Agenda — Wasco City Council, February 20, 2024 (part 1 of 2)

City of Wasco City Council Meeting Agenda, February 20, 2024 .

P
ublic advisory: Face masks are recommended. The City Council chamber is open and accessible to the public.

View the meeting Live
on the city’s website
https://www.cityofwasco.org/306/city-council-meeting-videos subject to technical limitations.

ACCESSIBILITY:

In compliance with the Americans with Disabilities Act (ADA), if you need special assistance to participate in the City Council meeting, please contact the City Clerk Department at 661 -758-7215 or via email at [email protected] within 48 hours of the meeting or sooner.

Th
e following is provided to assist with public participation:

AGENDA AVAILABILITY
: The City Council Agenda is posted on the b ulletin board at the entry of City Hall 746 8th Street, Wasco, at the entrance of 764 E Street, Wasco, and at the entry of the Sheriff’s Office 748 F Street , Wasco. The agenda packet, meeting minutes, and archived City Council meetings are available on the City’s website at www.cityofwasco.org.

Agenda Materials:

Ci ty Council agenda materials are released no later than 72 hours prior to a meeting and are available to the public at the City Clerk’s Office, 746 8 th Street, Wasco, CA, in a public binder at each City Council meeting, and on the City’s website at https://www.cityofwasco.org/AgendaCenter
PUBLIC
COMMENTS: All public comme nts are subject to a 2-minute limit, and a maximum of Thirty (30) minutes will be allowed for any subject. To provide your comments to the City Councilmembers regarding matters not on the agenda or a specific item on the agenda, you may address your comments IN PERSON . Before making your presentation, you will be asked to state your name for the record . If you would like to submit a written public comment, please email the City Clerk at [email protected] no later than 4:00 p.m. February 20, 2024. Please clearly indicate which agenda item number your comments pertain to. Every effort will be made to read your comment into the record; If a comment is received after the specific time mentioned above but before the meeting is adjourned, the comment will AGENDA
Regular City Council Meeting,
Successor Agency to the
Former Redevelopment Agency and the
Wasco Public Finance Authority
Tuesday, February 20, 2024 – 6:00 pm.

Council Chambers
746 8th Street, Wasco, CA 93280
www.cityofwasco.org
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City of Wasco City Council Meeting Agenda, February 20, 2024 still be included as a part of the record of the meeting . Still, it will not be read into the record.

P
lease be advised that communications directed to the City Council are public records and are subject to disclosure pursuant to the California Public Records Act and Brown Act unless exempt from disclosure under the applicable law. Communications will NOT be edited for redactions and will be printed/posted as submitted.

SPANISH INTERPRETATION: If you need an interpretation of your communications to the City Council from Spanish into English, please contact the City Clerk Department at 661-758-7215 or via email at [email protected]. Subject to availability, no tifying the City at least 48 hours before will usually enable it to make arrangements.

INTERPRETACIÓN EN ESPAÑOL:

Si necesita una interpretación de sus comunicaciones
al Concejo Municipal del español al inglés, comuníquese con el Departamento del Secretario de la Ciudad al 661 -758-7215 o por correo electrónico a [email protected]. La notificación de al menos 48 horas generalmente permitirá a la Ciudad hacer arreglos. Sujeto a disponibilidad.

REGULAR MEETING – 6:00 pm
1) C
ALL TO ORDER: Mayor Martinez
2) R
OLL CALL: Mayor Garcia, Mayor Pro Tem Medina, Council Members: Martinez, Reyna, Saldaña
3) F
LAG SALUTE: by Mayor
4) I
NVOCATION: by Pastor Paul Hernandez, Free Will Baptist Church 5) P
RESENTATIONS:
a. Proclamation for Safely Surrendered Baby Awareness Month 6) P
UBLIC COMMENTS:

T
his portion of the meeting is reserved for persons desiring to address the Council and including the Council acting as the Governing Board for the Successor Agency on any matter not on this agenda and over which the Council and Successor Agency have jurisdiction. Speakers are lim ited to two (2) minutes. A maximum of Thirty (30) minutes will be allowed for any one subject. Please state your name for the record before making yo
ur presentation.

BRO
WN ACT REQUIREMENTS: The Brown Act does not allow action or Discussion on items not o
n the agenda (subject to narrow ex ceptions). This will limit a Councilmember’s response to questions and requests made during this comment period. 7) SUCCESSOR AGENCY BUSINESS: None
8) W
ASCO PUBLIC FINANCE AUTHORITY BUSINESS: None
9) N
EW EMPLOYEE POLICE DEPARTMENT BADGE PINNING CEREMONY FOR: None 2 of 280
City of Wasco City Council Meeting Agenda, February 20, 2024

CITY COUNCIL BUSINESS:
10) CONSENT CALENDAR:

The Consent Calendar consists of items that, in the staff 's opinion, are routine and non- controversial. These items are approved in one motion unless a Council Member or member of the public requests the removal of a particular item. a. Receive and File department payments totaling $2,748,398.34

b. Approval of City Council Minutes for February 6, 2024, Regular Council Meeting.

c. Approval of Travel Expenses Exceeding $500.00 per trip for the Executive Assistant I/Deputy City Clerk Monica Flores to attend the City Clerks of California Annual Conference on April 3 – 5, 2024, in San Diego, California, and Find that this action is not a project as defined under t he California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3), no environmental review is required.

d. Adopt a Resolution Authorizing the City Manager or Designee to Finalize and Enter into an Agreement with PG&E to perform tariff schedule related work for the Southgate Lighting and Pedestrian Improvement Project in an amount not to exceed $11,476.41 and allowing the City Manager to execute Contract Change Orders and associated CIP appropriations in an amount not to exceed $3,000, and Find that this action is not a project as defined under the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3), no environmental review is required.

e. Approval for Travel Expenses Exceeding $500.00 for one Planning Commissioner to attend the 2024 Planning Commissioner’s Academy March 6-8, 2024 in Long Beach, CA., and Find that this action is not a project as defined under the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3), no environmental review is required.

f. Adopt a Resolution Approving a Records Retention Schedule for the Wasco Police Department, and Find that this action is not a project as de fined under the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3), no environmental review is required.

g. Adopt a Resolution authorizing the preparation and submission of a HOME Program Income (PI) application to the California Department of Housing & Community Development (HCD), for funds not to exceed $800,000, to complete rehabilitation projects at Sunrise Villa Apartments and Authorize the City Manager or designee to execute a standard agreement and any amendments thereof, and Find that this action is not a project as defined under the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3), no environmental review is required.

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City of Wasco City Council Meeting Agenda, February 20, 2024 h. Adopt a Resolution Authorizing the City Manager or Designee to Endorse and implement changing the waiting period of the Health Reimbursement Arrangement for both the Flexible Benefits Plan (FSA) and Health Reimbursement Plan (HRA) to be the first of the month following the date of hire, and Find that this action is not a project as defined under the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3), no environmental review is required.

11) PUBLIC HEARINGS:
a. Adopt A Resolution Authorizing the 2023 Permanent Local Housing Allocation Program Application and Adopting the Permanent Local Housing Allocation (PLHA) Plan Under the California Department of Housing and Community Development, and Find the subject activity is not a project within the meaning of CEQA Guidelines Section 15378 and is, therefore, not subject to review under CEQA. (Lara)
12) DEFERRED BUSINESS: None

13) NEW BUSINESS:
a. Appointment of Brent Harrison to serve on the Wasco Recreation and Parks District Board for a four (4) years term expiring November 30, 2027, and Find that this action is not a project as defined under the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines S ection 15060(c)(3), no environmental review is required. (Garcia, Saldaña)

b. Receive and file the City of Wasco Financial Statements for the Year Ended June 30, 2023, and the City of Wasco Measure X Financial Statements for the Year Ended June 30, 2023, an d Find that this action is not a project as defined under the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3), no environmental review is required. (Perez- Hernandez)
c. Adopt a Resolution approving the mid-year operating budget adjustments totaling $163,650 in the General Fund and $85,500 in other funds, and Find that this action is not a project as defined under the California Environmental Quality Act State Guidelines; therefore, pursuan t to State Guidelines Section 15060(c)(3), no environmental review is required , and Find that this action is not a project as defined under the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)( 3), no environmental review is required. (Perez-Hernandez)

14) REPORTS FROM COMMISSIONS AND COMMITTEES:
a. Kern Economic Development Corporation (Garcia)
b. Kern Council of Government (Reyna)
c. Wasco Task Force (Medina, Saldaña)
15) REPORTS FROM KC FIRE AND SHERIFF:
a. Kern County Fire Department (Appleton)

b. Kern County Sheriff’s Department (Stout)
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City of Wasco City Council Meeting Agenda, February 20, 2024 16) REPORTS FROM THE CITY MANAGER:

17) REPORTS FROM THE CITY COUNCIL:

18) CLOSED SESSION:
a. Approval of Closed Session Minutes for January 16, 2024.

b. CONFERENCE WITH LEGAL COUNSEL-ANTICIPATED LITIGATION Significant exposure to litigation pursuant to paragraph (2) of subdivision (d) and paragraph (2) of subdivision (e) of Section 54956.9: (One potential case.) c. CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION 54956.9 (d)(1) Name of Case: Amerivet Contracting, a California Corporation

19) CLOSED SESSION ACTION:

20) ADJOURNMENT:

This is to certify that this agenda was posted at Wasco City Hall on F ebruary 16, 2024, on/or before 6:00 p.m. The agenda is also available on the City website at www.cityofwasco.org.

_________________________________
Maria O. Martinez, City Clerk

All agenda item supporting documentation is available for public review on the city website www.cityofwasco.org and the office of the City Clerk of the City of Wasco, 746 8 th Street, Wasco, CA 93280 , during regular business hours, 8:00 am – 4:30 pm Monday through Thursday and 8:30 am – 4:30 pm Friday (closed alternate Friday's), following the posting of the agenda. Any supporting documentation related to an agenda item for an open session of any regular meeting that is distributed after the agenda is posted and prior to the meeting will also be available for review at the same location and available at the meeting. Please remember to turn off all cell phones, pagers, or electronic devices during Council meetings.

The City of Wasco does not discriminate on the basis of disability in the access to, provision of, or employment in its programs and activities pursuant to 29 United States Code Section 12132 and California Civil Code Section 54.

Information regarding the rights provided under the Americans with Disabilities Act (ADA) may be obtained from the City Clerk's Office.

If you need special assistance to participate in this meeting, please contact the City Clerk's Office at (661) 758- 7215 to make reasonable arrangements to ensure accessibility to this meeting. Telephone (661) 758 -7215.

Requests for assistance should be made at least two (2) days in advance whenever possible.

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WARRANTS AMOUNTS
G013124 57,975.47
G012924 1,308,651.47
G020724 1,312,329.84
G020624 439.45
R020724 577.70
G020524 68,085.41
H020724 339.00 Verified By:

Grand Total 2,748,398.34 Finance Director

A B C D E F G
WARRANT VENDOR NAME VENDOR No. INVOICE No. CHECK No . DESCRIPTION AMOUNTS 1 G013124 ALEXANDER'S CONTRACT SERVICES, INC. 3828 202401190590 26992 1/11/24-1/19/24: METER READING SERVICES 6,626.30 2 G013124 AMAZON CAPITAL SERVICES, INC 4968 1TGG-Y9NQ-NXR7 26993 DOCKING STATION FOR D-A-R 126.89 3 G013124 BAKERSFIELD TRUCK CENTER 110 FA004324717:01 26994 RFS VEH #17: FRONT & REAR BRAKES & DRUMS 1,016.73 4 G013124 BSK & ASSOCIATES, INC. 1052 AH00382 26995 WW SAMPLE TEST: 12/19/23 BOD & TSS 165.00 5 G013124 BSK & ASSOCIATES, INC. 1052 AH00548 26995 WW SAMPLE TEST: 12/21/23 BOD & TSS 165.00 6 G013124 BSK & ASSOCIATES, INC. 1052 AH00629 26995 WW SAMPLE TEST: 1/5/24 BOD & TSS 140.00 7 G013124 BSK & ASSOCIATES, INC. 1052 AH01021 26995 WW SAMPLE TEST: 12/27/23 BOD & TSS 165.00 8 G013124 BSK & ASSOCIATES, INC. 1052 AH01385 26995 WW SAMPLE TEST: 12/29/23 BOD & TSS 165.00 9 G013124 CINTAS CORPORATION NO. 3 4480 4179276542 26996 UNIFORM SRVCS WE 010524 347.44 10 G013124 CLARK PEST CONTROL 117 34621428 26997 JAN 24: 5409 7TH ST PEST CONTROL 59.00 11 G013124 CORE & MAIN LP 4704 U240656 26998 RESTOCK: 8"" BOLT COUPLERS & 8"" PIPE 2,359.64 12 G013124 COUNTRY AUTO & TRUCK, INC. 3008 745047 26999 RFS #GENERAL: PM SERVICE FILTERS 979.84 13 G013124 COUNTRY AUTO & TRUCK, INC. 3008 745167 26999 STR VEH #108: FLUID FILTERS 123.97 14 G013124 COUNTRY AUTO & TRUCK, INC. 3008 745046 26999 MATERIAL #GENERAL: DISC & CUT OFF WHEEL 131.72 15 G013124 FED EX 123 8-388-90520 27000 EXPRESS SERVICES 012524 54.77 16 G013124 FED EX 123 8-382-45430 27000 EXPRESS SERVICES 011824 24.46 17 G013124 GARCIA POWERED ELECTRIC INC 4901 24-0110 27001 24025-1: PUMP PANEL UPGRADE 8,500.00 18 G013124 GARDAWORLD 4266 10768747 27002 FEB 24: ARMORED SRVCS 443.59 19 G013124 INTERWEST CONSULTING GROUP, INC. 1571 176929 27003 DEC 23: PLAN CHECKS 2,647.68 20 G013124 KERN COUNTY WASTE MANAGEMENT DEPT. 19 39269-IN 27004 DEC 2023: STSW FEES 2,213.32 21 G013124 KERN COUNTY WASTE MANAGEMENT DEPT. 19 39299-IN 27004 DEC 23: WSP LANDFILL FEES 1,435.39 22 G013124 KERN PLUMBING & BACK FLOW SERVICES INC 173 14644 27005 3RD & 4TH QTR 2023: CROSS CONNECTION SERV 3,000.00 23 G013124 KNIGHT'S SITE SERVICES, INC 1075 0000188330 27006 1/9/24-2/5/24: PORTABLE TOILET SERV @ GW SITE 64.36 24 G013124 LARRY MORRIS 6065 012924 27007 MILEAGE REIMB FOR TRAINING 66.00 25 G013124 O'REILLY AUTO ENTERPRISES, LLC 4230 4936-170506 27008 CODE COMP VEH #05: AIR, OIL, CABIN FILTERS 104.86 26 G013124 O'REILLY AUTO ENTERPRISES, LLC 4230 4936-168994 27008 DAR VEH #60: FILTERS 55.93 27 G013124 O'REILLY AUTO ENTERPRISES, LLC 4230 4936-169267 27008 FACILITY VEH #62: COATING 21.64 28 G013124 O'REILLY AUTO ENTERPRISES, LLC 4230 4936-169585 27008 MGMT VEH #M3: 1 GAL OF ANITFREEZE & BATTERY 30.29 29 G013124 O'REILLY AUTO ENTERPRISES, LLC 4230 4936-170284 27008 RFS VEH #96: SUPER GLUE, SENSOR CLEAN, AIR FILTER 56.30 30 G013124 O'REILLY AUTO ENTERPRISES, LLC 4230 4936-170354 27008 RFS VEH #96: SPARK PLUGS 53.69 31 G013124 PACE ANALYTICAL SERVICES, INC 5694 B489029 27009 WTR SMPL TEST: 12/12/23 BACTERIOLOGICAL 84.00 As of: February 14th, 2024
Bill Pay
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02/14/2024
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A B C D E F G
WARRANT VENDOR NAME VENDOR No. INVOICE No. CHECK No . DESCRIPTION AMOUNTS 32 G013124 PACE ANALYTICAL SERVICES, INC 5694 B489944 27009 WTR SMPL TEST: 12/28/23 BACTERIOLOGICAL 84.00 33 G013124 PACE ANALYTICAL SERVICES, INC 5694 B490204 27009 WTR SMPL TEST: 1/3/24 BACTERIOLOGICAL 98.00 34 G013124 PETERSON AUTO SUPPLY 152 7417-268647 27010 PD #GENERAL: BOOSTER PACK 155.87 35 G013124 PG & E COMPANY 85 8043623467-0 011624 27011 STR LIGTHT POPLAR & MARGALO 37.92 36 G013124 SAFETY-KLEEN SYSTEMS, INC 4768 93684372 27012 MAT #GENERAL: PARTS WASHER SRVCS 233.23 37 G013124 SCHROETER, THOMAS F. 2732 DECEMBER 2023 27013 DEC 23: LEGAL SRVCS 9,680.00 38 G013124 SCHROETER, THOMAS F. 2732 JANUARY 2024 27013 JAN 24: LEGAL SRVCS 6,310.00 39 G013124 SMS LANDSCAPE ARCHITECTURE 5696 2401-0 1 27014 PLAN CHECKS 280.00 40 G013124 SOUTHERN TIRE MART LLC 5953 7150007802 27015 RFS #GENERAL: 6 TIRES 3,592.04 41 G013124 SOUTHERN TIRE MART LLC 5953 7150007750 27015 RFS VEH #17: 4 TIRES 1,649.76 42 G013124 SOUTHERN TIRE MART LLC 5953 7160001566 27015 PD VEH #005: 1 NEW TIRE 129.65 43 G013124 SPECIALTY FLEET SERVICES 6001 4899 27016 RFS VEH #14: CNG SYSTEM ECU MODULE 532.49 44 G013124 TACKETTS TRUCKING 5851 2477 27018 MOBILE AG TO WASCO TRANSPORT JOHN DEERE 280.00 45 G013124 TAG/AMS, INC 298 2831768 27019 PRE-EMP NON DOT U.T. 475.00 46 G013124 THE GAS COMPANY 246 08207136329 011724 27020 MULTIPLE ADDRESSES 011724 1,022.88 47 G013124 TLC ANIMAL REMOVAL SERVICES 5195 0002419 27021 1/22/24: ANIMAL DISPOSAL SERVICE 800.00 48 G013124 T-MOBILE 4899 964042089 012124 27017 CELL PHONE SRVCS 12/21-01/20 939.30 49 G013124 UNIVERSAL URGENT CARE & OCCUPATIONAL MEDICINE INC 5268 EM016386 27022 PHYSICAL POST-OFFER JAN 10/11 90.00 50 G013124 UNIVERSAL URGENT CARE & OCCUPATIONAL MEDICINE INC 5268 EM016375 27022 PHYSICAL POST-OFFER 122823 90.00 51 G013124 WASCO HARDWARE & AG LLC 4864 2401-066580 27023 MATERIAL #GENERAL: NUT, BOLTS, PAINT & TAPE 67.52 52 G013124 Total 57,975.47
53 G012924 AMAZON CAPITAL SERVICES, INC 4968 1GJW-VHYW-1RKL 27024 MONITORS FOR D-A-R 222.18 54 G012924 BHT ENGINEERING, INC 5134 23-389 27025 SEPT 23: PM 12398 2,750.00 55 G012924 BHT ENGINEERING, INC 5134 23-504 27025 DEC 23: PM 12398 972.50 56 G012924 BHT ENGINEERING, INC 5134 23-506 27025 PARCEL MERGER 23-02 1,275.00 57 G012924 BHT ENGINEERING, INC 5134 23-507 27025 PARCEL MERGER 23-03 940.00 58 G012924 CENTRAL VALLEY ENVIRONMENTAL 6032 7656 27026 21003-0: LABOR CAMP ABATEMENT - ASBESTOS 1,226,450.00 59 G012924 CINTAS CORPORATION NO. 3 4480 4175760797 27027 UNIFORM SRVCS WE 120123 348.90 60 G012924 CINTAS CORPORATION NO. 3 4480 4176511356 27027 UNIFORM SRVCS WE 120823 455.56 61 G012924 CINTAS CORPORATION NO. 3 4480 4177186832 27027 UNIFORM SRVCS WE 121523 471.56 62 G012924 CINTAS CORPORATION NO. 3 4480 4178650902 27027 UNIFORM SRVCS WE 122923 608.46 63 G012924 CITY OF WASCO/PUBLIC TRANSIT 1683 10713 27028 SEP 23: SANITATION CNG FUEL 140.14 64 G012924 GRIDIRON TRAINING 6066 #000223 27029 TRAINING FOR SERGEANT 315.00 65 G012924 JEFFRIES BROS., INC 140 142284CT 27030 DEC 2023: FUEL SERVICES 14,332.18 66 G012924 KRAZAN & ASSOCIATES, INC. 74 0241895-22774 27031 21003-0: SOIL DRIP LINE TESTING 21,679.00 67 G012924 QUADIENT FINANCE USA,INC 1844 5408 SEPT 23 27032 SEPT 2023: POSTAGE 294.35 68 G012924 QUADIENT FINANCE USA,INC 1844 5408 OCT 23 27032 OCT 23: POSTAGE 1,120.52 69 G012924 QUADIENT FINANCE USA,INC 1844 5408 NOV 23 27032 NOV 23: POSTAGE 162.01 70 G012924 SWRCB 296 LW-1043640 27033 7/1/23-6/30/24: COMMUNITY WTR SYSTEMS ANNUAL FEES 34,665.62 71 G012924 VALLEY POWER SYSTEMS, INC. 386 601729 27034 RFS VEH #17: TRANSMISSION & LABOR 1,448.49 72 G012924 Total 1,308,651.47
73 G020724 A & P DIESEL ELECTRIC INC 432 9976 27035 SHOP VEH #01: STARTER 217.74 74 G020724 AC POETTEGEN & SON 5874 0000293602 27036 MATERIAL #GENERAL: LINKS, HAIRPIN, LOCK PIN 32.53 75 G020724 ACC BUSINESS 4766 240146957 27037 FIBER NETWORK SERVICES 12/11-01/10 816.91 76 G020724 AGUSTINE URIBE 6070 020624 27038 121823 UNFM STIP B9996.59 1,003.41 77 G020724 AMAZON CAPITAL SERVICES, INC 4968 196C-G4MR-Q6PL 27039 TAPE RULE FOR BLDG INSPECTOR 46.61 78 G020724 AMERICAN REFUSE INC 183 297940 27040 JAN 23: RECYCLE CARTS RESIDENTIAL 40,194.92 79 G020724 ARMANDO SALCEDO 6051 020624 27041 121223 UNFM STIP B1526.79 473.21 80 G020724 ASPECT ENGINEERING 5829 24259 27042 12/19/23: T&M SUPPORT 2,640.00 81 G020724 ATT - PAYMENT CENTER 1488 000021160686 27043 PHONE SERVICES 12/24/23 - 01/23/24 33.40 82 G020724 ATT - PAYMENT CENTER 1488 000021160687 27043 PHONE SERVICES 12/24/23 - 01/23/24 57.17 83 G020724 ATT - PAYMENT CENTER 1488 000021160688 27043 PHONE SERVICES 12/24/23 - 01/23/24 29.36 2 of 6
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A B C D E F G
WARRANT VENDOR NAME VENDOR No. INVOICE No. CHECK No . DESCRIPTION AMOUNTS 84 G020724 ATT - PAYMENT CENTER 1488 000021160689 27043 PHONE SERVICES 12/24/23 - 01/23/24 334.62 85 G020724 ATT - PAYMENT CENTER 1488 000021160690 27043 PHONE SERVICES 12/24/23 - 01/23/24 29.38 86 G020724 ATT - PAYMENT CENTER 1488 00002116069 1 27043 PHONE SERVICES 12/24/23 - 01/23/24 84.97 87 G020724 ATT - PAYMENT CENTER 1488 000021160692 27043 PHONE SERVICES 12/24/23 - 01/23/24 29.58 88 G020724 ATT - PAYMENT CENTER 1488 000021160693 27043 PHONE SERVICES 12/24/23 - 01/23/24 57.17 89 G020724 ATT - PAYMENT CENTER 1488 000021160694 27043 PHONE SERVICES 12/24/23 - 01/23/24 29.36 90 G020724 ATT - PAYMENT CENTER 1488 000021160695 27043 PHONE SERVICES 12/24/23 - 01/23/24 29.36 91 G020724 ATT - PAYMENT CENTER 1488 000021160696 27043 PHONE SERVICES 12/24/23 - 01/23/24 1,621.19 92 G020724 ATT - PAYMENT CENTER 1488 000021160697 27043 PHONE SERVICES 12/24/23 - 01/23/24 29.36 93 G020724 ATT - PAYMENT CENTER 1488 000021160698 27043 PHONE SERVICES 12/24/23 - 01/23/24 33.40 94 G020724 ATT - PAYMENT CENTER 1488 000021160699 27043 PHONE SERVICES 12/24/23 - 01/23/24 55.61 95 G020724 ATT - PAYMENT CENTER 1488 000021160700 27043 PHONE SERVICES 12/24/23 - 01/23/24 29.36 96 G020724 ATT - PAYMENT CENTER 1488 00002116070 1 27043 PHONE SERVICES 12/24/23 - 01/23/24 29.36 97 G020724 ATT - PAYMENT CENTER 1488 000021160702 27043 PHONE SERVICES 12/24/23 - 01/23/24 29.36 98 G020724 ATT - PAYMENT CENTER 1488 000021160703 27043 PHONE SERVICES 12/24/23 - 01/23/24 29.36 99 G020724 ATT - PAYMENT CENTER 1488 000021160704 27043 PHONE SERVICES 12/24/23 - 01/23/24 84.99 100 G020724 ATT - PAYMENT CENTER 1488 000021162227 27043 PHONE SERVICES 12/24/23 - 01/23/24 98.67 101 G020724 AUTOZONE,INC 851 5346633989 27044 BUILDING VEH #6: AIR FILTER & TELESCOPE MAG 23.79 102 G020724 AXZAY VILLARREAL DE VILLARREAL 6061 2 27045 22012-2: TASK ORDER #5 MOSAIC PP#1 1,250.00 103 G020724 BANK UP CORPORATION 4259 6027 27046 JAN 24: LOCKBOX PROCESSING 614.50 104 G020724 BR FROST COMPANY 2655 1424 27047 20237-0: PROGRESS PMT #3 35,000.00 105 G020724 CALIFORNIA DEPARTMENT OF TRANSPORTATION 2330 SL240470 27048 OCT-DEC 23: SIGNAL & LIGHTING 2,708.19 106 G020724 CALLTOWER, INC 5098 201803456 27049 PHONE SERVICES 44.63 107 G020724 CHARTER COMMUNICATIONS 68 167736001012124 27050 FEB 24: INTERNET SRVCS CH 228.51 108 G020724 CITY OF WASCO/PUBLIC TRANSIT 1683 10715 27054 JAN 24: SANITATION CNG FUEL 11,741.47 109 G020724 CITY OF WASCO/PUBLIC TRANSIT 1683 10734 27054 JAN 24: CNG FUEL SANITATION 12,245.81 110 G020724 CITY OF WASCO-UB PAYMENTS 1875 774409 27051 UB 810 8TH ST (LF) 122.16 111 G020724 CITY OF WASCO-UB PAYMENTS 1875 77441 1 27052 UB 801 8TH ST 89.64 112 G020724 CITY OF WASCO-UB PAYMENTS 1875 774456 27051 UB 1445 12TH STREET (SAL) 92.16 113 G020724 CITY OF WASCO-UB PAYMENTS 1875 774850 27052 UB 800 BLK CENTRAL 89.64 114 G020724 CITY OF WASCO-UB PAYMENTS 1875 774853 27052 UB 1100 CENTRAL AVE LLMD 89.64 115 G020724 CITY OF WASCO-UB PAYMENTS 1875 774855 27051 UB 1500 BLK OF CENTRAL 239.73 116 G020724 CITY OF WASCO-UB PAYMENTS 1875 775036 27051 UB 764 E STREET (ANNEX) 92.16 117 G020724 CITY OF WASCO-UB PAYMENTS 1875 775109 27051 UB 847 F STREET (PW SHOP) 255.01 118 G020724 CITY OF WASCO-UB PAYMENTS 1875 775150 27052 UB 1300 BLK FILBURN 89.64 119 G020724 CITY OF WASCO-UB PAYMENTS 1875 775592 27052 UB NW MAPLE/MARGALO LLMD 2006- 89.64 120 G020724 CITY OF WASCO-UB PAYMENTS 1875 775593 27052 UB MAPLE/GROMER LLMD 2006-1 89.64 121 G020724 CITY OF WASCO-UB PAYMENTS 1875 775644 27052 UB 2700 BLK MONDAVI CT 89.64 122 G020724 CITY OF WASCO-UB PAYMENTS 1875 775719 27052 UB 1500 BLOCK OF PALM 89.64 123 G020724 CITY OF WASCO-UB PAYMENTS 1875 775732 27052 UB 2100 BLK PALM 89.64 124 G020724 CITY OF WASCO-UB PAYMENTS 1875 775734 27052 UB 400 N BLOCK OF PALM LLMD 2006-1 89.64 125 G020724 CITY OF WASCO-UB PAYMENTS 1875 775736 27052 UB 1700 BLK OF PALM #A 89.64 126 G020724 CITY OF WASCO-UB PAYMENTS 1875 775764 27053 UB 1200 BLK PECAN ST 89.64 127 G020724 CITY OF WASCO-UB PAYMENTS 1875 775768 27053 UB PENELOPE LLMD 2006-1 89.64 128 G020724 CITY OF WASCO-UB PAYMENTS 1875 775850 27053 UB 1700 BLK POPLAR 89.64 129 G020724 CITY OF WASCO-UB PAYMENTS 1875 77585 1 27053 UB 1700 BLK POPLAR #A 89.64 130 G020724 CITY OF WASCO-UB PAYMENTS 1875 775913 27053 UB 2500 BLK OF POSO DR. LLMD6- 89.64 131 G020724 CITY OF WASCO-UB PAYMENTS 1875 775917 27053 UB 2700 BLK OF POSO AVE LLMD06 89.64 132 G020724 CITY OF WASCO-UB PAYMENTS 1875 775949 27053 UB PALM N. PROSPERITY 2006-1 89.64 133 G020724 CITY OF WASCO-UB PAYMENTS 1875 776100 27053 UB 1700 BLK OF MARGALO 89.64 134 G020724 CITY OF WASCO-UB PAYMENTS 1875 776337 27053 UB 1300 BLK OF WILLOW 89.64 135 G020724 CITY OF WASCO-UB PAYMENTS 1875 779632 27053 UB 810 8TH ST (LF) 15.80 3 of 6
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A B C D E F G
WARRANT VENDOR NAME VENDOR No. INVOICE No. CHECK No . DESCRIPTION AMOUNTS 136 G020724 CITY OF WASCO-UB PAYMENTS 1875 779669 27053 UB 764 E STREET (ANNEX) (LF) 57.96 137 G020724 CITY OF WASCO-UB PAYMENTS 1875 78013 1 27051 UB 810 8TH ST (LF) DEC-JAN 122.16 138 G020724 CITY OF WASCO-UB PAYMENTS 1875 780133 27052 UB 801 8TH ST DEC-JAN 89.64 139 G020724 CITY OF WASCO-UB PAYMENTS 1875 780178 27051 UB 1445 12TH STREET (PAL) DEC-JAN 92.16 140 G020724 CITY OF WASCO-UB PAYMENTS 1875 780573 27052 UB 800 BLK CENTRAL DEC-JAN 89.64 141 G020724 CITY OF WASCO-UB PAYMENTS 1875 780576 27052 UB 1100 CENTRAL AVE LLMD DEC-JAN 89.64 142 G020724 CITY OF WASCO-UB PAYMENTS 1875 780578 27052 UB 1500 BLK OF CENTRAL 89.64 143 G020724 CITY OF WASCO-UB PAYMENTS 1875 78076 1 27051 UB 764 E STREET (ANNEX) DEC-JAN 92.16 144 G020724 CITY OF WASCO-UB PAYMENTS 1875 780834 27051 UB 847 F STREET (PW SHOP) DEC-JAN 255.01 145 G020724 CITY OF WASCO-UB PAYMENTS 1875 780874 27052 UB 1300 BLK FILBURN 89.64 146 G020724 CITY OF WASCO-UB PAYMENTS 1875 781318 27052 UB NW MAPLE/MARGALO LLMD 2006-DEC-JAN 89.64 147 G020724 CITY OF WASCO-UB PAYMENTS 1875 781319 27052 UB MAPLE/GROMER LLMD 2006-1 DEC-JAN 89.64 148 G020724 CITY OF WASCO-UB PAYMENTS 1875 781370 27052 UB 2700 BLK MONDAVI CT DEC-JAN 89.64 149 G020724 CITY OF WASCO-UB PAYMENTS 1875 781445 27052 UB 1500 BLOCK OF PALM DEC-JAN 89.64 150 G020724 CITY OF WASCO-UB PAYMENTS 1875 781458 27053 UB 2100 BLK PALM DEC-JAN 89.40 151 G020724 CITY OF WASCO-UB PAYMENTS 1875 781460 27051 UB 400 N BLOCK OF PALM LLMD 2006-1 DEC-JAN 89.64 152 G020724 CITY OF WASCO-UB PAYMENTS 1875 781462 27051 UB 1700 BLK OF PALM #A DEC-JAN 89.64 153 G020724 CITY OF WASCO-UB PAYMENTS 1875 781489 27051 1200 BLK PECAN ST DEC-JAN 89.64 154 G020724 CITY OF WASCO-UB PAYMENTS 1875 781493 27051 UB PENELOPE LLMD 2006-1 DEC-JAN 89.64 155 G020724 CITY OF WASCO-UB PAYMENTS 1875 781575 27051 UB 1700 BLK POPLAR DEC-JAN 89.64 156 G020724 CITY OF WASCO-UB PAYMENTS 1875 781576 27051 UB 1700 BLK POPLAR #A DEC-JAN 89.64 157 G020724 CITY OF WASCO-UB PAYMENTS 1875 781638 27051 UB 2500 BLK OF POSO DR. LLMD6-DEC-JAN 89.64 158 G020724 CITY OF WASCO-UB PAYMENTS 1875 781642 27051 UB 2700 BLK OF POSO AVE LLMD06 DEC-JAN 89.64 159 G020724 CITY OF WASCO-UB PAYMENTS 1875 781674 27051 UB PALM N. PROSPERITY 2006-1 DEC-JAN 89.64 160 G020724 CITY OF WASCO-UB PAYMENTS 1875 781826 27051 UB 1700 BLK OF MARGALO DEC-JAN 89.64 161 G020724 CITY OF WASCO-UB PAYMENTS 1875 782063 27051 UB 1300 BLK OF WILLOW DEC-JAN 89.64 162 G020724 CITY OF WASCO-UB PAYMENTS 1875 785348 27053 UB 810 8TH ST (LF) DEC-JAN 21.68 163 G020724 CITY OF WASCO-UB PAYMENTS 1875 785385 27053 UB 764 E STREET (ANNEX) (LF) DEC-JAN 79.59 164 G020724 COUNTRY AUTO & TRUCK, INC. 3008 745253 27055 RFS VEH #15: HOLDER, DRILL BIT, FITTING, & LAMP 48.93 165 G020724 COUNTRY AUTO & TRUCK, INC. 3008 745277 27055 POLICE VEH #012: NEW BATTERY 240.10 166 G020724 DUTHIE POWER SERVICE 5977 A122405 27056 746 8TH ST: SEMI ANNUAL GENERATOR MAINT SERV 372.92 167 G020724 DUTHIE POWER SERVICE 5977 A122408 27056 MCCOMBS WELL: SEMI ANNUAL GENERATOR MAINT SERV 372.92 168 G020724 DUTHIE POWER SERVICE 5977 S122406 27056 746 8TH ST: GENERATOR REPAIRS 2HR LOAD TEST 1,612.95 169 G020724 DUTHIE POWER SERVICE 5977 S122409 27056 MCCOMB RD: GENERATOR REPAIRS 2HR LOAD TEST 2,012.95 170 G020724 DUTHIE POWER SERVICE 5977 A122407 27056 1600 POPLAR AVE: ANNUAL GENERATOR MAINT SERV 661.16 171 G020724 ETHAN ALEGRIA 6047 020624 27057 111323 UNFM STIP B1225.22 481.67 172 G020724 FED EX 123 8-396-04833 27058 EXPRESS SERVICES 020124 24.62 173 G020724 GRANITE CONSTRUCTION COMPANY 5988 2644364 27059 56 QT: EZ STREET BAG PATCH MATERIAL FOR WTR LEAKS 1,515.50 174 G020724 INFO SEND, INC. 4244 254810 27060 BUSINESS LICENSE RENEWAL NOTIFICATIONS 1,253.28 175 G020724 INTERWEST CONSULTING GROUP, INC. 1571 247266 27061 AUG 23: PROFESSIONAL SRVCS 277.32 176 G020724 INTERWEST CONSULTING GROUP, INC. 1571 256614 27061 DEC & JAN: SOLAR PLAN CHECKS 570.00 177 G020724 INTERWEST CONSULTING GROUP, INC. 1571 259434 27061 NOV 23: PROFESSIAL SRVCS 727.09 178 G020724 JAVIER SANCHEZ 6046 020624 27062 110623 UNFM STIP B576.48 1,423.52 179 G020724 JEFFRIES BROS., INC 140 143384 27063 PROPANE FOR FORKLIFT VEH #100 30.69 180 G020724 KERN COUNTY SHERIFF'S OFFICE 220 9257 27064 Q2 FY23/24 SHERIFF'S CONTRACT SRVCS 1,099,379.50 181 G020724 KERN COUNTY WASTE MANAGEMENT DEPT. 19 LANDFILL JAN 24 27065 JAN 24: LANDFILL FEES 18,880.74 182 G020724 MARIA ROCHA-CASTILLO 6072 020624 27066 012224 UNFM STIP B250.51 1,749.49 183 G020724 MERAKI CONSTRUCTION INC. 5990 132 27067 22012-2: ROSE ARBOR TASK #2 PP#2 1,500.00 184 G020724 MERAKI CONSTRUCTION INC. 5990 133 27067 22012-2: TASK ORDER #4 PP #1 1,500.00 185 G020724 MERAKI CONSTRUCTION INC. 5990 134 27067 22012-2: BUTTERFLY WALL TASK #1 PP#3 1,500.00 186 G020724 ONE SOURCE PARTS, LLC DEPT 900 5748 1010690 27069 RFS VEH #13: PACKER & HOPPER VALVE STACK 3,211.56 187 G020724 O'REILLY AUTO ENTERPRISES, LLC 4230 4936-171665 27068 WTR VEH: 50 OIL AND AIR FILTERS 61.58 4 of 6
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A B C D E F G
WARRANT VENDOR NAME VENDOR No. INVOICE No. CHECK No . DESCRIPTION AMOUNTS 188 G020724 PETERSON AUTO SUPPLY 152 7417-268959 27070 RFS VEH #17: HARNEST 33.91 189 G020724 PG & E COMPANY 85 5199704189-5 011824 27071 UB MULTIPLE LOCATIONS 011824 27,872.30 190 G020724 PG & E COMPANY 85 0751114029-0 013024 27071 UB COW VEHICLE PARKING 1400 J ST 404.42 191 G020724 PG & E COMPANY 85 2867383297-9 013024 27071 JAN 24: WELL #14 747 G st 7,107.55 192 G020724 PHOENIX GROUP INFORMATION SYSTEMS 4913 122023239 27072 DEC 23: CITATION FEE & SRVCS 358.89 193 G020724 PRINCIPAL LIFE INSURANCE COMPANY 5862 1168207-10001 011824 27073 FEB 24: INSURANCE PREMIUM 10,204.89 194 G020724 QUADIENT FINANCE USA,INC 1844 5408 JAN 24 27074 JAN 24: POSTAGE 169.07 195 G020724 QUADIENT FINANCE USA,INC 1844 5408 DEC 23 27074 DEC 23: POSTAGE 266.40 196 G020724 QUADIENT LEASING USA, INC 2996 Q1179454 27075 MAR-JUN 24: POSTAGE LEASING 312.95 197 G020724 RENE GUTIERREZ 6053 2 27076 22012-2: TASK ORDER #3 PP #2 1,043.75 198 G020724 SPAY NEUTER IMPERATIVE PROJECT CALIFORNIA 5032 8712 27077 23029: 01/31/24 GRANT 3 YR FREE SPAY/NEUTER 7,000.00 199 G020724 STINSON STATIONERS INC 160 266306-0 27078 RECEIPT ROLLS FOR UTILITY BILLING 141.79 200 G020724 WASCO HARDWARE & AG LLC 4864 2401-070366 27079 RFS VEH #25: BOLTS, NUTS, WASHERS FOR ELEV BELT 129.87 201 G020724 WITCHER ELECTRIC, INC. 3856 40250AA 27080 WELL #10: TROUBLE SHOOT & REPAIRS 625.56 202 G020724 Total 1,312,329.84
203 G020624 AG WELD INC 3396 0008655 27115 CUTTING BLADE FOR BUCKET OF BRUSH LOADER 439.45 204 G020624 Total 439.45
205 R020724 AH4RPFIVE,LLC 6038 13932-0232019570 27093 OVR PMT-RFND 0232019570-13932 30.55 206 R020724 CINDY YARELI PULIDO 6026 18268-0200018360 27094 DEPST RFND 1836 Fst 18268-0200018360 21.00 207 R020724 GILBERT GONZALEZ 5764 6501-015000604A 27095 DEPST REFN 604 CENTRAL AVE #A 6501-015000604A 54.34 208 R020724 INTERSTATE MANAGEMENT GROUP 5891 82840 27096 DEPOSIT REUND PMY -17773-0121014410 31.21 209 R020724 INTERSTATE MANAGEMENT GROUP 5891 17773-0351007870 27097 DEPST RFND 787 PINEAPPLE 17773-0351007870 31.21 210 R020724 INTERSTATE MANAGEMENT GROUP 5891 17773-0121013210 27098 DEPST RFND 1321 BELLFLOWER 17773-0121013210 3.66 211 R020724 INTERSTATE MANAGEMENT GROUP 5891 17773-0121013810 27099 DEPST RFND 1381 BELLFLOWER 17773-0121013810 31.21 212 R020724 INTERSTATE MANAGEMENT GROUP 5891 17773-0121041040 27100 DEPST RFND 1401 BELLFLOWER 17773-0121014010 3.66 213 R020724 INTERSTATE MANAGEMENT GROUP 5891 17773-0121013610 27101 DEPST RFND 1361 BELLFLOWER 17773-0121013610 3.66 214 R020724 INTERSTATE MANAGEMENT GROUP 5891 17773-0137015210 27102 DEPST RFND 1521 CARNATION 17773-0137015210 31.21 215 R020724 INTERSTATE MANAGEMENT GROUP 5891 17773-0181014020 27103 DEPST RFND 1402 DAISY 17773-0181014020 31.21 216 R020724 JAMIE AND CHRISTOPHER HOISINGTON 6024 12127-0145009420 27104 OVR PMT RFND 9420 CEDAR AVE 12127-0145009420 47.43 217 R020724 JESUS ACOSTA 6064 16061-0235007470 27105 DEPST RFND 747 GRIFFITH AVE 0235007470-16061 68.89 218 R020724 MEAGAN AILEEN OCAMPO 6034 18110-030501250 27106 DEPST RFND 1025 MAPLE AVE 18110-0305010250 13.36 219 R020724 MICHAEL COLLINS 6028 9860-0365007310 27107 OVR PMT RFND 791 REDWOOD AVE 9860-0365007310 47.82 220 R020724 NESTOR D LANDEROS 5043 16360-0200013362 27108 DEPST RFND 1336 Fst 16360-0200013362 32.38 221 R020724 RICHARD MARTINEZ 6027 1420-0215015950 27109 DEPST RFND 1595 Gst 1420-0215015950 46.93 222 R020724 RODOLFO JAIMES 6030 18466-000702716B 27110 DEPST RFND 18466-000702716B 3.10 223 R020724 RODOLFO JAIMES 6030 18466-000702716B-2 27111 DEPST RFND 18466-000702716B 0.10 224 R020724 ROSA LETICIA RUIZ 6063 7743-0310011080 27112 OVER PMT RFND 1108 MARGALO ST 0310011080 6.89 225 R020724 RUTILIO SOLIS GOMEZ 6035 17286-018001418A 27113 DEPST RFND 1418 D ST #A 17286-018001418A 13.36 226 R020724 WAYNE WALLACE 6029 906-0099023240 27114 OVER PMT RFND 2324 9TH PL 906-0099023240 24.52 227 R020724 Total 577.70
228 G020524 ASPECT ENGINEERING 5829 24201 27081 12/11/23: T&M SUPPORT 1,508.12 229 G020524 CITY OF WASCO/PUBLIC TRANSIT 1683 10714 27082 DEC 23: SANITATION CNG FUEL 7,869.42 230 G020524 DEE JASPAR AND ASSOCIATES, INC 378 23-01253 27083 TASK ORDER #5: SRF GRANT APPLICATION 969.54 231 G020524 DEE JASPAR AND ASSOCIATES, INC 378 23-01254 27083 CONFLICT 8001: DEC 2023 421.75 232 G020524 DUTHIE POWER SERVICE 5977 A122366 27084 764 E ST: SEMI ANNUAL GENERATOR MAINT SERV 372.95 233 G020524 DUTHIE POWER SERVICE 5977 S122367 27084 764 E ST: GENERATOR REPAIR 2HR LOAD BANK TEST 1,612.95 234 G020524 DUTHIE POWER SERVICE 5977 S122368 27084 1600 POPLAR AVE: GENERATOR REPAIRS 2 HR LOAD TEST 1,412.95 235 G020524 JOHN KULAR CONSULTING 3734 1427 27085 24009: DEC 2023 SEWER MASTER PLAN 12,920.00 236 G020524 KERN COUNTY WASTE MANAGEMENT DEPT. 19 LANDFILL DEC 23 27086 DEC 2023: LANDFILL FEES 18,887.95 237 G020524 KRAZAN & ASSOCIATES, INC. 74 B628772-22774 27087 21016-0: CON PHASE - COMPACTION MATERIALS TESTING 9,830.00 238 G020524 MUNGUIA HEATING AND AIR CONDITIONING 5826 I-6184- 1 27088 746 8TH ST: BREAK ROOM NOT HEATING REPAIRS 275.00 239 G020524 SOLENIS LLC 4012 132508584 27089 POLYMER TOTE FOR DAILY CENTRIFUGE DEWATER 6,144.80 5 of 6
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WARRANT VENDOR NAME VENDOR No. INVOICE No. CHECK No . DESCRIPTION AMOUNTS 240 G020524 TRENCH SHORING CORPORATION 5991 SI20004133 27090 TRENCH SHORING PLATES FOR SAFE DIGGING 4,411.19 241 G020524 TRENCH SHORING CORPORATION 5991 SI20004146 27090 PLYWOOD 134.23 242 G020524 WITCHER ELECTRIC, INC. 3856 40161AA 27091 WELL #8: TROUBLESHOOT WELL 1,314.56 243 G020524 Total 68,085.41
244 H020724 DEE JASPAR AND ASSOCIATES, INC 378 23-01252 27092 23003: WELL #13 EQUIPPING 339.00 245 H020724 Total 339.00
246 Grand Total 2,748,398.34
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City of Wasco Regular City Council Meeting Minutes, February 6, 2024

MINUTES

WASCO CITY COUNCIL
and Successor Agency to the
Former Redevelopment Agency
Tuesday, February 6, 2024
Special Meeting – 6:00 p.m.

City Council Chambers
746 8th Street, Wasco, CA 93280
REGULAR MEETING – 6:00 pm
1) C
ALL TO ORDER:

Mayor Garcia called the meeting to order at 6:00 pm.
2) R
OLL CALL: Mayor Garcia, Mayor Pro Tem Medina, Council Members: Martinez, Reyna, Saldaña
PRESENT: Mayor Garcia, Mayor Pro Tem Medina, Council Members: Martinez, Reyna , S
aldaña
ST
AFF PRESENT: City Manager Hurlbert, City Attorney Schroeter, Chief of Police Fivecoat, Assistant City Manager Lara, City Clerk Martinez, Deputy City Clerk Flores, Public Works Director Villa, Community Development Director Cobb, Finance Director Perez - Hernandez, Kern County Fire Chief Appleton
3) F
LAG SALUTE: by Mayor Garcia
4) I
NVOCATION: by Michael Lynch, Wasco Police Chaplin
5) P
RESENTATIONS:
a. Proclamation for National Pesticide Safety Education Month presented to Lideres Campesinas del Comite de Kern Norte.

Mayor Garcia presented the proclamation to the Lideres Campesinas del Comite de Kern Norte members.
b. P
resentation regarding Homelessness, Drug Addiction, and Theft Reduction Act by District Attorney Cynthia Zimmer.

Mayor Garcia announced this item was deferred to a future meeting. c. Pr
esentation regarding the 7th Street rehabilitation project by Art Sherwyn Art Sherwyn presented an update on the art project for the 7th Street rehabilitation project.
6) P
UBLIC COMMENTS:

No p
ublic comments.

Deputy City Clerk Flores stated there were no email comments for this item or any other item on the agenda.
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City of Wasco Regular City Council Meeting Minutes, February 6, 2024 7) SUCCESSOR AGENCY BUSINESS: None

8) WASCO PUBLIC FINANCE AUTHORITY BUSINESS: None

9) NEW EMPLOYEE POLICE DEPARTMENT BADGE PINNING CEREMONY FOR:
a. Lloyd Galutira, Police Sergeant
b. Maria Rocha Castillo, Police Officer
c. Jose Garcia, Reserve Police Officer
d. Olivia Ayon, Police Dispatcher

Police Chief Fivecoat introduced the new Police Department staff for the badge - pinning ceremony.

City Clerk Martinez administered the oath of office to the new Police Department staff.

Janett Tapia from Senator Melissa Hurtado’s office presented the new Police Department staff with certificates of recognition.

Maria Espinoza from Kern County Board of Supervisors David Couch’s office presented the new Police Department staff with certificates of recognition.

Mayor Garcia called for a recess at 6:35 p.m.

Mayor Garcia reconvened the meeting at 6:46 p.m.

CITY COUNCIL BUSINESS:
10) CONSENT CALENDAR:

b. Approval of City Council Minutes for:

1. January 16, 2024, Regular Meeting

2. January 16, 2024, Special Meeting

c. Approval of Travel Expenses Exceeding $500.00 for Police Officer Ethan Alegria to attend the POST Advanced Gang Investigations Course in San Diego, CA, on 02/19/24 – 02/23/24; and Find that this action is not a project as defined under the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section l5060(c)(3), no environmental review is required.

d. Adopt a Resolution Authorizing the City Manager or Designee to execute Amendment Agreement No. 2020 -060 (2) between the City of Wasco and SMS Landscape Architecture to provide on-call landscape architecture services for the City and Find that this action is not a project as defined under the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section l5060(c) (3), no environmental review is required.

Reso#2024-4015
Agmt#2020-060(2)
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City of Wasco Regular City Council Meeting Minutes, February 6, 2024

e. Adopt a Resolution Authorizing the City Manager or Designee to approve a purchase order with SCL North in an amount not to exceed $23,000.00 to purchase 26 Replacement Light Fixtures and Find that this action is not a project as defined under the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3), no environmental review is required.

Reso#2024-4016

f. Adopt a Resolution Amending the Approved Police Cadet title for the Wasco Police Department to Police Officer Trainee and Adopt a Resolution Approving the Amended Salary Schedule for the Fiscal Year 2023 -2024 in Compliance with the California Public Employees’ Retirement System (CalPERS) Requirement for Publicly Available Pay Schedules and Find that this action is not a project as defined under the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3), no environmental review is required.

Reso#2024-4017

g. Adopt a Resolution Accepting a Right of Way Offer of Dedication and Authorizing the City Clerk to file the acceptance with the County Recorder’s Office and Find that this action is not a project as defined under the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3), no environmental review is required.

Reso#2024-4018
Rec#2024-001

h. Adopt a Resolution Authorizing the City Manager or designee to approve a purchase order with One Source Parts in an amount not to exceed $20,000.00 to purchase a replacement lift arm assembly for the Sanitation Department residential refuse vehicle #19 and 2) Find that this action is not a project as defined under the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3), no environmental review is required.

Reso#2024-4019

i. Adopt a Resolution Authorizing the City Manager or designee to Sign and Execute Task Order #25 with BHT Engineering an amount not to exceed $55,600.00 for the Design and Project Management of Project No. 24004 HSIP Cycle 11 Hwy 46 and Poplar Ave HAWK System and Authorize the City Manager or designee to execute contract change orders in the amount not to exceed an aggregate of $ 2,500.00 and Find that this action is not a project as defined under the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3), no environmental review is required.

Reso#2024-4020
Agmt#2020-008(25)

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City of Wasco Regular City Council Meeting Minutes, February 6, 2024 j. Adopt a Resolution Authorizing the City Manager or Designee to Approve a purchase order from A-Z Bus Sales for the purchasing of two (2) Electric Vans for the amount of $362,036.34 and Authorize the City Manager or Designee quantity adjustment in the amount not exceeding $5,000.00 for the Transit Department and Find that this action is not a project as defined under the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3), no environmental review is required.

Reso#2024-4021

k. Adopt a Resolution Authorizing the City Manager or Designee to finalize and execute a purchase order with Advance Communications & Consulting, Inc. in an amount not to exceed $35,000.00 to purchase and install po int-to-point network connections at City-owned properties and Find that this action is not a project as defined under the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3), no environmental r eview is required.

Reso#2024-4022

City Manager Hurlbert gave clarification on the title of item 9.g., which had not included the location. However, the location was included in the staff report.

No Conflict of Interest on the consent calendar for any of the Council members.

Motion was made by Council Member Martinez, seconded by Mayor Pro Tem Medina, to approve the Consent Calendar by the following roll call vote:

AYES: GARCIA, MEDINA, MARTINEZ, REYNA, SALDAÑA
NOES: NONE
ABSTAIN: NONE
ABSENT: NONE
11) PUBLIC HEARINGS: None
12) DEFERRED BUSINESS: None

13) NEW BUSINESS:
a. Adopt a Resolution Approving the Recognition of the Exclusively Recognized Employee Organization for the Wasco Police Officers’ Association (WPOA) for the covered Wasco Police Department employe es and Find that this action is not a project as defined under the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3), no environmental review is required.

Reso#2024-4023

Oral presentation by City Manager Hurlbert.

There were no public comments.

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City of Wasco Regular City Council Meeting Minutes, February 6, 2024 Motion was made by Council Member Reyna, seconded by Council Member Saldaña, to adopt the Resolution by the following roll call vote:

AYES: GARCIA, MEDINA, MARTINEZ, REYNA, SALDAÑA
NOES: NONE
ABSTAIN: NONE
ABSENT: NONE
14) REPORTS FROM COMMISSIONS AND COMMITTEES:
a. Kern Economic Development Corporation (Garcia)
Mayor Garcia - Attended the quarterly meeting on January 25, 2024 , held at the Adventist Health building, and a ttended the State of the C ounty dinner event at 5:00 pm, held at the Mechanics Bank Arena.

b. Kern Council of Government (Reyna)
Council Member Reyna - Attended the meeting on January 18, 2024, and will present a detailed report at the next council meeting.

c. Wasco Task Force (Saldaña)
Council Member Saldaña - No reports.

15) REPORTS FROM KC FIRE AND SHERIFF:
a. Kern County Fire Department (Appleton)
Chief Appleton gave a recent report.
b. Kern County Sheriff’s Department (Stout)
No report - Sergeant Stout absent.

16) REPORTS FROM THE CITY MANAGER:

City Manager Hurlbert updated the city council on the following:
• March 7, 2024, Kern Council of Governments Kern Cog Regional Awards dinner save the date.
• The City Leaders S ummit will be held at the S acramento Safe Credit Union Convention Center from April 17-19, 2024.
• Community Clean Up Event to be held on Saturday, March 9, 2024, at Barker Park – need volunteers.
• The Read Across America event will be held at the Wasco Elementary Schools in March.
• The Community Breakfast event will be held at 7:00 a.m. in the Council Chambers on February 7, 2024.
• No SNIP event in February – the next SNIP event will be on March 13, 2024. • The City of Wasco has been awarded the Annual Comprehensive Financial Report announced by the Finance Director.

17) REPORTS FROM THE CITY COUNCIL:

Council Member Reyna:
• Held a COVID-19 and flu vaccination event in partnership with Kern Sol, Kern County Department of Health, and Dolores Huerta Foundation on Sunday, February 4, 2024, at Women's Club; 72 individuals were vaccinated; 23 received the flu shot; 63 Wasco residents received a $50 visa card. • A tt ended ribbon cutting and grand opening of California Homes Pros and Pops Barber Shop on Saturday, January 27, 2024.
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City of Wasco Regular City Council Meeting Minutes, February 6, 2024 • Attended the Leagu e of California Cities Mayors and Council Members conference from January 23-26, 2024.

Mayor Garcia:
• Looking forward to returning to Mondays with the Mayor which will be monthly office hours.
• Attended a parent meeting at Teresa Burke Elementary School, which was followed by coffee and donuts with the principal, a monthly event. • Read Across America will be at Teresa Burke Elementary School and he will participate.
• Attended ribbon cutting and grand opening of California Home Pros and Pops Barber Shop on Saturday, January 27, 2024.

18) CLOSED SESSION: None

19) ADJOURNMENT:

Mayor Garcia adjourned the meeting at 7:09 p.m.

____________________________________
Monica Flores, Deputy City Clerk

______________________________________
Alexandro Garcia, Mayor

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.

TO: Honorable Mayor and Council Members

FROM: M. Scott Hurlbert, City Manager
Maria O. Martinez, City Clerk

DATE: February 20, 2024

SUBJECT: Approval of Travel Expenses Exceeding $500.00 per trip for the Executive Assistant I/Deputy City Clerk Monica Flores to attend the City Clerks of California Annual Conference on April 3 – 5, 2024, in San Diego, California.

Recommendation:

Staff recommends the City Council:
1) Approval of Travel Expenses Exceeding $500.00 per trip for the Executive Assistant I/Deputy City Clerk Monica Flores to attend the City Clerks of California Annual Conference on April 3 – 5, 2024, in San Diego, California, and

2) Find that this action is not a project as defined under the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3), no environmental review is required.

Environmental Review:

The staff has reviewed the proposed activity for compliance with the California Environmental Quality Act(CEQA) and has determined that the activity is not a “Project” as defined under Section 15378 of the State CEQA guidelines because the proposed activity consists of a governmental fiscal/administrati ve activity which does not result in a physical change in the environment; therefore, pursuant to Section 15060(c)(3) of the State CEQA Guidelines, the activity is not subject to CEQA. Thus, no environmental review is required.

Discussion:

This training will update the Executive Assistant I/Deputy City Clerk on records management, boards and commissions, legislative changes from the pandemic , and redistricting. It will also expand Staff knowledge on a wide range of topics relevant to their roles within the city.

The cost of the conference, hotel fees, and food per diems will exceed the Expense and Use of Public Resources Policy limits established by City of Wasco Resolution No. 2006 - 2327, limiting expenses to $500.00 per trip. As a result, the City Council must approve the travel request as the expenses for the cost of this trip will exceed $500.00.

STAFF REPORT
City of Wasco

18 of 280
Fiscal Impact:

The cost of this training, including the conference and travel expenses, is estimated to be under $1600.00. The training cost is contained in the adop ted FY 2021 -2022 Budget; no budget action is required with approval of this item.

Attachments:

1. Training Information

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.

TO: Honorable Mayor and Council Members

FROM: M. Scott Hurlbert, City Manager
Luis Villa, Public Works Director

DATE: February 20, 2024

SUBJECT: Adopt a Resolution Authorizing the City Manager or Designee to Finalize and Enter into an Agreement with PG&E to perform tariff schedule related work for the Southgate Lighting and Pedestrian Improvement Project in an amount not to exceed $ 11,476.41 and al lowing the City Manager to execute Contract Change Orders and associated CIP appropriations in an amount not to exceed $3,000.

Recommendation:
1) Adopt a Resolution Authorizing the City Manager or Designee to Finalize and Enter into an Agreement with PG&E for Contract #50094475 V1, for tariff schedule related work for the Southgate Lighting and Pedestrian Improvement Project in an amount not to exceed $11,476.41; and

2) Authorize the City Manager or designee to execute Contract Change Orders and associated CIP appropriations not to exceed $3,000.

3) Find that this action is not a project as defined under the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3), no environmental review is required.

Environmental Review:

The staff has reviewed the proposed activity for compliance with the California Environmental Quality Act(CEQA) and has determined that the activity is not a “Project” as defined under Section 15378 of the State CEQA guidel ines because the proposed activity consists of a governmental fiscal/administrative activity which does not result in a physical change in the environment; therefore, pursuant to Section 15060(c)(3) of the State CEQA Guidelines, the activity is not subject to CEQA. Thus, no environmental review is required.

Background:

The City has received Federal funding to improve pedestrian facilities in the Southgate area of The City. This area is between 13
th Street and 16th Street and Broadway and D

STAFF REPORT
City of Wasco

26 of 280
Street. This project will improve street lighting conditions by adding 13 street lights in this area.

Discussion:

The City has received design drawings from PG&E for the Southgate lights project, which the City has turned over to BHT to start their design from T ask Order #23 to Agreement No. 2020-008. PG&E’s Agreement Contract #50094475 V1, dated December 21, 2023, to perform schedule-related work will commence the work needed for this project to be completed before the RFP is sent out to bid. This agreement will help the project move forward.

Fiscal Impact:

The City budgeted $80,000.00 for design for p roject No.22014 on the CIP Budget FY 2023/24. Task order #23 came in at $65,040.00, and design drawings from PG&E came at $3,000, leaving a project balance of $11,960. T his proposed agreement PG&E totals $11,476.41, which leaves a balance of $484.00 and stays within budget. If change orders exceeding $484.00 are required, approval of this item authorizes the City Manager or designee to execute Contract Change Orders and associated CIP appropriations in an amount not to exceed $3,000.

Attachments:

1. Resolution

2. PG&E Contract #50094475 V1

3. Task Order #23 Cost Proposal

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RESOLUTION NO. 2024 -

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WASCO AUTHORIZING THE CITY

MANAGER OR DESIGNEE FINALIZE AND ENTER INTO AN AGREEMENT WITH PG&E FOR CONTRACT #50094475 V1, FOR TARIFF SCHEDULE RELATED WORK FOR THE SOUTHGATE

LIGHTING AND PEDESTRIAN IMPROVEMENT PROJECT IN AN AMOUNT NOT TO EXCEED $11,476.41 AND ALLOWING THE CITY MANAGER TO EXECUTE CONTRACT CHANGE ORDERS AND ASSOCIATED CIP APPROPRIATIONS IN AN AMOUNT NOT TO EXCEED $3,000.

WHEREAS, the City of Wasco wishes to go into Agreement with PG&E’s Contract #50094475 V1 for tariff schedule related work; and
WHEREAS, the City’s cost for the services are in the amount not to exceed $11,476.41 is to be from the CIP Project No. 22014; and
WHEREAS, allowing the City Manager or designee to execute Contract Change Orders and associated CIP appropriations not to exceed $3,000.

NO
W, THEREFORE, BE IT RESOLVED that the City Council of the City of Wasco as follows:

SEC
TION 1: Authorizes the City Manager or designee to approve an Agreement Contract #50094475 V1 for tariff schedule related work for the Southgate Lighting and Pedestrian Improvement Project in an amount not to exceed $11,476.41 and all owing the City Manager to execute Contract Change Orders and associated CIP appropriations in an amount not to exceed $3,000.
-o0
o-
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I HEREBY CERTIFY that the foregoing Resolution No. 2024. - was passed and adopted by the Council of the City of Wasco at a regular meeting thereof held on February 20, 2004, by the following vote:

COUNCIL MEMBERS: GARCIA, MEDINA, MARTINEZ, REYNA, SALDAÑA AYES:

NOES:

ABSTAIN:

ABSENT:

__________________________

ALEXANDRO GARCIA,
MAYOR of the City of Wasco

Attest: _______________

__________________________________
MARIA O. MARTINEZ
CITY CLERK and Ex Officio Clerk of
the Council of the City of Wasco
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126747529
December 21, 2023
Customer Payment
Coupon
References
Notification # 126747529
Contract # 50094475 V1
ELS-PM # 35495310
Customer # 4282258
City of Wasco
801 8th St
WASCO, CA 93280
Customer Cost Summary
13TH ST TO 16TH ST BTWN BROADWAY AND D ST., WASCO
Amounts Due Total Due
Street Lighting Non-Refundable Payment $14,476.41
Minus the following credit
Advance Credit ($3,000.00)
$11,476.41
Important Payment Information
To complete your contract ONLINE
Follow the instructions provided with your electronic contract Submit payment at https://www.pge.com/contractpayments
To complete your contract BY MAIL
Please make check payable to: PG&E or Pacific Gas and Electric Complete, sign and return the enclosed agreement(s), the SACAC form and the customer payment coupon with your payment
Remit payment and SACAC form to:

PG&E CFM/PPC Department
PO BOX 997340
Sacramento, CA 95899-7340

IMPORTANT MESSAGE
Please review the enclosed information
and total due. This document needs
to be returned with the enclosed
agreements.

If you complete your contract ONLINE,
a copy will be saved to your Customer
Connections Online (CCO) account at
pge.com/cco.

To learn more about PG&E's gas and
electric safety initiatives and resources
please visit pge.com/safety.

Have Questions?
Please Call 1-800-422-0436
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Page 1 of 2 ends

* Automated document, Preliminary Statement, Part A
126747529
62-4527 (Rev 1/91)
Service Planning
Advice No. 1633-G/1342-E
Effective 4/02/91
December 21, 2023
Pacific Gas and Electric Company
Agreement to Perform
Tariff Schedule Related Work
DISTRIBUTION:

Applicant (Original)
Division (Original)
ACCTG. SVCS.

REFERENCES:
126747529Notification #
50094475Contract #
35495310PM #
1V
City of Wasco, A GOVERNMENT AGENCY (Applicant) has requested PACIFIC GAS AND ELECTRIC COMPANY, a California corporation (PG&E), to perform the tariff schedule related work as located and described in paragragh 3 herein. PG&E agrees to perform the requested work and furnish all necessary labor, equipment, materials and related facilities required therefore, subject to the following conditions:

1. Whenever part or all of the requested work is to be furnished or performed upon property other than that of Applicant, Applicant shall first procure from such owners all necessary rights-of-way and/or permits in a form satisfactory to PG&E and without cost to it.

2. Applicant shall indemnify and hold harmless PG&E, its officers, agents and employees, against all loss, damage, expense and liability resulting from injury to or death of any person, including but not limited to, employees of PG&E, Applicant or any third party, or for the loss, destruction or damage to property, including, but not limited to property of PG&E, Applicant or any third party, arising out of or in any way connected with the performance of this agreement, however caused, except to the extent caused by the active negligence or willful misconduct of PG&E, its officers, agents and employees. Applicant will, on PG&E's request, defend any suit asserting a claim covered by this indemnity. Applicant will pay all costs that may be incurred by PG&E in enforcing this indemnity, including reasonable attorneys' fees.

3. The location and requested work are described as follows: (Describe in detail the materials and facilities to be furnished and/or work to be performed by PG&E. If more space is required, use other side and attach any necessary drawings as Exhibits A, B, C, etc):
13TH ST TO 16TH ST BTWN BROADWAY AND D ST., WASCOLocation Install Streetlight Service Point(s) and/or Circuit(s)Description of Work $4,550.66 Engineering & Administrative Costs
Including Applicant Design Value of $0.00
Streetlight Service - Facilities & Connection $4,010.01 (+) Total Amount Subject to Allowance $8,560.67 (=)
Streetlight Service Point Allowance $811.45 (-)
Balance $7,749.22 (=)
Additional Applicant Design Review $0.00 (+)
Re-Engineering, Land, Permits $0.00 (+)
SL Circuit - Poles & Foundations $0.00 (+)
SL Circuit - Internal Wiring/Circuit Cable $0.00 (+)
SL Substructures, Trench, Tree Trimming $4,703.45 (+)
SL Svc Extnsn and/or Circuit - Inspection $943.52 (+)
SL LED Luminaires/Non Refundable Facilities (NR) $0.00 (+) SL Svc Extnsn and/or Circuit - Riser Molding $1,521.44 (+) Subtotal $15,467.63 (=)
24%ITCC @ $3,712.23 (+)
Streetlight Service Point - Connection Only $0.00 (+)
Less Applicant Provided Work:

Less Facilities Provided by Applicant $4,703.45 (-)
SL Circuit - Luminaires $0.00 (-)
#Form 62-4527#
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Page 2 of 2 ends

* Automated document, Preliminary Statement, Part A
126747529
62-4527 (Rev 1/91)
Service Planning
Advice No. 1633-G/1342-E
Effective 4/02/91
SL Circuit - Arms $0.00 (-)
SL Circuit - Poles/Posts $0.00 (-)
Total Streetlight Non-Refundable Payment $14,476.41 (=) Amount shown does not include PG&E Contributions of:

SL Circuit - Luminaires $0.00
SL Circuit - Arms $0.00
SL Svc Dlvry Pnt Extn - Connection to LS-1A Circuit $0.00 SL Engineering & Administrative Costs $0.00

4. Applicant shall pay to PG&E, promptly upon demand by PG&E, as the complete contract price hereunder, the sum of Fourteen thousand four hundred seventy-six dollars and forty-one cents $14,476.41 Upon completion of requested work, ownership shall vest in: PG&E Applicant Executed this #signDayWPA# day of #signMonWPA# #signYrWPA# City of Wasco, A

GOVERNMENT AGENCY
Applicant

PACIFIC GAS & ELECTRIC COMPANY
#sigWPA# By: By: Juan Mejia
Aurelio Garcia
Print/Type/Name
Title: Other Title: Service Planning Supervisor
#titleWPA#
Mailing Address: 801 8th St
WASCO, CA 93280
6 February 2024
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218 S. “H” Street, Ste. 201
Bakersfield, CA 93304
Civil Engineering & Construction Management (661) 558-4641 SCOPE OF WORK Staff Estimated
Hours Rate / hr. Total
Project Management/Internal Team Coordination
Principal Engineer 2 190.00$ 380.00$
Sr. Civil Engineer 6 165.00$ 990.00$
Sr. Proj. Manager 8 155.00$ 1,240.00$
Assist. Proj. Mngr. 5 110.00$ 550.00$
Clerical 10 65.00$ 650.00$
Topographic Survey and Mapping
2-man Crew 24 300.00 $ 7,200.00$
Sr. Proj. Manager 10 155.00 $ 1,550.00$
Assist. Proj. Mngr.
/ CAD Drafter 16 110.00$ 1,760.00$
Utility Coordination
Sr. Civil Engineer 4 165.00$ 660.00$
Sr. Proj. Manager 10 155.00 $ 1,550.00$
Clerical 2 65.00$ 130.00$
Prepare Project Plans, Specifications, Estimates, Bid Preparation Principal Engineer 5 190.00$ 950.00$
Sr. Civil Engineer 90 165.00 $ 14,850.00$
Sr. Proj. Manager 130 155.00 $ 20,150.00$
Assist. Proj. Mngr.
/ CAD Drafter 70 110.00$ 7,700.00$
Clerical 10 65.00 $ 650.00 $
Bidding and Award of Project
Principal Engineer 2 190.00$ 380.00$
Sr. Civil Engineer 8 165.00$ 1,320.00$
Sr. Proj. Manager 12 155.00 $ 1,860.00$
Clerical 4 65.00$ 260.00$
Mileage - 62 miles round trip x 6 trips = 372 miles + mileage around town Milage 400 0.65$ 260.00$ Total (not to exceed) = 65,040.00$
NOTES:

Not Included In this Proposal:
• Preliminary Soils/Pavement Recommendation ‐ Not Included in this proposal * Advertisement and Processing Costs ‐ by City
• CEQA Environmental Clearance by City.
• The work as described in this Proposal shall be completed by April 30, 2024, or within 6 months from authorization to begin (whichever comes last).

This timeline may be extended.

BHT ENGINEERING, INC.

City of Wasco ‐ SOUTHGATE LIGHTING AND PEDESTRIAN IMPROVEMENTS PROJECT COST PROPOSAL
November 1, 2023
• This total estimated time is considered a maximum amount based on scope of work. Scope of work changes could reflect changes in time. Additional cost of time and materials, which BHT Engineering, Inc. would work with the City.

Perform field survey/review necessary for preliminary engineering, design, cost estimates, quantity calculations. Prepare findings and detailed topographic mapping.

Coordinate with City Staff for the advertisement and award of the project. Assist City in all aspects of the bidding process: including advertise project, respond to RFIs, prepare addendums, attend and conduct pre-bid meeting, review bid results and qualify lowest responsible bidder, and make recommendations for awarding the construction contract. The advertising costs are to be paid by the City directly to the advertising newspaper and are not included in this proposal.

City Staff will be responsible for log in, open and retain received bids. * Detail Right‐of‐way search/map ‐ It is anticipated that all c onstruction work will occur within existing right‐of‐way Coordinate with City Staff for project’s concept and direction. Schedule meetings, managing the project schedule. Internal coordination meetings to ensure team members are current in project goals and criteria, as well as apprised of any project adjustments. This task includes project setup, coordination, budget/schedule monitoring, and invoicing.

Prepare preliminary and final plan layouts and present the layouts to the City for review. Plan sheets will represent proposed layout, demolition, civil, electrical improvements, ADA ramps, curb & gutter, sidewalks improvements, etc.

Prepare Project Plans, Specifications, Engineer's Estimate, Contract Bid Documents, etc. Technical specifications will conform to Caltrans 2018 standard specification. Design team to perform project site ground review survey with City Engineering Staff at 90% complete to confirm fit and finish of design to existing street improvements / topography / properties, etc.

Prepare and send letters to request as built information from utility facility owners and provide notification of upcoming work, for locates and utility adjustments.

Wasco ‐ Southgate Lights & Ped Imp ‐ Various Locs ‐ Cost Proposal Page 1 of 1 33 of 280
.

TO: Honorable Mayor and Council Members

FROM: M. Scott Hurlbert, City Manager
Keri Cobb, Community Development Director

DATE: February 20, 2024

SUBJECT: Approval for Travel Expenses Exceeding $500.00 for one Planning Commissioner to attend the 2024 Planning Commissioner’s Academy March 6-8, 2024 in Long Beach, CA.

Recommendation:

Staff recommends the City Council:
1) Approve the travel Expenses Exceeding $500.00 for one Planning Commissioner to attend the 202 4 Planning Commissioner’s Academy March 6 -8, 2024 in Long Beach, CA., and

Environmental Review:

The staff has reviewed the proposed activity for compliance with the California Environmental Quality Act(CEQA) and has determined that the activity is not a “Project” as defined under Section 15378 of the State CEQA guidelines because the proposed activity consists of a governmental fiscal/administrative activity which does not result in a physical change in the environment; therefore, pursuant to Section 1506 0(c)(3) of the State CEQA Guidelines, the activity is not subject to CEQA. Thus, no environmental review is required.

Discussion:

Each year the Planning Division budget includes funds for training and travel for Planning Commissioners to attend the League of California Cities Planning Commissioner’s Conference. The conference is a good opportunity for commissioners to learn more about their role as Commissioners as well as keep up with new legislation affecting Planning and Zoning in California.

The cost of the conference, hotel fees, and food per diems will exceed the Expense and Use of Public Resources Policy limits established by City of Wasco Resolution No. 2006 - 2327, limiting expenses for elected and appointed officials to $500.00 per trip. As a result,

STAFF REPORT
City of Wasco

34 of 280
the City Council will need to approve the travel requested by the Community Development Director as the expenses for the cost of the trip will exceed $500.00.

Fiscal Impact:

The cost of travel and training for the course is estimated to not exceed $2,000. The adopted FY 2023-2024 Operating Budget contains sufficient funding to cover this expense; no budget action is required.

Attachments:

1. Conference Information
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Schedule subject to change.

Speaker names will be added as they are confirmed.

Wednesday, March 6

9:00 a.m.-5:30 p.m.

Registration Open

10:00 a.m.-Noon
Understanding Public Service Ethics Laws and Principles (AB 1234) Sign-in will begin 30 minutes prior to the session and you must be present for the full two hours to receive the certification of attendance. Entry will be prohibited once the session begins.

State law requires elected and appointed officials to receive two hours of training in specified ethics laws and principles every two years. Newly elected and appointed officials must receive this training within one year of becoming a public servant. Join a panel of experts as they help navigate the ethics laws and principles.

The Institute for Local Government is a State Bar of California minimum continuing legal education (MCLE) approved provider and certifies this activity meets the standards for MCLE credit by the State Bar of California in the total amount of two hours (general credits). Provider #13881
Speaker: Aleks Giragosian, Senior Counsel, Colantuono, Highsmith & Whatley, PC

Noon-1:00 p.m.

Lunch on Your Own

1:00-2:30 p.m.

Opening General Session: The Joy in Being Wrong: Embracing the Power of a New Perspective
Join America’s Joy Magnet, TV talk show host and motivational speaker, Shari Alyse, as she shares her inspiring journey from being the self-proclaimed “Dark Cloud”, to now being known across media as “America’s Joy Magnet”. In this talk, Shari shares how our willingness to be wrong can help create more joy and ease in our lives. With a perfect blend of inspiration, humor, and fun interactive exercises, Shari will help you discover the incredible power of shifting your perspective, the four essential steps to changing your perspective, and how 36 of 280

being wrong can be the best gift that life ever hands you. This talk will leave you with a renewed sense of optimism, joy and a fresh perspective! Opening Remarks: Benjamin Yee, President, Planning and Community Development Department and Planning Commissioner, Fremont Keynote Speaker: Shari Alyse, America’s Joy Magnet | TV Talk Show Host & Motivational Speaker

2:45-4:00 p.m.

Concurrent Sessions

CEQA: Basics
Fundamentals Session
Hear an introduction about the role of the California Environmental Quality Act (CEQA) and join us as we pull back the curtain on parts of the process, including the types of documents you will see, how environmental decisions are made, and the responsibilities of staff and the commission at each stage in the process.

The tools and approaches taken by those who prepare the documents for your review will also be discussed.

Moderator and Speaker: Mark Teague, Managing Principal, PlaceWorks Speaker: Shannon George, Vice President/Principal, David J Powers & Associates

Managing Public Meetings in a Contentious Era
Emerging Issues Session
Public meetings influence how the planning commission is perceived by your residents. Meeting management strategies can make commission meetings more effective and promote an image of efficiency and transparency. In this session, a community development director, a city attorney, and a planning commissioner will share tips for minimizing disruptions, facilitating public participation, and fostering a thoughtful-yet-convivial atmosphere during planning commission meetings.

Moderator: Debbie Chamberlain, Immediate Past President, Planning and Community Development Department and Community Development Director, San Ramon
Speakers: Brendan Kearns, Deputy City Attorney, Los Angeles City Attorney's Office
Larry J. Koman, Second Vice President, Planning and Community Development Department, Planning Commissioner, City of Bakersfield
Talyn Mirzakhanian, Community Development Director, City of Manhattan Beach

4:15-5:30 p.m.

Concurrent Sessions

Planning Commission 101: The Nuts and Bolts of Planning Fundamentals Session
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Commissioners will learn the basics about planning laws, typical planning documents, and how they fit together. Speakers who have worked as planning staff, planning commissioners, and consultants will introduce the nuts and bolts of General Plans, Housing Elements, Specific Plans, zoning codes, subdivision ordinances, design review, the California Environmental Quality Act (CEQA), and will walk commissioners through typical project review and decision-making processes. Participants will also learn how plans, codes and regulations can be written to ensure that principles of sustainability, equity and community-building are incorporated in new development.

Moderator and Speaker: David Early, Senior Advisor, PlaceWorks Speakers: Julia Malisos, Principal - Planning/Community Design, WHA - Architects, Planners, Designers
Marc Roberts, Member, California Planning Roundtable

Extended Speed Sessions
Emerging Issues Sessions
Moderator: Larry J. Koman, Second Vice President, Planning and Community Development Department and Planning Commissioner, City of Bakersfield

A Planning Commissioner's Guide to Cal Cities (4:15-4:50) Ever wonder exactly how and why Cal Cities takes a position on a bill? Or maybe you’re curious about the resources available to you as a planning commissioner. In this session, members of Cal Cities staff will discuss the process by which Cal Cities policy is developed. On Friday, you’ll have a chance to hear about some of the latest bills affecting planning commissioners in the Legislative Update. Staff will also provide resources and ways for you to get more involved and get the most out of your membership in the organization and the planning and community development department.

Speakers: Kristine Guerrero, Regional Public Affairs Manager/Los Angeles County Division Legislative Director, League of California Cities Meghan McKelvey, Senior Manager, Department and Member Services, League of California Cities

Burning Questions, No Judgement (4:55-5:30)
Have a question that you are afraid to ask in a public meeting, or feel that you should already know the answer to? Join us in a safe environment and receive answers to your most burning questions.

Speakers: Debbie Chamberlain, Immediate Past President, Planning and Community Development Department and Community Development Director, San Ramon
Robert Combs, Planning Commissioner, Town of Danville

5:30-6:30 p.m.

Networking Reception
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Make new friends and catch up with old ones while enjoying delicious appetizers and tasty beverages during the evening networking reception. It’s the perfect opportunity to form support networks inside your profession.

Thursday, March 7

7:30 a.m.-4:30 p.m.

Registration Open

7:45-8:45 a.m.

Networking Breakfast

8:00 a.m-5:30 p.m.

Premium Sponsor Tables Open

9:00-10:15 a.m.

How has the Recent Streamlining of Housing Laws Redefined the Role of Planning Commissioner?
Since the passage of recent bills streamlining housing applications, the role of planning commissioner has undergone significant changes. The bills include SB35 and SB 330, as well as changes to the Density Bonus Laws, and amendments to the Housing Accountability Act. These new laws restrict the commission's discretion and impose subjective standards and conditions of approval. Is the General Plan still the constitution for development and how does the commission currently apply it, along with the zoning code, to housing projects affected by these laws? Additionally, explore the resurgence of interest in Builder's Remedy, despite its inception in 1990. Learn how this part of the Housing Accountability Act has been used in jurisdictions without a certified Housing Element.

Moderator: Eric A. Nelson, Department Director, Planning and Community Development Department and Planning Commissioner, City of Dana Point Speakers: Patricia Curtin, Public Agency/Land Use Attorney, Fennemore Wendel Barbara Ehrlich Kautz, Partner, Goldfarb & Lipman LLP
Amara Morrison, Director, Fennemore Wendel

10:30-11:45 a.m.

Concurrent Sessions

Relationship Between Planning Commission, City Council, and Planning Staff Fundamentals Session
As a city official, there will be various competing values and priorities that drive you and your colleagues within your city. Your success on the planning commission requires an effective relationship with your planning staff and city council, where everyone’s values are respected and represented. Learn how to work together while cultivating each of your diverse roles. 39 of 280

Moderator: Meghan McKelvey, Senior Manager, Department and Member Services, League of California Cities
Speakers: Debbie Chamberlain, Immediate Past President, Planning and Community Development Department and Community Development Director, San Ramon
Lily Mei, Mayor, City of Fremont
Eric A. Nelson, Department Director, Planning and Community Development Department and Planning Commissioner, City of Dana Point

ID 89 CEQA: Advanced
Emerging Issues Session
This session assumes some familiarity with the California Environmental Quality Act (CEQA). Hear an in-depth discussion on crafting mitigation measures, long- and short-term impacts, and how the CEQA landscape changes with legislation, court decisions, and agency preferences. Dive into why CEQA documents look the way they do, the role of findings, and what to do with late-hit letters. Finally, some of the more technical sections of the document will be demystified.

Moderator and Speaker: Mark Teague, Managing Principal, PlaceWorks Speaker: Shannon George, Vice President/Principal, David J Powers & Associates

11:45 a.m-1:00 p.m.

Networking Lunch and Visit with Sponsors

1:15-2:30 p.m.

Planning Commissioner Jeopardy
The session will run in a game show format similar to Jeopardy. Attendees will be presented with an answer and will be given an opportunity to respond in a question. The Jeopardy hosts will work through five different categories with difficulty ranging from 100 to 500 points. Categories will include: Brown Act (with emphasis placed on Social Media), Conflicts of Interest, Housing, Parliamentary Procedure, and Constitutional Issues. Winning participants will be eligible for prizes!
Moderator: Joel Rojas, Development Services Director, City of San Juan Capistrano
Facilitators: Henry Castillo, Associate, Best, Best & Krieger Albert J. Maldonado, Associate, Best Best & Krieger LLP

2:30-2:45 p.m.

Break, Visit with Sponsors

2:45-4:00 p.m.

Concurrent Sessions

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Becoming an Effective Commissioner: Navigating Staff Relations and Approaches to Policy Implementation and Decision-Making Fundamentals Session
Planning commissions play a pivotal role in shaping the future of communities.

Their decisions influence land use, development, infrastructure, and policies that impact the quality of life for residents. To be an effective Planning Commissioner, it is crucial to understand the intricacies of the role, responsibilities, and restrictions that come with it. This session aims to provide comprehensive insights and guidance to current and aspiring commissioners, helping them make informed and impactful decisions while fostering strong staff relations and effectively implementing policies.

Moderator: Anita D. Gutierrez, First Vice President, Planning and Community Development Department and Assistant City Manager/Director of Development Services, Pomona
Speakers: Henry Castillo, Associate, Best, Best & Krieger Larissa De La Cruz, Director of Community Development, City of Lancaster

The Tip of the Iceberg: Everything that Happens Before the Public Hearing Emerging Issues Session
Ever wonder what's beneath the surface of a staff report? This session pulls back the curtain on the extensive groundwork that goes into entitlement projects— long before they reach the public hearing stage. Designed specifically for commissioners, this session aims to deepen your understanding of the intricate planning process that precedes the meeting. Attendees will gain a comprehensive overview of the discretionary planning journey, from initial application to final design. Learn how projects transform and adapt as a result of applying engineering, building, design, and other city standards. The panel of veteran city planners will demystify the entitlement process, tackle frequently asked questions, and offer actionable insights on how commissioners can proactively collaborate with staff to stay in the loop before a project hits the public hearing.

Moderator: Stephanie Tomaino, CEO & Managing Principal, City Advisors Speakers: Katie L. Crockett, Planning Manager, City of Laguna Niguel Gustavo Gonzalez, Community Development Director, City of Eastvale Sean Nicholas, Principal Planner, City of Anaheim

4:15-5:30 p.m.

How to Apply Objective Standards to Comply with State Law and Retain Local Control
State housing legislation requires that cities review certain housing projects solely against “objective zoning standards,” “objective subdivision standards” and “objective design standards.” Consequently, cities can only use objective standards to deny or adjust the density of certain housing projects. This session will explain the state requirements regarding the utilization of objective standards, identifying the types of objective standards cities can employ to 41 of 280

comply with state law while ensuring that new developments align with the jurisdiction's vision. Explore techniques for objectively evaluating design, distinguishing between design guidelines and standards, and applying various approaches to develop standards that are both measurable and verifiable. This session will expand on last year’s objective standards session.

Moderator: Joel Rojas, Development Services Director, City of San Juan Capistrano
Speaker: Julia Malisos, Principal - Planning/Community Design, WHA - Architects, Planners, Designers

Friday, March 8

7:45-10:00 a.m.

Registration Open

7:45-8:45 a.m.

Networking Breakfast

8:45-10:00 a.m.

Legislative Update
Learn about recent bills that have passed, as well as top issues that are trending in the legislature, and their significance for planning commissioners.

Closing Remarks: Anita D. Gutierrez, First Vice President, Planning and Community Development Department and Assistant City Manager/Director of Development Services, Pomona
Speaker: Brady Guertin, Legislative Representative, Housing, Community, and Economic Development, League of California Cities

10:15 a.m.-12:15 p.m.

Harassment Prevention Training for Supervisors and Officials (AB 1661) Sign-in will begin 30 minutes prior to the session and you must be present for the full two hours to receive the certification of attendance. Entry will be prohibited once the session begins.

This informational and interactive workplace harassment prevention training will focus on current and emerging issues and teach officials and supervisors how to identify, prevent, and properly respond to workplace harassment, discrimination, retaliation, and abusive conduct in order to avoid personal and agency liability in compliance with AB 1825, AB 2053, AB 1661 and SB 396.

42 of 280

43 of 280
.

TO: Honorable Mayor and Council Members

FROM: M. Scott Hurlbert, City Manager
Maria O. Martinez, City Clerk
Charlie Fivecoat, Chief of Police

DATE: February 20, 2024

SUBJECT: Adopt a Resolution Approving a Records Retention Schedule for the Wasco Police Department.

Recommendation:
1) Staff recommends the adoption of a resolution approving the Wasco Police Department (WPD) Records Retention Schedule; and

Environmental Review:

The staff has reviewed the proposed activity for compliance with the California Environmental Quality Act(CEQA) and has determined that the activity is not a “Project” as defined under Section 15378 of the State CEQA guidelines because the proposed activity consists of a governmental fiscal /administrative activity which does not result in a physical change in the environment; therefore, pursuant to Section 15060(c)(3) of the State CEQA Guidelines, the activity is not subject to CEQA. Thus, no environmental review is required.

Discussion:

With the startup of the Wasco Police Department, it is necessary to have a Records Retention Schedule in place before going live. Staff contacted the C ity’s contracted Records Consultant to draft a Records Retention Schedule for the WPD in compliance with all laws a nd standard business practices for California cities attached here as attachment No. 2. The WPD’s Retention Schedule will be part of the City -wide Records Retention that was adopted by the City Council on October 6, 2020. The WPD will follow the same practices for the routine destruction of records that have exceeded their adopted retention period.

STAFF REPORT
City of Wasco

44 of 280
Staff is recommending the City Council’s approval of the WPD Records Retention Schedule.

Fiscal Impact:

No cost was incurred for the drafting of the WPD records retention schedule. However, there is an increase in the annual subscription fee for the maintenance of the records retention schedule. Increasing the cost from $250.00 to $500.00 still falls under the budgeted amount under the professional services account, and no budget amendment is necessary with approval of this item.

Attachments:

1. Resolution

2. WPD Retention Schedule

45 of 280
RESOLUTION NO. 2024 -_________

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WASCO APPROVING A

RECORDS RETENTION SCHEDULE FOR THE WASCO POLICE DEPARTMENT,

W
HEREAS, Section 34090 of the Government Code of the State of California provides a procedure whereby any City record which has served its purpose and is no longer required may be destroyed; and
WHEREAS, the State of California has adopted guidelines for a retention period for various government records; and
WHEREAS, the City Council of the City of Wasco previously adopted a City -Wide Records Retention Schedule on October 6, 2020, Resolution 2020-3532; and WHEREAS, the City wishes to add the Wasco Police Department records retention schedule as part of the City-Wide Records Retention Schedule; and NOW THEREFORE BE IT RESOLVED, by the City Council of the City of Wasco as follows:

SEC
TION 1: This resolution shall become effective immediately upon its passage and adoption.
-o0o-
I H
EREBY CERTIFY that the foregoing Resolution No. 2024 -_________was passed and adopted by the Council of the City of Wasco at a regular meeting thereof held on February 20, 2024, by the following vote:

COUNCIL MEMBERS GARCIA, MEDINA, MARTINEZ, REYNA, SALDAÑA AYES:

NOES:

ABSTAIN:

ABSENT:
__________________________________

ALEXANDRO GARCIA,
MAYOR of the City of Wasco
Attest__________________
_________________
_________
MARIA O. MARTINEZ
CITY CLERK and Ex Officio Clerk of
the Council of the City of Wasco
46 of 280
Ver.2.0 RECORDS RETENTION SCHEDULE: POLICE Page PD-1
Office of
Record
(OFR)
Retention No. Records Description Total
Retention Vital? Media
Options
Image:

I=Import
M=Mfr
S=Scan
Destroy
Paper after
Imaged &
QC'd?
Comments / Reference
If the record is not listed here, refer to the Retention for City-Wide Standards Retentions begin when the act is completed, and imply a full file folder (e.g. last document + 2 years), since destruction is normally performed by file folder.

HOLDS: Litigation, complaints, claims, public records act requests, audits and/or investigations suspend normal retention periods (retention resumes after settlement or completion).

POLICE ADMINISTRATION / POLICE CHIEF
Police /
Admin. /
Chief
PD-001 Complaints from Employees - WITH or
WITHOUT Sustained Finding of Misconduct
Final
Disposition +
2 years
Mag, Mfr,
OD, Ppr S / I Yes: After
QC & OD Department Preference; GC § 34090 et seq.

Police /
Admin. /
Chief
PD-002
Complaints from Members of the Public -
Internal Investigations WITH Sustained
Finding of Misconduct
Final
Disposition +
15 years
Mag, Mfr,
OD, Ppr S / I Yes: After
QC & OD PC §§832.5(b), 832.7; GC§ 34090
Police /
Admin. /
Chief
PD-003
Complaints from Members of the Public -
Internal Investigations WITHOUT
Sustained Finding of Misconduct
Final
Disposition +
5 years
Mag, Mfr,
OD, Ppr S / I Yes: After

QC & OD
Consistent with Lexipol Policy; State requires
for at least 5 years for complaints by members
of the public; other State & Federal laws require
retention until final disposition of formal
complaint; State requires 2 years after action is
taken; Statute of Limitations is 4 years for
misconduct after the discovery of the offense
for misconduct in office; EVC §1045, GC
§§12946,12960, 34090, PC §§801.5, 803(c),
832.5, 832.7, VC §2547
Police /
Admin. /
Chief
PD-004
Emergency Operations Plan (includes
Office of Emergency Management &
Homeland Security)
When
Superseded Yes (all) Mag, Mfr,
OD, Ppr S / I Yes: After
QC & OD GC §34090
Police /
Admin. /
Chief
PD-005
Policies & Procedures / Lexipol / Operation
Directives / General Orders (Department
Policies and Procedures)
Superseded
+ 2 years
Mag, Mfr,
OD, Ppr S / I Yes: After
QC & OD Department Preference; GC § 34090 et seq.

Police /
Admin. /
Chief
PD-006
Pursuit Review Forms / Use of Force
Reviews - Not as a result of a complaint
from a member of the public
2 years Mag, Mfr,
OD, Ppr S / I Yes: After

QC & OD
Department Preference; GC §§12946, 12960,
34090
Police /
Admin. /
Chief
PD-007 Reports and Studies - Historical P Mag, Mfr,
OD, Ppr S / I Yes: After
QC & OD Department Preference; GC § 34090 et seq.

COMMUNICATIONS / CAD / DISPATCH
WASCO, CA. ©1995 - 2023 Gladwell Governmental Services, Inc. - all rights reserved Do not duplicate or distribute without prior written permission from GGS (909) 337-3516 Adopted:
47 of 280
Ver.2.0 RECORDS RETENTION SCHEDULE: POLICE Page PD-2
Office of
Record
(OFR)
Retention No. Records Description Total
Retention Vital? Media
Options
Image:

HOLDS: Litigation, complaints, claims, public records act requests, audits and/or investigations suspend normal retention periods (retention resumes after settlement or completion).

Police /
Commun. PD-008
Audio Recordings or Tapes - (CAD/RMS)
Recordings of Telephone & Radio
Communications Dispatch Tapes (CAD)
2 years Mag
Department Preference; legally mandated for
100 days; (may be discoverable or made public
in some circumstances), GC §§34090, 34090.6
Police /
Commun. PD-009 Vacation Checks / Patrol Requests
When No
Longer
Required
Mag, Ppr Preliminary Draft (entered in RMS / CAD
system); GC §34090 et seq.

FIELD OPERATIONS / PATROL
Police / Field
Ops / Patrol PD-010 Drone (Unmanned Aerial Vehicle)
Recordings
When No
Longer
Required
Mag, Does not record regular and ongoing
operations; GC §34090.6 et seq,
Police / Field
Ops / Patrol PD-011 Ops Plans (Parades, Special Events, SWAT, etc.)
Minimum 2
years
Mag, Mfr,
OD, Ppr S / I Yes: After
QC & OD Department preference; GC §34090 et seq.

Police / Field
Ops / Patrol PD-012 PAS Device Calibration Logs 2 years Mag, Mfr, OD, Ppr S / I Yes: After
QC & OD GC §34090 et seq.

Police / Field
Ops / Patrol PD-013 Patrol Schedules
When No
Longer
Required
Mag, Mfr,
OD, Ppr S / I Yes: After

QC & OD
Preliminary drafts (the timecard / timesheet is
the final); GC §34090 et seq.

Police / Field
Ops / Patrol PD-014 Traffic Control: Radar Calibration Records Life of the Equipment
Mag, Mfr,
OD, Ppr S / I Yes: After
QC & OD Department preference; GC §34090 et seq.

Police / Field
Ops / Patrol PD-015 Traffic Control: Radar Trailer Surveys, etc. Minimum 2 years
Mag, Mfr,
OD, Ppr S / I Yes: After
QC & OD GC §34090 et seq.

INVESTIGATIONS / DETECTIVES
State of
California PD-016 Alcoholic Beverage Control Licenses / Permits / ABC Permit Applications
When No
Longer
Required
Mag, Ppr Not a City record
Police /
Investigat.
(Detectives)
PD-017 Asset Forfeiture Notification 5 years Mag, Mfr,
OD, Ppr S / I Yes: After

QC & OD
Per Federal DOJ requirements (Equitable
Sharing Guide); GC §34090
WASCO, CA. ©1995 - 2023 Gladwell Governmental Services, Inc. - all rights reserved Do not duplicate or distribute without prior written permission from GGS (909) 337-3516 Adopted:
48 of 280
Ver.2.0 RECORDS RETENTION SCHEDULE: POLICE Page PD-3
Office of
Record
(OFR)
Retention No. Records Description Total
Retention Vital? Media
Options
Image:

HOLDS: Litigation, complaints, claims, public records act requests, audits and/or investigations suspend normal retention periods (retention resumes after settlement or completion).

Police /
Investigat.
(Detectives)
PD-018
Criminal Intelligence Files
Confidential informant information &
activities
Last Entry +
5 years Mag, Mfr,
OD, Ppr S / I Yes: After

QC & OD
Files contain criminal intelligence information
concerning an individual only if there is
reasonable suspicion that the individual is
involved in criminal conduct or activity and the
information is relevant to that criminal conduct
or activity. Misleading, obsolete or unreliable
information is required to be destroyed;
remaining records must not be retained longer
than 5 years; 28 CFR 23.20(h); GC §34090
Police /
Investigat.
(Detectives)
PD-019 Detectives Investigation Files and Arrest
Files
Transferred
into
Record's
Crime
Report Files
Mag, Mfr,
OD, Ppr S / I Yes: After

QC & OD
Transfer all Official Reports to Records to be
placed in the Crime Report Files.

Police /
Investigat.
(Detectives)
PD-020 Guns: Dealers Record of Sale (DROS) 2 years Mag, Mfr, OD, Ppr S / I Yes: After
QC & OD GC §34090
Police /
Investigat.
(Detectives)
PD-021 Informant Files / Gang Files Minimum 2
years Mag, Mfr,
OD, Ppr S / I Yes: After

QC & OD
Informant information; Does not contain
criminal intelligence information concerning
individuals; Department preference; GC
§34090
Police /
Investigat.
(Detectives)
PD-022 Pawn Slips 2 years Mag, Mfr,
OD, Ppr S / I Yes: After

QC & OD
Department Preference to provide information
to other agencies; Non-records used for
investigations; Originals entered into the State
Automated Property System; most agencies
retain for 2 years; GC §34090
Police /
Investig.

Services
Division
PD-023 Registrants: Gang Adults Minimum 5
years
Mag, Mfr,
OD, Ppr S / I Yes: After

QC & OD
Department Preference (registration pursuant
to PC 186.3(a)); GC §34090
WASCO, CA. ©1995 - 2023 Gladwell Governmental Services, Inc. - all rights reserved Do not duplicate or distribute without prior written permission from GGS (909) 337-3516 Adopted:
49 of 280
Ver.2.0 RECORDS RETENTION SCHEDULE: POLICE Page PD-4
Office of
Record
(OFR)
Retention No. Records Description Total
Retention Vital? Media
Options
Image:

HOLDS: Litigation, complaints, claims, public records act requests, audits and/or investigations suspend normal retention periods (retention resumes after settlement or completion).

Police /
Investig.

Services
Division
PD-024 Registrants: Gang Juveniles Sealing Date
+ 5 years
Mag, Mfr,
OD, Ppr S / I Yes: After

QC & OD
Department Preference (registration pursuant
to PC 186.3(a)); Records are destroyed
pursuant to W&I §781;GC §34090

PROPERTY AND EVIDENCE
Police /
Property &
Evidence
PD-025 _Property & Evidence Database
Indefinite
(Follows the
Retention of
the
Evidence)
Mag Department Preference (data is interrelated);
GC §34090
Police /
Property &
Evidence
PD-026 Crime Report Photos
Follows the
Retention of
the Evidence
Mag, Mfr,
OD, Ppr S / I Yes: After
QC & OD Department Preference; GC §34090
Police /
Property &
Evidence
PD-027 Gun and Narcotics Destruction Log
(Documents related to)
Minimum 2
years
Mag, Mfr,
OD, Ppr S / I Yes: After
QC & OD Department Preference; GC §34090
Police /
Property &
Evidence
PD-028 Property & Evidence Logs / Destruction
Authorizations 2 years Mag, Mfr,
OD, Ppr S / I Yes: After
QC & OD GC §34090
Police /
Property &
Evidence
PD-029 Safekeeping: Lost & Found Property
(Documents related to) 2 years Mag, Mfr,
OD, Ppr S / I Yes: After
QC & OD GC §34090

RECORDS ADMINISTRATION
Police /
Records
Admin.

PD-030
Background Files - Successful Employee
and Volunteer Applicants (Employees,
Cadets, Explorers, CERT, Chaplains,
Reserves, etc.)
Separation +
5 years
Yes: Until
Separation
Mag, Mfr,
OD, Ppr S / I Yes: After

QC & OD
Department Preference; State Law requires 4
years; EEOC / FLSA / ADEA (Age) requires 3
years for promotion, demotion, transfer,
selection, or discharge; ; 29 CFR 1627.3(b)(i),
29 CFR 1602.14; GC §§12946, 12960, 34090;
29 USC 1113
WASCO, CA. ©1995 - 2023 Gladwell Governmental Services, Inc. - all rights reserved Do not duplicate or distribute without prior written permission from GGS (909) 337-3516 Adopted:
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Ver.2.0 RECORDS RETENTION SCHEDULE: POLICE Page PD-5
Office of
Record
(OFR)
Retention No. Records Description Total
Retention Vital? Media
Options
Image:

HOLDS: Litigation, complaints, claims, public records act requests, audits and/or investigations suspend normal retention periods (retention resumes after settlement or completion).

Police /
Records
Admin.

PD-031
Background Files - Unsuccessful
Employee and Volunteer Applicants
(Employees, Cadets, Explorers, CERT,
Chaplains, Reserves, etc.)
5 years Mag, Mfr,
OD, Ppr S / I Yes: After

QC & OD
State Law requires 4 years; EEOC / FLSA /
ADEA (Age) requires 3 years for promotion,
demotion, transfer, selection, or discharge;
State Law requires 4 years; 29 CFR
1627.3(b)(i), 29 CFR 1602.14; GC
§§12946,12960, 34090
Police /
Records
Admin.

PD-032 Collateral Duty Assignments, Special
Assignments, Testing 5 years Mag, Mfr,
OD, Ppr S / I Yes: After

QC & OD
Department Preference; GC §§12946, 12960,
34090
Police /
Records
Admin.

PD-033 Officer Recordings: Body-Worn Cameras
– LOGS of Access or Deletion of Data P Mag, PC§ 832.18(b)(5)(E); GC §34090.6 et seq.

Police /
Records
Admin.

PD-034
Officer Recordings: Body-Worn Cameras -
that ARE evidence, Officer Involved
Shootings / Detention or Arrest /
Complaints
Follows
retention for
Evidence,
Minimum 2
years
Mag, PC§ 832.18(b)(5)(B)&(C); GC §34090.6 et seq.

Police /
Records
Admin.

PD-035 Officer Recordings: Body-Worn Cameras -
that are NOT evidence
Minimum 90
days Mag,
Department preference (law recommends 90
days); PC§ 832.18(b)(5)(A); GC §34090.6 et
seq.

Police /
Records
Admin.

PD-036 Training - BY EMPLOYEE (Includes POST
printouts) Peace Officer or Dispatcher
Separation +
5 years
Mag, Mfr,
OD, Ppr S / I Yes: After

QC & OD
Department Preference; OSHA requires safety
training 5 years; EEOC/FLSA/ADEA (Age)
requires 3 years for promotion, demotion,
transfer, selection, or discharge; State Law
requires 2 -3 years; 8 CCR §3203 et seq., 29
CFR 1602.31 LC §6429(c); GC
§§12946,12960, 34090, 53235.2(b)
WASCO, CA. ©1995 - 2023 Gladwell Governmental Services, Inc. - all rights reserved Do not duplicate or distribute without prior written permission from GGS (909) 337-3516 Adopted:
51 of 280
Ver.2.0 RECORDS RETENTION SCHEDULE: POLICE Page PD-6
Office of
Record
(OFR)
Retention No. Records Description Total
Retention Vital? Media
Options
Image:

HOLDS: Litigation, complaints, claims, public records act requests, audits and/or investigations suspend normal retention periods (retention resumes after settlement or completion).

Police /
Records
Admin.

PD-037
Training - Department Training Records -

COURSE RECORDS
(Attendance Rosters, Outlines and
Materials; includes Use of Force training,
safety training, etc.)
Minimum 5
years
Mag, Mfr,
OD, Ppr S / I Yes: After

QC & OD
Rosters are sent to POST; OSHA requires
safety training 5 years; EEOC/FLSA/ADEA
(Age) requires 3 years for promotion, demotion,
transfer, selection, or discharge; State Law
requires 2 -3 years; 8 CCR §3203 et seq., 29
CFR 1602.31 , LC §6429(c); GC
§§12946,12960, 34090, 53235.2(b)

RECORDS
Police /
Records PD-038 _RMS Database
Indefinite
(Some
Crimes are
Permanent)
Yes Mag Data Fields / Records are interrelated; GC
§34090
Police /
Records PD-039
CCW Applications / Renewals (Carry
Concealed Weapon Applications and
Permits) - UNSUCCESSFUL / DENIED
5 years Mag, Mfr,
OD, Ppr S / I Yes: After
QC & OD Department Preference; GC § 34090 et seq.

Police /
Records PD-040
CCW Applications / Renewals (Carry
Concealed Weapon Applications and
Permits) - SUCCESSFUL / APPROVED
Expiration +
5 years
Mag, Mfr,
OD, Ppr S / I Yes: After
QC & OD Department Preference; GC § 34090 et seq.

Police /
Records PD-041 CHP Forms: Pursuit Report (CHP 187A),
Vehicle Report (CHP 180), etc. 2 years Mag, Mfr,
OD, Ppr S/M/I Yes: After
QC & OD GC §34090
Police /
Records PD-042
Citations (Parking, Traffic, Marijuana /
Cannabis). Includes requests for
dismissals, cancellations, and appeals /
Hearing Officer Determinations
2 years Mag, Mfr,
OD, Ppr S/M/I Yes: After
QC & OD GC §34090 et seq.

Police /
Records PD-043
CRIME REPORTS / SEALED RECORDS:

Sealed Juvenile Cases - Childhood Sexual
Assault
Age of
Majority + 22
years
Yes Mag, Mfr,
OD, Ppr S/M/I Yes: After
QC & OD CCP §§340.1, GC §34090
WASCO, CA. ©1995 - 2023 Gladwell Governmental Services, Inc. - all rights reserved Do not duplicate or distribute without prior written permission from GGS (909) 337-3516 Adopted:
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Ver.2.0 RECORDS RETENTION SCHEDULE: POLICE Page PD-7
Office of
Record
(OFR)
Retention No. Records Description Total
Retention Vital? Media
Options
Image:

HOLDS: Litigation, complaints, claims, public records act requests, audits and/or investigations suspend normal retention periods (retention resumes after settlement or completion).

Police /
Records PD-044
CRIME REPORTS / SEALED RECORDS:

Sealed Juvenile Cases
Except Sealed Childhood Sexual Assault
Per Court
Order
(Subject 26
years old /
Sealing Date
+ 5 years)
Yes Mag, Mfr,
OD, Ppr S/M/I Yes: After

QC & OD
CCP §§340.1, GC §34090; GC §68152(g)(1),
W&I §781(d)
Police /
Records PD-045
CRIME REPORTS:

Lost Property: Firearms entered into
CLETS (if not Permanent Retention)
Until Found
or
Recovered
Yes Mag, Mfr,
OD, Ppr S/M/I Yes: After

QC & OD
Department Preference to facilitate Three
Strikes law and ease of document imaging
administration; PC§ 11108.2(b); GC §34090
Police /
Records PD-046
CRIME REPORTS:

ALL Capital Crimes, Homicide, Juvenile,
Child Abuse (substantiated), Elder Abuse
(substantiated), & Sexual Assault (Rape),
Arson (Suspected or Undetermined)
P Yes Mag, Mfr,
OD, Ppr S/M/I Yes: After

QC & OD
Department Preference; DOJ retains CACI
(Child Abuse Central Index) information for
adults 100 years; Most have no limitations on
commencement of action; PC §§ 261, 286,
288, 288a, 288.5, 289, 289.5, and 799; 803(h),
11169 et seq.; 11170(a); WIC 707(b)
Police /
Records PD-047
CRIME REPORTS:

Child Abuse or Neglect Investigation
Reports - Unsubstantiated or
Inconclusive
No Further
Report on
Suspected
Abuser + 10
years
Mag, Mfr,
OD, Ppr S/M/I Yes: After
QC & OD PC §§11169(c),11170(a)(3)
Police /
Records PD-048
CRIME REPORTS:

Except those specifically mentioned in
the schedule (ALL Others)
7 years Yes Mag, Mfr,
OD, Ppr S/M/I Yes: After

QC & OD
Department Preference; Provided there are no
outstanding warrants, unrecovered identifiable
items, criminal deaths, they are not historically
significant, and it is not classified under PC
§800 & 290; Stat. of Limit. is 2 yrs; Destroy
juvenile marijuana after age18; H&S §11361.5,
GC §34090, PC §802, PC §§187, 800 et seq.

WASCO, CA. ©1995 - 2023 Gladwell Governmental Services, Inc. - all rights reserved Do not duplicate or distribute without prior written permission from GGS (909) 337-3516 Adopted:
53 of 280
Ver.2.0 RECORDS RETENTION SCHEDULE: POLICE Page PD-8
Office of
Record
(OFR)
Retention No. Records Description Total
Retention Vital? Media
Options
Image:

HOLDS: Litigation, complaints, claims, public records act requests, audits and/or investigations suspend normal retention periods (retention resumes after settlement or completion).

Police /
Records PD-049
CRIME REPORTS:

Misdemeanor or Infraction - Adult
Marijuana / Cannabis - H&S
§11357(b)(c)(d)(e) or H&S §11360(b) (with
procedure in H&S §11361.5) - Except those
with outstanding stolen property, including
firearms, or lost firearms
Conviction
or Arrest (If
No
Conviction)
+ 2 years
Yes: Before
Disposition
Mag, Mfr,
OD, Ppr S/M/I Yes: After

QC & OD
(Courts and other Agencies "Shall" destroy);
H&S§ 11361.5 et seq.

Police /
Records PD-050
CRIME REPORTS:

Misdemeanor or Infraction - Juvenile
Marijuana / Cannabis - H&S §11357(E) -
Except those with outstanding stolen
property, including firearms, or lost firearms
2 years or
Juvenile 18
years old
Yes: Before
Disposition
Mag, Mfr,
OD, Ppr S/M/I Yes: After

QC & OD
If no subsequent conviction ("Shall" Destroy);
H&S §11361.5
Police /
Records PD-051
CRIME REPORTS:

Missing Persons
P
(If Returned,
Follows the
Retention for
the Crime
Report)
Yes: Before
Disposition
Mag, Mfr,
OD, Ppr S/M/I Yes: After
QC & OD Department Preference; GC §34090
Police /
Records PD-052
CRIME REPORTS:

Factually Innocent Petition Accepted
Records Sealed Pending Destruction -
Except those with outstanding stolen
property, including firearms, or lost firearms
Date of
Arrest + 3
years
Yes: Before
Disposition
Mag, Mfr,
OD, Ppr S/M/I Yes: After

QC & OD
Individual petitions District Attorney; Sheriff
concurs that person is factually innocent, then
seals record ("Shall" Destroy); GC §34090; PC
§851.8(a)
WASCO, CA. ©1995 - 2023 Gladwell Governmental Services, Inc. - all rights reserved Do not duplicate or distribute without prior written permission from GGS (909) 337-3516 Adopted:
54 of 280
Ver.2.0 RECORDS RETENTION SCHEDULE: POLICE Page PD-9
Office of
Record
(OFR)
Retention No. Records Description Total
Retention Vital? Media
Options
Image:

HOLDS: Litigation, complaints, claims, public records act requests, audits and/or investigations suspend normal retention periods (retention resumes after settlement or completion).

Police /
Records PD-053
CRIME REPORTS:

Misdemeanor or Infraction Marijuana /
Cannabis §11357(de) - Juvenile on
School Grounds during School Hours
(with procedure in H&S §11361.5)
Offender is
18 Years
Old
Yes: Before
Disposition
Mag, Mfr,
OD, Ppr S/M/I Yes: After

QC & OD
(Courts and other Agencies "Shall" destroy);
H&S§ 11361.5 et seq., 11357(e)
Police /
Records PD-054
CRIME REPORTS:

Vacatur Relief Granted by Court - Victim of
Human Trafficking, or Victim of Intimate
Partner Violence or Sexual Violence
(Nonviolent Crimes)
Court Order
+ 1 year
Mag, Mfr,
OD, Ppr S/M/I Yes: After

QC & OD
Individual petitions Court ("Shall" Destroy); GC
§34090; PC §§236.14(k); 236.15(k)
State of
California PD-055
Crime Statistics / National Incident-Based
Reporting System (NIBRS) / Uniform Crime
Reports (UCR) - Summaries (BCS)
When No
Longer
Required
Mag, Mfr,
OD, Ppr S/M/I Yes: After

QC & OD
Entered Directly into DOJ’s portal (a State
record)
Police /
Records PD-056 Permits - Dance, etc.. Expiration +
2 years
Mag, Mfr,
OD, Ppr S / I Yes: After
QC & OD GC §34090
Police /
Records PD-057 Press Releases - Police Only 2 years Mag, Mfr, OD, Ppr S / I Yes: After
QC & OD GC §34090
Police /
Records PD-058 Registrants: Arson Registrations: Adults P,
or Death of
Registrant
Mag, Mfr,
OD, Ppr S / I Yes: After

QC & OD
Department preference; Pursuant to PC §457.1
et seq.; required to register for life; If released
from CYA, records are destroyed after age 25
or sealing pursuant to W&I §781; GC §34090
Police /
Records PD-059
Registrants: Arson Registrations:

Juveniles released from California Youth
Authority
Age 25 or
Sealing Date
+ 5 years
Mag, Mfr,
OD, Ppr S / I Yes: After

QC & OD
Pursuant to PC §457.1 et seq.; If released from
CYA, records are destroyed after age 25 or
sealing pursuant to W&I §781; GC §34090
Police /
Records PD-060 Registrants: Sex Offender Registrations:

Adults
P,
or Death of
Registrant
Mag, Mfr,
OD, Ppr S / I Yes: After

QC & OD
Department Preference; After 2021, Offenders
can petition Court for removal 10 or 20 years
after offense, provided there are no subsequent
offenses; Pursuant to PC §290 et seq.; GC
§34090
WASCO, CA. ©1995 - 2023 Gladwell Governmental Services, Inc. - all rights reserved Do not duplicate or distribute without prior written permission from GGS (909) 337-3516 Adopted:
55 of 280
Ver.2.0 RECORDS RETENTION SCHEDULE: POLICE Page PD-10 Office of
Record
(OFR)
Retention No. Records Description Total
Retention Vital? Media
Options
Image:

HOLDS: Litigation, complaints, claims, public records act requests, audits and/or investigations suspend normal retention periods (retention resumes after settlement or completion).

Police /
Records PD-061 Registrants: Sex Offender Registrations:

Juveniles
P or Sealing
Date + 5
years
(or Court
Order), or
Death of
Registrant
Mag, Mfr,
OD, Ppr S / I Yes: After

QC & OD
Department Preference; After 2021, Offenders
can petition Court for removal 10 or 20 years
after offense, provided there are no subsequent
offenses; Pursuant to PC §290 et seq.; GC
§34090
Police /
Records PD-062
Report of data regarding the number, type,
or disposition of complaints made against
its officers
2 years Mag, Mfr,
OD, Ppr S / I Yes: After
QC & OD GC §34090 et seq.

Police /
Records PD-063
Reports to State or Federal Agencies:

Report to POST Commission of peace
officer employment, compliant, finding,
disposition, or judgement pursuant to §PC
13510.9, etc.
2 years Mag, Mfr,
OD, Ppr S / I Yes: After
QC & OD GC §34090 et seq.

Court PD-064
Restraining Orders, Emergency Protective
Orders, Temporary Restraining Orders,
Legal Stipulations, Orders After Hearing
(When Not filed with the case file)
Expiration of
the Order
Mag, Mfr,
OD, Ppr S/M/I Yes: After
QC & OD Not a City record
Police /
Records PD-065 Ride-A-Long Waiver Form 2 years Mag, Mfr, OD, Ppr S / I Yes: After
QC & OD GC §34090 et seq.

Police /
Records PD-066 STOP Source Data, Audit Log / Racial and Identity Profiling Act (RIPA) Annual Report 3 years Mag, Mfr, OD, Ppr S/M/I Yes: After
QC & OD 11 CCR 999.228; 11 CCR 999.229; GC §34090
Court or Dist.

Attny PD-067 Subpoenas (Personal Appearance of Police
Employees)
When No
Longer
Required
Mag, Mfr,
OD, Ppr S/I Yes: After

QC & OD
Court or District Attorney records; GC §34090
et seq.

Police /
Records PD-068 Video Recordings - Building Security,
Regular, Ongoing City Operations 1 year Mag Records regular ongoing operations of the City; GC §34090.6 et seq.

Police /
Records PD-069 Video Recordings - Public Areas / Public Activity
When No
Longer
Required
Mag Does not record regular and ongoing
operations; GC §34090.6 et seq,
WASCO, CA. ©1995 - 2023 Gladwell Governmental Services, Inc. - all rights reserved Do not duplicate or distribute without prior written permission from GGS (909) 337-3516 Adopted:
56 of 280
.

TO
: Honorable Mayor and Council Members
FR
OM: M. S
cott Hurlbert, City Manager
Keri Cobb, Community Development Director
Tom Schroeter, City Attorney
D
ATE: February 20, 2024
SU
BJECT: Adopt a Resolution authorizing the preparation and submission of a HOME Program Income (PI) application to the California Department of Housing & Community Development (HCD) , for funds not to exceed $800,000, to complete rehabilitation projects at Sunrise Villa Apartments and Authorize the City Manager or designee to execute a standard agreement and any amendments thereof.

R
ecommendation:
1) Adopt a resolution authorizing the preparation and submission of a HOME P I ap
plication on behalf of the City of Wasco by Self-Help Enterprises (SHE) for funds not to exceed $800,000 to complete rehabilitation projects at Sunrise Villa Apartments, and
2) A
uthorize the City Manager or designee to execute a standard agreement and any amendments thereof, and
3) Fi
nd that this action is not a project as defined under the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3), no environmental review is required.

E
nvironmental Review:

The staff has reviewed the proposed activity for compliance with the California Environmental Quality Act(CEQA) and has determined that the activity is not a “Project” as defined under Section 15378 of the Sta te CEQA guidelines because the proposed activity consists of a governmental fiscal/administrative activity which does not result in a physical change in the environment; therefore, pursuant to Section 15060(c)(3) of the State CEQA Guidelines, the activity is not subject to CEQA. Thus, no environmental review is required.

STAFF REPORT
City of Wasco
57 of 280
Discussion:

The City of Wasco (City) has approximately $648,076 (less outstanding liabilities) available in HOME program income (PI) cash on hand . HOME funds can be utilized for housing rehabilitation, new construction, and acquisition and rehabilitation, for multifamily projects; new construction and down payment assistance for single-family projects; First- Time Homebuyer down payment assistance, and other housing activities. All activit ies must benefit low-income renters, homebuyers, or homeowners.

SHE would like to utilize the City’s HOME PI, in an amount not to exceed $800,000, to complete rehabilitation projects at Sunrise Villa Apartments, a SHE-owned and operated affordable rental apartment complex. Sunrise Villa is located at 1600 Poplar Avenue and offers 44 affordable rental apartments for low-income families in Wasco. Serving the City since 2002, this community includes spacious outdoor open areas, a community center with a computer lab and common laundry area, a recreation area with picnic tables and BBQ grills, a basketball court, and playground equipment. Each residence also includes washer and dryer hookups in the unit. Resident services offered at this community include the Head Start Program administered by the Community Action Partnership of Kern and after -school programs/computer lab for children. Sunrise Villa was funded by the Federal/State Low Income Housing Tax Credit, USDA – Rural Development Section 514, and the County of Kern HOME Program.

Sunrise Villa was originally constructed in October 2002 and is in need of capital repairs.

SHE will utilize HOME PI to install advanced sustainability and energy efficiency improvements, including water conservation measures and potential conversion to all - electric systems. The projects’ scope of work may also include new fencing, upgraded playground equipment, upgrades to the landscaping to reduce water consumption by installation of xeriscape, upgrades to the irrigation system to reduce water consumption, and replacement of the units’ cabinets and appliances. Sunrise Villa is over 20 years old, and some units still have original fixtures and appliances.

In order to utilize the City’s HOME PI, clearance must be obtained from HCD via submission of a funding application . SHE would prepare the HCD HOME application required for clearance to use PI and provide grant management and implementation services. To facilitate utilization of the funds, SHE would retain legal counsel to draft the loan documents and prepare all materials required for HOME compliance. The HOME loan to SHE would be structured as a 20-year term, bearing a simple interest rate of 3%.

SHE will prepare all quarterly/annual reports, and support the City in HOME monitoring.

These terms can be negotiated, as SHE is flexible with the terms.

Preliminary Budget
Total HOME funds currently on hand $ 648,076
Poso Place Project – Remaining City Administration Costs Liability $ 80,000 Net HOME funds available for new projects $568,076

New Project Budget
Administration Costs (City) (max 10% of HOME funds) $ 56,807 CHDO (SHE) operating expenses (15% of HOME funds) $ 85,211 (Community Housing Development Organization)
Project Expenses Available $ 426,057

58 of 280
The Poso Place project matures in the year 2061, and the new 20-year project will mature in 2044 or 2045. Each project incurs monitoring and reporting expenses annually. To ensure sufficient administrative funds are available for the life of these projects, s taff proposes to transfer the remaining Poso Place administration costs ($80,000) and new project administration costs ($56,807) from HOME Funds to a City interest- bearing account.

The intent of this report is to account for the possibility that additional HOME Project Income funds are received prior to the issuance of the project loan. Staff requests that the Council authorize adjustments to the Budgets above such that all HOME Funds are expended without further Council Action.

Fiscal Impact:

The fee for preparation and submission of the HOME PI application by Self-Help Enterprises is $3,500. If the City elects to contract with SHE to administer/implement HOME PI funds as described above , t he application fee will be funded with the program income as a project cost, and there will be no cost to the City.

Attachments:

1. Resolution

2. SHE Flyer – Sunrise Villa
59 of 280
RESOLUTION NO. 2024 -

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WASCO AUTHORIZING THE

PREPARATION AND SUBMISSION OF A HOME PROGRAM INCOME (PI) APPLICATION TO THE

CALIFORNIA DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT (HCD) FOR FUNDS NOT TO EXCEED $800,000, TO COMPLETE REHABILITATION PROJECTS AT SUNRISE VILLA

APARTMENTS AND AUTHORIZE THE CITY MANAGER OR DESIGNEE TO EXECUTE A STANDARD

AGREEMENT AND ANY AMENDMENTS THEREOF
W
HEREAS, the City of Wasco (“City”) is authorized to allocate HOME Investment Partnerships Program (“HOME”) funds made available from the U.S. Department of Housing and Urban Development (“HUD”). HOME funds are to be used for the purposes set forth in Title II of the Cranston-Gonzalez National Affordable Housing Act of 1990, in federal implementing regulations set forth in Title 24 of the Code of Federal Regulations, part 92, and in Title 25 of the California Code of Regulations commencing with section 8200; and
W
HEREAS, the City has un -allocated HOME program income from previous HOME funded programs; and
W
HEREAS, Self-Help Enterprises (SHE) is a nonprofit corporation established under the laws of California and empowered to enter into an obligation to receive local, State and Federal funds to promote affordable housing efforts; and W
HEREAS, the City wishes to allocate available HOME program income funds to eligible affordable housing activities.

N
OW THEREFORE BE IT RESOLVED, by the City Council of the City of Wasco as follows:

SEC
TION 1: Authorizes the submission of a HOME Program Income (PI) application to the State of California Department of Housing and Community Development (HCD) for funds not to exceed $800,000 to complete rehabilitation projects at Sunrise Villa Apartments.

SEC
TION 2: The City acknowledges compliance with all state and federal public participation requirements in the development of its application(s).

SEC
TION 4: Authorizes the City Manager, or designee, to execute and deliver all applications and act on the City's behalf in all matters pertaining to all such applications.

SEC
TION 5: Authorizes the City Manager, or designee, to enter into, execute, and deliver the standard agreement and any and all subsequent amendments thereto with the State of California and with Self-Help Enterprises for the purposes of the HOME PI funding.

SEC
TION 6: Authorizes the City Manager, or designee, to sign and submit funds requests, loan documents and all required reporting forms and other documentation as may be required by the State of California from time to time in connection with the HOME PI funding. -o0o-
60 of 280
I HEREBY CERTIFY that the foregoing Resolution No. 202 4 - was passed and adopted by the Council of the City of Wasco at a regular meeting thereof held on February 20, 2024, by the following vote:

COUNCIL MEMBERS: GARCIA, MEDINA, MARTINEZ, REYNA, SALDAÑA AYES:

NOES:

ABSTAIN:

ABSENT:

__________________________

ALEXANDRO GARCIA,
MAYOR of the City of Wasco

Attest: _______________

__________________________________
MARIA O. MARTINEZ
CITY CLERK and Ex Officio Clerk of
the Council of the City of Wasco

61 of 280
• Head Start administered by Cap of Kern
• After school programs and computer lab for
children
• Federal/State LIHTC, National Equity Fund, L.P.
• USDA-Rural Development , Section 514 for six units
• County of Kern HOME Program
Sunrise Villa
8845 W. Elowin Court P.O. Box 6520 Visalia, CA 93290 Phone: (559)651-1000 Fax: (559)651-3634 www.selfhelpenterprises.org
• Community center with computer lab, and
common laundry area
• Spacious outdoor open areas
• Recreation area with picnic tables and BBQ grills,
basketball court playing ﬁeld, and playground
equipment
• Washer and dryer hookups in each unit
• Private back porch
• Close proximity to schools and shopping
• Serving Wasco since 2002

FEATURES

RESIDENT SERVICES

FINANCING
44 modern,
attractive,
affordable,
energy efficient
two, three and
four bedroom
units
661-758-8410
[email protected]
1600 Poplar Avenue, Wasco, CA 93280
62 of 280
.

TO: Honorable Mayor and Council Members

FROM: M. Scott Hurlbert, City Manager
Nancy Vera, Human Resources Manager

DATE: February 20, 2024

SUBJECT: Adopt a Resolution Authorizing the City Manager or Designee to Endorse and implement changing the waiting period of the Health Reimbursement Arrangement for both the Flexible Benefits Plan (FSA) and Health Reimbursement Plan (HRA) to be the first of the month following the date of hire.

Recommendation:

Staff recommends the City Council:
1) Adopt a Resolution Authorizing the City Manager or Designee to Endorse and implement changing the waiting period of the Health Reimbursement Arrangement for both the Flexible Benefits Plan (FSA) and Health Reimbursement Plan (HRA) to be the first of the month following the date of hire, and

Environmental Review:

The staff has reviewed the proposed activity for compliance with the California Environmental Quality Act(CEQA) and has determined that the activity is not a “Project” as defined under Section 15378 of the State CEQA guidelines because the proposed activity consists of a governmental fiscal/administrative activity which does not result in a physical change in the environment; therefore, pursuant to Section 15060(c)(3) of the State CEQA Guidelines, the activity is not subject to CEQA. Thus, no environmental review is required.

Discussion:

During the renewal process for the 2024 benefit year , the City of Wasco swapped the benefit waiting period for new employees from the First of th e Month Following One (1) Month from the Date of Hire to that of the First of the Month After Hire Date for Medical, Dental, Vision, and Term Life Benefits. The City of Wasco would like to adjust the waiting period of the Health Reimbursement Arrangement for both the Flexible Benefits Plan (FSA) and Health Reimbursement Plan (HRA) to be the first of the month following the date of hire as well. This will allow all benefit options to be on the same enrollment schedule. There

STAFF REPORT
City of Wasco

63 of 280
are no anticipated changes to the fiscal budget at this time for the change in the waiting period of the FSA and HRA plan.

Fiscal Impact:

The fiscal impact associated with changing the waiting period of the Health Reimbursement Arrangement for both the Flexible Benefits Plan (FSA) an d Health Reimbursement Plan (HRA) has been accounted for within the annual fiscal year budget.

Attachments:

1. Resolution

2. City of Wasco Amendment (FSA and HRA)

3. Certificate of Adopting Resolution (FSA and HRA)

4. Summary of Material Modifications (FSA and HRA)
64 of 280
R
ESOLUTION NO. 2024 -

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WASCO AUTHORIZING THE CITY

MANAGER OR DESIGNEE TO ENDORSE AND IMPLEMENT CHANGING THE WAITING PERIOD OF

THE HEALTH REIMBURSEMENT ARRANGEMENT FOR BOTH THE FLEXIBLE BENEFITS PLAN (FSA)

AND HEALTH REIMBURSEMENT PLAN (HRA) TO BE THE FIRST OF THE MONTH FOLLOWING DATE OF HIRE.

WHEREAS, During the renewal process for the 2024 benefit year the City of Wasco changed the benefit waiting period for new employees from First of the Month Following One (1) Month from the Date of Hire to that of the First of the Month After Hire Date for Medical, Dental, Vision, and Term Life Benefits; and
WHEREAS, The City of Wasco would like to the adjust the waiting period of the Health Reimbursement Arrangement for both the Flexible Benefits Plan (FSA) and Health Reimbursement Plan (HRA) to be the first of the month following date of hire as well.

N
OW THEREFORE BE IT RESOLVED by the City Council of the City of Wasco, SEC
TION 1: Approves adjustment the waiting period of the Health Reimbursement Arrangement for both the Flexible Benefits Plan (FSA) and Health Reimbursement Plan (HRA) to be the first of the month following date of hire.

SEC
TION 2: Authorizes the City Manager or Designee to endorse and implement the waiting period of the Health Reimbursement Arrangement for both the Flexible Benefits Plan (FSA) and Health Reimbursement Plan (HRA) to be the first of the month following date of hire. -o0o-
65 of 280
I HEREBY CERTIFY that the foregoing Resolution No. 2024 - was passed and adopted by the Council of the City of Wasco at a regular meeting thereof held on February 20, 2024, by the following vote:

COUNCIL MEMBERS: GARCIA, MEDINA, MARTINEZ, REYNA, SALDAÑA AYES:

NOES:

ABSTAIN:

ABSENT:

__________________________________

ALEXANDRO GARCIA
MAYOR of City the Wasco

Attest: _______________

__________________________
MARIA O. MARTINEZ
CITY CLERK and Ex Officio Clerk of
the Council of the City of Wasco
66 of 280

CITY OF WASCO AMENDMENT

ARTICLE I

PREAMBLE

1.1 Adoption and effective date of amendment. The Employer adopts this Amendment to CITY OF WASCO Flexible Benefits Plan (the “Plan”). The sponsor intends this Amendment as good faith compliance with the requirements of these provisions. This Amendment shall be effective on or after the date the Employer elects in Section 2.1 below.

1.2 Supersession of inconsistent provisions. This Amendment shall supersede the provisions of the Plan to the extent those provisions are inconsistent with the provisions of this Amendment.

1.3 Construction. Except as otherwise provided in this Amendment, any reference to "Section" in this Amendment refers only to sections within this Amendment and is not a reference to the Plan. The Article and Section numbering in this Amendment is solely for purposes of this Amendment, and does not relate to any Plan article, section, or other numbering designations.

ARTICLE II

ELECTIONS

2.1 Effective Date. The provisions of this Amendment, unless otherwise indicated are effective as of January 1, 2024.

2.2 Plan Amendment.

Plan Amendment – Article II – Participation

Delete in its entirety:

Date of Participation: You will become a Participant eligible to receive benefits from the Plan on the first day of the calendar month coincident with or next following the date you attain age 18 and you complete 30 days of service as an Eligible Employee.

Replace with:

Date of Participation: You can enter the Plan on the first of the month following date of hire.

This amendment has been executed this ____day of ________________, ____________.

Name of Employer:

________________________________________

Name: _____________________________________

Signature: _____________________________________

67 of 280

CERTIFICATE OF ADOPTING RESOLUTION

The undersigned authorized representative of CITY OF WASCO hereby certifies that the following resolutions were duly adopted on ___________________________ (date) and that such resolutions have not been modified or rescinded as of the date hereof;

RESOLVED, that the Amendment to the Plan (the Amendment) is hereby approved and adopted, and that an authorized representative of the Employer is hereby authorized and directed to execute and deliver to the Administrator of the Plan one or more counterparts of the amendment.

The undersigned further certifies that attached hereto is a copy of the Amendment approved and adopted in the foregoing resolution.

Date:

Signed:

[print name/title]

68 of 280

SUMMARY OF MATERIAL MODIFICATIONS
for the

CITY OF WASCO
Flexible Benefits Plan

INTRODUCTION

This is a Summary of Material Modifications regarding the CITY OF WASCO Flexible Benefits Plan (the “Plan”). This is merely a summary of the most important changes to the Plan and information contained in the Summary Plan Description (“SPD”) previously provided to you. It supplements and amends that SPD so you should retain a copy of this document with your copy of the SPD. If you have any questions, contact the Administrator. If there is any discrepancy between the terms of the Plan, as modified, and this Summary of Material Modifications, the provisions of the Plan will control.

SUMMARY OF CHANGES

Effective Date. The provisions of this Amendment, unless otherwise indicated are effective as of January 1, 2024.

Plan Amendment.

Plan Amendment – Article II – Participation

Delete in its entirety:

Replace with:

Date of Participation: You can enter the Plan on the first of the month following date of hire.

69 of 280

CITY OF WASCO AMENDMENT

ARTICLE I

PREAMBLE

1.1 Adoption and effective date of amendment. The Employer adopts this Amendment to CITY OF WASCO Health Reimbursement Arrangement (the “Plan”). The sponsor intends this Amendment as good faith compliance with the requirements of these provisions. This Amendment shall be effective on or after the date the Employer elects in Section 2.1 below.

1.2 Supersession of inconsistent provisions. This Amendment shall supersede the provisions of the Plan to the extent those provisions are inconsistent with the provisions of this Amendment.

ARTICLE II

ELECTIONS

2.1 Effective Date. The provisions of this Amendment, unless otherwise indicated are effective as of January 1, 2024.

2.2 Benefit Summary

Change in Waiting Period

The Employer amends the Plan as of the effective date to change the waiting period into the plan to be the first of the month following date of hire. The waiting period will now be the first of the month following date of hire to enter into the Plan.

This amendment has been executed this ____day of ________________, ____________.

Name of Employer:

________________________________________

Name: _____________________________________

Signature: _____________________________________

70 of 280

CERTIFICATE OF ADOPTING RESOLUTION

The undersigned further certifies that attached hereto is a copy of the Amendment approved and adopted in the foregoing resolution.

Date:

Signed:

[print name/title]

71 of 280

SUMMARY OF MATERIAL MODIFICATIONS
for the

CITY OF WASCO Health Reimbursement Plan

INTRODUCTION

This is a Summary of Material Modifications regarding the CITY OF WASCO Health Reimbursement Plan (the “Plan”). This is merely a summary of the most important changes to the Plan and information contained in the Summary Plan Description (“SPD”) previously provided to you. It supplements and amends that SPD so you should retain a copy of this document with your copy of the SPD. If you have any questions, contact the Administrator. If there is any discrepancy between the terms of the Plan, as modified, and this Summary of Material Modifications, the provisions of the Plan will control.

SUMMARY OF CHANGES

Effective Date. The provisions of this Amendment, unless otherwise indicated are effective as of January 1, 2024.

Benefit Summary

Change in Waiting Period

72 of 280
.

TO: Honorable Mayor and Council Members

FROM: M. Scott Hurlbert, City Manager
Maria Lara, Assistant City Manager

DATE: February 20, 2024

SUBJECT: Adopt A Resolution Authorizing t he 2023 Permanent Local Housing Allocation Program Application and Adopting the Permanent Local Housing Allocation ( PLHA) Plan Under The California Department of Housing and Community Development.

Recommendation:

Staff recommends that the City Council:
1) Adopt a Resolution authorizing the City Manager or designee to submit the 2023 Permanent Local Housing Allocation (PLHA) Program and 5-Year PLHA Plan under the State of California Department of Housing and Community Development.

2) Find the subject activity is not a project within the meaning of CEQA Guidelines Section 15378 and is, therefore, not subject to review under CEQA.

Environmental Review:

This action is not a project within the meaning of CEQA Guidelines Section 15378 and is , therefore, not subject to CEQA since it does not have the potential to result in either a direct physical change in the environment or a reasonably foreseeable indirect physical change in the environment. The approval of this agenda item does not commit the City to a definite course of action concerning a project since the action authorized herein may lead to the negotiation of a grant agreement. This proposed activity is , therefore, not subject to CEQA . Any future action connected to this approval that constitutes a project will be reviewed for compliance with CEQA.

Discussion:

On February 8, 2024, the City of Wasco posted and published a Public Hearing Notice to consider public comments related to the 2023 Permanent Local Housing Allocation (PLHA) Program and City of Wasco 5-YEAR PLHA Plan under the State of California

STAFF REPORT
City of Wasco

73 of 280
Department of Housing and Community Development, Notice of Funding Availability (NOFA) dated December 29, 2023.

The State of California, Department of Housing and Community Development (HCD), is authorized to provide up to $296 million under the SB2 Permanent Local Housing Allocation Program Formula Component from the Building Homes and Jobs Trust Fund for assistance to Cities and Counties (as described in Health and Safety Code section 50470 et seq.(Chapter 364, Statutes of 2017 (SB 2)).

The intent of the bill is to provide a permanent, ongoing source of funding to Local governments for housing-related projects and programs that assist in addressing the unmet housing needs of their local communities.

The City of Wasco can receive funds based on a formula allocation provided by HCD.

The City of Wasco estimated PLHA Formula Allocation s, including the 5% annual administrative costs, are:
• 2019 PLHA- N/A
• 2020 PLHA $142, 283.00
• 2021 PLHA $215,433.00
• 2022 PLHA $257,194.00
• 2023 PLHA $120,083.00

Important Deadlines:

Program guidelines only allow applicants to apply for the current and two previous NOFA’s allocations. This is the last chance for applicants who have not yet applied for their 2020 allocation to apply for those funds . New Applicants have until February 29, 2024, to submit their application and have a compliant Housing Element and Annual Progress Report . The online submission portal will remain open until June 30, 2027 .

Applicants may submit their applications based on the application deadline above for each allocation.

The principal goal of this program is to make funding available to eligible local governments in California for housing-related projects and programs that assist in addressing the unmet housing needs of their local communities.

With this program funding, cities and counties may:

1. Increase the supply of housing for households at or below 60% of Area Median Income

2. Facilitate housing affordability, particularly for lower- and moderate-income households, up to 120% AMI or 150% AMI in high-cost areas,

3. Increase assistance to affordable owner-occupied workforce housing,

4. Assist persons experiencing or at risk of homelessness, 74 of 280

5. Homeownership opportunities, including but not limited to a down payment assistance program.

The City of Wasco plans to use its funding to assist people experiencing homelessness or at risk of homelessness and have incomes that are at or below 30 percent of the Area Median Income (AMI). The assistance may include but is not limited to providing street outreach, supportive/case management, rapid rehousing with rental assistance for a minimum of six months, and or operating costs for a navigation center.

The City of Wasco intends to issue a Request for Proposal (RFP) after executing the PLHA standard agreement. The purpose of this RFP is to select a non-profit organization as a partner to provide the necessary supportive services to assist people who are homeless or at risk of homelessness to obtain and maintain housing, which can include street outreach, mental health services, emergency health service, substance abuse treatment services, and job training. The City of Wasco will seek a non-profit organization that understands the city's demographics and has previous experience providing these services in Wasco to the homeless population or those at risk of homelessness.

Fiscal Impact:

There is no local match requirement. The PLHA program is an advancement program, not a reimbursement program . The HCD Department must review and approve supporting documents that support the use of PLHA funds . After execution of the PLHA standard agreement, City allocation is available to commit the funds to an eligible project/activity.

Attachments:

1. Resolution

2. 5-Year PLHA Plan

3. Public Hearing Notice

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_____________
___________________________________________________________ __________________________________________________________________ AUTHORIZING RESOLUTION OF _______________________________

AUTHORIZING THE APPLICATION AND ADOPTING THE PLHA PLAN FOR THE

PERMANENT LOCAL HOUSING ALLOCATION PROGRAM
________________________________________________ of the ________________________________________________________ of _______________________________hereby consents to, adopts, and ratifies the following resolution:

A. WHEREAS, the Department is authorized to provide up to $296 million under the SB 2 Permanent Local Housing Allocation Program Formula Component from the Building Homes and Jobs Trust Fund for assistance to Cities and Counties (as described in Health and Safety Code section 50470 et seq. (Chapter 364, Statutes of 2017 (SB 2)).

B. WHEREAS the State of California (the “State”), Department of Housing and Community Development (“Department”) issued a Notice of Funding Availability (“NOFA”) dated 12/29/2023 under the Permanent Local Housing Allocation (PLHA) Program;
C. WHEREAS _______________________________ is an eligible Local government who has applied for program funds to administer one or more eligible activities, or a
Local or Regional Housing Trust Fund to whom an eligible Local government delegated its PLHA formula allocation.

D. WHEREAS the Department may approve funding allocations for PLHA Program, subject to the terms and conditions of
the Guidelines, NOFA, Program requirements,
the Standard Agreement, and other contracts between the Department and PLHA grant recipients;
NOW THEREFORE BE IT RESOLVED THAT:

1. If Applicant receives a grant of PLHA funds from the Department pursuant to the above referenced PLHA NOFA, it represents and certifies that it will use all such funds in a manner consistent and in compliance with all applicable state and federal statutes, rules, regulations, and laws, including without limitation all rules and laws regarding the PLHA Program, as well as any and all contracts Applicant may have with the Department.

2. Applicant is hereby authorized and directed to receive a PLHA grant, in an amount not
to exceed the five-year estimate of the PLHA formula allocations, as stated in
Appendix B of the current NOFA ______________________ in accordance with all applicable rules and laws.
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3. Applicant hereby agrees to use the PLHA funds for eligible activities as approved by the Department and in accordance with all Program requirements, Guidelines, other rules and laws, as well as in a manner consistent and in compliance with the Standard Agreement and other contracts between the Applicant and the Department.

4. Pursuant to Section 302(c)(4) of the Guidelines, Applicant’s PLHA Plan for the 2019-2023 Allocations is attached to this resolution, and Applicant hereby adopts this PLHA Plan and certifies compliance with all public notice, public comment, and public hearing requirements in accordance with the Guidelines.

5. If applicable: Applicant certifies that it was delegated by _______________________ to submit an application on its behalf and administer the PLHA grant award for the formula allocation of PLHA funds, pursuant to Guidelines Section 300(c) and 300(d), and the legally binding agreement between the recipient of the PLHA funds and the Applicant is submitted with the PLHA application.

6. If applicable: Applicant certifies that it has or will subgrant some or all of its PLHA funds to another entity or entities. Pursuant to Guidelines Section 302(c)(3), “entity” means a housing developer or program operator, but does not mean an administering Local government to whom a Local government may delegate its PLHA allocation.

7. If applicable: Applicant certifies that its selection process of these subgrantees was or will be accessible to the public and avoided or shall avoid any conflicts of interest.

8. If applicable: Pursuant to Applicant’s certification in this resolution, the PLHA funds will be expended only for eligible Activities and consistent with all program requirements.

9. If applicable: Applicant certifies that, if funds are used for the acquisition, construction or rehabilitation of for-sale housing projects or units within for-sale housing projects, the grantee shall record a deed restriction against the property that will ensure compliance with one of the requirements stated in Guidelines Section 302(c)(6)(A),(B) and (C).

10. If applicable: Applicant certifies that, if funds are used for the development of an Affordable Rental Housing Development, the Local government shall make PLHA assistance in the form of a low-interest, deferred loan to the Sponsor of the Project, and such loan shall be evidenced through a Promissory Note secured by a Deed of Trust and a Regulatory Agreement shall restrict occupancy and rents in accordance with a Local government-approved underwriting of the Project for a term of at least 55 years.

11. Applicant shall be subject to the terms and conditions as specified in the Standard Agreement, the PLHA Program Guidelines and any other applicable SB 2 Guidelines published by the Department.

12. ______________________________________ is/are authorized to execute the PLHA Program Application, the PLHA Standard Agreement and any subsequent amendments or modifications thereto, as well as any other documents which are related to the Program or the PLHA grant awarded to Applicant, as the Department may deem appropriate.
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PASSED AND ADOPTED at a regular meeting of the __________________________ this day of, 2024, by the following vote:

AYES: ABSTENTIONS : NOES: ABSENT:

Signature of Approving Officer:_______________________________ ___________________________________________

INSTRUCT
ION: The attesting officer cannot be the person identified in the resolution as the authorized signor

CERTIFICATE OF THE ATTESTING OFFICER
The undersigned, Officer of _________________________________ does hereby attest and certify that the ________________________ Resolution is a true, full and correct copy of a resolution duly adopted at a meeting of the
__________________________________ which was duly convened and held on the date stated thereon, and that said document has not been amended, modified, repealed or rescinded since its date of
adoption and is in full force and effect as of the date hereof.

ATTEST:

Signature of Attesting Officer
_________________________
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2023 Allocation
Admin 5%
Funds Allocated 95%
Total Percentage of Funds
Allocated for 2023 100%
Total Percentage of Funds Allocated Calculator (2020 - 2023) 2022 Allocation
Admin 5%
Funds Allocated 95%
Total Percentage of Funds
Allocated for 2022 100%
Admin
Funds Allocated
Total Percentage of Funds
Allocated for 2021
5%
95%
100%
2021 Allocation2020 Allocation
Admin 5%
Funds Allocated 95%
Total Percentage of Funds
Allocated for 2020 100%
§301(a)(6) Assisting persons who are experiencing or At risk of homelessness, including, but not limited to, providing rapid rehousing, rental assistance, supportive/case management services that allow people to obtain and retain housing, operating and capital costs for navigation centers and emergency shelters, and the new construction, rehabilitation, and preservation of permanent and transitional housing. §302(c)(4)(C) Provide a description of how the Plan is consistent with the programs set forth in the Local Government’s Housing Element.

The City of Wasco has created a PLHA Plan that aligns with the 2023 Housing Element Plan Update. The goal of the plan is to address the top three homelessness needs identified by the local community, which are mental health services (69.1%), substance abuse programs (67.6%), and housing/emergency/overnight shelter (38.2%). There are currently no local supportive service providers and or emergency shelters available for homeless individuals or those at risk of homelessness in Wasco. However, the funds allocated for this plan will provide the necessary resources to help people experiencing homelessness or at-risk homelessness obtain these services. The ultimate objective of the plan is to reach out to those who are experiencing homelessness or at-risk of homelessness and connect them with the resources and services needed to obtain and maintain housing. §302(c)(4)(A) Describe the manner in which allocated funds will be used for eligible activities.

The City of Wasco intends to allocate its funding to assist persons experiencing homelessness or at risk of homelessness with incomes at or below 30 percent of the Area Median Income (AMI); activities may include, but will not be limited to, providing street outreach, supportive/case management, rapid rehousing with rental assistance for a minimum of six months to allow individuals to secure and retain housing, and operating costs for a navigation center. §302(c)(4)(B) Provide a description of the way the Local government will prioritize investments that increase the supply of housing for households with incomes at or below 60 percent of Area Median Income (AMI).

The City of Wasco is dedicated to supporting developers as well as residents in obtaining affordable housing programs offered by federal, state, local, and private organizations. The City recognizes the importance of these programs in creating new and preserving existing housing. Currently, the City is working with existing housing developers to reuse HOME Program income funds to ensure the preservation of affordable housing in Wasco. Furthermore, the City actively seeks funding opportunities for grants that can bring in the necessary infrastructure, such as water wells, parks, sidewalks, bike lanes, and roads, which will enable developers to increase the housing supply. This is particularly significant for households with an income at or below 60% of the Area Median Income (AMI).
§302(c)(4) Plan Rev. 01/23/24
2022
The City of Wasco plans to use its funding to assist people experiencing homelessness or at risk of homelessness and have incomes that are at or below 30 percent of the Area Median Income (AMI). The assistance may include but is not limited to providing street outreach, supportive/case management, rapid rehousing with rental assistance for a minimum of six months, and operating costs for a navigation center. The City of Wasco plans to issue a Request for Proposal (RFP) after completing the PLHA standard agreement. The purpose of this RFP is to select a non-profit organization as a partner to provide the necessary supportive services to assist people who are homeless or at risk of homelessness to obtain and maintain housing, which can include street outreach, mental health services, emergency health service, substance abuse treatment services, and job training. The City of Wasco will seek a non-profit organization that has a good understanding of the city's demographics and has previous experience providing services in Wasco to the homeless population or those who are at risk of becoming homeless.

Complete the table below for each proposed Activity to be funded with 2020-2023 PLHA allocations. If a single Activity will be assisting households at more than one level of Area Median Income, please list the Activity as many times as needed to capture all of the AMI levels that will be assisted, but only show the percentage of annual funding allocated to the Activity one time (to avoid double counting). 2021 2021 2022
Street
Outreach
Supportive/Ca
se
Management
Services
Rapid
Rehousing
§302(c)(4)(E)(i) Percentage of Funds Allocated
for the Proposed Activity
Rapid
Rehousing
Navigation
Center
Operating
Street
Outreach
Supportive/Ca
se
Management
Services
Funding Allocation Year 2020 2020 2020 2021 2021 2023 2023 20232022 2022 Rapid
Rehousing
Street
Outreach
Supportive/Ca
se
Management
Services
30% 30% 30% TOTAL30% 30% 30% 30% 30% 30%§302(c)(4)(E)(ii) Area Median Income Level Served 30% 30%
After signing the grant agreement, the City of Wasco will start a Request for Proposals (RFP) process to find a non-profit organization that can offer the required services in Wasco. The RFP will be made public for local non-profit organizations by late Summer 2024. The aim is to complete the selection process and award the contract by Fall 2024. This will enable the services to start immediately, ensuring that the PLHA disbursement funding deadlines are met. §302(c)(4)(E)(i) Provide a detailed and complete description of how allocated funds will be used for the proposed Activity. §302(c)(4)(E)(ii) Unmet share of the RHNA at
AMI Level
Note: complete for years 2020, 2021, 2022
only
00000000000000 0
30% 30% 30%
Rapid
Rehousing
Navigation
Center
Operating
Type of Activity for Persons Experiencing or At
Risk of Homelessness
12 6 3 1 91
§302(c)(4)(E)(iv) Period of Affordability for the
Proposed Activity (55 years required for rental
housing projects)
00000000000000
§302(c)(4)(E)(ii) Projected Number of
Households Served 1 2 51 1 1 52 1 5 963
Street
Outreach
Supportive/Ca
se
Management
Services
§302(c)(4)(E)(iii) A description of major steps/actions and a proposed schedule for the implementation and completion of the Activity.

File Name: Plan Adoption Reso §302(c)(4)(D) Evidence that the Plan was authorized and adopted by resolution by the Local jurisdiction and that the public had an adequate opportunity to review and comment on its content. Uploaded to HCD? Yes PLHA Page 1 302(c)(4) Plan
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CITY OF WASCO

PUBLIC NOTICE

NOTICE IS HEREBY GIVEN that the City Council of the City of Wasco will conduct a public hearing on February 20, 2024, at 6:00pm, at the Wasco City Hall, 746 8th Street, Wasco, CA 93280, in order to discuss the 2023 Permanent Local Housing Allo cation (PLHA) Program and City of Wasco PLHA Plan under the State of California Department of Housing and Community Development, Notice of Funding Availability (NOFA) dated December 29, 2023.

PUBLIC HEARING
DATE: February 20, 2024
TIME: 6:00 p.m.

PLACE: Wasco City Council Chambers
746 8 th Street, Wasco, CA 93280

The City Council will consider pub lic comments related to the City of Wasco Permanent Local Housing Formula Allocation for the following years (2020-2023), eligible activities, PLHA 5-Year Plan and provide direction for staff to prepare and submit an application.

The State of California Department of Housing and Community Deve lopment is authorized to provide up to $296 million under the SB2 Permanent Local Housing Allocation Program Formula Component from the Building Homes and Jobs Trust Fund for assistance to Cities and Counties (as described in Health and Safety Code section 50470 et seq.(Chapter 364, Statutes of 2017 (SB 2)).

On December 29, 2023, the State Department of Housing and Community Development (HCD) published a Notice of Funding Availability (NOFA) for the Permanent Local Housing Allocation Program (PLHA). Eligible local governments can submit applications for PLHA funds under the pr escribed NOFA. The City of Wasco is eligible to receive funds based on a formula allocation provided by HCD.

Eligible activities to be paid for with State PLHA funds must increase housing supply, facilitate housing affordability, increase affordable owner-occupied workforce housing, and assist persons experiencing or at- risk Homelessness and Homeownership Opportunities. The principal goal of this program is to make funding available to eligible local governments in California for housing-related projects and programs that assist in addressing the unmet housing needs of their local communities.

With this program funding, cities and counties may:

1. Increase the supply of housing for households at or below 60% of Area Median Income

2. Facilitate housing affordability, particularly for lower- and moderate-income households, up to 120% AMI or 150% AMI in high-cost areas,

3. Increase assistance to affordable owner-occupied workforce housing,

4. Assist persons experiencing or at risk of homelessness,

5. Homeownership opportunities, including but not limited to a down payment assistance program.

The City of Wasco PLHA Formula Allocation is:
 2020 PLHA $142, 283.00
 2021 PLHA $215,433.00
 2022 PLHA $257,194.00
 2023 PLHA $120,083.00

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The purpose of this public hearing is to allow the public to make their comments known regarding the proposed PLHA-eligible activities, the City of Wasco PLHA Plan under the State-administered 2023 Permanent Local Housing Allocation Program Formula Component Notice of Funding Availability.

If you require special accommodations to participate in the public hearing, please contact Maria Martinez, City of Wasco, 746 8th Street, Wasco, CA 93280, or you may telephone (661) 758-7214. In addition, the proposed plan is available for review at the City of Wasco’s website at https://www.cityofwasco.org.

If you are unable to attend the public hearing, you may direct written comm ents to the City of Wasco, 746 8th Street, Wasco, CA 93280, or you may telephone Keri Cobb (661) 758-7211. In addition, information is available for review at the above address between the hours of 8:00 a.m. and 5:00 p.m. Monday – Friday.

State Permanent Local Housing Allocation Program (PLHA) can be accessed at:
https://www.hcd.ca.gov/grants-and-funding/programs-active/permanent-local-housing-allocation

The City of Wasco promotes fair housing and make s all its programs avail able to low- and moderate- income families regardless of age, race, color, religio n, sex, national origin, sexual preference, marital status, or handicap.

Published: 2/8/2024, Shafter/Wasco Tribune

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82 of 280
.

TO
: Honorable Mayor and Council Members
FR
OM: M. S
cott Hurlbert, City Manager
Maria O. Martinez, City Clerk
D
ATE: February 20, 2024
SU
BJECT: Appointment of Brent Harrison to serve on the Wasco Recreation and Parks District Board for a four (4) years term expiring November 30, 2027.

Recommendation:

Staff recommends that the City Council:
1) The Ad-Hoc committee recommends appointing Brent Harrison to serve on the Wasco Recreation and Parks District Board; and
2) F
ind that this action is not a project as defined under the California Environmental Quality Act State Guidelines; therefore, pursuant to State Guidelines Section 15060(c)(3), no environmental review is required.

E
nvironmental Review:

The staff has reviewed the proposed activity for compliance with the California Environmental Quality Act(CEQA) and has determined that the activity is not a “Project” as defined under Section 15378 of the State CEQA gui delines because the proposed activity consists of a governmental fiscal/administrative activity which does not result in a physical change in the environment; therefore, pursuant to Section 15060(c)(3) of the State CEQA Guidelines, the activity is not subject to CEQA. Thus, no environmental review is required.

D
iscussion:

With the direction of the City Council, the staff sent a recruitment notice to the Wasco Tribune to recruit for one vacancy to serve on the Wasco Recreation and Parks District Board due to appointed member Kayla Castillo's term expiration on November 30, 2023.

The city did not receive sufficient applicants for the interview process in 2023, and the submittal of the application was extended until the position was filled. Applications were received from Brent Harrison and Rosalio Armendariz. Both candidates were found to be qualified.

STAFF REPORT
City of Wasco
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A committee consisting of Mayor Garcia, Council Member Saldaña, and City Manager Hurlbert interviewed both applicants. The committee recommends appointment of Brent Harrison to the Wasco Recreation and Parks District Board for a full term of 4 years, expiring November 30, 2027.

Fiscal Impact: None

Attachments:

1. Advertisement Notices

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Super Students at Cleinens
Karl F.. Clemens Elementary School announced its weekly Super Students. Cri- teria for selection were based on significant math improvement, showing kindness to all friends, respect and hard work, following class procedures, helping other stu- dents understand new concepts and improving learning English. From left, school mascot Whiskers, 1st grade teacher Rosario Alvarado, Jesus Barrios. (5th grade), Julian Hernandez (1st), Esmeralda Cruz (3rd), Zayden c:·Yanez (transitional kin- dergarten), Norman Cervacio (2nd), Noel Hernandez ( 4th) and school counsel- or Lisa Hill

PUBLIC NOTICE
The Wasco City Council is recruiting one (1) individual to serve on the Wasco Parks and Recreation Board due to the appointed member, Kayla Castillo, . whose term expired on November 30, 2023; this position is a four-year term.

Members are nominated and appointed by the full City Council, must be residents of the City throughout their term, and must attend a monthly meeting.

Applications are available online on the City website:
https://www.cityofwasco.org/FormCenter/Applications-9/
Commission-Committee-Board-Application-SO
,. s( 'r-)Y ,ls,
ion 1be
Applications will be accepted for submission until the open position is filled.h�� • . also For further information and assistance regarding this appointment, pleaser at:
contact the City Clerk's Office at (661) 758-7215 or by email at cityclerk@ fers- cityofwasco.org 2s,
'\
l
·,
85 of 280
.

STAFF REPORT
City of Wasco

TO: Honorable Mayor and Council Members

FROM: M. Sco tt Hurlbert, City Manager
Isarel Perez-Hernandez, Finance Director

DATE: February 20, 2024

SUBJECT: Receive and file the City of Wasco Financial Statements for the Year Ended June 30, 2023, and the City of Wasco Measure X Financial Statements for the Year Ended June 30, 2023.

Recommendation
Staff recommends the City Council:
1) Receive and file the City of Wasco Financial Statements for the Year Ended June 30, 2023, and the City of Wasco Measure X Financial Statements for the Year Ended June 30, 2023, and

Environmental Review:

The staff has reviewed the proposed activity for compliance with the California Environmental Quality Act(CEQA) and has determined that the activity is not a “Project” as defined under Section 15378 of the State CEQA guidelines because the proposed activity consists of a governmental fiscal/administrative activity which does not resul t in a physical change in the environment; therefore, pursuant to Section 15060(c)(3) of the State CEQA Guidelines, the activity is not subject to CEQA. Thus, no environmental review is required.

Background
The City is required to prepare and audit the fi nancial statements for all financial transactions of all funds of the City on an annual basis. The audited financial statements are prepared to communicate the financial health of the City with those charged with governance, state/federal oversight agencies, investors, and the general public.

The Government Finance Officers Association (GFOA) is an organization that was established to assist in the professional management of governments by developing and identifying financial policies and best practices through education, training, facilitation 86 of 280
of member leadership, and networking. The objectives of the GFOA are to offer expert knowledge, education, training, leadership development, strategic use of technology, and raise public awareness of sound financial policy and practice. They do this by being a leading source of information in public financial management from research, practice and policy development, and information distribution. They improve the expertise and professionalism of financial managers a nd leaders and provide recognition for their achievements.

GFOA released a publication on financial reporting best practices where it states that f
inancial reporting should be issued within six months of the fiscal year -end in order for the information to be considered timely and useful by readers to make informed decisions. A substantial City accounting software upgrade and a glitch in the auditor's auditing system played a key role in the delayed issuance of the audits.

In addition to the GFOA’s best practices for timely financial reporting’s, the G
overnmental Accounting Standards Board ( GASB) establishes accounting and financial reporting standards for states and local governments . The Governmental Accounting Standards B oard (GASB) states that , “ Financial reporting helps fulfill the government‘s duty to be publicly accountable. Financial reporting also helps to satisfy the needs of users who have limited authority, ability, or resources to obtain information and who there fore rely on the reports as an important source of information. For that purpose, financial reporting objectives should consider the needs of users and the decisions they make.”
Audit Opinions
Auditors have the option of choosing among four different types of auditor opinion reports. An auditor opinion report is a letter that auditors attach to the statutory audit report that reflects their opinion of the audit. The four types of auditor opinions ar e:

Unmodified – the opinion that is expressed when the auditor concludes that the financial statements are presented fairly, in all material respects, in accordance with the applicable financial reporting framework.

Qualified – the opinion that is expressed when the auditor either (a) having obtained sufficient appropriate audit evidence, concludes that misstatements, individually or in the aggregate, are material but not pervasive to the financial statements; or (b) is unable to obtain sufficient appropriate audit evidence on which to base the opinion, but concludes that the possible effects on the financial statements of undetected misstatements, if any, could be material but not pervasive.

Adverse – the opinion that is expressed when the auditor, having obtained sufficient appropriate audit evidence, concludes that misstatements, individually or in the aggregate, are both material and pervasive to the financial statements.

Disclaimer – the opinion that is expressed when the auditor is unable to obtain sufficient appropriate audit evidence on which to base the opinion, and the auditor concludes 87 of 280
that the possible effects on the financial statements of undetected misstatements, if any, could be both material and pervasive.

The type of opinion that all local auditees should strive to achieve is an unmodified opinion (clean opinion)
Discussion
The City of Wasco’s F inancial Statements (Attachment 1) have been audited by the independent certified public accounting firm of Badawi and Associates. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City of Wasco for the fiscal year ended June 30, 2023, are free of material misstatements. The audit involved examining, on a test basis, the evidence supporting the amounts and disclosures in the financial statements , assessing the accounting principles used and estimates made by management , and evaluating t he overall presentation of financial statements.

The independent auditors concluded, based upon the audit, that there was a reasonable basis for rendering an unmodified opinion that the City of Wasco’s financial statements for the fiscal year ended June 30, 2023, are fairly presented in conformity with generally accepted accounting principles (“GAAP”).

Badawi and Associates have completed the Audited Financial Statements and Supplemental Information for the City of Wasco for the year ended June 30, 2023. Badawi and Associates have issued the following audit opinion:

“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 Wasco. California, as of June 30, 202 3, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.”

The City of Wasco Measure X Financial Statements (attachment 2) have been audited by Badawi and Associates and the auditors also issued an unmodified (clean) opinion on these financial statements.

Staff was recently awarded the Annual Comprehensive Financial Report (ACFR). The last time the city received this coveted award was in 2012.

An Annual Comprehensive Financial Report is a set of financial statements for a state, municipality, or other governmental entity that comply with the accounting requirements established by the Governmental Accounting Standards Board (GASB). It must be audited by an independent auditor using generally accepted government auditing standards.

The Annual Comprehensive Financial Report consists of three sections: Introductory, Financial, and Statistical.
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The Introductory section orients and guides the reader through the report. The Financial section presents the entity’s basic financial statements as well as notes to the statements and the independent auditors’ report. The Statistical section provides additional financial and statistical data, including data about financial trends that may better inform the reader about the government’s acti vities. The statistical section is divided into five categories:
• Financial Trends Information.
• Revenue Capacity Information.
• Debt Capacity Information.
• Demographic and Economic Information.
• Operating Information.

Fiscal Impact:

None
Attachments:

1. City of Wasco Financial Statements for the year ended June 30, 2023.

2. City of Wasco Measure X Financial Statements for the year ended June 30, 2023.

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Draft 2/14/2024
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City of Wasco
Annual Comprehensive Financial Report
For the year ended June 30, 2023
Table of Contents
Page

INTRODUCTORY SECTION
Table of Contents ............................................................................................................................................................ i Letter of Transmittal ......................................................................................................... ............................................ v Elected Officials of the City of Wasco ......................................................................................................................... x City of Wasco District Map ......................................................................................................................................... xi Council Goals ............................................................................................................................................................... xii City Wide Organizational Chart ................................................................................................ .............................. xiii City of Wasco Mission and Statements ................................................................................................................... xiv GFOA Certificate of Excellence in Financial Reporting ......................................................................................... xv

FINANCIAL SECTION
Independent Auditor's Report ................................................................................................................................... 1 Management Discussion and Analysis .................................................................................................................... 5 Basic Financial Statements:

Government-Wide Financial Statements
Statement of Net Position ................................................................................................... ................................. 27 Statement
of Activities ......................................................................................................................................... 28 Fund Financial Statements
Governmental Funds:

Balance Sheet .............................................................................................................. ........................................ 34 Reconciliation of the Fu
nd Balances of Governmental Funds
to the Net Position of Governmental Activities in the
Statement of Net Position ................................................................................................. ............................. 36 Statement of Revenues, Expenditures and Changes
in Fund Balances (Deficits) – Governmental Funds .................................................................................. 38 Reconciliation of the Stat ement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities ............................................................................................ ............................ 40 Proprietary Funds
Statement of Net
Position ................................................................................................................................. 43 Statement of Revenues, Expenses, and Changes in Fund Net Position ..................................................... 44 Statement of Cash Flows .................................................................................................... ............................... 45 Fiduciary Funds:

Statement of Fiduciary Net
Position ............................................................................................................... 49 Statement of Changes in Fiduciary Ne t Position .......................................................................................... 50 Notes to the Basic Financial Statements ............................................................................................................. 53 i
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City of Wasco
Annual Comprehensive Financial Report
For the year ended June 30, 2023
Table of Contents
Page

FINANCIAL SECTION, Continued
Required Supplementary Information
Cost Sharing Defined Benefit Pens
ion Plan:

Schedule of the City’s Proportio nate Share of the Net Pension Liability ..................................................... 85 Schedule of City Contributions .............................................................................................. ............................. 86 Budgetary Comparison Schedules
General Fund ................................................................................................................ ......................................... 88 California High-Speed Rail Fund ....................................................................................................................... 89 TDA Grants .................................................................................................................. .......................................... 90 CDBG RLA .................................................................................................................... ......................................... 91 CalHOME Reuse ............................................................................................................... .................................... 92 2005 HCD .................................................................................................................... ........................................... 93 RDA Low Income Housing ................................................................................................................................. 94 Park Impact Fund ............................................................................................................ ..................................... 95 ARPA Grant Fund ............................................................................................................. ................................... 96 Supplementary Information
Non-Major Governmental Funds:

Combining Balance Sheet – Non-major Special Revenue Funds ................................................................. 104 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Non-major Special Revenue Funds ............................................................................. 108 Supplemental Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual:

Lighting & Landscape Fund .............................................................................................................................. 111 Emergency Response Fund ..................................................................................................... .......................... 112 Sewer Lift Station Fund ...................................................................................................................................... 113 Community Facilities District ............................................................................................... ............................ 114 Gas Tax Fund ................................................................................................................ ....................................... 115 Traffic Safety Fund ......................................................................................................... ..................................... 116 Traffic Im pact Fund ............................................................................................................................................ 117 COPS Grant Fund ............................................................................................................. .................................. 118 2004 CalHome Grant Fund ................................................................................................................................ 119 BEGIN Grant Reuse ........................................................................................................... ................................. 120 HOME Grant Reuse ............................................................................................................ ................................ 121 Public Financing Authority Fund ..................................................................................................................... 122 Illegal Dumping Resources Fund ..................................................................................................................... 123 STATISTICAL SECTION (Unaudited)
Net Position by Component .............................................................................................................................. 127 Changes in Net Position ..................................................................................................... ................................ 128 Fund Balances Governmental Funds ............................................................................................................... 130 ii
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City of Wasco
Annual Comprehensive Financial Report
For the year ended June 30, 2023
Table of Contents
Page

STATISTICAL SECTION (Unaudited), Continued
Revenues, Expenditures and Changes in Fund Balances of Governmental Funds ................................... 131 Governmental Activities Tax and Intergovernmental Unrestricted Revenues by Source ....................... 133 Assessed Value of Taxable Property ................................................................................................................ 134 Secured Property Tax Roll Levies and Collections ........................................................................................ 135 Direct and Overlapping Property Tax Rates ................................................................................................... 136 Principal Property Tax Payers ............................................................................................... ............................ 137 Top 25 Sales Tax Producers ............................................................................................................................... 138 Schedule of Taxable Sales by Category ............................................................................................................ 139 Ratio of Outstand ing Debt by Type ................................................................................................................. 140 Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt per Capita ....................... 141 Direct and Overlapping Long-Term Debt ....................................................................................................... 142 Computation of Legal Debt Margin ................................................................................................................. 143 Demographic and Economic Statistics ............................................................................................................. 144 Principal Employers ........................................................................................................................................... 145 Full-Time Equivalent City’s Government Employees by Function ............................................................. 146 Operating Indicators and Capital Assets Statistics by Function .................................................................. 147 iii
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January XX, 2024
Honorable Mayor, Members of the City Council, and Citizens of the City of Wasco, California

LETTER OF TRANSMITTAL
FISCAL YEAR 2022-2023 ANNUAL COMPREHENSIVE FINANCIAL REPORT It is a pleasure to present the fiscal year 2022-2023 Annual Comprehensive Financial Report (ACFR) for the City of Wasco. These financial statements have been prepared in accordance with U.S. generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards. Responsibility for the accuracy of the data, the completeness and reliability of the presentation, including all disclosures, rest with the City management.

State law requires that every general-purpose lo cal government publish within nine months of the close of the fiscal year a complete set of audited financial statements. This report is published to fulfill that requirement for the fiscal year ended June 30, 2023.

Management assumes full responsibility for the co mpleteness and reliability of the information contained in this report, based upon a comprehensive framework of internal controls that it has established for this purpose. Because the cost of internal control should not exceed anticipated benefits, the objective is to provide reasonable, rather than absolute, assurance that the financial statements are free from any material misstatements.

Badawi and Associates, Certified Public Accoun tants have audited the financial statements and issued an unqualified (“clean”) opinion on the Ci ty of Wasco’s financial statements for the year ended June 30, 2023. The independent auditors’ report is located at the font of the financial section of this report.

Management’s discussion and analysis (MD&A) immediately follows the independent auditor’s report and provides a narrative introduction , overview and analysis of the basic financial statements. The MD&A complement this letter of transmittal and should be read in conjunction with this transmittal.

Organization of the Annual Comprehensive Financial Report The report is presented in three sections: introductory, financial and statistical.

Section One – The introductory section includes this transmitta l letter and other information to familiarize the reader with the City, including a directory of officials, the City’s mission statement and organizational values, and charts.
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Section Two – The financial section consists of six parts: 1) the independent auditors’ report; 2) Management’s discussion and analysis (MD&A); 3) the basic financial statements including the government-wide financial statements; 4) fund financial statements; 5) notes to the financial statements; and 6) required supplementary information.

Section Three – The statistical section includes selected u naudited financial and demographic information, generally presented on a multi-year basis. This information includes financial trends, revenue trends, debt capacity, demographics, and economic and operating information.

Profile of the Government
The City of Wasco was incorporated in 1945, and is located 30 miles north west from Bakersfield, the largest city in Kern County. The City of Wasco lies in the heart of the most diversified agricultural region in the world with an array of agriculture products such as almonds, pistachios, cotton, carrots, and roses. The City is centra lly located between two major freeways within the State of California, Highway 99 (SR99), nine (9) miles to the east, and Interstate 5 (I-5) seventeen (17) miles to the west. The City of Wasco curren tly occupies a land area of 9.7 square miles and serves a population of 26,622 of which includes approximately 3,500 prison inmates housed at the Wasco State Prison. The City of Wasco relies on taxes from various sources and agencies; such as, property tax, motor vehicle-in-lieu and franchise tax. The City is empowered by State statute to extend its corporate limits by annexation, which occurs periodically when deemed appropriate by the governing council.

The City of Wasco operates under the Council-Manager form of government. Policymaking and legislative authority are vested in a governing Council consisting of the Mayor and four other Members, all elected on a non-partisan basis. The Council appoints the government’s attorney and City Manager, who in turn appoint the he ads of various departments. Council Members serve four-year overlapping terms, with three Council Members elected every two years and two Council Members elected during the alternate two years. The Council selects one of its Members to serve as Mayor each year.

The City of Wasco provides a full range of servic es, including, but not limited to, construction and maintenance of streets and roads, and other in frastructure, as well as animal control, code enforcement, building inspection and planning. The City provides public safety by contracts with the Kern County Sheriff Department for police services and with the Kern County Fire Department for fire protection services. Certai n services are provided through legally separate enterprise funds, such as water, wastewater, an d sanitation, which functions, in essence, as a department of the City of Wasco and therefore has been included as an integral part of the City of Wasco’s financial statements.

Blended component units are legally separate en tities for which the primary government is financially accountable. Blended component units, although legally separate entities, are in substance, part of the primary government. A ccordingly, the Successor Agency to the former Wasco Redevelopment Agency for the Low and Moderate Housing Fund is reported in the funds of the City’s financial statements.
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The former Wasco Redevelopment Agency was prev iously included within the reporting entity of the City as a blended
component unit, since the governing board of the City also served as the governing board of the Redevelopment Agency. On December 29, 2011, the California Supreme Court upheld Assembly Bill X 1 26, that required the dissolution of all redevelopment agencies in the State of California. As a result of the Court’s decision, the City of Wasco elected to serve in a fiduciary role as the “Successor Agency” for the Redevelopment Agency. Therefore, as of June 30, 2022, the financial statement of the non-housing component of the former redevelopment agency are reported separately as a fiduciary fund. The City of Wasco is also financially accountable for the legally sepa rate Wasco Public Financing Autho rity, established in 1989 by a joint powers agreement. Additional information on both of these legally separate entities can be found in the notes to the financial statements (See Note 1).

The Council is required to adopt a final budget no later than the close of the prior fiscal year. This annual budget serves as the foundation for the City of Wasco’s financial planning and control.

The budget is prepared by fund, function (e.g., general fund), and department (e.g., police). The City Manager may transfer resources within a department and between departments according to the legal levels of budgetary control defined within the City’s adopted Budget Resolution.

Local economy
Major industries located within the City’s boundaries or in close proximity include agricultural production and processing, logistical, warehousing and distribution centers. The State also has a significant economic presence thanks in part to the Wasco State Prison, that provides employment for more than 1,100 correctional guards and staff.

Because of the City’s location within the region and heavy reliance on seasonal agricultural jobs, unemployment has historically been relatively high, compared with California as a whole.

The City of Wasco’s economy is based primarily on agriculture production and related industries.

The farm land surrounding the City of Wasco su pports thousands of acres of diversified crops, such as roses, potatoes, corn, almonds, alfalfa, sweet potatoes, carrots, melons, oranges, and a variety of other fruits and vegetables. Wasco is also home to a substantial portion of the nation’s

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2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Historical Unemployment Rates
Wasco California
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rose production and is universally known as th e “Rose Capital of the Nation”. Every year, thousands of visitors come to the Wasco Rose Fest ival, held in September, to view the hundreds of acres of roses in radiant bloom.

Long-term financial planning
The City of Wasco, like all cities in California, is experiencing economic recovery from the pandemic, however significant challenges to fiscal health remain. Concerns remain about rising inflation and its impacts on City costs. In additi on, there are potential impacts of drought on the local agricultural economy, proposed ban on oil and related regional economic impacts, and the potential impact of prison closures both in terms of regional employment and criminal justice/public safety costs associated with release and reduced sentences of incarcerated inmates.

The City faces these challenges with some key strengths, namely:
 “Clean” (unqualified) audited financial statem ents. The City has a long history of receiving clean audits.
 No unfunded retiree he alth care obligations. This is a significant fiscal health factor for the City. To put the potential impact of un funded retiree health costs in perspective compared with other agencies, the State of California’s unfunded retiree health care liabilities are larger than its unfunded pension obligations.  No General Fund debt obligations.
 Strong General Fund reserves. The General Fund has an unassigned fund balance equal to 149% of the operating budget at June 30, 2023.
 Long-standing tradition of responsible fi nancial management and prudent stew ardship of community assets. This core value will se rve the City well in m eeting the challenges ahead in a fiscally responsible way that preserves essential services.

Relevant financial policies and practices
Any excess cash beyond working capital is invested in the State Treasurer’s investment Pool – Local Agency Investment Fund (LAIF), the Central San Joaquin Valley Risk Management Authority (CSJVRMA) and/or CalTrust. These are considered to be very liquid investment pools and funds can be obtained on demand.

It is the City of Wasco’s policy that “one time” resource inflows not be used for ongoing operating purposes. Accordingly, the City Council consider s and approves individual projects for the use of “one time” inflow funds.

Major initiatives
The 2022-23 budget included approximately $18.5 million in capital projects, with an emphasis on continuing the street rehabilitation activities, completion of new well construction to mitigate 1, 2, 3 – TCP and improvement of City facilities and assets. The Central Avenue neighborhood park and road rehabilitation on Poplar Avenue are two specific projects. The capital budget also includes the replacement of several aging fleet vehicles, including new zero emission buses. viii
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Award and Acknowledgements
The Government Finance Officers Association of the United States and Canada (GFOA) has a Certificate of Achievement for Excellence in Financial Reporting. In orde r to be awarded this prestigious Certificate, a government must publis h an easily readable and efficiently organized ACFR. This report must satisfy both generally accepted accounting prin ciples and applicable legal requirements.

The Certificate of Achievement is valid for a period of one year only. We believe that the accompanying ACFR meets the Certificate of Ac hievement Program’s requirements and we are submitting it to the GFOA to determine its eligibility.

We would like to thank the City Council of the City of Wasco, the City Manager and the Executive Team for their continued support in the pursuit of excellence in financial reporting and for maintaining the highest level of professional standards. The preparation of this document was made possible by the dedicated service of th e entire staff of the Finance Department, the Administrative staff and the City’s independent auditors for their professional assistance.

Respectfully submitted,
Scott Hurlbert, City Manager
Isarel Perez-Hernandez, Finance Director
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CITY OF WASCO
FISCAL YEAR 2022-2023

VINCENT MARTINEZ
Mayor
M. SCOTT HURLBERT
City Manager

CITY HALL
746 8TH STREET
WASCO, CA 93280
(661) 758-7214

LUIS VILLA
Public Works Director

KERI COBB
Planning and Community
Development Director

ISAREL PEREZ-HERNANDEZ
Finance Director

MARIA LARA
Assistant City Manager

ALEX GARCIA
Mayor Pro Tem

VALENTIN MEDINA
Council Member

MARIA MARTINEZ
City Clerk

GILBERTO REYNA
Council Member

EDUARDO SALDANA
Council Member

LAMAR RODRIGUEZ
City Treasurer
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Alex Garcia
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Vincent R. Martinez
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Eduardo Saldana
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Gilberto Reyna
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xii
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Citywide Organization
Wasco
Residents
Finance
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CITY OF WASCO

MISSION STATEMENT
“We are committed to a purpose greater than ourselves.

What we do to make a positive difference and leaves a
proud legacy. We serve together through these values.

VISION STATEMENT
“The City of Wasco vision is to provide its citizens and business community effective municipal services while
maintaining a historical sense of community values..”
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We are honest, ethical and Go the right things for the right reasons. 7HDPZRUN
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Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Wasco
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2022
Executive Director/CEO
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INDEPENDENT AUDITORS’ REPORT

To the Honorable Mayor and Members of the City Council
of the City of Wasco
Wasco, California

Report on the Audit of the Financial Statements
Opinions
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 the City of Wasco, California (City) as of and for the year ended Ju ne 30, 2023, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental acti vities, the business-type activities, each major fund, and the aggregate remaining fund information of the Ci ty as of June 30, 2023, and the respective changes in financial position, and, where applicable, cash fl ows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applic able to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our respon sibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City of Wasco and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibility of Management’s 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 inter nal control relevant to the preparation and fair presentation of financial statements that are free fr om material misstatement, whether due to fraud or error.

In preparing the financial statements, management is re quired to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financ ial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

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To the Honorable Mayor and Members of the City Council
of the City of Wasco
Wasco, California

Page 2 ends

Auditor’s Responsibility for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance ab out whether the financial statements as a whole are free from material misstatement, wh ether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of inte rnal control. Misstatements are considered material if there is a substantial likelihood that, individua lly or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements In performing an audit in accordance with GAAS, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements
 Obtain an understanding of internal control rele vant to the audit 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 City’s inter nal control. Accordingly, no such opinion is expressed.
 Evaluate the appropriateness of accounting polic ies used and the reasonableness of significant accounting estimates made by management, as we ll as evaluate the overall presentation of the financial statements.
 Conclude whether, in our judgment, there are cond itions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charge d with governance regarding, among other matters, the planned scope and timing of the au dit, significant audit findings, and certain internal control–related matters that we identified during the audit.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, budgetary comparison in formation, and pension required supplementary information on pages 5-21 and 85-96, 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 hist orical 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 in quiries, 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.
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To the Honorable Mayor and Members of the City Council
of the City of Wasco
Wasco, California

Page 3 ends

Supplementary Information
Our audit was conducted for the purpose of formin g opinions on the fina ncial statements that collectively comprise the City’s basic financial statements. The combining and individual nonmajor fund financial statements, budgetary co mparison schedules on pages 99-123 are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual nonmajor fund financ ial statements, and the budgetary comparison 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 financia l statements or to the basic financial statements themselves, and other additional procedures in accordance with auditi ng standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements, and the budgetary comparison schedules on pages 99-123 are fairly stated in all material respects in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information. The other information comprises the introductory and statistical section but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connect ion with our audit of the financial statements, our responsibility is to read the othe r information and consider whethe r a material inconsistency exists between the other information and th e financial statements, or the other information otherwise appears to be materially misstated. If, based on the work pe rformed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards , we have also issued our report dated February 13, 2024, on our consideration of the City’s internal contro l over financial reporting and on our tests of its compliance with certain provisions of laws, regula tions, 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 report ing or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Ci ty’s internal control over financial reporting and compliance.

Badawi & Associates, CPAs
Berkeley, California
February 13, 2024
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CITY OF WASCO
MANAGEMENT’S DISCUSSION AND ANALYSIS
As management of the City of Wasco (City), we offer readers this discussion and analysis of the City’s financial performance for the fiscal year ended June 30, 2023. The accuracy of data presented and the completeness and fairness of the presentations, including all disclosures in this report, are the responsibility of the City. The re port has been prepared in accordance with U.S.

Generally Accepted Accounting Principles (GAAP) as promulgated by the Government Accounting Standards Board (GASB). Readers are encouraged to consider information presented here in conjunction with additional information, which can be found in the introductory section of this report, and with the City’s financial statements and notes, which follow this discussion.

Overview of the Financial Statements
The discussion and incorporated analysis in th is document are intended to serve as an introduction to the City’s basic financial statements, which include the following components: (1) government-wide financial statements, (2) fund financial statements and (3) notes to financial statements. This report also contains required supplementary information (RSI) as well as other supplemental financial information.

Government-wide Financial Statements. This set of statements is designed to provide readers with a broad overview of the City’s finances, in a manner similar to private-sector business reporting.

The Statement of Net Position presents financial information on all the City’s assets/deferred outflows of sources and liabilities/deferred inflow s of sources, with the difference reported as net position. In the private sector, it is similar to a balance sheet.

Over time, increases or decrease s in net financial position may serve as a useful indicator of whether the financial position of the City is impr oving or declining. In conformance with GASB Statement No 68 (GASB 68), the Statement of Net Po sition reported for the fiscal year considers the City’s long-term pension liabilities, effectively decreasing the City’s net financial position.

The Statement of Activities presents changes in the government’s net position during the most recent fiscal year. All changes in net position are reported during the period when the underlying events giving rise to the change occur, regardle ss of the timing of the related cash flow. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods such as revenue pertaining to uncollected taxes.

The City’s government-wide financial statements di stinguish the functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from functions that are intended to recover all or a significant portion of their cost through user fees or that are required by grantor agencies or City policies to be accounted for in this fashion (business- type activities).

The governmental activities include: (1) general government, (2) public safety, (3) public works, and (4) community development. The business-type activities ( proprietary fund type ) of the City 5 Draft 2/14/2024
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Management’s Discussion and Analysis

include: (1) water reclamation and sewer, (2) wate r utility, (3) refuse collection and disposal, (4) public transportation and (5) CNG fueling station.

As required by GAAP, these financial statements present the City (the primary government) and its component units (entities for which the go vernment is considered to be financially accountable). Blended component units, although legally separate entities, are in substance, part of the government’s operations and data from these units are combined with data of the primary government.

Pension Obligation. Pursuant to GASB 68, Accounting and Financial Reporting for Pensions, the City reports on the unfunded pension liability on the full accrual basis of accounting in the government-wide financial statements. The reports also include note disclosure requirements and supplementary schedules as required. The measurement date for fiscal year 2022-23 pension liabilities is as of the fiscal year ended June 30, 2022, which reflects a one-year lag. Activity (i.e., contributions made by the City) occurring during fiscal year 2022-23 are reported as deferred outflows of resources in accordance with GASB Statement No. 71.

Fund Financial Statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund ac counting to ensure and demonstrate compliance with finance-related legal requirements. All of th e funds of the City can be divided into three categories: (1) governmental funds, (2) proprietary funds, and (3) fiduciary funds. Fund financial statements focus on individual parts of the City’s government by reporting the City’s operations in more detail than the government-wide statements.

Governmental Funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal ye ar. Such information reflects financial resources available in the near future to finance the City’s programs.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activiti es in the government-wide financial statements.

By doing so, readers may better understand the long-term impact of the government’s near-term financial decisions. Both the governmental fu nds balance sheet and the governmental funds statement of revenues, expenditures and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The City maintains twenty-two (22) individual governmental funds organized according to their purpose (general or special revenue). Information is presented in the governmental funds balance sheet and in the governmental funds statement of revenues, expenditures and changes in fund balances. The General Fund and eight special revenue funds are considered major funds. The major funds consist of the General Fund, TD A Grant Fund, CDBG RLA Fund, the CalHOME Reuse Fund, the 2005 HCD Fund, the RDA Low and Moderate Income Housing Fund, Park 6 Draft 2/14/2024
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Impact Fund, ARPA Grant and new this year, the California High Speed Rail Grant Fund. Data from the non-major governmental funds are co mbined into one aggregated presentation.

Individual fund data for each of the non-major governmental funds is provided in the form of combining statements in the supplementary information section in this report.

The City adopts an annual appropriated budge t for all major funds. A budgetary comparison statement has been provided as required supplementary information to demonstrate compliance with the budget.

Budgetary information for non-major governme ntal funds with annual budgets has been provided with the fund financial statements in the supplementary information section in this report.

Proprietary Funds. Proprietary funds are generally used to account for services for which the City charges customers; either outsid e customers or internal units/divisions of the City. Proprietary funds provide the same type of information as shown in the government-wide financial statements, only in more detail. The only type of proprietary fund the City maintains is enterprise funds. The Water Reclamation and Sewer, Water Ut ility, Refuse Collection and Disposal, Public Transportation, and Compressed Natural Gas (CNG) Fueling Station Funds are presented as business-type activities in the government-wide financial statements.

Fiduciary Funds . Custodial funds are the only type of fiduciary funds maintained by the City.

These are used to account for resources held for the benefit of parties outside the primary government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not ava ilable to support the City’s own programs. An example of a custodial funds held in trust of anot her entity to be utilized for a specific purpose.

A specific example is RDA Successor Agency Private Purpose Trust Fund, which is restricted for the sole purpose of payment of items on an approved Recognized Payment Obligation Schedule.

The accounting used for fiduciary funds is mu ch like that used for proprietary funds. The Custodial Funds are presented with the fund financial statements in the supplementary information section.

Notes to the Financial Statements. The notes provide additional information that is essential to the full understanding of the data provided in the government-wide and fund financial statements.

The notes to the basic financial statements can be found beginning on page 53 of this report.

Required Supplementary Information . In addition to the basi c financial statements and accompanying notes, this report also presents required supplementary information including budgetary comparison schedules for the major and non-major funds.

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Financial Highlights
 Total assets of the City of Wasco exceeded it s liabilities as of June 30, 2023 by $122.2 million. Of this amount, $45.6 million represents unrestricted funds which may be used to meet the government’s ongoing obligations for citizens.  The City’s total net position increased by $8.8 million or 7.8 percent over the course of the current fiscal year. The net position for go vernmental activities increased 12.3 percent, while the net position for business-type activities increased 2.2 percent.  Total sales tax revenues decreased by nearly $172,000 or 3.1 percent from the prior fiscal year. This is due in large part due in large part to a change in consumer habits as inflation erodes purchasing power. Property taxes al so decreased by almost $171,000 or 14.8 percent from the prior fiscal year due to fact ors such as a decline in property values, and changes in assessment methods.
 As of the end of the fiscal year, the Genera l Fund had an ending fund balance of $26.4 million, an increase of $5.5 million from the prior year. Increased revenues from state allocations of gas and motor vehicle taxes, as well as improved investment returns contributed to the overall increase in fund balance.

GOVERNMENT-WIDE FINANCIAL ANALYSIS
Net Position
Our analysis focuses on the net position (Table 1) and changes in net position (Table 2) for the City’s governmental and business-type activities.

The City’s net position is made up of three components and consists of: invested in capital, net of related debt; restricted and unrestricted net posi tion. Restricted net position is subject to constraints that are either exte rnally imposed by outside agencies, for example banks or grant agencies, or imposed by law through constitu tional provision or enabling legislation.

Unrestricted net position are resources availabl e to meet the City’s ongoing obligations for citizens and creditors. The capital assets reflec ted within Table 1 are stated net of accumulated depreciation.

As noted earlier, the net position of the government may serve over time as a useful indicator of a government’s financial position. In the case of the City of Wasco, combined net position for the fiscal year ended June 30, 2023 totaled $122.2 million, an increase of $8.9 million from June 30, 2022.
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The largest single component of the City’s net po sition, $63.6 million, is investments in capital assets (e.g., land, buildings, improvements, eq uipment, infrastructure and construction in progress) less any related debt used to acquire those assets that is still outstanding. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the City’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

Restricted net position is calculated by reducing the carrying value of restricted assets by amounts repayable from those assets, excluding capital-related debt. The restricted net position represents resources subject to restrictions imposed either by external creditors or imposed by law through constitutional provisions or enabling legislation. During the year, total restricted net position increased by $940,695, all of which is attributable to governmental activities. This was primarily due to unspent Gas Tax revenues and traffic impa ct fees, which are restricted for streets and transportation uses.

At the end of the current fiscal year, the City has a positive balance in all three categories of net position, both for the government as a whole, as well as for the separate governmental and business-type activities.

Change in Net Position
The analysis below focuses on the change in net position (Table 2) of the City’s governmental and business-type activities
2022-23 2021-22 2022-23 2021-22 2022-23 2021-22
Cash and investments 38,033,195 $ 30,748,703 $ 23,419,287 $ 22,202,215 $ 61,452,482 $ 52,950,918 $ Receivables, net 2,277,265 1,450,489 1,811,440 1,591,736 4,088,705 3,042,225 Internal balances 543,227 (563,649) (543,227) 563,649 - - Noncurrent assets 38,737,877 37,784,702 29,806,188 29,327,895 68,544,065 67,112,597 Total assets 79,591,564 69,420,245 54,493,688 53,685,495 134,085,252 123,105,740 Total Deferred Outflows of
Resources 1,906,100 959,616 2,100,243 1,040,001 4,006,343 1,999,617 Current liabilities 7,103,086 4,450,676 659,954 739,875 7,763,040 5,190,551 Noncurrent liabilities 3,710,859 1,657,928 4,051,382 1,795,434 7,762,241 3,453,362 Total liabilities 10,813,945 6,108,604 4,711,336 2,535,309 15,525,281 8,643,913 Total Deferred Inflows of
Resources 175,639 1,476,663 193,530 1,600,360 369,169 3,077,023 Net position:

Net investment in capital assets 33,769,663 32,681,455 29,806,188 29,327,895 63,575,851 62,009,350 Restricted 11,289,459 10,348,764 1,735,824 1,735,824 13,025,283 12,084,588 Unrestricted 25,448,958 19,764,375 20,147,053 19,526,108 45,596,011 39,290,483 Total Net Position 70,508,080$ 62,794,594$ 51,689,065$ 50,589,827$ 122,197,145$ 113,384,421$

CONDENSED STATEMENT OF NET POSITION
Govern
mental Activities Business-T ype Activities Total
Table 1
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Governmental Activities:

The City’s ending net position for government al activities increased by $7.7 million or 12.3 percent in 2022-23. This accounted for 86.2 percen t of the total government-wide increase in net position and reflects that governmental activities represent 57.6 percent of the government-wide net position. Total revenues increased by $2.6 million or 17 percent from the prior year and total expenses increased by $695,398 or 7.5%. Some of the key elements contributing to these changes are as follows:
 Capital grants and contribution of $1.9 million were recognized in the current year for the police start-up costs and the completion of a street project and operating grants were $535,000 more than the prior year due to reimbursement from the Wasco Housing Authority for a joint project venture.
 Both sales tax and property tax revenues were reduced compared to the prior year. Total sales tax revenues decreased by nearly $172,000 or 3.1 percent from th e prior fiscal year.

This is due to This is due in large part to a change in consumer habits as inflation erodes purchasing power. Property tax revenues we re likewise almost $171,000 or 14.8 percent 2022-23 2021-22 2022-23 2021-22 2022-23 2021-22
Revenues:

Program revenues:

Charges for services 1,916,127 $ 1,457,217 $ 9,950,159 $ 9,846,533 $ 11,866,286 $ 11,303,750 $ Operating grants and contributions 838,358 293,302 282,014 93,317 1,120,372 386,619 Capital grants and contributions 1,899,875 1,949,432 60,546 444,233 1,960,421 2,393,665 General revenues:

Property tax 979,778 1,150,633 - - 979,778 1,150,633 Sales tax 5,351,745 5,523,630 - - 5,351,745 5,523,630 Franchise tax 533,757 400,756 - - 533,757 400,756 State allocation of gas tax 1,245,432 1,108,116 - - 1,245,432 1,108,116 Other taxes 260,725 304,031 - - 260,725 304,031 Motor vehicle in-lieu tax 3,580,314 3,335,911 - - 3,580,314 3,335,911 Investment earnings 763,191 (540,589) 258,995 96,853 1,022,186 (443,736) Miscellaneous and other 696,806 458,510 25,545 - 722,351 458,510 Total revenues 18,066,108 15,440,949 10,577,259 10,480,936 28,643,367 25,921,885 - -
Program expenses: - -
General government 149,113 180,649 149,113 180,649 Public safety 5,805,400 5,528,345 5,805 ,400 5,528,345 Public works 2,172,220 2,219,035 2,172,220 2,219,035 Community development 1,841,984 1,345,290 1,841,984 1,345,290 Water reclamation and sewer - 2,471,925 2,188,738 2,471,925 2,188,738 Water utility - 3,373,312 2,788,270 3,373,312 2,788,270 Refuse collection and disposal - 3,267,729 3,022,144 3,267,729 3,022,144 Public transportation - 606,859 349,447 606,859 349,447 CNG fueling station - 142,101 161,406 142,101 161,406 Total expenses 9,968,717 9,273,319 9,861,926 8,510,005 19,830,643 17,783,324 - -
Increase (decrease) in net position
before transfers 8,097,391 6,167,630 715,333 1,970,931 8,812,724 8,138,561 Transfers (383,905) (100,143) 383,905 100,143 - - Change in net position 7,713,486 6,067,487 1,099,238 2,071,074 8,812,724 8,138,561 Net position - beginning of year 62,794,594 56,727,107 50,589,827 48,518,753 113,384,421 105,245,860 Net position - end of year 70,508,080$ 62,794,594$ 51,689,065$ 50,589,827$ 122,197,145$ 113,384,421$ Table 2

SUMMARY OF CHANGES IN NET POSITION
Governmental Activities Business-Type Activities Total
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lower from the prior fiscal year due to fact ors such as a decline in property values, and changes in assessment methods.
 Investment earnings reflect an improved fair market value adjustment in the current year, resulting in an increase of $1.3 million from the prior year.

Revenues 2022-23 2021-22 Inc / (Dec) %
Charges for services 1,916,127 $ 1,457,217 $ 458,910 $ 31.5% Operating grants and contributions 838,358 293,302 545,056 185.8% Capital grants and contributions 1,899,875 1,949,432 (49,557) General Revenues: - 0.0%
Property tax 979,778 1,150,633 (170,855) -14.8% Sales tax 5,351,745 5,523,630 (171,885) -3.1% Franchise tax 533,757 400,756 133,001 33.2% State allocation of gas tax 1,245,432 1,108,116 137,316 12.4% Other taxes 260,725 304,031 (43,306) -14.2% Motor vehicle in-lieu tax 3,580,314 3,335,911 244,403 7.3% Investment earnings 763,191 (540,589) 1,303,780 241.2% Miscellaneous and other 696,806 458,510 238,296 52.0% Total governmental revenues 18,066,108 $ 15,440,949 $ 2,625,159 $ 17.0%

GOVERNMENTAL ACTIVITY CHANGE IN REVENUE
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As shown below, the City of Wasco governmental activities are primarily funded by tax revenues, with approximately 66 percent of total revenues coming from taxes. In the current year, grants and contributions comprised 23 percent of revenu es, reflecting the grant received for the new police department start up costs as well as street project reimbursements and a reimbursement from the Wasco Housing Authority.

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As reflected above, the four largest revenue sources in the current fiscal year are Sales tax, Motor vehicle in-lieu tax, Capital grants and contributions, and Charges for services. Sales taxes include the City’s local 1% transaction tax, known as Measure X or the Enhanced City Services Measure, which was approved by voters in November 2016.

Business-Type Activities:

The City of Wasco’s business-type activities co nsist of Water Reclamation and Sewer, Water Utility, Refuse Collection and Disposal, Public Transportation, and CNG Fueling Station. For the fiscal year ended 2023, as reflected above in Table 2, combined business-type activities increased the City’s net position $1.1 million or 2.3 perc ent from the prior year. Total business-type activities contribute 42.3 percent of the total net position of the City. Some of the significant changes that occurred during the year were as follows:
 Water Utility operating expenses increased by $546,737 or 19.6 percent because of increases in utility rates, replacement of fl eet, and maintenance of water wells. transfers increased by $294,069 or 261 percent due to a reimbursement from High Speed Rail for the replacement of a water well which was compounded by a decrease in operating revenues of $186,239 or 5.1 percent due to State of California direct assistance for past due water bills not available in 2023 that resulted in a net change in position of just $70,830 in FY 2022-23, as compared to an increase of $1,056,073 the prior year.  Public Transportation operat ing expenses increased by $2 02,648 or 58 percent because transit fleet operated a full year while fuel ra tes were high as well as an increase in professional services and wages.
 Expenses rose by $270,419 or 12.3 percent in Water Reclamation and Sewer, $223,860 or

7.4 percent in Refuse Collection and Disposal because these funds hired vacant positions while paying for higher fuel costs and utility rates to operate a sewer treatment plant.

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FINANCIAL ANALYSIS OF THE CITY’S FUNDS

As noted earlier, the City of Wasco uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Governmental Funds:

The focus of the City’s governmental funds is to provide information on near-term inflows, outflows and fund balances that are available for spending. Such information is useful in assessing the City’s financing requirements. In particular, the unassigned fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year.

Table 3, on below, shows the governmental fund balances for the two fiscal years ending June 30, 2023 and June 30, 2022. Governmental funds are divided into two categories consisting of major and non-major funds. The major funds consist of the General Fund, California High Speed Rail Grant Fund, TDA Grant Fund, CDBG RLA Fund, the CalHOME Reuse Fund, the 2005 HCD Fund, the RDA Low and Moderate Income Housing Fund, the Park Impact Fund, and the ARPA Grant Fund. All other funds were classified as nonmajor funds. A major fund is any individual fund that meets the criteria of the following combined two tests: 1) the corresponding total revenues, expenses (or expenditures), assets or liabilities for all funds of that category or type (governmental funds or enterprise funds) are at least 10 percent of total aggregate for all funds and; 2) at least 5 percent of the total aggregate for all funds (gov ernmental and enterprise funds) combined. The General Fund is always classified as a major fund, while all other funds must meet the qualifications to be a major fund.

Fiscal Year 2022-23 General
California
High-Speed
Rail Grant TDA CDBG RLA
Cal HOME
Reuse
2005 HCD
Fund
RDA Low
Income
Housing Park Impact
ARPA Grant
Fund
Nonmajor
Governmental
Funds Total
Total revenues: 14,110,327$ 346,106 $ - $ 6,523$ 72 $ - $ - $ 3,673$ 1,211,218$ 2,168,146 $ 17,846,065 $ Total expenditures: 10,646,447 - 220,053 - 61 - - - 98,018 295,100 11,259,679 Revenues over (under)
Expenditures 3,463,880 346,106 (220,053) 6,523 11 - - 3,673 1,113,200 1,873,046 6,586,386 Total other financing
sources (uses) 2,014,378 (346,106) - - - - - - (1,124,723) (927,454) (383,905) Net chan
ge in fund
balance 5,478,258 - (220,053) 6,523 11 - - 3,673 (11,523) 945,592 6,202,481 Fund balance - beginning 20,926,478 - (186,358) 1,647,929 2,643,850 950,000 1,075,046 7,863 15,370 5,067,926 32,148,104 Fund balance - ending 26,404,736$ -$ (406,411)$ 1,654,452$ 2,643,861$ 950,000$ 1,075,046$ 11,536$ 3,847$ 6,013,518$ 38,350,585$ Fiscal Year 2021-22 General
California
High-Speed
Rail Grant TDA CDBG RLA
Cal HOME
Reuse
2005 HCD
Fund
RDA Low
Income
Housing Park Impact
ARPA Grant
Fund
Nonmajor
Governmental
Funds Total
Total revenues: 11,482,889$ -$ -$ -$ 7,717$ -$ -$ 140,264$ 1,832,174$ 1,791,547$ 15,254,591$ Total expenditures: 10,441,646 - - 8,558 148 - - 136,443 403,355 243,239 11,233,389 Revenues over (under)
Expenditures 1,041,243 - - (8,558) 7,569 - - 3,821 1,428,819 1,548,308 4,021,202 Total other financing
sources (uses) 2,141,823 - (1,591) - 45,976 - - - (1,413,449) (872,902) (100,143) Net change in fund
balance 3,183,066 - (1,591) (8,558) 53,545 - - 3,821 15,370 675,406 3,921,059 Fund balance - beginning 17,743,412 - (184,767) 1,656,487 2,590,305 950,000 1,075,046 4,042 - 4,392,520 28,227,045 Fund balance - ending 20,926,478$ -$ (186,358)$ 1,647,929$ 2,643,850$ 950,000$ 1,075,046$ 7,863$ 15,370$ 5,067,926$ 32,148,104$

SUMMARY STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS
Table 3
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As of fiscal year ended 2023, the City’s governmental funds reported a combined ending fund balance of $38.4 million, an increase of $6.2 million from fiscal year 2022. Total governmental funds include the General Fund, wh ich is the chief operating fund of the City, and had a fund balance of $26.4 million as of June 30, 2023. This is an increase of nearly $5.5 million over the prior year. This increase is due to increased intergovernmental revenues and the improved investment market, as previously discussed.

Proprietary Funds:

The City’s proprietary funds pr ovide the same type of inform ation found in the government- wide financial statements, but in more detail. On the next page (Table 4) shows proprietary funds activities and Net Position for the two fiscal years ending June 30, 2023, and June 30, 2022.

The total net position in the enterprise funds increased over the prior year by approximately $1.1 million or 2.2 percent. Revenues remained re latively unchanged. However, total program expenses were higher in all but the CNG Fueling Station Fund. Expenses rose by $283,187 or 12.9 percent in Water Reclamation and Sewer, $585,042 or 21 percent in Water Utility Funds, $245,585 or 8.1 percent in Refuse Collection and Disposal and Public Transportation costs were higher by $257,412 or 74 percent. Expenses for performing routine sewer chemical testing, increase in utility rates for gas and electricity, 3% COLA increase, and filling vacant positions are all factors that contributed towards higher expenses in prop rietary funds. The CNG Fueling Station Fund experienced a decrease in expenses by $19,305 or 12 percent due to the station being non- operative for four months.
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Fiscal Year 2022-23
Water
Reclamation
and Sewer Water Utility
Refuse
Collection
and
Disposal
Public
Transportation
CNG
Fueling
Station Total
Total operating revenues 2,464,892$ 3,439,901$ 3,548,517$ 7,350$ 104,172$ 9,564,832$ Total operating expenses 2,471,925 3,373,312 3,267,729 606,859 142,101 9,861,926 Total operating income
(loss) (7,033) 66,589 280,788 (599,509) (37,929) (297,094) Total nonoperating
revenues (expenses) 462,588 192,394 50,039 304,894 2,512 1,012,427 Total transfers (11,117) 406,543 (21,400) 9,879 - 383,905 Change in net position 444,438 665,526 309,427 (284,736) (35,417) 1,099,238 Net position - beginning 19,636,921 24,908,531 4,344,806 497,862 1,201,707 50,589,827 Net position - ending 20,081,359$ 25,574,057 $ 4,654,233 $ 213,126$ 1,166,290$ 51,689,065$ Fiscal Year 2021-22
Water
Reclamation
and Sewer Water Utility
Refuse
Collection
and
Disposal
Public
Transportation
CNG
Fueling
Station Total
Total operating revenues 2,494,895$ 3,626,140$ 3,280,755$ 6,326$ 108,345$ 9,516,461$ Total operating expenses 2,188,738 2,788,
270 3,022,144 349,447 161,406 8,510,005 Total operating income
(loss) 306,157 837,870 258,611 (343,121) (53,061) 1,006,456 Total nonoperating
revenues (expenses) 358,271 105,729 62,218 437,055 1,202 964,475 Total transfers (2,154) 112,474 (10,177) - - 100,143 Change in net position 662,274 1,056,073 310,652 93,934 (51,859) 2,071,074 Net position - beginning 18,974,647 23,852,458 4,034,154 403,928 1,253,566 48,518,753 Net position - ending 19,636,921$ 24,908,531 $ 4,344,806 $ 497,862$ 1,201,707$ 50,589,827$ Table 4

SUMMARY STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION

PROPRIETARY FUNDS
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General Fund Budget Highlights:

The City of Wasco adopts annual appropriated operating budgets for its governmental funds (General Fund, special revenue funds and nonmajor governmental funds) and reports the results of operations on a budget comparison basis.

In preparing its budget, the City of Wasco attempts to estimate its revenues using realistic, but conservative, methods so as to budget its expenditure appropriations and activities in a prudent manner. As a result, the City Council adopts budget adjustments during the course of the fiscal year to reflect both changes in priorities and av ailability of additional revenues to allow for expansion of existing programs. During the course of the year, the City Council amended the originally adopted budget to re-appropriate prior year approved projects and expenditures, as well as approving many other adjustments for th e current. The relationship between original budget and final budget for the General Fund is summarized below.

Major governmental funds budgetary comparison can be found on pages 88 through 96 while nonmajor governmental funds budgetary comparis ons begin on page 111. These analyses show the relationship between the original adopted bu dget, the final budget, and actual amount of revenues and expenditures. The budgeted figures are presented on the modified accrual basis.

The General Fund reflects a net total favorable budget variance of $8.7 million when comparing the actual amounts to the final budget for the cu rrent fiscal year. This positive variance is primarily due to grant funding re imbursements, and salary savings from vacant positions, In addition, revenues were $2.7 million more than budgeted.

BUDGETARY HIGHLIGHTS
General Fund Original Budget Final Budget Positive (Negative) Variance
Revenues 10,047,491 $ 11,313,746 $ 1,266,255 $ Expenditures 12,527,096 13,252,609 (725,513) Other sources (uses) (1,331,065) (1,340,586) (9,521) Beginning fund balance 20,926,478 20,926,478 - Ending fund balance 17,115,808 $ 17,647,029 $ 531,221 $ 17 Draft 2/14/2024
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CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital Assets:

The Capital Assets for both governmental and business-type activities are those assets that are used in the performance of the City’s functions, including infrastructure assets. Capital Assets include land, buildings, equipment, park facilities, roads, and construction in progress. Land owned by the City for its own use is consider ed non-depreciable assets, based on generally accepted accounting principles. Construction in progress represents capital projects that are incomplete at the end of the fiscal year. Because these projects are incomplete, they are classified under non-depreciable assets. Once the project is complete, depreciation is applied to that asset.

During the first year of service, capital assets are depreciated on a prorated basis, beginning in the month when the asset is placed in service. Each proceeding year, a full year (twelve months) of depreciation is calculated, until the asset is completely depreciated.

As of June 30, 2023, the City’s investment in Capital Assets for its governmental and business- type activities increased to $63.6 million (net of accumulated depreciation), which is an increase of $1.6 million from the prior year. More information on the City’s Capital Assets can be found in Note 1 of the financial statements on page 59 and Note 5, on pages 71 and 72.

General Fund 2022-23 Budget 2022-23 Actual
Positive
(Negative)
Variance
Revenues 11,313,746 $ 14,110,327 $ 2,796,581 $ Expenditures 13,252,609 10,646,447 2,606,162 Other sources (uses) (1,340,586) 2,014,378 3,354,964 Beginning fund balance 20,926,478 20,926,478 - Ending fund balance 17,647,029 $ 26,404,736 $ 8,757,707 $ Ending fund balance
Nonspendable - $ - $ - $ Restricted - - - Committed - - - Assigned - 9,300,000 9,300,000 Unassigned 17,647,029 17,104,736 (542,293) Total ending fund balance 17,647,029$ 26,404,736 $ 8,757,707 $

BUDGET - ACTUAL COMPARISON
Capital Assets (Net of Depreciation)
2022-23 2021-22 2022-23 2021-22 2022-23 2021-22
Nondepreciable capital assets 4,931,144$ 4,292,347$ 2,126,818$ 1,520,166$ 7,057,962$ 5,812,513$ Depreciable capital assets (net of
accumulated depreciation ) 28,838,519 28,389,108 27,679,370 27,807,729 56,517,889 56,196,837 Total Capital Assets 33,769,663$ 32,681,455$ 29,806,188$ 29,327,895$ 63,575,851$ 62,009,350$ Governmental Business-Type Total
Activities Activities
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Management’s Discussion and Analysis

Major Capital Asset activities during the fiscal year included the following:
 Completion of $2.6 million of construction in progress in General Government activities is due to Street Improvements and fleet acquisition.
 The City replaced digester valves, tricking filter pumps, sludge pond liners which resulted in $424,176 in the sewer fund.
 The water fund had $396,962 in construction in progress mainly driven by Well 14 which a well that is replacing Well 9.
 The sanitation fund acquired two new sanitation trucks totaling $717,245.

Long Term Debt:

At June 30, 2023, the City of Wasco had no outstanding long term debt. More information about the City’s long-term obligation policies can be found in Note 1 of the financial statements on page

61. ECONOMIC FACTORS AND NEXT YEAR’S BUDGET
For the last two years, the major fiscal threat facing the City was uncertain recovery from the COVID-19 pandemic. With the availability of vaccines, the public health crisis appears over and current trends reflect recovery. However, there are mixed signals. New economic challenges have surfaced including rising inflation and fears of recession. The budget is fiscally responsible and balanced, preserves essential services and recognizes that delivery methods may change.

Despite the uncertainties ahead, there are several key strengths for 2023-24:
 Starts with a balanced budget . The City begins with a balanced budget; it is not scrambling to close past deficits.
 Unqualified “clean” audited financial statements. The City has a long history of receiving clean audits.
 No unfunded retiree health care obligations. This is a significant fiscal-heath factor for the City. To put the potential impact of unfunded retiree health costs In perspective compared with other agencies, the State of California’s unfunded retiree health care liabilities are larger than its unfunded pension obligations.
 No General Fund debt obligations . The City begins 2023-24 with no General Fund debt service obligations.
 Strong General Fund Reserves. The unassigned General Fund balance is projected to end 2023-24 with 47% of operating expenditures, compared with the City’s minimum policy target of 35%. (Note that $9.3 million cont inues to be “assigned” for the Labor Housing Complex project. The High-Speed Rail Authority has committed to funding this cost. The agreement to cover the cost of cleaning up the complex has been executed. However, it is a reimbursement arrangement and significant funds will be expended as work proceeds.  Clear budget and fiscal policies. These provide the City with an essential foundation for effective financial decision-making and in protec ting the City’s fiscal health, in both the short and long-term.
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Management’s Discussion and Analysis

 Long-standing tradition of responsible financ ial management and prudent stewardship of community assets . This core value will serve the City well in meeting the challenges ahead in a fiscally responsible way that preserves essential services.

The City Council adopted the fiscal year 2023- 24 budget of approximately $88 million, which includes an ambitious program of capital improvements totaling $29 million.

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Management’s Discussion and Analysis

REQUEST FOR INFORMATION
This financial report is designed to provide a general overview of the City of Wasco’s finances for all those with an interest in the government’s finances. Questions co ncerning any of the information provided in this report or requests for additional financial information should be addressed to the City of Wasco, Attention Finance Director, 764 E Street, Wasco, California 93280, (661) 758-7230, or visit the City’s website at www.cityofwasco.org. 21 Draft 2/14/2024
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BASIC

FINANCIAL STATEMENTS
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GOVERNMENT-WIDE

FINANCIAL STATEMENTS
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City of Wasco
Statement of Net Position
June 30, 2023
Governmental Business-type
Activities Activities Total
ASSETS
Current assets:

Cash and investments 38,033,195 $ 23,419,287 $ 61,452,482 $ Receivables, net 2,277,265 1,811,440 4,088,705 Internal balances 543,227 (543,227) - Total current assets 40,853,687 24,687,500 65,541,187 Noncurrent assets:

Notes receivable 4,968,214 - 4,968,214 Capital assets:

Non-depreciable 4,931,144 2,126,818 7,057,962 Depreciable 47,511,040 58,112,803 105,623,843 Less accumulated depreciation (18,672,521) (30,433,433) (49,105,954) Total capital assets 33,769,663 29,806,188 63,575,851 Total noncurrent assets 38,737,877 29,806,188 68,544,065 Total assets 79,591,564 54,493,688 134,085,252

DEFERRED OUTFLOWS OF RESOURCES
Deferred pension related items 1,906,100 2,100,243 4,006,343 Total deferred outflows of resources 1,906,100 2,100,243 4,006,343

LIABILITIES
Current liabilities:

Accounts payable 770,675 142,123 912,798 Accrued liabilities 226,957 46,718 273,675 Deposits payable 279,159 163,422 442,581 Unearned revenue 5,788,124 260,032 6,048,156 Compensated absences - current 38,171 47,659 85,830 Total current liabilities 7,103,086 659,954 7,763,040 Noncurrent liabilities:

Compensated absences 101,636 74,544 176,180 Net pension liability 3,609,223 3,976,838 7,586,061 Total noncurrent liabilities 3,710,859 4,051,382 7,762,241 Total liabilities 10,813,945 4,711,336 15,525,281

DEFERRED INFLOWS OF RESOURCES
Deferred inflows of resources - pension 175,639 193 ,530 369 ,169 Total deferred inflows of resources 175,639 193 ,530 369 ,169

NET POSITION
Net investment in capital assets 33,769,663 29,806,188 63,575,851 Restricted for:

Streets and roads 4,372,293 - 4,372,293 Community development 6,684,936 - 6,684,936 Public safety 232,230 - 232,230 Capital projects - 1,735,824 1,735,824 Total restricted 11,289,459 1,735,824 13,025,283 Unrestricted 25,448,958 20,147,053 45,596,011 Total net position 70,508,080$ 51,689,065 $ 122,197,145 $ Primary Government
See accompanying notes to the basic financial statements. 27 Draft 2/14/2024
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City of Wasco
Statement of Activities
For the year ended June 30, 2023
Operating Capital
Charges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions Total Governmental activities:

General government 149,113 $ 46,388 $ 227,035 $ 1,500,176 $ 1,773,599 $ Public safety 5,805,400 71,408 537,823 - 609,231 Public works 2,172,220 1,776,317 26,500 399,699 2,202,516 Community development 1,841,984 22,014 47,000 - 69,014 Total governmental activities 9,968,717 1,916,127 838,358 1,899,875 4,654,360 Business-type Activities:

Water reclamation and sewer 2,471,925 2,850,219 - - 2,850,219 Water utility 3,373,312 3,439,901 - 57,255 3,497,156 Refuse collection and disposal 3,267,729 3,548,517 - 3,291 3,551,808 Public transportation 606,859 7,350 282,014 - 289,364 CNG Fueling station 142,101 104,172 - - 104,172 Total Business-Type activities 9,861,926 9,950,159 282,014 60,546 10,292,719 Total primary government 19,830,643$ 11,866,286$ 1,120,372$ 1,960,421$ 14,947,079$ General Revenues:

Taxes:

Property tax
Sales tax
Franchise tax
State allocation of
gas tax
Other Taxes
Inter
governmental, unrestricted:

Motor vehicle in-lieu tax
Total taxes
Unrestricted investment earnings
Miscellaneous revenue
Gain on sale of capital assets
Transfers
Total general revenues and transfers
Change in net position
Net position - beginning of year
Net position - end of year
Program Revenues
See accompanying notes to the basic financial statements. 28 Draft 2/14/2024
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Governmental Business-Type
Activities Activities Total
1,624,486$ -$ 1,624,486$
(5,196,169) - (5,196,169)
30,296 - 30,296
(1,772,970) - (1,772,970)
(5,314,357) - (5,314,357)
- 378,294 378,294
- 123,844 123,844
- 284,079 284,079
- (317,495) (317,495)
- (37,929) (37,929)
- 430,793 430,793
(5,314,357) 430,793 (4,883,564)
979,778 - 979,778
5,351,745 - 5,351,745
533,757 - 533,757
1,245,432 - 1,245,432
260,725 - 260,725
3,580,314 - 3,580,314
11,951,751 - 11,951,751
763,191 258,995 1,022,186
696,806 - 696,806
- 25,545 25,545
(383,905) 383,905 -
13,027,843 668,445 13,696,288
7,713,486 1,099,238 8,812,724
62,794,594 50,589,827 113,384,421
70,508,080$ 51,689,065$ 122,197,145$
and Changes in Net Position
Net (Expense) Revenue
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FUND

FINANCIAL STATEMENTS
Governmental Fund Financial Statements
Proprietary Fund Financial Statements
Fiduciary Fund Financial Statements
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Governmental Fund Financial Statements
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 another fund. The revenues of the General Fund consist mostly of property tax, sales tax, motor vehicle tax, and franchise fees.

The California High-Speed Rail Grant is used to account for the The TDA Fund accounts for revenues allocated by the Kern Council of Governments under the Transportation Development Act (TDA). Revenues received are held in this fund and transferred to the Public Transportation Fund and Streets Fund when actual costs of transportations, repairs to streets or replacement of streets are incurred.

The CDBG RLA Fund accounts for several rounds of funding from Community Development Block Grants for low interest housing rehabilitation loans. As these funds pay back, they are counted as program income for the CDBG Revolving Loan Fund. Funds accumulated within this fund are loaned back out for additional low interest housing rehabilitation loans in accordance with the City’s agreement with the State Department for Housing and Community Development (HCD). These funds are also used in conjunction with CalHome funds in order to fund larger rehabilitation and reconstruction needs.

The CalHOME Reuse Fund accounts for the several rounds of funding received from the CalHOME Program and as loans are repaid the money is placed in the CalHOME Reuse Fund.

The CalHOME Reuse money is available to continue funding eligible activities.

The 2005 HCD Fund accounts for $950,000 awarded from the California Department of Housing and Community Development to assist in the construction of Poso Place Senior Apartments. The money was lent to F & Poso Street Investors, a California limited partnership.

The RDA Low & Moderate Income Housing Fund is a special revenue fund type that accounts for the required 20% set-aside of tax revenues specifically to be used toward low and moderate income housing projects as required by State law.

The Park Impact Fund is a special revenue fund type that accounts for park impact fees collected from new residential developments within the city. These fees are used by the City to provide park and recreational facilities that reasonably serve the new development.

ARPA Grant Fund – is a special revenue fund that accounts for the American Rescue Plan Act Funding and related expenditures
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City of Wasco
Balance Sheet
Governmental Funds
June 30, 2023
California
High-Speed CDBG
General Rail Grant TDA RLA
ASSETS
Cash and investments 25,871,331$ -$ -$ 578,869$ Receivables, net 1,515,245 346,106 406,401 - Due from other funds 828,045 - - - Notes receivable - - - 1,075,583 Total assets 28,214,621 346,106 406,401 1,654,452

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES

Liabilities:

Accounts payable 285,606 254,194 217,070 - Accrued liabilities 226,530 - - - Deposits payable 279,159 - - - Due to other funds - 91,912 189,341 - Unearned revenue 1,018,590 - - - Total liabilities 1,809,885 346,106 406,411 -

Deferred Inflows of Resources
Unavailable revenues - - 406,401 - Total deferred inflows of resources - - 406,401 -

Fund Balances:

Nonspendable - - - - Restricted for:

Community development - - - 1,654,452 Streets and transportation - - - - Low and moderate income housing - - - - Public safety - - - - Other purposes - - - - Assigned:

General reserve 9,300,000 - - - Community development - - - - Unassigned 17,104,736 - (406,411) - Total fund balances 26,404,736 - (406,411) 1,654,452 Total liabilities, deferred inflows of
resources and fund balances 28,214,621$ 346,106$ 406,401$ 1,654,452$ See accompanying notes to the basic financial statements. 34 Draft 2/14/2024
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Nonmajor Total
CalHOME 2005 RDA Low Park Governmental Governmental
Reuse HCD Fund Income Housin g Impact ARPA Grant Funds Funds 1,290,390$ - $ 65,533$ 841,104 $ 3,921,934 $ 5,464,034 $ 38,033,195 $ - - 9,513 - - - 2,277,265 - - - - - - 828,045 1,353,471 950,000 1,000,000 - - 589,160 4,968,214 2,643,861 950,000 1,075,046 841,104 3,921,934 6,053,194 46,106,719 - - - - - 13,805 770,675 - - - - - 427 226,957 - - - - - - 279,159 - - - - - 3,565 284,818 - - - 829,568 3,918,087 21,879 5,788,124 - - - 829,568 3,918,087 39,676 7,349,733 - - - - - - 406,401 - - - - - - 406,401 - - -
- - - - 2,643,861 950,000 - - - 1,311,577 6,559,890 - - - - - 3,974,591 3,974,591 - - 1,075,046 - - - 1,075,046 - - - - - 232,230 232,230 - - - 11,536 3,847 382,319 397,702 - - - - - - 9,300,000 - - - - - 116,366 116,366 - - - - - (3,565) 16,694,760 2,643,861 950,000 1,075,046 11,536 3,847 6,013,518 38,350,585 2,643,861$ 950,000$ 1,075,046$ 841,104$ 3,921,934$ 6,053,194$ 46,106,719$ 35 Draft 2/14/2024
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Total Fund Balances - Total Governmental Funds 38,350,585$ Capital assets used in governmental activities were not current financial resources.

Therefore, they were not reported in the Governmental Funds Balance Sheet. The capital assets were adjusted as follows:

Nondepreciable 4,931,144
Depreciable, net 28,838,519
Unavailable revenues recorded i
n the fund financial statements resultin g from activities in which revenues were earned but were not available are reclassified as revenues in the Government-Wide Financial Statements. 406,401
In the Government-Wide Financial Statements, deferred employer contributions for pension, certain differences between actuarial estimates and actual results, and other adjustments resulting from changes in assumptions and benefits are deferred in the current year.

Deferred outflows of resources related to pension 1,906,100 Deferred inflows of resources related to pension (175,639) Lon
g-term liabilities were not due an d payablei n the current perio d.T herefore, t hey were not reported in the Governmental Funds Balance Sheet.

Compensated absences - current (38,171)
Compensated absences - noncurrent (101,636)
Net pension liability (3,609,223)
Net Position of Governmental Activities 70,508,080$
City of Wasco
Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2023
Amounts reported for governmental activities in the statement of net position are different b See accompanying notes to the basic financial statements. 36 Draft 2/14/2024
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City of Wasco
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
For the year ended June 30, 2023
California
High-Speed CDBG
General Rail Grant TDA RLA
REVENUES:

Taxes 10,649,823 $ - $ - $ - $ Licenses and permits 750,702 - - - Intergovernmental 960,864 346,106 - - Charges for services 291,454 - - - Fines, forfeitures and assessments 33,594 - - - Use of money and property 729,568 - - 6,523 Miscellaneous 694,322 - - - Total revenues 14,110,327 346,106 - 6,523 EXPENDITURES:

Current:

General government 229,158 - - - Public safety 5,828,939 - - - Public works 1,012,387 - - - Community development 1,899,309 - - - Non-departmental 29,350 - - - Capital outlay:

General capital outlay 1,647,304 - 220,053 - Total expenditures 10,646,447 - 220,053 -

REVENUES OVER (UNDER)
EXPENDITURES 3,463,880 346,106 (220,053) 6,523 OTHER FINANCING SOURCES (USES):

Transfers in 2,106,262 - - - Transfers out (91,884) (346,106) - - Total other financing sources (uses) 2,014,378 (346,106) - - Net change in fund balances 5,478,258 - (220,053) 6,523 FUND BALANCES:

Beginning of year 20,926,478 - (186,358) 1,647,929 End of year 26,404,736$ -$ (406,411)$ 1,654,452$ See accompanying notes to the basic financial statements. 38 Draft 2/14/2024
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Nonmajor Total
Cal HOME 2005 RDA Low Park Governmental Governmental
Reuse HCD Fund Income Housing Impact ARPA Grant Funds Funds -$ - $ - $ - $ - $ 1,615,315$ 12,265,138 $ - - - - - 321,539 1,072,241 - - - - 1,211,218 165,271 2,683,459 - - - - - 25,385 316,839 - - - - - 14,794 48,388 72 - - 3,673 - 23,353 763,189 - - - - - 2,489 696,811 72 - - 3,673 1,211,218 2,168,146 17,846,065 - - - - - - 229,158 - - - - - - 5,828,939 - - - - 98,018 182,554 1,292,959 61 - - - - 10,156 1,909,526 - - - - - - 29,350 - - - - - 102,390 1,969,747 61 - - - 98,018 295,100 11,259,679 11 - - 3,673 1,113,200 1,873,046 6,586,386 - - - - - - 2,106,262 - - - - (1,124,723) (927,454) (2,490,167) - - - - (1,124,723) (927,454) (383,905) 11 - - 3,673 (11,523) 945,592 6,202,481 2,643,850 950,000 1,075,046 7,863 15,370 5,067,926 32,148,104 2,643,861$ 950,000$ 1,075,046$ 11,536$ 3,847$ 6,013,518$ 38,350,585$ 39 Draft 2/14/2024
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City of Wasco
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government-Wide Statement of Activities For the year ended June 30, 2023
Net Change in Fund Balances - Total Governmental Funds 6,202,481$ Governmental funds reported capital outla y as expenditures. However, i n the Government-Wide Statement of Activities, the cost of those assets was allocated over their estimated lives as depreciation expense.

Capital outlay and other capitalized expenditures are added back to fund balance 2,173,362 Statement of Activities, but did not require the use of current financial resources.

Therefore, depreciation expense was not reported as expenditures in the governmental funds. (1,085,154)
Accrued compensated leave pa
yments were reported as expenditures i n the
governmental funds, however expense is recognized in the Government-Wide Statement of Activities based on earned leave accruals. (20,964) Unavailable revenues recorded i
n the fund financial statements resulting from activities in which revenues were earned but were not available are reclassified as revenues in the Government-Wide Financial Statements. 220,043
Current
year emplo yer pensio n contributions are recorded as expenditures i n the governmental funds, however, these amounts are reported as a deferred outflow of resources in the Government-Wide Statement of Net Position. 739,611 Pensio
n expense/(income) is reported i n the Government-Wide Statement of Activities does not require the use of current financial resources, and therefore is not reported as expenditures in governmental funds. (515,893)

Change in Net Position of Governmental Activities 7,713,486$ Amounts reported for governmental activities in the Government-Wide Statement of Activities were different because:

See accompanying notes to the basic financial statements. 40 Draft 2/14/2024
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Proprietary Fund Financial Statements
The Water Reclamation and Sewer Fund is used to account for the provisions of sewer service to the residents of the City. All activities necessary to provide such service are accounted for in this fund.

The Water Utility Fund is used to account for the provisions of water service to residents of the City. All activities necessary to provide such service are accounted for in this fund.

The Refuse Collection and Disposal Fund is used to account for the collection and disposal of refuse within the City. All activities necessary to provide such service are accounted for in this fund.

The Public Transportation Fund accounts for the operations of a Dial-A-Ride system for general transportation of all citizens and a Social Services System which transports seniors and handicapped.

The Compressed Natural Gas (CNG) Fueling Station Fund accounts for two fill pumps available to the City of Wasco, Local School Districts, and the general public. 41 Draft 2/14/2024
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City of Wasco
Statement of Net Position
Proprietary Funds
June 30, 2023
Water Refuse Total
Reclamation Water Collection and Public CNG Fueling Proprietary and Sewer Utility Disposal Transportation Station Funds ASSETS
Current Assets:

Cash and investments 6,914,230$ 12,449,666$ 3,830,166$ 9,032$ 216,193$ 23,419,287$ Receivables, net 399,273 567,449 661,801 185,069 (2,152) 1,811,440 Total current assets 7,313,503 13,017,115 4,491,967 194,101 214,041 25,230,727 Noncurrent:

Capital assets:

Nondepreciable 216,426 1,642,978 30,900 236,514 - 2,126,818 Depreciable 29,642,909 19,894,789 5,449,433 1,763,668 1,362,004 58,112,803 Less accumulated depreciation (16,568,872) (8,165,686) (4,278,298) (1,013,104) (407,473) (30,433,433) Net capital assets 13,290,463 13,372,081 1,202,035 987,078 954,531 29,806,188 Total noncurrent assets 13,290,463 13,372,081 1,202,035 987,078 954,531 29,806,188 Total assets 20,603,966 26,389,196 5,694,002 1,181,179 1,168,572 55,036,915

DEFERRED OUTFLOWS OF RESOURCES

Deferred pension related items 476,212 535,209 936,641 150,253 1,928 2,100,243 Total deferred outflows of resources 476,212 535,209 936,641 150,253 1,928 2,100,243

LIABILITIES

Current liabilities:

Accounts payable 26,683 67,377 42,391 5,482 190 142,123 Deposits payable (5,001) 173,573 (5,150) - - 163,422 Accrued liabilities 15,435 11,349 17,031 2,820 83 46,718 Due to other funds - - - 543,227 - 543,227 Unearned revenue - - - 260,032 - 260,032 Compensated absences - current 6,282 13,769 24,292 3,274 42 47,659 Total current liabilities 43,399 266,068 78,564 814,835 315 1,203,181 Noncurrent liabilities:

Compensated absences 9,825 21,537 37,996 5,120 66 74,544 Net pension liability 901,714 1,013,426 1,773,541 284,506 3,651 3,976,838 Total noncurrent liabilities 911,539 1,034,963 1,811,537 289,626 3,717 4,051,382 Total liabilities 954,938 1,301,031 1,890,101 1,104,461 4,032 5,254,563

DEFERRED INFLOWS OF RESOURCES

Deferred pension related items 43,881 49,317 86,309 13,845 178 193,530 Total deferred inflows of resources 43,881 49,317 86,309 13,845 178 193,530

NET POSITION
Net investment in capital assets 13,290,463 13,372,081 1,202,035 987,078 954,531 29,806,188 Restricted for capital projects 1,735,824 - - - - 1,735,824 Unrestricted 5,055,072 12,201,976 3,452,198 (773,952) 211,759 20,147,053 Total net position 20,081,359$ 25,574,057$ 4,654,233$ 213,126$ 1,166,290$ 51,689,065$ Business-Type Activities - Enterprise Funds
See accompanying notes to the basic financial statements. 43 Draft 2/14/2024
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City of Wasco
Statement of Revenues, Expenditures and Changes in Net Position Proprietary Funds
For the year ended June 30, 2023
Water Refuse Total
Reclamation Water Collection Public CNG Fueling Proprietary and Sewer Utility & Disposal Transportation Station Funds OPERATING REVENUES:

Charges for services 2,317,486$ 3,054,649$ 3,599,269$ 7,350$ 104,172$ 9,082,926$ Rental income 145,243 - - - - 145,243 Cost recoveries - 381,080 35,573 - - 416,653 Miscellaneous 2,163 4,172 (86,325) - - (79,990) Total operating revenues 2,464,892 3,439,901 3,548,517 7,350 104,172 9,564,832 OPERATING EXPENSES:

Wages and benefits 859,581 896,292 1,362,614 338,383 (1,148) 3,455,722 Administration 850,719 1,090,226 1,560,325 217,193 22,317 3,740,780 Materials and supplies 29,800 33,190 74,722 - - 137,712 Maintenance and repairs 67,031 103,239 119 101 8,736 179,226 Utilities 27,819 788,181 8,902 - 84,956 909,858 Depreciation 636,975 462,184 261,047 51,182 27,240 1,438,628 Total operating expenses 2,471,925 3,373,312 3,267,729 606,859 142,101 9,861,926 Operating income (loss) (7,033) 66,589 280,788 (599,509) (37,929) (297,094) NONOPERATING REVENUES (EXPENSES):

Interest income 77,261 132,474
46,748 - 2,512 258,995 Local transportation funding - - - 282,014 - 282,014 Grants - 57,255 3,291 - - 60,546 Connection fees 385,327 - - - - 385,327 Gain on sale of capital assets - 2,665 - 22,880 - 25,545 Total nonoperating revenues (expenses) 462,588 192,394 50,039 304,894 2,512 1,012,427 Income before contributions and transfers 455,555 258,983 330,827 (294,615) (35,417) 715,333 CONTRIBUTIONS AND TRANSFERS:

Transfers in 106 428,005 454 9,879 - 438,444 Transfers out (11,223) (21,462) (21,854) - - (54,539) Total contributions and transfers (11,117) 406,543 (21,400) 9,879 - 383,905 Change in net position 444,438 665,526 309,427 (284,736) (35,417) 1,099,238 NET POSITION:

Beginning of year 19,636,921 24,908,531 4,344,806 497,862 1,201,707 50,589,827 End of year 20,081,359$ 25,574,057$ 4,654,233$
213,126$ 1,166,290$ 51,689,065$
Business-Type Activities - Enterprise Funds
See accompanying notes to the basic financial statements. 44 Draft 2/14/2024
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City of Wasco
Statement of Revenues, Expenditures and Changes in Net Position Proprietary Funds
For the year ended June 30, 2023
Water Refuse CNG
Reclamation Water Collection Public Fueling
and Sewer Utility & Disposal Transportation Station Totals CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from customers, including cash deposits 2,165,139$ 3,141,728$ 3,507,373$ (112,145)$ 102,644$ 8,804,739$ Cash received from rental activities 145,243 - - - - 145,243 Cash received from reimbursements and cost recoveries - 381,080 35,573 - - 416,653 Cash paid to suppliers (968,754) (2,063,502) (1,674,707) (236,341) (123,708) (5,067,012) Cash paid to employees (915,434) (939,408) (1,502,957) (306,620) (4,419) (3,668,838) Net cash provided by (used in) operating activities 426,194 519,898 365,282 (655,106) (25,483) 630,785 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Cash transferred from other funds 106 428,005 454 9,879 - 438,444 Cash transferred to other funds (11,223) (21,462) (21,854) - - (54,539) Interfund borrowings- 563,649 - 543,227 - 1,106,876 Connection fees 385,327 - - - - 385,327 Subsidy from TDA revenues - - - 282,014 - 282,014 Subsidy from grants - 57,255 3,291 - - 60,546 Net cash provided by (used in)
noncapital financing activities 374,210 1,027,447 (18,109) 835,120 - 2,218,668 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:

Purchase of ca
pital assets (427,253) (566,808) (717,245) (205,615) - (1,916,921) Net cash provided by (used in)
capital and related financing activities (427,253) (564,143) (717,245) (182,735) - (1,891,376) CASH FLOWS FROM INVESTING ACTIVITIES:

Interest received 77,261 132,474 46,748 - 2,512 258,995 Net cash provided by (used in) investing activities 77,261 132,474 46,748 - 2,512 258,995 Net cash flows 450,412 1,115,676 (323,324) (2,721) (22,971) 1,217,072 CASH AND INVESTMENTS - Beginning of year 6,463,818 11,333,990 4,153,490 11,753 239,164 22,202,215 CASH AND INVESTMENTS - End of year 6,914,230$ 12,449,666$ 3,830,166$ 9,032$ 216,193$ 23,419,287$

RECONCILIATION OF OPERATING INCOME (LOSS) TO NET
CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES:

Operating income (loss) (7,033)$ 66,589$ 280,788$ (599,509)$ (37,929)$ (297,094) Adjustments to reconcile operating income (loss) to
net cash provided by (used in) operating activities:

Depreciation 636,975 462,184 261,047 51,182 27,240 1,438,628 (Increase) decrease in accounts receivable (151,129) 53,988 (1,540) (119,495) (1,528) (219,704) Increase (decrease) in accounts payable 2,779 (50,837) (33,987) (19,266) (7,740) (109,051) Increase (decrease) in accrued liabilities 3,836 2,171 3,348 219 41 9,615 Increase (decrease) in deposits payable (3,381) 28,919 (4,031) - - 21,507 Increase (decrease) in compensated absences (6,079) 4,585 (2,892) (237) (19) (4,642) Increase (decrease) in net pension liability 510,229 579,654 973,722 196,959 (1,966) 2,258,598 Increase (decrease) in deferred inflows of resources (320,746) (354,696) (658,639) (67,696) (5,053) (1,406,830) Increase (decrease) in deferred outflows of resources (239,257) (272,659) (452,534) (97,263) 1,471 (1,060,242) Net cash provided by (used in) operating activities 426,194$ 519,898 $ 365,282 $ (655,106) $ (25,483) $ 630,785 $ Business-Type Activities - Enterprise Funds
See accompanying notes to the basic financial statements. 45 Draft 2/14/2024
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Fiduciary Fund Financial Statements
The RDA Successor Agency Private Purpose Trust Fund accounts for monies received from the Kern County Auditor Controller for the repayment of the enforceable obligations of the former Wasco Redevelopment Agency. These funds are restricted for the sole purpose of payment of items on an approved Recognized Payment Obligation Schedule (ROPS).

The Wasco Public Financing Authority Custodial Fund is used to account for assets held by the City of Wasco Public Financing Authority as an agent for various local governments and other entities.
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City of Wasco
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2023
RDA Wasco Public
Successor Agency Financing
Private Purpose Authority
Trust Fund Custodial Fund
ASSETS
Cash and investments 572,525$ 561,090$
Investments with fiscal agents - restricted - 410,226 Receivables, net 75,300 1,439
Total assets 647,825 972,755

LIABILITIES

Accounts payable - 75,782
Due to County of Kern 647,825 -
Total liabilities 647,825 75,782

NET POSITION
Held in trust for Wasco Public Financing Authority - 896,973 Total Net Position -$ 896,973$ See accompanying notes to the basic financial statements. 49 Draft 2/14/2024
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City of Wasco
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the year ended June 30, 2023
RDA Wasco Public
Successor Agency Financing
Private Purpose Authority
Trust Fund Custodial Fund
ADDITIONS:

Property taxes -$ 118,667$
Investment earnings - 3,667 Total additions - 122,334
DEDUCTIONS:

Administration fees - 20,884 Interest expense - 15,166
Debt service principal payment - 70,000 Total deductions - 106,050
Change in net position - 16,284 NET POSITION:

Beginning of year - 880,689 End of year - $ 896,973$
See accompanying notes to the basic financial statements. 50 Draft 2/14/2024
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NOTES TO BASIC

FINANCIAL STATEMENTS

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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accompanying financial statements of the City of Wasco (the "City") have been prepared in conformity with U.S. generally accepted accounting principles as prescribed by the Governmental Accounting Standards Board (GASB). The following summary of th e City’s more significant accounting policies is presented to assist the reader in interpreting the ba sic financial statements and other data in this report.

These policies should be viewed as an integral part of the accompanying basic financial statements.

A. Reporting Entity
The City of Wasco, California was incorporated on December 17, 1945. Th e City is a full-service city and operates under a Council - Manager form of gove rnment, providing the following services: general government; public safety; public works; and development and conservation. The City is located in Kern County approximately 25 miles northwest of Bakersfield, the County government seat.

The City has defined its reporting entity in accordance with accounting principles generally accepted in the United States of America which provide guidance for determining which governmental activities, organizations, and functions should be included in the reporting entity. The Basic Financial Statements present information on the activities of the reporting en tity, including all of the fund types of the City (the primary government) and its component units.

Accounting principles generally acce pted in the United States of America require that the component units be separated into blended or discre tely presented units for reporting pu rposes. Although legally separate entities, blended component units are, in substance, part of the City’s operations. Therefore, they are reported as part of the primary government. Discre tely presented component units are reported in a separate column in the basic financial statements to emphasize that they are legally separate from the City.

The City has no discretely presented component units.

Blended Component Units
On March 6, 1989, the City and the former Wasco Redevelopment Agency entered into a Joint Exercise of Powers Agreement establishing the Wasco Public Financ ing Authority (the "Authori ty") for the purpose of issuing its bonds to be used to provide financial assistance to the City, the Agency or any other public entity of the State of California. The funds of this componen t unit are reported in the Special Revenue Funds and the Custodial Fund. Separate financial statements are not available for the Authority. The City Council of Wasco is the governing body for the Authority.

B. Basis of Presentation
Government-Wide Financial Statements
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the nonfiduciary activiti es of the primary government and its component units.

Governmental activities, which normally are support ed by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. Likewise, the primary government is reported separately from certain legally separate component units for which the primary government is financially accountable. 53 Draft 2/14/2024
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

1. SUMMARY OF SIGNIFICANT AC COUNTING POLICIES, Continued B. Basis of Presentation, Continued
For the most part, the effect of interfund activity has been removed from the government-wide financial statements. Exceptions to this general rule are paym ents-in-lieu of taxes where the amounts are reasonably equivalent in value to the interfun d services provided and other charges between the City’s sewer, water and refuse function and various other functions of the government. Eliminations of these charges would distort the direct costs and program revenues reported for the various functions concerned.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expens es are those that are clea rly identifiable with a specific function or segment. Indire ct expenses have been allocated to ma jor functions in order to present a more accurate and complete picture of the cost of services. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues.

Separate financial statements are provided for governmental funds, prop rietary funds and fiduciary funds, even though the fiduciary funds are excluded from the government-wide financial statements. Major individual governmental funds and ma jor individual enterprise funds are reported as separate columns in the fund financial statements.

Fund Financial Statements
The accounting system of the City is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. Each fund is accounted for by providing a separate set of self- balancing accounts that constitute its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund equity, revenues, and expenditures /expenses. Funds are organized into three major categories: governmental, proprietary, and fiduciary. An emphasis is placed on major funds within the governmental and proprietary categories. A fund is cons idered major if it is the primary operation fund of the City or meets the following criteria:
a. Total assets and deferred outflows of resources, liabilities and deferred inflows of resources, revenues, or expenditures/expenses of that individual governmental or enterprise fund are at least 10 percent of the corresponding total for all funds of that category or type; and b. Total assets and deferred outflows of resources, liabilities and deferred inflows of resources, revenues, or expenditures/expenses of the individual governmental fu nd or enterprise fund are at least 5 percent of the corresponding total for all governmental and enterprise funds combined. c. The government has determined that a fund is important to the financial statement user. 54 Draft 2/14/2024
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

1. SUMMARY OF SIGNIFICANT AC COUNTING POLICIES, Continued B. Basis of Presentation, Continued
The major funds are as follows:

Governmental Funds
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 another fund. The revenues of the General Fund consist mostly of property tax, sales tax, motor vehicle tax, and franchise fees.

The California High-Speed Rail Fund is used to accoun t for funds received from the California High Speed Rail fund……..

The TDA Fund accounts for revenues allocated by the Kern Council of Governments under the Transportation Development Act (TDA). Revenues receiv ed are held in this fund and transferred to the Public Transportation Fund and Streets Fund when actual costs of transportations, repairs to streets or replacement of streets are incurred.

The CalHOME Reuse Fund accounts for the several rounds of fund ing received from the CalHOME Program and as loans are repaid the money is plac ed in the CalHOME Reuse Fund. The CalHOME Reuse money is available to continue funding eligible activities.

The RDA Low & Moderate Income Housing fund is a special revenue fund type that accounts for the required 20% set-aside of tax revenues specifically to be used toward low and moderate income housing projects as required by State law.

The Park Impact Fund is a special revenue fund type th at accounts for park impact fees collected from new residential developments within the city. These fees are used by the City to provide park and recreational facilities that reasonably serve the new development.

The ARPA is a is a special revenue fund type that accounts for the American Rescue Plan Act Funding and related expenditures.
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

1. SUMMARY OF SIGNIFICANT AC COUNTING POLICIES, Continued B. Basis of Presentation, Continued
Fund Financial Statements, Continued
Proprietary Funds
The Water Reclamation and Sewer Fund is used to a ccount for the provisions of sewer service to the residents of the City. All activities necessary to provide such service are accounted for in this fund.

The Water Utility Fund is used to a ccount for the provisions of water service to residents of the City. All activities necessary to provide such service are accounted for in this fund.

The Refuse Collection and Disposal Fund is used to a ccount for the collection and disposal of refuse within the City. All activities necessary to provide such service are accounted for in this fund.

The Public Transportation Fund accounts for the operations of a Dial-A-Ride system for general transportation of all citizens and a Social Services System which transports seniors and handicapped.

The Compressed Natural Gas (CNG) Fueling Station Fund accounts for two fill pumps available to the City of Wasco, Local School Districts, and the general public.

Fiduciary Fund
The RDA Successor Agency Private Purpose Trust Fund accounts for monies received from the Kern County Auditor Controller for the repayment of th e enforceable obligations of the former Wasco Redevelopment Agency. These funds are restricted for the sole purpose of payment of items on an approved Recognized Payment Obligation Schedule (ROPS).

The Wasco Public Financing Authority Custodial Fund is used to account for assets held by the City of Wasco Public Financing Authority as an agent for various local governments and other entities.

C. Measurement Focus and Basis of Accounting
Measurement focus is a term used to describe “w hich” transactions are reco rded within the various financial statements. Basis of accounting refers to “when” transactions are recorded regardless of the measurement focus applied.

Measurement Focus
On the government-wide Statement of Net Position and the Statement of Activities, both governmental and business-like activities are presented using the economic resources me asurement focus. The accounting objectives of the economic measurement focus are th e determination of operating income, changes in net position (or cost recovery), financial position, and cash flows. All assets and liabili ties (whether current or noncurrent) associated with their activities are reported. 56 Draft 2/14/2024
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

1. SUMMARY OF SIGNIFICANT AC COUNTING POLICIES, Continued C. Measurement Focus and Basi s of Accounting, Continued Measurement Focus
In the fund financial statements, the “current financ ial resources” measurement focus or the “economic resources” measurement focus is used as appropriate:

1. All governmental funds utilize a “current financia l resources” measurement focus. Only current financial assets and liabilities ar e generally included on their balance sheets. Their operating statements present sources and uses of availa ble spendable financial resources during a given period. These funds use fund balance as their meas ure of available spendable financial resources at the end of the period.

2. The proprietary fund, and the fiduciary funds utiliz es an “economic resources” measurement focus.

It Equity is classified as net position.

Basis of Accounting
In the government-wide Statement of Net Position and Statement of Activities, both governmental and business-like activities are presente d using the accrual basis of accoun ting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability is incurred or economic asset used. Revenues, expenses, gains, losses, assets, and liabilities resulting from exchange and exchange-like transactions are recognized when the exchange takes place.

In the fund financial statements, governmental funds are presented on the modified accrual basis of accounting. Under this modified accrual basis of accounting, revenues are reco gnized when “measurable and available”. Measurable means knowing or being ab le to reasonably estimate the amount. Available means collectible within the current period or soon enough thereafter to pay current liabilities. Revenues which are susceptible to accrual include property taxe s and special assessments that are levied for and due for the fiscal year and collected within 60 days after ye ar-end. Licenses, permits, fines, forfeits, charges for services and miscellaneous revenues are recorded as governmental fund type revenues when received in cash because they are not generally measurable until actually received. Revenue from taxpayer assessed taxes, such as sales taxes, are recognized in the accounting period in which they became both measurable and available to finance expenditures of the fiscal period. Grant fund s and reimbursements of expenses under contractual agreements are reported in governmental fund types and are recorded as a receivable when earned rather than when susceptible to accrual. Generally, this occurs when authorized expenditures are made under the grant program or contractual agr eement. Expenditures are recognized when the fund liability is incurred, if measurable , except for unmatured interest on long-term debt, which is recognized when due.

The accrual basis of accounting is followed by the pr oprietary fund and fiduciar y funds. Under the accrual basis of accounting, revenues are recognized when earn ed and expenses are recorded when the liability is incurred or economic asset used.

Proprietary funds distinguish oper ating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing goods and services in connection with a proprietary fund’s principal ongoing operations. Operating expenses for enterprise fu nds include the cost of sales and services, administrative expenses and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. 57 Draft 2/14/2024
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

1. SUMMARY OF SIGNIFICANT AC COUNTING POLICIES, Continued D. Assets, Liabilities, Net Position or Equity, and Other Financial Statement Items Cash and Investments
Cash and investment balances of each of the City’s funds, except for funds required to be held by outside fiscal agents under the provisions of bond indentures, are pooled in order to take advantage of an effective investment strategy. Income earned from pooled inve stments is allocated to each of the funds based on average pooled cash balances during the year. Deficit cash balances are cl assified as due to other funds and funded by the General Fund or related operating fund.

Statues authorize investments in obligations of the United States Treasury, agencies and instrumentalities, commercial paper, bakers’ acceptances, repurchase agreements, money market funds, and investment pools. Investments are primarily comprised of holdings in investment pools, certificates of deposit, corporate bonds, muni bonds, and mutual funds. Investments are stated at fair value.

Investment of debt proceeds held by bond trustees ar e governed by the provisions of the Agency’s debt agreement rather than the general provisions of the California Government Code.

For purposes of the Combined Statement of Cash Fl ows for the Proprietary fund types, cash and cash equivalents includes all pooled cash investments, no n-pooled restricted cash and restricted investments with an original maturity of three months or less. The City considers the investments held in LAIF, CSJVRMA, and CalTRUST to be de mand deposit accounts where funds may be withdrawn and deposited at any time without prior notice or penalty.

Receivables and Payables
Activity between funds that are representative of le nding/borrowing arrangements outstanding at the end of the fiscal year are referred to as interfund receiv ables/interfund payables (i.e., the current portion of interfund loans) or advances to/from other funds (the noncurrent portion) of interfund loans. All other outstanding balances between funds are reported as interfund receivables/ interfund payables. Any residual balances outstanding between the governmental activities and the busi ness-type activities are reported in the government-wide financial statements as internal balances.

Advances between funds, as reported in the fund financ ial statements, are offset by a fund balance reserve account in applicable governmental funds to indicate that they are no t available for appropriation and are not expendable available financial resources. All trad e and tax receivables are shown net of an allowance for uncollectible accounts and estimated refunds due.
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

1. SUMMARY OF SIGNIFICANT AC COUNTING POLICIES, Continued D. Assets, Liabilities, Net Position or Equity, and Other Financial Statement Items, Continued Property Taxes
Secured property taxes are levied during September of each year for the fiscal year beginning with the preceding July 1 and ending the following June 30. Th ey become a lien on real property on January 1 preceding the fiscal year for which taxes are levied. The Kern County Assessor establishes the value of the property on January 1. Taxes are payable in two in stallments on November 1 and February 1 and are delinquent if not paid by December 10 and April 10, re spectively. In 1978, a state constitutional amendment (Proposition 13) provided that the tax rate be limited to 1% of market value, levied only by the County and shared with all other jurisdiction s. Such limitation on the rate ma y only be increased through voter approval. The County collects property taxes and distribu tes them to taxing jurisdictions on the basis of the taxing jurisdiction’s assessed valuations and on the tax rate for voter-approved debt.

Prepaid Items
Certain payments to vendors applicable to future a ccounting periods are report ed as prepaid items using the consumption method of accounting. Prepaid items do not reflect current appropriable resources and, thus, an equivalent portion of fund balance is reported as nonspendable in governments funds.

Capital Assets and Depreciation
Capital assets, which include proper ty, plant, equipment and infrastructure assets (e.g., roads, traffic signals, drainage systems and similar items), are report ed in the applicable governmental or business type activities column in the government-wide financial st atements. Capital assets are defined by the City as assets with an initial cost of more than $5,000 ($50,000 for infrastructure) and an estimated life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed.

Donated capital assets are recorded at acquisition value at the date of donation.

The cost of normal maintenance and repairs that do no t add to the value of the asset or materially extend asset lives are not capitalized.

Property, plant and equipment of the primary governme nt as well as the component units, are depreciated using the straight-line method over the following estimated useful lives:

Assets Years
Buildings 40
Improvements other than buildings 20
Machinery and Equipment 5 - 8
Infrastructure 20 - 75
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

1. SUMMARY OF SIGNIFICANT AC COUNTING POLICIES, Continued D. Assets, Liabilities, Net Position or Equity, and Other Financial Statement Items, Continued Compensated Absences
It is the City’s policy to permit employees to accumulate earned but unused vacation, comp time, and sick pay benefits. Accumulated sick leave is available for illness or personal use but not paid out to employees.

Vacation and comp time pay liabilities are calculated at full value based on the employee’s current rate of pay. All compensated absence pay is accrued when incurred in the government-wide, proprietary, and fiduciary fund financial statements. A liability for these amounts is reported in governmental funds only if they have matured, for example, as a result of employee resignations and retirements.

Pensions
The City implemented GASB Statements No. 68 “Acco unting and Financial Reporting for Pensions – an amendment of GASB Statement No. 27” and No. 71 “Pension Transition for Contributions Made Subsequent to the Measurement Date – an amendment to GASB Statement No. 68”.

In government-wide and proprietary financial statements, retirement plans (pensions) are required to be recognized and disclosed using the accrual basis of accounting, regardless of the amount recognized as pension expenditures on the governmental fund st atements, which use the modified accrual basis of accounting.

In general, the City recognizes a ne t pension liability that represents the City’s proportionate share of the excess of the total pension liability ov er the fiduciary net position of th e pension reflected in the actuarial reports provided by CalPERS. The net pension liability is measured as of the City’s prior fiscal year-end.

Changes in the net pension liability are recorded in the period incurred as pension expense or as deferred inflows of resources or deferred outflows of resour ces depending on the nature of the change. The change in net pension liability that are recorded as deferred inflows of resources or deferred outflows of resources (that arise from changes in actuarial assumptions or other inputs and differences between expected or actual experience) are amortized st raight-line over the average expect ed remaining service lives of all members that are provided with bene fits as of the beginning of the measurement period and are recorded as a component of pension expense.

For purposes of measuring the net pension liability and deferred outflows/inflows or resources relating to pension and pension expense, information about the fidu ciary net position of the City’s pension plan with CalPERS and additions to/deductions from the plan’s fi duciary net position have been determined on the same basis as they are reported by CalPERS. For th is purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms.

Investments are reported at fair value.Projected ea rnings on pension investments are recognized as a component of pension expense. Differences between proj ected and actual investment earnings are reported as deferred inflows of resources or deferred outflo ws of resources and amortized as a component of pension expense on a closed basis over a five-year period. 60 Draft 2/14/2024
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

1. SUMMARY OF SIGNIFICANT AC COUNTING POLICIES, Continued D. Assets, Liabilities, Net Position or Equity, and Other Financial Statement Items, Continued Long-Term Obligations
In the government-wide financial statements and proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type acti vities, or proprietary fund type statement of net position. Initial-issue bond premiums and discounts, as well as issuance costs, are deferred and amor tized over the life of the bonds using the straight-line method. The difference between the reacquisition price of refunding bonds and the net carrying amount of refunded debt (deferred amount on refunding) is amortized over the shorter of the lives of the refunding debt or remaining life of the re funded debt. Bonds payables are reported net of the unamortized portion of applicable premium, discount or deferred amou nt on refunding. Amortization of bond premiums or discounts, and deferred amounts on refunding are included in interest expense. Bond issuance costs, except for prepaid bond insurance are expenses in th e year of issuance. Prepaid bond insurance is deferred and amortized over the life of the bond.

In the fund financial statements, governmental fund types recognize bond premiums, discounts and issuance costs during the period issued. The face amou nt of debt issued is reported as other financing sources. Premiums received are reported as other financ ing sources, while discounts are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Deferred Outflows and Inflows of Resources
Pursuant to GASB Statement No. 63, “Financial Repo rting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position,” and GASB Statement No. 65, “Items Previously Reported as Assets and Liabilities,” the City recognizes deferred outflows and inflows of resources.

In addition to assets, the Statement of Financial Position will someti mes report a separate section for deferred outflows of resources. A deferred outflow of resources is defined as a consumption of net assets that applies to a future reporting period and so will not be recognized as an expense or expenditure until then.

In addition to liabilities, the Stat ement of Financial Position will some times report a separate section for deferred inflows of resources. A deferred inflows of reso urces is defined as an acquisition of net assets that applies to a future reporting period and so will not be recognized as revenue until then. 61 Draft 2/14/2024
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

1. SUMMARY OF SIGNIFICANT AC COUNTING POLICIES, Continued D. Assets, Liabilities, Net Position or Equity, and Other Financial Statement Items, Continued Net Position
The government-wide and business-type activities fund financial statements utilize a net position presentation. Net position is categorized as follows:

Net Investment In Capital Assets – This category groups all capital assets, including infrastructure, into one component of net position. Accumulated depreciati on and the outstanding balances of debt that are attributable to the acquisition, construction or impr ovement of these assets reduce the balance in this category.

Restricted Net Position – This category presents external restrictions imposed by creditors, grantors, contributors or laws or regulations of other go vernments and restrictions imposed by law through constitutional provisions or enablin g legislation. The government-wide statement of net position reports $13,025,283 of restricted net position, of which $11,289,459 is restricted externally by grantors, creditors, or laws or regulations of other governments and $1,735,824 is restricted by enabling legislation.

Unrestricted Net Position – This category represents net position of the City, not restricted for any project or other purpose.

When both restricted and unrestricted net position are av ailable, it is the City’s policy to use restricted net position first, and then unrestricted net position as they are needed.

Fund Balance – Government Funds
Fund balances of the governmental funds are presented in the financial st atements based on classifications that comprise a hierarchy that is based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent.

Fund balances are classified as follows:

Nonspendable – Amounts that cannot be spent either because they are not in a spendable form or because they are legally or contractually required to be maintained intact.

Restricted – Amounts restricted by external sources (credi tors, laws of other governments, etc.) or by constitutional provision or enabling legislation.

Committed – Amounts that are obligated to a specific purpose which are internally imposed by the government through formal action (Ordinances and Reso lutions) at the highest level of decision making authority (City Council). These commitments can only be overturned by a like action.

Assigned – Amounts that are intended to be used for sp ecific purposes that are considered neither restricted nor committed. Undesignated excess Fund Balances may be assigned by the City Council, City Manager, or Finance Director for specific purposes through the budget process or agenda items. The assigned designation may be reversed by the City Council at any public meeting. 62 Draft 2/14/2024
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

1. SUMMARY OF SIGNIFICANT AC COUNTING POLICIES, Continued D. Assets, Liabilities, Net Position or Equity, and Other Financial Statement Items, Continued Net Position, Continued
Unassigned – Residual positive fund balances within th e General Fund, which have not been classified within the other above mentioned categories. Unassi gned Fund Balances may also include negative balances for any governmental fund if expenditures ex ceed amounts restricted, committed, or assigned for those specific purposes.

When expenditures are incurred for purposes for which all restricted, committed, assigned, and unassigned fund balances are available, the City’s policy is to apply in the following order, except for instances wherein an ordinance specifies the fund balance: Restricted, Committed, Assigned, and Unassigned.

The City does not have a formal minimum fund balance requirement.

Appropriated Budget and Budgetary Control
The City Council is required to ad opt an annual budget resolution by Ju ly 1 of each fiscal year for the General, Special Revenue, Debt Service and Capital Pr ojects funds. The budgets are presented for reporting purposes on a budgetary basis consistent with accounting principles generally accepted in the United States of America. The City of Wasco Public Financing Authority does not adopt a budget for its general fund.

The appropriated budget is prepared by fund, func tion, and department. The City Manager may make transfers of appropriations within a department. Trans fers of appropriations between departments requires the approval of the council. The legal level of budgetary control (i.e., the level at which expenditures may not legally exceed appropriations) is the department level. Unexpended or unencumbered appropriations lapse at the end of the fiscal year . Encumbered appropriations are reappropriated in the ensuing year’s budget.

The City Council adopts budgets for the Enterprise. Ho wever, all Proprietary fund types are accounted for on a cost of service (net income), or “capital maintenance” measurement focus. As a result, budget comparisons are impractical. Additionally, the City is not legally mandated to report the results of operations for these Proprietary fund types on a budget comparison basis; therefore, budgetary data related to these funds has not been presented.

Use of 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 and liabilities and disclosure of contin gent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period.

Actual results could differ from those estimates.
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

1. SUMMARY OF SIGNIFICANT AC COUNTING POLICIES, Continued D. Assets, Liabilities, Net Position or Equity, and Other Financial Statement Items, Continued Deferred Compensation Plan
The City offers its employees a deferred compensati on plan created in accordance with the Internal Revenue Code Section 457. The plan, available to all City employees, permits them to defer a portion of their salary until future years. Th e deferred compensation is not availa ble to employees until termination, retirement, death, or unforeseeable emergency.

The laws governing deferred compensati on plan assets require plan assets to be held in a Trust for the exclusive benefit of plan participants and their benefici aries. The assets, all property and rights purchased with such amounts and all income attributable to such amounts, are held in trust for the exclusive benefit of the participants and the beneficiaries. The plan is administered by independent plan administrators through administrative service agreements and henc e they have been excluded from these financial statements.

In the year 2021, The City has evaluated the requiremen ts of GASB Statement No. 84, Fiduciary Activities and GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensati on Plans and determined that plan didn’t meet the criteria to be reported as a fiduciary activity, as required by the above Statem ents. Moreover, the plan is classified as other employee benefit plan for financial reporting purposes per GASB 97 requirements.

2. CASH AND INVESTMENTS
The City pools all of its cash and investments except those funds required to be held by outside fiscal agents under the provisions of bond indentures.

The following is a summary of the City’s cash and investments as classified in the accompanying financial statements:

Pooled Cash and Investments - Governmental Funds 38,033,195$ Pooled Cash and Investments - Business-type Funds 23,419,287 Fiduciary Funds:

Cash and Investments - WPFA 561,090
Restricted Investments - WPFA 410,226
Cash and Investments - RDA Successor Private Purpose Trust 572,525 Total 62,996,323$
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

2. CASH AND INVESTMENTS, Continued
Cash and investments on June 30, 2023 consist of the following:

A. Deposits:

The carrying amount of the City’s cash deposit was $4, 736,056 on June 30, 2023. Balance before reconciling amounts were a positive amount of $6,236,386 on June 30, 2023. The City has waived collateral requirements for cash deposits, which are fully insu red up to $250,000 by the Federal Deposit Insurance Corporation. The remaining amount was collateralized with securities pledged by the pledging financial Institution as permitted by the California Government Code.

The California Government Code requires that a financia l institution secure deposit made by state or local governmental units by pledging securities in an undi vided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the tota l amount deposited by the public agencies. California law also allows financial institutions to secure public agency deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposi ts. As of June 30, 2023, all of the City’s deposits with financial institutions in excess of federal depository insurance limits were he ld in fully collateralized accounts, as permitted by the California Government Code.

Under Government Code Section 53655, the placement of securities by a bank or savings and loan association with an Agent of Depository has the effect of perfecting the security interest in the name of the local governmental agency.

Cash on hand 2,500$
Deposits with financial institutions 4,736,056
Total Cash on hand and deposits 4,738,556
Money Market 4,040,330
Central San Joaquin Valley RMA Pool (CSJVRMA) 2,183,156 Local Agency Investment Funds (LAIF) 46,784,705
CalTrust 4,839,350
Cash and investments with fiscal agents 410,226
Total investments 58,257,767
Total cash and investments 62,996,323$
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

2. CASH AND INVESTMENTS, Continued
B. Investment Valuation
The City categorizes the fair value measurements of its investments based on the hierarchy established by Generally Accepted Accounting Principles (GAAP). Th e fair value hierarchy, which has three levels, is based on the valuation inputs used to measure an asse t’s fair value: 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. All the City’s investments are valued using Level 1 inputs based on quoted market prices. The City had the following investments on June 30, 2023:

The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the over sight of the Treasurer of the State of California.

The City’s investments with LAIF on June 30, 2023, include a portion of the pool funds invested in Structured Notes and Asset-Backed Securities. These investments include the following:

Structured Notes – are debt securities (other than asse t-backed securities) whose cash flow characteristics (coupon rate, redemption amount, or stated maturi ty) depend upon one or more indices and/or have embedded forwards or options.

Asset-Backed Securities – the bulk of which are mo rtgage-backed securities, en title their purchasers to receive a share of the cash flows from a pool of assets such as principal and interest repayments from a pool of mortgages (such as Collateralized Mortgage Obligations) or credit card receivables.

As of June 30, 2023, the City had $46,784,705 invested in LAIF, which had invested 2.78% of the pool investment funds in Structured Notes and Asset-Backed Securities as compared to 1.88% in the previous year. The LAIF fair value factor of 0.984828 was used to calculate the fair value of the investments in LAIF.

Total Fair
Investment Type Value Level 1 Inputs Level 2 Inputs Level 3 Inputs Investments - $ - $ - $ - $ Total - - $ - $ - $ Investments not subject to leveling:

Money Market 4,040,330
Central San Joaquin Valley RMA Pool (CSJVRMA) 2,183,156 Local Agency Investment Funds (LAIF) 46,784,705
CalTrust 4,839,350
Cash and investments with fiscal agents 410,226
Total 58,257,767 $
Fair Value Measurements Using
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Notes to Basic Financial Statements
For the Year Ended June 30, 2023

2. CASH AND INVESTMENTS, Continued
B. Investment Valuation, Continued
The City is a member of CSJVRMA for the purp ose of pooling insurance coverage. The CSJVRMA maintains an investment pool which is available to its members. The City invested cash in this pool which is highly liquid. Deposits can be converted to cash within 24 hours without loss of interest. Included in the pool’s investment portfolio are securities that are wi thin the statutory limits im posed by government code.

The pool’s and the City’s exposure to credit, market, or legal risk is not available. The fair value of the City’s position in the pool is the same as the value of th e pool shares. CSJVRMA is regulated by the California Government Code.

CalTRUST is a Joint Powers Authority created by public agencies in 2005 to provide a convenient method for public agencies to pool their asse ts for investment purposes. It is governed by a Board of Trustees made up of experienced local agency treasurers and invest ment officers. The Board sets overall policies for the program and selects and supervises the activities of the investment manager and other agents. Any California public agency that is au thorized to join a Joint Powers Aut hority can participate in CalTRUST.

The specific sections of the California Government Code that govern participation in CalTRUST are Sections 6500 and 6509.7, which offers four account options – Government Fund, Money Market Fund, Short-Term Fund and Medium-Term Fund with varying interest rates and terms of length of deposit and withdrawals.

C. Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely a ffect the fair value of an investment. Generally, the longer the ma turity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways t hat the City's interest rate risk is mitigated is by purchasing a combination of shorter term and longer -term investments and by timing cash flows from maturities so that a portion of the portfolio is maturi ng or coming close to matu rity evenly over time as necessary to provide the cash flow and liquidity needed for operations.

The sensitivity of the fair values of the City's invest ments (including investments held by bond trustees) to market rate fluctuations is provided by the followi ng table that shows the di stribution of the City's investments by maturity as of June 30, 2023:

12 Months Total Fair
Investment Type or less 1 - 5 years Value
Money Market 4,040,330 $ - $ 4,040,330$ Central San Joaquin Valley RMA Pool (CSJVRMA) 2,183,156 - 2,183,156 Local Agency Investment Funds (LAIF) 46,784,705 - 46,784,705 CalTrust 4,839,350 - 4,839,350 Cash and investments with fiscal agents 410,226 - 410,226 Total 58,257,767 $ - $ 58,257,767$
Remaining Maturity
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Notes to Basic Financial Statements
For the Year Ended June 30, 2023

2. CASH AND INVESTMENTS, Continued
D. Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fu lfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. The actual ratings as of June 30, 2023, were as follows:

Concentration of credit risk – The City is required to disclose any investment in any one issuer that represents 5% or more of total investments. Invest ments issued or explicitly guaranteed by the U.S. government and investments in mutual funds, external investment pools, and other pooled investments are excluded from this requirem ent. As such, the City has no concentrat ion of credit risk that exceeds 5% as June 30, 2023.

Custodial credit risk – For an investment, this is the risk that, in the event of the failure of a depository financial institution, the City will not be able to reco ver the value of its investme nts or collateral securities that are in the possession of an outside party. With respect to investments, custodial credit risk generally applies only to direct investments in marketable securi ties. Custodial credit risk does not apply to a local government’s indirect investment in securities through the use of mutu al funds or government investment pools (such as LAIF).

Total Fair
Investment Type Value S&P Moody's N/A
Money Market 4,040,330 $ Not rated
Central San Joaquin Valley RMA Pool (CSJVRMA) 2,183,156 Not rated Local Agency Investment Funds (LAIF) 46,784,705 Not rated CalTrust 4,839,350 Not rated
Cash and investments with fiscal agents 410,226 Not rated Total 58,257,767 $
Rating as of Fiscal Year-End
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Notes to Basic Financial Statements
For the Year Ended June 30, 2023

3. RECEIVABLES
Receivables on June 30, 2023 consist of the following:

4. INTERFUND ACTIVITIES
Due to/from Other Funds - These balances represent short-term lo ans between funds for cash shortages or expenditures and are expected to be reimbursed with in one year. The composition of due to/from balances at June 30, 2023 consisted of the following:

California RDA Low Non-Major
General High-Speed Income Governmental Total
Governmental Activities Funds Rail TDA Housing Funds Governmental Taxes receivable 1,052,210$ -$ -$ -$ -$ 1,052,210$ Due from governments 51,868 - 406,401 9,513 - 467,782 Miscellaneous Receivable 421,753 346,106 - - - 767,859 Allowance for doubtful accounts (10,586) - - - - (10,586) Total 1,515,245$ 346,106 $ 406,401$ 9,513$ -$ 2,277,265$ Water Refuse
Reclamation Water Collection Public CNG Fueling Total
Business-Type Activities And Sewer Utility And Disposal Transportation Station Business-Type Accounts receivable 401,079$ 587,371 $ 682,272$ -$ -$ 1,670,722$ Due from governments - - - 185,069 - 185,069 Miscellaneous Receivable 16,519 6,533 - - (2,152) 20,900 Allowance for doubtful accounts (18,325) (26,455) (20,471) - - (65,251) Total 399,273$ 567,449 $ 661,801$ 185,069$ (2,152)$ 1,811,440$ Due From Due To
Fund Other Funds Other Funds
Governmental Activities
General Fund 828,045 $ - $
California High-Speed Rail Grant - 91,912 TDA - 189,341
Non-Major Funds - 3,565
Total Governmental Funds 828,045 284,818
Proprietary Funds
Public Transportation - 543,227
Total Due From/To 828,045 $ 828,045 $
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

4. INTERFUND ACTIVITIES Continued
Transfers Between Funds – With the Council approval, resources may be transferred from one City fund to another. Transfers between funds during the fiscal year ended June 30, 2023, were as follows:

General Fund transfers in of $2,106,262 consist of $1,124,723 ARPA related expenditures, and $927,000 from Non-Major Funds to be applied to street operations and various street capital projects, and $11,223 from Water Reclamation & Sewer Fund, $21,462 from Water Utility Fund & $21,854 from Refuse Collection & Disposal Fund for Munis software upgrades.

Transfers into Watery Utility fund or $346,106 from the Ca lifornia High-Speed Rail was relating to water well project.

Transfers Out
General
Fund
Water
Reclamation
and Sewer Water Utility
Refuse
Collection
and Disposal
Public
Transportation
Total
Transfers
out
Governmental Funds
General Fund -$ 106$ 81,899$ -$ 9,879$ 91,884$ California High-Speed Rail - - 346,106 - - 346,106 ARPA Grant 1,124,723 - - - - 1,124,723 Non-Major Funds 927,000 - - 454 - 927,454 Proprietary Funds
Water Reclamation and Sewer 11,223 - - - - 11,223 Water Utility 21,462 - - - - 21,462 Refuse Collection and Disposal 21,854 - - - - 21,854 Total Transfers In 2,106,262$ 106$ 428,005$ 454$ 9,879$ 2,544,706$ Transfers In
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Notes to Basic Financial Statements
For the Year Ended June 30, 2023

5. CAPITAL ASSETS
Governmental Activities Capital asset for the year ended June 30, 2023, was as follows:

Depreciation expense for capital assets was charged to functions as follows:

Balance Deletions/ Balance
Governmental Activities June 30, 2022 Additions Adjustment Transfers June 30, 2023 Capital Assets Not Being Depreciated
Land 3,560,554$ -$ -$ -$ 3,560,554$ Construction in Progress 731,793 959,492 14,310 (335,005) 1,370,590 Total Capital Assets Not Being Depreciated 4,292,347 959,492 14,310 (335,005) 4,931,144 Capital Assets Being Depreciated
Land Improvements 9,099,511 - - - 9,099,511 Construction 4,824,669 140,666 (14,310) 335,005 5,286,030 Infrastructure 28,146,022 7,021 - - 28,153,043 Machinery and Other 2,476,482 237,988 - - 2,714,470 Vehicles 1,429,792 828,194 - - 2,257,986 Total Capital Assets Being Depreciated 45,976,476 1,213,869 (14,310) 335,005 47,511,040 Less Accumulated Depreciation For
Land Improvements 6,220,077 452,004 - - 6,672,081 Construction 1,106,274 98,572 - - 1,204,846 Infrastructure 7,436,793 365,953 - - 7,802,746 Machinery and Other 1,614,834 97,319 - - 1,712,153 Vehicles 1,209,390 71,305 - - 1,280,695 Total Accumulated Depreciation 17,587,368 1,085,153 - - 18,672,521 Total Capital Assets Being Depreciated, Net 28,389,108 128,716 (14,310) 335,005 28,838,519 Governmental Activities Capital Assets, net 32,681,455$ 1,088,20 8$ -$ -$ 33,769,663$ Depreciation expense for capital assets was charged to functions as follows:

General government 147,367 $
Public safety 2,321
Public works 935,465
1,085,153$
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Notes to Basic Financial Statements
For the Year Ended June 30, 2023

5. CAPITAL ASSETS, Continued
Business-Type Activities’ Capital Assets for the year ended June 30, 2023, was as follows:

Depreciation expense for Business-Type Activities were as follows:

Balance Balance
Business-Type Activities June 30, 2022 Additions Deletions Transfers June 30, 2023 Capital Assets Not Being Depreciated
Land 908,537$ -$ -$ - $ 908,537$ Construction in Progress 611,629 606,652 - - 1,218,281 Total Capital Assets Not Being Depreciated 1,520,166 606,652 - - 2,126,818 Capital Assets Being Depreciated
Land Improvements 7,210,841 - - - 7,210,841 Construction 21,117,530 17,275 - - 21,134,805 Infrastructure 11,858,762 12,844 - - 11,871,606 Machinery and Other 12,171,259 511,916 - - 12,683,175 Vehicles 4,510,713 770,350 (68,687) - 5,212,376 Total Capital Assets Being Depreciated 56,869,105 1,312,385 (68,687) - 58,112,803 Less Accumulated Depreciation For
Land Improvements 6,483,949 117,841 - - 6,601,790 Construction 8,694,095 419,427 - - 9,113,522 Infrastructure 3,535,950 150,351 - - 3,686,301 Machinery and Other 6,772,574 417,142 - - 7,189,716 Vehicles 3,574,808 333,867 (66,571) - 3,842,104 Total Accumulated Depreciation 29,061,376 1,438,628 (66,571) - 30,433,433 Total Capital Assets Being Depreciated, Net 27,807,729 (126,243) (2,116) - 27,679,370 Business-Type Activities Capital Assets, net 29,327,895$ 480,4 09$ (2,116)$ - $ 29,806,188$ Depreciation expense for Business-Type Activities were as follows:

Water Reclamation and Sewer 636,975 $
Water Utility 462,184
Refuse Collection and Disposal 261,047
Public Transportation 51,182
CNG Fueling Station 27,240
1,438,628$
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Notes to Basic Financial Statements
For the Year Ended June 30, 2023

6. ACCRUED LIABILITIES
Accrued Liabilities on June 30, 2023, as reported on the Statement of Net Position are detailed as follows:

7. LONG-TERM LIABILITIES

The compensated absences for business- t y p e a c t i v i t i e s w i l l b e p a i d b y the respective funds in which the expense was accrued. Compensated absences for gove rnmental activities are typically paid from the General Fund.

Non-Major
Governmental Total
General Fund Funds Governmental
Governmental Activities
Accrued Payroll 48,666 $ - $ 48,666$ Employee Withholdings 47,736 - 47,736 Other Liabilities 130,128 427 130,555 Total 226,530 $ 427 $ 226,957$
Water Refuse
Reclamation Water Collection Public CNG Fueling Total
And Sewer Utility and Disposal Transportation Station Business-Type Business-Type Activities
Accrued Payroll 12,163$ 11,349$ 17,031$ 2,820$ 83$ 43,446$ Accrued Interest Payable 3,272 - - - - 3,272 Total 15,435$ 11,349$ 17,031$ 2,820$ 83$ 46,718$ Balance Balance Due Within
June 30, 2022 Additions Reductions June 30, 2023 One Year Governmental Activities
Compensated Absences 118,843$ 150,259$ (129,295)$ 139,807$ 38,171 Total Governmental Activities 118,843 150,259 (129,295) 139,807 38,171 Business-Type Activities
Compensated Absences 126,845 139,482 (144,124) 122,203 47,659 Total Business-Type Activities 126,845 139,482 (144,124) 122,203 47,659 Total Statement of Net Position 245,688$ 289,741$ (273,419)$ 262,010$ 85,830$ 73 Draft 2/14/2024
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

8. UNEARNED REVENUE
Unearned Revenue consists of moneys received where the City has not yet incurred qualifying expenditures for and were as follows:

9. PUBLIC ENTITY RISK POOLS
The City maintains self-insurance programs for worker s’ compensation, general public liability, auto liability and property coverage through its memb ership in the Central San Joaquin Valley Risk Management Authority (CSJVRMA). The CSJVRMA is comp rised of 55 member cities and special districts and is organized under a Joint Powers Agreement pursuant to the California Government Code. The purpose of the CSJVRMA is to arrange and administer programs of insurance for the pooling of self-insured losses and to purchase excess insurance coverage. Each member has a representative on the Board of Directors with officers of the CSJVRMA being elected annually by the Board Members.

Liability Program: The program provides $54 million of covera ge per occurrence for general & automobile liability and public officials errors & omission coverage. CSJVRMA members self-fund the first $1 million of exposure; losses above $1 million to $54 million are co vered through CSJVRMA’s participation in the California Affiliated Risk Management Authority’s (C ARMA) excess pool. The California Affiliated Risk Management Authority (CARMA) is comprised of six-member Joint Power Authorities and is organized under a Joint Powers Agreement purs uant to the California Government Code. Losses exceeding $1 million up to $54 million are covered through reinsurance. Wi thin CSJVRMA’s $1 million retention, the City of Wasco selected a self-insured retention of $25,000. The pool shares all losses exceeding a member’s self- insured retention.

Employment Practices Liability (EPL): This program from CSJVRMA covers the EPL exposures through the Employment Risk Management Authority (ERMA). ERMA is comprised of eight members Joint Power Authorities and is organized under a Joint Powers Agreement pursuant to the California Government Code. ERMA covers $2 million for each occurrence less the members’ retained limit of $1 million.

Workers' Compensation: The program is a risk sharing pool. The Ci ty self-insures for the first $500,000 of liability. Losses in excess of $500,000, up to $5 million are covered through CSJVRMA’s participation in the Local Agency Workers’ Compensation Excess JPA (LAWCX) which is comprised of 32 different Joint Power Authorities. For excess coverage, LAWCX is a member of the California State Association of Counties Excess Insurance Authority which provides coverage up to the statutory limit.

Governmental Business-Type
Activities Activities
General Grant 100,535 $ - $
Downtown 7th Stree Project 918,055 -
Park Impact Fees 829,568 -
APRA Grant 3,918,087 -
LCTOP - Bus Purchase - 260,032 Nonmajor Funds 21,879 -
Total 5,788,124$ 260,032 $
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Notes to Basic Financial Statements
For the Year Ended June 30, 2023

9. PUBLIC ENTITY RISK POOLS, Continued
Property Insurance: The City, through its membership in CSJV RMA participates in a pooled program.

CSJVRMA members self-fund the first $25,000 of loss; losses above $25,000 to $1,000,000,000 are covered through excess property and boiler & machinery policie s. The City of Wasco’s deductible is $5,000 or $10,000 per loss.

The latest audited financial information available from CSJVRMA is for the year ended June 30, 2023 as follows:

10. RETIREMENT PLAN
A. General Information about the Pension Plans
Plan Description. The City contributes to the Miscellaneous Plan and the Safety Plan, which are both cost sharing multiple employers defined benefit pension pl an administered by the California Public Employees Retirement System (CalPERS). CalPERS acts as a common investment and administrative agent for participating public employers within the State of Ca lifornia. Benefit provisions are established by state statutes within the Public Employees’ Retirement Law. The City selects optional benefit provisions from the benefit menu by contract with CalPERS and adopts those benefits through board resolution. CalPERS issues a separate comprehensive annual financial report which is publicly available and can be obtained at CalPERS’ website under Forms and Publications.

Benefits Provided and Employees Covered . CalPERS provides retirement and disability benefits, annual cost-of-living adjustments, and death benefits to pl an members and plan benefici aries. The Miscellaneous Plan has three Tiers of benefits. Tier I – Applicable to employees hired prior to January 1, 2013, with a formula of 3% at age 60. Tier II – Also applicable to employees hired prior to January 1, 2013, with a formula of 2.5% at age 55. Tier III – Applicable to new CalPERS members hired on or after January 1, 2013, as a result of Public Employees’ Pension Reform Act of 2013 (PEPRA) with a formula of 2% at age 62. The Safety Plan with a formula of 2% at age 55 is for the Ci ty’s inactive police department and therefore has no active employees.

As of the June 30, 202
2 measurement date, the City had the following employees covered by benefit term:

Total Assets 153,984,502$
Total Liabilities 120,022,096
Total Net Position 33,962,406$
Total Revenue 73,088,767$
Total Expenses 71,300,255
Change in Net Position 1,788,512$
Safety
Tier I Tier II Tier III Plan
Active 17 4 38 -
Transferred 20 1 9 -
Separated 11 2 26 -
Retired 63 4 - 14
Miscellaneous Plan
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Notes to Basic Financial Statements
For the Year Ended June 30, 2023

10. RETIREMENT PLAN, Continued
A. General Information about the Pension Plans, Continued Contributions. Active plan members are required to contri bute 10% of their annual covered salary for Miscellaneous Plan Tier I and Tier II and 6.25% for Miscellaneous Pl an Tier III. The City makes the contributions required of City’s contract employees on their behalf and for their account for Tier 1 and Tier II. The City is also required to contribute the actuarially determined annual required contributions necessary to fund the plans. The actuarial methods and assumptions used are those adopted by the CalPERS Board of Administration. The average required employer contribu tion rate for the fiscal year 2022- 23 was 15.25% (Tier I) and 11.59% (Tier II) and 7.47% (Tier III) and 0% (Safety) of annual covered salary. The contribution requirements of th e plan members are established by State statute and the employer contribution rate is established and may be amended by CalPERS.

On June 30, 2023, the City reported net pension liability of $7,586,061 for its proportionate share of the net pension liability.

The City’s net pension liability for the Plan is measur ed as the proportionate share of the net pension liability. The net pension liability of the Plan was me asured as of June 30, 20 22, and the total pension liability used to calculate the net pension liability wa s determined by an actuarial valuation as of June 30, 2021 rolled forward to June 30, 2022 using the standard update procedure. 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 plan relative to the projected contributions of all partic ipating entities, actuarially determined. The City's proportionate share of the net pension liability for the Plan as of measurement periods June 30, 2021 and 2022 was as follows:

B. Pension Liabilities, Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources
For the year ended June 30, 2023, the City recognized pension expense of $1,122,358. On June 30, 2023, the City reported deferred outflows of resources and deferre d inflows of resources related to pensions from the following sources:

Proportion - June 30, 2021 0.06109%
Proportion - June 30, 2022 0.06568%
Change - Increase (Decrease) 0.00459%
Deferred Outflows Deferred Inflows
of Resources of Resources
Difference between Expected and Actual Experience 154,340 $ 101,790 $ Difference between Projected and Actual Investment Earnings 1,387,197 - Differences between Employer's Contributions and
proportionate Share of Contributions 119,229 51,493 Changes in Employer's Proportion 13,827 215,886 Changes in assumptions 777,196 - Pension Contributions Made Subsequent to Measurement Date 1,554,554 - Total 4,006,343$ 369,169$
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

10. RETIREMENT PLAN, Continued
B. Pension Liabilities, Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources, Continued
$1,554,554 reported 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 year ended June 30, 2024. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pension will be recognized as pension expense as follows:

Actuarial Methods and Assumptions . The total pension liability for the June 30, 2022 measurement period was determined by an actuarial valuation as of June 30, 2020, rolled forward to June 30, 2021 using standard update procedures. The total pension liability for th e measurement date June 30, 2022 were determined using the following actuarial assumptions:

*The mortality table used was developed based on Ca lPERS-specific data. The rates incorporate General Mortality to capture ongoing morta lity improvement using 80% of Scale MP 2020 published by the Society of Actuaries. For more details, please refer to the 2 021 experience study report that can be found on the CalPERS website.

Changes in Assumption . There were no changes in assumptions in fiscal year 2023. In fiscal year 2022 the discount rate was reduced from 7.15% to 6.90%.
.

Fiscal Year Ending
June 30,
2024 500,912$
2025 466,428
2026 266,847
2027 848,433
Actuarial Cost Method Entry Age Normal
Actuarial Assumptions
Discount Rate 6.90%
Inflation 2.30% 2.30%
Salary Increases Varies by Entry Age and Service
Mortality Rate Table * Derived using CalPERS' Membership Data for all Funds Post Retirement Benefit Increase Contract COLA up to 2.30% until Purchasing Power Protection Allowance Floor on Purchasing Power applies, 77 Draft 2/14/2024
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

10. RETIREMENT PLAN, Continued
B. Pension Liabilities, Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources, Continued
Discount Rate. The discount rate used to measure the total pension liability was 6.90 percent. To determine whether the municipal bond rate should be used in the calculation of a discount rate for each plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. The tests revealed the assets would not run out. Therefore, the current

6.90 percent discount rate is appropriate, and the use of the municipal bond rate calculation is not deemed necessary. The long term expected discount rate of 6. 90 percent will be applied to all plans in the Public Employees' Retirement Fund (PERF). The cash flows used in the testing were developed assuming that both members and employers will make their required contri butions on time and as scheduled in all future years. The stress test results are presented in a deta iled report called "GASB Crossover Testing Report” that can be obtained at CalPERS website under the GASB 68 section.

The long-term expected rate of return on pension pl an investments was determined using a building block method in which expected future real rates of retu rn (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 long- term market return expectations. Using historical re turns of all of the funds’ asset classes, expected compound (geometric) returns were ca lculated over the next 20 years using a building-block approach. The expected rate of return was then adjusted to acco unt for assumed administrati ve expenses of 10 Basis points.

The table on the next page reflects long-term expected re al rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These rates of return are net of administrative expenses. 78 Draft 2/14/2024
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2023

10. RETIREMENT PLAN, Continued
B. Pension Liabilities, Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources, Continued

Sensitivity of the Net Pension Liability to Changes in the Discount Rate . The following presents the net pension liability calculated using a discount rate of 6.90%, as well as what the net pension liability would be if it were calculated using a discount rate that is 1 percentage-point lower (5.90%) or 1 percentage-point higher (7.90%) than the current rate:

Plan Fiduciary Net Position. Detailed information about the Plan’s fiduciary net position is available in the separately issued CalPERS financial report. The plan fi duciary net position may differ from the plan assets reported in the actuarial valuation report due to several reasons. First, for the accounting valuations, CalPERS must keep items such as deficiency reserv es, fiduciary self-insurance and OPEB expense included in fiduciary net position. These amou nts are excluded for rate setting purposes in the funding actuarial valuation.

Payable to the Pension Plan. On June 30, 2023, the City reported a payable of $0 for outstanding amount of contributions to the pension plan required for the year ended June 30, 2023.

Assumed
Asset Real Return
Asset Class Allocation Years 1 - 10 (1)(2)
Global equity - cap weighted 30.00% 4.45%
Global equity - non cap weighted 12.00% 3.84%
Private equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed Securities 5.00% 0.50%
Investment Grade Corporates 10.00% 1.56%
High Yield 5.00% 2.27%
Emerging Market Debt 5.00% 2.48%
Private Debt 5.00% 3.57%
Real assets 15.00% 3.21%
Leverage -5.00% -0.59%
Total 100%
(2) Figures are based on the 2021-22 Asset Liabilit y Management study. (1) An expected inflation of 2.30% used for this period. 1% Decrease 5.90%
Net Pension Liability $ 12,308,526
Current Discount Rate 6.90%
Net Pension Liability $ 7,586,061
1% Increase 7.90%
Net Pension Liability $ 3,701,132
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Notes to Basic Financial Statements
For the Year Ended June 30, 2023

11. CONDUIT DEBT OBLIGATIONS
In addition to the Long-Term Liabilit ies discussed in Note 7, Long-Term Liabilities have been issued in the name of the Wasco Public Financing Authority. Neither the City, nor the Authority, is obligated in any manner for the repayment of these obligations. The Authori ty acts as an agent to property owners for the collection and repayment of Special Assessment Debt.

These bonds were issued for the purpose of enabling the Authority to acquire qualified obligations and were issued under the authority of the Marks-Roos Local Bond Pooling Act of 1985. The purchased obligations are generally repaid by a special assessment against real estate and were used to finance the construction of necessary infrastructure, including but not limited to curbs, gutters, sidewalks, waterlines, and sanitary sewer facilities. The special assessment obligations serve as security for the bonds issued by the Authority. The bonds payable and special assessments outstanding are detailed as follows:

The "Remaining Collections" represents the sum of th e remaining principal and interest for each active parcel after 2022/23 debt service has been billed.

12. DEFICIT FUND BALANCES AND NET POSITION
As of June 30, 2023 the following funds had a fund deficit:

The above deficit is due to the delay in submitting grant reimbursement.

13. EXCESS OF EXPENDITURES OVER APPROPRIATIONS
For the year ended June 30, 2023, the General Fund and other Major Funds had the following expenditures in excess of its budget:

Sufficient resources were available within the funds to finance these overages.

Remaining Outstanding
Assessment Districts Collections Debt Service
93-1 Southside - Childress - 37,975 Total -$ 37,975$
Governmental Funds
TDA (406,411) $
Non-Major Traffic Safety Fund (3,565)
Total Governmental Funds (3,565)$
Amount
Exceeded
Funds Budget
General Fund:

General capital outlay (80,412)$
CalHOME Reuse:

Community development (61)
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Notes to Basic Financial Statements
For the Year Ended June 30, 2023

14. CONTINGENCIES AND COMMITMENTS
The City participates in several Federal and State gr ant programs. These programs are subject to the audits by the City’s independent accountants in accordance with the provisions of the Federal Single Audit Act and applicable State requirements. In addition, thes e programs are subject to further examination by the grantors and the amount, if any, of expenditures whic h may be disallowed by the granting agencies cannot be determined at this time. The City expects such amounts, if any, to be immaterial. 81 Draft 2/14/2024
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REQUIRED

SUPPLEMENTARY INFORMATION
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City of Wasco
Required Supplementary Information
Cost Sharing Defined Benefit Pension Plan
For the year ended June 30, 2023
Schedule of the City's Proportionate Share of the Net Pension Liability and Related Ratios as of the Measurement Date
Fiscal year 2023 2022 2021 2020 2019
Measurement date: 6/30/2022 6/30/2021 6/30/2020 6/30/2019 6/30/2018 Proportion share of the net pension liability 0.06568% 0.06109% 0.06537% 0.06518% 0.07044% Proportionate share of the net pension liability 7,586,061$ 3,303,673 $ 7,112,777 $ 6,679,161 $ 6,787,909 $ Covered payroll 3,434,650$ 3,607,271 $ 3,159,408 $ 3,061,133 $ 2,823,120 $ Proportionate share of the net pension
liability / (asset) as a percentage of its
covered payroll 220.87% 91.58% 225.13% 218.19% 240.44%
Proportionate share of the fiduciary net
position as a percentage of the City's net
pension liability 76.68% 88.29% 75.10% 75.26% 75.26%
Fiscal year 2018 2017 2016 2015
Measurement date: 6/30/2017 6/30/2016 6/30/2015 6/30/2014 Proportion share of the net pension liability 0.07368% 0.07712% 0.08293% 0.09319% Proportionate share of the net pension liability 7,307,480$ 6,673,668 $ 5,692,558 $ 5,450,478 $ Covered payroll 3,187,601$ 3,004,620 $ 3,004,620 $ 2,525,280 $ Proportionate share of the net pension
liability / (asset) as a percentage of its
covered payroll 229.25% 222.11% 189.46% 215.84%
Proportionate share of the fiduciary net
position as a percentage of the City's net
pension liability 73.31% 74.06% 78.40% 79.82%
Notes to Schedule
*Fiscal year 2015 was the 1st year of implementation, therefore only nine years are shown.

Assumption Changes : The CalPERS discount rate was increased from 7.5% to 7.65% in fiscal year 2016, and then decreased from 7.65% to 7.15% in fiscal year 2018, and then decreased from 7.15% to 6.90% in fiscal year 2022. CalPERS mortality assumptions were adjusted in fiscal year 2019. 85 Draft 2/14/2024
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City of Wasco
Required Supplementary Information
Cost Sharing Defined Benefit Pension Plan
For the year ended June 30, 2023
Schedule of City Contributions
Fiscal Year 6/30/2023 6/30/2022 6/30/2021 6/30/2020 6/30/2019 Actuarially determined contribution 1,554,554 $ 1,574,569 $ 1,137,987 $ 846,598 $ 1,031,256 $ (1,554,554) (1,574,569) (1,137,987) (846,598) (1,031,256) Contribution deficiency (excess) - $ - $ - $ - $ - $ Covered payroll 3,785,007 $ 3,434,650 $ 3,607,271 $ 3,159,408 $ 3,061,133 $ Contributions as a percentage of covered payroll 41.07% 45.84% 31.55% 26.80% 33.69% Fiscal Year 6/30/2018 6/30/2017 6/30/2016 6/30/2015
Actuarially determined contribution 934,521 $ 915,447 $ 861,299 $ 650,046 $ (934,521) (915,447) (861,299) (650,046)
Contribution deficiency (excess) - $ - $ - $ - $ Covered employee-payroll 2,823,120 $ 3,187,601 $ 2,976,881 $ 3,004,620 $ Contributions as a percentage of covered payroll 33.10% 28.72% 28.93% 21.63% Notes to the Schedule:

Methods and assumptions used to determine contribution rates:

Valuation date
Actuarial cost method
Amortization method
Remaining amortization period
Assets valuation method
Inflation
Salary increases
Investment rate of return
Mortality
Contributions in relation to actuarially
determined contributions
Contributions in relation to actuarially
determined contributions
*Fiscal year 2015 was the 1st year of implementation, therefore only seven years are shown Based on mortality rates resulting for the most recent CalPERS Experience Study adopted by the CalPERS Board.

June 30, 2020
Entry Age Normal, cost method
Varies by date established and source
Differs by employer rate plan but not more than 29 years Market value of assets

2.50%
Depending on age, service and type of employment
7% (net of administrative expenses)
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Required Supplementary Information
For the Year Ended June 30, 2023

1. BUDGET AND BUDGETARY ACCOUNTING
Budgeting Procedures
The City’s fiscal year runs from July 1 through June 30. Each year , the Finance Director prepares the Proposed Operating Budget and Capital Improvemen t Program which are adopted in June. The budget process is as follows:
 In January, the City Council meets to set the goals and priorities for the upcoming fiscal year.  In February, the department supervisors, superintendents, and de puty directors meet with the department directors to review the budget requests.
 In February and March, the department directors meet with the Finance Director and Accounting Manager to review the budget requests.
 In April, each department direct or meets with the City Manager, Finance Director and Accounting Manager to review the budget requests.
 In May and June, the City Council holds special budget workshop meetings. At these meetings, the public is invited to comment on the Proposed Operating Budget and Capital Improvement Program and the Council makes a number of important policy decisions regarding the budget.  In June, the Proposed Operating Budget and Capital Improvement Program, and any changes made to them during the budget workshops, are adopted by resolution. 87 Draft 2/14/2024
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Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes 8,484,500 $ 8,551,000 $ 10,649,823 $ 2,098,823 $ Licenses and permits 437,850 813,600 750,702 (62,898) Intergovernmental 812,116 817,116 960,864 143,748 Charges for services 202,375 304,875 291,454 (13,421) Fines, forfeitures and assessments 48,050 41,550 33,594 (7,956) Use of money and property 32,750 107,750 729,568 621,818 Miscellaneous 29,850 677,855 694,322 16,467 Total revenues 10,047,491 11 ,313,746 14 ,110,327 2 ,796,581 EXPENDITURES:

Current:

General
government:

City Council 356,227 405,194 86,853 318,341 City Manager 6,309 49,759 33,439 16,320 City clerk 111,896 112,082 1,237 110,845 Finance and accounting 139,529 139,529 13,716 125,813 Human resources and risk management 97,943 97,943 6,242 91,701 City attorney 205,000 205,000 87,671 117,329 Total general government 916,904 1,009,507 229,158 780,349 Public safety
Sheriff 4,431,861 4 ,433,225 4 ,324,093 109 ,132 Police 937 ,300 937 ,300 540 ,462 396 ,838 Animal control 379 ,356 422 ,506 399 ,994 22 ,512 Fire 937 ,300 937 ,300 564 ,390 372 ,910 Total public safety 6,685,817 6,730,331 5,828,939 901,392 Public works 1,221,896 1 ,230,712 1 ,012,387 218 ,325 Community development
Planning 872,259 876,959 604,722 272,237 Engineering 514,171 516,071 428,848 87,223 Building inspection 535,632 535,632 447,839 87,793 Code compliance 434,709 440,319 417,900 22,419 Total community development 2,356,771 2,368,981 1,899,309 469,672 Non-departmental 492,303 346,186 29,350 316,836 Capital outlay:

General capital outlay 853,405 1,566,892 1,647,304 (80,412) Total expenditures 12,527,096 13,252,609 10,646,447 2,606,162

REVENUES OVER (UNDER)
EXPENDITURES (2,479,605) (1,938,863) 3,463,880 5 ,402,743 OTHER FINANCING SOURCES (USES):

Transfers in 3 ,137,043 3 ,154,543 2 ,106,262 (1,048,281) Transfers out (4,468,108) (4,495,129) (91,884) 4,403,245 Total other financing sources (uses) (1,331,065) (1,340,586) 2,014,378 3,354,964 Net change in fund balances (3,810,670)$ (3,279,449)$ 5,478,258 8,757,707$ FUND BALANCES:

Beginning of year 20,926,478
End of year 26,404,736$
Budget Amounts
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City of Wasco
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual California High-Speed Rail Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 6,331,545 $ 6,331,545 $ 346,106 $ (5,985,439)$ Total revenues 6,331,545 6,331,545 346,106 (5,985,439) EXPENDITURES:

Current:

Capital outlay:

General capital outlay 6,331,545 6,331,545 - 6,331,545 Total expenditures 6,331,545 6,331,545 - 6,331,545

REVENUES OVER (UNDER)
EXPENDITURES - - 346,106 346,106 OTHER FINANCING SOURCES (USES):

Transfers out - - (346,106) (346,106) Total other financing sources (uses) - - (346,106) (346,106) Net change in fund balances -$ -$ - -$ FUND BALANCES:

Beginning of year -
End of year -$
Bud
get Amounts
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Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual TDA Grant
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 995,000 $ 995,000 $ - $ (995,000)$ Total revenues 995,000 995,000 - (995,000) EXPENDITURES:

Current:

Capital outlay:

General capital outlay 996,167 996,167 220,053 776,114 Total expenditures 996,167 996,167 220,053 776,114

REVENUES OVER (UNDER)
EXPENDITURES (1,167) (1,167) (220,053) (218,886) OTHER FINANCING SOURCES (USES):

Transfers out (950,000) (950,000) - 950,000 Total other financing sources (uses) (950,000) (950,000) - 950,000 Net change in fund balances (951,167)$ (951,167)$ (220,053) 731,114$ FUND BALANCES:

Beginning of year (186,358)
End of year (406,411)$
Bud
get Amounts
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Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual

CDBG RLA
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property 5,000$ 5,000 $ 6,523$ 1,523$ Total revenues 5,000 5,000 6,523 1,523 EXPENDITURES:

Current:

Community development 950 950 - 950 Total expenditures 950 950 - 950

REVENUES OVER (UNDER)
EXPENDITURES 4,050 4,050 6,523 2,473 OTHER FINANCING SOURCES (USES):

Net change in fund balances 4,050$ 4,050$ 6,523 2,473$ FUND BALANCES:

Beginning of year 1,647,929
End of year 1,654,452$
Bud
get Amounts
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Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual CalHOME Reuse
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property -$ - $ 72$ 72$ Total revenues - - 72 72 EXPENDITURES:

Current:

Community development - - 61 (61) Total expenditures - - 61 (61) Net change in fund balances -$ -$ 11 11$ FUND BALANCES:

Beginning of year 2,643,850
End of year 2,643,861$
Bud
get Amounts
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Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 2005 HCD Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property -$ - $ -$ -$ Total revenues - - - - EXPENDITURES:

Current:

Community development - - - - Total expenditures - - - -

REVENUES OVER (UNDER)

EXPENDITURES - - - - Net change in fund balances -$ -$ - -$ FUND BALANCES:

Beginning of year 950,000
End of year 950,000$
Bud
get Amounts
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Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual RDA Low Income Housing
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property -$ - $ -$ -$ Total revenues - - - - EXPENDITURES:

Current:

Community development - - - - Total expenditures - - - - Net change in fund balances -$ -$ - -$ FUND BALANCES:

Beginning of year 1,075,046
End of year 1,075,046$
Bud
get Amounts
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Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Park Impact Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property 3,000$ 3,000 $ 3,673$ 673$ Total revenues 3,000 3,000 3,673 673 EXPENDITURES:

Current:

Capital outlay:

General capital outlay 356,443 356,443 - 356,443 Total expenditures 356,443 356,443 - 356,443 Net change in fund balances (353,443)$ (353,443)$ 3,673 357,116$ FUND BALANCES:

Beginning of year 7,863
End of year 11,536$
Budget Amounts
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Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual ARPA Grant Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental - $ - $ 1,211,218$ 1,211,218 $ Total revenues - - 1,211,218 1,211,218 EXPENDITURES:

Current:

Public works 151,000 151,000 98,018 52,982 Total expenditures 151,000 151,000 98,018 52,982

REVENUES OVER (UNDER)
EXPENDITURES (151,000) (151,000) 1,113,200 1,264,200 OTHER FINANCING SOURCES (USES):

Transfers out (765,000) (765,000) (1,124,723) (359,723) Total other financing sources (uses) (765,000) (765,000) (1,124,723) (359,723) Net change in fund balances (916,000)$ (916,000)$ (11,523) 904,477$ FUND BALANCES:

Beginning of year 15,370
End of year 3,847$
Budget Amounts
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SUPPLEMENTARY INFORMATION
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Nonmajor Governmental Funds
Nonmajor Special Revenue Funds
Lighting & Landscape Fund – Accounts for revenues received for maintenance and operation of the majority of the streetlights and parkways in the City. Revenues are derived from benefit assessments to properties within the City’s three maintenance districts. Expenditures include the direct costs of labor, supplies and equipment to maintain the districts and parks.

Emergency Response – Accounts for the activities of the emergency response team. The emergency response team will work in close cooperation with the State and County standardized emergency management system and their associates.

Sewer Lift Station Fund – Accounts for funds collected from a special assessment district created around properties benefiting from the lift station. The funds collected are used to operate and maintain the sewer lift station.

Community Facilities District – Accounts for revenues received pursuant to Resolution 2017- 3211 and Ordinance 2017-688 for the purpose of providing public safety, street maintenance, landscape maintenance in the public right-of-way and other services within the district.

Gas Tax Fund – Accounts for revenues apportioned under the Street and Highway Code of the State of California. These funds can be used for any street-related purpose.

Traffic Safety Fund – Accounts for revenues derived from vehicle fines paid on violations issued by the Kern County Sheriff’s Department within the City limits. These revenues are used for traffic striping and marking the City streets.

Traffic Impact Fund – Accounts for revenues charged to new businesses as they move into the City. These fees are used to install traffic lights, widen streets and any other traffic control in the area that is impacted by the traffic created by the new business.

COPS Grant Fund – Accounts for revenues that the State of California issues to the County of Kern funds for front line law enforcement services. These funds are distributed to local Municipalities by an internal formula. The funds are utilized by the Sheriff for anti-gang and community crime prevention programs in the City.
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Nonmajor Governmental Funds, Continued
Nonmajor Special Revenue Funds, Continued
2002 CalHome Grant Fund – Accounts for all grant funds awarded to the City for low and moderate income rehabilitations. This fund also utilizes available funds from the CDBG reuse money and the Redevelopment Agency’s 20% low and moderate housing set-a-side funds. 2003 CDBG Grant Fund – Accounts for the Community Development Block Grant (CDBG) received in 2003. The grant funds are disbursed to homeowners who meet low and moderate income guidelines and qualify for the CDBG program as deferred loans, grants or below market interest rate loans. The revenue collected year to year as loan payments or loan payoffs is used to fund the City’s local portion of CDBG projects and helps enhance the programs offered by the Special Programs Financing Department.
2003 CalHome Grant Fund – The City was awarded $500,000 in funding through the 2004 CalHome Program funding. These funds will be used for the City’s housing rehabilitation program toward more owner-occupied housing rehabilitation. This funding will allow the City to continue to meet the rehabilitation needs of the low and moderate income homeowners in Wasco through making 3% interest 20 year deferred loans for the purpose of housing rehabilitation. This fund also utilizes available funds from the CDBG reuse money and the Redevelopment Agency’s 20% low and moderate housing set-aside funds. 2004 CDBG Grant Fund – The City applied for $500,000 in funding through the 2004 Community Development Block Grant (CDBG) Program. These funds will be used by the City’s housing rehabilitation department. Most of this grant will be spent on housing rehabilitation loans, however, $46,250 of this grant will be spent on infill sidewalks for Census Track 44 through the 10% set-aside component of the CDBG grant. 2004 CalHome Grant Fund – The City was awarded $500,000 in funding through the 2004 CalHome Program funding. These funds will be used for the City’s housing rehabilitation program toward more owner-occupied housing rehabilitation. This funding will allow the City to continue to meet the rehabilitation needs of the low and moderate income homeowners in Wasco through making 3% interest 20 year deferred loans for the purpose of housing rehabilitation. This fund also utilizes available funds from the CDBG reuse money and the Redevelopment Agency’s 20% low and moderate housing set-aside funds. 100
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Nonmajor Governmental Funds, Continued
Nonmajor Special Revenue Funds, Continued
2005 CalHome Grant Fund – The City was awarded $500,000 in funding through the 2005 CalHome Program funding. These funds will be used for the City’s housing rehabilitation program toward more owner-occupied housing rehabilitation. This funding will allow the City to continue to meet the rehabilitation needs of the low and moderate income homeowners in Wasco through making 3% interest 20 year deferred loans for the purpose of housing rehabilitation. This fund also utilizes available funds from the CDBG reuse money and the Redevelopment Agency’s 20% low and moderate housing set-aside funds. 2006 CalHome Grant Fund – The City was awarded $500,000 in funding through the 2006 CalHome Program funding. These funds will be used for the City’s housing rehabilitation program toward more owner-occupied housing rehabilitation. This funding will allow the City to continue to meet the rehabilitation needs of the low and moderate income homeowners in Wasco through making 3% interest 20 year deferred loans for the purpose of housing rehabilitation. This fund also utilizes available funds from the CDBG reuse money and the Redevelopment Agency’s 20% low and moderate housing set-aside funds.

BEGIN Grant Reuse Fund – Accounts for program income from the City’s BEGIN grant program. In accordance with the BEGIN program guidelines, all program income must be accounted for and kept in a reuse fund where it can then be accumulated and lent back out on BEGIN eligible activities.
2009 CDBG Grant Fund – The City was awarded $800,000 from CDBG for a housing combo grant to assist citizens with First Time Homebuyer Down Payment Assistance and Housing Rehabilitation Loans. This money is currently being lent to qualified low income applicants at 1% interest.

HOME Grant Reuse Fund – Accounts for program income from the City’s HOME grant program. In accordance with the HOME program guidelines, all program income must be accounted for and kept in a reuse fund where it can then be accumulated and lent back out on HOME eligible activities.
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Nonmajor Governmental Funds, Continued
Nonmajor Special Revenue Funds, Continued
2008 CDBG Grant Fund – The City was awarded $300,000 in funding through the 2008 CDBG Economic Development Grant. These funds are to be used to provide business assistance loans to qualified local businesses in the form of below market interest rate loans. This grant will be expiring in December 2012.

Public Finance Authority (component unit) – Accounts for the general fund the Wasco Public Finance Authority (a component unit of the City). The Wasco Public Finance Authority was created for the purpose of issuing its bonds to be used to provide financial assistance to the City, the Agency or any other public entity of the State of California. 2010 HOME Grant Fund – The City was awarded $800,000 in HOME funds to assist citizens with the purchase of their first home. This money is currently being lent out to qualified low income recipients as a "silent-second" at 1% interest.

ARPA Grant Fund – Accounts for the American Rescue Plan Act Funding and related expenditures.

Illegal Dumping Resources Fund – Accounts account for these prop 218 tax fund that will be used to combat illegal dumping.
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City of Wasco
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2023
Lighting &
Landscape
Emergency
Response
Sewer Lift
Station
Community
Facilities
District
ASSETS
Cash and investments 46,807 $ 23,446 $ 216,974 $ 62,944 $ Notes receivable - - - - Total assets 46,807 23,446 216,974 62,944

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES

Liabilities:

Accounts payable 3,136 - 203 26 Accrued liabilities 427 - - - Due to other funds - - - - Unearned revenue - 21,879 - - Total liabilities 3,563 21,879 203 26

Fund Balances:

Restricted for:

Community development - - - 62,918 Streets and transportation 43,244 1,567 - - Public safety - - - - Other purposes - - 216,771 - Assigned:

Community development - - - - Unassigned - - - - Total fund balances 43,244 1,567 216,771 62,918 Total liabilities, deferred inflows of resources
and fund balances 46,807$ 23,446 $ 216,974 $ 62,944 $ Special Revenue Funds
104
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Gas Tax
Traffic
Safety
Traffic
Impact
COPS
Grant
Fund
2004
CalHome
Grant Fund
BEGIN
Grant Reuse
HOME
Grant Reuse
1,478,472$ - $ 2,456,906$ 232,230 $ - $ 11,423$ 648,076 $ - - - - - 86,447 502,713 1,478,472 - 2,456,906 232,230 - 97,870 1,150,789 5,598 - - - - - - - - - - - - - - 3,565 - - - - - - - - - - - - 5,598 3,565 - - - - - - - - - - 97,870 1,150,789 1,472,874 - 2,456,906 - - - - - - - 232,230 - - - - - - - - - -

- - - - - - - - (3,565) - - - - - 1,472,874 (3,565) 2,456,906 232,230 - 97,870 1,150,789 1,478,472$ -$ 2,456,906$ 232,230$ -$ 97,870$ 1,150,789$ Special Revenue Funds
105
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City of Wasco
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2023
Public
Financing
Authority
Illegal
Dumping
Resources
Fund
Total
Nonmajor
Governmental
Funds
ASSETS
Cash and investments 121,208 $ 165,548 $ 5,464,034 $ Notes receivable - - 589,160 Total assets 121,208 165,548 6,053,194

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES

Liabilities:

Accounts payable 4,842 - 13,805 Accrued liabilities - - 427 Due to other funds - - 3,565 Unearned revenue - - 21,879 Total liabilities 4,842 - 39,676

Fund Balances:

Restricted for:

Community development - - 1,311,577 Streets and transportation - - 3,974,591 Public safety - - 232,230 Other purposes - 165,548 382,319 Assigned:

Community development 116,366 - 116,366 Unassigned - - (3,565) Total fund balances 116,366 165,548 6,013,518 Total liabilities, deferred inflows of resources
and fund balances 121,208$ 165,548 $ 6,053,194 $ Special Revenue Funds
106
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107
Draft 2/14/2024
214 of 280
City of Wasco
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the year ended June 30, 2023
Lighting &
Landscape
Emergency
Response
Sewer Lift
Station
Community
Facilities
District
REVENUES:

Taxes 182,457 $ - $ 12,159$ 91,982 $ Licenses and permits - - - - Intergovernmental - - - - Charges for services - - - - Fines, forfeitures and assessments - - - - Use of money and property 60 - 3 - Miscellaneous 2,051 - - 438 Total revenues 184,568 - 12,162 92,420 EXPENDITURES:

Current:

Public works 162,865 - 7,019 328 Community development - - - - Capital outlay:

General capital outlay - - - - Total expenditures 162,865 - 7,019 328

REVENUES OVER (UNDER)
EXPENDITURES 21,703 - 5,143 92,092 OTHER FINANCING SOURCES (USES):

Transfers out - - - (120,000) Total other financing sources (uses) - - - (120,000) Net change in fund balances 21,703 - 5,143 (27,908) FUND BALANCES:

Beginning of year 21,541 1,567 211,628 90,826 End of year 43,244$ 1,567$ 216,771$ 62,918$ Special Revenue Funds
108
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Gas Tax
Traffic
Safety
Traffic
Impact
COPS
Grant
Fund
2004
CalHome
Grant Fund
BEGIN
Grant Reuse
HOME
Grant Reuse
1,245,432$ -$ -$ -$ -$ -$ -$ - - 321,539 - - - - - - - 165,271 - - - - - - - - - - - 14,794 - - - - - 14,549 - 8,741 - - - - - - - - - - - 1,259,981 14,794 330,280 165,271 - - - - 11,072 1,270 - - - - - - - - - - - 60,955 - 41,435 - - - - 60,955 11,072 42,705 - - - -

1,199,026 3,722 287,575 165,271 - - - (650,000) - - (157,000) - - - (650,000) - - (157,000) - - - 549,026 3,722 287,575 8,271 - - - 923,848 (7,287) 2,169,331 223,959 - 97,870 1,150,789 1,472,874$ (3,565)$ 2,456,906$ 232,230$ -$ 97,870$ 1,150,789$ Special Revenue Funds Special Revenue Funds
109
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City of Wasco
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Nonmajor Governmental Funds
For the year ended June 30, 2023
Public
Financing
Authority
Illegal
Dumping
Resources
Fund
Total
Nonmajor
Governmental
Funds
REVENUES:

Taxes - $ 83,285$ 1,615,315$ Licenses and permits - - 321,539 Intergovernmental - - 165,271 Charges for services 25,385 - 25,385 Fines, forfeitures and assessments - - 14,794 Use of money and property - - 23,353 Miscellaneous - - 2,489 Total revenues 25,385 83,285 2,168,146 EXPENDITURES:

Current:

Public works - - 182,554 Community development 10,156 - 10,156 Capital outlay:

General capital outlay - - 102,390 Total expenditures 10,156 - 295,100

REVENUES OVER (UNDER)
EXPENDITURES 15,229 83,285 1,873,046 OTHER FINANCING SOURCES (USES):

Transfers out - (454) (927,454) Total other financing sources (uses) - (454) (927,454) Net change in fund balances 15,229 82,831 945,592 FUND BALANCES:

Beginning of year 101,137 82,717 5,067,926 End of year 116,366$ 165,548 $ 6,013,518 $ Special Revenue Funds
110
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City of Wasco
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Lighting & Landscape Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes 180,893 $ 180,893 $ 182,457 $ 1,564 $ Use of money and property 100 100 60 (40) Miscellaneous 2,250 750 2,051 1,301 Total revenues 183,243 181,743 184,568 2,825 EXPENDITURES:

Current:

Public works 201,279 201,279 162,865 38,414 Total expenditures 201,279 201,279 162,865 38,414

REVENUES OVER (UNDER)
EXPENDITURES (18,036) (19,536) 21,703 41,239 Net change in fund balances (18,036)$ (19,536)$ 21,703 41,239$ FUND BALANCES:

Beginning of year 21,541
End of year 43,244$
Budget Amounts
111
Draft 2/14/2024
218 of 280
City of Wasco
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Emergency Response
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental - $ - $ - $ - $ Total revenues - - - - EXPENDITURES:

Current:

General government - - - - Total expenditures - - - -

REVENUES OVER (UNDER)

EXPENDITURES - - - - Net change in fund balances -$ -$ - -$ FUND BALANCES:

Beginning of year 1,567
End of year 1,567$
Bud
get Amounts
112
Draft 2/14/2024
219 of 280
City of Wasco
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Sewer Lift Station Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes 11,750 $ 11,750 $ 12,159 $ 409 $ Use of money and property 1,000 1,000 3 (997) Total revenues 12,750 12,750 12,162 (588) EXPENDITURES:

Current:

Public works 10,600 10,600 7,019 3,581 Total expenditures 10,600 10,600 7,019 3,581 Net change in fund balances 2,150$ 2,150$ 5,143 2,993$ FUND BALANCES:

Beginning of year 211,628
End of year 216,771$
Bud
get Amounts
113
Draft 2/14/2024
220 of 280
City of Wasco
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Community Facilities District
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes 82,000 $ 82,000 $ 91,982 $ 9,982 $ Miscellaneous - - 438 438 Total revenues 82,000 82,000 92,420 10,420 EXPENDITURES:

Current:

Public works 600 600 328 272 Total expenditures 600 600 328 272

REVENUES OVER (UNDER)
EXPENDITURES 81,400 81,400 92,092 10,692 OTHER FINANCING SOURCES (USES):

Transfers out (120,000) (120,000) (120,000) - Total other financing sources (uses) (120,000) (120,000) (120,000) - Net change in fund balances (38,600)$ (38,600)$ (27,908) 10,692$ FUND BALANCES:

Beginning of year 90,826
End of year 62,918$
Bud
get Amounts
114
Draft 2/14/2024
221 of 280
City of Wasco
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Gas Tax Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes 1,149,000 $ 1,149,000 $ 1,245,432 $ 96,432 $ Use of money and property 2,000 2,000 14,549 12,549 Total revenues 1,151,000 1,151,000 1,259,981 108,981 EXPENDITURES:

Capital outlay:

General capital outlay 545,000 545,000 60,955 484,045 Total expenditures 545,000 545,000 60,955 484,045

REVENUES OVER (UNDER)
EXPENDITURES 606,000 606,000 1,199,026 593,026 OTHER FINANCING SOURCES (USES):

Transfers in - - - - Transfers out (650,000) (650,000) (650,000) - Total other financing sources (uses) (650,000) (650,000) (650,000) - Net change in fund balances (44,000)$ (44,000)$ 549,026 593,026$ FUND BALANCES:

Beginning of year 923,848
End of year 1,472,874$
Bud
get Amounts
115
Draft 2/14/2024
222 of 280
City of Wasco
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Traffic Safety Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Fines, forfeitures and assessments 17,000 $ 17,000 $ 14,794 $ (2,206) $ Total revenues 17,000 17,000 14,794 (2,206) EXPENDITURES:

Current:

Public works 14,000 14,000 11,072 2,928 Total expenditures 14,000 14,000 11,072 2,928 Net change in fund balances 3,000$ 3,000$ 3,722 722$ FUND BALANCES:

Beginning of year (7,287)
End of year (3,565)$
Bud
get Amounts
116
Draft 2/14/2024
223 of 280
City of Wasco
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Traffic Impact Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Licenses and permits 75,000 $ 75,000 $ 321,539 $ 246,539 $ Use of money and property 7,500 7,500 8,741 1,241 Total revenues 82,500 82,500 330,280 247,780 EXPENDITURES:

Current:

Public works - - 1,270 (1,270) Capital outlay:

General capital outlay 302,025 302,025 41,435 260,590 Total expenditures 302,025 302,025 42,705 259,320 Net change in fund balances (219,525)$ (219,525)$ 287,575 507,100$ FUND BALANCES:

Beginning of year 2,169,331
End of year 2,456,906$
Budget Amounts
117
Draft 2/14/2024
224 of 280
City of Wasco
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual COPS Grant Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 157,000 $ 157,000 $ 165,271 $ 8,271 $ Total revenues 157,000 157,000 165,271 8,271 OTHER FINANCING SOURCES (USES):

Transfers out (157,000) (157,000) (157,000) - Total other financing sources (uses) (157,000) (157,000) (157,000) - Net change in fund balances -$ -$ 8,271 8,271$ FUND BALANCES:

Beginning of year 223,959
End of year 232,230$
Budget Amounts
118
Draft 2/14/2024
225 of 280
City of Wasco
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 2004 CalHOME Grant Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property -$ - $ -$ -$ Total revenues - - - - OTHER FINANCING SOURCES (USES):

Transfers out - - - - Total other financing sources (uses) - - - - Net change in fund balances -$ -$ - -$ FUND BALANCES:

Beginning of year -
End of year -$
Bud
get Amounts
119
Draft 2/14/2024
226 of 280
City of Wasco
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual BEGIN Grant Reuse
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property -$ - $ -$ -$ Total revenues - - - - Net change in fund balances -$ -$ - -$ FUND BALANCES:

Beginning of year 97,870
End of year 97,870$
Budget Amounts
120
Draft 2/14/2024
227 of 280
City of Wasco
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual HOME Grant Reuse
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property -$ - $ -$ -$ Total revenues - - - - EXPENDITURES:

Current:

Public works - - - - Total expenditures - - - -

REVENUES OVER (UNDER)

EXPENDITURES - - - - Net change in fund balances -$ -$ - -$ FUND BALANCES:

Beginning of year 1,150,789
End of year 1,150,789$
Budget Amounts
121
Draft 2/14/2024
228 of 280
City of Wasco
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Public Financing Authority
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services - $ - $ 25,385$ 25,385 $ Total revenues - - 25,385 25,385 EXPENDITURES:

Current:

Community development - - 10,156 (10,156) Total expenditures - - 10,156 (10,156) Net change in fund balances -$ -$ 15,229 15,229$ FUND BALANCES:

Beginning of year 101,137
End of year 116,366$
Budget Amounts
122
Draft 2/14/2024
229 of 280
City of Wasco
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Illegal Dumping Resources Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes 84,500 $ - $ 83,285$ 83,285 $ Total revenues 84,500 - 83,285 83,285 EXPENDITURES:

Current:

General government - - - - Total expenditures - - - -

REVENUES OVER (UNDER)
EXPENDITURES 84,500 - 83,285 83,285 OTHER FINANCING SOURCES (USES):

Transfers out - - (454) (454) Total other financing sources (uses) - - (454) (454) Net change in fund balances 84,500$ -$ 82,831 82,831$ FUND BALANCES:

Beginning of year 82,717
End of year 165,548$
Budget Amounts
123
Draft 2/14/2024
230 of 280
124
Draft 2/14/2024
231 of 280

STATISTICAL SECTION
(UNAUDITED)
125
Draft 2/14/2024
232 of 280
126
Draft 2/14/2024
233 of 280
2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Governmental activities:

Investment in capital assets, net of related debt 19,445,691 $ 20,836,652 $ 24,056,769 $ 27,674,241 $ 29,433,173 $ 30,513,345 $ 30,658,255 $ 31,412,133 $ 32,681,455 $ 33,769,663 $ Restricted 9,898,780 8,465,640 7,937,099 7,720,591 7,649,129 7,826,343 7,785,585 9,593,510 10,465,271 11,289,459 Unrestricted 1,986,393 1,451,769 2,944,881 4,522,562 7,398,628 9,938,885 13,280,599 15,721,464 19,647,868 25,448,958 Total governmental activities net position 31, 330,864$ 30,754,061 $ 34,938,749 $ 39,917,394 $ 44,480,930 $ 48,278,573 $ 51,724,439 $ 56,727,107 $ 62,794,594 $ 70,508,080 $ Business-type activities:

Investment in capital assets, net of related debt 21,467,192 $ 21,144,335 $ 21,864,653 $ 23,080,806 $ 27,576,761 $ 28,822,527 $ 29,018,228 $ 30,256,430 $ 29,327,895 $ 29,806,188 $ Restricted 3,555,346 4,404,099 5,032,432 6,074,424 6,940,504 7,087,754 6,804,205 1,735,824 1,735,824 1,735,824 Unrestricted 13,339,164 11,380,577 12,262,579 13,418,798 9,997,307 10,129,298 11,568,771 16,526,499 19,526,108 20,147,053 Total business-type activities net position 38,361,702 $ 36,929,011 $ 39,159,664 $ 42,574,028 $ 44,514,572 $ 46,039,579 $ 47,391,204 $ 48,518,753 $ 50,589,827 $ 51,689,065 $ Primary government (City wide totals):

Investment in capital assets, net of related debt 40,912,883 $ 41,980,987 $ 45,921,422 $ 50,755,047 $ 57,009,934 $ 59,335,872 $ 59,676,483 $ 61,668,563 $ 62,009,350$ 63,575,851$ Re
stricted 13,454,126 12,869,739 12,969,531 13,795,015 14,589,633 14,914,097 14,589,790 11,329,334 12,201,095 13,025,283 Unrestricted 15,325,557 12,832,346 15,207,460 17,941,360 17,395,935 20,068,183 24,849,370 32,247,963 39,173,976 45,596,011 Total primary government net position 69,692,566$ 67,683,072$ 74,098,413$ 82,491,422$ 88,995,502$ 94,318,152$ 99,115,643$ 105,245,860$ 113,384,421 $ 122,197,145 $ Notes:

This information is located on the Statement of Net Position of the Financial Statements Schedule 1
City of Wasco, California
Net Position by Component
Last Ten Fiscal Years
(Accrual basis of accounting)
$-
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
$120,000,000
$140,000,000
Governmental vs. Business-type Net Position
Total business-type activities net position
Total governmental activities net position
$-
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
$120,000,000
$140,000,000
Net Position by Component
Investment in capital assets, net of related debt Restricted Unrestricted 127
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234 of 280
2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Expenses:

Governmental activities:

General government 61,734 $ 32,501 $ 40,335 $ 504,802 $ 673,417 $ 106,262 $ 221,209 $ 705,305 $ 180,649 $ 149,113 $ Public safety 3,630,058 3,656,009 3,819,305 3,886,304 4,501,772 4,630,210 4,625,423 4,876,804 5,528,345 5,805,400 Public works 2,008,312 2,066,553 1,940,662 1,840,152 2,421,981 2,454,884 2,493,366 2,165,622 2,219,035 2,172,220 Community development 979,811 1,001,299 240,107 619,334 1,860,128 1,332,796 1,547,691 1,569,048 1,345,290 1,841,984 Total governmental activities expenses 6,679,915 6,756,362 6,040,409 6,850,592 9,457,298 8,524,152 8,887,689 9,316,779 9,273,319 9,968,717 Business-type activities:

Water reclamation and sewer 1,737,410 1,894,077 2,517,312 2,190,719 2,396,478 2,271,917 2,492,127 2,298,354 2,188,738 2,471,925 Water utility 2,235,737 2,268,697 2,559,427 2,612,310 2,781,669 2,834,885 2,743,397 3,091,681 2,788,270 3,373,312 Refuse collection and disposal 2,282,833 2,330,203 2,457,689 2,538,754 2,895,699 3,156,272 3,055,230 2,876,966 3,022,144 3,267,729 Public transportation 313,170 290,464 228,182 276,848 406,523 384,477 400,109 336,814 349,447 606,859 CNG fueling station 118,214 88,214 74,878 79,859 76,874 85,638 109,639 73,754 161,406 142,101 Total business-type activities expenses 6,687,364 6,871,655 7,837,488 7,698,490 8,557,243 8,733,189 8,800,502 8,677,569 8,510,005 9,861,926 Total primary government expenses 13,367,279$ 13,628,017$ 13,877,897$ 14,549,082$ 18,014,541$ 17,257,341$ 17,688,191$ 17,994,348$ 17,783,324$ 19,830,643$ Program Revenues:

Governmental activities:

Charges for services:

General government 365,237$ 238,387$ 389,115$ 294,922$ 254,101$ 291,024$ 210,328$ 55,530$ 88,334$ 46,388$ Public safety 57,096 72,000 105,709 79,635 60,526 120,291 65,826 77,184 103,097 71,408 Public works 88,412 640,819 1,311,905 200,484 822,671 472,381 512,107 1,311,407 1,265,096 1,776,317 Community development 300,294 230,678 425,752 831,960 759,659 529,117 390,065 1,883 690 22,014 Operating contributions and grants 1,653,040 152,703 570,215 388,863 378,774 171,149 155,948 1,607,551 293,302 838,358 Capital contributions and grants 1,203,196 1,526,982 873,236 3,021,280 821,011 641,792 179,408 - 1,949,432 1,899,875 3,667,275 2,861,569 3,675,932
4,817,144 3,096,742 2,225,754 1,513,682 3,053,555 3,699,951 4,654,360 Business-type activities:

Charges for services:

Water reclamation and sewer 2,583,734$ 2,528,975$ 2,864,002$ 3,258,237$ 2,766,311$ 2,859,850$ 2,703,531$ 2,661,077$ 2,824,967$ 2,850,219$ Water utility 10,588,531 2,650,736 3,218,552 3,784,357 3,862,168 3,840,522 3,754,662 3,705,748 3,626,140 3,439,901 Refuse collection and disposal 2,648,532 2,781,957 2,861,445 3,216,625 2,914,388 3,239,315 3,199,901 3,223,807 3,280,755 3,548,517 Public transportation 158,075 24,584 247,921 32,127 54,682 33,115 300,762 2,517 6,326 7,350 CNG fueling station 73,542 48,301 80,333 81,978 92,386 144,428 92,370 72,132 108,345 104,172 Operating contributions and grants 139,651 216,655 101,045 108,308 90,212 122,266 88,305 - 93,317 282,014 Capital contributions and grants - - 698,646 15,446 608,353 6,300 7,177 11,704 444,233 60,546 16,192,065 8,251,208 10,071,944 10,497,078 10,388,500 10,245,796 10,146,708 9,676,985 10,384,083 10,292,719 19,859,340$ 11,112,777$ 13,747,876$
15,314,222$ 13,485,242$ 12,471,550$ 11,660,390$ 12,730,540$ 14,084,034$ 14,947,079$ Total governmental activities program revenues
Total business-type activities programs revenues
Total primary government program revenues
Schedule 2
City of Wasco, California
Changes in Net Position, Last Ten Fiscal Years
(Accrual Basis of Accounting)
128
Draft 2/14/2024
235 of 280
2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Schedule 2
City of Wasco, California
Changes in Net Position, Last Ten Fiscal Years
(Accrual Basis of Accounting)
Net Revenues (Expenses):

Governmental activities (3,012,640)$ (3,894,793)$ (2,364,477)$ (2,033,448)$ (6,360,556)$ (6,298,398)$ (7,374,007)$ (6,263,224)$ (5,573,368)$ (5,314,357)$ Business-type activities 9,504,701 1,379,553 2,234,456 2,798,588 1,831,257 1,512,607 1,346,206 999,416 1,874,078 430,793 Total primary government 6,492,061$ (2,515,240)$ (130,021)$ 765,140$ (4,529,299)$ (4,785,791)$ (6,027,801)$ (5,263,808)$ (3,699,290)$ (4,883,564)$ General Revenues and Other Changes in Net Position:

Governmental activities:

Taxes
Property taxes 534,898$ 705,093$ 693,128$ 874,861$ 1,005,787$ 1,094,400$ 1,254,256$ 1,006,325$ 1,150,633$ 979,778$ Sales and use taxes 1,036,893 1,350,949 1,211,695 1,242,944 3,444,785 4,408,000 3,977,210 4,750,519 5,523,630 5,351,745 Franchise taxes 284,147 323,331 297,129 277,200 312,804 368,047 351,851 375,823 400,756 533,757 State allocation of gas taxes 1,905,453 1,865,859 1,848,386 1,248,463 1,503,884 989,993 1,274,875 1,119,967 1,108,116 1,245,432 Other taxes 276,484 324,981 279,800 271,008 311,279 314,238 274,020 244,628 304,031 260,725 Motor vehicle in-lieu taxes 1,792,520 1,996,370 2,082,197 2,424,386 2,802,004 2,883,541 3,147,848 3,172,544 3,335,911 3,580,314 Unrestricted investment earnings 18,065 15,851 52,599 80,557 136,661 235,631 537,160 170,337 (540,589) 763,191 Gain on sale of capital assets - - - 720,000 1,516,175 - - - - - Miscellaneous 19,948 90,515 80,428 - - 132,274 8,072 431,093 458,510 696,806 Transfers 13,098 - 3,803 (127,326) (109,287) (12,400) (5,419) (5,344) (100,143) (383,905) Total governmental activities 5,881,506 6,672,949 6,549,165 7,012,093 10,924,092 10,413,724 10,819,873 11,265,892 11,640,855 13,027,843 Business-type activities
Unrestricted investment earnings -$ -$ -$ -$ -$ -$ -$ 122,294$ 96,853$ 258,995$ Transfers (13,098) - (3,803) 127,326 109,287 12,400 5,419 5,344 100,143 383,905 Gain on sale of capital assets - - - 488,450 - - - 495 - 25,545 Total business-type activities (13,098) - (3,803) 615,776 109,287 12,400 5,419 128,133 196,996 668,445 Total primary government 5,868,408$ 6,672,949$ 6,545,362$ 7,627,869$ 11,033,379$ 10,426,124$ 10,825,292$ 11,394,025$ 11,837,851$ 13,696,288$ Change in net position:

Governmental activities 2,868,866$ 2,778,156$ 4,184,688$ 4,978,645$ 4,563,536$ 4,115,326$ 3,445,866$ 5,002,668$ 6,067,487$ 7,713,486$ Business-type activities 9,491,603 1,379,553 2,230,653 3,414,364 1,940,544 1,525,007 1,351,625 1,127,549 2,071,074 1,099,238 Total primary government 12,360,469$ 4,157,709$ 6,415,341$ 8,393,009$ 6,504,080$ 5,640,333$ 4,797,491$ 6,130,217$ 8,138,561$ 8,812,724$ Notes:

This information is located on the Statement of Activities of the Financial Statements 129
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2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
General fund:

Nonspendable:

Prepaid items 13,331 13,331 65,309 8,599 2,662 17,825 708 - - - Assigned to:

General reserve 2,038,773 2,865,127 3,837,518 1,030,229 1,030,229 1,030,229 1,030,229 9,300,000 9,300,000 9,300,000 Unassigned - - - 3,963,972 7,189,476 10,047,981 13,321,392 8,443,412 11,626,478 17,104,736 Total general fund 2,052,104 2,878,458 3,902,827 5,002,800 8,222,367 11,096,035 14,352,329 17,743,412 20,926,478 26,404,736 All other governmental funds:

Nonspendable 8,116 6,891 7,613 1,005 1,257 11,656 - - - - Restricted for:

Community development 745,090 1,044,561 947,116 1,266,615 1,381,966 1,523,986 1,804,655 6,529,488 6,581,264 6,559,890 Streets & transportation 2,566,839 3,054,890 2,114,517 2,062,876 2,418,197 2,669,829 2,727,211 2,518,615 3,114,720 3,974,591 Low & moderate income
housing 68,997 70,820 72,644 74,956 75,043 75,046 75,046 1,075,046 1,075,046 1,075,046 Public safety - 11,455 19,713 215,017 399,271 1,567 57,515 214,241 225,526 232,230 Other purposes 155,962
164,172 167,614 175,877 189,216 191,443 199,771 210,162 418,715 397,702 Committed to:

Community development 29,191 - - - - - - - - - Assigned to:

Community Development - 47,294 63,079 91,310 121,599 140,995 127,453 124,209 - 116,366 Unassigned (103,645) (168,653) (102,137) (947,446) (1,183,502) (896,534) (997,118) (188,128) (193,645) (409,976) Total all other governmental
funds 3,470,550 4,231,430 3,290,159 2,940,210 3,403,047 3,717,988 3,994,533 10,483,633 11,221,626 11,945,849 Total all governmental funds 5,522,654$ 7,109,888$ 7,192,986$ 7,943,010$ 11,625,414$ 14,814,023$ 18,346,862$ 28,227,045$ 32,148,104$ 38,350,585$ Notes:

This information is located on the Governmental Funds Balance Sheet of the Financial Statements Schedule 3
Fund Balances, Governmental Funds
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
For the Fiscal Year Ended June 30
City of Wasco, California
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2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Revenues:

Taxes 4,669,576 $ 5,399,709 $ 5,097,158 $ 5,565,831 $ 8,543,817 $ 10,385,326 $ 10,432,766 $ 10,956,163 $ 12,115,370 $ 12,265,138 $ Licenses and permits 237,814 826,749 416,147 647,865 633,539 401,650 374,834 687,837 550,992 1,072,241 Intergovernmental 2, 992,055 2,846,559 2,768,916 4,178,643 2,683,899 812,941 540,743 1,766,702 2,217,661 2,683,459 Charges for services 549,915 438,420 551,218 646,494 475,749 482,835 278,417 270,408 390,712 316,839 Fines, forfeitures and assessments 82,339 77,027 128,138 92,523 79,486 116,454 104,259 42,249 61,936 48,388 Use of money or property 54,713 53,369 91,803 165,487 194,757 347,464 638,968 170,337 (540,586) 763,189 Loan payments 138,163 309,902 140,109 269,795 100,712 162,286 188,959 - - - Miscellaneous 12,063 47,007 1,218,993 - 136,925 27,954 431,095 458,506 696,811 Total revenues 8,736,638 9,998,742 10,412,482 11,566,638 12,711,959 12,845,881 12,586,900 14,324,791 15,254,591 17,846,065 Expenditures:

Current:

Gene
ral government 376,568$ 347,581$ 344,311$ 476,895$ 777,160$ 565,042$ 723,154$ 448,738$ 298,005$ 229,158$ Public safety 3,627,521 3,710,732 3,835,367 3,995,196 4,262,072 4,497,662 4,665,069 4,853,680 5,562,236 5,828,939 Public works 1,483,668 1,461,877 1,238,954 1,399,696 1,630,740 1,431,805 1,545,586 1,266,638 1,488,193 1,292,959 Community development 548,489 521,260 937,563 745,049 1,009,194 595,296 896,216 1,569,048 1,578,001 1,909,526 Non departmental 157,171 196,923 78,861 209,500 245,095 167,168 74,227 96,407 21,179 29,350 Debt service:

Principal 50,000 - - - - - - - - - Interest - - - - - - - - - - Capital:

General Capital Outlay 287,192 46,638 112,926 916,120 476,968 503,707 371,974 1,876,473 2,285,775 1,969,747 Street Improvements 1,778,896 2,126,497 3,785,205 3,666,832 2,035,214 1,566,509 772,416 - - - Total e
xpenditures 8,309,505 8,411,508 10,333,187 11,409,288 10,436,443 9,327,189 9,048,642 10,110,984 11,233,389 11,259,679 Excess of revenues
over(under) expenditures 427,133 1,587,234 79,295 157,350 2,275,516 3,518,692 3,538,258 4,213,807 4,021,202 6,586,386 Schedule 4
City of Wasco, California
Revenues, Expenditures and Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years
(Modified accrual basis of accounting)
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2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Schedule 4
City of Wasco, California
Revenues, Expenditures and Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years
(Modified accrual basis of accounting)
Other Financing
Sources(Uses):

Transfers in 2,651,239 $ 2,405,836 $ 2,319,952 $ 1,470,158 $ 2,284,722 $ 2,566,762 $ 2,007,366 $ 2,390,215 $ 2,322,844 $ 2,106,262 $ Transfers out (2,638,141) (2,405,836) (2,316,149) (1,597,484) (2,394,009) (2,579,162) (2,012,785) (2,395,559) (2,422,987) (2,490,167) Sale of capital assets - - - 720,000 1,516,175 - - - - - Total other financing
sources(uses) 13,098 - 3,803 592,674 1,406,888 (12,400) (5,419) (5,344) (100,143) (383,905) Net change in fund
balance 440,231 $ 1,587,234 $ 83,098 $ 750,024 $ 3,682,404 $ 3,506,292 $ 3,532,839 $ 4,208,463 $ 3,921,059 $ 6,202,481 $ Debt service as a
percentage of noncapital
expenditures 0.86% 0.00% 0.00% 0. 00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Notes:

This information is located on the Governmental Funds Balance Sheet, Statement of Revenues, Expenditures and Changes in Fund Balances of the Financial Statements 132
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Fiscal Property Sales and Franchise Motor Vehicle State Allocation Other Year Tax Use Tax Tax In-Lieu Tax of Gas Tax Taxes Total 2013-14 534,898 $ 1,036,893 $ 284,147 $ 1,792,520 $ 1,905,453 $ 276,484 $ 5,830,395 $ 2014-15 705,093 1,350,949 323,331 1,996,370 1,865,859 324,981 6,566,583 2015-16 693,128 1,211,695 297,129 2,082,197 1,848,386 279,800 6,412,335 2016-17 874,861 1,242,944 277,200 2,424,386 1,248,463 271,008 6,338,862 2017-18 1,005,787 3,444,785 312,804 2,802,004 1,503,884 311,279 9,380,543 2018-19 1,094,400 4,408,000 368,047 2,883,541 989,993 314,238 10,058,219 2019-20 1,254,256 3,977,210 351,851 3,147,848 1,274,875 274,020 10,280,060 2020-21 1,006,325 4,750,519 375,823 3,172,544 1,119,967 244,628 10,669,806 2021-22 1,150,633 5,523,630 400,756 3,335,911 1,108,116 304,031 11,823,077 2022-23 979,778 5,351,745 533,757 3,580,314 1,245,432 260,725 11,951,751 Notes:

This information is located on the Statement of Activities of the Financial Statements Schedule 5
City of Wasco, California
Governmental Activities Tax and Intergovernmental Unrestricted Revenues by Source Last Ten Fiscal Years
(Accrual Basis of Accounting)
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
2013-
14 2014-
15 2015-
16 2016-
17 2017-
18 2018-
19 2019-
20 2020-
21 2021-
22 2022-
23 REVENUE TRENDS
Property Tax Sales and Use Tax
Franchise Tax Motor Vehicle In-Lieu Tax
State Allocation of Gas Tax Other Taxes
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Category 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Residential 358,818,620$ 418,083,630$ 442,988,350$ 474,437,682$ 519,545,729$ 569,238,254$ 626,303,827$ 646,725,911$ 680,591,835$ 728,870,438$ Commercial 79,398,820 84,735,172 85,117,556 109,051,827 106,542,990 106,909,709 123,576,276 129,924,447 135,411,659 140,146,668 Industrial 37,617,767 46,022,007 47,345,129 50,843,648 14,998,291 55,558,772 60,460,336 62,344,035 64,337,268 74,379,344 Government Owned 3,515 3,528 3,595 3,647 3,718 10,048 8,443 8,609 8,265 8,578 Institutional 1,498,862 1,495,043 1,723,566 1,965,499 2,159,887 2,458,955 2,683,138 2,736,532 7,266,421 6,205,403 Irrigated 19,935,294 22,914,543 26,635,080 34,318,687 36,444,396 37,152,272 38,846,221 42,501,995 39,335,110 42,348,480 Miscellaneous 4,047,483 566,034 577,338 586,137 597,854 609,806 621,999 634,433 641,001 653,816 Recreational 2,139,880 64,083 65,361 66,356 67,680 945,294 964,199 1,283,480 1,296,774 1,322,707 Vacant 24,448,528 25,344,199 27,951,100 25,504,923 58,720,687 24,854,886 18,197,612 19,971,633 22,059,995 24,187,669 SBE Nonunita
ry 723,820 723,820 723,820 293,376 293,376 293,376 293,376 319,506 319,506 319,506 Unsecured 16,536,674 15,381,796 16,887,865 22,736,947 27,199,556 28,109,999 30,036,985 29,198,839 29,978,348 36,312,888 Exempt (1,592,387) (1,592,387) (1,592,387) (2,520,348) (4,898,159) (6,673,332) (6,752,070) (7,497,969) (445,400) - Totals 545,169,263$ 615,333,855$ 650,018,760$ 719,808,729$ 766,574,164$ 826,141,371$ 901,992,412$ 935,649,420$ 981,246,182$ 1,054,755,497$ Total Direct Rate 0.10252 0.10105 0.10029 0.09871 0.09791 0.09734 0.09661 0.10186 0.10152 0.10081 Notes:

Exempt values are not included in Total.

Source: HdL, Coren & Cone ACFR 2022-23 report
In 1978 the voters of the State of California passed Proposition 13 which limited taxes to a total maximum rate of 1%, based upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum of 2%). With few exceptions, property is only reassessed as a result of new construction activity or at the time it is sold to a new owner. At that point, the property is reassessed based upon the added value of the construction or at the purchase price (market value) or economic value of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above.

Schedule 6
City of Wasco, California
Assessed Value of Taxable Property
Last Ten Fiscal Years
$-
$200,000,000
$400,000,000
$600,000,000
$800,000,000
$1,000,000,000
$1,200,000,000
Total Assessed Value
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Fiscal Total Secured Collected within the Percent Collections in Year Tax Levy Fiscal Year of Levy Collected Subsequent Years 2013-14 490,102$ 485,713$ 99.1% 4,389$ 490,102 $ 100.0% 2014-15 531,670 530,053 99.7% 1,617 531,670 100.0% 2015-16 489,497 488,342 99.8% 1,155 489,497 100.0% 2016-17 572,523 570,619 99.7% 1,904 572,523 100.0% 2017-18 603,185 603,185 100.0% - 603,185 100.0% 2018-19 644,520 642,779 99.7% 1,741 644,520 100.0% 2019-20 666,594 665,038 99.8% 1,556 666,594 100.0% 2020-21 703,572 703,572 100.0% - 703,572 100.0% 2021-22 720,507 719,144 99.8% 1,363 720,507 100.0% 2022-23 760,719 760,497 100.0% 222 760,719 100.0% Source: Kern County Auditor Controllers Office
Total Collections
to Date
Schedule 7
City of Wasco, California
Secured Property Tax Roll Levies and Collections
Last Ten Fiscal Years
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Agency 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Basic levy 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 Kern Community College 0.01264 0.01045 0.01357 0.01318 0.03625 0.03367 0.03303 0.03385 0.03861 0.03124 Kern County Water Agency 0.02706 0.02775 0.02973 0.03152 0.03904 0.03603 0.04082 0.03918 - - Wasco Union 0.05212 0.05830 0.06607 0.06079 0.12713 0.13662 0.10820 0.09195 0.14569 0.09909 Total Direct and Overlapping Tax Rates 1.09182 1.09650 1.10937 1.10549 1.20242 1.20632 1.18205 1.16498 1.18430 1.13033 City's Share of 1% Levy Per Prop 13 0.08948 0.08948 0.08948 0.08948 0.08948 0.08948 0.08948 0.08948 0.08948 0.08948 Total Direct Rate 0.10252 0.10105 0.10029 0.09871 0.09791 0.09734 0.09661 0.10186 0.10152 0.10081 Notes:

2. Overlapping rates are those of local and county governments that apply to property owners withink the City. Not all overlapping rates apply to all property owners.

Source: HdL, Coren & Cone ACFR 2022-23 report - Direct & Overlapping Property Tax Rates table

1. In 1978, California voters passed Proposition 13 which set the property tax rate at a 1.00% fixed amount. This 1.00% is shared by all taxing agencies for which the subject property resides within. In addition to the 1.00% fixed amount, property owners are charged taxes as a percentage of assessed property values for the payment of any voter approved bonds.

4. Total Direct Rate is the weighted average of all individual direct rates applied by the City/Agency preparing the statistical section information and excludes revenues derived from aircraft.

Beginning in 2013-14, the Total Direct Rate no longer includes revenues generated form former redevelopent tax rate areas. Challenges to recognized enforceable obligations are assumed to have been resolved during 2012-13. For the purposes of this report, residual revenue is assumed to be distributed to the City/Agency in the same proportions as general fund revenue.

3. City's Share of 1% Levy is based on the City's share of the general fund tax rate area with the largest net taxable value within the City. The ERAF portion of the City's Levy has been subtracted where known.

Schedule 8
City of Wasco, California
Direct and Overlapping Property Tax Rates
(Rate per $100 of Taxable Value)
Last Ten Fiscal Years
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Taxable Percent of Total Taxable Percent of Total
Owner Assessed Value Rank City Assessed Value Assessed Value Rank City Assessed Value Sunnygem LLC 55,606,504$ 1 5.27%
Certis USA LLC 29,020,846 2 2.75%
Walmart Real Estate Business Trust 21,611,539 3 2.05% Bethlehem Construction 8,769,210 4 0.83%
David and Amie Daniel 8,576,493 5 0.81%
Sandridge Partners LP 7,742,425 6 0.73%
V Lions Farming LLC 6,905,033 7 0.65%
Kaajal Inc 5,961,147 8 0.57%
Jesse M. Zapata 5,706,691 9 0.54%
Sentosa Properties LLC 5,534,229 10 0.52%
Sunnygem LLC 28,370,876 1 5.20%
Certis USA LLC 11,179,448 2 2.05%
Delmar Asscss LP 6,691,967 3 1.23%
Sarno Umberto Testamentary Trust 6,505,177 4 1.19% Kaajal Inc 4,152,400 5 0.76%
Jesse M. Zapata 3,755,922 6 0.69%
David and Amie Daniel 3,578,569 7 0.66%
Savage Industries Inc 3,484,000 8 0.64%
Monache Meadows AG 3,038,868 9 0.56%
Walmart Real Estate Bsns Trust 2,979,471 10 0.55% Total 155,434,117$ 14.72% 73,736,698$ 13.53%
Source: HdL, Coren & Cone ACFR 2022-23 report - Top Ten Property Taxpayers tables Schedule 9
2022-23 2013-14
City of Wasco, California
Principal Property Tax Payers
Current Year and Nine Years Ago
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Business Business
Business Name Category Business Name Category
76 Wasco Market Service Stations AutoZone Automotive Supply Stores 99 Cents Only Variety Stores Builders Concrete Contractors Arco AM PM Service Stations Carter Pump & Machine Heavy Industrial AutoZone Automotive Supply Stores Circle K Food Store Service Stations Bethlehem Construction Contractors Denny's Casual Dining Chevron Service Stations Family Dollar Llc 08818 Variety Stores Circle K Food Store Service Stations Fastrip Service Stations Denny's Casual Dining Jack in the Box Quick-Service Restaurants Fastrip Service Stations Jeffries Bros Petroleum Prod/Equipment Jack in the Box Quick-Service Restaurants Kmart Discount Dept Stores Jeffries Bros Petroleum Prod/Equipment McDonalds Quick-Service Restaurants Little Caesars Quick-Service Restaurants Pacific Tire Wasco Automotive Supply Stores McDonalds Quick-Service Restaurants Pioneer Farm Equipment Warehouse/Farm/Const. Equip.

O'Reilly Auto Parts Automotive Supply Stores Pizza Hut Quick-Service Restaurants Panda Express Fast-Casual Restaurants Rite Aid Drug Stores Peterson Auto Supply Automotive Supply Stores San Joaquin Tractor Company Warehouse/Farm/Const. Equip.

Rite Aid Drug Stores Sandoval Industries Light Industrial/Printers Sandoval Industries Light Industrial/Printers Save Mart Grocery Stores Seal Master of California Contractors Seal Master of California Contractors Taco Bell Quick-Service Restaurants Stein Dsi Food Service Equip/Supplies Walmart Supercenter Discount Dept Stores Taco Bell Quick-Service Restaurants Wasco Chevron Service Stations Wasco Chevron Service Stations Wasco Family Auto Used Automotive Dealers Wasco Circle K Chevron Service Stations Wasco Mini Mart Service Stations Wasco Family Auto Used Automotive Dealers Wacsco True Value Hardware Building Materials Wacsco True Value Hardware Building Materials Percent of Fiscal Year Total Paid by Top 25 Accounts = 79.28% Percent of Fiscal Year Total Paid by Top 25 Accounts = 73.11% Source: HdL, Coren & Cone ACFR 20223-2 reports - Top 25 Sales Tax Producers tables Calendar Year 2013Calendar Year 2022
Schedule 10
City of Wasco, California
Top 25 Sales Tax Producers
Current Year and Nine Years Ago
Listed Alphabetically
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Adjusted for Economic Data 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Apparel Stores 236 $ 264 $ 317 $ 421 $ 273$ 267 $ 178 $ 192 $ 220 $ 208$ Food Stores 2,872 2,910 2,856 1,460 1,754 2,152 2,247 2,445 2,321 2,368 Eating and Drinking Places 14,404 14,859 16,096 17,039 18,758 18,406 19,752 21,765 26,470 27,328 Building Materials 7,416 7,917 7, 369 4,303 4,714 3,949 3,837 4,791 4,273 3,793 Auto Dealers & Supplies 9,710 7,860 7,251 9,379 9,292 8,261 8,624 9,794 11,549 10,625 Service Stations 17,626 19,090 16,724 18,152 20,756 28,999 30,700 27,360 37,747 45,804 Other Retail Stores 23,891 23,587 23,527 39,424 38,538 39,278 41,282 49,619 55,244 52,789 Total retail stores 76,155 76,487 74,140 90,178 94,085 101,312 106,620 115,966 137,824 142,915 All Other Outlets 27,433 28,495 28,161 24,891 26,194 27,019 27,900 23,068 63,508 81,361 Total 103,588$ 104,982 $ 102,301 $ 115,069 $ 120,279 $ 128,331 $ 134,520 $ 139,034 $ 201,332 $ 224,276$ Source: HdL, Coren & Cone ACFR 2022-23 report - Taxable Sales by Category table Schedule 11
City of Wasco, California
Schedule of Taxable Sales by Category
Last Ten Calendar Years
In Thousands of Dollars
$-
$50,000
$100,000
$150,000
$200,000
$250,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Taxable Sales by Category
($000)
Apparel Stores Food Stores Eating and Drinking Places
Building Materials Auto Dealers & Supplies Service Stations Other Retail Stores All Other Outlets
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Ratio of Percentage of
Fiscal Total Primary Per Debt to Gross Assessed
Year Bonds Notes Other debt Bonds Notes Other debt Government Capita Personal income Value 2013-14 - - - - 1,598,508 - 1,598,508 - 147 0.03% 2014-15 - - - - 1,348,841 - 1,348,841 - 130 0.02% 2015-16 - - - - 1,092,683 - 1,092,683 - 102 0.02% 2016-17 - - - - 829,864 - 829,864 - 82 0.99% 2017-18 - - - - 560,212 - 560,212 - 56 0.01% 2018-19 - - - - 283,549 - 283,549 - 27 0.00% 2019-20 - - - - - - - - - 0.00% 2020-21 - - - - - - - - - 0.00% 2021-22 - - - - - - - - - 0.00% 2022-23 - - - - - - - - - 0.00% Source: City of Wasco Finance Department
Schedule 12
City of Wasco, California
Ratio of Outstanding Debt By Type
Last Ten Fiscal Years
Governmental Activities Business-Type Activities
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Debt Service Ratio of Net
Total Taxable General Payable from Net Bonded Debt Net Bonded Assessed Bonded Enterprise Bonded to Assessed Debt per
Fiscal Year Population Value Debt Revenues Debt Value Capita 2013-14 26,159 545,169,263$ - $ -$ - $ 0.0% -$ 2014-15 26,019 615,333,855 - - - 0.0% - 2015-16 26,471 650,018,760 - - - 0.0% - 2016-17 26,980 719,808,729 - - - 0.0% - 2017-18 27,691 766,574,164 - - - 0.0% - 2018-19 27,955 826,141,371 - - - 0.0% - 2019-20 28,884 901,992,412 - - - 0.0% - 2020-21 26,815 935,649,420 - - - 0.0% - 2021-22 26,689 981,246,182 - - - 0.0% - 2022-23 26,622 1,054,755,497 - - - 0.0% - Notes:

2. See Schedule of Demographic and Economic Statistics for population data.

3. See Schedule of Assessed Value for Taxable Assessed Value.

Source: HdL, Coren & Cone ACFR 2022-23 report - Demographic and Economic Statistics table, Assessed Valuation table.

Schedule 13
City of Wasco, California
Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt per Capita Last Ten Fiscal Years

1. Valuations are established by the Kern County Assessor, except for property owned by private utility companies, which is valued by the State of California
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Percent Applicable Amount Applicable
Total to the City of to the City of
Debt Wasco 1 Wasco
Overlapping Tax and Assessment Debt:

Kern Community College District Safety, Repair and Improvement District 88,698,557$ 0.981% 870,133 $ Kern Community College District School Facilities Improvement District No. 1 329,853,183 0.976% 3,219,367 Wasco Union High School District 26,249,952 20.565% 5,398,303 Wasco Union School District 20,183,859 52.083% 10,512,359 City of Wasco 1915 Act Bonds 35,000 100.000% 35,000 Total overlapping tax and assessment debt 20,035,162$
Direct and Overlapping General Fund Debt:

Kern County General Fund Obligations 104,963,511 0.953% 1,000,302 Kern County Pension Obligation Bonds 94,617,067 0.953% 901,701 Kern County Board of Education Certificatess of Participation 31,330,000 0.953% 298,575 Kern Community College District General Fund Obligation s 23,000,000 0.879% 202,170
Kern Community College District Benefit Obligations 73,200,000 0.879% 643,428 Wasco Union High School District General Fund Obligations 5,360,053 20.565% 1,102,295 Wasco Union School District General Fund Obligations 15,005,000 52.083% 7,815,054 City of Wasco - 100.000% - Total Direct and Overlapping General Fund Debt 11,963,525$ Total Direct Debt -$
Total Overlapping Debt 31,998,687
Combined Total Debt 2 31,998,687$
Gross Assessed Valuation 1,054,755,497$
Population 26,622
Percent of Gross Per Capita
Amount Assessed Valuation Long-Term Debt
Total Overlapping Tax and Assessment Debt 20,035,162$ 1.90% $752.58 Total Direct Debt - $ 0.00% $0.00
Combined Total Debt 31,998,687 $ 3.03% $1,201.96

2. Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease obligations.

Source: California Municipal Statistics, Inc., HdL, Coren & Cone ACFR 2022-23 report - Demographic and Economic Statistics table Schedule 14
City of Wasco, California
Direct and Overlapping Long-Term Debt
Fiscal Year Ended June 30, 2023

1. The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundarires of the city divided by the disrict's total taxable assessed value. 142
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2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Legal debt limit 204,438 $ 230,750 $ 243,757 $ 269,928 $ 287,465 $ 309,803 $ 338,247 $ 350,869 $ - $ 39,553$ Total debt applicable to limit - - - - - - - - - - Legal debt margin 204,438 230,750 243,757 269,928 287,465 309,803 338,247 350,869 - 39,553 Total debt applicable to the limit
as a percentage of debt limit 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Legal Debt Margin Calculation for Fiscal Year 2022-23
Gross Assessed Valuation 1,054,755,497$
Legal Debt Limit - 3.75% of Gross Assessed Valuation 39,553,331$ Long-term Debt:

Bonds -$
Notes -
Other debt -
-$
Less deductions allowed by law:

Bonds -$
Notes -
Other debt -
-$
Total debt applicable to computed limit -$
Legal debt margin 39,553,331$
Note: The California Government Code provides for a legal debt limit of 15% of gross assessed valuation based on 25% of market value, or a legal debt limit of 3.75%.

Schedule 15
City of Wasco, California
Computation of Legal Debt Margin
Last Ten Fiscal Years
(Amounts Expressed in Thousands)
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Personal Per Capita % of Population over % of Population over Calendar Income Personal Median Unemployment age 25 with age 25 with Year Population in 000's Income Age Rate High School Degree Bachelor's Degree 2013 26,159 285,238$ 10,904 $ 29.2 21.3% 52.8% 4.2% 2014 26,019 269,713$ 10,366 $ 28.4 13.8% 53.6% 4.0% 2015 26,471 282,739$ 10,681 $ 29.0 13.5% 50.3% 3.7% 2016 26,980 274,300$ 10,166 $ 28.8 13.6% 51.1% 3.8% 2017 27,691 275,773$ 9,958 $ 28.1 14.0% 52.8% 4.0% 2018 27,955 291,941$ 10,443 $ 28.6 14.1% 53.8% 3.7% 2019 28,884 321,318$ 11,124 $ 29.5 12.7% 53.9% 2.6% 2020 26,815 342,274$ 12,764 $ 29.7 15.4% 57.2% 3.5% 2021 26,689 384,785$ 14,417 $ 30.4 13.9% 60.2% 4.4% 2022 26,622 391,262$ 14,696 $ 30.6 12.5% 62.4% 4.2% Source: HdL, Coren & Cone ACFR 2022-23 report - Demographic and Economic Statistics table Schedule 16
City of Wasco, California
Demographic and Economic Statistics
For The Last Ten Calendar Years
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Percentage Percentage
Number of 1 of Total City Number of 1 of Total City
Employer Employees Rank Employment 4 Employees Rank Employment Wasco State Prison 2 1,139 1 11.86% 1,428 1
Wasco Union Elementary School District 3 459 2 4.79% 238 2 Walmart 255 3 2.66%
SunnyGem 130 4 1.35% 52 7 0.61%
Wasco Union High School District 3 187 5 1.95% 215 3
City of Wasco 81 6 0.84% 59 6 0.69%
California Rail Builder 70 7 0.73%
McDonald's Wasco 54 8 0.56% 40 10 0.47%
Ross Dress for Less #2511 40 9 0.42%
American Refuse 38 10 0.40%
Kmart Corporation 107 4 1.26%
A. Teichert Construction 61 5 0.72%
Granite Construction Co 51 8 0.60%
Certis USA LLC 43 9 0.51%
Total 2,453 25.55% 2,294 26.99%

1. Source: City of Wasco, Wasco Business Licenses, except as noted

2. Source: California Deparment of Corrections and Rehabilitation

3. Source: Wasco Union High and Elementary Schools Budget

4. Source: California State Employment Development Department Schedule 17
City of Wasco, California
Principal Employers
Current Year and Nine Years Ago
2022-23 2013-14
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Function 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2022-23 General Government 3.40 3.80 4.90 4.80 4.60 4.60 4.81 6.25 5.38 6.53 Public Safety
Police services 1
Fire services 2
Animal services 1.00 1.00 1.00 2.00 2.00 2.00 3.04 3.00 3.00 2.70 Highways and streets
Engineering 1.00 0.95 0.95 0.95 0.75 0.75 1.07 1.00 1.10 0.60 Maintenance 14.11 13.23 13.28 13.83 14.13 14.13 14.47 14.10 14.45 15.41 Community Development 6.05 4.25 4.50 6.25 6.60 6.60 6.71 7.30 8.30 9.00 Public Transit 2.00 2.00 2.00 2.00 2.00 2.00 2.13 2.60 3.05 3.05 CNG Fueling Station 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.15 0.13 0.20 Sanitation 13.23 13.53 14.05 13.35 15.55 15.55 15.74 15.80 16.30 15.48 Water 8.31 8.55 8.07 9.37 11.22 11.22 10.81 11.10 11.06 10.48 Sewer 7.13 6.54 7.05 7.35 8.55 8.55 9.12 9.20 11.23 10.05 Total 56.33 53.95 55.90 60.00 65.50 65.50 68.00 70.50 74.00 73.50

1. Police Services are provided by Kern County under a service contract

2. Fire Services are provided by Kern County under a service contract Source: City of Wasco budget documents
Schedule 18
City of Wasco, California
Full-Time Equivalent City Government Employees by Function Last Ten Fiscal Years
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2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Wastewater
Effluent BOD requirement 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% Suspended solids requirement 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% Dissolved oxygen level requirement 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% Miles of sanitary sewer lines maintained 41.8 15 15 15 15 15 15 20 45 49 Miles of stormwater lines maintained 16.15 0000000 1 51 6 Sewer main stoppages 000001230 1
Biosolids produced (Dry tons) 270 275 250 265 275 260 280 333 223 233 Treatment capacity (mgd) 333333333 3
Water reuse (MG) 490 490 485 495 485 490 480 474 486 489 Water
Millions gallons pumped 1,570 1,249 1,124 1,009 1,084 974 974 974 967 981 Miles of waterline maintained 71 72 72 72 73 73 75 77 81 83 Water serviceline repairs or renewals * 30 33 50 74 100 92 62 69 67 Meters replaced ****** 9 6 1 2 6 1 6 0 1 4 8
Water lines (miles) 71.2 72 72 73 73 73 75 77 81 83
City well sites 666666666 6
Fire hydrants 506 00000 5 5 2 5 6 0 6 0 0 6 0 0
Engineering
Completed projects 13 ****7 5 2 4 5 School crosswalks 65 65 65 65 65 65 71 71 74 79 Overssize Load Permits ******** 9 8 95
Encroachment Permints ******** 1 4 5 120
Streets & Roads
Street signs replaced 91 79 8 9 0 25 43 78 6 15 Sq. Ft of graffiti removed 830 1,375 1,350 200 525 150 325 625 300 350 Miles of street rejuvenated - 10014100 0
Miles of streets maintained 80.8 80.8 80.8 84 84 86 86 87 87 88 Miles of sidewalks maintained 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 ADA Curb Ramps ***** 4 0 2 04 2 61 2
Streetlights 880 880 880 895 895 895 905 955 955 957
Traffic Signals 333344444 4
Schedule 19
City of Wasco, California
Operating Indicators and Capital Asset Statistics by Function Last Ten Fiscal Years
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2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Schedule 19
City of Wasco, California
Operating Indicators and Capital Asset Statistics by Function Last Ten Fiscal Years
Parks and Recreation
Parks 555555555 5
LLMDS 334444444 4
CFDs 000011111 1
Park acreage maintained 10 10 10 000000 0
Sanitation
Traffic accidents 000012231 1
Landfill trips 2,101 3,172 2,222 2,168 2,146 2,097 2,092 2,111 2,106 2,101 Collection trucks 777777777 7
Tons of refuse collected * 9,447.57 9,703.10 9,916.74 10,296 12,321.11 11,033.97 11,170.61 12,852.33 130,153.00 Tons of green waste collected * 1,800.30 1,910.69 2,106.18 2,129.21 2,383.40 2,690.68 2,355.01 2,336.98 2,342.00 Wasco State Prison * 1,406.46 1,302.48 1,383.59 1,515.55 1,461.19 1,287.13 1,058.30 1,581.01 1,575.00 Planning
Residential site plans processed 107 86 140 251 131 146 44 64 51 57 Commercial site plans processed 14 6 5 16 10 12 1 6 6 7 Home occupation permits processed 983775454 5
Land division applications processed 033300732 2
Zone change/General Plan amendments processed 202001020 1 Conditional Use Permits processed 123489201 1
Building Inspection
Permits issued 437 302 483 541 546 775 409 551 465 485 Inspections completed 1,920 1,800 1,964 2,700 2,705 2,347 2,823 3,029 3,104 3,115 Code Compliance
Concerns submitted on-line ******* * 2 5 4 2 3 7
Cases opened 548 ****** * 3 1 2 3 1 0
Cases resolved ******* 3 2 40 1 1 9
Administrative Citations issued ******* * 4 23 7
Community Clean-up events 222222122 2
Bike safety events 111111111 1
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2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Schedule 19
City of Wasco, California
Operating Indicators and Capital Asset Statistics by Function Last Ten Fiscal Years
Facilities
New SDS station installer ******* *9 0
HVAC filters replaced ******* * 1 4 2 1 4 2
Fence repairs (vandalism) ******* * 3 4 7
Exterior lighting (security) ******* * 1 11 0
LED retrofit lights installed ******* * 2 21 1
Facility roof repairs ******* *5 1
Shop
City fleet preventive maintenance ******* * 2 0
Sanitation preventive maintenance ******* * 4 0
Sanitation truck recaps ******* * 2 0
New tires for sanitation trucks ******* * 1 5
New tires for automobiles ******* * 2 6
Human Resources
Workers' compensation claims ****** 251 2
Open positions ****** 2 2 1 4 1 72 5
Filled positions ******* **2 1
Administration
Average number Council/Board meetings 32 35 31 30 33 29 32 38 42 22 Average number of standing committee meetings 3586 1 1 1 0 1 2 1 53 8 Annual number of ordinances processed 13 8 22 13 10 7 11 2 4 5 Annual number of resolutions processed 64 55 80 87 71 76 119 156 120 116 Annual contracts approved and processed ******* **5 5
Recorded documents processed ******* ** 5
Public hearing notices/postings ******* **1 2
Proclamations/Commendations processed ******* **1 4
Public records requests processed ******* ** 3 3 0
* Data Unavailable
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City of Wasco
Measure X
Wasco, California
Basic Financial Statements
and Independent Auditors’ Reports
For the year ended June 30, 2023
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City of Wasco, Measure X
Table of Contents
June 30, 2023

Page

Independent Auditors’ Report ................................................................................................................................ 1

Basic Financial Statements

Balance Sheet – Measure X ................................................................................................................................ 5 Statement of Revenues, Expenditures, and Changes in Fund Balance – Measure X ................................ 6 Notes to Basic Financial Statements .......................................................................................... ...................... 7

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 .............................................................. 11

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INDEPENDENT AUDITORS’ REPORT

To the Honorable Mayor and Members of the City Council
of the City of Wasco
Wasco, California

Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the Measure X of the City of Wasco, California (City) as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City’s Measure X’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in al l material respects, the respective financial position of Measure X of the City as of June 30, 2023, and the respective changes in financial position, for the year then ended in accordanc e with accounting principles generally accepted in the United States of America.

Emphasis of Matter
As discussed in Note 1, these financial statements present only Measure X and do not purport to, and do not, present fairly the financial position of the City as of June 30, 2023, or the changes in its financial position for the year then ended, in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing st andards generally accepted in the United States of America (GAAS) and the standards applicable to fi nancial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Resp onsibilities for the Audit of the Financial Statements section of our report. We are required to be inde pendent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statement City’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for 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.

In preparing the financial statements, management is re quired to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Measure X of the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

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To the Honorable Mayor and Members of the City Council
of the City of Wasco
Wasco, California

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Wasco City CouncilFebruary 20, 2024

Wasco City Council
February 20, 2024