EMS call, excluding vehicle accident with injury
101 FILLMORE Street and ASH ST / BIRCH ST
TK21 321 - EMS call, excluding vehicle accident
with injury
101 FILLMORE Street and ASH ST / BIRCH ST
16:52:11 E21 321 - EMS call, excluding vehicle accident with injury
200 8TH Street and CENTER ST / NORTH ST
17:34:47 E21 321 - EMS call, excluding vehicle accident with injury
11418 ELK HILLS Road and VALLEY WEST RD / SKYLINE RD
05/07/2025 09:09:47 E21 321 - EMS call, excluding vehicle accident 631 WARREN Street and WILDCAT WAY / 6TH ST 2 of 7 Printed On: 06/07/2025 10:03:01 AM
Incident
Date
Incident
Time
Apparatus
ID
Incident Code Address
with injury
15:52:52 E21 321 - EMS call, excluding vehicle accident with injury
410 South 1/2 S 7TH Street and OAK ST / HOPE ST
18:08:57 E21 321 - EMS call, excluding vehicle accident with injury
201 8TH Street and NORTH ST / CENTER ST
05/08/2025 11:24:28 E21 321 - EMS call, excluding vehicle accident with injury
111 PIERCE Street and BIRCH ST / ASH ST
05/09/2025 21:39:30 E21 321 - EMS call, excluding vehicle accident with injury
427 D Street and 5TH AVE / 4TH AVE
05/10/2025 12:41:40 E21 321 - EMS call, excluding vehicle accident with injury
326 LUCARD Street and 4TH ST / 3RD ST
05/11/2025 11:01:06 E21 321 - EMS call, excluding vehicle accident with injury
630 KERN Street and 7TH ST, WILDCAT WAY / 6TH ST
11:22:48 E21 321 - EMS call, excluding vehicle accident with injury
208 SUNSET Lane and FRANKLIN AVE / WOODLAWN AVE
05/13/2025 14:00:13 E21 321 - EMS call, excluding vehicle accident with injury
309 GARDNER FIELD Road and 33 HWY, E MAIN ST, 119 HWY /

ENTERPRISE WAY
18:04:14 TK21 321 - EMS call, excluding vehicle accident with injury
906 SAN JOAQUIN Street and ELKHORN ST / DEAD END
05/14/2025 01:16:40 E21 321 - EMS call, excluding vehicle accident with injury
503 CHURCH Street and LASSEN AVE / RAINIER AVE
TK21 321 - EMS call, excluding vehicle accident
with injury
503 CHURCH Street and LASSEN AVE / RAINIER AVE
15:21:39 E21 321 - EMS call, excluding vehicle accident with injury
27514 MAPLE Street and CHERRY AVE / ORANGE ST
05/16/2025 02:14:00 E21 321 - EMS call, excluding vehicle accident with injury
804 North LINCOLN Street and HAWTHORNE ST / IRONWOOD ST 19:39:57 TK21 321 - EMS call, excluding vehicle accident with injury
714 POLK Street and DEAD END / GREVILLEA ST
21:51:50 E21 321 - EMS call, excluding vehicle accident with injury
430 E Street and 5TH AVE / 4TH AVE
TK21 321 - EMS call, excluding vehicle accident
with injury
430 E Street and 5TH AVE / 4TH AVE
05/17/2025 01:04:06 E21 321 - EMS call, excluding vehicle accident with injury
720 PIERCE Street and HAWTHORNE ST / GREVILLEA ST
10:32:21 E21 321 - EMS call, excluding vehicle accident with injury
25 Hill Rd, 1/2 mile south of Street South and SOUTH ST, TWENTY FIVE

HILL RD, OLIVE AVE / TWENTY
21:28:36 TK21 321 - EMS call, excluding vehicle accident with injury
219 MADISON Street and CEDAR ST / BIRCH ST
22:49:59 E21 321 - EMS call, excluding vehicle accident with injury
304 PILGRIM Avenue and WOODLAWN AVE / LEXINGTON AVE
23:48:27 E21 321 - EMS call, excluding vehicle accident with injury
201 West ASH Street and STANDARD ST / N 10TH ST, MAIN ST, N

LINCOLN ST, AS
05/18/2025 14:16:00 E21 321 - EMS call, excluding vehicle accident with injury
516 North LINCOLN Street and FIR ST / ELM ST
05/20/2025 14:08:13 E21 321 - EMS call, excluding vehicle accident with injury
204 VAN BUREN Street and BIRCH ST / CEDAR ST
16:22:16 E21 321 - EMS call, excluding vehicle accident with injury
203 BUCHANAN Street and BIRCH ST / CEDAR ST
20:39:03 E21 321 - EMS call, excluding vehicle accident with injury
410 WILDCAT Way and LUCARD ST / 7TH ST, KERN ST
TK21 321 - EMS call, excluding vehicle accident
with injury
410 WILDCAT Way and LUCARD ST / 7TH ST, KERN ST
05/21/2025 08:29:59 E21 321 - EMS call, excluding vehicle accident with injury
201 8TH Street and NORTH ST / CENTER ST
05/22/2025 07:06:00 E21 321 - EMS call, excluding vehicle accident with injury
626 LUCARD Street and WILDCAT WAY / 6TH ST
21:14:59 E21 321 - EMS call, excluding vehicle accident with injury
202 SHATTUCK Avenue and PICO ST / CRYSTAL ST
21:33:01 TK21 321 - EMS call, excluding vehicle accident with injury
303 North 10TH Street and NORTH ST / KERN ST
05/23/2025 12:30:40 E21 321 - EMS call, excluding vehicle accident with injury
723 1/2 PIERCE Street and HAWTHORNE ST / GREVILLEA ST
15:10:02 E21 321 - EMS call, excluding vehicle accident 522 WELCH Street and 33 HWY, POSO ST / WAGY ST, CHICO ST 3 of 7 Printed On: 06/07/2025 10:03:01 AM
Incident
Date
Incident
Time
Apparatus
ID
Incident Code Address
with injury
TK21 321 - EMS call, excluding vehicle accident
with injury
522 WELCH Street and 33 HWY, POSO ST / WAGY ST, CHICO ST 19:46:11 E21 321 - EMS call, excluding vehicle accident with injury
UNION ST / RUTH Street
TK21 321 - EMS call, excluding vehicle accident
with injury
UNION ST / RUTH Street
20:27:16 E21 321 - EMS call, excluding vehicle accident with injury
115 KERN Street and 1ST ST, ADKISSON WAY, E KERN ST / 2ND ST 05/24/2025 14:52:48 E21 321 - EMS call, excluding vehicle accident with injury
703 TYLER Street and GREVILLEA ST / DEAD END
05/25/2025 13:22:25 E21 321 - EMS call, excluding vehicle accident with injury
411 4TH Street and LUCARD ST / KERN ST
05/26/2025 07:02:34 E21 321 - EMS call, excluding vehicle accident with injury
119 HWY / DUSTIN ACRES Road and GOLF COURSE RD, TUPMAN RD, 119 HWY / 119 HWY, GOLF
07:25:39 E21 321 - EMS call, excluding vehicle accident with injury
MIDOIL RD / 3RD Street and MIDOIL RD, SAGE ST / TERRACE DR,

MIDOIL RD
07:51:55 TK21 321 - EMS call, excluding vehicle accident with injury
701 CENTER Street and 7TH ST / 8TH ST
19:49:11 E21 321 - EMS call, excluding vehicle accident with injury
501 SAN EMIDIO Street and 5TH ST / 6TH ST
05/27/2025 20:41:58 E21 321 - EMS call, excluding vehicle accident with injury
903 KERN Street and 9TH ST / N 10TH ST
05/28/2025 18:37:30 E21 321 - EMS call, excluding vehicle accident with injury
704 FILLMORE Street and GREVILLEA ST / HAWTHORNE ST
05/29/2025 01:04:38 E21 321 - EMS call, excluding vehicle accident with injury
427 D Street and 5TH AVE / 4TH AVE
06:42:15 E21 321 - EMS call, excluding vehicle accident with injury
706 E Street and WASHINGTON AVE / HARDING AVE
14:54:29 E21 321 - EMS call, excluding vehicle accident with injury
200 MADISON Street and BIRCH ST / CEDAR ST
16:08:33 E21 321 - EMS call, excluding vehicle accident with injury
326 LUCARD Street and 4TH ST / 3RD ST
05/30/2025 14:27:35 E21 321 - EMS call, excluding vehicle accident with injury
365 JEFFERSON Street and ADAMS ST / CEDAR ST
15:10:39 TK21 321 - EMS call, excluding vehicle accident with injury
112 BUCHANAN Street and BIRCH ST / ASH ST
05/31/2025 19:11:20 E21 321 - EMS call, excluding vehicle accident with injury
431 NORTH Street and 5TH ST / 4TH ST
20:18:36 E21 321 - EMS call, excluding vehicle accident with injury
116 FRANKLIN Avenue and CYPRESS LN / PILGRIM AVE
21:04:30 E21 321 - EMS call, excluding vehicle accident with injury
103 South 10TH Street and SUPPLY ROW / N 10TH ST
TK21 321 - EMS call, excluding vehicle accident
with injury
103 South 10TH Street and SUPPLY ROW / N 10TH ST
22:29:26 E21 321 - EMS call, excluding vehicle accident with injury
436 PHILIPPINE Street and 5TH AVE / 4TH AVE
22:54:39 E21 321 - EMS call, excluding vehicle accident with injury
714 POLK Street and DEAD END / GREVILLEA ST
05/03/2025 20:35:26 E21 322 - Motor vehicle accident with injuries Elk Hills Road and SKYLINE RD, ELK HILLS RD / ELK HILLS RD, VALLEY WE
TK21 322 - Motor vehicle accident with injuries Elk Hills Road and SKYLINE RD, ELK HILLS RD / ELK HILLS RD, VALLEY WE
05/09/2025 10:17:26 E21 322 - Motor vehicle accident with injuries 166 Highway and 33 HWY, SODA LAKE RD / 33 HWY, KLIPSTEIN

CANYON RD
TK21 322 - Motor vehicle accident with injuries 166 Highway and 33 HWY, SODA LAKE RD / 33 HWY, KLIPSTEIN

CANYON RD
05/10/2025 01:38:58 E21 322 - Motor vehicle accident with injuries Honolulu hills and AIRPORT RD, HONOLULU RD / GARDNER FIELD RD, HONOLU
TK21 322 - Motor vehicle accident with injuries Honolulu hills and AIRPORT RD, HONOLULU RD / GARDNER FIELD RD, HONOLU
05/25/2025 12:06:59 E21 322 - Motor vehicle accident with injuries KERN ST / 2ND Street 05/26/2025 23:35:13 E21 322 - Motor vehicle accident with injuries 423 D Street and 5TH AVE / 4TH AVE TK21 322 - Motor vehicle accident with injuries 423 D Street and 5TH AVE / 4TH AVE 4 of 7 Printed On: 06/07/2025 10:03:01 AM
Incident
Date
Incident
Time
Apparatus
ID
Incident Code Address
05/27/2025 13:18:27 TK21 322 - Motor vehicle accident with injuries WASCO AVE / TULARE Avenue 05/04/2025 04:21:51 E21 324 - Motor vehicle accident, non-injury 318 BUCHANAN Street and DATE ST / CEDAR ST TK21 324 - Motor vehicle accident, non-injury 318 BUCHANAN Street and DATE ST / CEDAR ST 05/18/2025 20:39:35 E21 324 - Motor vehicle accident, non-injury 417 6TH Avenue and E ST / D ST TK21 324 - Motor vehicle accident, non-injury 417 6TH Avenue and E ST / D ST 05/23/2025 04:05:29 E21 324 - Motor vehicle accident, non-injury 166 HWY / BASIC SCHOOL Road TK21 324 - Motor vehicle accident, non-injury 166 HWY / BASIC SCHOOL Road 05/24/2025 18:08:20 E21 350 - Extrication, rescue, other Hwy 58 and UNKNOWN / 58 HWY TK21 350 - Extrication, rescue, other Hwy 58 and UNKNOWN / 58 HWY 05/13/2025 16:48:45 E21 352 - Extrication of victim(s) from vehicle HWY 119, just east of Tupman Rd and 119 HWY, GOLF COURSE RD, TUPMAN RD / BV LAKE CT, 1
Count:
133
Incident Category: 4 - Hazardous Condition (No Fire)
05/05/2025 20:37:19 E21 400 - Hazardous condition, other 304 ADAMS Street and CEDAR ST / JEFFERSON ST TK21 400 - Hazardous condition, other 304 ADAMS Street and CEDAR ST / JEFFERSON ST 05/08/2025 23:26:59 E21 400 - Hazardous condition, other 201 8TH Street and NORTH ST / CENTER ST TK21 400 - Hazardous condition, other 201 8TH Street and NORTH ST / CENTER ST 05/11/2025 20:10:47 E21 424 - Carbon monoxide incident 415 F Street and 5TH AVE / 4TH AVE TK21 424 - Carbon monoxide incident 415 F Street and 5TH AVE / 4TH AVE 05/27/2025 21:43:45 E21 440 - Electrical wiring/equipment problem, other
527 E Street and 6TH AVE / 5TH AVE
TK21 440 - Electrical wiring/equipment problem,
other
527 E Street and 6TH AVE / 5TH AVE
05/11/2025 18:40:38 E21 480 - Attempted burning, illegal action, other
312 East SAN EMIDIO Street and GARRATT ST / AIRPORT RD
TK21 480 - Attempted burning, illegal action,
other
312 East SAN EMIDIO Street and GARRATT ST / AIRPORT RD
05/27/2025 19:40:47 E21 480 - Attempted burning, illegal action, other
4TH ST / ASH Street
TK21 480 - Attempted burning, illegal action,
other
4TH ST / ASH Street
Count: 12
Incident Category: 5 - Service Call
05/22/2025 23:24:18 E21 552 - Police matter 515 FINLEY Drive and 6TH ST / 4TH ST TK21 552 - Police matter 515 FINLEY Drive and 6TH ST / 4TH ST 05/08/2025 10:07:48 TK21 554 - Assist invalid 123 North 10TH Street and MAIN ST / CENTER ST 17:52:31 TK21 554 - Assist invalid 203 SOUTH Street and LIERLY AVE / SHATTUCK AVE 05/09/2025 12:31:38 E21 554 - Assist invalid 423 CENTER Street and 4TH ST / 5TH ST 05/14/2025 16:30:03 E21 554 - Assist invalid 207 E Street and 2ND AVE / 3RD AVE TK21 554 - Assist invalid 207 E Street and 2ND AVE / 3RD AVE 05/15/2025 01:52:24 E21 554 - Assist invalid 207 E Street and 2ND AVE / 3RD AVE TK21 554 - Assist invalid 207 E Street and 2ND AVE / 3RD AVE 02:28:17 TK21 554 - Assist invalid 207 E Street and 2ND AVE / 3RD AVE 05/25/2025 05:56:03 E21 554 - Assist invalid 819 PIERCE Street and HAWTHORNE ST / N LINCOLN ST 05/27/2025 02:22:24 E21 554 - Assist invalid 28149 MC CLAREN Avenue and DEAD END / OLIVAREZ ST TK21 554 - Assist invalid 28149 MC CLAREN Avenue and DEAD END / OLIVAREZ ST 05/30/2025 10:54:17 TK21 554 - Assist invalid 407 ALPINE Avenue and SIERRA ST / CHURCH ST 05/31/2025 18:31:01 E21 554 - Assist invalid 605 TAYLOR Street and FIR ST / GREVILLEA ST TK21 554 - Assist invalid 605 TAYLOR Street and FIR ST / GREVILLEA ST 05/21/2025 17:21:21 E21 561 - Unauthorized/illegal burning (SRA/APCD or illegal campfire)
413 Crystal St CRYSTAL ST / ROSE Avenue
20:30:56 E21 561 - Unauthorized/illegal burning
(SRA/APCD or illegal campfire)
OLIVE AVE / BUENA VISTA Street
05/24/2025 19:34:20 E21 561 - Unauthorized/illegal burning (SRA/APCD or illegal campfire)
714 TAYLOR Street and DEAD END / GREVILLEA ST
Count: 19
Incident Category: 6 - Good Intent Call
5 of 7 Printed On: 06/07/2025 10:03:01 AM
Incident
Date
Incident
Time
Apparatus
ID
Incident Code Address
05/01/2025 13:57:53 E21 611 - Dispatched and cancelled en route 611 SOUTH Street and NAYLOR AVE / TWENTY FIVE HILL RD, OLIVE AVE
22:31:16 E21 611 - Dispatched and cancelled en route 201 West ASH Street and STANDARD ST / N 10TH ST, MAIN ST, N

LINCOLN ST, AS
05/02/2025 15:10:11 E21 611 - Dispatched and cancelled en route 27514 MAPLE Street and CHERRY AVE / ORANGE ST 05/06/2025 17:42:41 TK21 611 - Dispatched and cancelled en route ELK HILLS RD / VALLEY WEST Road 05/08/2025 21:36:34 E21 611 - Dispatched and cancelled en route 1107 KERN Street and CASCADE PL / HILLARD ST 05/11/2025 19:28:14 E21 611 - Dispatched and cancelled en route 503 CHURCH Street and LASSEN AVE / RAINIER AVE 05/14/2025 12:34:33 E21 611 - Dispatched and cancelled en route 709 PIERCE Street and GREVILLEA ST / HAWTHORNE ST 20:23:58 E21 611 - Dispatched and cancelled en route 712 E Street and WASHINGTON AVE / GRANT TER 05/21/2025 19:46:57 E21 611 - Dispatched and cancelled en route 10 Street and TWENTY FIVE HILL RD, S 10TH ST, BUENA VISTA PL / T TK21 611 - Dispatched and cancelled en route 10 Street and TWENTY FIVE HILL RD, S 10TH ST, BUENA VISTA PL / T 05/22/2025 21:03:16 E21 611 - Dispatched and cancelled en route 218 4TH Street and NORTH ST / CENTER ST TK21 611 - Dispatched and cancelled en route 218 4TH Street and NORTH ST / CENTER ST 05/23/2025 07:12:14 E21 611 - Dispatched and cancelled en route AIRPORT RD / 119 Highway 05/24/2025 20:39:04 E21 611 - Dispatched and cancelled en route 609 SOUTH Street and NAYLOR AVE / TWENTY FIVE HILL RD, OLIVE AVE
20:41:16 E21 611 - Dispatched and cancelled en route North ST / 8TH Street TK21 611 - Dispatched and cancelled en route North ST / 8TH Street 05/25/2025 03:49:11 E21 611 - Dispatched and cancelled en route 119 TUPMAN RD / 119 Highway 23:56:25 E21 611 - Dispatched and cancelled en route 201 BUENA VISTA Street and LIERLY AVE / SHATTUCK AVE 05/26/2025 15:50:24 E21 611 - Dispatched and cancelled en route 909 ARROYO Way and HILLTOP CT / TERRACE DR 05/28/2025 10:54:28 E21 611 - Dispatched and cancelled en route South 10TH ST / PILGRIM Avenue TK21 611 - Dispatched and cancelled en route South 10TH ST / PILGRIM Avenue 14:41:31 E21 611 - Dispatched and cancelled en route HWy 119 and 119 HWY, GOLF COURSE RD / 119 HWY, GOLF COURSE RD,
05/30/2025 01:13:55 E21 611 - Dispatched and cancelled en route 401 South 6TH Street and HOPE ST / LIERLY AVE, OAK ST 05/06/2025 11:41:01 E21 622 - No incident found on arrival at dispatch address
2ND ST / 119 Highway
12:11:07 E21 622 - No incident found on arrival at
dispatch address
VISTA VIA DR / TERRACE Drive
05/08/2025 15:37:52 E21 622 - No incident found on arrival at dispatch address
SUPPLY ROW / S 4TH Street
TK21 622 - No incident found on arrival at
dispatch address
SUPPLY ROW / S 4TH Street
05/11/2025 09:11:33 E21 622 - No incident found on arrival at dispatch address
201 BUENA VISTA Street and LIERLY AVE / SHATTUCK AVE
05/12/2025 00:08:54 E21 622 - No incident found on arrival at dispatch address
Crystal and ASHER AVE, CRYSTAL ST / PICO ST, ASHER AVE, 4TH ST 05/15/2025 21:32:46 E21 622 - No incident found on arrival at dispatch address
A st and A ST, WOODLAWN AVE / A ST, 4TH AVE, LOMA VISTA AVE 05/20/2025 05:22:20 E21 622 - No incident found on arrival at dispatch address
North 10TH ST / CENTER Street
TK21 622 - No incident found on arrival at
dispatch address
North 10TH ST / CENTER Street
05/23/2025 08:33:36 E21 622 - No incident found on arrival at dispatch address
823 PIERCE Street and HAWTHORNE ST / N LINCOLN ST
TK21 622 - No incident found on arrival at
dispatch address
823 PIERCE Street and HAWTHORNE ST / N LINCOLN ST
05/24/2025 23:32:16 E21 622 - No incident found on arrival at dispatch address
100 EASTERN Avenue and OAK ST / CRYSTAL ST
05/27/2025 00:32:40 E21 622 - No incident found on arrival at dispatch address
311 ASHER Avenue and CRYSTAL ST / PICO ST, 4TH ST
TK21 622 - No incident found on arrival at
dispatch address
311 ASHER Avenue and CRYSTAL ST / PICO ST, 4TH ST
05/30/2025 16:18:01 TK21 622 - No incident found on arrival at dispatch address
WOOD ST / S 10TH Street
05/13/2025 12:22:00 E21 651 - Smoke scare, odor of smoke 857 OLEANDER Road and DEAD END / KERN ST TK21 651 - Smoke scare, odor of smoke 857 OLEANDER Road and DEAD END / KERN ST Count: 40
6 of 7 Printed On: 06/07/2025 10:03:01 AM
Incident
Date
Incident
Time
Apparatus
ID
Incident Code Address
Apparatus:

Apparatus:

Incident Date:

Incident Category: 7 - False Alarm & False Call
05/02/2025 19:03:56 E21 736 - CO detector activation due to malfunction
416 SIERRA Street and LASSEN AVE / ALPINE AVE
TK21 736 - CO detector activation due to
malfunction
416 SIERRA Street and LASSEN AVE / ALPINE AVE
Count: 2
Count:
235
Report Criteria
Is Equal To E21
Is Equal To TK21
Is Equal To Last Month
Description
For Official Use Only: Last Month's Run Stats
7 of 7 Printed On: 06/07/2025 10:03:01 AM
REVIEWED BY:

CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: JUNE 17, 2025
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:

LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 1 ENGINEERS REPORT SUMMARY STATEMENT:

The funds from Maintenance District No. 1 are collected by the Kern County Assessor’s Office and disbursed to the City as a special assessment. These assessments, when collected, will go to their respective funds to pay for the maintenance and operation of the landscaping, walls, lighting and drainage of the Maintenance District.

It is necessary to complete an Engineer’s Report annually to evaluate the annual assessment on the lots within the Maintenance District and to add new lots to the Maintenance district if needed. The City Engineer has prepared an Engineer’s Report for Landscape Maintenance District No. 1, in accordance with Section 22623 of the Streets and Highway Code. The Engineer’s Report is available for review.

Staff has prepared the attached resolution for Council to receive the Engineer’s Report and to set the Public Hearing for July 15, 2025 at 6:00 p.m. for Council consideration of any improvements and fees for Landscape Maintenance District No. 1. The resolution also directs the City Clerk to publish the resolution at least 10 days prior to the public hearing.

RECOMMENDED ACTION
Motion to 1) receive 2025-2026 Engineer’s Report for Landscape Maintenance District No. 1; and 2) adopt a resolution entitled A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT

IMPACT ON BUDGET (Y/N): Revenue for Landscape District
ATTACHMENT (Y/N): Yes, Resolution & Engineers Report

PREPARED BY: Office of the City Clerk
RESOLUTION NO. 4302-25

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT DECLARING ITS

INTENTION TO REVIEW THE IMPROVEMENTS AND FEES FOR LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 1 AND SET THE PUBLIC HEARING FOR JULY 15, 2025
WHEREAS, the City of Taft is a municipal corporation duly created and existing pursuant to the Constitution and laws of the State of California; and
WHEREAS, the City approved Landscape and Lighting Maintenance District No.1 on June 15, 1993 in accordance with the Landscape and Lighting Act of 1972 as found in the California Streets and Highways Code Section 22500 et seq. (the Act); and
WHEREAS, the Landscaping and Lighting Act of 1972 requires the annual assessment of existing Districts; and
WHEREAS, the maintenance district has been formed pursuant to the Landscaping and Lighting Act of 1972, and have been brought into compliance with Proposition 218; and WHEREAS, the City Engineer has filed the Engineer’s Report with the City Clerk.

NOW, THEREFORE, BE IT RESOLVED the City Council of the City of Taft, does hereby find, resolve, determine and order as follows:

Section 1. The Engineer’s Report is received.

Section 2. A public hearing is to be held at 6:00 p.m., Tuesday, July 15, 2025.

Section 3. The City Clerk shall give notice by causing this resolution of intention to be published pursuant to Sections 22552 and 22553 of the California Streets and Highways Code.

PASSED, APPROVED, AND ADOPTED this 17th 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, California, do hereby certify that the foregoing Resolution was duly and regularly introduced and adopted at a regular meeting thereof held on the 17th day of June 2025, by the following vote:

AYES: COUNCIL MEMBER:

NOES: COUNCIL MEMBER:

ABSENT: COUNCIL MEMBER:

ABSTAIN: COUNCIL MEMBER:

Faith Melton
Deputy City Clerk

ENGINEER'S REPORT AND ASSESSMENT

CITY OF TAFT
LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 1
FUND 20556
Fiscal Year 2025-2026
TRACT 5574
TRACT 5956 UNIT I
TRACT 5956 UNIT II
TRACT 5956 UNIT III
TRACT 6114
TRACT 6501
TRACT 7227 PHASE 1 AND 2
PREPARED BY:

BHT ENGINEERING, INC.
218 S. H St. Ste. 201
BAKERSFIELD, CA. 93304
(661) 558-4641
DATE:

JUNE 2025

CONTENTS
ENGINEER'S REPORT AND ASSESSMENT.................................................................................................. 1 ENGINEER OF WORK STATEMENT ........................................................................................................... 1 A) Plans and Specifications for the Improvements ........................................................................................ 2 B) Estimate of The Cost of the Improvements ............................................................................................... 2 C) Diagram of The Assessment District ......................................................................................................... 2 D) Assessment of The Estimated Costs of The Improvements ..................................................................... 2 E) Tract Diagrams .......................................................................................................................................... 2 F) Findings...................................................................................................................................................... 2 EXHIBIT "A" ........................................................................................................................................... 3 EXHIBIT “B” ........................................................................................................................................... 4 EXHIBIT "C" ........................................................................................................................................... 5 EXHIBIT "D" ........................................................................................................................................... 9 PROPOSITION 218 BENEFIT ANALYSIS .................................................................................................... 9 Special Benefit ............................................................................................................................................ 9 General Benefit ........................................................................................................................................... 9 EXHIBIT "E" ......................................................................................................................................... 10 TRACT 5574-1 .............................................................................................................................................11 TRACT 5956 UNIT 1 ....................................................................................................................................12 TRACT 5956 UNIT 2 ....................................................................................................................................13 TRACT 5956 UNIT 3 ....................................................................................................................................14 TRACT 6114 ................................................................................................................................................15 TRACT 6501 ................................................................................................................................................16 TRACT 7227 PHASE 1................................................................................................................................17 TRACT 7227 PHASE 2................................................................................................................................18 EXHIBIT "F".......................................................................................................................................... 19 APPENDIX “A” tract location maps ......................................................................................................... 20 TRACT 5574 AERIAL ...............................................................................................................................20 TRACT 5574 TYPICAL MAINTENANCE PICTURE.................................................................................21 TRACT 5956 PH-1 AERIAL......................................................................................................................22 TRACT 5956 PH-2 AERIAL......................................................................................................................23 TRACT 5956 PH-3 AERIAL......................................................................................................................24 TRACT 5956 TYPICAL MAINTENANCE PICTURES ..............................................................................25 TRACT 6114 AERIAL ...............................................................................................................................26 TRACT 6141 TYPICAL MAINTENANCE PICTURES ..............................................................................27 TRACT 6501 AERIAL ...............................................................................................................................28 TRACT 6501 TYPICAL MAINTENANCE PICTURES ..............................................................................29 TRACT 7227 PH 1 AND 2 AERIAL ..........................................................................................................30 TRACT 7227 PH 1 AND 2 TYPICAL MAINTENANCE PICTURES .........................................................31

CITY OF TAFT

ENGINEER'S REPORT
LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 1
(Pursuant to the Landscaping and Lighting Act of 1972)
The undersigned respectfully submits the enclosed report as directed by the City Council.

Dated: 2025 By:

Juan M. Pantoja, PE - Engineer of Work
I HEREBY CERTIFY that the enclosed Engineer's Report, together with the Assessment and Assessment Diagram attached, was filed with me on the day of 2025.

City Clerk of the City of Taft
Kern County, California
By: ___________________________________
Yvette Mayfield
I HEREBY CERTIFY that the enclosed Engineer's Report, together with the Assessment and Assessment Diagram attached, was approved, and confirmed by the City Council of the City of Taft, California, on the day of ,2025.

City Clerk of the City of Taft
Kern County, California
By:___________________________________
Yvette Mayfield
I HEREBY CERTIFY that the enclosed Engineer's Report, together with the Assessment and Assessment Diagram thereto attached, was filed with the County Auditor of the County of Kern, State of California, on the day of ,2025.

City Clerk of the City of Taft
Kern County, California
By: ___________________________________
Yvette Mayfield
1 | Page

ENGINEER OF WORK STATEMENT

CITY OF TAFT
LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT No. 1
I, Juan M. Pantoja, Engineer of Work for Landscape and Lighting Maintenance District No. 1 (District), City of Taft, Kern County, California, make this report as directed by the City Council, pursuant to Section 22585 of the Streets and Highways Code (Landscaping and Lighting Act of 1972).

The City of Taft annually levies and collects special assessments to maintain the improvements which are subject to this report and are briefly described as follows:

1. The maintenance, repair, replacement, and operating expenses associated with all streetlights within the boundaries of the district as shown on the Street Improvement Plans for Tract 5574, Tract 5956 Unit I, Tract 5956 Unit II, Tract 5956 Unit III, Tract 6114, Tract 6501 and Tract 7227 Phases 1 and 2.

2. The servicing, operation, maintenance, repair, and replacement of the designated landscaping, including park landscaping, sound walls and appurtenant facilities within the Boundaries of the District.

3. The Engineer’s Report for Landscape and Lighting Maintenance District No. 1 includes landscaped areas as given in maps that are on file at City Hall with the City Clerk of the City of Taft and is made a part of this report by reference (as Exhibit “E”) The Engineer’s Report outlines the district, modifications to the district, and the proposed assessments for Fiscal Year 2025/2026. The district budget details the estimated expenditures, deficits, surpluses, revenues, and fund balances utilized to evaluate the annual assessment for parcels within the district. In this Engineer’s Report, the term “parcel” denotes an individual property that has been assigned its own Assessor’s Parcel Number (APN) by the Kern County Assessor’s Office. The Kern County Auditor/Controller utilizes these APNs along with specific fund numbers to identify properties assessed for the landscape maintenance district on the tax roll.

The City Council will review and may amend or confirm the Engineer’s Report. After final approval, they will order the levy and collection of assessments for Fiscal Year 2025/2026. The assessment details will be submitted to the County Auditor/Controller and included on the property tax roll for each parcel in Fiscal Year 2025/2026.

2 | Page
This report consists of six parts as follows:

A) PLANS AND SPECIFICATIONS FOR THE IMPROVEMENTS
Plans and specifications for the improvements are filed with the City Clerk. They are part of this report by reference and detailing the nature, location, and extent of the improvements.

B) ESTIMATE OF THE COST OF THE IMPROVEMENTS
An estimate of the cost of improvements.

C) DIAGRAM OF THE ASSESSMENT DISTRICT
An assessment of the estimated cost of the improvements on each benefited parcel of land within the district. Being a list showing the Tract Number, Lot number, Landscape and Lighting District Assessment Number, Assessor's Parcel Number, addresses of real property within this assessment district, as shown on the last equalized assessment roll for taxes, as per records on file at the Kern County Assessor’s Office as of May 2025, or as known to the Clerk, and the Assessment for each parcel for the 2025/2026 Tax year. This listing is keyed to the lots by assessment number as shown in "EXHIBIT E".

D) ASSESSMENT OF THE ESTIMATED COSTS OF THE IMPROVEMENTS A statement of the method by which the undersigned has determined the amount proposed to be assessed to each parcel of land within the district.

E) TRACT DIAGRAMS
Tract diagrams showing all the parcels of real property within the assessment district. The diagram is keyed to Exhibit "C" by assessment number.

F) FINDINGS
A statement of findings with respect to the continuation of assessments for this Landscaping and Lighting Maintenance District No. 1, in compliance with Proposition 218 of the State of California, which went into effect July 1, 1997.

3 | Page
EXHIBIT "A"

DESCRIPTION OF IMPROVEMENTS
(Pursuant to the Landscaping and Lighting Act of 1972)
Tract 5574 (Lots 1 through 28)
Tract 5956 Unit I (Lots 1 through 14)
Tract 5956 Unit II (Lots 1 through 14)
Tract 5956 Unit III (Lots 1 through 20)
Tract 6114 (Lots 1-7)
Tract 6501 (Lots 1 – 13)
Tract 7227 Phase 1 (Lots 1-32) Phase 2 (Lots 1-16)
Plans for the improvements have been filed separately with the Clerk of the legislative body and are incorporated in this report by reference.
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EXHIBIT “B”
5 | Page
EXHIBIT "C"
ASSESSMENT ROLL FUND 20556
Tract
#
Phase Lot No. Tax Number Situs Address Assessment
Flat Amount
5574 1 03262101003 619 GRAYDON AVE $ 86.00
5574 2 03262102006 615 GRAYDON AVE $ 86.00
5574 3 03262103009 611 GRAYDON AVE $ 86.00
5574 4 03262104002 607 GRAYDON AVE $ 86.00
5574 5 03262105005 603 GRAYDON AVE $ 86.00
5574 6 03262201000 620 GRAYDON AVE $ 86.00
5574 7 03262202003 616 GRAYDON AVE $ 86.00
5574 8 03262203006 612 GRAYDON AVE $ 86.00
5574 9 03262204009 608 GRAYDON AVE $ 86.00
5574 10 03262205002 604 GRAYDON AVE $ 86.00
5574 11 03262206005 619 WESTOVER AVE $ 86.00
5574 12 03262207008 615 WESTOVER AVE $ 86.00
5574 13 03262208001 611 WESTOVER AVE $ 86.00
5574 14 03262209004 607 WESTOVER AVE $ 86.00
5574 15 03262210006 603 WESTOVER AVE $ 86.00
5574 16 03262301007 620 WESTOVER AVE $ 86.00
5574 17 03262302000 616 WESTOVER AVE $ 86.00
5574 18 03262303003 612 WESTOVER AVE $ 86.00
5574 19 03262304006 608 WESTOVER AVE $ 86.00
5574 20 03262305009 604 WESTOVER AVE $ 86.00
5574 21 03262306002 600 WESTOVER AVE $ 86.00
5574 22 03262307005 700 MALLORY CT. $ 86.00
5574 23 03262308008 704 MALLORY CT. $ 86.00
5574 24 03262309001 708 MALLORY CT. $ 86.00
5574 25 03262310003 712 MALLORY CT. $ 86.00
5574 26 03262311006 716 MALLORY CT. $ 86.00
5574 27 03262401004 720 MALLORY CT. $ 86.00
5574 28 03262403000 724 MALLORY CT. $ 86.00
5956 PH 1 1 03263101006 108 BRANDON AVE. $ 86.00
5956 PH 1 2 03263102009 106 BRANDON AVE. $ 86.00
5956 PH 1 3 03263103002 104 BRANDON AVE. $ 86.00
5956 PH 1 4 03263104005 102 BRANDON AVE. $ 86.00
5956 PH 1 5 03263105008 100 BRANDON AVE. $ 86.00
5956 PH 1 6 03263201003 728 MALLORY CT. $ 86.00
5956 PH 1 7 03263202006 806 MALLORY CT. $ 86.00
5956 PH 1 8 03263203009 800 MALLORY CT. $ 86.00
5956 PH 1 9 03263204002 810 MALLORY CT. $ 86.00
5956 PH 1 10 03263301000 101 BRANDON AVE. $ 86.00
5956 PH 1 11 03263302003 103 BRANDON AVE. $ 86.00
5956 PH 1 12 03263303006 100 BRANDON AVE. $ 86.00
5956 PH 1 13 03263304009 107 BRANDON AVE. $ 86.00
5956 PH 1 14 03263305002 109 BRANDON AVE. $ 86.00
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Tract
#
Phase Lot No. Tax Number Situs Address Assessment
Flat Amount
5956 PH2 1 03264101009 108 LEE ST. $ 86.00
5956 PH2 2 03264102002 106 LEE ST. $ 86.00
5956 PH2 4 03264104008 102 LEE ST. $ 86.00
5956 PH2 5 03264105001 100 LEE ST. $ 86.00
5956 PH2 6 03264201006 812 MALLORY CT. $ 86.00
5956 PH2 7 03264202009 814 MALLORY CT. $ 86.00
5956 PH2 8 03264203002 816 MALLORY CT. $ 86.00
5956 PH2 9 03264204005 818 MALLORY CT. $ 86.00
5956 PH2 10 03264301003 101 LEE ST. $ 86.00
5956 PH2 11 03264302006 103 LEE ST. $ 86.00
5956 PH2 12 03264303009 105 LEE ST. $ 86.00
5956 PH2 13 03264304002 107 LEE ST. $ 86.00
5956 PH2 14 03264305005 109 LEE ST. $ 86.00
5956 PH3 1 03265101002 108 JAMES AVE. $ 86.00
5956 PH3 2 03265102005 106 JAMES AVE. $ 86.00
5956 PH3 3 03265103008 104 JAMES AVE. $ 86.00
5956 PH3 4 03265104001 102 JAMES AVE. $ 86.00
5956 PH3 5 03265105004 100 JAMES AVE. $ 86.00
5956 PH3 6 03265201009 820 MALLORY CT. $ 86.00
5956 PH3 7 03265202002 822 MALLORY CT. $ 86.00
5956 PH3 8 03265203005 824 MALLORY CT. $ 86.00
5956 PH3 9 03265204008 826 MALLORY CT. $ 86.00
5956 PH3 10 03265306001 101 JAMES AVE. $ 86.00
5956 PH3 11 03265307004 103 JAMES AVE. $ 86.00
5956 PH3 12 03265303002 105 JAMES AVE. $ 86.00
5956 PH3 13 03265304005 107 JAMES AVE. $ 86.00
5956 PH3 14 03265305008 109 JAMES AVE. $ 86.00
5956 PH3 15 03265407001 111 TERRACE DR. $ 86.00
5956 PH3 16 03265408004 109 TERRACE DR. $ 86.00
5956 PH3 17 03265409007 107 TERRACE DR. $ 86.00
5956 PH3 18 03265410009 105 TERRACE DR. $ 86.00
5956 PH3 19 03265411002 103 TERRACE DR. $ 86.00
5956 PH3 20 03265406008 101 TERRACE DR. $ 86.00
6114 1 03266101005 106 SAGE ST. $ 86.00
6114 2 03266102008 104 SAGE ST. $ 86.00
6114 3 03266103001 102 SAGE ST. $ 86.00
6114 4 03266104004 100 SAGE ST. $ 86.00
6114 5 03266201002 101 SAGE ST. $ 86.00
6114 6 03266202005 103 SAGE ST. $ 86.00
6114 7 03266203008 105 SAGE ST. $ 86.00
6501 1 03268101001 313 AMBER ST. $ 86.00
6501 2 03268102004 311 AMBER ST. $ 86.00
6501 3 03268103007 309 AMBER ST. $ 86.00
6501 4 03268104000 307 AMBER ST. $ 86.00
6501 5 03268105003 305 AMBER ST. $ 86.00
6501 6 03268106006 303 AMBER ST. $ 86.00
6501 7 03268107009 301 AMBER ST. $ 86.00
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Tract
#
Phase Lot No. Tax Number Situs Address Assessment
Flat Amount
6501 8 03268201008 300 AMBER ST. $ 86.00
6501 9 03268202001 302 AMBER ST. $ 86.00
6501 10 03268203004 304 AMBER ST. $ 86.00
6501 11 03268204007 306 AMBER ST. $ 86.00
6501 12 03268205000 308 AMBER ST. $ 86.00
6501 13 03268206003 310 AMBER ST. $ 86.00
7227 PH 1 1 03269101004 702 SANDY CREEK AVE $ 86.00
7227 PH 1 2 03269102007 706 SANDY CREEK AVE $ 86.00
7227 PH 1 3 03269103000 710 SANDY CREEK AVE $ 86.00
7227 PH 1 4 03269104003 714 SANDY CREEK AVE $ 86.00
7227 PH 1 5 03269107006 718 SANDY CREEK AVE $ 86.00
7227 PH 1 6 03269201001 431 HILLARD ST $ 86.00
7227 PH 1 7 03269202004 427 HILLARD ST $ 86.00
7227 PH 1 8 03269203007 423 HILLARD ST $ 86.00
7227 PH 1 9 03269204000 419 HILLARD ST $ 86.00
7227 PH 1 10 03269205003 415 HILLARD ST $ 86.00
7227 PH 1 11 03269206006 409 HILLARD ST $ 86.00
7227 PH 1 12 03269207009 405 HILLARD ST $ 86.00
7227 PH 1 13 03269208002 401 HILLARD ST $ 86.00
7227 PH 1 14 03269209005 702 RIVERWALK AVE $ 86.00
7227 PH 1 15 03269210007 706 RIVERWALK AVE $ 86.00
7227 PH 1 16 03269211000 710 RIVERWALK AVE $ 86.00
7227 PH 1 17 03269212003 402 PALM ST $ 86.00
7227 PH 1 18 03269213006 406 PALM ST $ 86.00
7227 PH 1 19 03269214009 410 PALM ST $ 86.00
7227 PH 1 20 03269215002 414 PALM ST $ 86.00
7227 PH 1 21 03269216005 418 PALM ST $ 86.00
7227 PH 1 22 03269217008 422 PALM ST $ 86.00
7227 PH 1 23 03269218001 426 PALM ST $ 86.00
7227 PH 1 24 03269301008 427 PALM ST $ 86.00
7227 PH 1 25 03269302001 423 PALM ST $ 86.00
7227 PH 1 26 03269303004 419 PALM ST $ 86.00
7227 PH 1 27 03269304007 415 PALM ST $ 86.00
7227 PH 1 28 03269305000 409 PALM ST $ 86.00
7227 PH 1 29 03269306003 405 PALM ST $ 86.00
7227 PH 1 30 03269307006 401 PALM ST $ 86.00
7227 PH 1 31 03269308009 718 RIVERWALK AVE $ 86.00
7227 PH 1 32 03269311007 722 RIVERWALK AVE $ 86.00
8 | Page
Tract No. Phase Lot No. Tax Number Situs Address Assessment Flat Amount
7227 PH 2 1 03270101006 730 Sandy Creek Ave $ 86.00
7227 PH 2 2 03270102009 726 Sandy Creek Ave $ 86.00
7227 PH 2 3 03270103002 722 Sandy Creek Ave $ 86.00
7227 PH 2 4 03270201003 422 Diamond St $ 86.00
7227 PH 2 5 03270202006 418 Diamond St $ 86.00
7227 PH 2 6 03270203009 414 Diamond St $ 86.00
7227 PH 2 7 03270204002 410 Diamond St $ 86.00
7227 PH 2 8 03270205005 406 Diamond St $ 86.00
7227 PH 2 9 03270206008 402 Diamond St $ 86.00
7227 PH 2 10 03270207001 726 Riverwalk Ave $ 86.00
7227 PH 2 11 03270301000 730 Riverwalk Ave $ 86.00
7227 PH 2 12 03270302003 401 Diamond St $ 86.00
7227 PH 2 13 03270303006 405 Diamond St $ 86.00
7227 PH 2 14 03270304009 409 Diamond St $ 86.00
7227 PH 2 15 03270305002 415 Diamond St $ 86.00
7227 PH 2 16 03270306005 419 Diamond St $ 86.00
9 | Page
EXHIBIT "D"
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, including the acquisition, construction, installation and servicing of landscape improvements and related facilities. The 1972 Act requires that the cost of these improvements be levied according to benefit rather than assessed value:

Section 22573 defines the net amount to be assessed as follows:
"The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements." Per Article 4 Section 53087.4(a)(1) of the Government Code. The formula used to calculate the amount spread to all parcels within the district for landscaping employs the basis “assessment unit” (AU). The AU is given a value of one (1) for a single family detached residential parcel with public streets and public streetlights.

From this base the remaining parcels are related according to their equivalent benefit within the district.

The assessment formula is shown on Exhibit “B”.

PROPOSITION 218 BENEFIT ANALYSIS
Special Benefit
The continuing maintenance of landscaped areas in the district provides direct benefits to the properties within each respective Tract and provides a more pleasant environment to live, drive, walk, and work. The main function of these landscape improvements and related elements is to serve as a visually pleasing enhancement for the benefit of the adjoining developments for which the upgrades were constructed. These landscape improvements are an essential part of the physical environment of parcels in the district, and if not properly maintained these parcels would be aesthetically affected. As a result, the maintenance of these landscape improvements is a particular and distinct benefit to the properties located in a district.

The lighting and landscape improvements are local improvements that were installed in connection with the development of properties in each respective Tract or are improvements that would otherwise be shared by and required for the future development of properties in these Tracts. The maintenance of these improvements and the level of conservation provided only has a direct impact on those properties (special benefit) and such maintenance beyond that which is required to ensure the safety and protection of the general public and property in general, has no identifiable benefit to the public at large or properties outside each respective Tract.

General Benefit
There is no general benefit provided by the maintenance of the improvements provided in the LLMD #1. All expenses used to calculate the LLMD #1 assessment support the provision of a specific benefit to the parcels paying the assessment and no expenses included provide a general benefit to properties outside the assessment district.
10 | Page
EXHIBIT "E"

TRACT DIAGRAMS
LEGEND:

MAINTAINED LANDSCAPE

STATEMENT OF FINDINGS
WITH RESPECT TO PROPOSITION 218
(Effective July 1, 1997)

CITY OF TAFT
LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT No. 1
I. All properties comprising Landscape and Lighting Maintenance District No. 1 were entered into the District by the Developers of those Tracts as per the "Conditions of Approval" for recordation of those Tracts, and per the Landscape and Lighting Act of 1972.

II. Tract 5574 was included in and established the Landscape and Lighting Maintenance District No. 1 on June 15, 1993.

III. Tract 5956 Unit I was included in the Landscape and Lighting Maintenance District No. 1 on July 3, 2001.

IV. Tract 5956 Unit II was included in the Landscape and Lighting Maintenance District No. 1 on July 16, 2003.

V. Tract 5956 Unit III was included in the Landscape and Lighting Maintenance District No. 1 on June 17, 2003.

VI. Tract 6114 was included in the Landscape and Lighting Maintenance District No. 1 on January 5, 2005.

VII. Tract 6501 was included in the Landscape and Lighting Maintenance District No. 1 on June 8, 2005.

VIII. Tract 7227 Phase 1 was included in the Landscape and Lighting Maintenance District No. 1 on February 22, 2016.

IX. Tract 7227 Phase 2 was included in the Landscape and Lighting Maintenance District No. 1 on July 16, 2019
20 | Page

ATTACHMENTS
APPENDIX “A” TRACT LOCATION MAPS
TRACT 5574 AERIAL
21 | Page
TRACT 5574 TYPICAL MAINTENANCE PICTURE
Typical Landscape Maintenance on Tract 5574
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TRACT 5956 PH-1 AERIAL
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TRACT 5956 PH-2 AERIAL
24 | Page
TRACT 5956 PH-3 AERIAL
25 | Page
TRACT 5956 TYPICAL MAINTENANCE PICTURES
Typical Landscape Maintenance on Tract 5956 at Graydon Ave and A St intersection.

Looking north-east on A Street near Terrace Dr
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TRACT 6114 AERIAL
27 | Page
TRACT 6141 TYPICAL MAINTENANCE PICTURES
Typical Landscape Maintenance on Tract 6114 at Sage St and A St intersection. Looking north-east 28 | Page
TRACT 6501 AERIAL
29 | Page
TRACT 6501 TYPICAL MAINTENANCE PICTURES
Typical Landscape Maintenance on Tract 6501
Looking West on Oak Street
30 | Page
TRACT 7227 PH 1 AND 2 AERIAL
31 | Page
TRACT 7227 PH 1 AND 2 TYPICAL MAINTENANCE PICTURES
Typical Landscape Maintenance on Tract 7227. Looking East on River Walk Ave.

Looking North on River Walk Ave
REVIEWED BY:

CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: JUNE 17, 2025
TO: HONORABLE MAYOR AND COUNCIL MEMBERS

AGENDA MATTER:

RECOMMENDATIONS TO MODIFY SIX CITY POSITION CLASSIFICATIONS FOR EMPLOYEE

RECRUITMENT AND RETENTION
SUMMARY STATEMENT:

Staff has conducted a review of the on-going duties and responsibilities and needs of various City Departments. Staff is recommending the creation of classifications that would create the opportunity to develop existing staff to be able to assume greater responsibility and as a management tool for recruitment and retention. These classifications will not be additional positions but will allow for existing staff or newly recruited staff to be placed at appropriate levels based on their duties and responsibilities and the City the flexibility to recruit and retain staff at the most appropriate level.

The Personnel and Finance Committees have reviewed these requests and have approved forwarding to the City Council for approval.

RECOMMENDED ACTION:

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

UPDATING THE POSITION CLASSIFICATION PLAN FOR CITY DEPARTMENTS TO ADD TRANSIT

SUPERVISOR, MECHANIC II, ASSISTANT FINANCE DIRECTOR, DEVELOPMENT SERVICES

IMPACT ON BUDGET (Y/N):

If approved, the additional costs will be included in the FY 25-26 budget.

ATTACHMENT (Y/N):

Yes – Resolution and Job Descriptions
PREPARED BY:

Lonn Boyer, Director of Human Resources/Assistant City Manager RESOLUTION NO. 4303-25

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT UPDATING THE

POSITION CLASSIFICATION PLAN FOR CITY DEPARTMENTS TO ADD TRANSIT

SUPERVISOR, MECHANIC II, ASSISTANT FINANCE DIRECTOR, DEVELOPMENT

SERVICES TECHNICIAN, OFFICE ASSISTANT II AND CHANGE (ONE) EQUIPMENT

OPERATOR I/II TO LEAD MAINTENANCE WORKER
WHEREAS, pursuant to Section 1-10-5, Taft Municipal Code, the City Council may adopt rules and regulations for the administration of the personnel system, including establishing position classifications and range changes; and
WHEREAS, the City Council wishes to amend the Position Classification Plan NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Taft that the following is approved:

Number of Positions Position Title Salary Range (Bi-weekly) ADD: One (1) Transit Supervisor 41.8 ($1,772.59-$2,262.32 Bi-weekly) ADD: One (1) Mechanic II 37.8 ($1,604.10-$2,047.29 Bi-weekly) ADD: One (1) Assistant Finance Director 64.3 ($3,101.80-$3,967.71 Bi-weekly) ADD: One (1) Development Services Technician 37.9 ($1,608.11-$2,052.41 Bi-weekly) ADD: One (1) Office Assistant II 33.8 ($1,451.63-$1,852.69 Bi-weekly) CHANGE: One (1) Equipment Operator I/II 32.9 ($1,419.38-$1,811.53 Bi-weekly)

36.9 ($1,568.46-$2,001.80 Bi-weekly)
TO: One (1) Lead Maintenance Worker 42.8 ($1,817.40-$2,319.51) Bi-weekly PASSED, APPROVED AND ADOPTED this 17th 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 this 17th day of June, 2025 by the following vote:

AYES: Council Members:

NOES: Council Members:

ABSENT: Council Members:

ABSTAIN: Council Members:
________________________________
Faith Melton
Deputy City Clerk

CITY OF TAFT
CLASS TITLE: TRANSIT SUPERVISOR
SALARY RANGE 41.8
$1,772 -$2262 Bi-Weekly
BASIC FUNCTIONS:

Under direction of the Director of Public Works, this position is responsible to plan, supervise and direct the day-to-day operations of the Taft Area Public Para-Transit System and Dial-a-Ride operations. Assist in dispatching routine and emergency calls and operates a city passenger van or bus when needed. Responsible for obtaining maintenance and repair work and for making daily reports of distances traveled, and passengers carried. Train and provide work direction and guidance to employees and provides technical and administrative assistance to the Director of Public development, management, and administration of the Transit Service.

This position is subject to the City of Taft Drug and Alcohol Free Workplace Policy which includes:
pre-employment testing, post-accident testing, random testing, reasonable suspicion testing, return to duty testing, and follow-up testing.

This employee must be available to work weekends for scheduling and on-call for emergencies.

REPORTS TO:

Director of Public Works or Designee
SUPERVISES:

Senior Transit Operator/Transit Dispatcher and Transit Operators

EXAMPLES OF ESSENTIAL DUTIES
• Recommend, implement, and enforce departmental policies, procedures, and quality standards for the safety of the staff and passengers.
• Provide direction, guidance, and goals in the handling of passenger complaints, service emergencies, employee attendance, and related issues.
• Investigate and resolve complaint calls, incident reports, and accidents reports. • Evaluate routes, schedules, and general operations and recommend service improvements or development of new service.
• Review reports from subordinate staff to ensure completeness, accuracy, and timeliness. • Review federal and state laws, proposed legislation, and regulations pertaining to transit service functions.
• Oversee the driver-training program.
• Assist in the preparation of the annual operating budget for the transit division. • Oversee fare collection from buses, bus cleaning, and general maintenance. • Assign work, make hiring decisions, supervise, train, discipline, and evaluate the performance of subordinate staff.
• Represent City and Taft Transit with the community and other agencies.

Transit Coordinator -Continued Page 2
• Acts as contact person for notifying subordinate employees for Federal mandated Drug and/or Alcohol screening.
• Responsible for maintaining all necessary documentation for California Highway Patrol annual inspection.
• Maintains driver’s records and notifies Human Resources when medical exams are due. • Ensure compliance with local, state and federal regulations in regards to public transportation.
• Receives and responds to complaints from the public and takes appropriate action, initiates or recommends new or improved practices to eliminate continuing problems. • Prepares correspondence and a variety of reports related to transportation activities. • Ensures that equipment is in proper working order and coordinates preventative maintenance and repairs on equipment.
• Coordinates with CalTrans and KCOG regarding legislative affairs related to transit. • Develops marketing strategies; prepares and conducts advertising and marketing activities. • Collects, compiles, and analyzes statistics on ridership levels, fares, maintenance costs and bus productivity.
• Instruct drivers in various aspects of passenger and pedestrian safety and conduct vehicle evaluation training.
• Performs other related work as required by the Public Works Department.

Knowledge of:
• Federal, State and County laws and regulations governing the operations of transit systems • Techniques of planning, organizing, and coordinating transportation activities • Principles of transit and fleet operations and maintenance • Modern office procedures, methods, and computer equipment • Safety regulations and procedures pertaining to transit operations • Principles and methods of accident investigation
• Principles and practices of supervision, training, discipline, and performance evaluation • Marketing techniques and ability to implement marketing programs • Techniques of planning, organizing, and coordinating transportation activities • Data collection and summary reporting
Ability to:
• Analyze data, interpret policies, procedures and regulations, develop appropriate conclusions, and prepare reports
• Establish and maintain effective working relationships with other employees, officials, and the general public
• Effectively manage the Taft Transit and Dial a Ride activities and programs Transit Coordinator -Continued Page 3
• Evaluate the effectiveness of on-going programs
• Prepare concise and comprehensive reports
• Operate radio communication equipment
• Solve problems analytically and creatively
• Drive a bus, van, or para-transit as required
• Supervise, train, discipline, and evaluate subordinates • Effectively communicate verbally and in writing

DESIRED MINIMUM QUALIFICATIONS
A typical way to obtain the requisite qualifications to perform the duties of this class is:

EDUCATION AND/OR EXPERIENCE
Equivalent to an Associate’s degree in a related field and two (2) experience supervising, planning and coordinating transportation services or related field.

Experience and/or education in a related field may be substituted on a year for year basis.

LICENSES AND OTHER REQUIREMENTS:
• Valid California Class B driver’s license with appropriate passenger endorsement. • Valid General Public Para-Transit Vehicle Operator’s (GPPV) certification • Advanced First Aid and CPR certification

WORK ENVIRONMENT
The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

The noise level in the work environment is moderate and includes frequent radio communication from transit drivers as well as ringing phones.

ENVIRONMENT:

Outdoor environment. Seasonal heat and cold or adverse weather conditions Exposure to fumes, dust, odors, oil/grease and gases
Driving a vehicle including a Bus and/or Van to conduct work PHYSICAL DEMANDS:

Sitting for extended periods of time while operating vehicles Hearing and speaking to exchange information
Reaching, pulling and pushing to open bus doors
Bending at the waist, kneeling or crouching to inspect and wash vehicles Reaching overhead, above the shoulders or horizontally
Seeing to monitor passengers and operate a vehicle
Pushing or pulling wheelchairs
HAZARDS: Traffic hazards

CITY OF TAFT
CLASS TITLE: MECHANIC II
RANGE 37.8
$1,604 - $2,047 Bi-weekly
GENERAL PURPOSE:

Under general supervision, this position will independently perform Journey-Level mechanical work, including diagnosis, maintenance and repairs of various vehicles and equipment. This position will use appropriate tools, safety techniques, equipment and supplies in keeping the City’s vehicles in safe operating condition. A high degree of independent judgement and creativity is required to select from alternative solutions, materials, supplies and appropriate procedures.

REPORTS TO:

Works under the general supervision of the Fleet Manager.

SUPERVISION EXERCISED:

May occasionally provide supervision to support staff.

ESSENTIAL DUTIES AND RESPONSIBILITIES:
• Diagnoses, examines and investigates vehicles to determine causes of defective operation of engines, transmissions, starters, pumps, air suspension systems, passenger lift assemblies, radiators, air conditioning systems and other vehicle components. • Performs general maintenance and repair on automobiles, light and heavy trucks, backhoes, loaders, and other automotive and mechanical equipment. • Repair and maintenance of public transit buses.
• Determines proper course of action to facilitate vehicle repair, maintenance, adjustment and component replacement.
• Performs lubrication and other routine service work.
• Performs tire repair, balancing, and change out services. • Maintain necessary records of time, materials, and parts used. • Performs trouble shooting, overhaul, and major repair activities. • Performs general maintenance work on the tools, equipment, and garage facilities as required to maintain a safe and efficient garage operation.
• Provides direction and training as assigned.
• Provides emergency field assistance to disabled equipment as needed and appropriate. Responds after hours and on weekends as assigned.

PERIPHERAL DUTIES:

May serve as a member of various employee committees.

DESIRED MINIMUM QUALIFICATIONS:

Education and Experience:

High school diploma or GED equivalent plus training in mechanics, maintenance management, or a closely related field.

AND
Three (3) years experience as an auto/truck mechanic equivalent to a Mechanic I.

ASE Certification is desirable.

Any combination of experience and education that would be likely to provide the required knowledge, skills, and abilities could be qualifying, as determined by the City.

Necessary Knowledge, Skills and Abilities:
• Knowledge of the principles of operation of gasoline and diesel engines and of mechanical repair methods as applicable to automobiles, light and heavy trucks, and construction equipment.

Knowledge of the hazards and safety precautions common to municipal maintenance and repair activities; Working knowledge of the practices, methods, materials and tools used in modern equipment maintenance.
• Skill in operation and care of listed tools and equipment. • Ability to communicate effectively verbally and in writing; Ability to establish and maintain effective working relationships with employees, supervisors, vendors and the public.

SPECIAL REQUIREMENTS:

Must possess and maintain a Valid State of California Class B Driver's License.

TOOLS AND EQUIPMENT USED:

Motorized vehicles for mechanical testing purposes, power and hand tools and equipment for vehicle and mechanical system work; mechanic's tools including jacks, hydraulic lifts, air tools, and other tools required for minor repairs and routine maintenance of motorized vehicles; electronic vehicle diagnostic equipment; personal computer, calculator, phone; mobile or portable radio.

PHYSICAL DEMANDS:

The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

While performing the duties of this job, the employee is frequently required to use hands to finger, handle, feel or operate objects, tools, or controls; and reach with hands and arms. The employee is occasionally required to climb or balance; stoop, kneel, crouch, or crawl.

The employee is occasionally required to walk, sit and talk or hear. The employee must frequently lift and/or move up to 25 pounds, and occasionally lift weights up to 100 pounds. Specific vision abilities required by this job include close vision, color vision, and the ability to adjust focus.

WORK ENVIRONMENT:

The work environment characteristics described here are representative of those an employee encounters while performing the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

While performing the duties of this job, the employee frequently works near moving mechanical parts or in outside weather conditions. The employee is occasionally exposed to wet and/or humid conditions, fumes, toxic or caustic chemicals.

The noise level in the work environment is moderately noisy.

SELECTION GUIDELINES:

City of Taft application, rating of education and experience; oral interview and reference check; job related tests may be required including a physical by the City physician.

The duties listed above are intended only as illustrations of the various types of work that may be performed. The omission of specific statements of duties does not exclude them from the position if the work is similar, related or a logical assignment to the position.

The job description does not constitute an employment agreement between the employer and employee and is subject to change by the employer as the needs of the employer and requirements of the job change. vol1/pers-rsk/job descriptions/mechanic.pos

Page 1 of 3 ends

CITY OF TAFT

ASSISTANT TO THE FINANCE DIRECTOR
Salary Range 64.3
GENERAL PURPOSE: $3,108-$3,967 Bi-Weekly
Under general direction, the purpose of this position is to manage financial records for the City. This is accomplished by collaborating on the annual budget, supervising staff, managing department software, supervising payments and filing of all financial reporting information.

REPORTS TO:

Finance Director or designee
SUPERVISES:

Provide lead direction and oversight to paraprofessional and clerical classifications.

ESSENTIAL FUNCTIONS AND RESPONSIBILITIES:

The following typical tasks and responsibilities are representative of the position's essential duties. They are descriptive, not limiting. Employees are expected to perform a variety of other duties as assigned:
• Supervise finance department operations including cash receipts, payroll, accounts payable/receivable and utility billing by ensuring proper staffing, assisting with questions, and inquiries, and reviewing work performed.
• Provides instructions, guidance and enforcement of financial policies and procedures to staff in performing essential job duties.
• Prepares periodic reports and assists in the preparation of the annual and other State or Federal reports.
• Responsible for the general ledger; records journal entries; prepares balance sheets, financial statements and other reports.
• Reconciles monthly bank statements. Prepares adjusting entries to record reconciling items. • Performs periodic financial studies, research and analyses as required by the supervisor. • Assist the Finance Director in the operation and maintenance of the City's central financial computer system.
• Assist the Finance Director in the preparation, evaluation, and maintenance of budgets and budgetary controls.
• Assist in the preparation of year-end reports.
• Provide assistance and information to outside auditors as required. • Independently handles a variety of special projects.
• Oversee and review the work of fiscal and clerical personnel in making entries, reconciliations, and performing other fiscal record-keeping work as instructed. • Assist City employees with the financial aspects in special projects as needed. • Maintain effective working relationships with employees, supervisors, City officials, and the public. • May make presentations and/or provide information to the City Council or committees. • Provides periodic back-up to other related positions.

Necessary Knowledge, Skills and Abilities:
• Working knowledge of Governmental Fund accounting theory, principles, and practices.

Page 2 of 3 ends

• Considerable knowledge of internal control procedures and management information systems • Working knowledge of office automation and computerized financial applications • Knowledge of payroll and accounts payable functions.
• Ability to plan, initiate and complete complex work assignments with a minimum of direction. • Ability to maintain efficient and effective financial systems and procedures. • Ability to accurately account for City funds.
• Ability to establish and maintain effective working relationships with employees, supervisors, City officials, and the public
• Ability to communicate effectively, orally and in writing. • Ability to analyze complex fiscal data and draw logical conclusions. • Ability to define accounting problems and recommend effective and valid solutions, and verbally communicate accounting procedures and policies clearly to others. • Proficiently use personal computer applications including spreadsheet software. • Ability to prepare and present reports clearly and concisely. • Organize work and set priorities to meet deadlines.
• Read, understand and apply legal requirements and administrative polices to departmental accounting functions; and perform basic and complex mathematical calculations. • Ability to maintain complete and accurate files, maintain records according to the City’s retention schedule.
• Possess the principles and practices of supervision and training.

DESIRED MINIMUM QUALIFICATIONS
Education and Experience:

Equivalent to Graduation from an accredited college or university with a bachelor’s degree in finance or a related field.

AND
Experience: Four (4) years of experience in performing comprehensive finance functions.

Additional experience may substitute for the educational requirement on a year for year basis.

Any combination of experience and education that would be likely to provide the required knowledge, skills, and abilities could be qualifying, as determined by the City. \job descriptions\accountant II .des.doc

Page 3 of 3 ends

Additional Qualifications:

A. Posses and maintain a valid California Class C Driver’s License.

B. Pass a post-offer medical examination which includes a drug test.

C. Pass a Department of Justice criminal record check for employment.

TOOLS AND EQUIPMENT USED
Personal computer, including spreadsheet and word processing software; central financial computer system; telephone; 10-key calculator; typewriter; copy machine; fax machine

CITY OF TAFT
CLASS TITLE: PLANNING AND DEVELOMENT SERVICES TEHCNICIAN Salary Range 37.9
$1,608 $2,052 bi-weekly
BASIC FUNCTION:

Under general supervision, the classification performs a variety of technical and/or specialized clerical, secretarial and administrative work including customer assistance, In addition this classification assists, contractors, homeowners and others by providing routine and technical information related to the issuance of building permits; provides technical information regarding building code requirements and ordinances; assists the public in completing applications and other required forms, Provides a variety of assistance to the Public including Plan Checking and Permit Issuance. Provides assistance to the Development Services Director, Building and Codes Enforcement Officers and performs other duties as required.

Supervises:

None, but may provide training and or oversight to staff or interns, ESSENTIAL FUNCTIONS AND RESPONSIBILITIES:

The following typical tasks and responsibilities are representative of the position's essential duties. They are descriptive, not limiting. Employees are expected to perform a variety of other duties as assigned:
• Provides information regarding building ordinances and codes, building permit application process and procedures
• Assuring that all inter-departmental public agencies, County and State requirements have been met prior to issuance of permits.
• Issues minor permits where professional evaluation is not required and determines and collects fees for permits and other review and regulatory services. • Prepares agendas and supporting materials; may take and transcribe minutes; prepares and distributes minutes and reports.
• Complete multiple priority projects with conflicting deadlines and under stressful conditions. • Attends assigned meetings and training and conferences; interacts with outside agencies and commissions; participates in teams, or committees, or associations, as needed. • Provides technical assistance and information to staff and the public in the administration of specific planning and development related programs and ordinances • Reviews building plans and zoning permit applications to assure compliance with requirements • Performs routine office tasks in designated program areas, including data entry, file management, copying, answering telephone and responding to e-mails. • Develops and maintains automated tracking systems, hard copy files and records • Researches and compiles information on a variety of planning issues from multiple sources • Prepares public notices or property owner verifications • Prepares maps, charts, tables of limited complexity
• Investigates violations of planning regulations and ordinances, including site visits • Attends public meetings, assisting other planning staff as appropriate including may present information to or act as recording secretary for the Planning Commission • Reviews parcel legal descriptions
Knowledge of
• Planning principles and practices, including zoning and other pertinent specialties • Principles and practices of research and data collection • Knowledge of effective writing techniques
• Knowledge of computer programs and applications, which may include Microsoft Office, database management and Internet applications.
• GIS programs and applications
• Oral communication and interpersonal skills to explain rules and procedures clearly to the public Ability to
• Problem-solving to gather relevant information to solve practical problems and address citizen inquiries and concerns
• Review plans and apply provisions of the ordinances and codes to determine compliance with such regulations and to apply regulations to field conditions • Ability to work on several projects or issues simultaneously • Ability to work independently or in a team environment as needed • Establish and maintain respectful, effective and cooperative working relationships with those contacted in the course of work.

DESIRED MINIMUM QUALIFICATIONS:

Any combination of experience and education that would be likely to provide the required knowledge, skills, and abilities could be qualifying, as determined by the City. A typical way would be:

Education and Experience:

Graduation from a high school or GED equivalent and:

Two (2) years of increasingly responsible related experience equivalent to a Building Permit Assistant including reviewing plans, reviewing fee schedules and building permits Certification from ICC as a Building Permit Technician or equivalent

The noise level in the work environment is usually quiet.

TOOLS AND EQUIPMENT USED
Desktop computers, and software including word processing and spreadsheet applications; calculator; phone; and copy and fax machine, postage machine; 10-key calculator; dictating and recording equipment.

PHYSICAL DEMANDS
Work is performed mostly in office settings. Hand-eye-coordination is necessary to operate computers and various pieces of office equipment.

While performing the duties of this job, the employee is occasionally required to stand or sit; walk; use hands to ginger, handle, feel or operate objects, tools, or controls; and reach with hands and arms. The employee is occasionally required to climb or balance; stoop, kneel, crouch, or crawl; talk or hear.

The employee must occasionally lift and/or move up to 10 pounds.

Specific vision abilities required by this job include close vision, distance vision, color vision, peripheral vision, depth perception, and the ability to adjust focus.

CITY OF TAFT
CLASS TITLE: OFFICE ASSISTANT I/II Salary Range 31.8 / 33.8 Level I - $1380-$1762 Bi-weekly
Level II- $1451-$1852 Bi-weekly
BASIC FUNCTION:

Under general supervision, the classification performs a variety of general and/or specialized clerical, secretarial and administrative work including answering phones, providing customer assistance, cashiering, filing, reception, form processing, record maintenance, mail, typing or data entry and bookkeeping; obtain and relate information related to department records, programs, and services; and perform a variety of other related duties as assigned. Some positions in this classification may be assigned to work in the Correctional Facility.

This Office Assistant I is the entry level classification in the Office Assistant series. Incumbents at this level perform tasks which are more simple, routine or repetitive, or work under close supervision. The Office Assistant II is the journey level in the Office Assistant series. Incumbents at this level perform more difficult and responsible office support work within the framework of established work methods and procedures. Progression from Level 1 to Level 2 is not automatic but is based upon the skill set of the incumbent and the needs of the department or area of assignment. Incumbents are required to have an understanding of the system to which assigned in order to perform day-to-day assignments, coordinate work with others and answer a variety of questions related to department services, and operations.

REPORTS TO:

Various management positions depending on area of assignment.

SUPERVISES:

None
ESSENTIAL FUNCTIONS AND RESPONSIBILITIES:

The following typical tasks and responsibilities are representative of the position's essential duties. They are descriptive, not limiting. Employees are expected to perform a variety of other duties as assigned:
• Assist the public in person or by telephone and obtains information needed in order to determine appropriate action to be taken.
• Schedules appointments; registers personnel for conferences and seminars; makes travel arrangements and itineraries; coordinates public use of City facilities (City Park, Council Chambers, Conference Rooms, etc.).
• Answer inquiries related to the department services, programs and operations. Disperse relevant information and refer clients to the appropriate personnel or location. • Explain proper use of forms and documents, screen and distribute incoming mail, material, and letters.
• Screen and route incoming calls using a phone console or routing equipment. • Maintain a variety of department personnel, financial, and statistical files and records in accordance with prescribed procedures and regulations.
• Check and review a diversity of information for completeness and accuracy, resolving discrepancies and errors.
• Perform numerical, alphabetical, chronological and/or subject matter filing, control logs, researches and assembles information from different locations. • Compile and assemble information from various sources and produces a variety of computer generated materials such as graphs, letters, reports, and fiscal or statistical statements. • Proof read typewritten material for grammar, punctuation, spelling, sentence structure, format, layout and clarity of language. Verify completeness and accuracy of references and identifies and corrects errors.
• Order supplies, monitor inventories, arrange for equipment repair, and maintain property control records.
• Composes, types, and edits correspondence, reports, memoranda, and other material requiring judgment as to content, accuracy, and completeness.
• Prepares agendas and supporting materials; may take and transcribe minutes; prepares and distributes minutes and reports.
• Receives the public and answers questions; responds to inquiries from employees, citizens and others and refers, when necessary, to appropriate persons; • May serve as cashier including receipting of utility payments and various other payments. • Issues various licenses and permits as assigned.
• Provides back-up to related positions.
• Prepares and maintains employee time and other related records for the department; may maintain City and departmental filing systems.
• Operate a personal computer and other modern office equipment. • Communicate effectively with others in person, in writing, and over the telephone and respond appropriately to situations.
• Create correspondence, spreadsheets, and presentation materials using various computer software programs.
• Complete multiple priority projects with conflicting deadlines and under stressful conditions. • Attends assigned meetings and training and conferences; interacts with outside agencies and commissions; participates in teams, or committees, or associations, as needed. • Some positions may be required to be fluent in languages in addition to English.

KNOWLEDGE AND ABILITIES
Knowledge of:
• Clerical and department work practices, procedures, programs, services, policies, and regulations. • Correct English usage, grammar, sentence structure, spelling, vocabulary and punctuation. • Basic mathematical functions.
• Modern office methods and practices including filing systems, business correspondence, and reception techniques.
• Business report writing and customer service techniques. • Common word processing, spreadsheet, and database software packages.

Ability to:
• Understand and carry out oral and written instructions. • Exercise good and independent judgment in determining and selecting appropriate process and responses.
• Prepare and maintain accurate reports and records.
• Establish and maintain cooperative and effective work relationship with others. • Deal tactfully and courteously with the public, county employees, and other staff. • Organize work and carry out assignments with minimum supervision. • Communicate effectively both orally and in writing.
• Proofread material.
• Working knowledge of computers and electronic data processing; working knowledge of modern office practices and procedures; some knowledge of accounting principles and practices. • Perform cashier duties accurately.
• Communicate effectively verbally and in writing; ability to handle stressful situations. • Work with and control sensitive and confidential information. • Establish and maintain respectful, effective and cooperative working relationships with those contacted in the course of work.

DESIRED MINIMUM QUALIFICATIONS:

Any combination of experience and education that would be likely to provide the required knowledge, skills, and abilities could be qualifying, as determined by the City. A typical way would be:

Education and Experience:

LEVEL I -
Graduation from a high school or GED equivalent and
One (1) year of related work experience involving general office practices such as reception, typing, filing, and bookkeeping.

LEVEL II –
Two (2) years of increasingly responsible related experience equivalent to the duties and responsibilities of an Office Assistant I.

The noise level in the work environment is usually quiet.

PHYSICAL DEMANDS
Work is performed mostly in office settings. Hand-eye-coordination is necessary to operate computers and various pieces of office equipment.

The employee must occasionally lift and/or move up to 10 pounds.

Specific vision abilities required by this job include close vision, distance vision, color vision, peripheral vision, depth perception, and the ability to adjust focus.

REVIEWED BY:

CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: JUNE 17, 2025
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:

MEASURE A CITIZENS’ OVERSIGHT COMMITTEE APPOINTMENT
SUMMARY STATEMENT:

In December 2021, the City Council adopted and ratified Ordinance No. 845-21 enacting a transactions and use tax approved by the voters of the City as Measure A. The Ordinance, as adopted, in Section 4-21- 15, requires that the City Council form a citizens’ oversight committee to review revenue and expenditure of funds from the tax. On May 16, 2023 Resolution No. 4186-23 establishing the formation and setting forth guidelines and duties of the Committee was adopted.

Per Resolution 4186-23 the Measure A Citizens Oversight Committee shall be composed of five members.

Currently, the committee has two vacancies. A recruitment process was open from April 28th to May 23rd.

One qualified applicant was received by the May 23, 2025, application deadline. The applicant met all qualifications and was verified as a registered voter living within the Taft City limits by the Deputy City Clerk.

At this time, it is recommended that Sheri Black be appointed to serve on the Measure A Citizens Oversight Committee.

RECOMMENDED ACTION
Motion to appoint Sheri Black, to the vacant position on the Measure A Citizens Oversight Committee effective July 1, 2025, and find that the activity is not a project per the California Environmental Quality Act (CEQA) as set forth in Section 15060(c)(3) and Section 15378 of the CEQA Guidelines.

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

CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: JUNE 17, 2025
TO: HONORABLE MAYOR AND COUNCIL MEMBERS

AGENDA MATTER:

ANNUAL AUDITED FINANCIAL STATEMENTS FOR CITY WWTP FY 2019-2020 SUMMARY STATEMENT:

Attached is the Annual Audited Report for the years ended June 30, 2020, which includes the Wastewater Treatment Plant Financial Statements (WWTP) and the Management Report for the WWTP.

RECOMMENDED ACTION
Motion to receive and file the Annual Audited Comprehensive Financial Report for the Wastewater Treatment Plant and the Management Report for the WWTP for the year ended June 30, 2020 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, Comprehensive Annual Financial Report for the WWTP and the Management Report for the WWTP for
the year ended June 30, 2020.

PREPARED BY: Teresa Binkley, Finance Director

WASTEWATER TREATMENT PLANT

CITY OF TAFT / FORD CITY-TAFT HEIGHTS

SANITATION DISTRICT

FINANCIAL STATEMENTS
JUNE 30, 2020

WASTEWATER TREATMENT PLANT

CITY OF TAFT / FORD CITY-TAFT HEIGHTS

SANITATION DISTRICT

FINANCIAL STATEMENTS
JUNE 30, 2020
Table of Contents
INDEPENDENT AUDITOR’S REPORT 1
BASIC FINANCIAL STATEMENTS:

Government-wide Financial Statements
Statement of Net Position 3
Statement of Activities 4
Fund Financial Statements
Balance Sheet – Governmental Funds 5
Reconciliation of the Governmental Funds Balance Sheet
to the Statement of Net Position 6
Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds 7
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities 8 Notes to the Basic Financial Statements 9

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual – Special Revenue Fund 17

OTHER SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual – Capital Projects Fund 18
1 OFFICES: BEVERLY HILLS ∙ CULVER CITY ∙ SANTA MARIA MEMBER AMERICAN INSTITUTE OF C.P.A.’s • CALIFORNIA SOCIETY OF C.P.A.’s • CALIFORNIA SOCIETY OF MUNICIPAL FINANCE OFFICERS • CALIFORNIA ASSOCIATION OF SCHOOL

BUSINESS OFFICIALS

PARTNERS COMMERCIAL ACCOUNTING & TAX SERVICES GOVERNMENTAL AUDIT SERVICES CRAIG A HARTZHEIM, CPA 8383 WILSHIRE BLVD., SUITE 800 5800 HANNUM AVE., SUITE E HADLEY Y HUI, CPA BEVERLY HILLS, CA 90212 CULVER CITY, CA 90230 ADAM V GUISE, CPA TEL: 310.670.2745 TEL: 310.670.2745
TRAVIS J HOLE, CPA FAX: 310.670.1689 FAX: 310.670.1689
WILSON LAM, CPA www.mlhcpas.com www.mlhcpas.com
INDEPENDENT AUDITOR’S REPORT
To the Board of Directors
City of Taft/Ford City-Taft Heights
Sanitation District
Taft, California
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities and each major fund of the Wastewater Treatment Plant of the City of Taft / Ford City-Taft Heights Sanitation District (the WWTP), as of and for the fiscal year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise the WWTP’s basic financial statements, as listed in the table of contents.

Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the Wastewater Treatment Plant of the City of Taft / Ford City-Taft Heights Sanitation District, California, as of June 30, 2020, and the respective changes in financial position, for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters
Required Supplementary Information
Management has omitted the Management’s Discussion and Analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinion on the basic financial statements is not affected by this missing information.

Accounting principles generally accepted in the United States of America require that the budgetary comparison information on page 17 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the WWTP’s basic financial statements. The Schedule of Revenues, Expenditures, and Changes in Fund Balance, Budget and Actual – Capital Projects Fund is presented for the purpose of additional analysis and is not a required part of the basic financial statements. The Schedule of Revenues, Expenditures, and Changes in Fund Balance, Budget and Actual – Capital Projects Fund is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the basic financial statements taken as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report May 27, 2025, on our consideration of the WWTP’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements, and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the WWTP’s internal control over financial reporting and compliance.

Moss, Levy & Hartzheim, LLP
Culver City, California
May 27, 2025
2 GOVERNMENT-WIDE FINANCIAL STATEMENTS
ASSETS
Current Assets:

Cash and investments $ 4,293,810
Accounts receivable 500,321
Interest receivable 1,249
Total Current Assets 4,795,380
Noncurrent Assets:

Capital assets:

Non-depreciable:

Land 32,519
Depreciable, net of accumulated depreciation:

Structures and improvements 4,098,660
Total Noncurrent Assets 4,131,179
Total Assets 8,926,559

LIABILITIES
Current Liabilities:

Accounts payable 52,597
Accrued payroll 2,825
Due to City 68,666
Compensated absences 3,177
Certificates of participation (COP) payable 68,000
Total Current Liabilities 195,265
Noncurrent Liabilities:

Compensated absences 9,530
Certificates of participation (COP) payable 3,292,000
Total Noncurrent Liabilities 3,301,530
Total Liabilities 3,496,795

NET POSITION
Net investment in capital assets 771,179
Restricted 4,658,585
Total Net Position $ 5,429,764

WASTEWATER TREATMENT PLANT

CITY OF TAFT / FORD CITY - TAFT HEIGHTS SANITATION DISTRICT

STATEMENT OF NET POSITION
JUNE 30, 2020
Governmental
Activities
The notes to the basic financial statements are an integral part of this statement. 3 Net
(Expense)/Revenue
and Changes in
Net Position
Governmental
Expenses Activities
Governmental Activities:

General government $ 1,235,735 $ 49,288 $ 1,047,608 $ - $ (138,839) Interest and fiscal charges 59,973 - - - (59,973)
Loss on disposal of asset 5,597 - - - (5,597)
Total Governmental Activities $ 1,301,305 $ 49,288 $ 1,047,608 $ - (204,409) General Revenues:

Investment earnings 40,568
Total General Revenues 40,568
Change in Net Position (163,841)
Net Position, Beginning of Fiscal Year 5,593,605
Net Position, End of Fiscal Year $ 5,429,764
Function/Program
Program Revenues

WASTEWATER TREATMENT PLANT
Charges for
Services
Operating
Grants and
Contributions
Capital
Grants and
Contributions

CITY OF TAFT / FORD CITY - TAFT HEIGHTS SANITATION DISTRICT

STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED JUNE 30, 2020
The notes to the basic financial statements are an integral part of this statement. 4 FUND FINANCIAL STATEMENTS
ASSETS
Cash and investments $ 4,293,810 $ 4,293,810 - $
Accounts receivable 500,321 - 500,321
Interest receivable 1,249 - 1,249
Total Assets $ 4,295,059 $ 500,321 $ 4,795,380

LIABILITIES AND FUND BALANCES

LIABILITIES
Accounts payable $ 52,597 - $ $ 52,597
Accrued payroll 2,825 - 2,825
Due to City 68,666 - 68,666
Total Liabilities 124,088 - 124,088

DEFERRED INFLOW OF RESOURCES
Unavailable revenue 498,308 - 498,308
Total Deferred Inflow of Resources 498,308 - 498,308

FUND BALANCES
Restricted 4,295,059 4,295,059 -
Unassigned (122,075) - (122,075)
Total Fund Balances 4,295,059 (122,075) 4,172,984
Total Liabilities, Deferred Inflow of Resources,
and Fund Balances $ 4,295,059 $ 500,321 $ 4,795,380
WWTP
Capital
Projects
WWTP
Special
Revenue
Total
Governmental
Funds

WASTEWATER TREATMENT PLANT

CITY OF TAFT / FORD CITY - TAFT HEIGHTS SANITATION DISTRICT

BALANCE SHEET - GOVERNMENTAL FUNDS
JUNE 30, 2020
The notes to the basic financial statements are an integral part of this statement. 5 Fund Balances of Governmental Funds $ 4,172,984
Amounts reported for governmental activities in the statement of net position are different because:

Long-term liabilities are not due and payable in the current period and, therefore, are not reported in the governmental funds. This balance reflects the accrued compensated absences. (12,707) Certain revenues are unavailable in the governmental funds because the availability criteria has not been met. These revenues are recognized in the statement of net position. 498,308 Long-term liabilities are not due and payable in the current period and, therefore, are not reported in the governmental funds. This balance reflects the certificates of participation (COP) payable. (3,360,000)
Capital assets, net of accumulated depreciation, used in governmental funds are not current financial resources and, therefore, are not reported in the governmental funds. 4,131,179 Net Position of Governmental Activities $ 5,429,764

WASTEWATER TREATMENT PLANT

CITY OF TAFT / FORD CITY - TAFT HEIGHTS SANITATION DISTRICT

RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET

TO THE STATEMENT OF NET POSITION
JUNE 30, 2020
The notes to the basic financial statements are an integral part of this statement. 6 REVENUES
Intergovernmental $ 549,300 - $ $ 549,300
Use of money and property 28,996 11,572 40,568
Charges for services - 49,288 49,288
Total Revenues 28,996 610,160 639,156

EXPENDITURES
Current:

General government 786,667 - 786,667
Capital outlay - 16,799 16,799
Debt Service:

Principal retirement - 67,000 67,000
Interest and fiscal charges - 59,973 59,973
Total Expenditures 930,439 - 930,439
Excess (Deficiency) of
Revenues Over Expenditures 28,996 (320,279) (291,283)

OTHER FINANCING SOURCES (USES)
Transfers in 131,200 131,200 -
Transfers out (131,200) - (131,200)
Total Other Financing Sources (Uses) 131,200 (131,200) - Net Change in Fund Balances 160,196 (451,479) (291,283) Fund Balances, Beginning of Fiscal Year 4,134,863 329,404 4,464,267 Fund Balances (Deficit), End of Fiscal Year $ 4,295,059 $ (122,075) $ 4,172,984 WWTP
Capital
Projects
WWTP
Special
Revenue
Total
Governmental
Funds

WASTEWATER TREATMENT PLANT

CITY OF TAFT / FORD CITY - TAFT HEIGHTS SANITATION DISTRICT

STATEMENT OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2020
The notes to the basic financial statements are an integral part of this statement. 7 Net Change in Fund Balances of Governmental Funds $ (291,283) Amounts reported for governmental activities in the Statement of Activities differs from the amounts reported in the Statement of Revenues, Expenditures, and Changes in Fund Balances because:

Certain revenues are unavailable in the governmental funds because the availability criteria has not been met. These revenues are recognized in the statement of net position. 498,308
Governmental funds report capital outlay as expenditures. However, in the statement of activities, the costs of those assets are allocated over their estimated useful lives as depreciation expense. This activity is reconciled as follows:

Cost of assets capitalized 16,799$
Loss on disposal of asset (5,597)
Depreciation expense (447,097) (435,895)
Debt repayments are reported as expenditures in the governmental funds. The repayment is not an expense in the statement of activities, as it is a reduction of a long-term liability. The balance for compensated absences reflects the difference between absences accrued and absences paid.

Principal payment certificates of participation 67,000
Compensated absences (1,971)
Change in Net Position of Governmental Activities $ (163,841)

WASTEWATER TREATMENT PLANT

CITY OF TAFT / FORD CITY - TAFT HEIGHTS SANITATION DISTRICT

RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES FOR THE FISCAL YEAR ENDED JUNE 30, 2020
The notes to the basic financial statements are an integral part of this statement. 8 NOTES TO THE BASIC FINANCIAL STATEMENTS

WASTEWATER TREATMENT PLANT
CITY OF TAFT / FORD CITY – TAFT HEIGHTS SANITATION DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The primary function of this organization is the operation and maintenance of the sewer treatment facility serving the City of Taft (the City) and the Ford City-Taft Heights Sanitation District. In accordance with the terms of the “Joint Exercise of Powers Agreements” between the City of Taft, Taft Heights, and Ford City Sanitation District dated May 29, 1950, amended March 7, 1966, restated April 24, 1972, and restated August 21, 1991, covering the “Joint Sewage Project – 1972,” the City of Taft was designated to act on its own behalf and on behalf of each of the other agencies, to operate and maintain the Wastewater Treatment Plant (WWTP). All costs to operate and maintain the facilities shall be paid by the City of Taft and the other agencies in the following cost share ratios:
52 percent shall be paid by the City of Taft
19 percent shall be paid by the Taft Heights Sanitation District 29 percent shall be paid by the Ford City Sanitation District The WWTP has access to the services and facilities of the City and the City’s staff. The City assists the WWTP in the planning, financing, acquisition, construction, and maintenance or operation of the activities undertaken by the WWTP in accordance with the agreements and the applicable state and federal law. The costs incurred and paid by the City on behalf of the WWTP may include a part of the salaries and benefits of the City officers and employees who performed services for the WWTP and are reimbursed by the WWTP.

The financial statements of the WWTP have been prepared in accordance with accounting principles generally accepted in the United States of America (USGAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the standard-setting body for governmental accounting and financial reporting. The more significant of the accounting principles are described below:

A. Reporting Entity
The City of Taft operates the WWTP pursuant to the Joint Exercise of Powers Agreement noted above.

The WWTP is not a separate legal entity and therefore is not included as a component unit of the City.

Because of the City’s oversight responsibilities, the funds of the WWTP are included within the fund structure of the City. The financial statements of the WWTP do not purport to, and do not, present fairly the financial position of the City of Taft as a whole or the Ford City or Taft Heights Sanitation Districts as a whole.

B. Fund Accounting
The accounts of the Wastewater Treatment Plant are organized on the basis of funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures. Government resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled.

The WWTP uses two funds as follows:

Capital Projects Fund – the Capital Projects Fund is used to account for financial resources to be used for the acquisition or construction of major capital facilities.

Special Revenue Fund – the Special Revenue Fund is used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes. 9 WASTEWATER TREATMENT PLANT
CITY OF TAFT / FORD CITY – TAFT HEIGHTS SANITATION DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Basis of Accounting/Measurement Focus
Consistent with the City’s implementation of GASB Statement No. 34, Basic Financial Statements and Management’s Discussion and Analysis – for State and Local Governments, the WWTP financial statements report information on both the accrual and modified accrual basis of accounting. The differences between the two presentations are discussed below.

Statement of Net Position and the Statement of Activities The Statement of Net Position and the Statement of Activities are presented on an “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all the WWTP’s assets and liabilities, including capital assets, are included in the accompanying Statement of Net Position. The Statement of Activities presents changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned, and expenses are recognized when the liability is incurred. Interfund activities (such as transfers) are eliminated from these statements.

Balance Sheet and Statement of Revenues, Expenditures, and Changes in Fund Balance Governmental fund financial statements include a Balance Sheet and a Statement of Revenues, Expenditures, and Changes in Fund Balance for each fund. A separate statement is presented to report the differences in fund balance as presented in these statements to the net position presented in the Statement of Net Position. All governmental funds are accounted for on a “spending” or “financial flow” measurement focus and the modified accrual basis of accounting. Accordingly, only current assets and current liabilities are generally included on their balance sheets. Their reported fund balance is their net current assets, which is considered only to be a measure of available resources. Governmental fund operating statements present a summary of sources and uses of available resources during a period by presenting increases and decreases in net position. Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become measurable and available to finance expenditures of the current period. Accordingly, revenues are recorded when received in cash, except that revenues subject to accrual (generally 60 days after fiscal year end) are recognized when due.

Revenues susceptible to accrual are investment earnings and assessments from member governments.

Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred, except for principal and interest on long term obligations which are recognized when due. Because of their current financial resources focus, expenditure recognition for governmental fund types excludes amounts represented by non-current liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund expenditures or fund liabilities.

D. Budgetary Policy and Control

1. General Budget Policies
The Taft City Council approves each fiscal year’s budget for the WWTP as part of the overall City budget submitted by the City Manager prior to the beginning of the new fiscal year. Public hearings are conducted prior to its adoption by the Council. All appropriations lapse at fiscal year-end. The City Council has the legal authority to amend the budget at any time during the fiscal year. The City Manager has the authority to adjust the operating budget within program areas. Transfers of operating budget appropriations between program areas or to or from appropriated reserve accounts, use of unappropriated fund balances, cancellation of appropriations and all changes in capital improvement project budgets require the approval of the City Council. 10 WASTEWATER TREATMENT PLANT
CITY OF TAFT / FORD CITY – TAFT HEIGHTS SANITATION DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Budgetary Policy and Control (Continued)

2. General Budget Policies
The City maintains budgetary controls to ensure compliance with legal provisions embodied in the appropriated budget approved by the City Council. The level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated amount) for the operating budget that is the program area – total for all funds. Formal budgetary integration is employed as a management control device during the fiscal year for the Governmental Funds.

3. Encumbrances
Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of funds are recorded in order to reserve that portion of the applicable appropriation, is employed in the governmental funds. Encumbrances do not constitute expenditures or liabilities.

E. Cash/Investment Policy
In order to maintain an effective investment program, all cash is pooled with the cash and investments of the City of Taft and amounts not required for day-to-day financial transactions are invested as approved by the Taft City Council on a pooled basis and earnings are allocated to each fund on the basis of its average cash balance at the end of each quarter. Investments are carried at fair value.

F. Capital Assets and Depreciation
Capital assets, which include land, buildings, infrastructure, machinery, and equipment, are reported in the Statement of Net Position. Capital assets are defined as assets with an initial individual cost of more than $5,000. Sensitive items with costs below $5,000 are also included. Such assets are recorded at historical cost or estimated historical cost if actual historical cost is not available. Donated capital assets are valued at their estimated fair value on the date donated.

Capital assets are depreciated over their estimated useful lives using the straight-line method. This means the cost of the asset is divided by its expected useful life in years and the result is charged to expense each year until the asset is fully depreciated. The purpose of depreciation is to spread the cost of capital assets over the useful lives of these assets. The amount charged to depreciation expense each fiscal year represents that fiscal year’s pro-rata share of the cost of capital assets.

Depreciation of capital assets is charged as an expense against operations each fiscal year and the total amount of depreciation taken over the years, called accumulated depreciation, is a reduction in the book value of the capital assets. The WWTP has assigned the useful lives listed below to capital assets.

Structures and improvements 20-40 years
Machinery and equipment 5-20 years
11 WASTEWATER TREATMENT PLANT
CITY OF TAFT / FORD CITY – TAFT HEIGHTS SANITATION DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) G. Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

H. Use of Restricted Resources
When both restricted and unrestricted resources are available for use, it is the WWTP’s policy to use restricted resources first, and then unrestricted resources as they are needed. Restricted resources are defined as resources received from outside agencies dedicated for specific projects or purposes.

I. Due to the City of Taft
Current interfund balances arise in the normal course of business (i.e. one fund loaning funds to pay for current expenditures) and are expected to be repaid shortly after the end of the fiscal year. Amounts due from other funds of the City of Taft are reported separately from interfund balances which comprise only entities reported in these financial statements.

J. Deferred Inflow of Resources
Receivables that are collected after sixty days are considered to be unavailable for payment of current expenditures on the governmental fund statements. When the WWTP meets all of the eligibility requirements other than time, the City records a receivable and an offsetting deferred inflow of resources. These amounts are recognized as revenue on the government-wide statement of net position.

The deferred inflows representing the receivable for the other participants of the WWTP total $498,308 as of June 30, 2020.

NOTE 2 – CASH AND INVESTMENTS
The WWTP’s cash and investments are pooled with the funds of the City for deposit and investment purposes. Interest on pooled cash and investments is credited to the funds based on each prospective fund’s average cash balance at each quarter end. Detailed information concerning the City of Taft’s pooled cash and investments can be found in the City’s Annual Financial Report for the fiscal year ended June 30, 2020. The WWTP’s cash and investments balance at June 30, 2020 is $4,293,810.

The WWTP’s cash and investments are held within the City of Taft’s investment pool. As the WWTP does not hold specific investments or deposits in its name, the cash and investments are not evidenced by deposits or securities that exist in physical or book entry form.

The WWTP categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. These principles recognize a three-tiered fair value hierarchy. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. The WWTP had investments in the City of Taft’s investment pool (amortized cost), however, the external pool is not measured under Level 1, 2, or 3. 12 WASTEWATER TREATMENT PLANT
CITY OF TAFT / FORD CITY – TAFT HEIGHTS SANITATION DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
NOTE 3 – CAPITAL ASSETS
During the fiscal year ended June 30, 2020, the following changes in capital assets occurred:

Balance Balance
Governmental Activities July 1, 2019 Additions Deletions June 30, 2020 Capital assets not being depreciated:

Land $ 32,519 -$ -$ 32,519$
Total capital assets not being depreciated 32,519 - - 32,519 Capital assets being depreciated:

Machinery and equipment 291,570 16,799 (74,848) 233,521 Structures and improvements 6,687,207 - - 6,687,207
Total capital assets being depreciated 6,978,777 16,799 (74,848) 6,920,728 Less accumulated depreciation for:

Machinery and equipment (284,544) (3,295) 69,251 (218,588) Structures and improvements (2,159,678) (443,802) (2,603,480) - Total accumulated depreciation (2,444,222) (447,097) 69,251 (2,822,068) Total capital assets, being depreciated
net of accumulated depreciation 4,534,555 (430,298) (5,597) 4,098,660 Total Governmental activities capital assets,
net of accumulated depreciation 4,567,074$ $ (430,298) $ (5,597) 4,131,179$ Depreciation expense of $447,097 and a loss on disposal of $5,597 was charged to general government on the Statement of Activities for the fiscal year ended June 30, 2020.

NOTE 4 – INTERFUND TRANSFERS
Interfund transfers as of June 30, 2020 were as follows:

Transfers Transfers
Fund In Out
WWTP Capital Projects 131,200 $ -$
WWTP Special Revenue (131,200) -
Total $ 131,200 $ (131,200)
The transfer into the Capital Project Fund is for building a reserve that will be used at a future date for large maintenance projects and/or reconstruction of the facility. This is an agreed upon amount between all District members.
13 WASTEWATER TREATMENT PLANT
CITY OF TAFT / FORD CITY – TAFT HEIGHTS SANITATION DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
NOTE 5 – COMPENSATED ABSENCES
During the fiscal year ended June 30, 2020, the following changes occurred in the governmental activities compensated absences:

Balance Balance Due in
Governmental Activities July 1, 2019 Additions Deletions June 30, 2020 One Year Compensated Absences $ 10,736 $ 1,971 $ - $ 12,707 $ 3,177 Total Compensated Absences $ 10,736 $ 1,971 $ - $ 12,707 $ 3,177 Compensated absences are determined to be the amount due to employees for future absences, which are attributable to services already rendered. The amount estimated to be paid during the next fiscal year is classified with current liabilities, with the remainder classified with noncurrent liabilities.

NOTE 6 – CERTIFICATES OF PARTICIPATION PAYABLE
Certificates of Participation (COP) are long-term instruments which are tax exempt and therefore, issued at interest rates below current market levels for taxable investments.

On June 15, 2015, the WWTP has entered into a loan financing program with the United States Department of Agriculture, acting through its agency the USDA Rural Development, to finance a portion of the cost and expense of the acquisition and construction of certain improvements to the wastewater treatment system of the WWTP via the execution and delivery of certificates of participation.

The WWTP entered into a financing program with the Taft Public Improvement Corporation, a California nonprofit public benefit corporation duly organized and existing under and by virtue of the laws of the State of California (the "Corporation"), for the purchase by the Corporation of the real property on which the wastewater system is situated (the "Site"), together with the existing wastewater treatment system improvements (the "Existing Facilities") situated thereon, and the purchase by the WWTP from the Corporation of the completed Project.

The WWTP is in receipt of a Letter of Conditions, originally dated November 8, 2012 and extended through April 10, 2017 (the "Letter of Conditions"), from USDA Rural Development, setting forth certain conditions to be satisfied by the WWTP with respect to receipt from USDA Rural Development of funding for the Project, comprised of a loan in the amount of not-to-exceed $3,619,000 to be represented by the Certificates of Participation. The Installment payments shall be payable during a period of not more than 40 years and the interest rate shall not exceed 1.75% per annum.

During the fiscal year 2016-17, the WWTP spent $3,251,654 for the project which was completed in May 2017. The WWTP received loan funds of $1,895,222 during the fiscal year 2016-17 with the remaining certificates of participation issued of $1,356,432 disbursed to the WWTP during FY 2017-18. The certificates of participation had an outstanding principal balance of $3,360,000 as of June 30, 2020. 14 WASTEWATER TREATMENT PLANT
CITY OF TAFT / FORD CITY – TAFT HEIGHTS SANITATION DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
NOTE 6 – CERTIFICATES OF PARTICIPATION PAYABLE (Continued) During the fiscal year ended June 30, 2020, the following changes occurred in the governmental activities Certificates of Participation Payable (direct placement and direct borrowings consists of) :

Balance Balance Due in
Governmental Activities July 1, 2019 Additions Deletions June 30, 2020 One Year Certificates of Participation Payable $ 3,427,000 $ (67,000) - $ $ 3,360,000 $ 68,000 Total Certificates of Participation
Payable $ 3,427,000 $ (67,000) - $ $ 3,360,000 $ 68,000

Certificates of Participation maturity schedule:

Fiscal year ending
June 30, Principal Interest Total
2021 $ 68,000 $ 58,800 $ 126,800
2022 69,000 57,610 126,610
2023 70,000 56,402 126,402
2024 71,000 55,178 126,178
2025 73,000 53,935 126,935
2026-2030 383,000 250,110 633,110
2031-2035 417,000 215,408 632,408
2036-2040 455,000 177,643 632,643
2041-2045 497,000 136,377 633,377
2046-2050 541,000 91,367 632,367
2051-2055 590,000 42,350 632,350
2056 126,000 2,205 128,205
Totals $ 3,360,000 $ 1,197,385 $ 4,557,385
Certificates of Participation
NOTE 7 – NET POSITION/FUND BALANCES
Net position is divided into three captions. These captions apply to net position as determined at the government-wide level and are described below:

Net Investment in Capital Asset describes the portion of net position which is represented by the current net book value of the District’s capital assets, less the outstanding balance of any debt issued to finance these assets.

Restricted describes the portion of net position which is restricted as to use by the terms and conditions of agreements with outside parties, governmental regulations, laws, or other restrictions which the District cannot unilaterally alter. These principally include debt service requirements.

Unrestricted describes the portion of net position which is not restricted as to use.

Fund balances are divided into five classifications based primarily on the extent to which the WWTP is bound to observe constraints imposed upon the use of the resources in the governmental funds. The classifications are as follows:
15 WASTEWATER TREATMENT PLANT
CITY OF TAFT / FORD CITY – TAFT HEIGHTS SANITATION DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2020
NOTE 7 – NET POSITION/FUND BALANCES (Continued)

1. Nonspendable Fund Balance
That portion of a fund balance that includes amounts that cannot be spent because they are either (a) not in a spendable form, such as prepaid items, inventories of supplies, or loans receivable; or (b) legally or contractually required to be maintained intact, such as the principal portion of an endowment.

2. Restricted Fund Balance
That portion of a fund balance that reflects constraints placed on the use of resources (other than nonspendable items) that are either (a) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation.

3. Committed Fund Balance
That portion of a fund balance that includes amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the government’s highest level of decision making authority and remain binding unless removed in the same manner.

4. Assigned Fund Balance
That portion of a fund balance that includes amounts that are constrained by the government’s intent to be used for specific purposes, but that are neither restricted nor committed. Such intent needs to be established at either the highest level of decision making, or by an official designated for that purpose.

Enabling legislation authorizes the WWTP to assess, levy, charge, or otherwise mandate payment of resources (from external resource providers) and includes legally enforceable requirements that those resources be used only for the specific purposes stipulated in the legislation. Legal enforceability means that the WWTP can be compelled by an external party, such as citizens, public interest groups, or the judiciary to use resources created by enabling legislation only for the purposes specified by the legislation.

5. Unassigned Fund Balance
That portion of a fund balance that includes amounts that do not fall into one of the above categories.

A General Fund is the only fund that should report this category of fund balance.

NOTE 8 – DEFICIT FUND BALANCE
The WWTP Special Revenue Fund has a negative fund balance of $122,075 as of June 30, 2020. The WWTP anticipates that future revenue will be sufficient to cover these deficits.

NOTE 9 – EXCESS OF EXPENDITURES OVER APPROPRIATIONS
Excess of expenditures over appropriations in departments/cost centers of individual funds:

Final
Expenditures Appropriations Excess
WWTP Special Revenue Fund
General government 786,667 781,872 (4,795)
Capital outlay 16,799 (16,799) -
16 REQUIRED SUPPLEMENTARY INFORMATION
Original Final

REVENUES
Intergovernmental $ 1,157,822 $ 1,006,812 $ 549,300 $ (457,512) Use of money and property 11,572 - 11,572 -
Charges for services 46,051 49,288 49,288 -
Total Revenues 1,203,873 1,067,672 610,160 (457,512)

EXPENDITURES
Current:

General government 926,345 781,872 786,667 (4,795)
Capital outlay 10,000 16,799 - (16,799)
Debt service:

Principal retirement 67,000 67,000 67,000 -
Interest and fiscal charges 59,973 59,973 59,973 -
Total Expenditures 1,063,318 908,845 930,439 (21,594)
Excess (Deficiency) of Revenues
Over Expenditures 140,555 158,827 (320,279) (479,106)

OTHER FINANCING SOURCES (USES)
Transfers in 10,000 - - -
Transfers out (150,555) (147,255) (131,200) 16,055
Total other financing sources (uses) (140,555) (147,255) (131,200) 16,055 Net Change in Fund Balance 11,572 - (451,479) (463,051) -
Fund Balance, Beginning of Fiscal year 329,404 329,404 329,404 - Fund Balance (Deficit), End of the Fiscal Year $ 329,404 $ 340,976 $ (122,075) $ (463,051)

WASTEWATER TREATMENT PLANT
Variance with
Final Budget
Positive
(Negative)
Budgeted Amounts Actual
Amounts

CITY OF TAFT / FORD CITY - TAFT HEIGHTS SANITATION DISTRICT

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN

FUND BALANCE - BUDGET AND ACTUAL - SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED JUNE 30, 2020
17 OTHER SUPPLEMENTARY INFORMATION
Original Final

REVENUES
Use of money and property $ 20,000 $ 28,996 $ 28,996 $ - Total Revenues 20,000 28,996 28,996 -
Excess (Deficiency) of Revenues
Over Expenditures 20,000 28,996 28,996 -

OTHER FINANCING SOURCES (USES)
Transfers in 147,255 147,255 131,200 (16,055)
Transfers out (167,255) (176,251) 176,251 -
Total other financing sources (uses) (20,000) (28,996) 131,200 160,196 Net Change in Fund Balance - 160,196 - 160,196
Fund Balance, Beginning of Fiscal Year 4,134,863 4,134,863 4,134,863 - Fund Balance, End of the Fiscal Year $ 4,134,863 $ 4,134,863 $ 4,295,059 $ 160,196 Variance with
Final Budget
Positive
(Negative)
Actual
Amounts

WASTEWATER TREATMENT PLANT

CITY OF TAFT / FORD CITY - TAFT HEIGHTS SANITATION DISTRICT

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN

FUND BALANCE - BUDGET AND ACTUAL - CAPITAL PROJECTS FUND FOR THE FISCAL YEAR ENDED JUNE 30, 2020
Budgeted Amounts
18 WASTEWATER TREATMENT PLANT

CITY OF TAFT/FORD CITY-TAFT HEIGHTS

SANITATION DISTRICT

MANAGEMENT REPORT
AND
AUDITOR’S COMMUNICATION LETTER
June 30, 2020

WASTEWATER TREATMENT PLANT CITY OF TAFT

CITY OF TAFT/FORD CITY-TAFT HEIGHTS

SANITATION DISTRICT
June 30, 2020

TABLE OF CONTENTS
Required Communication under Statement on Auditing Standards No. 114 .......................... 1 Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ................................................................................................................... 4 Current Year Findings .................................................................................................................. 6 Status of Prior Year Findings ....................................................................................................... 7 1 OFFICES: BEVERLY HILLS ∙ CULVER CITY ∙ SANTA MARIA
MEMBER AMERICAN INSTITUTE OF C.P.A.’S ∙ CALIFORNIA SOCIETY OF MUNICIPAL FINANCE OFFICERS ∙ CALIFORNIA ASSOCIATION OF SCHOOL BUSINESS

OFFICIALS

PARTNERS COMMERCIAL ACCOUNTING & TAX SERVICES GOVERNMENTAL AUDIT SERVICES CRAIG A HARTZHEIM, CPA 8383 Wilshire Blvd., SUITE 800 5800 HANNUM AVE., SUITE E HADLEY Y HUI, CPA BEVERLY HILLS, CA 90211 CULVER CITY, CA 90230 ADAM V GUISE, CPA TEL: 310.670.2745 TEL: 310.670.2745
TRAVIS J HOLE, CPA FAX: 310.670.1689 FAX: 310.670.1689
WILSON LAM, CPA www.mlhcpas.com www.mlhcpas.com

May 27, 2025
To the City Council
City of Taft, California
We have audited the financial statements of the governmental activities and each major fund of the Wastewater Treatment Plant of the City of Taft/Ford City-Taft Heights Sanitation District (the WWTP) for the fiscal year ended June 30, 2020. Professional standards require that we provide you with the information about our responsibilities under auditing standards generally accepted in the United States of America and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information to you in a previous letter.

Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the WWTP are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the fiscal year. We noted no transactions entered into by the WWTP during the fiscal year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were:

Management’s estimates of the historical cost and useful lives of certain capital assets are based on historical data and industry guidelines. We evaluated the key factors and assumptions used to develop these estimates and determined that they are reasonable in relation to the financial statements taken as a whole.

The financial statement disclosures are neutral, consistent, and clear. 2 Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management.

Management has corrected all such misstatements. In addition, one of the misstatements detected as a result of audit procedures and corrected by management was material, to the financial statements taken as a whole. The adjustment was to reclassify approximately $498,000 of revenue to a deferred inflow of resources account in the WWTP special revenue fund as the payment was received after the City’s revenue recognition date.

Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations
We have requested certain representations from management that are included in the management representation letter dated May 27, 2025.

Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the City’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

Other Matters
We applied certain limited procedures to the Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – City of Taft/Ford City – Taft Heights Sanitation District which is required supplementary information (RSI) that supplement the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

3 We were engaged to report on the City of Taft/Ford City – Taft Heights Sanitation District Capital Projects budgetary comparison schedule which accompanies the financial statements but is not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

Restriction on Use
This information is intended solely for the use of the Council of the WWTP and management of the WWTP and is not intended to be, and should not be, used by anyone other than these specified parties.

Very truly yours,

MOSS, LEVY & HARTZHEIM, LLP
Culver City, CA
May 27, 2025
4 OFFICES: BEVERLY HILLS ∙ CULVER CITY ∙ SANTA MARIA
MEMBER AMERICAN INSTITUTE OF C.P.A.’S ∙ CALIFORNIA SOCIETY OF MUNICIPAL FINANCE OFFICERS ∙ CALIFORNIA ASSOCIATION OF SCHOOL BUSINESS

OFFICIALS

PARTNERS COMMERCIAL ACCOUNTING & TAX SERVICES GOVERNMENTAL AUDIT SERVICES CRAIG A HARTZHEIM, CPA 8383 Wilshire Blvd., SUITE 800 5800 HANNUM AVE., SUITE E HADLEY Y HUI, CPA BEVERLY HILLS, CA 90211 CULVER CITY, CA 90230 ALEXANDER C HOM, CPA TEL: 310.670.2745 TEL: 310.670.2745 ADAM V GUISE, CPA FAX: 310.670.1689 FAX: 310.670.1689
TRAVIS J HOLE, CPA www.mlhcpas.com www.mlhcpas.com

WILSON LAM, CPA
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL

REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED

IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the City Council
City of Taft, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of the Wastewater Treatment Plan of the City of Taft/Ford City-Taft Heights Sanitation District (the WWTP) as of and for the fiscal year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise the WWTP’s basic financial statements, and have issued our report thereon dated April XX, 2024.

Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the WWTP’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of WWTP’s internal control. Accordingly, we do not express an opinion on the effectiveness of WWTP’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that have not been identified. We did identify certain deficiencies in internal control, described in the accompanying schedule of findings as items 2020-001 and 2020-002 that we consider to be material weaknesses.
5 Compliance and Other Matters
As part of obtaining reasonable assurance about whether the WWTP’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards.

WWTP’s Response to Findings
The WWTP’s responses to the findings identified in our audit are described in the accompanying schedule of findings. The WWTP’s responses were not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on them.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Very truly yours,

MOSS, LEVY & HARTZHEIM, LLP
Culver City, CA
April XX, 2024

WASTEWATER TREATMENT PLAN OF THE

CITY OF TAFT/FORD CITY-TAFT HEIGHTS

SANITATION DISTRICT
June 30, 2020
6 CURRENT YEAR FINDINGS

MATERIAL WEAKNESSES
2020-001 The WWTP’s closing process was not completed timely resulting in audited financial statements that were not completed timely.

Criteria:

The WWTP’s closing process should be completed within six months of fiscal year end in order to allow for the completion of the audited financial statements within nine months of the fiscal year end.

Condition:

The WWTP’s closing process was not completed within six months of the end of the fiscal year.

Effect:

Completing the closing process and issuing audited financial statements in a timely manner helps the WWTP in maintaining proper internal controls over operations.

Recommendation:

We recommend that the WWTP complete the closing process within six months of the fiscal year end and to issue audited financial statements within nine months of the fiscal year end.

Management’s response:

The City has experienced significant turnover and understaffing in its Finance Department. To alleviate this, an outside financial consultant has been hired to assist with the closing process and other finance department responsibilities. Beginning in the 2024-2025 fiscal year, the City’s financial records will be closed timely.
2020-002 The WWTP did not follow the WWTP’s policy regarding the recognition of revenue received after the WWTP’s modified accrual period.

Criteria:

The WWTP’s closing process should be completed within six months of fiscal year end in order to allow for the completion of the audited financial statements within one year of the fiscal year end.

Condition:

The WWTP should follow the adopted policy on revenue recognition on the modified accrual basis.

Effect:

The WWTP recognized $498,000 of revenue that was received beyond the WWTP’s sixty day modified accrual basis of accounting revenue recognition period.

WASTEWATER TREATMENT PLAN OF THE

CITY OF TAFT/FORD CITY-TAFT HEIGHTS

SANITATION DISTRICT
June 30, 2020
7 CURRENT YEAR FINDINGS (Continued
Recommendation:

We recommend that the WWTP follow the established modified accrual basis of accounting revenue recognition period.

Management’s response:

As a part of the City’s closing process, it will consider all measurable and significant nonexchange revenue transactions collected after 60 days. If the cash receipt is related to the prior fiscal year, the availability period will also be considered and recorded, as necessary.

STATUS OF PRIOR YEAR FINDINGS
No findings noted in the prior fiscal year.

REVIEWED BY:

CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: JUNE 17, 2025
TO: HONORABLE MAYOR AND COUNCIL MEMBERS

AGENDA MATTER:

ANNUAL AUDITED FINANCIAL STATEMENTS FOR FY 2020-2021
SUMMARY STATEMENT:

Attached is the Annual Audited Reports for the years ended June 30, 2021, which includes the Annual Comprehensive Financial Report (ACFR), Management Report (City wide), Wastewater Treatment Plant Financial Statements (WWTP) and Management Report for Wastewater Treatment Plant.

RECOMMENDED ACTION
Motion to receive and file the Annual Audited Comprehensive Financial Reports for the year ended June 30, 2021 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, Comprehensive Annual Financial Reports dated June 30, 2021, and Management Report and Auditor’s
Communication Letter for the City, WWTP Financial
Statements and Management Report for Wastewater
Treatment Plant
PREPARED BY: Teresa Binkley, Finance Director

CITY OF TAFT

ANNUAL FINANCIAL REPORT

FOR THE FISCAL YEAR ENDED
JUNE 30, 2021
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i

CITY OF TAFT

ANNUAL FINANCIAL REPORT
JUNE 30, 2021

TABLE OF CONTENTS

FINANCIAL SECTION

Independent Auditor’s Report ................................................................................................................... 1 Basic Financial Statements
Government-wide Financial Statements
Statement of Net Position ................................................................................................................. 5 Statement of Activities ..................................................................................................................... 6 Governmental Funds Financial Statements
Balance Sheet ................................................................................................................................... 8 Reconciliation of the Balance Sheet of Governmental
Funds to the Statement of Net Position .................................................................................... 11 Statement of Revenues, Expenditures, and Changes
in Fund Balances ...................................................................................................................... 12 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds
to the Statement of Activities .................................................................................................. 15 Proprietary Funds Financial Statements
Statement of Net Position ............................................................................................................... 16 Statement of Revenues, Expenses, and Changes in Fund Net Position .......................................... 18 Statement of Cash Flows ................................................................................................................ 20

Fiduciary Funds Financial Statements
Statement of Net Position ............................................................................................................... 22 Statement of Changes in Net Position ............................................................................................ 23 Notes to Basic Financial Statements .................................................................................................. 25 Required Supplementary Information
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – General Fund .......................................................................................... 63 Schedule of Plan’s Proportionate Share of Net Pension Liability and Related Ratios as of Measurement Date – Combined Plan .................................................................................. 64 Schedule of Pension Contributions – Combined Plan .................................................................... 66 Other Supplemental Information
Major Fund Budgetary Comparison Schedule
Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – WWTP Capital Projects Fund ................................................................ 71

CITY OF TAFT

ANNUAL FINANCIAL REPORT
JUNE 30, 2021
TABLE OF CONTENTS (Continued)
Non-Major Governmental Funds
Combining Balance Sheet .............................................................................................................. 74 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ......................................................................................................................... 76 Schedule of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual –
Traffic Safety Special Revenue Fund ................................................................................ 78 Gas Tax Special Revenue Fund ......................................................................................... 79 Inmate Welfare Trust Special Revenue Fund .................................................................... 80 WWTP Special Revenue Fund .......................................................................................... 81 TDA Special Revenue Fund .............................................................................................. 82 Asset Forfeiture Special Revenue Fund ............................................................................ 83 Landscape Assessment District Special Revenue Fund .................................................... 84 Crime Prevention Special Revenue Fund .......................................................................... 85 RMRA Relief Special Revenue Fund................................................................................ 86 Private-Purpose Trust Funds
Combining Statement of Net Position - Private-Purpose Trust Funds ........................................... 89 Combining Statement of Changes in Net Position -
Private- Purpose Trust Funds ................................................................................................... 90 1 OFFICES: BEVERLY HILLS ∙ CULVER CITY ∙ SANTA MARIA MEMBER AMERICAN INSTITUTE OF C.P.A.’S ∙ CALIFORNIA SOCIETY OF MUNICIPAL FINANCE OFFICERS ∙ CALIFORNIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS

PARTNERS COMMERCIAL ACCOUNTING & TAX SERVICES GOVERNMENTAL AUDIT SERVICES CRAIG A HARTZHEIM, CPA 8383 WILSHIRE BLVD., SUITE 800 5800 HANNUM AVENUE, SUITE E HADLEY Y HUI, CPA BEVERLY HILLS, CA 90212 CULVER CITY, CA 90230 ADAM V GUISE, CPA TEL: 310.670.2745 TEL: 310.670.2745
TRAVIS J HOLE, CPA FAX: 310.670.1689 FAX: 310.670.1689
WILSON LAM, CPA www.mlhcpas.com www.mlhcpas.com
INDEPENDENT AUDITOR’S REPORT
To the City Council
City of Taft, California
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Taft, California (City) as of and for the fiscal year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
2 Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Taft, California, as of June 30, 2021, and the respective changes in financial position, and, where applicable, cash flows thereof, for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters
Required Supplementary Information
Management has omitted the Management’s Discussion and Analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinion on the basic financial statements is not affected by this missing information.

Accounting principles generally accepted in the United States of America require that the budgetary comparison information on pages 61 and 62, the schedule of plan’s proportionate share of net pension liability on page 63 and the schedule of pension contributions on page 65, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Taft, California’s basic financial statements. The WWTP Capital Projects budgetary comparison schedule, combining and individual non-major governmental and fiduciary funds financial statements and schedules are presented for purposes of additional analysis and are not required parts of the basic financial statements.

The WWTP Capital Projects budgetary comparison schedule, combining and individual non-major governmental and fiduciary funds financial statements and schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements.

Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the WWTP Capital projects budgetary comparison schedule, combining and individual non-major governmental and fiduciary funds financial statements and schedules are fairly stated in all material respects in relation to the basic financial statements as a whole. 3 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated May 27, 2025, on our consideration of the City of Taft, California’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City of Taft, California’s internal control over financial reporting and compliance.

Moss, Levy & Hartzheim, LLP
Culver City, California
May 27, 2025
4 This page intentionally left blank
ASSETS
Cash and investments 5,843,970 $ $ 10,323,268 $ 16,167,238 Restricted cash and investments - 46,141 46,141
Cash and investments with fiscal agents 2,979,860 2,979,860 - Accounts receivable 995,936 785,449 1,781,385
Interest receivable 2,997 946 3,943
Internal balances (1,431,190) 1,431,190 -
Notes receivable 3,572,404 3,572,404 -
Prepaid expenses 110,652 - 110,652
Deposits - 17,467 17,467
Capital assets, not being depreciated 1,412,591 11,850 1,424,441 Capital assets, being depreciated 27,380,903 12,774,109 40,155,012 Capital assets, accumulated depreciation (14,682,797) (8,522,351) (23,205,148) Total assets 26,185,326 16,868,069 43,053,395

DEFERRED OUTFLOWS OF RESOURCES
Pension related 1,721,851 1,209,948 2,931,799
Total deferred outflows of resources 1,721,851 1,209,948 2,931,799

LIABILITIES
Accounts payable 289,075 147,642 436,717
Accrued payroll 156,554 35,890 192,444
Accrued interest payable 4,160 - 4,160
Unearned revenue 248,534 16,448 264,982
Deposits payable 843 57,388 58,231
Noncurrent liabilities:

Due within one year 211,743 17,117 228,860
Due in more than one year 3,652,037 51,353 3,703,390
Net pension liability 7,415,271 4,377,877 11,793,148
Total liabilities 11,978,217 4,703,715 16,681,932

DEFERRED INFLOWS OF RESOURCES
Pension related 251,835 245,688 497,523
Total deferred inflows of resources 251,835 245,688 497,523

NET POSITION
Net investment in capital assets 10,458,697 4,263,608 14,722,305 Restricted for:

Streets and roads 955,094 - 955,094
Public safety 285,635 - 285,635
Community development 4,149,381 4,149,381 -
Capital projects - WWTP 4,439,862 4,439,862 -
Unrestricted (4,611,544) 8,865,006 4,253,462
Total net position $ 15,677,125 $ 13,128,614 $ 28,805,739

See accompanying notes to financial statements

CITY OF TAFT

STATEMENT OF NET POSITION
JUNE 30, 2021
Governmental
Activities
Business-type
Activities Total
5 CITY OF TAFT

STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
Expenses
Governmental activities:

General government (2,612,951) $ 2,705,516 $ 1,046,658 $ -$ Public safety (4,210,044) 32,211 642,469 -
Public works (1,333,515) 284,714 381,938 180,068
Health and welfare (692,641) 67,974 3 -
Community development (697,861) - 1,263 -
Interest on long-term debt (70,436) - - -
Total governmental activities (9,617,448) 3,090,415 2,072,331 180,068 Business-type activities:

Community correctional facility (CCF) (11,595,836) 9,717,878 - - Federal WWTP (721,344) 776,663 - -
Sewer (1,082,941) 1,233,109 - -
Refuse (914,849) 1,025,535 - -
Transit (722,249) 485,089 - -
Total business-type activities (15,037,219) 13,238,274 - - Total government $ (24,654,667) $ 16,328,689 $ 2,072,331 180,068$ General revenues:

Taxes:

Property taxes
Sales tax
Other taxes
Investment earnings
Miscellaneous
Total general revenues
Change in net position
Net position, beginning of fiscal year
Net position, end of fiscal year
See accompanying notes to financial statements
Program Revenues
Charges for
Services
Operating Grants
and Contributions
Capital
Grants and
Contributions
6 Net (Expense) Revenue and Change in Net Position
$ - 1,139,223 $ 1,139,223 $
- (3,535,364) (3,535,364)
- (486,795) (486,795)
- (624,664) (624,664)
- (696,598) (696,598)
- (70,436) (70,436)
- (4,274,634) (4,274,634)
(1,877,958) - (1,877,958)
55,319 - 55,319
150,168 - 150,168
110,686 - 110,686
(237,160) - (237,160)

(1,798,945) - (1,798,945)
(1,798,945) (4,274,634) (6,073,579)
- 1,641,846 1,641,846
- 1,597,773 1,597,773
- 151,347 151,347
26,912 453,370 480,282
245,524 502,504 748,028
272,436 4,346,840 4,619,276
(1,526,509) 72,206 (1,454,303)
14,655,123 15,604,919 30,260,042
$ 13,128,614 15,677,125 $ 28,805,739 $
Business-type
Activities Total
Governmental
Activities
7 Revolving Revolving
Loan CDBG Loan Home
Special Special
Revenue Revenue
ASSETS General Fund Fund
Cash and investments $ 10,176 - $ - $
Restricted cash and investments 2,979,860 - -
Receivables:

Accounts 445,819 - 5,282
Interest 2,385 - 4
Notes 1,808,370 - 1,558,181
Prepaid items 108,186 - -
Total assets $ 3,536,250 $ 1,818,546 $ 1,563,467

LIABILITIES, DEFERRED INFLOW OF RESOURCES, AND FUND BALANCES

LIABILITIES
Accounts payable $ 205,703 $ 10,176 $ -
Accrued payroll 141,327 - -
Due to other funds - - 1,759
Deposit payable 843 - -
Unearned revenue 149,394 - -
Advances from 1,310,849 - -
Total liabilities 1,808,116 10,176 1,759

DEFERRED INFLOW OF RESOURCES
Unavailable revenue - 1,808,370 1,558,181
Total deferred inflow of resources 1,808,370 - 1,558,181

FUND BALANCES
Nonspendable 108,186 - -
Restricted - - 3,527
Unassigned 1,619,948 - -
Total fund balances (deficits) 1,728,134 - 3,527
Total liabilities, deferred inflow of
resources, and fund balances $ 3,536,250 $ 1,818,546 $ 1,563,467 See accompanying notes to financial statements

CITY OF TAFT

GOVERNMENTAL FUNDS

BALANCE SHEET
JUNE 30, 2021
8 WWTP Total
Capital Non-major
Projects Governmental
Fund Funds Total
$ 4,439,506 $ 1,380,824 $ 5,830,506
- - 2,979,860
- 544,835 995,936
356 252 2,997
- 205,853 3,572,404
- - 108,186
$ 4,439,862 $ 2,131,764 $ 13,489,889
$ - $ 71,999 $ 287,878
- 9,558 150,885
- 118,582 120,341
- - 843
- 99,140 248,534
- 1,310,849 -
- 299,279 2,119,330
- 712,022 4,078,573
- 712,022 4,078,573
- - 108,186
4,439,862 1,308,010 5,751,399
- (187,547) 1,432,401
4,439,862 1,120,463 7,291,986
$ 4,439,862 $ 2,131,764 $ 13,489,889
9 10
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CITY OF TAFT

GOVERNMENTAL FUNDS

RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS

TO THE STATEMENT OF NET POSITION
JUNE 30, 2021
Fund balances of governmental funds 7,291,986 $
Amounts reported for governmental activities in the statement of net position are different because:

Capital assets, net of accumulated depreciation, used in governmental activities are not current financial resources. Therefore, they are not reported in the governmental funds.

Total capital assets 28,793,495 $
Accumulated depreciation (14,682,798) 14,110,697
Long-term liabilities are not due and payable in the current period and, therefore, are not reported in the governmental funds. Long-term liabilities include certificates of participation , lease refinancing bonds, compensated absences, and net pension liability. (11,279,051) Deferred outflows and inflows of resources relating to pensions: In governmental funds, deferred outflows and inflows of resources relating to pensions are not reported because they are applicable to future periods. In the statement of net position, deferred outflows and inflows of resources relating to pensions are reported.

Deferred inflows of resources relating to pensions (251,835) $ Deferred outflows of resources relating to pensions 1,721,851 1,470,016 Interest on long-term liabilities is not due and payable in the current period and, therefore, not reported in the governmental funds. (4,160) Internal service funds are used by management to charge the costs of certain activities such as vehicle maintenance to individual funds.

The assets and the liabilities of the internal service fund are reported in the statement of net position. Compensated absences are only reported on the full accrual basis and must be added back to the governmental fund balances. 9,064
Certain revenues are unavailable in the governmental funds because the availability criteria is not met. These revenues are recognized in the statement of net position. 4,078,573
Net position of governmental activities 15,677,125 $
See accompanying notes to financial statements
11 Revolving Revolving
Loan CDBG Loan Home
Special Special
Revenue Revenue
General Fund Fund

REVENUES
Property taxes $ - 1,641,846 $ - $
Sales taxes - 1,430,112 -
Other taxes - 319,008 -
Licenses, permits, and fees - 409,116 -
Fines and forfeitures - 1,366 -
Use of money and property 84 561,256 371
Intergovernmental 7,170 665,810 8,274
Current service charges - 2,578,725 -
Other - 371,290 -
Total revenues 7,978,529 7,254 8,645

EXPENDITURES
Current:

General government - 1,509,969 -
Public safety - 3,685,572 -
Public works - 906,735 -
Health and welfare - - -
Community development 822 616,366 52,438
Capital outlay - 340,835 -
Debt service:

Principal retirement - 85,000 -
Interest and fiscal charges - 13,298 -
Total expenditures 7,157,775 822 52,438
Excess of revenues
over (under) expenditures 820,754 6,432 (43,793)

OTHER FINANCING SOURCES (USES)
Transfers in 6,449 - -
Transfers out - (6,449) -
Total other financing sources (uses) 6,449 (6,449) -
Net change in fund balances 827,203 (17) (43,793)
Fund balances, beginning of fiscal year 900,931 17 47,320 Fund balances, end of fiscal year $ 1,728,134 $ - $ 3,527 See accompanying notes to financial statements

CITY OF TAFT

STATEMENT OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCES
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
12 WWTP Total
Capital Non-major
Projects Governmental
Fund Funds Total
$ - $ - $ 1,641,846
- - 1,430,112
- - 319,008
- - 409,116
- 4,669 6,035
13,603 9,270 584,584
- 1,606,988 2,288,242
- 108,582 2,687,307
- 3 371,293
13,603 1,729,512 9,737,543
- 792,347 2,302,316
- 157,110 3,842,682
- 25,533 932,268
- 42,687 42,687
- - 669,626
- - 340,835
- 68,000 153,000
- 58,800 72,098
- 1,144,477 8,355,512
13,603 585,035 1,382,031
131,200 310,449 448,098
- (441,649) (448,098)
131,200 (131,200) -
144,803 453,835 1,382,031
4,295,059 666,628 5,909,955
$ 4,439,862 $ 1,120,463 $ 7,291,986
13 14
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Net change in fund balances of governmental funds $ 1,382,031 Amounts reported for governmental activities in the statement of activities differs from the amounts reported in the statement of revenues, expenditures, and changes in fund balance because:

Governmental funds report capital outlay as expenditures. However, in the statement of activities, the costs of those assets are allocated over their estimated useful lives as depreciation expense.

This activity is reconciled as follows:

Capital outlay 340,835$
Less road maintenance and repairs classified as public works expense (10,479) Loss on disposal of assets 6,723
Depreciation expense (1,343,741) (1,006,662)
Certain notes receivable are reported in the governmental funds as expenditures and then offset as unavailable revenue as they are not available to pay current expenditures. Likewise, when the note is collected, it is reflected in revenue.

This is the net change between notes receivable collected and issued. (47,889) In governmental funds, pension costs are recognized when employer contributions are made. In the statement of activities, pension costs are recognized on the accrual basis. This fiscal year, the difference between accrual-basis pension costs and actual employer contributions was:

Pension costs (406,474)
Debt repayments are reported as expenditures in the governmental funds. The repayment is not an expense in the statement of activities as it is a reduction of a long-term liability. The balance for compensated absences reflects the difference between absences accrued and absences paid.

Principal payment bond certificates of participation 153,000 Compensated absences (3,462)
Interest payable on long-term liabilities is not due and payable in the current period and, therefore, is not recorded in the current period. 1,662 Change in net position of governmental activities $ 72,206 See accompanying notes to financial statements
FOR THE FISCAL YEAR ENDED JUNE 30, 2021

CITY OF TAFT

GOVERNMENTAL FUNDS

RECONCILIATION OF STATEMENT OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES

TO THE STATEMENT OF ACTIVITIES
15 Major
Major Enterprise Major
Enterprise Federal Enterprise
CCF WWTP Sewer
Fund Fund Fund
ASSETS
Current assets:

Cash and investments $ 3,210,334 $ 1,910,011 $ 3,533,661 Restricted cash and investments - - -
Receivables:

Accounts 97,182 47,059 155,327
Interest 69 304 268
Prepaid items - - -
Deposits - - 17,467
Total current assets 3,307,585 1,957,374 3,706,723
Noncurrent assets:

Advance to - 3,279,743 -
Capital assets, not being depreciated 11,850 - -
Capital assets, being depreciated 339,039 5,903,542 2,915,878 Capital assets, accumulated depreciation (297,503) (4,493,807) (1,963,360) Total noncurrent assets 53,386 4,689,478 952,518
Total assets 3,360,971 6,646,852 4,659,241

DEFERRED OUTFLOWS OF RESOURCES
Pension related 1,039,670 18,136 17,580
Total deferred outflows of resources 1,039,670 18,136 17,580

LIABILITIES
Current Liabilities:

Accounts payable 58,877 11,448 53,864
Accrued payroll 3,294 2,937 4,025
Due to other funds - - -
Unearned revenue - - -
Deposits payable - - 26,426
Current portion of compensated absences - 2,548 4,732
Total current liabilities 62,171 16,933 89,047
Noncurrent liabilities:

Compensated absences - 7,645 14,196
Net pension liability 3,821,146 62,079 57,205
Total noncurrent liabilities 3,821,146 69,724 71,401
Total liabilities 3,883,317 86,657 160,448

DEFERRED INFLOWS OF RESOURCES
Pension related 204,581 779 1,505
Total deferred inflows of resources 204,581 779 1,505

NET POSITION
Net investment in capital assets 53,386 1,409,735 952,518 Unrestricted 259,357 5,167,817 3,562,350
Total net position $ 312,743 $ 6,577,552 $ 4,514,868
See accompanying notes to financial statements

CITY OF TAFT

STATEMENT OF NET POSITION

PROPRIETARY FUNDS
JUNE 30, 2021
Business-type Activities
16 Governmental
Activities
Major Major
Enterprise Enterprise Total Internal
Transit Refuse Enterprise Service
Fund Fund Funds Fund
$ 1,669,262 - $ $ 10,323,268 $ 13,464
46,141 - 46,141 -
351,923 133,958 785,449 -
- 305 946 -
- - - 2,466
- - 17,467 -
398,064 1,803,525 11,173,271 15,930
- - 3,279,743 -
- - 11,850 -
3,020,607 595,043 12,774,109 -
(1,200,851) (566,830) (8,522,351) -
1,819,756 28,213 7,543,351 -
2,217,820 1,831,738 18,716,622 15,930
99,538 35,024 1,209,948 -
99,538 35,024 1,209,948 -
4,021 19,432 147,642 1,197
16,710 8,924 35,890 5,669
1,848,553 - 1,848,553 -
11,448 5,000 16,448 -
- 30,962 57,388 -
3,105 6,732 17,117 9,064
1,883,837 71,050 2,123,038 15,930
9,315 20,197 51,353 -
333,342 104,105 4,377,877 -
342,657 124,302 4,429,230 -
2,226,494 195,352 6,552,268 15,930
32,610 6,213 245,688 -
32,610 6,213 245,688 -
1,819,756 28,213 4,263,608 -
(1,761,502) 1,636,984 8,865,006 -
$ 58,254 $ 1,665,197 $ 13,128,614 $ -
Business-Type Activities
17 Major
Major Enterprise Major
Enterprise Federal Enterprise
CCF WWTP Sewer
Fund Fund Fund

OPERATING REVENUES
Charges for services $ 776,663 9,682,508 $ 1,218,853 $
Connection and installation fees - - 6,305
Other - 35,370 7,951
Total operating revenues 9,717,878 776,663 1,233,109

OPERATING EXPENSES
Salaries and wages 86,782 6,286,845 85,362
Training and development - 7,258 -
Contract and professional services 48,711 1,259,887 650 Maintenance and operations 7,032 85,204 567,628
Materials and supplies 2,897 187,875 421
Insurance 37,969 779,148 28,836
Utilities 53,760 402,962 186
Administrative service charges 54,101 - 248,418
Depreciation 237,550 27,931 73,533
Bad debt expense 164,888 - 4,742
Other operating expenses 27,654 2,558,726 73,165
Total operating expenses 11,595,836 721,344 1,082,941
Operating income (loss) (1,877,958) 55,319 150,168

NONOPERATING REVENUES (EXPENSES)
Interest earnings on investments 8,949 503 6,905
Intergovernmental - - -
Total nonoperating revenues (expenses) 503 8,949 6,905
Changes in net position (1,877,455) 64,268 157,073
Total net position, beginning of fiscal year 2,190,198 6,513,284 4,357,795 Total net position, end of fiscal year $ 312,743 $ 6,577,552 $ 4,514,868 See accompanying notes to financial statements
Business-type Activities

CITY OF TAFT

STATEMENT OF REVENUES, EXPENSES, AND

CHANGES IN FUND NET POSITION

PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
18 Governmental
Activities
Major Major
Enterprise Enterprise Total Internal
Transit Refuse Enterprise Service
Fund Fund Funds Fund
$ 1,025,535 484,719 $ $ 13,188,278 $ 205,716
- - 6,305 -
- 370 43,691 -
1,025,535 485,089 13,238,274 205,716
352,660 157,310 6,968,959 164,455
- - 7,258 -
7,968 403,218 1,720,434 -
102,656 186,976 949,496 5,168
14,233 1,154 206,580 8,093
25,843 28,338 900,134 -
5,595 - 462,503 6,130
- 64,162 366,681 13,043
132,616 23,625 495,255 -
- 3,404 173,034 -
80,678 46,662 2,786,885 8,827
722,249 914,849 15,037,219 205,716
(237,160) 110,686 (1,798,945) -
- 10,555 26,912 -
245,524 - 245,524 -
245,524 10,555 272,436 -
8,364 121,241 (1,526,509) -
49,890 1,543,956 14,655,123 -
$ 58,254 $ 1,665,197 $ 13,128,614 $ -
Business-type Activities
19 Major
Major Enterprise Major
Enterprise Federal Enterprise
CCF WWTP Sewer
Fund Fund Fund
Cash Flows from Operating Activities:

Cash received from customers and users 11,626,415 $ 729,601 $ 1,197,721 $ Cash paid to suppliers for goods and services (5,335,335) (398,831) (885,134) Cash paid to employees for services (6,397,450) (85,165) (71,085) Net cash provided (used) by operating activities (106,370) 245,605 241,502 Cash Flows from Capital and Related Financing Activities:

Acquisition and construction of capital assets - - -
Capital grant for acquisiton of electric bus - - -
Net cash provided (used) by capital and related financing activities - - - Cash Flows from Non-Capital Financing Activities:

Cash received (paid) to/from other funds, including interest - 52,386 - Net Cash provided by Non-Capital Financing Activities: - 52,386 - Cash Flows from Investing Activities:

Interest received 967 9,954 7,482
Net Cash provided (used) by investing activities 967 9,954 7,482 Net increase (decrease) in cash and cash equivalents (105,403) 307,945 248,984 Cash and Cash Equivalents at Beginning of Fiscal Year 3,315,737 1,602,066 3,284,677 Cash and Cash Equivalents at End of Fiscal Year $ 1,910,011 3,210,334 $ 3,533,661 $ Reconciliation to Statement of Net Position:

Cash and investments 3,210,334 $ 1,910,011 $ 3,533,661 $ Restricted cash and investments - - -
Total cash and cash equivalents $ 1,910,011 3,210,334 $ 3,533,661 $ Reconciliation of Operating Income (Loss) to Net Cash
Provided (Used) by Operating Activities:

Operating income (loss) (1,877,958) $ 55,319 $ 150,168 $ Adjustments to reconcile operating income (loss) to
net cash provided (used) by operating activities:

Depreciation 27,931 237,550 73,533
(Increase) decrease in accounts receivable 1,908,537 (47,062) (35,388) (Increase) decrease in prepaid expenses 9,690 - -
(Increase) decrease in deposits - - (17)
(Increase) decrease in deferred outflows of resources - pension 47,943 730 542 Increase (decrease) in deferred inflows of resources - pension (116,122) (1,768) (1,312) Increase (decrease) in net pension liability 415,235 6,322 4,692 Increase (decrease) in accounts payable (63,965) (1,819) 36,476 Increase (decrease) in accrued payroll (251,208) (250) 1,496 Increase (decrease) in unearned revenue - - -
Increase (decrease) in deposits payable - - 2,453
Increase (decrease) in compensated absences (206,453) (3,417) 8,859 Total adjustments 1,771,588 190,286 91,334
Net cash provided (used) by operating activities $ (106,370) $ 245,605 $ 241,502 See accompanying notes to financial statements

CITY OF TAFT
Business-type Activities

STATEMENT OF CASH FLOWS

PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
20 Governmental
Activities
Major Major
Enterprise Enterprise Total Internal
Transit Refuse Enterprise Service
Fund Fund Funds Fund
$ 991,311 125,445 $ 14,670,493 $ 205,716 $
(719,072) (236,262) (7,574,634) (43,335)
(134,771) (326,617) (7,015,088) (161,088)
137,468 (437,434) 80,771 1,293
- (245,895) (245,895) -
- 245,525 245,525 -
- (370) (370) -
- 483,915 536,301 -
- 483,915 536,301 -
11,382 - 29,785 -
11,382 - 29,785 -
148,850 46,111 646,487 1,293
1,520,412 30 9,722,922 12,171
$ 1,669,262 46,141 $ 10,369,409 $ 13,464 $
$ 1,669,262 - $ 10,323,268 $ 13,464 $
- 46,141 46,141 -
$ 1,669,262 46,141 $ 10,369,409 $ 13,464 $
$ 110,686 (237,160) $ (1,798,945) $ - $
23,625 132,616 495,255 -
(39,224) (336,804) 1,450,059 -
- - 9,690 (1,864)
- - (17) -
2,422 555 52,192 -
(5,865) (1,344) (126,411) -
20,973 4,807 452,029 -
711 11,917 (16,680) (210)
5,361 1,673 (242,928) 583
(22,840) 5,000 (17,840) -
2,925 - 5,378 -
3,152 16,848 (181,011) 2,784
(200,274) 26,782 1,879,716 1,293
$ (437,434) $ 137,468 $ 80,771 $ 1,293
Business-type Activities
21 Inmate
Private-Purpose Custodial
Trust Funds Fund
ASSETS
Cash and investments $ 358,031 $ 11,612
Interest receivable 138 -
Capital assets - nondepreciable 1,698,163 -
Capital assets - being depreciated 407,116 -
Capital assets - accumulated depreciation (277,017) -
Total assets $ 2,186,431 $ 11,612

LIABILITIES
Accounts payable - -
Accrued payroll 1,045 -
Accrued interest payable 14,737 -
Loan payable to City of Taft 1,588,959 -
Bonds payable 1,408,000 -
Total liabilities 3,012,741 -

NET POSITION
Unrestricted (826,310) -
Restricted for inmates - 11,612
Total net position (deficit) $ (826,310) $ 11,612
See accompanying notes to financial statements

CITY OF TAFT

STATEMENT OF NET POSITION

FIDUCIARY FUNDS
JUNE 30, 2021
22 Private Purpose
Trust Funds
Inmate Custodial
Fund
Additions:

Investment revenue $ 4,234 $ -
Deposits into inmate accounts - 482,677
Taxes and assessments 756,583 -
Total additions 760,817 482,677
Deductions:

Community development 352,502 -
Interest expense 46,561 -
Payments on behalf of inmates - 587,878
Depreciation 10,178 -
Total deductions 409,241 587,878
Change in net position 351,576 (105,201)
Net Position (Deficit) - beginning of fiscal year
as originally stated (1,168,512) -
Prior period adjustments (9,374) 116,813
Net Position (Deficit) - beginning of fiscal year
as restated (1,177,886) 116,813
Net Position (Deficit) - end of fiscal year $ (826,310) $ 11,612 See accompanying notes to financial statements
FOR THE FISCAL YEAR ENDED JUNE 30, 2021

STATEMENT OF CHANGES IN NET POSITION

FIDUCIARY FUNDS

CITY OF TAFT
23 24
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CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
25 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The City of Taft, California (the City), which was founded on November 7, 1910, has a population of 9,052 living within an area of 15.05 square miles. It is located in Western Kern County 119 miles northwest of Los Angeles, 280 miles south of San Francisco, and 37 miles southwest of Bakersfield in the foothills of the western edge of southern San Joaquin Valley.

The financial statements of the City have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles.

A. Reporting Entity
In evaluating how to define the City for financial reporting purposes, management has considered all potential component units. The decision to include a potential component unit in the reporting entity was made by applying the criteria set forth in the U.S. GAAP. The basic—but not the only—criterion for including a potential component unit within the reporting entity is the governing body’s ability to exercise oversight responsibility.

The most significant manifestation of this ability is financial interdependency. Other manifestations of the ability to exercise oversight responsibility include, but are not limited to, the selection of the governing authority, the designation of management, the ability to significantly influence operations and accountability for fiscal matters. The other criteria used to evaluate potential component units for inclusion or exclusion from the reporting entity is the existence of special financing relationships, regardless of whether the City is able to exercise oversight responsibilities. Based upon the application of these criteria, the following is a brief review of each potential component unit addressed in defining the City’s reporting entity.

Included within the reporting entity:
 Taft Public Financing Authority. A nonprofit public benefit corporation created in 1994 through a Joint Exercise of Powers agreement between the City of Taft and the Taft Community Development Agency established for the purpose of, among other things, issuing bonds to provide financing and refinancing for public capital improvements of the City and Agency. (Separate financial statements are not prepared for this entity.)
 Taft Public Improvement Corporation. A nonprofit public benefit corporation created in 1989 to provide services for the betterment of the City. These services include constructing various capital improvements for the City, assisting with the creation or expansion of the City’s facilities, the purchase and sale of real or personal property and assisting the City to finance, acquire, construct, and install such property. (Separate financial statements are not prepared for this entity.)  Greater Taft Transportation Authority. The Greater Taft Transportation Authority (GTTA) was formed in April 2001 as a joint exercise of powers between the City of Taft and Taft Community Development Agency pursuant to the California Government Code Section 6500 et seq. (Separate financial statements are not prepared for the GTTA.)

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
26 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) B. Accounting and Reporting Policies
The City has conformed to the pronouncements of the GASB, which are the primary authoritative statements of accounting principles generally accepted in the United States of America applicable to state and local governments.

C. Fund Accounting
The accounts of the City are organized on the basis of funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, deferred inflow/outflow of resources, fund equity, revenues, and expenditures/expenses. Government resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled. The various funds are grouped, in the financial statements in this report, into generic fund types and broad categories as follows:

Governmental Funds:
 General Fund. The General Fund is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in other funds.  Special Revenue Funds. The Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes.  Capital Projects Fund. The Capital Project Fund is used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by Proprietary Funds).

Proprietary Funds:
 Enterprise Funds. The Enterprise Funds are used to account for operations that are financed and operated in a manner similar to a private business enterprise – where the intent of the City Council is that the costs (expenses including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges.  Internal Service Fund – Garage Fund. The Garage Fund is used to account for the cost of providing vehicle maintenance to operating funds. Costs are recovered by user charges.

Fiduciary Funds:

 Custodial Funds. The Custodial Funds are account for activities carried out exclusively for the benefit of others outside the City but not administered through other fiduciary trusts or equivalent arrangements. for assets held by the City as an agent. City has one custodial fund, the Inmate Custodial Fund, which records amounts earned by or deposited on behalf of inmates for utilization in the prison commissary.

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
27 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. Fund Accounting (Continued)
 Private Purpose Funds. These funds are for disbursements made only for those activities to wind down the business of the former Taft Community Development Agency (TCDA). These activities include but are not limited to the payment of debt service related to the bonds issued by the TCDA as well as other contractual commitments.

D. Basis of Accounting/Measurement Focus
Government-wide Financial Statements
The City’s Government-wide Financial Statements include a Statement of Net Position and a Statement of Activities (including changes in Net Position). These statements present summaries of governmental and business-type activities of the City. Fiduciary activities of the City are not included in these statements.

These statements are presented on an “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all the City’s assets and liabilities, including capital assets and infrastructure as well as long-term debt, are included in the accompanying Statement of Net Position. The Statement of Activities presents changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which the liability is incurred. The Statement of Activities demonstrates the degree to which the direct expenses of a given function are offset by program revenues. Direct expenses are those that are clearly categories: 1) charges for services, 2) operating grants and contributions, and 3) capital grants and contributions.

Charges for services include revenues from customers or applicants who purchase, use, or directly benefit from the goods, services, or privileges provided by a given function. Grants and contributions include revenues restricted to meeting the operational or capital requirements of a particular function. Taxes and other items not properly included among program revenue are reported as general revenue.

Certain eliminations have been made as prescribed by GASB Statement No. 34 in regard to interfund activities, payables, and receivables. All internal balances in the Statement of Net Position have been eliminated.

Governmental Fund Financial Statements
Governmental Fund Financial Statements include a Balance Sheet, and a Statement of Revenues, Expenditures, and Changes in Fund Balances for all major governmental funds and aggregated non-major funds. An accompanying schedule is presented to reconcile and explain the differences in fund balances as presented in these statements to the net position presented in the government-wide financial statements. The City has presented all major funds that met the qualifications of GASB Statement No. 34.

The governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under the current financial resources’ measurement focus, only current assets, deferred outflows of resources, current liabilities and deferred inflows of resources are generally included on their balance sheets. The reported fund balance is considered to be a measure of “available spendable resources”. The governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in fund balance. Accordingly, they are said to present a summary of sources and uses of “available spendable resources” during a period.

Noncurrent portions of long-term receivables due to governmental funds are reported on their balance sheets in spite of their spending measurement focus. Recognition of governmental fund type revenue represented by

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
28 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Basis of Accounting/Measurement Focus (Continued)
Governmental Fund Financial Statements (Continued)
noncurrent receivables is deferred until they become current receivables or are offset by due to other governments. Revenues are recorded when received in cash, except that revenues subject to accrual (generally 60 days after year-end) are recognized when due. Those revenues susceptible to accrual are property taxes, sales taxes, interest revenues, charges for services, and special assessments. Licenses, fines, and permit revenues are not susceptible to accrual because they generally are not measurable until received in cash. Grants revenues are recorded if payment is expected within 180 days of year end.

Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred, except for principal and interest on long-term obligations which are recognized when due.

Because of their current financial resources focus, expenditure recognition for governmental fund types excludes amounts represented by non-current liabilities. Since they do not affect net current assets, such longterm amounts are not recognized as governmental fund expenditures or fund liabilities.

The City reports the following major governmental funds:

The General Fund is the government’s primary operating fund. It accounts for all financial resources of the City, except those required to be accounted for in another fund.

The Revolving Loan Fund – CDBG was established to account for Community Development grants by using Community Development program revenue.

The Revolving Loan Fund – HOME was established to account for funds as direct loans for rehabilitation or reconstruction of dwellings owned and occupied by qualifying low- and moderate-income households.

The WWTP Capital Projects Fund is used to account for capital asset acquisition and construction of the wastewater treatment plant.

Proprietary Fund Financial Statements
Proprietary Fund Financial Statements include a Statement of Net Position, a Statement of Revenues, Expenses, and Changes in Net Position, and a Statement of Cash Flows. All proprietary fund types are accounted for using the accrual basis of accounting and the economic resources measurement focus. Their revenues are recognized when earned, and expenses are recognized when incurred. All liabilities associated with their activity are also included in the Statement of Net Position.

Proprietary Funds include enterprise funds. The City reports the following major enterprise funds:

The CCF Fund is used to account for the operations of the Community Correctional Facility. The CCF provides housing and program services to the California Department of Corrections.

The Federal WWTP Fund is used to account for the operations related to building and maintaining a wastewater treatment plant for the federal prison.

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
29 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Basis of Accounting/Measurement Focus (Continued)
Proprietary Fund Financial Statements (Continued)
The Sewer Fund is used to account for the operations of the City’s sewer system.

The Transit Fund is used to record the operations of the Taft Area Transit Dial-A-Ride service. The enterprise collects fares from users of the service.

The Refuse Fund is used to record the operation of the refuse removal enterprise of the City. The enterprise collects user fees for the collection of refuse from businesses and residents in the City of Taft.

Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the City’s proprietary funds are charges to customers for services. Operating expenses include the cost of services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses. The principal operating revenue of the internal service fund is charges to other funds. Operating expenses for the internal service fund include the costs of vehicle maintenance.

Internal Service Fund Statements
The City reports one internal service fund for the Central Garage. This fund is established to account for any activity that provides goods or services to other funds or departments of the primary government and its component units, or to other governments, on a cost-reimbursement basis. See proprietary funds above for accounting for internal service funds.

Fiduciary Fund Financial Statements
Fiduciary Fund Financial Statements include a Statement of Net of Position and a Statement of Changes in Net Position. The fiduciary funds are used to report assets held in a trustee or agency capacity for others and therefore, are not available to support City programs. Since these assets are being held for the benefit of a third party, these funds are not incorporated into the government-wide statements.

The City’s fiduciary funds are agency funds and private purpose trust funds. These funds use the accrual basis of accounting, Agency funds are used to account for amounts held for debt service related to conduit debt, and amounts held on behalf of inmates housed in the Community Correctional Facility. The Agency funds are custodial in nature (assets equal liabilities) and therefore do not involve measurement of results of operations.

The private purpose funds are used to account for the redevelopment agency successor agency by the City as trustee. Trust funds are accounted for on the economic resources measurement focus.

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
30 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) E. Budgetary Policy and Control
General Budget Policies
The City Council approves each year’s budget submitted by the City Manager prior to the beginning of the new fiscal year. Public meetings are conducted prior to its adoption by the Council. All appropriations lapse at yearend. The City Council has the legal authority to amend the budget at any time during the fiscal year. The City Manager has the authority to adjust the operating budget within each fund. Transfers of operating budget appropriations between funds or to or from appropriated reserve accounts, use of unappropriated fund balances, cancellation of appropriations and all changes in capital improvement project budgets require the approval of the City Council.

The City maintains budgetary controls to ensure compliance with legal provisions embodied in the appropriated budget approved by the City Council. The level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated amount) for the operating budget is at fund level. Formal budgetary integration is employed as a management control device during the fiscal year for the Governmental Fund Types.

F. Cash/Investment Policy
In order to maintain an effective investment program, all cash, except certain trust and agency cash and restricted cash, is pooled, and amounts not required for day-to-day financial transactions are invested as approved by the City Council on a pooled basis and earnings are allocated to each fund on the basis of its average cash balance at the end of each quarter.

GASB Statement No. 31, “Accounting and Financial Reporting for Certain Investments and External Pools”, requires governmental entities to report certain investments at fair value in the balance sheet and recognize the corresponding change in the fair value of investments in the year in which the change occurred. In accordance with GASB Statement No. 31, the City has adjusted certain investments to fair value (when material).

G. Capital Assets and Depreciation
Capital assets, which include buildings, machinery and equipment, and infrastructure assets (roads, bridges, etc.) are reported in the government-wide financial statements as well as proprietary fund financial statements.

Capital assets are defined by as long-lived assets (in excess of one year) tangible assets with an initial, individual cost of more than $5,000 and any purchases and/or construction of infrastructure that exceeds $50,000 and/or extends the useful life of the asset. Such assets are recorded at historical cost or estimated historical cost if actual historical cost is not available.

Capital assets are depreciated over their estimated useful lives using the straight-line method. This means the cost of the asset is divided by its expected useful life in years and the result is charged to expense each year until the asset is fully depreciated. The purpose of depreciation is to spread the cost of capital assets over the useful life of these assets. The amount charged to depreciation expense each year represents that year’s pro rata share of the cost of capital assets.

Depreciation of capital assets is charged as an expense against operations each year and the total amount of depreciation taken over the years, called accumulated depreciation, is reported on the Statement of Net Position of the government-wide financial statements as a reduction in the book value of capital assets.

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
31 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) G. Capital Assets and Depreciation (Continued)
The City has assigned the useful lives listed below to capital assets:

Structures and improvements 20-40 Years
Machinery and equipment 5-20 Years
Infrastructure
Pavement 40 Years
Concrete 60 Years
H. Deferred Outflow/Inflow of Resources
In addition to assets, the statement of net position and balance sheet will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The City has deferred outflows of resources on pensions in the statement of net position.

In addition to liabilities, the statement of net position and balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and will not be recognized as an inflow of resources (revenue) until that time. The City has deferred inflows of resources-deferred revenue – loans/notes on the governmental funds’ financial statements and pensions in the statement of net position.

I. Interfund Transactions
Quasi-external transactions are accounted for as fund revenues or expenditures/expenses. Transactions, which constitute reimbursements to a fund for expenditures/expenses are recorded as expenditures/expenses in the reimbursing fund, and as reductions of the expenditures/expenses in the reimbursed fund.

J. Capitalized Interest
No interest cost relating to construction was capitalized during the fiscal year ending June 30, 2021.

K. Compensated Absences
The compensated absences accrual on June 30, 2021, amounted to $211,780 for Governmental Activities and $68,470 for Business-type Activities.
 Sick leave liability
Generally, employees earn one day of sick leave per month with a maximum accumulation of 720 hours.

All employees are entitled to payment for accumulated sick leave up to the lower of 50 percent of earned days or forty-five days, upon retirement, death, or disability.

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
32 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) K. Compensated Absences (Continued)
 Vacation leave liability
Employees earn ten days’ vacation leave per year, for less than four years of service; from four years through nine years of service, fifteen days are earned; from ten years through nineteen years of service, twenty days are earned; and after nineteen years, twenty-five days. All employees are able to accrue an amount equal to twice the employee’s annual accrual, after which further accrual will cease. Accumulated vacation is payable upon termination.

L. Property Taxes
Property Taxes attach as an enforceable lien on property as of January 1. Taxes are levied on July 1 and are payable in two installments which are delinquent after December 10 and April 10. Unsecured personal property taxes become due on July 1st of each year and are delinquent, if unpaid by August 31st. Kern County bills and collects the property taxes and remits them to the City in installments during the year. City property tax revenues are recognized on the modified accrual basis of accounting method. The County is permitted by State Law (Proposition 13) to levy taxes at 1 percent of full value (at time of purchase). The City receives a share of this basic levy proportionate to what it received in the 1976 to 1978 period.

M. Cash Flows
Proprietary fund type cash and investments are used in the preparation of the statement of cash flows as investments are pooled and are not allocated to specific funds. Each of these funds’ share of pooled cash and investments is considered cash for purposes of the statement of cash flows since these amounts are immediately available for withdrawal. For the purposes of the Proprietary Funds’ Statement of Cash Flows, the City considers all investments with a maturity of three months or less when purchased to be cash equivalents.

N. Use of Restricted Resources
When both restricted and unrestricted resources are available for use, it is the City’s policy to use restricted resources first, and then unrestricted resources as they are needed. Restricted resources are defined as resources received from outside agencies dedicated for specific purposes (grants for example).

O. Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, deferred outflows or resources, liabilities, and deferred inflows of resources and disclosures of contingent assets and liabilities, at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reported period. Accordingly, actual results could differ from those estimates.

P. Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plans (Plans) and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported as fair value.

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
33 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Q. New Accounting Pronouncements
Future Accounting Standards:

GASB has issued the following statements which may impact on the City’s financial reporting requirements in the future:

The provisions of Statement Number 87 "Leases" are effective for fiscal years beginning after June 15, 2021.

The provisions od Statement Number 89 "Accounting for Interest Cost Incurred before the End of a Construction Period" are effective for fiscal years beginning after December 15, 2020.

The provisions of Statement Number 91 “Conduit Debt Obligations” are effective for reporting periods beginning after December 15, 2021.

The provisions of Statement Number 92 “Omnibus 2020” in paragraphs number 73 and 74 are effective for fiscal years beginning after June 15, 2021.

The provisions of Statement Number 93 “Replacement of Interbank Offered Rates” are effective for reporting periods beginning after June 15, 2021, except for paragraphs 11b, 13 and 14. The provisions of paragraph 11b are effective for reporting periods ending after December 31, 2021. The requirements in paragraphs 13 and 14 are effective for fiscal years beginning after June 15, 2021.

The provisions of Statement Number 94 “Public-Private and Public-Public Partnerships and Availability Payment arrangements” are effective for fiscal years beginning after June 15, 2022.

The provisions of Statement Number 96 “Subscription-Based Information Technology Arrangements” are effective for fiscal years beginning after June 15, 2022, and all reporting periods thereafter.

The provisions of Statement Number 97 “Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans – an amendment of GASB Statements No. 14 and No. 84, and a supersession of GASB Statement No. 32” are effective for fiscal years beginning after June 15, 2021.

The provisions of Statement Number 98 “The Annual Comprehensive Financial Report” are effective for fiscal years ending after December 15, 2021.

The provisions of Statement Number 99 “Omnibus 2022” are effective as follows: the requirements related to the extension of LIBOR, accounting for SNAP distributions, disclosures of nonmonetary transactions, pledges of future revenues by pledging governments, clarification of certain provisions in Statement 34, as amended, and terminology updates related to Statement 53 and Statement 63 are effective for the fiscal year ending June 30, 2022; the requirements related to leases, PPPs, and SBITAs, are effective for fiscal years beginning after June 15, 2022; and the requirements related to financial guarantees and the classification and reporting of derivative instruments within the scope of Statement 53 are effective for fiscal years beginning after June 15, 2023.

The provisions for Statement Number 100 “Accounting Changes and Error Corrections-an amendment of GASB Statement No. 62” are effective for fiscal years beginning after June 15, 2023.

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
34 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Q. New Accounting Pronouncements (Continued)
Future Accounting Standards (Continued):

The provisions of Statement Number 101 “Compensated Absences” are effective for fiscal years beginning after December 15, 2023.

The provisions of Statement Number 102 “Certain Risk Disclosures” are effective for fiscal years beginning after June 15, 2024.

The provisions for Statement Number 103 “Financial Reporting Model Improvements” are effective for fiscal years beginning after June 15, 2025.

The provisions for Statement Number 104 “Disclosure of Certain Capital Asset” are effective for fiscal years after June 15, 2025.

R. Prior Period Adjustments
The City implemented the provisions of Governmental Accounting Standards Board Statement Number 84 “Fiduciary Activities” for the fiscal year ending June 30, 2021. The Change in accounting principles resulted in the discontinuation of the Inmate Agency fund and the creation of the Inmate Custodial fund during the fiscal year ending June 30, 2021. The City of Taft restated the beginning net position of the Custodial Fund by $116,813 as of July 1, 2020. The City of Taft restated the increased the beginning net deficit position of the Post RDA Debt Retirement Private Purpose Trust Fund as of July 1, 2020 by $9,374 for an error in the accrued interest payable at the end of the previous fiscal year.

NOTE 2 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
A. General Budget Policies

1. The budget adopted by the City Council provides for the general operation of the City. It includes proposed expenditures and the means of financing them.

2. The City Council approves total budgeted appropriations and any amendments to appropriations throughout the fiscal year. All amendments made during the fiscal year are included in the budgetary amounts reported herein. The “appropriated budget” covers all City expenditures. Actual expenditures may not exceed budgeted appropriations at the fund level, which is the legal level of budgetary control.

3. The budget adopted by the City Council provides for the general operation of the City. It includes proposed expenditures and the means of financing them.

4. The City Council approves total budgeted appropriations and any amendments to appropriations throughout the fiscal year. All amendments made during the fiscal year are included in the budgetary amounts reported herein. The “appropriated budget” covers all City expenditures. Actual expenditures may not exceed budgeted appropriations at the fund level, which is the legal level of budgetary control.

5. The budget adopted by the City Council provides for the general operation of the City. It includes proposed expenditures and the means of financing them.

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
35 NOTE 2 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY (CONTINUED) A. General Budget Policies (Continued)

6. The budget adopted by the City Council provides for the general operation of the City. It includes proposed expenditures and the means of financing them.

7. The City Council approves total budgeted appropriations and any amendments to appropriations throughout the fiscal year. All amendments made during the fiscal year are included in the budgetary amounts reported herein. The “appropriated budget” covers all City expenditures. Actual expenditures may not exceed budgeted appropriations at the fund level, which is the legal level of budgetary control.

8. The budget adopted by the City Council provides for the general operation of the City. It includes proposed expenditures and the means of financing them.

9. The City Council approves total budgeted appropriations and any amendments to appropriations throughout the fiscal year. All amendments made during the fiscal year are included in the budgetary amounts reported herein. The “appropriated budget” covers all City expenditures. Actual expenditures may not exceed budgeted appropriations at the fund level, which is the legal level of budgetary control.

10. Formal budgetary integration is employed as a management control device during the fiscal year.

Commitments for materials and services, such as purchase orders and contracts, are recorded as encumbrances to assist in controlling expenditures. Appropriations which are encumbered lapse at fiscal year-end, and then are added to the following fiscal year’s budgeted appropriations.

11. Budgets for the General, Special Revenue, Capital Projects, and Debt Service Funds are adopted on a basis substantially consistent with accounting principles generally accepted in the United States of America (U.S.

GAAP). Accordingly, actual revenues and expenditures can be compared with related budgeted amounts without any significant reconciling items.

Budget comparisons are not presented for the Proprietary funds, as the City is not legally required to adopt a budget for this type of funds.

There were no budgets adopted for the following funds: RLF-CDBG (major fund), Revolving Loan Fund – Home (major fund), Cal Homes Revolving Loan, and TARP Revolving Loan.

12. Capital projects are budgeted through the Capital Projects Funds. Appropriations for capital projects authorized but not constructed or completed during the fiscal year are carried forward as continuing appropriations into the following fiscal year’s budget.

13. Under Article XIII-B of the California constitution (the GANN Spending Limitation Initiative), the City is restricted as to the amount of annual appropriations from the proceeds of taxes, and if proceeds of taxes exceed allowed appropriations, the excess must either be refunded to the State Controller or returned to the taxpayers through revised tax rates or revised fee schedules, or an excess in one year may be offset by a deficit in the following year. For the fiscal year ended June 30, 2021, based on calculations by City staff, proceeds of taxes did not exceed appropriations. Further, section 5 of Article XIII-B allows the City to designate a portion of fund balance for general contingencies, to be used for any purpose.

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
36 NOTE 2 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY (Continued) B. Deficit Fund Balances/Net Position
The following funds contained deficit fund balances/net position as of June 30, 2021:

The City anticipates that future revenue will be sufficient to cover these deficits.

C. Excess of Expenditures over Appropriations
Excess of expenditures over appropriations in departments/cost centers of individual funds:

Nonmajor Governmental Fund:

WWTP 96,993 $
Landscape Assessment District 90,554
Final
Expenditures Appropriations Excess
Major Governmental Funds
General Fund
General government 1,509,969 $ 1,470,701$ $ (39,268)
Principal 85,000 - (85,000)
Interest 13,298 - (13,298)
Capital outlay 340,835 285,273 (55,562)
Nonmajor Governmental Funds
Crime Prevention
Public Safety 149,183 148,739 (444)

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
37 NOTE 3 – CASH AND INVESTMENTS
The City maintains a cash and investment pool that is available for use by all funds. Cash and investments on June 30, 2021, consisted of the following:

Investments authorized by the California Government Code and the City’s Investment policy The table below identifies the investment types that are authorized for the City by the California Government Code (or the City’s investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City’s investment policy.

Statement of Net Position:

Cash and investments $ 16,167,238
Restricted cash and investments 46,141
Cash and investments with fiscal agents 2,979,860
Statement of Fiduciary Net Position:

Cash and investments 369,643
Total cash and investments $ 19,562,882
Cash on hand $ 5,580
Deposits held by financial institutions 3,064,774
Investments 16,492,528
Total cash and investments $ 19,562,882
Authorized Investment Type
Maximum
Maturity
Maximum
Percentage/
Amount of
Portfolio
Maximum
Investment in
One Issuer
U.S. Treasury Obligations 5 Years None None
Certificates of Deposit 5 Years None None
Negotiable Certificates of Deposit 3 Years 30% None
Passbook Savings Accounts N/A None None
County Pooled Investment Funds N/A 50% None
Local Agency Investment Fund (LAIF) N/A $75,000,000 $75,000,000 U.S. Agency Securities N/A None None

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
38 NOTE 3 – CASH AND INVESTMENTS (CONTINUED)
Investment Authorized by Debt Agreements
Investments of debt proceeds held by bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy. The table below identifies the investment types that are authorized for investments held by bond trustee. The table also identifies certain provisions of these debt agreements that address interest rate risk.

Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment.

Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustee) to market interest rate fluctuations are provided by the table below that shows the distribution of the City’s investments by maturity:

Authorized Investment Type
Maximum
Investment in
One Issuer
Maximum
Percentage/
Amount of
Portfolio
Maximum
Maturity
U.S. Agency Securities None None None
Money Market Mutual Funds None None N/A
Commercial Paper None None 270 days
Certificates of Deposit None None 5 years
Repurchase Agreements None None 180 days
U.S. Treasury Obligations None None 365 days
Time Deposits None None 365 days
Remaining Maturity (in Months)
12 Months 13 to 24 25 to 60
Investment Type or Less Months Months Total
State Investment Pool (LAIF) 7,718,743 $ $ - -$ 7,718,743 $ PARS Investment Pool 2,979,860 - - 2,979,860
Certificates of Deposit 2,014,925 340,000 1,939,000 4,293,925 U.S. Agency Securities - - 1,500,000 1,500,000
Total $ 12,713,528 340,000$ 3,439,000$ 16,492,528$

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
39 NOTE 3 – CASH AND INVESTMENTS (CONTINUED)
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization.

Presented below is the minimum rating required by (where applicable) the California Government Code, the City’s investment policy, or debt agreements, and the actual rating as of fiscal year-end for each investment type:

Concentration of Credit Risk
The City is in compliance with restrictions imposed by the investment policy, which limits certain types of investments. As of June 30, 2021, the City has not invested more than 5% of its total investments in any one issuer.

Investments guaranteed by the United States Government and investments in mutual funds and external investment pools are excluded from this requirement.

Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of a failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party.

The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provisions for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The fair value of the pledged securities in the collateral pool must equal at least 110% of the total fair value deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.

GASB Statement No. 40 requires that the following disclosure be made with respect to custodial credit risks relating to deposits and investments: All of the City deposits with financial institutions (including Certificates of Deposit) in excess of federal depository insurance limits were held in pledged collateral accounts as described above.

S&P Rating
Minimum Exempt From
Investment Type Amount Legal Rating Disclosure AAA AA+ A Not Rated State Investment Pool (LAIF) 7,718,743 $ N/A $ - -$ -$ $ 7,718,743$ - PARS Investment Pool 2,979,860 N/A - - - - 2,979,860
Certificates of Deposit 4,293,925 N/A - - - - 4,293,925 U.S. Agency Securities 1,500,000 N/A - 1,500,000 - - -
Total $ 16,492,528 $ - $ 1,500,000 - $ $ 14,992,528 - $

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
40 NOTE 3 – CASH AND INVESTMENTS (CONTINUED)
Custodial Credit Risk (Continued)
As of June 30, 2021, all of the City’s deposits with financial institutions in excess of federal depository insurance limits were held in collateralized accounts. As of June 30, 2021, the City’s investment in the following type was held by the same broker-dealer (Counterparty) that was used by the City to buy the security:

Investment Type Reported Amount
Certificates of Deposit $4,293,925
Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis.

LAIF is a governmental investment pool managed and directed by the California State Treasurer and is not registered with the Securities and Exchange Commission. An oversight committee, comprised of California State officials and various participants, provided oversight to the management of the fund. The daily operations and responsibilities of LAIF fall under the auspices of the State Treasurer’s office. The City is a voluntary participant in the investment pool.

Fair Value Measurements:

The City pool investment categorizes its fair value measurements within the fair value hierarchy established by accounting principles generally accepted in the United States of America. These principles recognize a three-tiered fair value hierarchy, as follows:

Level 1: Investments reflect prices quoted in active markets; Level 2: Investments reflect prices that are based on a similar observable asset either directly or indirectly, which may include inputs in markets that are not considered to be active; and, Level 3: Investments reflect prices based upon unobservable sources.

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
41 NOTE 3 – CASH AND INVESTMENTS (CONTINUED)
Fair Value Measurements (Continued):

The City pool investment has the following recurring fair value measurements as of June 30, 2021:

The City also had investments in money market mutual funds, however, these investments are not required to be measured under Level 1, 2, or 3.

NOTE 4 – NOTES RECEIVABLE
The City operates a loan program whereby funds are made available to eligible businesses and individuals for various purposes. Grant funds were originally used to start the program and repayments are required to be used for the same purpose. As of June 30, 2021, the balance of notes receivable was $3,572,404 of this amount, $3,572,404 are deferred housing notes, which are due when the properties are transferred. These notes are collateralized by the titles of the properties. These notes carry interest rates between 1% to 5%. All the notes are deferred inflows - unavailable revenue offsets.

NOTE 5 – LOAN RECEIVABLE FROM SUCCESSOR AGENCY TRUST FUND The City loaned $1,588,959 to the former redevelopment agency to purchase land for redevelopment purposes. The redevelopment agency was dissolved pursuant to state law (see Note #16 for further details on the dissolution and Successor Agency Trust Fund). The loan bears no interest and is only eligible to be repaid after all third-party obligations of the Successor Agency Trust Fund are paid. The City has estimated that the Successor Agency Trust Fund will not have sufficient resources to repay this loan in the foreseeable future and has recorded an allowance for the full amount of the loan receivable. On June 30, 2021, the loan receivable balance was $1,588,959 with an allowance of $1,588,959 for a net loan receivable of $0.

NOTE 6 – INTERFUND ACTIVITIES
In general, the City uses interfund transfers to (1) move revenues from the funds that collect them to the funds that statute or budget requires to expend them, (2) use unrestricted revenues collected in the General Fund to help finance various programs and capital projects accounted for in other funds in accordance with budgetary authorization, and (3) move cash to debt service funds from the funds responsible for payment as debt service payments become due.

Fair Value Measurements Using
Investment by Fair Value Level Fair Value
Quoted Prices in
Active Markets
for Identical
Assets (Level 1)
Significant Other
Observable Input
(Level 2)
Significant
Unobservable
Inputs (Level 3)
Debt securities
Certificates of deposits 4,293,925$ $ 4,293,925 $ - $ - US Government Agency Securities 1,500,000 1,500,000 - - Total Investments Measured at Fair Value 5,793,925 $ 5,793,925 $ - $ - Investments Measured at Amortized Cost
LAIF 7,718,743
PARS 2,979,860
Total Pooled Investments 16,492,528$

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
42 NOTE 6 – INTERFUND ACTIVITIES (CONTI NUED)
In general, the effect of the interfund activity has been eliminated from the government-wide financial statements.

Interfund transfers during the fiscal year ended June 30, 2021, are as follows:

Current interfund balances arise in the normal course of business (i.e., one fund loaning funds to pay for current expenditures) and are expected to be repaid shortly after the end of the fiscal year. The following is a summary of interfund balances as of June 30, 2021.

Interfund balances that are not expected to be repaid shortly after the end of the fiscal year are classified as advances to/from. These amounts will be repaid in future years when the WWTP proprietary fund is closed down and the City receives Transportation Development Act reimbursements. It is anticipated that the General Fund and Transit Fund will be fully funded no later than the fiscal year ended June 30, 2026.

Transfers In Transfers Out
Major Governmental Funds:

General 6,449 $ - $
Revolving Loan Fund CDBG - 6,449
WWTP Capital Projects 131,200 -
Nonmajor Governmental Fund:

WWTP 131,200 -
Gas Tax 310,449 -
RMRA 310,449 -
Total interfund transfers $ 448,098 $ 448,098
Due from Due to
(Receivable) (Payable)
Major Governmental Funds:

Revolving Loan Fund Home $ - $ 1,759
Major Proprietary Fund:

WWTP 120,341 -
Nonmajor Governmental Funds:

WWTP 28,810 -
Landscape Assessment District 89,772 -
Total $ 120,341 $ 120,341
Advance to Advance from
(Receivable) (Payable)
Major Governmental Funds:

General - $ 1,310,849 $
Major Proprietary Fund:

WWTP 3,159,402 -
Transit 1,848,553 -
Total $ 3,159,402 $ 3,159,402

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
43 NOTE 7 – CAPITAL ASSETS AND DEPRECIATION
In accordance with GASB Statement No. 34, the City has reported all capital assets including infrastructure in the government-wide statement of net position. The City elected to use the basic approach as defined by GASB Statement No. 34 for all infrastructures reporting, whereby depreciation expense and accumulated depreciation have been recorded. The following table presents the capital asset activity for the fiscal year ended June 30, 2021.

Depreciation expense was charged to functions/programs of the primary government as follows:

Balance Balance
Governmental Activities July 1, 2020 Additions Deletions June 30, 2021 Capital assets not being depreciated:

Land $ 1,359,206 $ - $ 1,359,206 - $
Construction in progress 1,329,800 23,547 (1,299,962) 53,385 Total capital assets not being depreciated 2,689,006 23,547 (1,299,962) 1,412,591 Capital assets being depreciated:

Structures and improvements 14,533,744 581,051 15,114,795 - Machinery and equipment 4,015,407 141,537 (112,188) 4,044,756 Infrastructure:

Roadway system 7,071,987 884,182 7,956,169 -
Bridges 265,183 - 265,183 -
Total capital assets being depreciated 25,886,321 1,606,770 (112,188) 27,380,903 Less accumulated depreciation for:

Structures and improvements (6,857,953) (758,594) (7,616,175) 372 Machinery and equipment (3,233,272) (265,006) 118,539 (3,379,739) Infrastructure:

Roadway system (3,101,559) (320,141) (3,421,700) -
Bridges (265,183) - (265,183) -
Total accumulated depreciation (13,457,967) (1,343,741) 118,911 (14,682,797) Total capital assets, being depreciated
net of accumulated depreciation 12,428,354 263,029 12,698,106 6,723 Total Governmental activities capital assets,
net of accumulated depreciation $ 15,117,360 $ 286,576 $ (1,293,239) $ 14,110,697 General government $ 246,685
Public safety 76,195
Public works 368,720
Health and welfare 648,926
Community development 3,215
Total depreciation expense - governmental activities $ 1,343,741

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
44 NOTE 7 – CAPITAL ASSETS AND DEPRECIATION (CONTINUED) Changes in business-type activities capital assets:

Depreciation for business-type activities was charged to functions/programs as follows:

Balance Balance
Business-type activities July 1, 2020 Additions Deletions June 30, 2021 Capital assets not being depreciated:

Land $ 11,850 -$ -$ 11,850$
Total capital assets not being depreciated 11,850 - - 11,850 Capital assets being depreciated:

Structures and improvements 7,446,142 - - 7,446,142
Machinery and equipment 2,308,181 245,895 (134,842) 2,419,234 Sewer infrastructure 2,908,733 - - 2,908,733
Total capital assets being depreciated 12,663,056 245,895 (134,842) 12,774,109 Less accumulated depreciation for:

Structures and improvements (4,562,620) (231,459) - (4,794,079) Machinery and equipment (1,735,605) (191,691) 134,842 (1,792,454) Sewer infrastructure (1,863,713) (72,105) - (1,935,818) Total accumulated depreciation (8,161,938) (495,255) 134,842 (8,522,351) Total capital assets, being depreciated,
net of accumulated depreciation 4,501,118 (249,360) - 4,251,758 Total Business-type activities capital assets,
net of accumulated depreciation 4,512,968$ $ (249,360) -$ 4,263,608 $ CCF $ 27,931
Federal WWTP 237,550
Sewer 73,533
Refuse 23,625
Transit 132,616
Total depreciation expense - business-type activities $ 495,255

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
45 NOTE 8 – GOVERNMENTAL ACTIVITIES LONG-TERM LIABILITIES During the fiscal year ended June 30, 2021, the following changes occurred to the governmental activities longterm liabilities:

Certificates of Participation
Certificates of Participation (COP) are long-term instruments which are tax exempt and therefore, issued at interest rates below current market levels for taxable investments.

On June 15, 2015, the WWTP entered into a loan financing program with the United States Department of Agriculture, acting through its agency the USDA Rural Development, to finance a portion of the cost and expense of the acquisition and construction of certain improvements to the wastewater treatment system of the City of Taft via the execution and delivery of certificates of participation.

The City entered into a financing program with the Taft Public Improvement Corporation, a California nonprofit public benefit corporation duly organized and existing under and by virtue of the laws of the State of California (the "Corporation"), for the purchase by the Corporation of the real property on which the wastewater system is situated (the "Site"), together with the existing wastewater treatment system improvements (the "Existing Facilities") situated thereon, and the purchase by the City from the Corporation of the completed Project.

The City is in receipt of a Letter of Conditions, originally dated November 8, 2012 and extended through April 10, 2017 (the "Letter of Conditions"), from USDA Rural Development, setting forth certain conditions to be satisfied by the City with respect to receipt from USDA Rural Development of funding for the project, comprised of a loan in the amount of not-to-exceed $3,619,000 to be represented by the Certificates of Participation. The Installment payments shall be payable during a period of not more than 40 years and the interest rate shall not exceed 1.75% per annum. During the fiscal year 2016-17, the City spent $3,251,654 for the project which was completed in May 2017. The City received loan funds of $1,895,222 during the fiscal year 2016-17 with the remaining certificates of participation issued of $1,356,432 disbursed to the City during FY 2017-18. The certificates of participation had an outstanding principal balance of $3,292,000 as of June 30, 2021.

Balance Balance Due in
Governmental Activities: July 1, 2020 Additions Deletions June 30, 2021 One Year Certificates of participation 3,360,000$ $ (68,000) - $ 3,292,000$ $ 69,000 Compensated absences 205,534 6,246 211,780 - 59,743
2019 Revenue Refunding Bonds 445,000 - (85,000) 360,000 83,000 Total Long term liabilities $ 4,010,534 6,246$ (153,000)$ 3,863,780$ 211,743$

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
46 NOTE 8 – GOVERNMENTAL ACTIVITIES LONG-TERM DEBT (CONTINUED) Certificates of Participation maturity schedule:

Compensated Absences
The short-term portion of the liability is determined to be the amount due to employees for future absences, which is attributable to services already rendered, and which is expected to be paid during the next fiscal year. The general fund is expected to liquidate approximately 75 percent of the liability, the WWTP special revenue fund approximately 10 percent, and other funds, the remaining 15 percent. 1998 Revenue Refunding Bonds and 2019 Revenue Refunding Bonds The former Redevelopment Agency and the Taft Financing Authority entered into a loan agreement dated November 1, 1998 pursuant to which the former Redevelopment Agency borrowed proceeds of the 1998 Revenue Refunding bonds and agreed to make loan payments to the Taft Financing Authority. On December 1, 1998, the Taft Financing Authority issued $5,060,800 of 1998 Revenue Refunding Bonds for the purpose of refinancing the 1993 Revenue Bonds and certain loans from the City of Taft. The 1998 Revenue Bonds interest rates range from

4.25 to 5.80%. Interest is payable semiannually each January 1 and July 1 and principal is paid annually each January 1 through 2028. Tax increment revenue is pledged as collateral for the repayment of the bonds. In addition, the City of Taft agreed to lease the police station and the lease payments were pledged to the payment of the 1998 Revenue Bonds. After dissolution of the Redevelopment Agency, these bonds were paid from the Successor Agency Trust Fund with the City of Taft’s General Fund paying to the Successor Agency Trust Fund the lease payment each year.

The lease portion of the debt of the 1998 Revenue Refunding Bonds should have been recorded as long-term debt of the governmental activities and not as a liability of the Successor Agency Trust Fund. On July 1, 2018, the City of Taft recorded an opening balance adjustment for the remaining principal balance of the lease portion of the 1998 Revenue Refunding Bonds of $905,000.

Fiscal Year
Ended June 30 PRINCIPAL INTEREST TOTAL
2022 69,000 $ 58,800 $ 127,800$
2023 70,000 57,610 127,610
2024 71,000 56,402 127,402
2025 73,000 55,178 128,178
2026 74,000 53,935 127,935
2027-2031 390,000 250,110 640,110
2032-2036 424,000 215,408 639,408
2037-2041 463,000 177,643 640,643
2042-2046 506,000 136,377 642,377
2047-2051 550,000 91,367 641,367
2052-2056 602,000 2,205 604,205
Total $ 3,292,000 $ 1,155,035 $ 4,447,035

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
47 NOTE 8 – GOVERNMENTAL ACTIVITIES LONG-TERM DEBT (CONTINUED) The City, the Taft Public Financing Authority, and the Successor Agency Trust Fund desired to refinance the 1998 Revenue bonds. On June 1, 2019, the Taft Public Financing Authority issued $2,310,000 Revenue Refunding Bonds to refinance the 1998 Revenue bonds to pay off the remaining outstanding debt of the 1998 Revenue bonds for both the City of Taft and the Successor Agency. The City of Taft paid the outstanding principal of $905,000 on the 1998 Revenue Refunding Bonds to reduce the outstanding principal to $0 as of June 30, 2019. The present value of the savings on the prior debt is $196,462. Principal and interest are due beginning August 1, 2019, and are due semiannually on August 1st and February 1st through February 2025. The City’s principal outstanding for the 2019 Revenue Refunding Bonds was $360,000 as of June 30, 2021. 2021 Revenue Refunding Bonds Lease Portion maturity schedule NOTE 9 – BUSINESS-TYPE ACTIVITIES LONG-TERM DEBT
During the fiscal year ended June 30, 2021, the following changes occurred to the business-type activities longterm liabilities:

Compensated Absences
The liability is recorded in the various funds and is determined to be the amount due to employees for future absences, which is attributable to services already rendered. The amount estimated to be paid during the next fiscal year is classified with current liabilities, with the remainder classified with noncurrent liabilities.

NOTE 10 – PENSION PLAN
A. General Information about the Pension Plan
Plan Descriptions - All qualified employees are eligible to participate in the City’s separate Safety (fire and police) and Miscellaneous (all other) plans, cost-sharing multiple employers defined benefit pension plans administered by the California Public Employees' Retirement System (CalPERS), which acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the Plans are established by State statute and Local Government resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS’ website.

PRINCIPAL INTEREST TOTAL
2022 83,000 10,644 93,644
2023 86,000 8,023 94,023
2024 88,000 5,307 93,307
2025 103,000 2,418 105,418
Total $ 360,000 $ 26,392 $ 386,392
Balance Balance Due in
Business type activities July 1, 2020 Additions Deletions June 30, 2021 One Year Compensated absences 187,112$ -$ (118,642)$ 68,470$ $ 17,117 Total business-type activities 187,112 $ -$ (118,642)$ 68,470$ $ 17,117

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
48 NOTE 10 – PENSION PLAN (CONTINUED)
A. General Information about the Pension Plan (Continued) Benefits Provided - CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries.

Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for nonduty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost-of-living adjustments for each plan are applied as specified by the Public Employees' Retirement Law.

The Plans’ provisions and benefits in effect on June 30, 2021, are summarized as follows:

Contributions - Section 20814(c) of the California Public Employees' Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July l following notice of a change in the rate. Funding contributions for both Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the fiscal year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

For the fiscal year ended June 30, 2021, the contributions recognized as part of pension expense were as follows:

Contributions – employer (Safety Plan) $845,588
Contributions – employer (Miscellaneous Plan) $1,322,483 Tier I Tier II Pepra
Hire date Prior to October 3, 1996 On or after October 3, 1996 On or after January 1, 2013 Benefit formula 2.0%@50 2.0%@55 2.0%@57
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 50 - 55 50 - 55 50 - 57
Monthly benefits, as a % of eligible compensation 2.0% to 2.7% 1.4% to 2.0% 1.426% to 2.0% Required employee contribution rates 9.000% 7.00% 10.000% Required employer contribution rates 16.636% 13.540% 10.260% City Safety Plan
Tier I PEPRA
Hire date Prior to January 1, 2013 On or after January 1, 2013 Benefit formula 2.0%@55 2.0%@62
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 - 63 52 - 67
Monthly benefits, as a % of eligible compensation 1.4% to 2.4% 1.0% to 2.5% Required employee contribution rates 7.00% 6.75%
Required employer contribution rates 9.680% 6.985%
City Miscellaneous Plan

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
49 NOTE 10 – PENSION PLAN (CONTINUED)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2021, the City reported net pension liability for its proportionate share of the net pension liability in the amount of $11,793,148.

The City’s net pension liability is measured as the proportionate share of the net pension liability. The net pension liability is measured as of June 30, 2020, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2019, rolled forward to June 30, 2020, using standard update procedures. The City's proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability for the Plan as of June 30, 2019 and 2020 was as follows:

For the fiscal year ended June 30, 2021, the City recognized pension expense of $2,168,071. On June 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Safety Miscellaneous Combined Total
Proportion - June 30, 2019 0.08421% 0.13657% 0.22078%
Proportion - June 30, 2020 0.08607% 0.14364% 0.22971%
Change - Increase 0.00186% 0.00707% 0.00893%
Deferred Outflows Deferred Inflows
of Resources of Resources
Difference between expected and actual
experience $ 756,897 $ -
Changes of assumptions - (62,315)
Changes of employer's proportions 486,496 -
Net difference between projected and actual
earnings on pension plan investments 304,618 (435,208)
City contributions subsequent to the
measurement date 1,383,788 -
$ 2,931,799 $ (497,523)

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
50 NOTE 10 – PENSION PLAN (CONTINUED)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
The City reported $1,383,788 as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the fiscal year ended June 30, 2022. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Actuarial Assumptions - The total pension liabilities in the June 30, 2019 actuarial valuations were determined using the following actuarial assumptions:

Fiscal Year Ended
June 30
2022 232,723 $
2023 384,714
2024 284,277
2025 148,774
Safety Miscellaneous
Valuation Date June 30, 2019 June 30, 2019
Measurement Date June 30, 2020 June 30, 2020
Actuarial Cost Method Entry-Age Normal Cost Method Entry-Age Normal Cost Method Actuarial Assumptions:

Discount Rate 7.15% 7.15%
Inflation 2.50% 2.50%
Salary increases Varies by entry Age and Service Varies by entry Age and Service Investment Rate of Return 7.15% 7.15%
Mortality* Derived using CalPERS' Derived using CalPERS' Membership Data for all Membership Data for all
Funds Funds
* All other actuarial assumptions used in the June 30, 2019, valuation use the results of CalPERS' Experience Study and Review of Actuarial Assumptions - December 2017, including updates to salary increases, mortality, and retirement rates, as a basis. The experience study is available on the CalPERS' website under forms and publications.

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
51 NOTE 10 – PENSION PLAN (CONTINUED)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
Discount Rate - The discount rate used to measure the total pension liability was 7.15%. The projection of cash flows used to determine the discount rate assumed contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plans fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefits payments to determine the total pension liability.

The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and longterm market return expectations as well as the expected pension fund cash flows. Using historical returns of all of the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11 plus years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns.

The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

The table on the next page reflects the long-term expected real rates of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate.

New
Strategic Real Return Real Return
Asset Class Allocation Years 1 - 10 (a) Years 11+ (b)
Global Equity 50.00% 4.80% 5.98%
Fixed Income 28.00% 1.00% 2.62%
Inflation Assets 0.00% 0.77% 1.81%
Private Equity 8.00% 6.30% 7.23%
Liquidity 13.00% 3.75% 4.93%
Liquidity 1.00% 0.00% -0.92%
Total 100.00%
(a) An expected inflation of 2.00% used for this period. (b) An expected inflation of 2.92% used for this period.

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
52 NOTE 10 – PENSION PLAN (CONTINUED)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
Sensitivity of the Net Pension Liability to Changes in the Discount Rate -The following presents the net pension liability of the Local Government for each Plan, calculated using the discount rate for each Plan, as well as what the City's net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower or 1 percentage point higher than the current rate:

Pension Plan Fiduciary Net Position - Detailed information about each pension plan's fiduciary net position is available in the separately issued CalPERS’ financial reports.

NOTE 11 – NET POSITION AND FUND BALANCES
Governmental and Business -Type Activities
Net Position
GASB Statement No. 63 requires that the difference between assets added to the deferred outflows of resources and liabilities added to the deferred inflows of resources be reported as net position. In the Government-wide financial statements, proprietary fund financial statements, and private-purpose trust fund financial statements, net position is classified as either net investment in capital assets, restricted, or unrestricted.  Net Investment in Capital Assets describes the portion of net position which is represented by the current net book value of the City’s capital assets, less the outstanding balance of any debt issued to finance these assets.
 Restricted describes the portion of net position, which is restricted as to use by the terms and conditions of agreements with outside parties, governmental regulations, laws, or other restrictions which the City cannot unilaterally alter. These principally include debt service requirements, capital projects, and deferred improvement funds restricted to low and moderate income housing purposes.  Unrestricted describes the portion of net position which is not restricted as to use.

When both restricted and unrestricted net position are available, restricted resources are depleted first before the unrestricted resources are used.

Safety Miscellaneous Combined Total
1% Decrease 6.15% 6.15% 6.15%
Net Pension Liability 8,435,167 $ 9,431,497 $ 17,866,664 $ Current Discount Rate 7.15% 7.15% 7.15%
Net Pension Liability 5,734,309 $ $ 6,058,839 $ 11,793,148 1% Increase 8.15% 8.15% 8.15%
Net Pension Liability 3,518,000 $ $ 3,272,117 $ 6,790,117

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
53 NOTE 11 – NET POSITION AND FUND BALANCES (CONTINUED) Fund Balances
Fund balance is classified as nonspendable, restricted, committed, assigned and/or unassigned based primarily on the extent to which the City is bound to observe constraints imposed upon the use of the resources in the government funds.

NOTE 12 – RISK MANAGEMENT
The City is exposed to various risks of loss related to theft of, damage to, and destruction of assets including low value vehicle coverage; errors and omissions; injuries to employees and natural disasters. The City participates with other public entities in a joint venture under a joint powers agreement, which establishes the Central San Joaquin Valley Risk Management Authority (CSJVRMA) as a common risk management and insurance program. The relationship between the City and CSJVRMA is such that CSJVRMA is not a component of the City for financial reporting purposes.

CSJVRMA maintains separate records for each year of participation. The records track cash paid to the RMA through deposit premium assessments, the City’s self-insurance retention portion of claims paid, and the City’s allocation of shared risks. Three years after the close of the workers’ compensation coverage year and five years after the close of the general liability coverage year, CSJVRMA assesses the status of all members for that year and issues a refund to a member if it has a positive balance (i.e., payout and reserve experience is less than premium paid) or collects any deficit.

Worker’s Compensation
The City is self-insured for the first $50,000 of each claim. The City participates in a risk sharing pool through CSJVRMA for claims between $50,000 and $500,000. The CSJVRMA participates in another excess pool, which provides workers’ compensation coverage from $500,000 to $4,500,000 and purchases excess reinsurance above $5,000,000 to the statutory limit through the Local Agency Workers’ Compensation Excess Joint Powers Authority (LAWCX).

General Liability
The City is self-insured for the first $25,000 of each claim. The City participates in a risk sharing pool through CSJVRMA for claims between $25,000 and $1,000,000. The CSJVRMA is a member of the California Affiliated Risk Management Authorities (CARMA) program for the purpose of obtaining excess coverage in a risk sharing pool. The CARMA program provides coverage from $1,000,000 to $29,000,000. The CARMA program has 54 members participating in the pooled liability program during the 2018/2019 fiscal year. CSJVRMA was established under the provisions of California Government Code Section 6500 et seq. The CSJVRMA is governed by a Board of Directors, which meets three to four times per year, consisting of one member appointed by each member city.

The day-to-day business is handled by a management group employed by the CSJVRMA.

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
54 NOTE 12 – RISK MANAGEMENT (CONTINUED)
The financial position and results of operations for the CSJVRMA as of June 30, 2021, is presented below:

At the termination of the joint powers agreement and after all claims have been settled, any excess or deficit will be divided among the cities in accordance with its governing documents. Audited financial statements are available from the Central San Joaquin Risk Management Authority at 6371 Auburn Boulevard, Citrus Heights, CA 95621.

During the past three fiscal years, none of the above programs of protection have had settlements or judgments that exceeded pooled or insured coverage. There have been no significant reductions in pooled or insured liability coverage from coverage in the prior fiscal year.

NOTE 13 – COMMITMENTS AND CONTINGENCIES
The City has received State and Federal funds for specific purposes that are subject to review by the grantor agencies. Although such audits could generate expenditure disallowances under the terms of the grants, it is believed that any required reimbursements will not be material.

From time to time, the City is involved in various litigation matters incidental to operations, which in the opinion of the City, the ultimate outcome will not a material effect on operations.

The City is a lessor in certain month – to – month leases. In addition, the City leases properties under non-cancelable operating leases. Minimum rents due under these leases are as follows:

Total Assets $ 150,621,596
Total Liabilities $ 129,774,819
Total Retained Earnings 20,846,777
Total Liabilities and Retained Earnings 150,621,596 $
Revenues for Fiscal Year $ 55,167,054
Expenses for Fiscal Year 54,084,619
Change in Net Position $ 1,082,435
Fiscal Year
Ending
June 30, Amount
2022 36,000
2023 36,000
2024 36,000
2025 36,000
Thereafter 126,000
Total $ 270,000

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
55 NOTE 14 – FUND EQUITY
Fund Balance – Governmental Funds
As of June 30, 2021, fund balances of the governmental funds are classified as follows:
 Nonspendable – amounts that cannot be spent either because they are in nonspendable form or because they are legally or contractually required to be maintained intact.  Restricted – amounts that can be spent only for specific purposes because of constitutional provisions or enabling legislation or because of constraints that are externally imposed by creditors, grantors, contributors, or the laws or regulations of other governments.  Committed – amounts that can be used only for specific purposes determined by a formal action of the governing board as the highest level of decision-making authority for the City. Commitments may be established, modified, or rescinded only through ordinances or resolutions approved by the governing board.
 Assigned – amounts that do not meet the criteria to be classified as restricted or committed but that are intended to be used for specific purposes. Under the City’s adopted policy, only the governing board or director may assign amounts for specific purposes.
 Unassigned – all other spendable amounts.

Fund Balance – Governmental Funds
When an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available, the City considers restricted funds to have been spent first. When an expenditure is incurred for which committed, assigned, or unassigned fund balances are available, the City considers amounts to have been spent first out of committed funds, then assigned funds, and finally, unassigned funds, as needed, unless the City Council has provided otherwise in its commitment or assignment actions.

General
Revolving
Loan Fund
CDBG
Revolving
Loan Fund
Home
WWTP
Capital
Projects
Total Non-major
Governmental
Funds Total
Nonspendable:

Prepaid items $ 108,186 $ - $ - $ - $ - 108,186 $
Total Nonspendable 108,186 - - - - 108,186
Restricted for:

Streets and roads - - - - 955,094 955,094
Public safety - - - - 285,635 285,635
Public works - - - - - -
Community development - - 3,527 - 67,281 70,808
Capital Projects - WWTP - - - 4,439,862 - 4,439,862
Total Restricted - - 3,527 4,439,862 1,308,010 5,751,399 Unassigned 1,619,948 - - - (187,547) 1,432,401
Total Fund Balances $1,728,134 $ - $ 3,527 $ 4,439,862 $ 1,120,463 $ 7,291,986

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
56 NOTE 15 – AGREEMENTS
Under agreements between the City of Taft, the Taft Heights Sanitation District, and the Ford City Sanitation District dated May 29, 1950, amended on March 7, 1966, restated April 24, 1972, and restated August 21, 1991, covering the “Joint Sewage Project – 1972,” the City operates and maintains the Wastewater Treatment Plant (WWTP) serving the City and the two Sanitation Districts. The City includes the activities of the WWTP within its fund structure since the Agreement specifies that the City shall act on its own behalf and on behalf of the other Districts in operating and maintaining the WWTP. The City maintains the accounting records for the WWTP and has physical custody of its assets. The Agreement specifies that the City shall contribute 52 percent of the revenue required to operate and maintain the WWTP, with the other Districts providing a combined 48 percent of the operating revenue. Since the WWTP is not a separate legal entity, it is not considered a component unit.

NOTE 16 – SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City of Taft that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit.

On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City of Taft that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit.

The Bill provides that upon dissolution of a redevelopment agency, either the City or other unit of local government will agree to serve as the “successor agency” to hold the assets until they are distributed to other units of state and local government. On January 17, 2012, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with the Bill as part of City resolution number 12.

After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations, or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence as the date of the dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).

In future fiscal years, successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.

The Bill directs the State Controller of the State of California review the propriety of any transfers of assets between redevelopment agencies and other public bodies that occurred after January 1, 2011. If the public body that received such transfers is not contractually committed to a third party for the expenditure or encumbrance of those assets, the state Controller is required to order the available assets to be transferred to the public body designated as the successor agency by the Bill.

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
57 NOTE 16 – SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (CONTINUED)
Prior to that date, the final seven months of activity of the redevelopment agency continued to be reported in the governmental funds of the City. After the date of dissolution, the assets and activities of the dissolved redevelopment agency are reported in a fiduciary fund (private-purpose trust fund) in the financial statements of the City.

Capital Asset activity for the fiscal year ended June 30, 2021 was as follows:

Loans payable to the City of Taft totaling $1,588,959 were made to the former Redevelopment Agency by the City for the purchase of land for redevelopment purposes. These loans were approved to be repaid by the California Department of Finance and are listed on the Recognized Obligation Payment Schedule (ROPS) of the Successor Agency Trust Fund. There is no scheduled date of repayment as all taxes and assessments collected each year are currently being used to satisfy other obligations of the Successor Agency Trust Fund that are due and payable.

The following is a schedule of long-term liabilities for the fiscal year ended June 30, 2021:

The former Redevelopment Agency and the Taft Financing Authority entered into a loan agreement dated November 1, 1998 pursuant to which the former Redevelopment Agency borrowed proceeds of the 1998 Revenue Refunding bonds and agreed to make loan payments to the Taft Financing Authority. On December 1, 1998, the Taft Financing Authority issued $5,060,800 of 1998 Revenue Refunding Bonds for the purpose of refinancing the Balance Balance
July 1, 2020 Additions Deletions June 30, 2021
Capital assets not being depreciated:

Land $ 1,698,163 $ - $ 1,698,163 - $
Total capital assets not being depreciated 1,698,163 - - 1,698,163 Capital assets being depreciated:

Structures and improvements 407,116 - 407,116 -
Total capital assets being depreciated 407,116 - - 407,116 Less accumulated depreciation for:

Structures and improvements (266,839) (10,178) (277,017) - Total accumulated depreciation (266,839) (10,178) (277,017) - Total capital assets, being depreciated
net of accumulated depreciation 140,277 (10,178) 130,099 - Total Governmental activities capital assets,
net of accumulated depreciation $ 1,838,440 $ (10,178) $ 1,828,262 - $ Balance Balance Due in
July 1, 2020 Additions Deletions June 30, 2021 One Year 2019 Revenue Refunding Bonds 1,587,000$ $ (179,000) - $ $ 1,408,000 $ (181,000) Total long-term liabilities 1,587,000 $ $ (179,000) - $ $ 1,408,000 $ (181,000)

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
58 NOTE 16 – SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (CONTINUED)
1993 Revenue Bonds and certain loans from the City of Taft. The 1998 Revenue Bonds interest rates range from

4.25 to 5.80%. Interest is payable semiannually each January 1and July 1 and principal is paid annually each January 1 through 2028. Tax increment revenue is pledged as collateral for the repayment of the bonds. In addition, the City of Taft agreed to lease the police station and the lease payments were pledged to the payment of the 1998 Revenue Bonds. After dissolution of the Redevelopment Agency, these bonds were paid from the Successor Agency Trust Fund.

The portion of the 1998 Revenue Bonds related to the lease of the police station should have been reported as a long-term liability of the governmental activities of the City. Accordingly, the Successor Agency Trust reduced the opening net deficit by $557,053 as of July 1, 2018. The restatement consisted of an increase in net position of $905,000 for the principal balance related to the lease of the police statement as of June 30, 2018, an increase of $26,245 for the interest payable as of June 30, 2018 and a decrease in net position for the cash with fiscal agents of $374,192.

The City, the Taft Public Financing Authority, and the Successor Agency Trust Fund desired to refinance the 1998 Revenue bonds. On June 1, 2019, the Taft Public Financing Authority issued $2,310,000 Revenue Refunding Bonds and entered into a loan agreement with the Successor Agency Trust Fund to acquire the aggregate principal of $1,778,000. The Taft Financing Authority assigned these payments to the former Redevelopment Agency Taft Public Financing Authority issued the 2019 Revenue Refunding Bonds for $2,310,000 of which $1,587,000 was recorded as a long-term liability of the Successor Agency Trust. The first payment of principal and interest is due on August 1, 2019. Principal and interest are due semiannually on August 1st and February 1 with the last payment due on February 1, 2028. The bonds have an interest rate of 3.14%.

The maturity schedule of the bonds is as follows:

NOTE 17 - OTHER MATTERS
Pursuant to City Resolution No. 3392-12 dated January 11, 2012, which was in part the result of the California Supreme Court’s ruling in California Redevelopment Association vs. Matosantos Case No. S194861 which upheld AB26x1 that dissolved all of the redevelopment agencies in California, the City determined that it is in the best interests to serve as Successor Agency.

Further, pursuant to the above Resolution, the City had the Taft Housing Authority assumed all rights, powers, assets, liabilities, duties, and obligations associated with housing activities of the Taft Community Development Agency. City Resolution 3284, dated March 15, 2011, created a Housing Authority and designated City Council members as the Housing Authority Commissioners. Presently, any Taft Housing Authority expenditure actions need approval of the Successor Agency.

FYE

ENDING PRINCIPAL INTEREST TOTAL
2022 181,000 42,798 223,798
2023 188,000 37,052 225,052
2024 194,000 31,101 225,101
2025 199,000 24,979 223,979
2026-2029 646,000 35,921 681,921
Total $ 1,408,000 $ 171,851 $ 1,579,851

CITY OF TAFT

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
59 NOTE 18 – SUBSEQUENT EVENTS
On June 15, 2021, the City Council adopted Resolution No. 4096-21, formally declaring a fiscal emergency pursuant to Article XIII C, Section2 (b) of the California Constitution. The declaration cited the loss of major revenue streams from State prison closures, pandemic-related economic impacts, and rising public safety costs, and authorized the Council to place a general tax measure before the voters to stabilize the City’s long-term finances.

Subsequent to year-end, on November 2, 2021, the City’s electorate approved Measure A, authorizing a 1-percent local transactions and use tax (sales tax) on retail sales occurring within city limits. The election results were certified by Resolution No. 4130-21 on December 21, 2021; on the same date the Council enacted Ordinance No. 845-21 (second reading) establishing Chapter 21, “City of Taft Essential Services Protection General Transactions and Use Tax,” in the Municipal Code. Companion Resolutions Nos. 4131-21 and 4131-21 authorized implementation agreements and the examination of tax records with the California Department of Tax and Fee Administration (CDTFA).

Under Ordinance 845-21, the tax is general in nature; therefore, proceeds are legally available for any governmental purpose. The ordinance requires annual independent audits and citizen oversight (later formalized by Resolution No. 4186-23). The measure contains no statutory sunset clause; it will remain in force until repealed by the voters or the Council.

Per CDTFA notice, the tax became effective April 1, 2022 – the first day of the calendar quarter beginning more than 110 days after voter approval.

Management has evaluated events through the date the financial statements were available for issuance and determined that the fiscal-emergency declaration and the voter approval, adoption, and implementation of Measure A constitute non-recognized subsequent events under GASB Statement No. 56. No adjustments to the accompanying financial statements was required; however, because these actions significantly affect the City’s future revenue capacity, disclosure is considered necessary to prevent the statements from being misleading. 60 This page intentionally left blank

CITY OF TAFT

MAJOR FUND BUDGETARY COMPARISON SCHEDULES
JUNE 30, 2021
61 Budgetary comparison schedules are presented as Required Supplementary Information for the General Fund as provided for by GASB Statement No. 34. The budgetary comparison schedules for the remaining major funds are presented to aid in additional analysis and is not a required part of the basic financial statements or Required Supplementary Information.

Budgets were not adopted for the Revolving Loan Fund CDBG and Revolving Loan Fund Home. 62 This page intentionally left blank

CITY OF TAFT

SCHEDULE OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

GENERAL FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Original Actual Positive
Budget Final Budget Amounts (Negative)

REVENUES
Property taxes $ 1,644,526 1,490,113 $ $ (2,680) 1,641,846 $ Sales taxes 1,209,396 1,204,395 220,716 1,430,112
Other taxes 271,152 551,968 47,856 319,008
Licenses, permits, and fees 360,943 227,387 48,173 409,116 Fines and forfeitures 736 2,115 630 1,366
Use of money and property 477,059 126,514 84,197 561,256 Intergovernmental 645,980 226,363 19,830 665,810
Current services charges 2,569,347 2,656,641 9,378 2,578,725 Other 178,118 21,743 193,172 371,290
Total revenues 6,507,239 7,357,257 7,978,529 621,272

EXPENDITURES
Current:

General government 1,470,701 1,541,864 (39,268) 1,509,969 Public safety 3,815,758 3,693,126 130,186 3,685,572
Public works 1,142,661 1,196,111 235,926 906,735
Community development 659,431 642,864 616,366 26,498
Capital outlay 305,786 285,273 340,835 (55,562)
Debt service :

Principal - - 85,000 (85,000)
Interest - - 13,298 (13,298)
Total expenditures 7,396,318 7,357,257 7,157,775 199,482 Excess (deficiency) of revenues
over expenditures (889,079) - 820,754 820,754

OTHER FINANCING SOURCES (USES)
Transfers in 889,079 - 6,449 6,449
Total other financing sources (uses) 889,079 - 6,449 6,449 Net change in fund balance - - 827,203 827,203
Fund balance, beginning of fiscal year 900,931 900,931 900,931 - Fund balance, end of fiscal year $ 900,931 $ 900,931 $ 1,728,134 $ 827,203 63 6/30/20 6/30/19 6/30/18
FY 20-21 FY 19-20 FY 18-19
Plan's proportion of the Net Pension Liability
(Asset) 0.10839% 0.10467% 0.10136%
Plan's proportionate share of the Net Pension
Liability (Asset) 11,793,148 $ $ 10,725,745 $ 9,767,574 Covered employee payroll*** $ 6,854,627 $ 7,049,587 $ 6,721,235 Plan's proportionate share of the Net Pension
Liability (Asset) as a percentage of its covered
employee payroll. 172.05% 152.15% 145.32%
Plan's fiduciary net position as a percentage of
the Plan's Total Pension Liability 26.07% 24.90% 24.08% *Historical information is required only for measurement periods for which GASB 68 is applicable. **Fiscal year 2015 was the 1st year of implementation, therefore only seven years are shown. ***Covered-Employee Payroll is based on pensionable earnings provided by the employer. However, GASB 68 defined covered-employee payroll as the total of employees that are provided pensions through the pension plan. Accordingly, if pensionable earnings are different from total earnings for covered-employees, the employer should display in the disclosure footnotes the payroll based on total earnings for the covered group and recalculate the required payroll-related ratios.

Schedule of Plan's Proportionate Share of the Net Pension Liability and Related Ratios (Continued) Measurement Date*
June 30, 2021

CITY OF TAFT

REQUIRED SUPPLEMENTARY INFORMATION
Cost Sharing Defined Benefit Pension Plan
Last 10 Fiscal Years**
64 6/30/17 6/30/16 6/30/15 6/30/14
FY 17-18 FY 16-17 FY 15-16 FY 14-15
Plan's proportion of the Net Pension Liability
(Asset) 0.09853% 0.09660% 0.09264% 0.09815%
Plan's proportionate share of the Net Pension
Liability (Asset) 9,771,417 $ 8,359,216 $ 6,358,590 $ 6,107,304 $ Covered employee payroll*** 6,967,796 $ 6,380,226 $ 6,246,307 $ 3,097,235 $ Plan's proportionate share of the Net Pension
Liability (Asset) as a percentage of its covered
employee payroll. 140.24% 131.02% 101.80% 197.19%
Plan's fiduciary net position as a percentage of
the Plan's Total Pension Liability 24.82% 23.54% 18.98% 18.73% Measurement Date*

CITY OF TAFT

REQUIRED SUPPLEMENTARY INFORMATION
June 30, 2021
Cost Sharing Defined Benefit Pension Plan
Last 10 Fiscal Years**
Schedule of Plan's Proportionate Share of the Net Pension Liability and Related Ratios 65 FY 19-20 FY 18-19 FY 17-18
Actuarially Determined Contribution** 1,093,954 $ 721,303 $ 883,568 $ Contributions in Relation to the
Actuarially Determined Contribution ** 1,093,954 721,303 883,603 Contribution Deficiency (Excess) - $ - $ (35) $
Covered Employee Payroll**** 7,049,587 $ 6,721,235 $ 6,967,796 $ Contributions as a Percentage of
Covered Employee Payroll**** 15.52% 14.01% 12.68%
* Historical information is required only for measurement periods for which GASB 68 is applicable. **Employers are assumed to make contributions equal to the actuarially determined contributions. However, some employers may choose to make additional contributions towards their unfunded liability. Employer contributions for such plans exceed the actuarially determined contributions. CalPERS has determined that employer obligations referred to as "side funds" do not conform to the circumstances described in paragraph 120 of GASB 68, therefore are not considered separately financed liabilities.
*** Fiscal year 2015 was the 1st year of implementation, therefore only seven years are shown. ****Covered-Employee Payroll is based on pensionable earnings provided by the employer. GASB 68 defines covered-employee payroll as the total of employees that are provided pensions through the pension plan. If penionsable earnings are different from total earnings for covered-employees, the employer should display in the disclosure footnotes the payroll based on total earnings for the covered group and recalculate the required payroll-related ratios.

Notes to Schedule:

The actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2017-18 were from the June 30, 2017 funding valuation reports.

Actuarial Cost Method Entry Age Normal
Amortization Method/Period For details see the June 30, 2017 public funding valuations.

Asset Valuation Method Actuarial Value of Assets. For details, see June 30, 2017 funding valuation report.

Inflation 2.50%
Salary Increases 3.00%
Investment Rate of Return 7.15%
Retirement Age Based on the December 2017 CALPERS Experience Study.

Mortality Based on the mortality table used based on CalPERS' specific data, The table includes 15 years of mortality improvements using Society of Actuaries Scale MP-2016.

For more details on this table, please refer to the 2017 experience study report.

Schedule of Contributions * (Continued)

CITY OF TAFT

REQUIRED SUPPLEMENTARY INFORMATION
June 30, 2021
Cost Sharing Defined Benefit Pension Plan
Last 10 Fiscal Years***
66 FY 17-18 FY 16-17 FY 15-16 FY 14-15
Actuarially Determined Contribution** 883,568 $ 576,929 $ 667,884 $ 553,481 $ Contributions in Relation to the
Actuarially Determined Contribution ** 883,603 776,336 1,221,754 553,481 Contribution Deficiency (Excess) (35) $ (199,407) $ (553,870) $ - $ Covered Employee Payroll**** 6,967,796 $ 6,380,226 $ 6,246,307 $ 3,097,235 $ Contributions as a Percentage of
Covered Employee Payroll**** 12.68% 12.01% 14.76% 17.87%

CITY OF TAFT

REQUIRED SUPPLEMENTARY INFORMATION
June 30, 2021
Cost Sharing Defined Benefit Pension Plan
Last 10 Fiscal Years***
Schedule of Contributions *
67 68
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69 CITY OF TAFT

MAJOR CAPITAL PROJECT FUND
JUNE 30, 2021
WWTP Capital Projects Fund
The WWTP Capital Projects Fund is used to account for capital asset acquisition and construction of the wastewater treatment plant
70 This page intentionally left blank

CITY OF TAFT

SCHEDULE OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

WWTP CAPITAL PROJECTS FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
Variance with
Final Budget
Original Actual Positive
Budget Final Budget Amounts (Negative)

REVENUES
Use of money and property $ 20,000 $ 12,500 $ 13,603 $ 1,103 Total revenues 20,000 12,500 13,603 1,103

EXPENDITURES
Capital outlay 167,255 159,755 159,755 -
Total Expenditures 167,255 159,755 - 159,755
Excess (Deficiency) of Revenues
Over Expenditures (147,255) (147,255) 13,603 160,858

OTHER FINANCING SOURCES (USES)
Transfers in 147,255 147,255 131,200 (16,055)
Total other financing sources (uses) 147,255 147,255 131,200 (16,055) Net change in fund balance - 144,803 - 144,803
Fund balance, beginning of fiscal year 4,295,059 4,295,059 4,295,059 - Fund balance, end of the fiscal year $ 4,295,059 $ 4,295,059 $ 4,439,862 $ 144,803 71 72
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73 CITY OF TAFT

NON-MAJOR GOVERNMENTAL FUNDS
JUNE 30, 2021

SPECIAL REVENUE FUNDS
Traffic Safety
This Fund was established to receive the City’s share of traffic fines and reimburse the General Fund for police activities related to traffic safety and traffic control devices.

Gas Tax
This fund was established to receive a share of the revenues derived from the State taxes on gasoline.

Inmate Welfare Trust
The inmate welfare trust fund account is established and maintained pursuant to Penal Code Sections 5005, 5006.1, 5007, and 5008 and the Business Administration Manual, Chapter 4200. All entries to the inmate welfare trust fund are supported by source documentation.

WWTP
This fund is used to account for special projects related to the City’s share of the wastewater treatment plant.

Transportation and Development Act (TDA)
This fund was established to receive and expend the City’s allocation of sales tax under SB 325. This bill reduced the State’s percentage of sales tax by 1.4 percent and allowed the counties within the State of California to increase their sales tax percentage by ¼ percent. The funds generated by this ¼ percent are allocated to the counties and a portion of this is then allocated to the cities within each county and restricted to street purposes.

Cal Home Revolving Loan
This fund was established to account for all CalHome grant received by the City.

Tarp Revolving Loan
This fund was established to account for funds received from the State of California CDBG program whose intent is to provide financing to new and existing businesses for a healthy economic environment.

Asset Forfeiture
This fund was established to receive funds that are seized from narcotics dealers or following the sale of dealer assets.

Landscape Assessment District
This fund was established in connection with a single-family housing development project (Tract No. 5574) and will be used to record expenditures and revenues relative to formation and operation of a Landscape Maintenance District in that tract.

Crime Prevention
This fund was established to account for receipts from the State COPS grant program and related expenditures.

RMRA
This Fund was established to utilize grant funds for transportation projects, particularly for streets and roads.

Inmate
Traffic Gas Welfare
Safety Tax Trust WWTP TDA
ASSETS
Cash and investments 28,250$ 337,943$ 79,573$ -$ 110,382$ Receivables:

Accounts 733 - - 512,593 -
Interest - 103 - - -
Notes - - - - -
Total assets 28,983$ 338,046$ 79,573$ 512,593$ 110,382$

LIABILITIES, DEFERRED INFLOW

OF RESOURCES, AND FUND

BALANCES

LIABILITIES
Accounts payable -$ -$ -$ 70,930$ -$
Accrued payroll - - - 3,677 -
Due to other funds - - - 28,810 -
Unearned revenue - - - - -
Total liabilities - - - 103,417 -

DEFERRED INFLOW OF

RESOURCES
Deferred revenue - - - 506,169 -

FUND BALANCES
Restricted 28,983 338,046 79,573 - 110,382
Unassigned - - - (96,993) -
Total fund balances (deficits) 28,983 338,046 79,573 (96,993) 110,382 Total liabilities, deferred inflow of
resources, and fund balances $ 28,983 338,046$ 79,573$ 512,593$ 110,382$

CITY OF TAFT

NON-MAJOR GOVERNMENTAL FUNDS

COMBINING BALANCE SHEET
June 30, 2021
Special Revenue Funds
74 Total
Cal Home TARP Landscape Non-Major
Revolving Revolving Asset Assessment Crime Governmental Loan Loan Forfeiture District Prevention RMRA Funds
67,263$ 441$ 118,068$ -$ 192,814$ 446,090$ $ 1,380,824
- - - - - 31,509 544,835
18 - 31 - 16 84 252
205,853 - - - - - 205,853
273,134$ 441$ 118,099$ -$ 192,830$ 477,683$ $ 2,131,764 -$ 441$ -$ 419$ 209$ -$ $ 71,999
- - - 363 5,518 - 9,558
- - - 89,772 - - 118,582
- - 99,140 - - - 99,140
- 441 99,140 90,554 5,727 - 299,279
205,853 - - - - - 712,022
67,281 - 18,959 - 187,103 477,683 1,308,010
- - - (90,554) - - (187,547)
67,281 - 18,959 (90,554) 187,103 477,683 1,120,463
273,134$ 441$ 118,099$ -$ 192,830$ 477,683$ $ 2,131,764 Special Revenue Funds
75 Inmate
Traffic Gas Welfare
Safety Tax Trust WWTP TDA

REVENUES
Fines and forfeitures 4,669$ $ - -$ -$ -$
Use of money and property - 7,132 66 207 -
Intergovernmental - 196,986 - 1,046,658 -
Current service charges - 67,974 - 28,564 -
Other - - 3 - -
Total revenues 4,669 204,118 68,043 1,075,429 -

EXPENDITURES
Current:

General government - - - 792,347 -
Public safety - - - - -
Public works - - - - -
Health and welfare - 42,687 - - -
Debt service:

Principal retirement - - - 68,000 -
Interest and fiscal charges - - - 58,800 -
Total expenditures - 42,687 - 919,147 -
Excess of revenues
over (under) expenditures 4,669 204,118 25,356 156,282 -

OTHER FINANCING SOURCES
(USES)
Transfers in - - - - -
Transfers out - (310,449) - (131,200) -
Total other financing sources (uses) - (310,449) - (131,200) - Net change in fund balances 4,669 (106,331) 25,356 25,082 - Fund balances (deficits), beginning of
fiscal year 24,314 444,377 54,217 (122,075) 110,382
Fund balances (deficits), end of fiscal
year $ 28,983 $ 338,046 79,573$ $ (96,993) 110,382$
Special Revenue Funds

CITY OF TAFT

NON-MAJOR GOVERNMENTAL FUNDS

COMBINING STATEMENT OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
76 Total
Cal Home TARP Landscape Non-Major
Revolving Revolving Asset Assessment Crime Governmental Loan Loan Forfeiture District Prevention RMRA Funds
-$ -$ -$ -$ -$ -$ $ 4,669
442 - 422 5 382 614 9,270
33,708 - - - 156,727 172,909 1,606,988
- - - 12,044 - - 108,582
- - - - - - 3
34,150 - 422 12,049 157,109 173,523 1,729,512
- - - - - - 792,347
- - 7,927 - 149,183 - 157,110
- - - 19,244 - 6,289 25,533
- - - - - - 42,687
- - - - - - 68,000
- - - - - - 58,800
- - 7,927 19,244 149,183 6,289 1,144,477
34,150 - (7,505) (7,195) 7,926 167,234 585,035
- - - - - 310,449 310,449
- - - - - - (441,649)
- - - - - 310,449 (131,200)
34,150 - (7,505) (7,195) 7,926 477,683 453,835
33,131 - 26,464 (83,359) 179,177 - 666,628
67,281$ -$ 18,959$ $ (90,554) 187,103$ 477,683$ $ 1,120,463 Special Revenue Funds
77 Variance with
Final Budget
Actual Positive
Final Budget Amounts (Negative)

REVENUES
Fines and forfeitures 2,800 $ 4,669 $ 1,869 $
Total revenues 2,800 4,669 1,869

OTHER FINANCING SOURCES (USES)
Transfers out (2,800) - 2,800
Total other financing sources (uses) (2,800) - 2,800
Net change in fund balance - 4,669 4,669
Fund balance, beginning of fiscal year 24,314 24,314 -
Fund balance, end of fiscal year 24,314 $ 28,983 $ 4,669 $

CITY OF TAFT

SCHEDULE OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

TRAFFIC SAFETY SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
78 Variance with
Final Budget
Actual Positive
Final Budget Amounts (Negative)

REVENUES
Use of money and property 6,187 $ 7,132 $ 945 $
Intergovernmental 162,298 196,986 34,688
Total revenues 168,485 204,118 35,633

OTHER FINANCING SOURCES (USES)
Transfers out (168,485) (310,449) (141,964)
Total other financing sources (uses) (168,485) (310,449) (141,964) Net change in fund balance - (106,331) (106,331)
Fund balance, beginning of fiscal year 444,377 444,377 - Fund balance, end of fiscal year 444,377 $ 338,046 $ (106,331) $

CITY OF TAFT

SCHEDULE OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

GAS TAX SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
79 Variance with
Final Budget
Actual Positive
Final Budget Amounts (Negative)

REVENUES
Use of money and property 78 $ 66 $ (12) $
Current service charges 51,617 67,974 16,357
Other 3,432 3 (3,429)
Total revenues 55,127 68,043 12,916

EXPENDITURES
Current:

Health and welfare 55,127 42,687 12,440
Total expenditures 55,127 42,687 12,440
Net change in fund balance - 25,356 25,356
Fund balance, beginning of fiscal year 54,217 54,217 -
Fund balance, end of fiscal year $ 54,217 $ 79,573 $ 25,356

CITY OF TAFT

SCHEDULE OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

INMATE WELFARE TRUST SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
80 Variance with
Final Budget
Actual Positive
Final Budget Amounts (Negative)

REVENUES
Use of money and property $ 200 $ 207 $ 7
Intergovernmental 1,091,592 1,046,658 (44,934)
Current service charges 18,740 28,564 9,824
Total revenues 1,110,532 1,075,429 (35,103)

EXPENDITURES
Current:

General government 852,532 792,347 60,185
Debt service:

Principal retirement 68,000 68,000 -
Interest and fiscal charges 58,800 58,800 -
Total Expenditures 979,332 919,147 60,185
Excess (Deficiency) of Revenues
Over Expenditures 131,200 156,282 25,082

OTHER FINANCING SOURCES (USES)
Transfers out (131,200) (131,200) -
Total other financing sources (uses) (131,200) (131,200) - Net change in fund balance - 25,082 25,082
Fund balance (deficit), beginning of fiscal year (122,075) (122,075) - Fund balance (deficit), end of the fiscal year $ (122,075) $ (96,993) $ 25,082

CITY OF TAFT

SCHEDULE OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

WWTP SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
81 Variance with
Final Budget
Actual Positive
Final Budget Amounts (Negative)

REVENUES
Intergovernmental 481,300 $ - $ (481,300) $
Total revenues 481,300 - (481,300)

OTHER FINANCING SOURCES (USES)
Transfers out (481,300) - 481,300
Total other financing sources (uses) (481,300) - 481,300 Net change in fund balance - - -
Fund balance, beginning of fiscal year 110,382 110,382 - Fund balance, end of fiscal year 110,382 $ 110,382 $ - $

CITY OF TAFT

SCHEDULE OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

TDA SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
82 Variance with
Final Budget
Actual Positive
Final Budget Amounts (Negative)

REVENUES
Use of money and property 563 $ 422 $ (141) $
Total revenues 563 422 (141)

EXPENDITURES
Current:

Public safety 9,811 7,927 1,884
Total expenditures 9,811 7,927 1,884
Excess (deficiency) of revenues
over expenditures (9,248) (7,505) 1,743
Fund balance, beginning of fiscal year 26,464 26,464 -
Fund balance, end of fiscal year 17,216 $ 18,959 $ 1,743 $

CITY OF TAFT

SCHEDULE OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

ASSET FORFEITURE SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
83 Variance with
Final Budget
Actual Positive
Final Budget Amounts (Negative)

REVENUES
Use of money and property 5 $ 5 $ - $
Current service charges 12,437 12,044 (393)
Total revenues 12,442 12,049 (393)

EXPENDITURES
Current:

Public works 24,264 19,244 5,020
Total expenditures 24,264 19,244 5,020
Net change in fund balance (11,822) (7,195) 4,627
Fund balance (deficit), beginning of fiscal year (83,359) (83,359) - Fund balance (deficit), end of fiscal year (95,181) $ (90,554) $ 4,627 $

CITY OF TAFT

SCHEDULE OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

LANDSCAPE ASSESSMENT SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
84 Variance with
Final Budget
Actual Positive
Final Budget Amounts (Negative)

REVENUES
Use of money and property 446 $ 382 $ (64) $
Intergovernmental 159,550 156,727 (2,823)
Total revenues 159,996 157,109 (2,887)

EXPENDITURES
Current:

Public safety 148,739 149,183 (444)
Total expenditures 148,739 149,183 (444)
Excess (deficiency) of revenues
over expenditures 11,257 7,926 (3,331)

OTHER FINANCING SOURCES (USES)
Transfers out (11,257) - 11,257
Total other financing sources (uses) (11,257) - 11,257
Net change in fund balance - 7,926 7,926
Fund balance, beginning of fiscal year 179,177 179,177 - Fund balance, end of fiscal year 179,177 $ 187,103 $ 7,926 $

CITY OF TAFT

SCHEDULE OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

CRIME PREVENTION SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
85 Variance with
Final Budget
Actual Positive
Final Budget Amounts (Negative)

REVENUES
Use of money and property - $ 614 $ 614 $
Intergovernmental - 172,909 172,909
Total revenues - 173,523 173,523

OTHER FINANCING SOURCES (USES)
Transfers in - 310,449 310,449
Total other financing sources (uses) - 310,449 310,449
Net change in fund balance - 483,972 483,972
Fund balance, beginning of fiscal year - - -
Fund balance, end of fiscal year - $ 483,972 $ 483,972 $

CITY OF TAFT

SCHEDULE OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCE - BUDGET AND ACTUAL

RMRA SPECIAL REVENUE FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
86 87

CITY OF TAFT

PRIVATE-PURPOSE TRUST FUNDS AND AGENCY FUNDS
JUNE 30, 2021
Private-Purpose Trust Funds are used to account for assets and liabilities held by the City of Taft in a trustee capacity.

Capital Projects Fund
This fund is used to account for capital assets and other activities of the former redevelopment agency.

Post RDA Debt Retirement Fund
This fund is used to account for administration and debt retirement activities related to the former redevelopment agency.

AGENCY FUNDS DESCRIPTION
Trust and agency funds were established to control money held by the City as agent or trustee. The collections reflected in these funds are not revenues to the City and disbursements do not represent expenditures of the City.

Accordingly, these funds do not employ the budgetary accounting procedures used for the other funds.

Inmate Custodial Fund
The Inmate Custodial Account maintains those accounting records necessary to provide for the recording of all transactions affecting the inmate trust accounts. It also provides accurate and current information relative to each individual inmate trust account.
88 This page intentionally left blank

CITY OF TAFT

COMBINING STATEMENT OF NET POSITION

PRIVATE PURPOSE TRUST FUNDS
JUNE 30, 2021
Post RDA
Capital Debt
Projects Retirement
Fund Fund Total
ASSETS
Cash and investments $ 358,031 - $ $ 358,031
Interest receivable 138 - 138
Capital assets - nondepreciable - 1,698,163 1,698,163
Capital assets - being depreciated - 407,116 407,116
Capital assets - accumulated depreciation - (277,017) (277,017) Total assets 1,828,262 358,169 2,186,431

LIABILITIES
Accrued payroll 1,045 - 1,045
Accrued interest payable 14,737 - 14,737
Advance due to City of Taft 1,588,959 - 1,588,959
Bonds payable 1,408,000 - 1,408,000
Total liabilities - 3,012,741 3,012,741

NET POSITION (DEFICIT)
Unrestricted 1,828,262 (2,639,835) (811,573)
Total Net Position (Deficit) $ 1,828,262 $ (2,654,572) $ (826,310) 89 Post RDA
Capital Debt
Projects Retirement
Fund Fund Total
Additions:

Investment revenue $ 4,234 - $ $ 4,234
Taxes and assessments 756,583 - 756,583
Total additions - 760,817 760,817
Deductions:

Community development 352,502 - 352,502
Interest expense 46,561 - 46,561
Depreciation - 10,178 10,178
Total deductions 10,178 399,063 409,241
Change in net position (10,178) 361,754 351,576
Net Position (Deficit) - beginning of fiscal year
as originally stated 1,838,440 (3,006,952) (1,168,512)
Prior period adjustment - (9,374) (9,374)
Net Position (Deficit) - beginning of fiscal year
as restated 1,838,440 (3,016,326) (1,177,886)
Net Position (Deficit) - end of fiscal year 1,828,262 $ (2,654,572) $ (826,310) $

CITY OF TAFT

PRIVATE PURPOSE TRUST FUNDS

COMBINING STATEMENT OF CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
90 CITY OF TAFT

MANAGEMENT REPORT
AND
AUDITOR’S COMMUNICATION LETTER
June 30, 2021

CITY OF TAFT
June 30, 2021

TABLE OF CONTENTS
Required Communication under Statement on Auditing Standards No. 114 .......................... 1 Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ................................................................................................................... 4 Current Year Recommendations .................................................................................................. 6 Status of Prior Year Recommendations ....................................................................................... 7 1 OFFICES: BEVERLY HILLS ∙ CULVER CITY ∙ SANTA MARIA
MEMBER AMERICAN INSTITUTE OF C.P.A.’S ∙ CALIFORNIA SOCIETY OF MUNICIPAL FINANCE OFFICERS ∙ CALIFORNIA ASSOCIATION OF SCHOOL BUSINESS

OFFICIALS

May 27, 2025
To the City Council
City of Taft, California
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Taft (City) for the fiscal year ended June 30, 2021. Professional standards require that we provide you with the information about our responsibilities under auditing standards generally accepted in the United States of America and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information to you in a previous letter. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. As described in Note 1R to the financial statements, the City adopted Statement of Governmental Accounting Standards No. 87 “Fiduciary Activities” in the fiscal year ending June 30, 2021. Accordingly, the cumulative effect of the accounting change as of the beginning of the year is reported in the Fiduciary Funds Statement of Changes in Net Position. We noted no transactions entered into by the City during the fiscal year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Management’s estimates of the historical cost and useful lives of certain capital assets are based on historical data and industry guidelines, while the net pension liability of the CalPERS pension plan and the OPEB actuarial values are based on third party consultants’ estimates and calculations. We evaluated the key factors and assumptions used to develop these estimates and determined that they are reasonable in relation to the financial statements taken as a whole.

The financial statement disclosures are neutral, consistent, and clear. 2 Difficulties Encountered in Performing the Audit
Due to the COVID-19 pandemic and significant turnover in city personnel, we encountered significant delays in obtaining the information needed to complete the audit.

Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management.

Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate to each opinion unit’s financial statements taken as a whole. to the financial statements taken as a whole.

Management Representations
We have requested certain representations from management that are included in the management representation letter dated May 27, 2025.

Other Matters
We applied certain limited procedures to the Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual – General Fund, the Schedule of Plan’s Proportionate Share of Net Pension Liability and Related Ratios as of Measurement Date – Combined Plan, and the Schedule of Pension Contributions – Combined Plan, which are required supplementary information (RSI) that supplement the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.
3 We were engaged to report on the WWTP Capital Projects budgetary comparison schedule, combining and individual non-major governmental and fiduciary funds financial statements and schedules, which accompanies the financial statements but is not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

Restriction on Use
This information is intended solely for the use of the City Council of the City and management of the City and is not intended to be, and should not be, used by anyone other than these specified parties.

Very truly yours,

OFFICIALS

REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED

IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the City Council
City of Taft, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Taft (City) as of and for the fiscal year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated May 27, 2025.

Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of City’s internal control. Accordingly, we do not express an opinion on the effectiveness of City’s internal control.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that have not been identified. We did identify certain deficiencies in internal control, described in the accompanying schedule of findings as items 2021-001 and 2021-002 that we consider to be material weaknesses.
5 Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards.

City’s Response to Findings
The City’s response to the findings identified in our audit are described in the accompanying schedule of findings. The City’s responses were not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it.

Very truly yours,

MOSS, LEVY & HARTZHEIM, LLP
Culver City, CA
May 27, 2025

CITY OF TAFT
June 30, 2021
6 CURRENT YEAR FINDINGS

MATERIAL WEAKNESSES
2021-001 The City’s closing process was not completed timely resulting in audited financial statements that were not completed timely.

Criteria:

The City’s closing process should be completed within six months of fiscal year end in order to allow for the completion of the audited financial statements within nine months of the fiscal year end.

Condition:

The City’s closing process was not completed within six months of the end of the fiscal year.

Effect:

Completing the closing process and issuing audited financial statements in a timely manner helps assist the City in maintaining proper internal controls over operations.

Recommendation:

We recommend that the City complete the closing process within six months of the fiscal year end and to issue audited financial statements within nine months of the fiscal year end.

Management’s response:

CITY OF TAFT
June 30, 2021
7 STATUS OF PRIOR YEAR FINDINGS
2020-001 The City’s closing process was not completed timely resulting in audited financial statements that were not completed timely.

Condition:

The City’s closing process was not completed within six months of the end of the fiscal year.

Effect:

Completing the closing process and issuing audited financial statements in a timely manner helps assist the City in maintaining proper internal controls over operations.

Status:

Repeat finding for 2020-2021 fiscal year. See finding 2021-001 for further information. 2020-002 The City did not follow the City’s policy regarding the recognition of revenue received after the City’s modified accrual period.

Criteria:

The City’s closing process should include processes to ensure that the City’s revenue recognition policy is followed during the financial statement preparation process.

Condition:

The City should follow the adopted policy on revenue recognition on the modified accrual basis.

Status:

Implemented.

WASTEWATER TREATMENT PLANT

CITY OF TAFT / FORD CITY-TAFT HEIGHTS

SANITATION DISTRICT

FINANCIAL STATEMENTS
JUNE 30, 2021

WASTEWATER TREATMENT PLANT

CITY OF TAFT / FORD CITY-TAFT HEIGHTS

SANITATION DISTRICT

FINANCIAL STATEMENTS
JUNE 30, 2021
Table of Contents
INDEPENDENT AUDITOR’S REPORT 1
BASIC FINANCIAL STATEMENTS:

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual – Special Revenue Fund 17

BUSINESS OFFICIALS

PARTNERS COMMERCIAL ACCOUNTING & TAX SERVICES GOVERNMENTAL AUDIT SERVICES CRAIG A HARTZHEIM, CPA 8383 WILSHIRE BLVD., SUITE 800 5800 HANNUM AVE., SUITE E HADLEY Y HUI, CPA BEVERLY HILLS, CA 90211 CULVER CITY, CA 90230 ADAM V GUISE, CPA TEL: 310.670.2745 TEL: 310.670.2745
TRAVIS J HOLE, CPA FAX: 310.670.1689 FAX: 310.670.1689
WILSON LAM, CPA www.mlhcpas.com www.mlhcpas.com
INDEPENDENT AUDITOR’S REPORT
To the Board of Directors
City of Taft/Ford City-Taft Heights
Sanitation District
Taft, California
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities and each major fund of the Wastewater Treatment Plant of the City of Taft / Ford City-Taft Heights Sanitation District (the WWTP), as of and for the fiscal year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the WWTP’s basic financial statements, as listed in the table of contents.

Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the Wastewater Treatment Plant of the City of Taft / Ford City-Taft Heights Sanitation District, California, as of June 30, 2021, and the respective changes in financial position, for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report June 4, 2025, on our consideration of the WWTP’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements, and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the WWTP’s internal control over financial reporting and compliance.

Moss, Levy & Hartzheim, LLP
Culver City, California
June 4, 2025
2 GOVERNMENT-WIDE FINANCIAL STATEMENTS
ASSETS
Current Assets:

Cash and investments $ 4,439,506
Accounts receivable 512,593
Interest receivable 356
Total Current Assets 4,952,455
Noncurrent Assets:

Capital assets:

Non-depreciable:

Land 32,519
Depreciable, net of accumulated depreciation:

Structures and improvements 3,649,258
Total Noncurrent Assets 3,681,777
Total Assets 8,634,232

LIABILITIES
Current Liabilities:

Accounts payable 70,930
Accrued payroll 3,677
Accrued interest payable 4,160
Due to City of Taft 28,810
Compensated absences 4,075
Certificates of participation (COP) payable 69,000
Total Current Liabilities 180,652
Noncurrent Liabilities:

Compensated absences 12,226
Certificates of participation (COP) payable 3,223,000
Total Noncurrent Liabilities 3,235,226
Total Liabilities 3,415,878

NET POSITION
Net investment in capital assets 389,777
Restricted 4,828,577
Total Net Position $ 5,218,354

WASTEWATER TREATMENT PLANT

CITY OF TAFT / FORD CITY - TAFT HEIGHTS SANITATION DISTRICT

STATEMENT OF NET POSITION
JUNE 30, 2021
Governmental
Activities
The notes to the basic financial statements are an integral part of this statement. 3 Net
(Expense)/Revenue
and Changes in
Net Position
Governmental
Expenses Activities
Governmental Activities:

General government $ 1,245,343 $ 28,564 $ 1,054,519 $ - $ (162,260) Interest and fiscal charges 62,960 - - - (62,960)
Total Governmental Activities $ 1,308,303 $ 28,564 $ 1,054,519 $ - (225,220) General Revenues:

Investment earnings 13,810
Total General Revenues 13,810
Change in Net Position (211,410)
Net Position, Beginning of Fiscal Year 5,429,764
Net Position, End of Fiscal Year $ 5,218,354
Function/Program
Program Revenues

WASTEWATER TREATMENT PLANT
Charges for
Services
Operating
Grants and
Contributions
Capital
Grants and
Contributions

CITY OF TAFT / FORD CITY - TAFT HEIGHTS SANITATION DISTRICT

STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
The notes to the basic financial statements are an integral part of this statement. 4 FUND FINANCIAL STATEMENTS
ASSETS
Cash and investments $ 4,439,506 $ 4,439,506 - $
Accounts receivable 512,593 - 512,593
Interest receivable 356 - 356
Total Assets $ 4,439,862 $ 512,593 $ 4,952,455

LIABILITIES AND FUND BALANCES

LIABILITIES
Accounts payable $ 70,930 - $ $ 70,930
Accrued payroll 3,677 - 3,677
Due to City of Taft 28,810 - 28,810
Total Liabilities 103,417 - 103,417

DEFERRED INFLOW OF RESOURCES
Unavailable revenue 506,169 - 506,169
Total Deferred Inflow of Resources 506,169 - 506,169

FUND BALANCES
Restricted 4,439,862 4,439,862 -
Unassigned (96,993) - (96,993)
Total Fund Balances 4,439,862 (96,993) 4,342,869
Total Liabilities, Deferred Inflow of Resources,
and Fund Balances $ 4,439,862 $ 512,593 $ 4,952,455
WWTP
Capital
Projects
WWTP
Special
Revenue
Total
Governmental
Funds

WASTEWATER TREATMENT PLANT

CITY OF TAFT / FORD CITY - TAFT HEIGHTS SANITATION DISTRICT

BALANCE SHEET - GOVERNMENTAL FUNDS
JUNE 30, 2021
The notes to the basic financial statements are an integral part of this statement. 5 Fund Balances of Governmental Funds $ 4,342,869
Amounts reported for governmental activities in the statement of net position are different because:

Long-term liabilities are not due and payable in the current period and, therefore, are not reported in the governmental funds. This balance reflects the accrued compensated absences. (16,301) Interest on long-term liabilities is not due and payable in the current period and, therefore, not reported in the governmental funds. (4,160)
Certain revenues are unavailable in the governmental funds because the availability criteria has not been met. These revenues are recognized in the statement of net position. 506,169 Long-term liabilities are not due and payable in the current period and, therefore, are not reported in the governmental funds. This balance reflects the certificates of participation (COP) payable. (3,292,000)
Capital assets, net of accumulated depreciation, used in governmental funds are not current financial resources and, therefore, are not reported in the governmental funds. 3,681,777 Net Position of Governmental Activities $ 5,218,354

WASTEWATER TREATMENT PLANT

CITY OF TAFT / FORD CITY - TAFT HEIGHTS SANITATION DISTRICT

RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET

TO THE STATEMENT OF NET POSITION
JUNE 30, 2021
The notes to the basic financial statements are an integral part of this statement. 6 REVENUES
Intergovernmental $ 1,046,658 - $ $ 1,046,658
Use of money and property 13,603 207 13,810
Charges for services - 28,564 28,564
Total Revenues 13,603 1,075,429 1,089,032

EXPENDITURES
Current:

General government 792,347 - 792,347
Debt Service:

Principal retirement - 68,000 68,000
Interest and fiscal charges - 58,800 58,800
Total Expenditures 919,147 - 919,147
Excess (Deficiency) of
Revenues Over Expenditures 13,603 156,282 169,885

OTHER FINANCING SOURCES (USES)
Transfers in 131,200 131,200 -
Transfers out (131,200) - (131,200)
Total Other Financing Sources (Uses) 131,200 (131,200) - Net Change in Fund Balances 144,803 25,082 169,885
Fund Balances (Deficit), Beginning of Fiscal Year 4,295,059 (122,075) 4,172,984 Fund Balances (Deficit), End of Fiscal Year $ 4,439,862 $ (96,993) $ 4,342,869 WWTP
Capital
Projects
WWTP
Special
Revenue
Total
Governmental
Funds

WASTEWATER TREATMENT PLANT

CITY OF TAFT / FORD CITY - TAFT HEIGHTS SANITATION DISTRICT

STATEMENT OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
The notes to the basic financial statements are an integral part of this statement. 7 Net Change in Fund Balances of Governmental Funds 169,885$ Amounts reported for governmental activities in the Statement of Activities differs from the amounts reported in the Statement of Revenues, Expenditures, and Changes in Fund Balances because:

Certain revenues are unavailable in the governmental funds because the availability criteria has not been met. These revenues are recognized in the statement of net position. 7,861
Governmental funds report capital outlay as expenditures. However, in the statement of activities, the costs of those assets are allocated over their estimated useful lives as depreciation expense. This activity is reconciled as follows:

Depreciation expense (449,402)
Interest payable on long-term liabilities is not due and payable in the current period and, therefore, is not recorded in the current period. (4,160) Debt repayments are reported as expenditures in the governmental funds. The repayment is not an expense in the statement of activities, as it is a reduction of a long-term liability. The balance for compensated absences reflects the difference between absences accrued and absences paid.

Principal payment certificates of participation 68,000
Compensated absences (3,594)
Change in Net Position of Governmental Activities $ (211,410)

WASTEWATER TREATMENT PLANT

CITY OF TAFT / FORD CITY - TAFT HEIGHTS SANITATION DISTRICT

RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES FOR THE FISCAL YEAR ENDED JUNE 30, 2021
The notes to the basic financial statements are an integral part of this statement. 8 NOTES TO THE BASIC FINANCIAL STATEMENTS

WASTEWATER TREATMENT PLANT
CITY OF TAFT / FORD CITY – TAFT HEIGHTS SANITATION DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The primary function of this organization is the operation and maintenance of the sewer treatment facility serving the City of Taft (the City) and the Ford City-Taft Heights Sanitation District. In accordance with the terms of the “Joint Exercise of Powers Agreements” between the City of Taft, Taft Heights, and Ford City Sanitation District dated May 29, 1950, amended March 7, 1966, restated April 24, 1972, and restated August 21, 1991, covering the “Joint Sewage Project – 1972,” the City of Taft was designated to act on its own behalf and on behalf of each of the other agencies, to operate and maintain the Wastewater Treatment Plant (WWTP). All costs to operate and maintain the facilities shall be paid by the City of Taft and the other agencies in the following cost share ratios:
52 percent shall be paid by the City of Taft
19 percent shall be paid by the Taft Heights Sanitation District 29 percent shall be paid by the Ford City Sanitation District The WWTP has access to the services and facilities of the City and the City’s staff. The City assists the WWTP in the planning, financing, acquisition, construction, and maintenance or operation of the activities undertaken by the WWTP in accordance with the agreements and the applicable state and federal law. The costs incurred and paid by the City on behalf of the WWTP may include a part of the salaries and benefits of the City officers and employees who performed services for the WWTP and are reimbursed by the WWTP.

A. Reporting Entity
The City of Taft operates the WWTP pursuant to the Joint Exercise of Powers Agreement noted above.

The WWTP is not a separate legal entity and therefore is not included as a component unit of the City.

The WWTP uses two funds as follows:

Capital Projects Fund – the Capital Projects Fund is used to account for financial resources to be used for the acquisition or construction of major capital facilities.

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Basis of Accounting/Measurement Focus
Consistent with the City’s implementation of GASB Statement No. 34, Basic Financial Statements and Management’s Discussion and Analysis – for State and Local Governments, the WWTP financial statements report information on both the accrual and modified accrual basis of accounting. The differences between the two presentations are discussed below.

Revenues susceptible to accrual are investment earnings and assessments from member governments.

D. Budgetary Policy and Control

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Budgetary Policy and Control (Continued)

Structures and improvements 20-40 years
Machinery and equipment 5-20 years
11 WASTEWATER TREATMENT PLANT
CITY OF TAFT / FORD CITY – TAFT HEIGHTS SANITATION DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) G. Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

The deferred inflows representing the receivable for the other participants of the WWTP total $506,169 as of June 30, 2021
NOTE 2 – CASH AND INVESTMENTS
The WWTP’s cash and investments are pooled with the funds of the City for deposit and investment purposes. Interest on pooled cash and investments is credited to the funds based on each prospective fund’s average cash balance at each quarter end. Detailed information concerning the City of Taft’s pooled cash and investments can be found in the City’s Annual Financial Report for the fiscal year ended June 30, 2021. The WWTP’s cash and investments balance at June 30, 2021 is $4,439,506.

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 3 – CAPITAL ASSETS
During the fiscal year ended June 30, 2021, the following changes in capital assets occurred:

Balance Balance
Governmental Activities July 1, 2020 Additions Deletions June 30, 2021 Capital assets not being depreciated:

Land $ 32,519 -$ -$ 32,519$
Total capital assets not being depreciated 32,519 - - 32,519 Capital assets being depreciated:

Machinery and equipment 233,521 - - 233,521
Structures and improvements 6,687,207 - - 6,687,207
Total capital assets being depreciated 6,920,728 - - 6,920,728 Less accumulated depreciation for:

Machinery and equipment (218,588) (5,600) (224,188) -
Structures and improvements (2,603,480) (443,802) (3,047,282) - Total accumulated depreciation (2,822,068) (449,402) (3,271,470) - Total capital assets, being depreciated
net of accumulated depreciation 4,098,660 (449,402) - 3,649,258 Total Governmental activities capital assets,
net of accumulated depreciation 4,131,179$ $ (449,402) $ 3,681,777$ - Depreciation expense of $449,402 was charged to general government on the Statement of Activities for the fiscal year ended June 30, 2021.

NOTE 4 – INTERFUND TRANSFERS
Interfund transfers as of June 30, 2021 were as follows:

Transfers Transfers
Fund In Out
WWTP Capital Projects 131,200 $ -$
WWTP Special Revenue - (131,200)
Total $ 131,200 $ (131,200)
The transfer into the Capital Project Fund is for building a reserve that will be used at a future date for large maintenance projects and/or reconstruction of the facility. This is an agreed upon amount between all District members.
13 WASTEWATER TREATMENT PLANT
CITY OF TAFT / FORD CITY – TAFT HEIGHTS SANITATION DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 5 – COMPENSATED ABSENCES
During the fiscal year ended June 30, 2021, the following changes occurred in the governmental activities compensated absences:

Balance Balance Due in
Governmental Activities July 1, 2020 Additions Deletions June 30, 2021 One Year Compensated Absences 12,707$ $ 3,594 -$ 16,301 $ $ 4,075 Total Compensated Absences $ 12,707 $ 3,594 -$ 16,301$ 4,075$ Compensated absences are determined to be the amount due to employees for future absences, which are attributable to services already rendered. The amount estimated to be paid during the next fiscal year is classified with current liabilities, with the remainder classified with noncurrent liabilities.

During the fiscal year 2016-17, the WWTP spent $3,251,654 for the project which was completed in May 2017. The WWTP received loan funds of $1,895,222 during the fiscal year 2016-17 with the remaining certificates of participation issued of $1,356,432 disbursed to the WWTP during FY 2017-18. The certificates of participation had an outstanding principal balance of $3,292,000 as of June 30, 2021. 14 WASTEWATER TREATMENT PLANT
CITY OF TAFT / FORD CITY – TAFT HEIGHTS SANITATION DISTRICT

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 6 – CERTIFICATES OF PARTICIPATION PAYABLE (Continued) During the fiscal year ended June 30, 2021, the following changes occurred in the governmental activities Certificates of Participation Payable (direct placement and direct borrowings consists of):

Balance Balance Due in
Governmental Activities July 1, 2020 Additions Deletions June 30, 2021 One Year Certificates of Participation Payable 3,360,000 $ -$ (68,000) $ 3,292,000$ $ 69,000 Total Certificates of Participation
Payable 3,360,000$ -$ (68,000) $ 3,292,000$ $ 69,000
Certificates of Participation maturity schedule:

Fiscal year ending
June 30, Principal Interest Total
2022 $ 69,000 $ 58,800 $ 127,800
2023 70,000 57,610 127,610
2024 71,000 56,402 127,402
2025 73,000 55,178 128,178
2026 74,000 53,935 127,935
2027-2031 390,000 250,110 640,110
2032-2036 424,000 215,408 639,408
2037-2041 463,000 177,643 640,643
2042-2046 506,000 136,377 642,377
2047-2051 550,000 91,367 641,367
2052-2056 602,000 2,205 604,205
Totals $ 3,292,000 $ 1,155,035 $ 4,447,035
Certificates of Participation
NOTE 7 – NET POSITION/FUND BALANCES
Net position is divided into three captions. These captions apply to net position as determined at the government-wide level and are described below:

Unrestricted describes the portion of net position which is not restricted as to use.

NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
NOTE 7 – NET POSITION/FUND BALANCES (Continued)

5. Unassigned Fund Balance
That portion of a fund balance that includes amounts that do not fall into one of the above categories.

A General Fund is the only fund that should report this category of fund balance.

NOTE 8 – DEFICIT FUND BALANCE
The WWTP Special Revenue Fund has a negative fund balance of $96,993 as of June 30, 2021. The WWTP anticipates that future revenue will be sufficient to cover these deficits. 16 REQUIRED SUPPLEMENTARY INFORMATION
Original Final

REVENUES
Intergovernmental $ 1,091,592 $ 1,091,592 $ 1,046,658 $ (44,934) Use of money and property - 200 207 7
Charges for services 46,051 18,740 28,564 9,824
Total Revenues 1,137,643 1,110,532 1,075,429 (35,103)

EXPENDITURES
Current:

General government 879,643 852,532 792,347 60,185
Debt service:

Principal retirement 68,000 68,000 68,000 -
Interest and fiscal charges 58,800 58,800 58,800 -
Total Expenditures 1,006,443 979,332 919,147 60,185
Excess (Deficiency) of Revenues
Over Expenditures 131,200 131,200 156,282 25,082

OTHER FINANCING SOURCES (USES)
Transfers out (131,200) (131,200) (131,200) -
Total other financing sources (uses) (131,200) (131,200) (131,200) - Net Change in Fund Balance - 25,082 - 25,082
-
Fund Balance (Deficit), Beginning of Fiscal year (122,075) (122,075) (122,075) - Fund Balance (Deficit), End of the Fiscal Year $ (122,075) $ (122,075) $ (96,993) $ 25,082

WASTEWATER TREATMENT PLANT
Variance with
Final Budget
Positive
(Negative)
Budgeted Amounts Actual
Amounts

CITY OF TAFT / FORD CITY - TAFT HEIGHTS SANITATION DISTRICT

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN

FUND BALANCE - BUDGET AND ACTUAL - SPECIAL REVENUE FUND FOR THE FISCAL YEAR ENDED JUNE 30, 2021
17 OTHER SUPPLEMENTARY INFORMATION
Original Final

REVENUES
Use of money and property $ 20,000 $ 12,500 $ 13,603 $ 1,103 Total Revenues 20,000 12,500 13,603 1,103

EXPENDITURES
Capital outlay 167,255 159,755 159,755 -
Total Expenditures 167,255 159,755 159,755 -
Excess (Deficiency) of Revenues
Over Expenditures (147,255) (147,255) 13,603 160,858

OTHER FINANCING SOURCES (USES)
Transfers in 147,255 147,255 131,200 (16,055)
Total Other Financing Sources (Uses) 147,255 147,255 131,200 (16,055) Net Change in Fund Balance - 144,803 - 144,803
Fund Balance, Beginning of Fiscal Year 4,295,059 4,295,059 4,295,059 - Fund Balance, End of Fiscal Year $ 4,295,059 $ 4,295,059 $ 4,439,862 $ 144,803 Variance with
Final Budget
Positive
(Negative)
Actual
Amounts

WASTEWATER TREATMENT PLANT

CITY OF TAFT / FORD CITY - TAFT HEIGHTS SANITATION DISTRICT

SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN

FUND BALANCE - BUDGET AND ACTUAL - CAPITAL PROJECTS FUND FOR THE FISCAL YEAR ENDED JUNE 30, 2021
Budgeted Amounts
18 WASTEWATER TREATMENT PLANT

CITY OF TAFT/FORD CITY-TAFT HEIGHTS

SANITATION DISTRICT

MANAGEMENT REPORT
AND
AUDITOR’S COMMUNICATION LETTER
June 30, 2021

WASTEWATER TREATMENT PLANT CITY OF TAFT

CITY OF TAFT/FORD CITY-TAFT HEIGHTS

SANITATION DISTRICT
June 30, 2021

OFFICIALS

June 4, 2025
To the City Council
City of Taft, California
We have audited the financial statements of the governmental activities and each major fund of the Wastewater Treatment Plant of the City of Taft/Ford City-Taft Heights Sanitation District (the WWTP) for the fiscal year ended June 30, 2021. Professional standards require that we provide you with the information about our responsibilities under auditing standards generally accepted in the United States of America and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information to you in a previous letter.

Professional standards also require that we communicate to you the following information related to our audit.

Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management was material, either individually or in the aggregate, to each opinion’s unit financial statements taken as a whole.

Management Representations
We have requested certain representations from management that are included in the management representation letter dated June 4, 2025.

Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the WWTP’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the WTTP’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

Very truly yours,

MOSS, LEVY & HARTZHEIM, LLP
Culver City, CA
June 4, 2025
4 OFFICES: BEVERLY HILLS ∙ CULVER CITY ∙ SANTA MARIA
MEMBER AMERICAN INSTITUTE OF C.P.A.’S ∙ CALIFORNIA SOCIETY OF MUNICIPAL FINANCE OFFICERS ∙ CALIFORNIA ASSOCIATION OF SCHOOL BUSINESS

OFFICIALS

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL

REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED

IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the City Council
City of Taft, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of the Wastewater Treatment Plan of the City of Taft/Ford City-Taft Heights Sanitation District (the WWTP) as of and for the fiscal year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the WWTP’s basic financial statements, and have issued our report thereon dated June 4, 2025.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that have not been identified. We did identify certain deficiencies in internal control, described in the accompanying schedule of findings as items 2021-001 and 2021-002 that we consider to be material weaknesses.
5 Compliance and Other Matters
As part of obtaining reasonable assurance about whether the WWTP’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards.

Very truly yours,

MOSS, LEVY & HARTZHEIM, LLP
Culver City, CA
June 4, 2025

WASTEWATER TREATMENT PLAN OF THE

CITY OF TAFT/FORD CITY-TAFT HEIGHTS

SANITATION DISTRICT
June 30, 2021
6 CURRENT YEAR FINDINGS

MATERIAL WEAKNESSES
2021-001 The WWTP’s closing process was not completed timely resulting in audited financial statements that were not completed timely.

Criteria:

Condition:

The WWTP’s closing process was not completed within six months of the end of the fiscal year.

Effect:

Completing the closing process and issuing audited financial statements in a timely manner helps the WWTP in maintaining proper internal controls over operations.

Recommendation:

We recommend that the WWTP complete the closing process within six months of the fiscal year end and to issue audited financial statements within nine months of the fiscal year end.

Management’s response:

WASTEWATER TREATMENT PLAN OF THE

CITY OF TAFT/FORD CITY-TAFT HEIGHTS

SANITATION DISTRICT
June 30, 2021
7 STATUS OF PRIOR YEAR FINDINGS
2020-001 The WWTP’s closing process was not completed timely resulting in audited financial statements that were not completed timely.

Condition:

The WWTP’s closing process was not completed within six months of the end of the fiscal year.

Effect:

Completing the closing process and issuing audited financial statements in a timely manner helps assist the WWTP) in maintaining proper internal controls over operations.

Status:

Repeat finding for 2020-2021 fiscal year. See finding 2021-001 for further information. 2021-002 The WWTP did not follow the WWTP’s policy regarding the recognition of revenue received after the WWTP’s modified accrual period.

Criteria:

The WWTP’s closing process should include processes to ensure that the WWTP’s revenue recognition policy is followed during the financial statement preparation process.

Condition:

The WWTP should follow the adopted policy on revenue recognition on the modified accrual basis.

Status:

Implemented.

REVIEWED BY:

CITY CLERK FINANCE DIRECTOR CITY MANAGER
City of Taft Agenda Report
DATE: JUNE 17, 2025
TO: HONORABLE MAYOR AND COUNCIL MEMBERS

AGENDA MATTER:

CONTRACT FOR INTERIM PROFESSIONAL PLANNING SERVICES
SUMMARY STATEMENT:

Due to the resignation of Mark Staples, Director of Planning and Development Services, staff has entered into an agreement with Precision Civil Engineering Inc. for general on-call planning services. Precision Civil Engineering is familiar with the City of Taft as they have been involved in the Housing Element updates and revisions and have the staff resources to meet the needs of the City of Taft.

In addition, Mark Staples has agreed to be available for a short-term transition and accessible to staff if questions arise. Staff has also entered into an as-needed agreement with Mark Staples up to a maximum amount not to exceed $7,500.

RECOMMENDED ACTION:

Motion to approve the ratification of the agreement with Precision Engineering Services Inc for general on-call planning services 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):

Anticipated costs have been included in the FY 25-26 budget.

ATTACHMENT (Y/N):

Yes – Agreement with Precision Civil Engineering Inc.

PREPARED BY:

Lonn Boyer, Director of Human Resources/Assistant City Manager

REVIEWED BY:

CITY CLERK: FINANCE DIRECTOR: CITY MANAGER:

City of Taft Agenda Report
DATE: JUNE 17, 2025
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
AGENDA MATTER:

APPROVAL OF SPECIAL EVENT PERMIT 2025-08 FOR THE TAFT CHAMBER OF COMMERCE TO HOST THE FIREWORKS SHOW ON THURSDAY, JULY 3, 2025
SUMMARY STATEMENT:

Staff received a Special Event Permit application and letter from the Taft Chamber of Commerce, requesting to host their annual Fireworks Show on Thursday, July 3, 2025, along Rails to Trails between 2nd and 10th Streets. Set up of the event will begin at 3:00 PM with the festivities beginning at 4:00 PM with craft vendors, food vendors, bounce houses, and a DJ playing music. The fireworks show will begin at 9:00 PM, and the event will end by midnight.

The Taft Chamber of Commerce met with the Project Assistance Team, including Taft Police and Kern County Fire departments to address all logistical and safety concerns. The Chamber is requesting street closures for the fireworks launch site along Supply Row and the Rails to Trails path between 2nd and 4th Streets, to provide for the needed safety zone for the fireworks contractor to set up. The launch zone area and other street enclosures will be addressed by the Chamber’s Encroachment Permit application.

The Chamber is requesting the Special Event Permit fees be waived consistent with the Memorandum of Understanding with the City.

Conditions of approval:

1. $1,000,000 liability insurance by Taft Chamber of Commerce naming City of Taft as certificate holder

2. $2,000,000 liability insurance by the fireworks contractor naming City of Taft as certificate holder

3. Trash receptacles

4. Portable chemical toilets

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

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

IMPACT ON BUDGET (Y/N): N/A
ATTACHMENT (Y/N): Resolution, Chamber of Commerce Letter and Event Flyers, Special Event Permit Application, Site Plan and Launch Zone Map
PREPARED BY: Planning & Community Development Department RESOLUTION NO. 4304-25

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TAFT APPROVING SPECIAL EVENT PERMIT NO. 2025-08 BY THE TAFT CHAMBER OF COMMERCE TO HOST THE FIREWORKS SHOW ALONG THE RAILS TO TRAILS BETWEEN 2ND AND 10TH STREETS, ON THURSDAY, JULY 3, 2025
WHEREAS, the Taft Chamber of Commerce has submitted a Special Event Permit application and letter requesting to hold a Fireworks Show along the Rails to Trails area and on City property between 2nd and 10th Streets from 4:00 PM to 11:00 PM on Thursday, July 3, 2025; and WHEREAS, the Taft Chamber of Commerce requests that all Special Event and Encroachment Permit fess shall be waived consistent with the MOU, dated December 18, 2012, between the City of Taft and the Taft District Chamber of Commerce; and
WHEREAS, The Chamber of Commerce shall be responsible for providing sufficient trash receptacles and portable chemical toilets, and shall clean up all trash and debris at the conclusion of the event; and ensuring all vendors hold business licenses with the City of Taft.

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

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

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

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

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

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

SECTION 2. The City Council hereby approves Special Event No. 2025-08 and Encroachment Permit with the conditions of approval set forth in this resolution as follows:

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

Set-up and Street Closures: Thurs., July 3, 2025, Fireworks at 7:00 AM, Vendors at 3:00PM Event time: Thursday, July 3, 2025, from 4:00 PM to 11:00 PM Breakdown of event: Thursday, July 3, 2025 by 11:59 PM

2. The Chamber of Commerce shall provide sufficient evidence of $1,000,000 liability insurance naming the City of Taft as certificate holder.

3. The Fireworks contractor shall provide sufficient evidence of $2,000,000 liability insurance naming the City of Taft as certificate holder.

4. The Chamber shall provide sufficient trash receptacles in the event area and shall remove all trash from the area at the conclusion of the special event.

5. The Chamber shall provide sufficient portable chemical toilets in the event area.

6. All Taft Chamber of Commerce approved vendors of the special event shall have a business license with the City of Taft. No vendor shall be issued a business license without being an authorized vendor by the Chamber.

7. The Taft Chamber approved alcohol vendor for this event shall submit for their own and receive approval for an Encroachment Permit to serve on City property.

PASSED, APPROVED, AND ADOPTED this 17th day of June 2025 ________________________________
Dave Noerr, Mayor
Resolution No. 4304-25

Page 2 of 2 ends

Taft City CouncilJune 17, 2025

Taft City Council
June 17, 2025