Agenda — Wasco City Council, April 1, 2025 (part 1 of 2)

City of Wasco City Council Meeting Agenda, April 1, 2025

Public advisory: Face masks are recommended. The City C ouncil 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 s ubject to technical limitations.

ACCESSIBILITY: I n 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] w ithin 48 hours of the meeting or sooner.

T
he following is provided to assist with public participation:

AGENDA AVAILABILITY : The City Council Agenda is posted on the bulletin board at the entrance of City Hall, 746 8th Street, Wasco, at the entrance of 764 E Street, Wasco, and at the entrance of the Wasco Police Department’s Office, 748 F Street, Wasco. The agenda packet, meeting minutes, and archived City Council meetings are available on the City’s website, 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 8th 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 C OMMENTS : All public comments 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 citycl [email protected] no later than 4:00 p.m. April 1, 2025. 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 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 AGENDA
Regular City Council Meeting,
Successor Agency to the
Former Redevelopment Agency and the
Wasco Public Finance Authority

Tuesday, April 1, 2025 – 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, April 1, 2025 exempt from disclosure under the applicable law. Communications will NOT be edited for redactions and will be printed/posted as submitted.

SPANISH INTERPRETATION: I f you need an interpretation of your communications to the City Council from Spanish into English, please get in touch with the City Clerk Department at 661- 758-7215 or via email at [email protected]. S ubject to availability , notifying 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 Secretari o de la Ciudad al 661 -758-7215 o por correo electrónico a citycler [email protected] . La notificación de al menos 48 horas generalmente permitirá a la Ciudad hacer arreglos. Sujeto a di
sponibilidad.

REGULAR MEETING – 6:00 pm

1) CALL TO ORDER: Mayor

2) ROLL CALL: Mayor Medina, Mayor Pro Tem Saldaña, Council Members: Martinez, Raya, Reyna

3) FLAG SALUTE: by Mayor Medina

4) INVOCATION: by

5) APPROVAL OF AGENDA:

6) PRESENTATIONS: None

7) PUBLIC COMMENTS ON ITEMS NOT ON THE AGENDA:

This portion of the meeting is reserved for persons desiring to address the Council , including the Council acting as the Governing Board for the Successor Agency on any matter not on this agenda over which the Council and Successor Agency have jurisdiction. Speakers are l imited 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 y
our presentation.

BROWN ACT REQUIREMENTS: The Brown Act does not allow action or Discussion on items not on the agenda (subject to narrow ex ceptions). This will limit a Councilmember’s response to questions and requests during this comment period. 8) SUCCESSOR AGENCY BUSINESS: None

9) WASCO PUBLIC FINANCE AUTHORITY BUSINESS: None

10) PUBLIC SAFETY REPORTS
a. Kern County Fire Department (Appleton)
b. Wasco Police Department (Fivecoat)

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City of Wasco City Council Meeting Agenda, April 1, 2025 CITY COUNCIL BUSINESS:
11) CONSENT CALENDAR:

The Consent Calendar consists of items that are routine and noncontroversial, in the staff's opinion. 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 $978,521.21

b. Approval of City Council Minutes for March 18, 2025, Regular Meeting.

c. Council finds this action is not a “project” per Section 15378 of the CEQA Guidelines; Adopt a Resolution Authorizing the City Manager or Designee to approve a purchase order to purchase 40 street light poles & luminaires from Wesco Distribution for a cost not to exceed $95,000.00.

d. Council finds this action is not a “project” per Section 1 5378 of the CEQA Guidelines; Approval of the acceptance of the CEC Charging Station Project and Authorize the City Clerk to file the Notice of Completion.

e. Council finds this action is not a “project” per Section 15378 of the CEQA Guidelines; Adopt a Reso lution Authorizing the City Manager or Designee to Finalize, Endorse and Enter into an Agreement with United Pipe & Steel Fabrication for the Well 14 Transit Metal Carport Project in the amount of $ 29,690.00 and allowing the City Manager to execute Contract Change Orders in an amount not to exceed an aggregate of $10,000.00

f. Council finds this action is not a “project” per Section 15378 of the CEQA Guidelines; Approval of the acceptance of the City of Wasco ADA Sidewalk and Street Light Improvements Project and Authorization for the City Clerk to file the Notice of Completion.

g. Council finds this action not a “project” per Section 15060(c) (3) of the CEQA Guidelines; Approval of Training Expenses Exceeding $500.00 for the Police Sergeant to attend th e POST Supervisory Course scheduled for April 14 -25, 2025, Clovis, CA.

h. Council finds this action not a “project” per Section 15060(c) (3) of the CEQA Guidelines; Approval of Training Expenses Exceeding $500.00 for All Sworn Personnel, including Officers, Senior Police Officers, and Sergeants, t o attend the POST Perishable Skills Update for various dates in 2025 and 2026, in Hanford, CA.

12) PUBLIC HEARINGS: None
13) DEFERRED BUSINESS: None

14) NEW BUSINESS:
a. Council finds this action not a “project” per Section 15378 of the CEQA Guidelines; Receive and File the “Cans of Creativity” Art Project for Wrapping the New Trash Cans on 7th Street. (Lara)

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City of Wasco City Council Meeting Agenda, April 1, 2025 b. Council finds this action not a “project” per Section 15060(c)(3), of the CEQA Guidelines; Adopt a Resolution Authorizing the City Manager or Designee to complete and submit an Application for Funding and the Execution of a Grant Agreement, Budget Appropriations, and any Amendments Thereto with Kern Community College District for the California Jobs First Catalyst Fund for the Kern County Wasco Branch Library and Learning Center. (Hurlbert)

c. Council finds this action not a “project” per Section 15060(c)(3), of the CEQA Guidelines; Receive and file the City of Wasco Financial Statements for the Year Ended June 30, 2 024, and the City of Wasco Measure X Financial Statements for the Year Ended June 30, 2024. (Perez-Hernandez)

d. Council finds this action not a “project” per Section 15060(c)(3), of the CEQA Guidelines; Salary Schedule Update and addition of job titles Assi stant Chief of Police and City Project Coordinator. (Hurlbert)

e. Council finds this action not a “project” per Section 15060(c) (3), of the CEQA Guidelines; Adopt a Resolution Approving the City of Wasco Social Media Policies, and Authorize the City Manager or Designee to Endorse and Implement the Social Media Policies. (Hurlbert)

15) REPORTS FROM COMMISSIONS AND COMMITTEES:
a. Kern Economic Development Corporation (Medina)
b. Kern Council of Government (Reyna)
c. Wasco Task Force (Saldaña and Medina)

16) REPORTS FROM THE CITY MANAGER:

17) REPORTS FROM THE CITY COUNCIL:

18) CLOSED SESSION: None

19) CLOSED SESSION ACTION:

20) ADJOURNMENT:

This is to certify that this agenda was posted at Wasco City Hall on Ma rch 29, 2025, on/or before 6:00 p.m. The agenda is also available on the City website at www.cityofwasco.org.

_________________________________
Maria O. Martinez, CMC
City Clerk

All agenda item supporting documentation is available for public review o n 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 4 of 200
City of Wasco City Council Meeting Agenda, April 1, 2025 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 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.

The City Clerk's Office can provide information regarding the rights provided under the Americans with Disabilities Act (ADA).

If you need special assistance to participate in this meeting, please contact the City Clerk's Office at (661) 758- 7215 to make reasonabl e 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
G031025 113,658.73
G031225 419,007.99
G031925 42,732.62
G031725 28,024.97
H031925 369,310.42
R031925 5,565.42
R031825 221.06 Verified By:

Grand Total 978,521.21 Finance Director WARRANT VENDOR NAME VENDOR No. INVOICE No. CHECK No DESCRIPTION AMOUNTS 1 G031025 ABATE A WEED 172 1056240 29778 RANGER, PENDULUM TO KILL WEEDS 1,018.03 2 G031025 ACC BUSINESS 4766 250436614 29779 FIBER NETWORK SERVICES 822.23 3 G031025 ACME ROTARY BROOM SERVICE 1291 2754 29780 STRIP AND BRUSH SET AND GUTTER 2,605.99 4 G031025 AFFINITY TRUCK CENTER 405 F013308593:01 29781 RFS VEH #25: KIT, SPARK PLUG, COIL, IGNITION 1,843.02 5 G031025 AFFINITY TRUCK CENTER 405 F013308720:01 29781 RFS VEH #26: FRONT & REAR BRAKES 780.48 6 G031025 AFFINITY TRUCK CENTER 405 F013308726:01 29781 RFS VEH #23: FAN CLUTCH 1,185.97 7 G031025 AMAZON CAPITAL SERVICES, INC 4968 1F7P-W63F-JVXQ 29782 PENDAFLEX AND SCISSORS FOR PLANNING DEPT 47.83 8 G031025 AMAZON CAPITAL SERVICES, INC 4968 1RWG-3VPX-6RNM 29782 ACCORDIAN FILE ORGANIZER & BUSINESS CARD BOOK 44.34 9 G031025 AMAZON CAPITAL SERVICES, INC 4968 1YYV-RVDD-1NLC 29782 TOOL #GEN: GLAND NUT WRENCH WITH A HANDLE 49.78 10 G031025 AMAZON CAPITAL SERVICES, INC 4968 16LD-61VD-DC3D 29782 PROTECTIVE LENS FOR WELDING HELMET/O-RINGS FOR SAN 113.67 11 G031025 AMAZON CAPITAL SERVICES, INC 4968 17KX-MM6R-J1GH 29782 WALL CALANDER FOR WATER DEPT 21.16 12 G031025 AMAZON CAPITAL SERVICES, INC 4968 11G4-4NLM-3QX1 29782 ERASABLE CALENDAR FOR WA DEPT TIME OFF REQUESTS 19.44 13 G031025 ASPECT ENGINEERING 5829 12933 29783 AMERICAN WATER INFRASTRUCTURE ACT- RISK ASSESSMENT 2,601.20 14 G031025 AXON ENTERPRISE, INC 6075 INUS321807 29784 23028-0: FLEET 3 SRVCS 15,601.12 15 G031025 BAKER SUPPLIES AND REPAIRS 5704 12005 29785 PICK UP BODY 23R 28.12 16 G031025 BAKER SUPPLIES AND REPAIRS 5704 12211 29785 WHEELS FOR LAWN MOWER 136.40 17 G031025 CALIFORNIA DEPARTMENT OF TRANSPORTATION 2330 SL250288 29786 JULY-SEPT SIGNAL & LIGHTING 3,072.89 18 G031025 CHARTER COMMUNICATIONS 68 167736001022125 29787 MAR 25: CH INTERNET SRVCS 312.67 19 G031025 CITY OF WASCO/PUBLIC TRANSIT 1683 11052 29788 JAN 25: CNG FUELING STATION 8,884.40 20 G031025 CLARK PEST CONTROL 117 36557908 29789 12/17/24: 746 8TH ST & 1445 12TH PEST SERVICES 247.00 21 G031025 CLARK PEST CONTROL 117 36900091 29789 2/25/25: 746 8TH ST & 1445 12TH PEST SERVICES 247.00 22 G031025 CLARK PEST CONTROL 117 36902383 29789 2/25/25: 1400 J ST, PEST AWAY SERVICE 231.00 23 G031025 CLEAN STRIDE LLC 5289 15349 29790 FEB 2025: JANITORIAL SERVICES 5,141.85 24 G031025 CORE & MAIN LP 4704 W429888 29791 BOLT SET, FLG BOLT KIT, AND HYD GSKT 6-HOLE 98.40 25 G031025 COUNTRY AUTO & TRUCK, INC. 3008 75041 0 29792 TOOLS #GEN: TIRE GAUGE 93.08 26 G031025 COUNTRY AUTO & TRUCK, INC. 3008 750411 29792 POLICE VEH #GEN: 9 OIL FILTERS 111.01 27 G031025 DANIEL MARTINES-TALAVERA 6044 REIMB 022825 29793 REIMB SPRATY ADHESICE & SPRAY PAINT 45.97 28 G031025 DEE JASPAR AND ASSOCIATES, INC 378 25-00159 29794 WELL 13 EQUIPPING: JANUARY 2025 PROFESSIONAL SERVI 2,079.15 29 G031025 DELANEY & AHLF DIESEL SERVICE, INC 338 W 210314 29795 STREET VEH #72: PERFORM 5 STAGE AQUEOUS FILTER CLE 655.00 As of: March 25th, 2025
Bill Pay
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WARRANT VENDOR NAME VENDOR No. INVOICE No. CHECK No DESCRIPTION AMOUNTS 30 G031025 FED E X 123 8-784-06830 29796 EXPRESS SERVICES 022825 26.37 31 G031025 GENERAL OFFICE MACHINE COMPAN Y 1195 24600 29797 FEB 25:COPIER METER READING 1,456.74 32 G031025 GRANITE CONSTRUCTION COMPAN Y 5988 2890553 29798 UTILITY CUTOUT MATERIAL 6,062.00 33 G031025 INFO SEND, INC. 4244 281631 29799 KC WASTE EVENT 1,016.88 34 G031025 INTERWEST CONSULTING GROUP, INC. 1571 1467507 29800 REV #1 GROUND MOUNT SOLAR TERRY SOLAR 2,160.00 35 G031025 INTERWEST CONSULTING GROUP, INC. 1571 1256433 29800 PRMTS# 24-000550, 24--000744, 24-00024 PRO SRVCS 2,054.94 36 G031025 INTERWEST CONSULTING GROUP, INC. 1571 1459389 29800 PRMT#23-000505 SEPT-FEB PROF SRVCS 930.00 37 G031025 INTERWEST CONSULTING GROUP, INC. 1571 1467542 29800 PRMT#23-000711 DEC-FEB PROFESSIONAL SRVCS 1,440.00 38 G031025 JEFFRIES BROS., INC 140 165968 29801 WHITE OIL 90: 55GAL DRUM 2,536.30 39 G031025 KERN TURF SUPPLY INC. 188 SI2477156 29802 IRR PARTS: PLASTIC GLOBE VALVE, O-RING, NOZZLE, RE 2,035.77 40 G031025 KIMBALL MID WEST 1013 103093330 29803 CONCRETE SCREW ASST 258.72 41 G031025 KNIGHT'S SITE SERVICES, INC 1075 0000226409 29804 2/4/25-3/3/25: PORTABLE TOILET SERV @ GW SITE 77.06 42 G031025 O'REILLY AUTO ENTERPRISES, LLC 4230 4936-238986 29805 POLICE VEH #GEN: FUEL, OIL, AIR FILTER 55.69 43 G031025 O'REILLY AUTO ENTERPRISES, LLC 4230 4936-239068 29805 POLICE VEH #P014: FAN ASSEMBLY 205.72 44 G031025 PG & E COMPAN Y 85 0751114029-0 022725 29806 UB COW VEHICLES PARKING 356.52 45 G031025 PG & E COMPAN Y 85 2867383297-9 022725 29806 UB 747 G ST WELL #14 27,742.09 46 G031025 PG & E COMPAN Y 85 7955235222-5 022725 29806 UB 709 POSO UNDERPASS 174.07 47 G031025 PG & E COMPAN Y 85 9285039198-5 022725 29806 UB 640 G ST AMTRAK WALKWAY 319.72 48 G031025 PROFORCE LAW ENFORCEMENT 5918 568701 29807 SAFETY EQUIPMENT BODY ARMOR 5,092.73 49 G031025 SAFETY-KLEEN SYSTEMS, INC 4768 96412557 29808 SHOP #GEN: SERVICE PART CLEANER 237.58 50 G031025 SAN JOAQUIN VALLEY AIR POLLUTION CONTROL DISTRICT 1198 S181392 29809 4/1/25-3/31/26: CUMMINS MODELGENERATOR 8TH & G ST 577.00 51 G031025 SOUTHERN TIRE MART LLC 5953 7150021335 29811 WATER VEH #57: 2 REAR TIRE 377.94 52 G031025 TAG/AMS, INC 298 1640 29812 PRE-EMPLOYMENT DRUG TEST 110.00 53 G031025 THE GAS COMPAN Y 246 08207136329 021825 29813 MULTIPLE ADDRESSES 1,125.38 54 G031025 THE HOME DEPOT PRO 5006 850902743 29814 JANITORIAL SUPPLIES 1,108.85 55 G031025 THE SHAFTER PRESS/ WASCO TRIBUNE 4787 3686 29810 PUBLICATION CUP 24-03 182.70 56 G031025 USA BLUEBOO K 498 INV00616926 29815 MECHANICAL AVOCADO FLOATSWITCH 272.68 57 G031025 USA BLUEBOO K 498 INV00624969 29815 AIR PLUGS USED TO DIVERT FLOW TO REPAIR LINES 3,883.14 58 G031025 VERIZON WIRELESS SERVICE LLC 4237 6106969522 29816 CELL PHONES FOR PD 1,927.62 59 G031025 VILLARREAL, RAFAEL 4461 REIMB 022825 29817 REIMB FOR BUILDING CODE BOOKS 1,270.08 60 G031025 WASCO HARDWARE & AG LLC 4864 2408-115045 29818 READY MIX, PALLET DEPOSIT, TV 5GAL 393.75 61 G031025 WASCO HARDWARE & AG LLC 4864 2410-127259 29818 DOUG FIR, D ST CURB 52.49 62 G031025 Total 113,658.73
63 G031225 ADVANTAGE ANSWERING PLUS 2564 000035-623-201 29819 MAR 25: ANSWERING SERVICE 504.42 64 G031225 AFFINITY TRUCK CENTER 405 F013308870:02 29820 RFS VEH #23: 2 SENSORS 845.82 65 G031225 AFLAC 108 368622 29821 MARCH 25: INSURANCE PREMIUM 582.50 66 G031225 AMAZON CAPITAL SERVICES, INC 4968 1WWF-QHFM-6DC V 29822 HEPA FILTER & MANULA FOLDERS 144.57 67 G031225 AMAZON CAPITAL SERVICES, INC 4968 1J96-749R-WQX3 29822 CREDIT RETURNED PANTS (37.98) 68 G031225 AMAZON CAPITAL SERVICES, INC 4968 1CY9-4P76-YYN4 29822 CREDIT RETURNED PANTS (43.07) 69 G031225 BEST BEST & KRIEGER LLP 4222 1021662 29823 FEB 25: LEGAL SERVICES 1,806.00 70 G031225 CALLTOWER, INC 5098 202429274 29824 PHONE SERVICES 38.87 71 G031225 CEN-CAL CONSTRUCTION 3848 23106-16 29825 22012-2: SEPTEMBER DOWNTOWN INVOICE 11,739.00 72 G031225 CEN-CAL CONSTRUCTION 3848 23106-21 29825 22012-2: DOWNTOWN FINAL CHANGE ORDER INVOICE 5,445.00 73 G031225 CITY OF WASCO-UB PAYMENTS 1875 857280 29826 UB 810 8TH ST (LF) 134.38 74 G031225 CITY OF WASCO-UB PAYMENTS 1875 857282 29826 UB 801 8TH ST 86.98 75 G031225 CITY OF WASCO-UB PAYMENTS 1875 857336 29826 UB 1445 12TH STREET (PAL) 100.58 76 G031225 CITY OF WASCO-UB PAYMENTS 1875 857751 29826 UB 800 BLK CENTRAL 86.98 77 G031225 CITY OF WASCO-UB PAYMENTS 1875 857754 29826 UB 1100 CENTRAL AVE LLMD 86.98 78 G031225 CITY OF WASCO-UB PAYMENTS 1875 857756 29826 UB 1500 BLK OF CENTRAL 86.98 79 G031225 CITY OF WASCO-UB PAYMENTS 1875 857914 29826 UB 1600 BLK OF DAISY 86.98 80 G031225 CITY OF WASCO-UB PAYMENTS 1875 857942 29827 UB 603 E STREET VFW BUILDING 29.16 2 of 5
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WARRANT VENDOR NAME VENDOR No. INVOICE No. CHECK No DESCRIPTION AMOUNTS 81 G031225 CITY OF WASCO-UB PAYMENTS 1875 857945 29826 UB 764 E STREET (ANNEX) 100.58 82 G031225 CITY OF WASCO-UB PAYMENTS 1875 858019 29826 UB 847 F STREET (PW SHOP) 279.72 83 G031225 CITY OF WASCO-UB PAYMENTS 1875 858060 29826 UB 1300 BLK FILBURN 86.98 84 G031225 CITY OF WASCO-UB PAYMENTS 1875 858067 29826 UB 28704 FILBURN CENTRAL PARK 86.98 85 G031225 CITY OF WASCO-UB PAYMENTS 1875 858513 29826 UB NW MAPLE/MARGALO LLMD 2006- 86.98 86 G031225 CITY OF WASCO-UB PAYMENTS 1875 858514 29826 UB MAPLE/GROMER LLMD 2006-1 86.98 87 G031225 CITY OF WASCO-UB PAYMENTS 1875 858568 29826 UB 2700 BLK MONDAVI CT 86.98 88 G031225 CITY OF WASCO-UB PAYMENTS 1875 858649 29826 UB 1500 BLOCK OF PALM 86.98 89 G031225 CITY OF WASCO-UB PAYMENTS 1875 858664 29826 UB 2100 BLK PALM 86.98 90 G031225 CITY OF WASCO-UB PAYMENTS 1875 858666 29826 UB 400 N BLOCK OF PALM LLMD 2006-1 86.98 91 G031225 CITY OF WASCO-UB PAYMENTS 1875 858668 29826 UB 1700 BLK OF PALM #A 86.98 92 G031225 CITY OF WASCO-UB PAYMENTS 1875 858698 29826 UB 1200 BLK PECAN ST 86.98 93 G031225 CITY OF WASCO-UB PAYMENTS 1875 858702 29826 UB PENELOPE LLMD 2006-1 86.98 94 G031225 CITY OF WASCO-UB PAYMENTS 1875 858785 29827 UB 1700 BLK POPLAR 86.98 95 G031225 CITY OF WASCO-UB PAYMENTS 1875 858786 29827 UB 1700 BLK POPLAR #A 86.98 96 G031225 CITY OF WASCO-UB PAYMENTS 1875 858853 29827 UB 2500 BLK OF POSO DR. LLMD6- 86.98 97 G031225 CITY OF WASCO-UB PAYMENTS 1875 858857 29827 UB 2700 BLK OF POSO AVE LLMD06 86.98 98 G031225 CITY OF WASCO-UB PAYMENTS 1875 858889 29827 UB PALM N. PROSPERITY 2006-1 86.98 99 G031225 CITY OF WASCO-UB PAYMENTS 1875 859044 29827 UB 1700 BLK OF MARGALO 86.98 100 G031225 CITY OF WASCO-UB PAYMENTS 1875 859288 29827 UB 1300 BLK OF WILLOW 86.98 101 G031225 CITY OF WASCO-UB PAYMENTS 1875 859486 29827 UB 810 8TH ST (LF) 22.83 102 G031225 CITY OF WASCO-UB PAYMENTS 1875 859516 29827 UB 603 E STREET VFW BUILDING (LF) 15.32 103 G031225 CITY OF WASCO-UB PAYMENTS 1875 859522 29827 UB 764 E STREET (ANNEX) (LF) 83.81 104 G031225 CROSSWHITE CONSTRUCTION INC 5244 #02-0125 29828 23030-3: CROSSWHITE CHANGE ORDERS 280,896.35 105 G031225 EDUARDO ZARAGOZA 6296 REIMB 030625 29829 REIMB DMV LICENSE RENEWAL 241.00 106 G031225 FREEMAN MATHIS & GARRY LLP 5980 9160231045 29830 FEB 25: INSURANCE PREMIUM 165.00 107 G031225 GOTO TECHNOLOGIES USA, LLC 6172 IN7103682334 29831 PHONE SERVICES FOR PD 1,049.86 108 G031225 GREAT WESTERN INSTALLATIONS, INC 6152 2501064 29832 22012-3: BENCHES FOR VETERANS PARK 2,733.97 109 G031225 KERN COUNTY SUP. OF SCHOOLS 25 03042025 29833 FEB 25: SCHOOL FEES 31,594.30 110 G031225 KRAZAN & ASSOCIATES, INC. 74 B630674-22774 29834 24002-2: POSO CMAQ MATERIALS TESTING 840.00 111 G031225 LEADSONLINE, LLC 6293 417072 29835 25014-0: POWER PLUS & CELL HAWK 6,423.05 112 G031225 LOOP ELECTRIC INC. 1939 1854 29836 20214-1: ISTALLATION COSTS FOR LIGHTING & INFRASTR 36,615.85 113 G031225 NAGLE EARTHWORKS 5002 121071 29837 24002-1: POSO CMAQ PROJECT INV #2 7,159.20 114 G031225 NEW HORIZON COMMUNICATION CORP 6015 2991615 29838 COMMUNICATION SRVCS DISPATCH 1,068.12 115 G031225 PG & E COMPAN Y 85 50111351 V1 29839 20214-1: STREETLIGHTING FOR G STREET 5,565.42 116 G031225 PG & E COMPAN Y 85 5415504019-6 030625 29839 UB CENTRAL AVE & HWY 46 15.88 117 G031225 PG & E COMPAN Y 85 4460001408-6 030725 29839 UB CENTRAL AVE & HWY 46 153.90 118 G031225 PG & E COMPAN Y 85 8043623467-0 030625 29839 UB SE POPLAR & MARGALO 51.28 119 G031225 QUADIENT FINANCE USA,INC 1844 5408 FEB 25 29840 POSTAGE 1,463.45 120 G031225 ROYAL INDUSTRIAL SOLUTIONS 711 0332-1111738 29841 COBRA HEAD, PERFORMANCE PACKAGE 417.53 121 G031225 ROYAL INDUSTRIAL SOLUTIONS 711 0332-1109017 29841 CREDIT FOR LED HID FOR CNG STATION (134.32) 122 G031225 SCHROETER, THOMAS F. 2732 FEBRUARY 2025 29842 FEB 25: LEGAL SERVICES 5,150.00 123 G031225 SOUTHERN CALIFORNIA GAS COMPAN Y 1438 164-935-96817 030725 29844 FEB 25: CNG FUEL 1,955.14 124 G031225 SURFACE PUMPS INC. 3567 0162664-IN 29845 EMERGENCY REPAIR PARTS AND MACHINE WORK FOR SECOND 9,714.38 125 G031225 THE BAKERSFIELD CALIFORNIAN 206 89224ad429544 29846 21034-1: WELL 14 TRANSIT GATE PROJ 1,024.81 126 G031225 THE SHAFTER PRESS/ WASCO TRIBUNE 4787 3642 29843 21034-1: WELL 14 TRANSIT GATE PROJECT ADVERTISING 400.93 127 G031225 UNIVERSAL URGENT CARE & OCCUPATIONAL MEDICINE INC 5268 EM018024 29847 PHYSICAL POST-OFFER & HEPB VACCINE 115.00 128 G031225 VITAL SIGNS 3240 42419 29848 23030-3: PAL BLDG, CONS/CITY IMPR/SIGN 535.84 129 G031225 Total 419,007.99
130 G031725 AMAZON CAPITAL SERVICES, INC 4968 1Q4T-HXHL-NGMF 29849 GATE REMOTES AND SAFETY JACKETS 123.24 131 G031725 BSK & ASSOCIATES, INC. 1052 AH31571 29850 WW SAMPLE TEST: 12/03/2024 BOD & TSS 140.00 3 of 5
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WARRANT VENDOR NAME VENDOR No. INVOICE No. CHECK No DESCRIPTION AMOUNTS 132 G031725 BSK & ASSOCIATES, INC. 1052 AI025913 29850 DRINKING WATER: WATER QUALITY TESTING 2,995.80 133 G031725 COUNTRY AUTO & TRUCK, INC. 3008 750413 29851 POLICE #GEN: 18 OIL FILTERS 103.86 134 G031725 COUNTRY AUTO & TRUCK, INC. 3008 750501 29851 WELL VEH #14: 2 BATTERIES 584.51 135 G031725 DEE JASPAR AND ASSOCIATES, INC 378 25-00261 29852 WELL 13 EQUIPPING: FEB 2025 PROFESSIONAL SERVICES 2,856.35 136 G031725 DIAMOND TECHNOLOGIES, INC. 2724 37758 29853 BILLABLE SRVCS: BACKUP JOB FAILED 36.25 137 G031725 DIAMOND TECHNOLOGIES, INC. 2724 37757 29853 BILLING SRVCS: MICROSOFT LICENSES 56.54 138 G031725 GRAINGE R 415 9416291418 29854 TOOLS AND LIFTING SLINGS 331.47 139 G031725 GRAINGE R 415 9418845591 29854 TOOLS AND LIFTING SLINGS 94.84 140 G031725 GRAINGE R 415 9418845609 29854 ELECTRICAL PARTS CLEANER FOR MOTOR WINDINGS 39.29 141 G031725 INFO SEND, INC. 4244 282581 29855 STMTS DATA PRCSSNG/PRINT/MAIL 5,115.86 142 G031725 JOHN KULAR CONSULTING 3734 1570 29856 TASK 8 FARM CAMP: JAN 2025 PREPARE NOT & SUBMIT TO 840.00 143 G031725 JORGENSEN & CO. 137 6178457 29857 CALIBRATORS- GAS MONITORS HONEYWELL 255.00 144 G031725 JORGENSEN & CO. 137 6178479 29857 REPLACEMENT SENSOR, INSTRUMENT CALIBRATION/REPAIR 219.00 145 G031725 JORGENSEN & CO. 137 6178478 29857 MICROCLIP XL 4 GAS DETECTOR 878.99 146 G031725 KERN COUNTY WASTE MANAGEMENT DEPT. 19 47284-IN 29858 WSP- 357-MATTRESSES, VEH#21 146.59 147 G031725 KERN COUNTY WASTE MANAGEMENT DEPT. 19 47960-IN 29858 FEB 2025-STSWP FEES 1,755.14 148 G031725 KERN COUNTY WASTE MANAGEMENT DEPT. 19 47990-IN 29858 1/6/2025: WSP LANDFILL FEES GREEWASTE 501.01 149 G031725 KERN COUNTY WASTE MANAGEMENT DEPT. 19 47256-IN 29858 JAN 25- STSWP FEES 3,190.39 150 G031725 LeBeau THELEN LLP 3218 1985.012-14 29859 FEB 25: LEGAL SERVICES 552.50 151 G031725 MARTIN, PARIS, AND MULLINS LLC 5976 2025-11 29860 BACKGROUND INVESTIGATION 2,000.00 152 G031725 O'REILLY AUTO ENTERPRISES, LLC 4230 4936-240231 29861 RFS VEH #23: SEALANT 40.04 153 G031725 PACE ANALYTICAL SERVICES, INC 5694 2527B510691 29862 GW MONITORING 1ST QRT: 1/14/25 1,380.00 154 G031725 PG & E COMPAN Y 85 0008375540-5 29863 UB NW NE SOLAR PLANT ANIMAL 104.28 155 G031725 SOUTHERN TIRE MART LLC 5953 7150021647 29864 WATER VEH #64: 2 NEW TIRES 327.54 156 G031725 THE LAW OFFICES OF YOUNG WOOLDRIGE 4965 120496 29868 FEB 25: LEGAL SERVICES 682.00 157 G031725 T-MOBILE 4899 964042089 022125 29865 CELL PHONE SRVCS 1,331.29 158 G031725 VERIZON WIRELESS SERVICE LLC 4237 6106969521 29866 CELL PHONES & IPADS 1,330.77 159 G031725 VOIANCE LANGUAGE SERVICES, LLC 6127 2025018285 29867 OPI INTERPRETATION SRVCS 12.42 160 G031725 Total 28,024.97
161 G031925 ABATE A WEED 172 1057829 29869 WEED EATER STRING 102.17 162 G031925 ABATE A WEED 172 1058518 29869 40 GAL OF POST EMERGENT HERBICIDE, USED TO CONTROL 1,500.23 163 G031925 AFFINITY TRUCK CENTER 405 F013308870:01 29870 RFS VEH #23: TURBO KIT, CONTROL VALVE AND SENSORS 7,626.31 164 G031925 AFFINITY TRUCK CENTER 405 F013309590:01 29870 RFS VEH #26: KIT, SPARK PLUG, COIL, IGNITION 1,778.01 165 G031925 AFFINITY TRUCK CENTER 405 F013309381:01 29870 RETURNED PARTS FOR RFS#23 (64.20) 166 G031925 AFFINITY TRUCK CENTER 405 F013309062:01 29870 RETURNED SENSOR RFS#23 (933.66) 167 G031925 AFFINITY TRUCK CENTER 405 F013309063:01 29870 RETURNED SENSOR RFS#23 (121.78) 168 G031925 AFFINITY TRUCK CENTER 405 F013309064:01 29870 RETURNED REMAN SHOE KIT (194.85) 169 G031925 AMAZON CAPITAL SERVICES, INC 4968 1D9R-P11L-6CVH 29871 OFFICE SUPPLIES & EXPENSES FOR PD 144.43 170 G031925 AMAZON CAPITAL SERVICES, INC 4968 1YKV-7DGT-4GCY 29871 PENS, PAPER CLIPS, STAPLERS, MARKERS FOR PD 259.84 171 G031925 AMAZON CAPITAL SERVICES, INC 4968 16CM-3JV3-6HV6 29871 PEN HOLDERS WIHT PEN CHAIN FOR PD 9.31 172 G031925 AMERICAN REFUSE INC 183 341015 29872 MARCH 2025: 3YRD RECYCLING, 801 8TH ST 119.66 173 G031925 AWP SAFETY 5700 12020395 29873 20213-1: SIGN POSTS FOR STOP SIGN RELOCATIONS IN A 2,642.80 174 G031925 BHT ENGINEERING, INC 5134 WA25-002 29874 24004-1: JAN 2025 HSIP CYCLE 11-HWY 33 & 8TH 807.50 175 G031925 BHT ENGINEERING, INC 5134 WA25-003 29874 24004-1: JAN 2025 HSIP CYCLE 11, HWY 46 & POPLAR 1,180.00 176 G031925 DIAMOND TECHNOLOGIES, INC. 2724 37656MS 29875 MICROSOFT MONTHLY MARCH BILLING 522.00 177 G031925 FED E X 123 8-791-41198 29876 EXPRESS SERVICES 030725 26.37 178 G031925 FED E X 123 8-798-92330 29876 EXPRESS SERVICES 031425 26.37 179 G031925 FERGUSON ENTERPRISES INC 1008 0010384-4 29877 25005: 5TH & BARKER WTR MAIN RELOCATION 699.59 180 G031925 FERGUSON ENTERPRISES INC 1008 0010384-3 29877 25005-0: 5TH & BARKER WTR MAIN RELOCATION 1,141.20 181 G031925 FLORES, MONICA 2205 REIMB 030325 29879 MILEAGE REIM ATHENIAN DIALOGUE CLASS 120.05 182 G031925 JAVIER SANCHEZ 6046 REIMB 030125 29880 POST TRAINING REIMB 221.10 4 of 5
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WARRANT VENDOR NAME VENDOR No. INVOICE No. CHECK No DESCRIPTION AMOUNTS 183 G031925 JIM BURKE FORD LINCOLN 134 1608034 29881 ANIMAL CONTRO VEH #31: MOTOR, SEAL 69.95 184 G031925 JOHN KULAR CONSULTING 3734 1578 29882 24009-1: SEWER MASTER PLAN FEBRUARY 2025 2,987.50 185 G031925 JOHN KULAR CONSULTING 3734 1568 29882 24009-1: SEWER MASTER PLAN JANUARY 2025 1,760.00 186 G031925 JOHN KULAR CONSULTING 3734 1569 29882 24008-0: STORMWATER CIVIL STORM SOFTWARE UPDATE 1,155.00 187 G031925 JOHN LEE 6298 REIMB 031325 29883 DEPST RFND PRM#24-000823 222.00 188 G031925 KERN COUNTY FORENSIC SERVICES, LLC 6207 2929 29884 LAB PROCESSING FOR PD 1,750.00 189 G031925 KERN LOCAL AGENCY FORMATION COMMISSION 86 ANNEXATION 41 29885 ANNEXATION 41 ELECTIONS & ASSESSOR FEE 170.71 190 G031925 PG & E COMPAN Y 85 2053318492-3 031225 29886 UB SW SE N/S POSO W/O PALM 1,471.27 191 G031925 PG & E COMPAN Y 85 2114713176-3 031425 29886 UB STREET LIGHT TRACT FILLBURN 33.22 192 G031925 PG & E COMPAN Y 85 2991524925-3 031325 29886 UB 810 8TH COURTHOURSE 244.23 193 G031925 PG & E COMPAN Y 85 3433412189-3 031325 29886 UB N/O FILBURN ON BECKES 7.34 194 G031925 PG & E COMPAN Y 85 3593196785-1 031025 29886 UB NW ANNEX BUILDING 1,329.02 195 G031925 PG & E COMPAN Y 85 738005943-9 031425 29886 UB 1ST STREET LIGHTING 192.13 196 G031925 PG & E COMPAN Y 85 8365871756-2 031425 29886 UB ANNEX PARKING 14.66 197 G031925 PG & E COMPAN Y 85 8702724701-1 031025 29886 UB AGRICULTURE 721.15 198 G031925 SPAY NEUTER IMPERATIVE PROJECT CALIFORNI A 5032 2501 29887 23029-0: 2/10/25 DOUBLE CLINIC W/VACCINES 8,000.00 199 G031925 STATE BOARD OF EQUALIZATION 700 PROCEEDING NO:1843 29888 LAFCO PROCEEDING #1843 ANNEXATION 41 1,550.00 200 G031925 THE GAS COMPAN Y 246 05441655304 031325 29889 UB PAL BUILDING 47.60 201 G031925 THE GAS COMPAN Y 246 08121820008 031325 29889 POLICE STATION 748 F ST 149.69 202 G031925 THE GAS COMPAN Y 246 08331820137 031325 29889 COURTHOUSE 801 FST 366.43 203 G031925 THE GAS COMPAN Y 246 08961820373 031325 29889 CITY YARD 845 F ST 517.33 204 G031925 TRADICIONES MARKETS, INC 5259 333 FEB 2025 29878 333 UB PAYMENTS FEB 25 59.94 205 G031925 TRADICIONES MARKETS, INC 5259 297 NOV 2024 29878 297 UB PAYMENTS NOV 24 53.46 206 G031925 WASTEQUIP, LLC 372 20INV000700082 29890 40 LIDS FOR METAL BINS 2,247.54 207 G031925 Total 42,732.62
208 H031925 HARTZELL GENERAL ENGINEERING CONTRACTOR 5930 25006 29894 23003-0: PAYMENT NO. 13, WELL #13 115,519.31 209 H031925 HARTZELL GENERAL ENGINEERING CONTRACTOR 5930 24043 29893 23003-0: WELL #13, PAYMENT NO.12 253,791.11 210 H031925 Total 369,310.42
211 R031825 PG & E COMPAN Y 85 5415504019-6 030625 29891 UB CENTRAL AVE & HWY 46 15.88 212 R031825 PG & E COMPAN Y 85 4460001408-6 030725 29891 UB CENTRAL AVE & HWY 46 153.90 213 R031825 PG & E COMPAN Y 85 8043623467-0 030625 29891 UB SE POPLAR & MARGALO 51.28 214 R031825 Total 221.06
215 R031925 PG & E COMPAN Y 85 50111351 V1 29892 20214-1: STREETLIGHTING FOR G STREET 5,565.42 216 R031925 Total 5,565.42
217 Grand Total 978,521.21
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City of Wasco City Council Meeting Minutes, March 18, 2025

MINUTES

WASCO CITY COUNCIL
and Successor Agency to the
Former Redevelopment Agency
Tuesday, March 18, 2025
Regular Meeting – 6:00 p.m.

City Council Chambers
746 8th Street, Wasco, CA 93280
REGULAR MEETING – 6:00 pm

1) CALL TO ORDER: Mayor
Mayor Medina called the meeting to order at 6:02 p.m.

2) ROLL CALL: Mayor Medina, Mayor Pro Tem Saldaña, Council Members: Martinez, Raya, Reyna
PRESENT: Mayor Pro Tem Saldaña, Council Members: Martinez, Raya, Reyna LATE: Mayor Medina arrived at 6:04 p.m.

STAFF PRESENT: City Manager M. Scott Hurlbert, City Attorney Tom Schroeter , Assistant City Manager Maria Lara, City Clerk Maria Martinez, Deputy City Clerk Samantha Carranza, Public Wo rks Director Luis Villa, Finance Director Isarel Perez -Hernandez, Community Development Director Keri Cobb, Police Chief Charlie Fivecoat, Kern Fire Chief Joe Appleton

3) FLAG SALUTE: by Mayor Pro Tem Saldaña

4) INVOCATION: observed a moment of silence

5) APPROVAL OF AGENDA:

Motion by Council Member Reyna, seconded by Mayor Pro Tem Saldaña, to approve the agenda as to form by the following roll call vote:

AYES: MEDINA, SALDAÑA, MARTINEZ, RAYA, REYNA
NOES: NONE
ABSTAIN: NONE
ABSENT: NONE
6) PRESENTATIONS:
a. Recognition – National Transit Employee Appreciation Day Mayor Medina and Claribel Gutierrez, Field Representative for Assemblymember Dr. Jasmeet Bains, presented the certificate of recognition to the City of Wasco Transit Department staff.

Community Development Director Keri Cobb introduced the newly hired Homeless Outreach Coordinator, Many Bega, to the council.

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City of Wasco City Council Meeting Minutes, March 18, 2025 7) PUBLIC COMMENTS ON ITEMS NOT ON THE AGENDA:
• Bob Ellis
• Veronica Jacuinde

Deputy City Clerk Samantha Carranza mentioned that there were no email comments for this item or any other agenda items.

8) SUCCESSOR AGENCY BUSINESS: None

9) WASCO PUBLIC FINANCE AUTHORITY BUSINESS: None

10) PUBLIC SAFETY REPORTS
a. Kern County Fire Department (Appleton)
Chief Appleton gave a recent fire report.
b. Wasco Police Department (Fivecoat)
Chief Fivecoat gave a PowerPoint presentation on recent crime. c. Hall Ambulance
No report - absent
CITY COUNCIL BUSINESS:
11) CONSENT CALENDAR:

b. Approval of City Council Minutes for:

1. February 27, 2025, Special Meeting

2. March 4, 2025, Regular Meeting

c. Council finds this action not a “project” per Section 15378; Approval of Travel Expenses Exceeding $500.00 for the City Manager, Community Development Director, Mayor Medina and Council Member Reyna to attend the ICSC Conference scheduled for May 18-20, 2025 in Las Vegas, Nevada.

d. Council finds this “project” is exempt under section 15301 (Existing Facilities; Adopt a Resolution Authorizing the City Manager or Designee to approve a purchase order for three Bus Shelters with Tolar Manufacturing Company, Inc. for a total amount not to exceed $35,000.00.

Reso#2025-4187

e. Council finds this action not a “project” per Section 15 378; Approval of Travel Expenses Exceeding $500.00 per trip for the City Clerk to attend the Laserfiche Empower 2025 Conference on April 14-17, 2025, in Las Vegas, NV.

There was no conflict of interest on the consent calendar for any of the council members.

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City of Wasco City Council Meeting Minutes, March 18, 2025 Motion by Council Member Martinez, seconded by Mayor Medina, to approve the consent calendar by the following roll call vote:

AYES: MEDINA, SALDAÑA, MARTINEZ, RAYA, REYNA
NOES: NONE
ABSTAIN: NONE
ABSENT: NONE

12) PUBLIC HEARINGS: None
13) DEFERRED BUSINESS: None

14) NEW BUSINESS:
a. Council finds this action not a “project” per Section 15060(c)(3); Appointment and Oath of Office for Florirene Olvera and Rocio Mosqueda to serve on the Wasco Sales Tax Oversight Committee (Measure X) for a term ending December 31, 2028, and for Larry Jennings to serve on the Kern Mosquito and Vector Control District for a term ending December 31, 2028.

Council Members Martinez a nd Raya interviewed three candidates and recommended Florirene Olvera and Rocio Mosqueda for the Wasco Sales Tax Oversight Committee and Larry Jennings for the Kern Mosquito and Vector Control District. All candidates accepted the appointments.

There were no public comments.

Motion was made by Council Member Reyna, seconded by Council Member Martinez, to appoint Florirene Olvera and Rocio Mosqueda to serve on the Wasco Sales Tax Oversight Committee, and for Larry Jennings to serve on the Kern Mosquito and Vector Control District for terms ending December 31, 2028, by the following roll call vote:

AYES: MEDINA, SALDAÑA, MARTINEZ, RAYA, REYNA
NOES: NONE
ABSTAIN: NONE
ABSENT: NONE

City Clerk Maria Martinez administered the oath of office to the newly ap pointed committee and board members.

b. Council finds this action not a “project” per Section 15378; Adopt a Resolution Approving the City of Wasco Social Media Policies , and Authorize the City Manager or Designee to Endorse and Implement the Social Media Policies.

Reso#2025- 418
8 Oral presentation by City Manager Scott Hurlbert.

There were no public comments.

An ad-hoc committee was created for the finalization of the social media policy. 13 of 200
City of Wasco City Council Meeting Minutes, March 18, 2025 Council Members Reyna and Martinez were appointed to the committee.

Motion by Council Member Martinez, seconded by Council Member Reyna, to adopt a resolution with subject to the final approval of the Ad Hoc committee, City Manager and City Attorney by the following roll call vote:

AYES: MEDINA, SALDAÑA, MARTINEZ, RAYA, REYNA
NOES: NONE
ABSTAIN: NONE
ABSENT: NONE
15) REPORTS FROM COMMISSIONS AND COMMITTEES:
a. Kern Economic Development Corporation (Medina)
KEDC held West Kern EDC meeting. City Manager Scott Hurlbert attended the meeting and reported on item 16.
b. Kern Council of Government (Reyna)
No reports.
c. Wasco Task Force (Saldaña and Medina)
Mayor Pro Tem Saldaña:

Task Force will collaborate with the citywide cleanup on March 29, 2025, from 8:00 a.m. to 12:00 p.m. at Barker Park.
16) REPORTS FROM THE CITY MANAGER:

City Manager Hurlbert updated the city council on the following:
• There will be a SNIP event on April 4th and April 17th in front of Public Works. • KCSOS Superintendent of Schools is hosting the annual Public Works equipment show off day at Barker Park on Wednesday, March 19, 2025, at 10:30 a.m. • Community Clean Up with Kern County is sponsoring a bulky waste event at Barker Park on March 29, 2025, at 8:00 a.m.
• Mental Health Art Festival will be on Sunday, March 30, 2025, from 11:00 a.m. to 4:00 p.m.
• The Banner Veterans Program is open for submittals through April 7, 2025. • The Police Activity League PAL Ribbon -Cutting event, plus the one -year Wasco Police Department celebration, is scheduled for April 22, 2025, at 10:00 a.m. at the PAL Building.
• The Wasco Resources Fair hosted at Wasco Union High School on April 25, 2025, from 6:00 p.m. to 8:00 p.m.
• League of California Cities Leaders Summit, April 23-25, 2025, in Sacramento, and plans on attending.
• The International Council of Shopping Centers ICSC Conference will be held in Las Vegas from May 18 to 20, 2025.
• The Kern EDC meeting was hosted at the Wasco Recreation and Parks Community Hall on March 19, 2025. The City Manager attended. There were 30 people in attendance from several surrounding cities.

17) REPORTS FROM THE CITY COUNCIL:

Council Member Reyna:

Attended the CDC Citizens Advisory Committee on March 18, 2025.

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City of Wasco City Council Meeting Minutes, March 18, 2025 18) CLOSED SESSION: None

19) CLOSED SESSION ACTION: None

20) ADJOURNMENT:

Mayor Medina adjourned the meeting at 6:59 p.m.

____________________________________
Maria O. Martinez, CMC
City Clerk

______________________________________
Valentin Medina, Mayor

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.

TO: Honorable Mayor and Council Members

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

DATE: April 1, 2025

SUBJECT: Adopt a Resolution Authorizing the City Manager or Designee to approve a purchase order to purchase 40 street light poles & luminaires from Wesco Distribution for a cost not to exceed $95,000.00.
_____________________________________________________________________________________ Recommendation:

Staff recommends the City Council:
1) Adopt a Resolution a uthorizing the City Manager or designee to approve a purchase order to purchase 40 street light poles & luminaires from Wesco Distribution for a cost not to exceed $95,000.00, 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 15378, no environmental review is required.

Environmental Review:

The staff has reviewed the prop osed 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 a large number of street lighting installations coming up around town, Staff has the opportunity to cut material costs by issuing a request for proposals for a bulk order of streetlights.

The request for proposals required suppliers to submit a unit price for street light poles and luminaires with a minimum order quantity of 30.

Staff has determined that 40 poles are currently needed to cover the G Street lighting Project, lights along Poso Avenue at the newly widened intersection of Poso and Central

STAFF REPORT
City of Wasco

16 of 200
Avenue, and some additional poles on hand, which will save time in situations where poles are damaged by motorists.

The City advertised for bids on February 22, 2025, and opened bids on March 12, 2025, at 2:00 PM.

Staff received 6 bids from Contractors as follows:

Contractor Cost

Wesco Distribution $ 2,326.24 / Pole & Luminaire
American Right of Way, Inc. $ 2,641.98 / Pole & Luminaire Synergy Construction $ 3,350.09 / Pole & Luminaire
RC Maintenance Holdings $ 4,773.72 / Pole & Luminaire

After reviewing the provided quotes and supplied bid documents, Staff has determined that Wesco Distribution is the most cost-efficient, qualified bidder.

It is also worth noting that at a rate of $2,326.24, this cost is less than half of what the City would typically pay in an emergency situation where we order one pole at a time.

Fiscal Impact:

Per City Resolution 2023-3988, the City Council adopted Project #24029 for the G Street Lighting Project, in which we accepted $762,700.00 from the High-Speed Rail Authority and their builder, California Rail Builders, to install new lighting on G Street after they removed the existing lighting. After this purchase, the budget remains with sufficient funding to complete the installations.

Attachments:

1. Resolution

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RESOLUTION NO. 2025 -

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WASCO AUTHORIZING THE CITY MANAGER OR DESIGNEE TO APPROVE A PURCHASE ORDER TO PURCHASE FORTY (40) STREET

LIGHT POLES & LUMINAIRES FROM WESCO DISTRIBUTION FOR A COST NOT TO EXCEED $95,000.00.

WHEREAS, the City of Wasco wishes to purchase forty (40) street light poles and luminaires from Wesco Distribution; and

WHEREAS, funding for the purchase will come from Project #24029 approved via resolution 2023-3988.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Wasco as follows:

SECTION 1: Authorizes the City Manager or designee to approve a purchase order to purchase forty (40) street light poles & luminaires from Wesco Distribution for a cost not to exceed $95,000.00.

-o0o-

I HEREBY CERTIFY that the foregoing Resolution No. 2025 - was passed and adopted by the Council of the City of Wasco at a regular meeting thereof held on April 1 , 2025, by the following vote:

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

NOES:

ABSTAIN:

ABSENT:

__________________________

VALENTIN MEDINA,
MAYOR of the City of Wasco

Attest: _______________

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

TO: Honorable Mayor and Council Members

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

DATE: April 1, 2025

SUBJECT: A pproval of the acceptance of the CEC Charging Station Project and Authorize the City Clerk to file the Notice of Completion. _____________________________________________________________________________________ Recommendation:

Staff recommends the City Council:
1) Approval of the acceptance of the CEC Charging Station Project and authorize the City Clerk to file the Notice of Completion; 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:

On June 20, 2023, the City Council approved a contract with Reliable Monitoring Services to install electrical infrastructure related to the Charging Stations at the City Parking lot located across the Street from the Police Station.

This Project was completed in November 2024, but there were issues with a faulty breaker and some activation issues (from the charging station provider, not this Contractor), which have held off the formal notice of completion until now . These issues are now resolved.

Fiscal Impact:

STAFF REPORT
City of Wasco

19 of 200
The 2024-2025 Capital Improvement Plan Project # 23022 budgeted $254,329.00 for the Construction of this Project. The current cost of the Project is approximately $250,705.57, which is within budget. No budget action is required with approval of this item.

Attachments:

1. Notice of Acceptance

2. Notice of Completion

3. Final Balancing Change Order

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Public Works Office
(661) 758-7271 Fax (661) 758-1728
801 8th Street, Wasco, CA 93280
www.cityofwasco.org

NOTICE OF ACCEPTANCE

NOTICE IS HEREBY GIVEN that the Public Works Director, City of Wasco, State of California, by and through the powers vested in his office by the Members of the City Council has reviewed and accepted as complete the work performed under contract by the Contractor.

The information pertinent to this Notice is as follows:

1. Owner: City of Wasco

2. Contractor: Reliable Monitoring Services

3. Surety of Faithful
Performance and
Labor and Material Bond: Developers Surety and Indemnity Company

4. Contract For: CEC Charging Stations

5. Date of Contract: June 20, 2023

6. Date of Completion: November 30, 2024

I, Luis Villa, hereby declare under penalty of perjury that the foregoing is true and the provisions of the contract have been met and are accepted on April 1, 2025.

Luis Villa
Public Works Director
City of Wasco

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Recording Requested By:

TY OF WASCO
Maria Martinez, City Clerk
When Recorded Mail to:

City of Wasco
746 8th Street
Wasco, CA 93280

NOTICE OF COMPLETION
NOTICE IS HEREBY GIVEN THAT:

1. The undersigned is OWNER or Agent of the OWNER of the interest or estate stated below in the property hereinafter described.

2. The FULL NAME of the OWNER is City of Wasco

3. The FULL ADDRESS of the OWNER is 746 8th Street, Wasco CA 93280

4. The NATURE OF THE INTEREST or ESTATE of the undersigned is: In Fee. (if other than fee, Strike "In Fee" and insert, for example, "Purchaser under contract of purchase," or "Lessee.")

5. The FULL NAMES and FULL ADDRESSES of ALL PERSONS, if any, WHO HOLD SUCH INTEREST or ESTATE with the undersigned as JOINT TENANTS IN COMMON are:

Names Addresses

6. The full names and full addresses of the predecessors in interest of the undersigned if the property was transferred subse quent to the commencement of the work of improvement herein referred to:

Names Addresses

7. A work of improvement on the property hereinafter described was COMPLETED April 1, 2025

8. The work of improvement completed is described as follows: CEC Charging Stations

9. The NAME OF THE ORIGINAL CONTRACTOR, if any, for such work of improvement is: Reliable Monitoring Services

10. The street address of said property is: 747 F Street Wasco CA

11. The property on which said work of improvement was completed is in the City of Wasco, County of Kern, State of California, and is described as follows:

This project included the installation of electrical infrastructure for two (2) charging stations. 04/01/2025
Dat e Va lentin Medina, Mayor, City of Wasco
Verification for INDIVIDUAL owner
I, the undersigned, declare under penalty of perjury under the laws of the State of California that I am the owner of the aforesaid interest or estate in the property described in the above notice; that I have said notice, that I know and understand the contents thereof, and that the facts stated therein are true and correct.

NOT APPLICABLE NOT APPLICABLE
Date and Place Signature of Owner named in paragraph 2
Verification for NON-INDIVIDUAL owner: I, the undersigned, declare under penalty of perjury under the laws of the State of California that I am the Mayor of the aforesaid interest or estate in the property described in the above notice; that I have read the said notice, that I k now and understand the contents thereof, and that the facts stated therein are true and correct. 04/01/2025, City of Wasco, CA ________________________
Date and Place Valentin Medina, Mayor, City of Wasco
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Public Works (661) 758-7270 Fax (661) 758-1728
764 E. Street, Wasco, CA. 93280

Final Balancing Change Order

Date of Contract: June 20, 2023 Date: April 1, 2025 Contract Amount: $55,130.00
Contractor: R eliable Monitoring Services Project: Wasco CEC Charging Station Project

Change Order #1: Procure (3) 3-phase 200A Breakers

The City-Provided switchgear did not include the breakers needed for the (2) 3-phase charging stations. This was noted on the quotation from the switchgear provider, but the item was never added to the bid for the Contractor. The Contractor is able to procure these items in a timelier manner than the City and they have not included any markup on the items, but the price does include cost for their time to drive and pick up the breakers from the supplier.

Total Cost: $ 3,088.90

Change Order #2: Provide and install additional switchgear parts to adapt system to work as desired.

The City-Provided switchgear included a faceplate that was not correct to fit the two necessary breakers. The Contractor provided and installed a new faceplate to make the system work correctly.

Total Cost: $ 1,001.12

Change Order #3: Provide and install replacement breakers, re-size wiring to fit charging station terminals, quantity adjustment for item 2.

PG&E required that the existing 600 Amp breaker be removed and replaced with a 400 Amp breaker due to the sizing of the chargers only requiring 400 Amps. Originally the switchgear was sized at 600A to allow for future expansion or additional chargers. This price includes the cost of the breaker. Note that the breaker is 3 -phase which makes it significantly more expensive than standard. Additionally, the wiring as designed per plan does not work with the terminal sizes on the charging stations. As such, Contractor was directed to pull new wire to make up for the difference. Bid Item #2 had a clerical error on the bid document that was not discovered until project started. Total cost was for (1) item, but should have been for (2).

Total Cost: $ 21,577.54

Original Contract Amount $ 55,130.00
Net Quantity Adjustments/Change Orders $ 25,667.56
Final Balance $ 80,797.56

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.

TO:

FRO
M:

DA
TE:

SUBJECT:

Honorable Mayor and Council Members
M. Scott Hurlbert, City Manager
Maria O. Martinez, Administrative Manager/City Clerk
April 1, 2025
Adopt a Resolution Authorizing t he City Manager or Designee to Finalize, Endorse and Enter into an Agreement with United Pipe & Steel Fabrication for the Well 14 Transit Metal Carport Project in the amount of $29,690.00 and allowing the City Manager to execute Contract Change Orders in an amount not to exceed an aggregate of $10,000.

Recom
mendation:

Staff recommends the City Council:
1) Adopt a Resolution Authorizing the City Manager or designee to Finalize, Endorse and enter into an Agreement with United Pipe & Steel Fabrication for the Well 14 Transit Metal Carport Project in the amount of $ 29,690.00 and allowing the City Manager to execute Contract Change Orders in an amount not to exceed an aggregate of $10,000; and
2) Fi
nd that this Project is classified as categorically exempt pursuant to CEQA Section 15332. No environmental review is required.

Environmental Review:

Staff has reviewed the proposed Project for compliance with the California Environmental Quality Act (CEQA) and has determined that the Project is categorically exempt pursuant to CEQA Section 15332 as it is characterized as in -fill development meeting the conditions described in this section. Thus, no environmental review is required.

Background:

Along with the new EV chargers located at the Well 14 site, additional funding has been allocated to the Project, allowing for Metal Carports to be installed on the property.

Di
scussion:

This project was designed in-house. Requests for proposals were advertised on March 1st, 2025, in the Baker sfield Californian and the Wasco Tribune on March 6th, 2025. Staff scheduled a mandatory job walk for March 6th, 2025, at 10:30 am; however, only one contractor attended. An addendum was published for a secondary mandatory job walk.

For those who did not participate in the first mandatory job walk, only one contractor

STAFF REPORT
City of Wasco
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attended. The bid opening took place on March 24th, 2025, and only one bid was received from the following contractor:

Co
ntractor Cost
Un
ited Pipe & Steel Fabrication $ 29,690.00
Af
ter reviewing the provided quote and supplied bid document, Staff has determined that United Pipe & Steel Fabrication is the most cost-effective qualified contractor and costs are within estimates. As such, Staff recommends awarding the Project to United Pipe & Steel Fabrication.

Fi
scal Impact:

Project #21034 in the City Capital Improvement Project budget allocated funds for installing electric vehicle (EV) chargers at the Well 14 site for use by the Transit Department and its incoming EV Fleet. The Project was initially budgeted for $182,000, but in 2022, it was supplemented with additional State of Good Repair funds awarded by Kern COG, which increased the budget to $313,943.12. In addition to the budgeted f unds, the City received reimbursement from PG&E in the amount of $98,968.75, bringing the total budget to $ 411,880.12. After the purchases, installations of the charging stations , and automatic gates expenditures, funds of ~$39,783.33 remain, which safely allows for this proposed work along with contingencies. No budget action is required with approval of this item.

At
tachments:

1. Bid Summary

2. Proof of advertisement

3. Resolution

4. Agreement
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Bid Package-Project Description:

Company Date
Received
Time
Received
Time
Opened Bid Proposals $ Addendum Bid
Bond
United Pipe and Steel Fabrication 3/24/2025 1:48 PM 2:00 PM $29,690.00 only 1 N City of Wasco
Bid Results
City of Wasco
Deputy City Clerk
Date: 3/24/2025
Well 14 Transit Metal Carport Project
3/24/2025
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THE BAKERSFIELD CALIFORNIAN
4900 CALIFORNIA AVE STE 100A
BAKERSFIELD CA 93309−7027
(661)395−7207

ORDER CONFIRMATION (CONTINUED)
Salesperson: LEGALS Printed at 02/27/25 08:26 by asanc−bk −−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−− Acct #: 89224 Ad #: 445655 Status: New WHOLD WHO L

CITY OF WASCO

DEPARTMENT OF TRANSIT

NOTICE TO BIDDERS
Sealed proposals for the work shown on the plans entitled:

PROJECT PLANS FOR
WELL 14 TRANSIT METAL CARPORT PROJECT
will be received at the Office of the City Clerk of the CITY OF WASCO, 746 8th Street, WASCO, California, until 2:00 PM on March 24, 2025 at which time they will be publicly opened and read.

Proposal forms for this work are entitled:

BID BOOK FOR
WELL 14 TRANSIT METAL CARPORT PROJECT
General work description:

The purpose of this Project is to provide shaded coverage areas to be utilized by the City of Wasco Transit Department for Zero Emission Transportation Vehicles. The Project includes the Fabrication and installment of two Metal Carports and other items as shown in the attached plan set.

Bids are required for the entire work described herein.

Bids must be submitted on the Bid Proposal form provided by the City of Wasco. Each bid must be accompanied by one of the following forms of bidder's security in the amount of ten percent (10%) of the amount bid: (1) cash; (2) a cashier's check made payable to the City of Wasco; (3) a certified check made payable to the City of Wasco; or (4) a bidder's bond executed by an admitted surety insurer, made payable to the City of Wasco. Each bidder must be a licensed contractor as required by law at the time the contract is awarded. The bidder who is awarded the project contract will be allowed pursuant to Public Contract Code Section 22300 to substitute securities for the payment of funds withheld under the contract. In addition, the successful bidder must furnish: (1) a faithful performance bond in the amount of one hundred percent (100%) of the contract price; and (2) a payment bond (also referred to as a labor and material bond) in the amount of one hundred percent (100%) of the contract price. All bonds must be in a form approved by the City of Wasco and must conform to California law (see Code of Civil Procedure section 995.010 et seq.). All documents submitted in compliance with the requirements of this bid package and the contract must be scannable and photocopiable. The City here by invokes its protest right under California Code of Civil Procedure 995.660 for any proposed surety bond submitted in satisfaction of t he re qu ir eme nt s of th is agr e eme nt if th e submitted bond is not issued by an admitted surety rated A-, VII or better by Best's Rating Service.

The contractor shall possess a City Business License and a Class “A” or “B” or C-13 license at the time this contract is awarded.

This contract is subject to state contract nondiscrimination and compliance requirements pursuant to Government Code, Section 12990.

A contractor or subcontractor shall not be qualified to bid on, be listed in a bid proposal, subject to the requirements of Section 4104 of the Public Contract Code, or engage in the performance of any contract for public work, as defined in this chapter, unless currently registered and qualified to perform public work pursuant to Section 1725.5. It is not a violation of this section for an unregistered contractor to submit a bid that is authorized by Section 7029.1 of t he Business and Professions Code or by Section 10164 or 20103.5 of the Public Contract Code, provided the contractor is regi stered to perform public work pursuant to Section 1725.5 at the time the contract is awarded.

Inquiries or questions based on alleged patent ambiguity of the plans, specifications or estimate must be communicated as a bidder inquiry prior to bid opening. Any such inquiries or questions, submitted after bid opening, will not be treated as a bi d protest.

Technical questions should be directed to Kameron Arnold, telephone (661) 758-7204.

Plans, specifications and bid documents may be obtained after noon on March 3, 2025 via email request to [email protected]
Pursuant to Section 1773 of the Labor Code, the general prevailing wage rates in the county, or counties, in which the work is to be done have been determined by the Director of the California Department of Industrial Relations. These wages are set forth in the General Prevailing Wage Rates for this project, available at CITY OF WASCO City Hall, 746 8th Street, WASCO, California, and available from the California Department of Industrial Relations Internet web site at http://www.dir.ca.gov The U.S. Department of Transportation (DOT) provides a toll-free hotline to report bid rigging activities. Use the hotline to report bid rigging, bidder collusion, and other fraudulent activities. The hotline number is (800) 424-9071. The service is available 24 hours 7 days a week and is confidential and anonymous. The hotline is part of the DOT's effort to identify and investigate highway construction contract fraud and abuse and is operated under the direction of the DOT Inspector General.

CITY OF WASCO, CITY CLERK /s/ Maria O. Martinez, CMC DATED: February 26, 2025

PUBLISH: WASCO TRIBUNE, BAKERSFIELD CALIFORNIAN
March 1, 2025
445655
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RESOLUTION NO. 2025 -

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

MANAGER OR DESIGNEE TO FINALIZE, AWARD, AND ENTER INTO AN AGREEMENT WITH UNITED PIPE & STEEL FABRICATION FOR THE WELL 14 METAL CARPORT PROJECT IN THE AMOUNT $29,690.00 AND AUTHORIZE THE CITY MANAGER OR DESIGNEE TO EXECUTE

CONTRACT CHANGE ORDERS IN AN AMOUNT NOT TO EXCEED AN AGGREGATE OF $10,000.00
WHEREAS, the City of Wasco has acquired a new fleet of Dial-a-Ride vehicles and staff wishes to protect this investment by installing shade structures at the transit parking facility located at Well 14; and
WHEREAS, the City of Wasco wishes to contract with United Pipe & Steel Fabrication for the Well 14 Metal Carport Project; and
WHEREAS, the services provided are described in the Agreement found in Exhibit “A” ; and
WHEREAS, said Agreement has been made in the form and manner prescribed by the City of Wasco Municipal Code and the California Public Contract Code; and

WHEREAS, United Pipe & Steel Fabrication and the City each acknowledge that each party and their respective legal counsel have reviewed the Agreement; and,

WHEREAS, the Agreement shall be governed by and construed in accordance with the laws of the State of California; and

WHEREAS, United Pipe & Steel Fabrication agrees to comply with the State prevailing wage determinations in effect ten days prior to the bid opening of March 6th , 2025; and

WHEREAS, allowing the City Manager or designee to execute Contract Change Orders not to exceed $10,000.00.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Wasco as follows:

SECTION 1: Authorizes the City Manager or designee to finalize and execute an Agreement with United Pipe & Steel Fabrication for work related to the Well 14 Metal Carport Project in an amount not to exceed $29,690.00.

SECTION 2: Authorizes the City Manager or designee to execute Contract Change Orders in an amount not to exceed an aggregate of $10,000.00.

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-o0o-

I HEREBY CERTIFY that the foregoing Resolution No. 2025 - was passed and adopted by the Council of the City of Wasco at a regular meeting thereof held on April 1 , 2025, by the following vote:

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

NOES:

ABSTAIN:

ABSENT:

__________________________

VALENTIN MEDINA,
MAYOR of the City of Wasco

Attest: _______________

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

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CITY OF WASCO

AGREEMENT

THIS Agreement, made and entered into this __ da y of ______, 2025, by and between the CITY OF WASCO, hereinafter called “City”, and United Pipe & Steel Fabrication hereinafter called “Contractor”.

WI
TNESSETH: That the parties hereto do mutually agree as follows:

ARTICLE I. That for and in consideration of the payments and agreements hereinafter mentioned, to be made and performed by the said party of the first part, and under the conditions expressed in the 2 bonds, bearing even date with these presents, and hereunto annexed, the said party of the second part agrees with the said party of the first part, at his own proper cost and expense, to do all the work and furnish all the materials, except such as are mentioned in the specifications to be furnished by said party of the first part, necessary to construct and complete in a good, workmanlike and substantial manner and to the satisfaction of the CITY OF WASCO, the work described in the special provisions and the project plans described below, including any addenda thereto, and also in conformance with the California Department of Transportation Standard Specifications Dated 2023 and Standard Plans Dated 2023, and the Labor Surcharge and Equipment Rental Rates in effect on the date the work is accomplished, which said special provisions, project plans, Standard Plans, Standard Specifications, and Labor Surcharge and Equipment Rental Rates are hereby specially referred to and by such reference made a part hereof.

T
he Special Provisions for the work to be done are entitled:

CITY OF WASCO

NOTICE TO CONTRACTORS & SPECIAL PROVISIONS
WELL 14 TRANSIT METAL CARPORT PROJECT

Contractor shall, in accordance with the SPECIFICATIONS and drawings therefore, furnish at its own expense all labor, materials, equipment and services as required therefore, and to do everything required in this Agreement and the SPECIFICATIONS.

ARTICLE II. T
he City hereby employs said Contractor to perform the work according to the terms of this Agreement and the SPECIFICATIONS for price(s) named in Contractor’s bid proposal (hereinafter “Proposal”), and agrees to pay the same at the time, in the manner, and upon the conditions set forth in the SPECIFICATIONS; and the parties for themselves, their heirs, executors, administrators, successors, and assigns, do hereby agree to the full performance of the covenants herein contained.

ARTICLE III.

It is expressly agreed by and between the parties hereto that should there by any conflict between the terms of this Agreement and the Proposal of said Contractor, then this Agreement shall control and nothing herein shall be considered as an acceptance of the terms of said proposal conflicting herewith.

ARTICLE IV. Contractor acknowledges that Federal funds are being utilized to assist in the funding of the construction required in this Agreement and agrees that any required terms, conditions or covenants related to said federal funding not specifically made a part of this Agreement are hereby incorporated by this reference and shall be made a part of this Agreement.

ARTICLE V. P rior to starting construction under the terms of this Agreement, Contractor shall provide to the City a Faithful Performance Bond and the Labor Materials Bond, as required in the SPECIFICATIONS.

ARTICLE VI. Co ntractor and any subcontractors shall maintain all books, documents, papers, accounting records, and other evidence pertaining to th e performance of this Agreement or the work to be provided for hereunder. All parties shall make such materials available at their respective offices as required in the SPECIFICATIONS.

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ARTICLE VII. If any action at law or in equity, including an action for declaratory relief, is brought to enforce or interpret the provisions of this Agreement, the prevailing party will be entitled to reasonable attorneys’ fees, which may be set by the court in the same action or in a separate action brought for that purpo se, in addition to any other relief to which that party may be entitled.

ARTICLE VIII. In addition to any other Indemnification requirements in the SPECIFICATIONS, the Contractor agrees to indemnify, defend and save harmless the City, its officers, agents and employees from any and all claims and losses accruing or resulting to any and all contractors, subcontractors, materialmen, laborers and any other person, firm or corporation furnishing or supplying work services, materials or supplies in connection with the performance of this Agreement, and from any and all claims and losses accruing or resulting to any person, firm or corporation who may be injured or damaged by the Contractor in the performance of this Agreement, except such loss which was caused by the sole negligence or willful misconduct of the City.

ARTICLE IX. I
n addition to any other insurance provisions required in the SPECIFICATIONS, Contractor shall provide insurance to the City as set forth in Exhibits [1, 1-A, 2, 3, 4, 6, 11].

ARTICLE X. The Contractor, and the agents and employees of Contractor, in the performance of the Agreement, shall act in an independent capacity and not as officers or employees or agents of the City.

ARTICLE XI. T
he City may terminate this Agreement and be relieved of the payment of any consideration to Contractor should Contractor fail to perform the covenants herein contained or contained in the SPECIFICATIONS at the time and in the manner as required. In the event of such termination, the City may proceed with the work in any manner deemed proper by the City. The cost to the City shall be deducted from any sum due the Contractor under this Agreement, and the balance, if any, shall be paid to the Contractor upon demand.

ARTICLE XII. Without the written consent of the City, this Agreement is not assignable by Contractor either in whole or in part.

ARTICLE XIII. T ime is of the essence in this Agreement.

ARTICLE XIV. No alteration or variation of the terms of this Agreement shall be valid unless made in writing and signed by the parties hereto; and no oral understanding or Agreement not incorporated herein shall be binding on any of the parties hereto.

ARTICLE XV. The City, contractor, sub recipient or subcontractor shall not discriminate on the basis of race, color, national origin, or sex in the performance of this contract. The contractor shall carry out applicable requirements of 49 CFR part 26 in the award and administration of DOT-assisted contracts. Failure by the contractor to carry out these requirements is a material breach of this contract, which may result in the termination of this contract or such other remedy as the recipient deems appropriate.

ARTICLE XVI. By my signature hereunder, as Contractor, I certify that I am aware of the provisions of Section 3700 of the Labor Code which require every employer to be insured against liability for workers’ compensation or to undertake self-insurance in accordance with the provisions of that code, and I will comply with such provisions before commencing the performance of the work of this Agreement.

ARTICLE XVII. T he Contractor agrees: (1) To utilize privately owned United States -flag commercial vessels to ship at least 50 percent of the gross tonnage (computed separately for dry bulk carriers, dry cargo liners, and tankers) involved, whenever shipping any equipment, material, or commodities pursuant to this contract, to the extent such vessels are available at fair and reasonable rates for United States-flag commercial vessels; and (2) To furnish within 20 days following the date of loading for shipments originating with the United State or within 30 working days following the date of loading for shipments originating outside the United States, a legible copy of a rated, ‘on-board’ commercial ocean bill -of-lading in English for each shipment of cargo described in this paragraph to both the Contracting Officer (through the prime contractor in the case of subcontractor bills-of-lading) and to the Division of National Cargo, Office of Market Development, Maritime Administration, Washington, DC, 20590; and (3) To insert the substance of the provisions of this clause in all subcontracts issued pursuant to this contract.

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ARTICLE XVIII. And the said Contractor agrees to receive and accept the following prices as full compensation for furnishing all materials and for doing all the work contemplated and embraced in this agreement; also for all loss or damage, arising out of the nature of the work aforesaid, or from the action of the elements, or from any unforeseen difficulties or obstructions which may arise or be encountered in the prosecution of the work until its acceptance by the CITY OF WASCO, and for all risks of every description connected with the work; also for all expenses incurred by or in consequence of the suspension or discontinuance of work and for well and faithfully completing the work, and the whole thereof, in the manner and according to the plans and specifications, and the requirements of the Engineer under them, to wit:

I
N WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed the day and year first above written.

ATTEST: CITY OF WASCO, CALIFORNIA

BY
MARIA O. MARTINEZ M. SCOTT HURLBERT
City Clerk, City of Wasco City Manager, CITY OF WASCO

APPROVED AS TO FORM: “CONTRACTOR”

GREG TOVAR
Manager

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BID SCHEDULE

ITEM ITEM UNIT OF ESTIMATED PRICE TOTAL
NO. CODE MEASURE QUANTITY PER UNIT PRICE
1 Carr:>ort(s) per dimensioned outlined n
attachmen t EA 2 t. 99.5.31 /.l 990./,tc. -, ,
Delivery and installation are required as
it;. t<:;q, 37 2 oart of bid item 1.
r
3 4
5 6
ii TOTAL BID AMOUNT: ~9,{,q_0,00
----=--..,✓------------
Acknowledgment of Addenda
Addendum No. / Initial
L.,r
Prh:ed Name/ Title
~£
Signature
/JPSEAB
Company
/ol-3/c10B6
Contractor's License Number/ Expiration Date
Selection of bidder shall be based on the lowest responsive and responsible bid for the combined total of construction items. The City has the option to reject all bids with or without cause. The City also may at its discretion remove any item(s) from this project. It is understood that the foregoing quantities are approximate only and are solely for the purpose of facilitating the comparison of bids, and that the contractor's compensation will be computed upon the basis of the actual quantities in the complete work, whether they be more or less than those shown. 8 33 of 200
.

TO: Honorable Mayor and Council Members

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

DATE: April 1, 2025

SUBJECT: A pproval of the acceptance of the City of Wasco ADA Sidewalk and Street Light Improvements Project and Authorization for the City Clerk to file the Notice of Completion.
_____________________________________________________________________________________ Recommendation:

Staff recommends the City Council:
1) Approval of the acceptance of the City of Wasco ADA Sidewalk and Street Light Improvements Project and authorize the City Clerk to file the Notice of Completion; 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:

On September 3, 2024, the City Council approved a contract with J.L. Plank Inc., doing business as Cen-Cal Construction, to install 13 street lights along with 16 ADA ramps in the Southgate neighborhood, located between Broadway and D Street, Poso Ave., and 16th Street. Thirteenth, Fourteenth, and Fifteenth Streets each received three lights, Broadway received three lights and D Street received one light.

Cen-Cal Construction has completed its scope of work as per the approved agreement, prompting the project's closeout.

STAFF REPORT
City of Wasco

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Fiscal Impact:

The 2023-2024 Capital Improvement Plan allocated $740,000.00 to Project #22014. The construction costs for this project amounted to $600,600.00, which received approval from the City Council.

The CDBG allocated $460,000 for this project, including $280,000 from TDA funds. Afte r completion, only $223,248.97 was spent from TDA funds, resulting in a remaining balance of $56,751.03.

Attachments:

1. Notice of Acceptance

2. Notice of Completion

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Public Works Office
(661) 758-7271 Fax (661) 758-1728
801 8th Street, Wasco, CA 93280
www.cityofwasco.org

NOTICE OF ACCEPTANCE

The information pertinent to this Notice is as follows:

1. Owner: City of Wasco

2. Contractor: Cen-Cal Construction

3. Surety of Faithful
Performance and
Labor and Material Bond: Developers Surety and Indemnity Company

4. Contract For: City of Wasco ADA Sidewalk and Street Light Improvements “21- CDBG-PI-00032”

5. Date of Contract: October 28, 2024

6. Date of Completion: March 17, 2025

I, Luis Villa, hereby declare under penalty of perjury that the foregoing is true and the provisions of the contract have been met and are accepted on April 1, 2025.

Luis Villa
Public Works Director
City of Wasco

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Recording Requested By:

TY OF WASCO
Maria Martinez, City Clerk
When Recorded Mail to:

City of Wasco
746 8th Street
Wasco, CA 93280

NOTICE OF COMPLETION
NOTICE IS HEREBY GIVEN THAT:

1. The undersigned is OWNER or Agent of the OWNER of the interest or estate stated below in the property hereinafter described.

2. The FULL NAME of the OWNER is City of Wasco

3. The FULL ADDRESS of the OWNER is 746 8th Street, Wasco CA 93280

4. The NATURE OF THE INTEREST or ESTATE of the undersigned is: In Fee. (if other than fee, Strike "In Fee" and insert, for example, "Purchaser under contract of purchase," or "Lessee.")

5. The FULL NAMES and FULL ADDRESSES of ALL PERSONS, if any, WHO HOLD SUCH INTEREST or ESTATE with the undersigned as JOINT TENANTS IN COMMON are:

Names Addresses

6. The full names and full addresses of the predecessors in interest of the undersigned if the property was transferred subse quent to the commencement of the work of improvement herein referred to:

Names Addresses

7. A work of improvement on the property hereinafter d escribed was COMPLETED March 17, 2025

8. The work of improvement completed is described as follows: City of Wasco ADA Sidewalk and Street Light Improvements

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

10. The street address of said property is: Various locations on 13th St., 14th St., 15th St., and D St. from Broadway to D St.

11. The property on which said work of improvement was completed is in the City of Wasco, County of Kern, State of California, and is described as follows:

Installation of streetlights at various locations; Install underground electrical conduits, wiring, pedestals, and boxes; Install curb ramps, street signage and striping.
04/01/2025
Dat e Va lentin Medina., Mayor, City of Wasco
Verification for INDIVIDUAL owner
I, the undersigned, declare under penalty of perjury under the laws of the State of California that I am the owner of the aforesaid interest or estate in the property described in the above notice; that I have said notice, that I know and understand the contents thereof, and that the facts stated therein are true and correct.

NOT APPLICABLE NOT APPLICABLE
Date and Place Signature of Owner named in paragraph 2
Verification for NON-INDIVIDUAL owner: I, the undersigned, declare under penalty of perjury under the laws of the State of California that I am the Mayor of the aforesaid interest or estate in the property described in the above notice; that I have read the said notice, that I k now and understand the contents thereof, and that the facts stated therein are true and correct. 04/01/2023, City of Wasco, CA ________________________
Date and Place Valentin Medina, Mayor, City of Wasco
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.

TO: Honorable Mayor and Council Members

FROM: M. Scott Hurlbert, City Manager
Charlie Fivecoat, Chief of Police

DATE: April 1, 2025

SUBJECT: Approval of Training Expenses Exceeding $500.00 for the Police Sergeant to attend the POST Supervisory Course scheduled for April 14-25, 2025, Clovis, CA.

Recommendation:

Staff recommends the City Council:
1) Approval of Training Expenses Exceeding $500.00 for the Police Sergeant to attend the POST Supervisory Course scheduled for April 14-25, 2025, Clovis, CA.; 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/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:

Sergeant Galutira plays a crucial leadership role in our department, and supporting his continued growth is essential to th e success of our team. Sending him to the POST Supervisory Course is not just a good opportunity, it is a necessary step in ensuring he has the tools and knowledge to lead effectively.

This course will help him sharpen his leadership approach by introducing proven, ethical leadership strategies that can be applied directly in the field. It also provides valuable guidance on team management and mentorship, strengthening employee relations and fostering a more positive, productive work environment.

STAFF REPORT
City of Wasco

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In additi on, the training covers complex supervision challenges that, if not handled properly, could expose the department to unnecessary liability. By gaining a deeper understanding of these issues, Sergeant Galutira will be better equipped to navigate them in a way that protects both the department and our personnel.

Finally, the course emphasizes key operational skills such as planning, organization, and communication that can directly improve how our team functions day to day. These improvements not only benefit internal operations but also enhance the quality of service we provide to the community. Investing in this training is a direct investment in our department's strength, safety, and professionalism.

The course fee is $293.19, and it includes 80 POST-certified training hours.

The cost of the training, 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.

Fiscal Impact:

The cost of travel and training is estimated to exceed $1,000. The budget for travel and training contains sufficient funding to cover this expense; no budget action is require d with approval of this item.

Attachments:

1. POST Course details

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.

TO: Honorable Mayor and Council Members

FROM: M. Scott Hurlbert, City Manager
Charlie Fivecoat, Chief of Police

DATE: April 1, 2025

SUBJECT: Approval of Training Expenses Exceeding $500.00 for All Sworn Personnel, including Officers, Senior Police Officers, and Sergeants, to attend the POST Perishable Skills Update for various dates in 2025 and 2026, in Hanford, CA.

Recommendation:

Staff recommends the City Council:
1) Approval of Training Expenses Exceeding $500.00 for All Sworn Personnel, including Officers, Senior Police Officers, and Sergeants, to attend the POST Perishable Skills Update for various dates in 2025 and 2026, in Hanford, CA., 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/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:

Sending Wasco Police Officers to the Perishable Skills Update Course is a mandated training that helps keep them safe and ready for their work. In California, the Commission on Peace Officer Standards and Training (POST) r equires all sworn officers to complete this training every two years except Lieutenants and Chiefs. It is important to stay updated on essential law enforcement skills.

The 24-hour course covers key areas officers rely on every day . It includes 4 hours eac h of Arrest and Control Techniques, Tactical Firearms, Use of Force, and Strategic Communication, as well as 8 hours of Driving and 8 hours of First Aid/CPR/AED training.

STAFF REPORT
City of Wasco

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These hands -on skills are critical and need regular practice to stay sharp. Ongoing training helps Wasco officers feel confident and ready to handle tense situations, make arrests, respond to emergencies, and provide life- saving care. The course also keeps officers updated on changing laws, department rules, and best practices. It meets all the requirements for Perishable Skills and Continuing Professional Training (CPT) set by POST.

Overall, this training is important in officer readiness, community safety, and public trust.

By taking this course, Wasco Police Officers become better equipped to serve and protect the people of Wasco every day.

The course costs $575 per sworn officer, including 32 POST-certified training hours.

Fiscal Impact:

The cost of travel and training is estimated to exceed $1,000 per attendee. The budget for travel and training contains sufficient funding to cover this expense; no budget action is required with approval of this item.

Attachments:

1. Course Details
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THE POLICE ACADEMY & REGIONAL TRAINING CENTER

AT THE COLLEGE OF THE SEQUOIAS

TRAINING COURSE

TITLE: First Aid/CPR/AED Update-21797 (8 hours)

CERTIFIED: (STC # N/A) (POST # 4620-21797, Plan IV)

DATES: January 21, 2025 March 18, 2025
May 13, 2025

TIMES: 8:00 a.m. to 5:00 p.m.

PLACE: Hanford Educational Center
Public Safety Training (South Building)
925 13th Ave.

Hanford, Ca. 93230

COURSE DESCRIPTION: This 8-Hour course is designed to update Law Enforcement Officers to the current standards for First Aid/CPR/AED as required by Title 22. Topics include all required AHA/Title 22 updates and include AED and First Aid/CPR skills, the use of assisted delivery of medication specific to the use of an Epi-Pen, Oral Glucose and Naloxone administration.

UNIT CREDIT: Non-credit course/no college registration required.

COURSE FEE: $90.00 per participant. Enrollment is on a first -come basis. Please enroll your personnel as early as possible.

REGISTRATION: To reserve a seat in this course, please email our office at [email protected] or [email protected] or at (559) 583-2600 Hanford Police Academy & Regional Training Center of the College of the Sequoias. Do not pay the course fee prior to the course starting or during the course - the Hanford Police Academy & Regional Training Center will bill your agency upon completion of the course.

CANCELLATION POLICY: If cancellation of enrollment is necessary, please notify our office at [email protected] or [email protected] or call (559)583-2600 no later than 10 days prior to the course date. Cancellation made after the 10 day period may cause your agency to be billed the non-reimbursable rate for each student’s cancelled enrollment.

PARKING: Daily parking permits are required, however, the $2.00 per day parking cost is covered in the course fee. Students will be issued a parking pass on the first day of the course.

Students may not park in any area painted yellow or marked as staff parking. This includes marked and unmarked police vehicles.

FOR MORE INFORMATION ABOUT THIS COURSE: https://www.cos.edu/en- us/academics/police-science Click on picture Advanced Officer Training Schedule.

DRESS CODE : Unless otherwise specified in the course description, the student dress code at the Regional Training Center is business casual. No shorts, sleeveless shirts or open toed shoes are permitted. 44 of 200

STAFF REPORT

CITY OF WASCO

TO: Honorable Mayor and Council Members

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

DATE: April 1, 2025

SUBJECT: Receive and File the “Cans of Creativity” Art Project for Wrapping the New Trash Cans on 7th Street.
_____________________________________________________________________________________ Recommendation:

Staff Recommends The City Council:
1) Receive and File the “Cans of Creativity” Art Project submittals for wrapping the new trash cans on 7
th Street; 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 “Projec t” as defined under Section 15378 of the State CEQA guidelines because the proposed activity consists of wrapping existing public trash cans with art 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 “Cans of Creativity Art Project” is part of the Clean California Local Grant Program, which funded Phase I of the Downtown Business District along 7th Street from G to D Street.

The project showcases art created by local artists, with the final piece involving our youth and kids in creating canvases to wrap our new trash cans, making downtown more colorful and hopefully attracting more residents to shop, dine, engage with the arts, and make full use of the new trash and recycling cans.

The project objective was to engage local students in a creative initiative that transforms public trash cans into vibrant works of art, fostering community pride, promoting environmental awareness, and showcasing the unique beauty and spirit of Wasco.

The City reached out to teachers and school administrators in December 2024. It released the “Cans of Creative Project” guidelines, along with gift cards, for teachers who agreed 45 of 200
to participate in early January 2025. Art submissions were due to the City during the first week of March 2025.

These teachers had a limited time frame to complete these masterpieces with their students, who only saw them once or twice a week for a short period; thus, some teachers needed to work after school with the kids to finish their projects. The staff would like to thank all the 4th -graders, High school students, and teachers who participated in this project to make our downtown area more colorful and inviting.

Fiscal Impact:

Approved under the Adopted Capital Improvement Project ( CIP) No. 22012, Phase I:

Historic Downtown Landscape Redesign and Rehabilitation. No budget action is required with approval of this item.

Attachments

1. PowerPoint Presentation: Art Submittals

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.

TO: Honorable Mayor and Council Members

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

DATE: April 1, 2025

SUBJECT: Adopt a Resolution Authorizing the City Manager or Designee to complete and submit an Application for Funding and the Execution of a Grant Agreement, Budget Appropriations , and any Amendments Thereto with Kern Community College District for the California Jobs First Catalyst Fund for the Kern County Wasco Branch Library and Learning Center.

Recommendation:

Staff recommends the City Council:
1) Adopt a Resolution Authorizing the City Manager or Designee to Submit an Application for Funding and the Execution of a Grant Agreement, Budget Appropriations, and any Amendments Thereto with Kern Community College District for the California Jobs First Catalyst Fund for the Kern County Wasco Branch Library and Learning Center; 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 grant application 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:

The Kern Community College District (“KCCD”, "Kern CCD", "District") announce d the availability of $9 million in grant funding through the California (CA) Jobs First Catalyst Fund to support Kern County based development/design activities for initiatives that will help build a long-lasting regional economic development infrastructure in Kern County.

STAFF REPORT
City of Wasco

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The Kern Coalition and Governance Council are now embarking on Phase II Catalyst period of the California Jobs First program which includes $9 million to invest in eligible projects within the tradable, locally serving, and opportunistic industries identified in the planning phase of the grant.

The priority tradable industries for the Kern region are clean energy, advanced manufacturing, and agricultur e. The locally serving industries identified in the plan are entrepreneurship, healthcare, and education and workforce development. Additionally, the following opportunistic industries identified in the Regional Plan Part 2 will also be considered for fund ing: aerospace and defense, transportation and warehousing, carbon management, and tourism/hospitality.

The city is considering submitting a proposal to the California Jobs First Catalyst Fund for an exploratory project focused on collaborating with the Kern County Supervisor for the 4th District and the Kern County Library-Wasco Branch to conduct a feasibility assessment of the Wasco Branch Library, located at 1102 7th Street, Wasco, California.

The assessment will encompass concept design and project es timates, along with extensive community outreach to capture local priorities and industries in North Kern. The assessment will also consider potential expansion of the curricula and the physical facility, should the concept be successful.

This initiative will have a significant impact on Wasco and the surrounding rural communities to the north, west, and south in Kern County by providing a model for transforming underutilized public facilities into innovation and learning centers for workforce development. These centers will offer spaces for employers and companies to showcase their businesses, recruit employees, and outline pathways for job seekers.

Based on industry demand, targeted training will be developed to equip individuals with the basic skills necessary to apply for these jobs.

Our goal will be to revitalize the underutilized Wasco Library by transforming it into a dynamic learning environment. The learning center will provide classes, such as English as a Second Language (ESL), focusing on indust ry-related vocabulary pertinent to Kern County. It will also provide access to technology and the internet, as well as teach essential computer skills, including keyboarding and coding, to residents. Furthermore, it will feature a Science, Technology, Engi neering, Arts, and Mathematics (STEAM) curriculum centered on Agriculture and Clean Energy for youth.

The Catalyst Fund is a competitive grant ; requests should range from $200,000 to $1.5 million. It is a reimbursable grant, and applications are due April 22, 2024.

Fiscal Impact:

No fiscal impact. No match required. If awarded, project costs would be reimbursed.

Attachments:

1. Resolution

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RESOLUTION NO. 2025 -

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

MANAGER OR DESIGNEE TO SUBMIT THE APPLICATION, EXECUTE THE GRANT

AGREEMENT, AND ANY AMENDMENTS WITH KERN COMMUNITY COLLEGE DISTRICT

FOR THE CALIFORNIA JOBS FIRST CATALYST FUND FOR THE KERN COUNTY WASCO BRANCH LIBRARY AND LEARNING CENTER; BUDGET APPROPRIATIONS IF SELECTED FOR FUNDING, AND ANY AMENDMENTS.

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

SECTION 1: The City Council hereby approves an application made to the Kern Community College District (KCCD) to obtain a grant of up to $ 1.5 million for the Kern County Wasco Branch Library and Learning Center.

SECTION 2: The City Manager of the City of Wasco, or designee, is hereby authorized and directed to obtain the necessary letters of support, sign, and file such application with the Kern Community College District for the California Jobs First Catalyst Fund.

SECTION 3: The City Manager of the City of Wasco , or designee, is hereby authorized to execute the agreement, any amendments, publish the Request for Proposals to implement the grant, request reimbursement, and prepare reports and budget appropriations if selected for funding.
-o0o-

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I HEREBY CERTIFY that the foregoing Resolution No. 202 5 - was passed and adopted by the Council of the City of Wasco at a regular meeting thereof held on April 1 , 2025, by the following vote:

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

NOES:

ABSTAIN:

ABSENT:

__________________________

VALENTIN MEDINA
MAYOR of the City of Wasco

Attest: _______________

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

STAFF REPORT
City of Wasco

TO: Honorable Mayor and Council Members

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

DATE: April 1, 2025

SUBJECT: Receive and file the City of Wasco Financial Statements for the Year Ended June 30, 2024, and the City of Wasco Measure X Financial Statements for the Year Ended June 30, 2024.

Recommendation
Staff recommends the City Council :

1) Receive and file the City of Wasco Financial Statements for the Year Ended June 30, 2024, and the City of Wasco Measure X Financial Statements for the Year Ended June 30, 2024.

Background
The City is required to prepare and have audited the financial 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 to 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 of member leadership, and networking. The objectives of the GFOA are to offer expert knowledge, education, training, leadership development, strategic use of technology, and to raise public awareness of sound fin ancial policy and practice . They do this by being a leading source of information in public financial management from research, practice, policy development, and information distribution. They improve the expertise and professionalism of financial managers and leaders and provide recognition for their achievements.

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Audit Opinions
Auditors have the task 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 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, 2024, 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, 2024, 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, 2024. Badawi and Associates have issued the following audit opinion:

“In our opinion, the combining and individual nonmajor fund financial 52 of 200
statements, and the budgetary comparison schedules on pages XX -XX are fairly stated in all material respects in relation to the basic financial statements as a whole.”

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

Fiscal Impact:

None
Attachments:

1. City of Wasco Financial Statements for the year ended June 30, 2024.

2. City of Wasco Measure X Financial Statements for the year ended June 30, 2024.

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City of
Wasco
Wasco, California
Basic Financial Statements
For the year ended June 30, 2024

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City of Wasco
Basic Financial Statements
For the year ended June 30, 2024
Table of Contents
Page

FINANCIAL SECTION
Independent Auditor's Report................................................................................................................................... 1 Basic Financial Statements:

Government-Wide Financial Statements
Statement of Net Position ...................................................................................................................................... 9 Statement of Activities.......................................................................................................................................... 10 Fund Financial Statements
Governmental Funds:

Balance Sheet ...................................................................................................................................................... 16 Reconciliation of the Fund Balances of Governmental Funds to the Net Position of Governmental Activities in the
Statement of Net Position.............................................................................................................................. 18 Statement of Revenues, Expenditures and Changes
in Fund Balances (Deficits) – Governmental Funds .................................................................................. 20 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities........................................................................................................................ 22 Proprietary Funds
Statement of Net Position................................................................................................................................. 25 Statement of Revenues, Expenses, and Changes in Fund Net Position..................................................... 26 Statement of Cash Flows................................................................................................................................... 27 Fiduciary Funds:

Statement of Fiduciary Net Position ............................................................................................................... 31 Statement of Changes in Fiduciary Net Position........................................................................................... 32 Notes to the Basic Financial Statements ............................................................................................................. 35

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City of Wasco
Basic Financial Statements
For the year ended June 30, 2024
Table of Contents
Page
FINANCIAL SECTION, Continued
Required Supplementary Information
Cost Sharing Defined Benefit Pension Plan:

Schedule of the City’s Proportionate Share of the Net Pension Liability ..................................................... 67 Schedule of City Contributions........................................................................................................................... 68 Budgetary Comparison Schedules
General Fund ......................................................................................................................................................... 70 California High-Speed Rail Fund ....................................................................................................................... 71 TDA Grants............................................................................................................................................................ 72 CDBG RLA............................................................................................................................................................. 73 CalHOME Reuse ................................................................................................................................................... 74 2005 HCD ............................................................................................................................................................... 75 RDA Low Income Housing ................................................................................................................................. 76 Park Impact Fund.................................................................................................................................................. 77 ARPA Grant Fund................................................................................................................................................. 78 Supplementary Information
Non-Major Governmental Funds:

Combining Balance Sheet – Non-major Special Revenue Funds ................................................................... 86 Combining Statement of Revenues, Expenditures and Changes in Fund Balances – Non-major Special Revenue Funds............................................................................... 90 Supplemental Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual:

Lighting & Landscape Fund................................................................................................................................ 93 Emergency Response Fund.................................................................................................................................. 94 Sewer Lift Station Fund........................................................................................................................................ 95 Community Facilities District.............................................................................................................................. 96 Gas Tax Fund......................................................................................................................................................... 97 Traffic Safety Fund................................................................................................................................................ 98 Traffic Impact Fund .............................................................................................................................................. 99 COPS Grant Fund ............................................................................................................................................... 100 2004 CalHome Grant Fund................................................................................................................................ 101 BEGIN Grant Reuse ............................................................................................................................................ 102 HOME Grant Reuse............................................................................................................................................ 103 Public Financing Authority Fund..................................................................................................................... 104 Illegal Dumping Resources Fund ................................................................ ..................................................... 105

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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 June 30, 2024, 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 activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of June 30, 2024, 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.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial 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 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 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 required 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 financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 1 FINAL DRAFT
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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 about whether the financial statements as a whole are free from material misstatement, whether 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 internal control. Misstatements are considered material if there is a substantial likelihood that, individually 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 relevant 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 internal control. Accordingly, no such opinion is expressed.
 Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
 Conclude whether, in our judgment, 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 a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, 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 budgetary comparison information, and pension required supplementary information on pages XX-XX and XX-XX, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance. 2 FINAL DRAFT
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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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Management has omitted the management’s discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinions on the basic financial statements are not affected by this missing information.

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

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

Badawi & Associates, CPAs
Berkeley, California
March 24, 2025
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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, 2024
Governmental Business-type
Activities Activities Total
ASSETS
Current assets:

Cash and investments 45,675,882$ 24,652,465$ 70,328,347$ Receivables, net 6,909,929 1,948,766 8,858,695 Internal balances 120,548 (120,548) - Total current assets 52,755,614 26,480,683 79,236,297 Noncurrent assets:

Notes receivable 4,826,844 - 4,826,844 Capital assets:

Non-depreciable 12,110,687 4,883,629 16,994,316 Depreciable 52,960,397 59,426,754 112,387,151 Less accumulated depreciation (19,859,029) (31,893,596) (51,752,625) Total capital assets 45,212,055 32,416,787 77,628,842 Total noncurrent assets 50,038,899 32,416,787 82,455,686 Total assets 102,794,513 58,897,470 161,691,983

DEFERRED OUTFLOWS OF RESOURCES
Deferred pension related items 3,015,591 2,052,196 5,067,787 Total deferred outflows of resources 3,015,591 2,052,196 5,067,787

LIABILITIES
Current liabilities:

Accounts payable 2,398,682 279,325 2,678,007 Accrued liabilities 339,516 49,891 389,407 Deposits payable 279,159 169,790 448,949 Unearned revenue 9,958,832 440,368 10,399,200 Compensated absences - current 89,941 70,087 160,028 Total current liabilities 13,066,130 1,009,461 14,075,591 Noncurrent liabilities:

Compensated absences 140,679 109,626 250,305 Net pension liability 4,442,348 3,023,144 7,465,492 Total noncurrent liabilities 4,583,027 3,132,770 7,715,797 Total liabilities 17,649,157 4,142,231 21,791,388

DEFERRED INFLOWS OF RESOURCES
Deferred inflows of resources - pension 302,865 206,110 508,975 Total deferred inflows of resources 302,865 206,110 508,975

NET POSITION
Net investment in capital assets 45,212,055 32,416,787 77,628,842 Restricted for:

Streets and roads 4,535,836 - 4,535,836 Community development 6,795,675 - 6,795,675 Public safety 261,389 - 261,389 Capital projects 2,000 1,735,824 1,737,824 Total restricted 11,594,900 1,735,824 13,330,724 Unrestricted 31,051,127 22,448,714 53,499,841 Total net position 87,858,082$ 56,601,325$ 144,459,407$ Primary Government
See accompanying notes to the basic financial statements. 9 FINAL DRAFT
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City of Wasco
Statement of Activities
For the year ended June 30, 2024
Operating Capital
Charges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions Total Governmental activities:

General government 4,762,679$ 24,319$ 407,429$ 10,089,012$ 10, 520,760$ Public safety 8,290,480 45,705 134,888 - 180,593 Public works 2,440,178 1,693,782 - 8,435,320 10,129,102 Community development 1,719,560 24,168 - - 24,168 Total governmental activities 17,212,897 1,787,974 542,317 18,524,332 20,854,623 Business-type Activities:

Water reclamation and sewer 2,797,916 2,637,366 - 69,058 2,706,424 Water utility 3,646,748 2,936,116 - 76,083 3,012,199 Refuse collection and disposal 3,443,964 4,535,879 - 4,276 4,540,155 Public transportation 522,893 1,018,728 161,622 - 1,180,350 CNG Fueling station 67,145 75,404 - - 75,404 Total Business-Type activities 10,478,666 11,203,493 161,622 149,417 11,514, 532 Total primary government 27,691,563$ 12,991,467$ 703,939$ 18,673,749$ 32, 369,155$ General Revenues:

Taxes:

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

Motor vehicle in-lieu tax
Total taxes
Unrestricted investment earnings
Miscellaneous revenue
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. 10 FINAL DRAFT
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Governmental Business-Type
Activities Activities Total
5,758,081$ -$ 5,758,081$
(8,109,887) - (8,109,887)
7,688,924 - 7,688,924
(1,695,392) - (1,695,392)
3,641,726 - 3,641,726
- (91,492) (91,492)
- (634,549) (634,549)
- 1,096,191 1,096,191
- 657,457 657,457
- 8,259 8,259
- 1,035,866 1,035,866
3,641,726 1,035,866 4,677,592
986,426 - 986,426
5,532,532 - 5,532,532
741,605 - 741,605
1,392,596 - 1,392,596
245,702 - 245,702
4,014,261 - 4,014,261
12,913,122 - 12,913,122
2,025,457 938,055 2,963,512
1,708,036 - 1,708,036
(2,938,339) 2,938,339 -
13,708,276 3,876,394 17,584,670
17,350,002 4,912,260 22,262,262
70,508,080 51,689,065 122,197,145
87,858,082$ 56,601,325$ 144,459,407$
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 Fund was created to track costs and grant revenue from High- Speed Rail Authority to manage five Projects as well as an additional $2.9 million grant for the ongoing maintenance of two grade separations in Wasco. The $2.9 million lump sum, allocated for the Poso Avenue Underpass, Amtrak Pedestrian Underpass, shared labor and equipment from other funds, establishes a designated fund intended to cover incremental costs for approximately 20 years, subject to factors such as inflation, interest rates, and equipment durability, after which ongoing expenses will be integrated into the city's general fund operating budget.

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, 2024
California
High-Speed CDBG
General Rail Grant TDA RLA
ASSETS
Cash and investments 33,289,474$ 3,283,057$ -$ 627,559$ Receivables, net 5,545,863 - 1,354,553 - Prepaid expenses 49,255 - - - Due from other funds 1,376,682 - - - Notes receivable - - - 1,047,311 Total assets 40,261,274 3,283,057 1,354,553 1,674,870

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES

Liabilities:

Accounts payable 2,210,005 66,800 99,866 - Accrued liabilities 338,427 - - - Deposits payable 279,159 - - - Due to other funds - - 1,254,698 - Unearned revenue 5,479,858 3,214,257 - - Total liabilities 8,307,449 3,281,057 1,354,564 -

Deferred Inflows of Resources
Unavailable revenues - - 1,354,553 - Total deferred inflows of resources - - 1,354,553 -

Fund Balances:

Nonspendable 49,255 - - - Restricted for:

Community development - 2,000 - 1,674,870 Streets and transportation - - - - Low and moderate income housing - - - - Public safety - - - - Other purposes - - - - Assigned:

General reserve 9,300,000 - - - Community development - - - - Unassigned 22,604,570 - (1,354,564) - Total fund balances 31,953,825 2,000 (1,354,564) 1,674, 870 Total liabilities, deferred inflows of resources
and fund balances 40,261,274$ 3,283,057$ 1,354,553$ 1,674,870$ See accompanying notes to the basic financial statements. 16 FINAL DRAFT
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Nonmajor Total
CalHOME 2005 RDA Low Park Governmental Governmental
Reuse HCD Fund Income Housing Impact ARPA Grant Funds Funds 1,549,213$ -$ 65,533$ 750,033$ 481,964$ 5,629, 049$ 45, 675,882$ - - 9,513 - - - 6,909,929 - - - - - - 49,255 - - - - - - 1,376,682 1,240,373 950,000 1,000,000 - - 589,160 4,826,844 2,789,586 950,000 1,075,046 750,033 481,964 6,218, 209 58, 838,592 - - - - - 22,011 2,398,682 - - - - - 1,089 339,516 - - - - - - 279,159 - - - - - 1,436 1,256,134 65,260 - - 699,461 478,117 21,879 9,958, 832 65,260 - - 699,461 478,117 46,415 14,232, 323 - - - - - - 1,354,553 - - - - - - 1,354,553 - - - - - - 49,255 2,724,326 950,000 - - - 1,321,433 6,672,629 - - - - - 4,007,343 4,007,343 - - 1,075,046 - - - 1,075,046 - - - - - 261,389 261,389 - - - 50,572 3,847 474,074 528,493 - - - - - - 9,300,000 - - - - - 109,391 109,391 - - - - - (1,836) 21,248,170 2,724,326 950,000 1,075,046 50,572 3,847 6,171, 794 43, 251,716 2,789,586$ 950,000$ 1,075,046$ 750,033$ 481,964$ 6,218,209$ 58,838,592$ 17 FINAL DRAFT
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Total Fund Balances - Total Governmental Funds 43,251,716$ 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 12,110,687
Depreciable, net 33,101,368
Unavailable revenues recorded in 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. 1,354,553
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 3,015,591 Deferred inflows of resources related to pension (302,865) Long-term liabilities were not due and payable in the current period. Therefore, they were not reported in the Governmental Funds Balance Sheet.

Compensated absences - current (89,941)
Compensated absences - noncurrent (140,679)
Net pension liability (4,442,348)
Net Position of Governmental Activities 87,858,082$
City of Wasco
Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2024
Amounts reported for governmental activities in the statement of net position are different b See accompanying notes to the basic financial statements. 18 FINAL DRAFT
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City of Wasco
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
For the year ended June 30, 2024
California
High-Speed CDBG
General Rail Grant TDA RLA
REVENUES:

Taxes 11,452,014$ -$ -$ -$ Licenses and permits 530,669 - - - Intergovernmental 7,454,245 7,043,744 186,358 - Charges for services 205,506 - - - Fines, forfeitures and assessments 30,888 - - - Use of money and property 1,456,849 298,307 - 20,418 Miscellaneous 1,708,001 - - - Total revenues 22,838,172 7,342,051 186,358 20,418 EXPENDITURES:

Current:

General government 457,963 4,104,107 - - Public safety 8,288,159 - - - Public works 1,080,454 - 563 - Community development 1,712,406 - - - Non-departmental 35,030 - - - Capital outlay:

General capital outlay 11,555,083 - 183,431 - Total expenditures 23,129,095 4,104,107 183,994 -

REVENUES OVER (UNDER)
EXPENDITURES (290,923) 3,237,944 2,364 20,418 OTHER FINANCING SOURCES (USES):

Transfers in 5,840,012 - - - Transfers out - (3,235,944) (950,517) - Total other financing sources (uses) 5,840,012 (3,235,944) (950,517) - Net change in fund balances 5,549,089 2,000 (948,153) 20,418 FUND BALANCES:

Beginning of year 26,404,736 - (406,411) 1,654,452 End of year 31,953,825$ 2,000$ (1,354,564)$ 1,674, 870$ 20 FINAL DRAFT
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Nonmajor Total
Cal HOME 2005 RDA Low Park Governmental Governmental
Reuse HCD Fund Income Housing Impact ARPA Grant Funds Funds -$ -$ -$ -$ -$ 1,772,796$ 13,224,810$ - - - - - 285,650 816,319 - - - - 3,439,970 186,159 18,310, 476 - - - 221,826 - - 427,332 - - - - - 9,770 40,658 80,465 - - 39,036 - 130,382 2, 025,457 - - - - - 33 1,708,034 80,465 - - 260,862 3,439,970 2, 384,790 36,553,086 - - - - - - 4,562,070 - - - - - - 8,288,159 - - - - - 175,704 1,256,721 - - - - - 6,975 1,719,381 - - - - - - 35,030 - - - - - 1,113,741 12,852,255 - - - - - 1,296,420 28,713,616 80,465 - - 260,862 3,439,970 1, 088,370 7,839,470 - - - - - - 5,840,012 - - - (221,826) (3,439,970) (930, 094) (8,778, 351) - - - (221,826) (3,439,970) (930, 094) (2,938, 339) 80,465 - - 39,036 - 158,276 4, 901,131 2,643,861 950,000 1,075,046 11,536 3,847 6,013, 518 38, 350,585 2,724,326$ 950,000$ 1,075,046$ 50,572$ 3,847$ 6,171, 794$ 43, 251,716$ See accompanying notes to the basic financial statements. 21 FINAL DRAFT
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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, 2024
Net Change in Fund Balances - Total Governmental Funds 4,901,131$ Governmental funds reported capital outlay as expenditures. However, in 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 12,628,900 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. (1,186,508)
Accrued compensated leave payments were reported as expenditures in the governmental funds, however expense is recognized in the Government-Wide Statement of Activities based on earned leave accruals. (90,813) Unavailable revenues recorded in 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. 948,152
Current year employer pension contributions are recorded as expenditures in the governmental funds, however, these amounts are reported as a deferred outflow of resources in the Government-Wide Statement of Net Position. 1,587,583 Pension expense/(income) is reported in 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. (1,438,443)
Change in Net Position of Governmental Activities 17,350,002$ Amounts reported for governmental activities in the Government-Wide Statement of Activities were different because:

See accompanying notes to the basic financial statements. 22 FINAL DRAFT
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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. 23 FINAL DRAFT
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City of Wasco
Statement of Net Position
Proprietary Funds
June 30, 2024
Water Refuse Total
Reclamation Water Collection and Public CNG Fueling Proprietary and Sewer Utility Disposal Transportation Station Funds ASSETS
Current Assets:

Cash and investments 7,293,508$ 12,216,587$ 4,888, 949$ -$ 253,421$ 24, 652 ,465$ Receivables, net 214,364 503,058 734,23 8 490,84 4 6,262 1, 948, 766 Total current assets 7,507,872 12,719,645 5,623, 187 490,84 4 259,68 3 26,601 ,231 Noncurrent:

Advances to other funds - - - - - - Capital assets:

Nondepreciable 213,349 4,272,231 30,900 367,14 9 - 4,883,629 Depreciable 30,481,502 20,229,686 5,533, 710 1,819, 852 1,362, 004 59,426 ,754 Less accumulated depreciation (17,227,630) (8,643,015) (4,532 ,158) (1,056 ,080) (434,7 13) (31,89 3,596) Net capital assets 13,467,221 15,858,902 1,032, 452 1,130, 921 927,29 1 32,416 ,787 Total noncurrent assets 13,467,221 15,858,902 1,032, 452 1,130, 921 927,29 1 32,416 ,787 Total assets 20,975,093 28,578,547 6,655,639 1,621, 765 1,186, 974 59,018 ,018

DEFERRED OUTFLOWS OF RESOURCES

Deferred pension related items 501,134 533,185 884,79 0 130,88 0 2,207 2, 052, 196 Total deferred outflows of resources 501,134 533,185 884,790 130,88 0 2,207 2, 052, 196

LIABILITIES

Current liabilities:

Accounts payable 27,565 167,065 78,521 5,073 1 ,101 27 9,32 5 Deposits payable (8,687) 188,592 (10,11 5) - - 169,790 Accrued liabilities 15,716 12,025 18,371 3,779 - 49,891 Due to other funds - - - 120,54 8 - 120,548 Unearned revenue - - 77,035 363,33 3 - 440,368 Compensated absences - current 18,903 16,759 29,701 4,673 5 1 70,0 87 Total current liabilities 53,497 384,441 193,51 3 497,40 6 1,152 1, 130, 009 Noncurrent liabilities:

Compensated absences 29,567 26,214 46,455 7,309 8 1 109, 62 6 Net pension liability 738,233 785,449 1,303, 408 192,80 3 3,251 3, 023, 144 Total noncurrent liabilities 767,800 811,663 1,349, 863 200,11 2 3,332 3, 132, 770 Total liabilities 821,297 1,196,104 1,543,376 697,51 8 4,484 4, 262, 779

DEFERRED INFLOWS OF RESOURCES

Deferred pension related items 50,330 53,550 88,863 13,145 222 206 ,11 0 Total deferred inflows of resources 50,330 53,550 88,863 13,145 222 206 ,11 0

NET POSITION
Net investment in capital assets 13,467,221 15,858,902 1,032, 452 1,130, 921 927,29 1 32,416 ,787 Restricted for capital projects 1,735,824 - - - - 1,735,824 Unrestricted 5,401,555 12,003,176 4,875, 738 (88,93 9) 257,18 4 22,448 ,714 Total net position 20,604,600$ 27,862,078$ 5,908,190$ 1,041,982$ 1,184,475$ 56,601,325$ Business-Type Activities - Enterprise Funds
See accompanying notes to the basic financial statements. 25 FINAL DRAFT
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City of Wasco
Statement of Revenues, Expenditures and Changes in Net Position Proprietary Funds
For the year ended June 30, 2024
Water Refuse Total
Reclamation Water Collection Public CNG Fueling Proprietary and Sewer Utility & Disposal Transportation Station Funds OPERATING REVENUES:

Charges for services 2,276,713$ 2,800,753$ 4,524, 898$ 1,018, 728$ 75,404$ 10,696 ,496$ Rental income 150,523 - - - - 150,523 Cost recoveries - 135,363 10,981 - - 146,344 Miscellaneous 500 - - - - 500 Total operating revenues 2,427,736 2,936,116 4,535,879 1,018,728 75,404 10,993,863 OPERATING EXPENSES:

Wages and benefits 1,011,498 887,167 1,271,468 260,776 2,059 3,432,968 Administration 991,488 1,079,112 1,826, 999 217,68 4 5,257 4, 120, 540 Materials and supplies 28,822 52,834 80,085 1,457 - 163,198 Maintenance and repairs 88,732 193,294 65 - 4,9 57 28 7,04 8 Utilities 18,618 957,012 11,487 - 27,632 1,014,749 Depreciation 658,758 477,329 253,86 0 42,976 27,240 1,460, 163 Total operating expenses 2,797,916 3,646,748 3,443,964 522,893 67,145 10,478,666 Operating income (loss) (370,180) (710,632) 1,091,915 495,835 8,259 515,197 NONOPERATING REVENUES (EXPENSES):

Interest income 312,851 407,119 204,40 1 3,758 9, 926 93 8,05 5 Local transportation funding - - - 161,622 - 161, 622 Grants 69,058 76,083 4,276 - - 149,417 Connection fees 209,630 - - - - 209,630 Gain on sale of capital assets - - - - - - Total nonoperating revenues (expenses) 591,539 483,202 208,677 165,380 9,926 1,458,724 Income before contributions and transfers 221,359 (227,430) 1,300,592 661,215 18,185 1,973,921 CONTRIBUTIONS AND TRANSFERS:

Transfers in 361,112 2,566,214 5,584 167,641 - 3,100,551 Transfers out (59,230) (50,763) (52,219) - - (162,212) Total contributions and transfers 301,882 2,515,451 (46,635) 167,641 - 2,938,339 Change in net position 523,241 2,288,021 1,253,957 828,856 18,185 4,912,260 NET POSITION:

Beginning of year 20,081,359 25,574,057 4,654, 233 213,12 6 1,166, 290 51,689 ,065 End of year 20,604,600$ 27,862,078$ 5,908, 190$ 1,041, 982$ 1,184, 475$ 56,601 ,325$ Business-Type Activities - Enterprise Funds
See accompanying notes to the basic financial statements. 26 FINAL DRAFT
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City of Wasco
Statement of Revenues, Expenditures and Changes in Net Position Proprietary Funds
For the year ended June 30, 2024
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 2,458,436$ 2,880,163$ 4,524,531$ 816,254$ 66, 990$ 10,746, 374$ Cash received from rental activities 150,523 - - - - 150,523 Cash received from reimbursements and cost recoveries - 135,363 10,981 - - 146,344 Cash paid to suppliers (1,126,497) (2,181,888) (1,881,166) (218, 591) (37,018) (5,445, 160) Cash paid to employees (1,161,089) (1,101,220) (1,673,328) (330, 218) (2,670) (4,268, 525) Net cash provided by (used in) operating activities 321,373 (267,582) 981,018 267,445 27,302 1,329,556 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Cash transferred from other funds 361,112 2,566,214 5,584 167,641 - 3, 100,551 Cash transferred to other funds (59,230) (50,763) (52,219) - - ( 162,212) Interfund borrowings - - - (422,679) - (422,679) Connection fees 209,630 - - - - 209,630 Subsidy from TDA revenues - - - 161,622 - 161,622 Subsidy from grants 69,058 76,083 4,276 - - 149,417 Net cash provided by (used in)
noncapital financing activities 580,570 2,591,534 (42,359) (93,416) - 3,036,329 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:

Purchase of capital assets (835,516) (2,964,150) (84,277) (186,819) - (4, 070,762) Net cash provided by (used in)
capital and related financing activities (835,516) (2,964,150) (84,277) (186,819) - (4,070,762) CASH FLOWS FROM INVESTING ACTIVITIES:

Interest received 312,851 407,119 204,401 3,758 9,926 938,055 Net cash provided by (used in) investing activities 312,851 407,119 204,401 3,758 9,926 938,055 Net cash flows 379,278 (233,079) 1,058,783 (9,032) 37,228 1,233,178 CASH AND INVESTMENTS - Beginning of year 6,914,230 12,449,666 3,830,166 9,032 216,193 23,419,287 CASH AND INVESTMENTS - End of year 7,293,508$ 12,216,587$ 4,888,949$ -$ 253,421$ 24,652,465$

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

Operating income (loss) (370,180)$ (710,632)$ 1,091,915$ 495,835$ 8, 259$ 515,197 Adjustments to reconcile operating income (loss) to
net cash provided by (used in) operating activities:

Depreciation 658,758 477,329 253,860 42,976 27,240 1,460, 163 (Increase) decrease in accounts receivable 184,909 64,391 (72,437) (305,775) (8,414) (137,326) Increase (decrease) in accounts payable 882 99,688 36,130 (409) 911 137, 202 Increase (decrease) in accrued liabilities 281 676 1,340 959 (83) 3, 173 Increase (decrease) in deposits payable (3,686) 15,019 (4,965) - - 6, 368 Increase (decrease) in compensated absences 32,363 7,667 13,868 3,588 24 57, 510 Increase (decrease) in net pension liability (163,481) (227,977) (470,133) (91,703) (400) ( 953,694) Increase (decrease) in deferred inflows of resources 6,449 4,233 2,554 (700) 44 12, 580 Increase (decrease) in deferred outflows of resources (24,922) 2,024 51,851 19,373 (279) 48,047 Net cash provided by (used in) operating activities 321,373$ (267,582)$ 981,018$ 267,445$ 27,302$ 1,329,556$ Business-Type Activities - Enterprise Funds
See accompanying notes to the basic financial statements. 27 FINAL DRAFT
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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, 2024
RDA Wasco Public
Successor Agency Financing
Private Purpose Authority
Trust Fund Custodial Fund
ASSETS
Cash and investments 572,525$ 612,575$
Receivables, net 75,300 2,147
Total assets 647,825 614,722

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 - 538,940 Total Net Position -$ 538,940$ See accompanying notes to the basic financial statements. 31 FINAL DRAFT
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City of Wasco
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the year ended June 30, 2024
RDA Wasco Public
Successor Agency Financing
Private Purpose Authority
Trust Fund Custodial Fund
ADDITIONS:

Property taxes -$ 273$
Investment earnings - 9,881 Total additions - 10,154
DEDUCTIONS:

Administration and other payments - 62,125 Interest payments - 11,062
Principal payment - 295,000 Total deductions - 368,187
Change in net position - (358,033) NET POSITION:

Beginning of year - 896,973 End of year -$ 538,940$
See accompanying notes to the basic financial statements. 32 FINAL DRAFT
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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, 2024

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 the City’s more significant accounting policies is presented to assist the reader in interpreting the basic 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. The City is a full-service city and operates under a Council - Manager form of government, 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 entity, including all of the fund types of the City (the primary government) and its component units.

Accounting principles generally accepted in the United States of America require that the component units be separated into blended or discretely presented units for reporting purposes. 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. Discretely 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 Financing Authority (the "Authority") 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 component 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 activities of the primary government and its component units.

Governmental activities, which normally are supported 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. 35 FINAL DRAFT
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

1. SUMMARY OF SIGNIFICANT ACCOUNTING 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 payments-in-lieu of taxes where the amounts are reasonably equivalent in value to the interfund 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 expenses are those that are clearly identifiable with a specific function or segment. Indirect expenses have been allocated to major 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, proprietary funds and fiduciary funds, even though the fiduciary funds are excluded from the government-wide financial statements. Major individual governmental funds and major 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 ofwhich 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 considered 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 fund 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. 36 FINAL DRAFT
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

1. SUMMARY OF SIGNIFICANT ACCOUNTING 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 was created to track costs and grant revenue from High-Speed Rail Authority to manage five Projects as well as an additional $2.9 million grant for the ongoing maintenance of two grade separations in Wasco. The $2.9 million lump sum, allocated for the Poso Avenue Underpass, Amtrak Pedestrian Underpass, shared labor and equipment from other funds, establishes a designated fund intended to cover incremental costs for approximately 20 years, subject to factors such as inflation, interest rates, and equipment durability, after which ongoing expenses will be integrated into the city's general fund operating budget.

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 ARPA 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
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1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued B. Basis of Presentation, Continued
Fund Financial Statements, Continued
Proprietary Funds
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.

Fiduciary Fund
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.

C. Measurement Focus and Basis of Accounting
Measurement focus is a term used to describe “which” transactions are recorded 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 measurement focus. The accounting objectives of the economic measurement focus are the determination of operating income, changes in net position (or cost recovery), financial position, and cash flows. All assets and liabilities (whether current or noncurrent) associated with their activities are reported. 38 FINAL DRAFT
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

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

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

2. The proprietary fund, and the fiduciary funds utilizes 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 presented using the accrual basis of accounting. 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 recognized when “measurable and available”. Measurable means knowing or being able 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 taxes and special assessments that are levied for and due for the fiscal year and collected within 60 days after year-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 funds 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 agreement. 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 proprietary fund and fiduciary funds. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability is incurred or economic asset used.

Proprietary funds distinguish operating 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 funds 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. 39 FINAL DRAFT
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

1. SUMMARY OF SIGNIFICANT ACCOUNTING 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 investments is allocated to each of the funds based on average pooled cash balances during the year. Deficit cash balances are classified 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 are 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 Flows for the Proprietary fund types, cash and cash equivalents includes all pooled cash investments, non-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 demand 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 lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as interfund receivables/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 business-type activities are reported in the government-wide financial statements as internal balances.

Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources. All trade 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, 2024

1. SUMMARY OF SIGNIFICANT ACCOUNTING 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. They 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 installments on November 1 and February 1 and are delinquent if not paid by December 10 and April 10, respectively. 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 jurisdictions. Such limitation on the rate may only be increased through voter approval. The County collects property taxes and distributes 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 accounting periods are reported 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 property, plant, equipment and infrastructure assets (e.g., roads, traffic signals, drainage systems and similar items), are reported in the applicable governmental or business type activities column in the government-wide financial statements. 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 not add to the value of the asset or materially extend asset lives are not capitalized.

Property, plant and equipment of the primary government 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, 2024

1. SUMMARY OF SIGNIFICANT ACCOUNTING 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 “Accounting 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 statements, which use the modified accrual basis of accounting.

In general, the City recognizes a net pension liability that represents the City’s proportionate share of the excess of the total pension liability over the fiduciary net position of the 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 resources 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 straight-line over the average expected remaining service lives of all members that are provided with benefits 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 fiduciary net position of the City’s pension plan with CalPERS and additions to/deductions from the plan’s fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms.

Investments are reported at fair value.Projected earnings on pension investments are recognized as a component of pension expense. Differences between projected and actual investment earnings are reported as deferred inflows of resources or deferred outflows of resources and amortized as a component of pension expense on a closed basis over a five-year period. 42 FINAL DRAFT
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

1. SUMMARY OF SIGNIFICANT ACCOUNTING 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 activities, or proprietary fund type statement of net position. Initial-issue bond premiums and discounts, as well as issuance costs, are deferred and amortized 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 refunded debt. Bonds payables are reported net of the unamortized portion of applicable premium, discount or deferred amount 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 the 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 amount of debt issued is reported as other financing sources. Premiums received are reported as other financing 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 Reporting 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 sometimes 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 Statement of Financial Position will sometimes report a separate section for deferred inflows of resources. A deferred inflows of resources 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. 43 FINAL DRAFT
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

1. SUMMARY OF SIGNIFICANT ACCOUNTING 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 depreciation and the outstanding balances of debt that are attributable to the acquisition, construction or improvement 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 governments and restrictions imposed by law through constitutional provisions or enabling legislation. The government-wide statement of net position reports $
13,330,724 of restricted net position, of which $11,592,900 is restricted externally by grantors, creditors, or laws or regulations of other governments and $1,737,824 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 available, 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 statements 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 (creditors, 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 Resolutions) 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 specific 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. 44 FINAL DRAFT
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, Continued D. Assets, Liabilities, Net Position or Equity, and Other Financial Statement Items, Continued Net Position, Continued
Unassigned – Residual positive fund balances within the General Fund, which have not been classified within the other above mentioned categories. Unassigned Fund Balances may also include negative balances for any governmental fund if expenditures exceed 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 adopt an annual budget resolution by July 1 of each fiscal year for the General, Special Revenue, Debt Service and Capital Projects 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 itsgeneral fund.

The appropriated budget is prepared by fund, function, and department. The City Manager may make transfers of appropriations within a department. Transfers 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. However, 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 contingent 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, 2024

1. SUMMARY OF SIGNIFICANT ACCOUNTING 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 compensation 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. The deferred compensation is not available to employees until termination, retirement, death, or unforeseeable emergency.

The laws governing deferred compensation plan assets require plan assets to be held in a Trust for the exclusive benefit of plan participants and their beneficiaries. 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 hence they have been excluded from these financial statements.

In the year 2021, The City has evaluated the requirements 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 Compensation Plans and determined that plan didn’t meet the criteria to be reported as a fiduciary activity, as required by the above Statements. 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 45,675,882$ Pooled Cash and Investments - Business-type Funds 24,652,465 Fiduciary Funds:

Cash and Investments - WPFA 612,575
Cash and Investments - RDA Successor Private Purpose Trust 572,525 Total 71,513,447$
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Notes to Basic Financial Statements
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2. CASH AND INVESTMENTS, Continued
Cash and investments on June 30, 2024 consist of the following:

A. Deposits:

The carrying amount of the City’s cash deposit was $1,630,116 onJune 30, 2024. Balance before reconciling amounts were a positive amount of $2,361,477 on June 30, 2024. The City has waived collateral requirements for cash deposits, which are fully insured 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 financial institution secure deposit made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total 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 deposits. As of June 30, 2024, all of the City’s deposits with financial institutions in excess of federal depository insurance limits were held 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 1,630,116
Total Cash on hand and deposits 1,632,616
Money Market 3,671,217
Central San Joaquin Valley RMA Pool (CSJVRMA) 2,282,007 California CLASS 53,274,943
Local Agency Investment Funds (LAIF) 5,579,492
CalTrust 5,073,172
Total investments 69,880,831
Total cash and investments 71,513,447$
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

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). The fair value hierarchy, which has three levels, is based on the valuation inputs used to measure an asset’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, 2024:

Investments in State Investment Pool: the City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California. The City’s investments with LAIF on June 30, 2024, 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 asset-backed securities) whose cash flow characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or more indices and/or have embedded forwards or options.

Asset-Backed Securities – the bulk of which are mortgage-backed securities, entitle 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, 2024, the City had $5,579,492 invested in LAIF, which had invested 3.00% of the pool investment funds in Structured Notes and Asset-Backed Securities as compared to 2.78% in the previous year. The LAIF fair value factor of 0.996316042 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 3,671,217
Central San Joaquin Valley RMA Pool (CSJVRMA) 2,282,007 Local Agency Investment Funds (LAIF) 5,579,492
California CLASS 53,274,943
CalTrust 5,073,172
Total 69,880,831$
Fair Value Measurements Using
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2. CASH AND INVESTMENTS, Continued
B. Investment Valuation, Continued
Investments in Cooperative Liquid Assets Securities System: the City is a voluntary participant in the California Cooperative Liquid Assets Securities System (California CLASS), a joint exercise of powers entity authorized under Section 6509.7, California Government Code. California CLASS is overseen and governed by a Board of Trustees, which consists of four members who are public agency finance professionals. The fund is audited annually. The fair value of the position in the investment pool is the same as the value of the pool shares.

Investments in CSJVRMA: t he City is a member of CSJVRMA for the purpose 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 within the statutory limits imposed 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 the 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 assets for investment purposes. It is governed by a Board of Trustees made up of experienced local agency treasurers and investment 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 authorized to join a Joint Powers Authority can participate in CalTRUST.

The specific sections of the California Government Code that govern participation in CalTRUST areSections 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 affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that 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 maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations. 49 FINAL DRAFT
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

2. CASH AND INVESTMENTS, Continued
D. Credit Risk
The sensitivity of the fair values of the City's investments (including investments held by bond trustees) to market rate fluctuations is provided by the following table that shows the distribution of the City's investments by maturity as of June 30, 2024:

E. Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. The actual ratings as of June 30, 2024, 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. Investments 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 requirement. As such, the City has no concentration of credit risk that exceeds 5% as June 30, 2024.

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 recover the value of its investments 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 securities. Custodial credit risk does not apply to a local government’s indirect investment in securities through the use of mutual funds or government investment pools (such as LAIF).
12 Months Total Fair
Investment Type or less 1 - 5 years Value
Money Market 3,671,217$ -$ 3,671,217$
Central San Joaquin Valley RMA Pool (CSJVRMA) 2,282,007 - 2,282,007 Local Agency Investment Funds (LAIF) 5,579,492 - 5,579,492 California CLASS 53,274,943 - 53,274,943 CalTrust 5,073,172 - 5,073,172
Total 69,880,831$ -$ 69,880,831$
Remaining Maturity
Total Fair
Investment Type Value S&P Moody's N/A
Money Market 3,671,217$ Not rated
Central San Joaquin Valley RMA Pool (CSJVRMA) 2,282,007 Not rated Local Agency Investment Funds (LAIF) 5,579,492 Not rated California CLASS 53,274,943 Not rated
CalTrust 5,073,172 Not rated
Total 69,880,831$
Rating as of Fiscal Year-End
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Notes to Basic Financial Statements
For the Year Ended June 30, 2024

3. RECEIVABLES
Receivables on June 30, 2024 consist of the following:

4. INTERFUND ACTIVITIES
Due to/from Other Funds - Thesebalances represent short-term loans between funds for cash shortages or expenditures and are expected to be reimbursed within one year. The composition of due to/from balances at June 30, 2024 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 896,399$ -$ -$ -$ -$ 896,399$ Due from governments 4,460,798 - 1,354,553 9,513 - 5,824,864 Miscellaneous Receivable 199,252 - - - - 199,252 Allowance for doubtful accounts (10,586) - - - - (10,586) Total 5,545,863$ -$ 1,354,553$ 9,513$ -$ 6,909,929$ Water Refuse
Reclamation Water Collection Public CNG Fueling Total
Business-Type Activities And Sewer Utility And Disposal Transportation Station Business-Type Accounts receivable 204,462$ 517,634$ 755,288$ -$ -$ 1,477,384$ Due from governments 12,242 - - 490,844 - 503,086 Miscellaneous Receivable 15,985 11,879 - - 6,262 34,126 Allowance for doubtful accounts (18,325) (26,455) (21,050) - - (65,830) Total 214,364$ 503,058$ 734,238$ 490,844$ 6,262$ 1,948,766$ Due From Due To
Fund Other Funds Other Funds
Governmental Activities
General Fund 1,376,682$ -$
TDA - 1,254,698
Non-Major Funds - 1,436
Total Governmental Funds 1,376,682 1,256,134
Proprietary Funds
Public Transportation - 120,548
Total Due From/To 1,376,682$ 1,376,682$
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Notes to Basic Financial Statements
For the Year Ended June 30, 2024

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, 2024, were as follows:
 California High-Speed Rail transfers out of $3,235,944 was related to water well development project (Well 13), and others.
 $782,876 transfer from TDA Fund to the General Fund was for TDA funded capital projectsmainly street rehabilitation and lighting projects. $167,641 transfer to the Public Transportation fund was for transit chagrining stations and transit feet cameras.  $221,826 transfer from Park Impact Fund to the General Fund, with $120,000 allocated for a new community park basketball court and $101,826 for the new veterans’ park in downtown.  General Fund transfers in from proprietary funds were: $56,740 from Water Reclamation & Sewer Fund, $50,763 from Water Utility Fund & $51,909 from Refuse Collection & Disposal Fund for Munis software upgrades.
 $3,439,970 transfers into the General Fund were for ARPA related expenditures, and $927,000 from Non-Major Funds to be applied to street operations and various street capital projects.

Transfers Out
General
Fund
Water
Reclamation
and Sewer Water Utility
Refuse
Collection
and Disposal
Public
Transportation
Total
Transfers
out
Governmental Funds
California High-Speed Rail 308,928$ 360,957$ 2,566,059$ -$ -$ 3,235,944$ TDA 782,876 - - - 167,641 950,517 Park Impact 221,826 - - - - 221,826 ARPA Grant 3,439,970 - - - - 3,439,970 Non-Major Fund 927,000 - - 3,094 - 930,094 Proprietary Funds
Water Reclamation and Sewer 56,740 - - 2,490 - 59,230 Water Utility 50,763 - - - - 50,763 Refuse Collection and Disposal 51,909 155 155 - - 52,219 Total Transfers In 5,840,012$ 361,112$ 2,566,214$ 5,584$ 167,641$ 8,940,563$ Transfers In
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Notes to Basic Financial Statements
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5. CAPITAL ASSETS
Governmental Activities Capital asset for the year ended June 30, 2024, was as follows:

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

Balance Deletions/ Balance
Governmental Activities June 30, 2023 Additions Adjustment Transfers June 30, 2024 Capital Assets Not Being Depreciated
Land 3,560,554$ -$ -$ -$ 3,560,554$ Construction in Progress 1,370,590 7,788,764 - (609,221) 8,550,133 Total Capital Assets Not Being Depreciated 4,931,144 7,788,764 - (609,221) 12,110,687 Capital Assets Being Depreciated
Land Improvements 9,099,511 - - - 9,099,511 Construction 5,286,030 3,242,994 - 609,221 9,138,245 Infrastructure 28,153,043 45,730 - - 28,198,773 Machinery and Other 2,714,470 653,247 - - 3,367,717 Vehicles 2,257,986 898,165 - - 3,156,151 Total Capital Assets Being Depreciated 47,511,040 4,840,136 - 609,221 52,960,397 Less Accumulated Depreciation For
Land Improvements 6,672,081 451,713 - - 7,123,794 Construction 1,204,846 102,758 - - 1,307,604 Infrastructure 7,802,746 365,953 - - 8,168,699 Machinery and Other 1,712,153 108,578 - - 1,820,731 Vehicles 1,280,695 157,506 - - 1,438,201 Total Accumulated Depreciation 18,672,521 1,186,508 - - 19,859,029 Total Capital Assets Being Depreciated, Net 28,838,519 3,653,628 - 609,221 33,101,368 Governmental Activities Capital Assets, net 33,769,663$ 11,442,392$ -$ -$ 45,212,055$ Depreciation expense for capital assets was charged to functions as follows:

General government 223,906$
Public safety 2,321
Community development 179
Public works 960,102
1,186,508$
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Notes to Basic Financial Statements
For the Year Ended June 30, 2024

5. CAPITAL ASSETS, Continued
Business-Type Activities’ Capital Assets for the year ended June 30, 2024, was as follows:

Depreciation expense for Business-Type Activities were as follows:

Balance Balance
Business-Type Activities June 30, 2023 Additions Deletions Transfers June 30, 2024 Capital Assets Not Being Depreciated
Land 908,537$ -$ -$ -$ 908,537$ Construction in Progress 1,218,281 3,094,785 - (337,974) 3,975,092 Total Capital Assets Not Being Depreciated 2,126,818 3,094,785 - (337,974) 4,883,629 Capital Assets Being Depreciated
Land Improvements 7,210,841 - - - 7,210,841 Construction 21,134,805 85,390 - 1,288 21,221,483 Infrastructure 11,871,606 405,923 - - 12,277,529 Machinery and Other 12,683,175 354,162 - 258,179 13,295,516 Vehicles 5,212,376 130,502 - 78,507 5,421,385 Total Capital Assets Being Depreciated 58,112,803 975,977 - 337,974 59,426,754 Less Accumulated Depreciation For
Land Improvements 6,601,790 116,977 - - 6,718,767 Construction 9,113,522 419,658 - - 9,533,180 Infrastructure 3,686,301 150,214 - - 3,836,515 Machinery and Other 7,189,716 431,318 - - 7,621,034 Vehicles 3,842,104 341,996 - - 4,184,100 Total Accumulated Depreciation 30,433,433 1,460,163 - - 31,893,596 Total Capital Assets Being Depreciated, Net 27,679,370 (484,186) - 337,974 27,533,158 Business-Type Activities Capital Assets, net 29,806,188$ 2,610,599$ -$ -$ 32,416,787$ Depreciation expense for Business-Type Activities were as follows:

Water Reclamation and Sewer 658,758$
Water Utility 477,329
Refuse Collection and Disposal 253,860
Public Transportation 42,976
CNG Fueling Station 27,240
1,460,163$
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Notes to Basic Financial Statements
For the Year Ended June 30, 2024

6. ACCRUED LIABILITIES
Accrued Liabilities on June 30, 2024, as reported on the Statement of Net Position are detailed as follows:

7. LONG-TERM LIABILITIES
The compensated absences for business-type activities will be paid by the respective funds in which the expense was accrued. Compensated absences for governmental activities are typically paid from the General Fund.

Non-Major
Governmental Total
General Fund Funds Governmental
Governmental Activities
Accrued Payroll 101,578$ 1,089$ 102,667$
Employee Withholdings 136,028 - 136,028 Other Liabilities 100,821 - 100,821 Total 338,427$ 1,089$ 339,516$
Water Refuse
Reclamation Water Collection Public CNG Fueling Total
And Sewer Utility and Disposal Transportation Station Business-Type Business-Type Activities
Accrued Payroll 12,444$ 12,025$ 18,371$ 3,779$ -$ 46,619$ Accrued Interest Payable 3,272 - - - - 3,272 Total 15,716$ 12,025$ 18,371$ 3,779$ -$ 49,891$ Balance Balance Due Within
June 30, 2023 Additions Reductions June 30, 2024 One Year Governmental Activities
Compensated Absences 139,807$ 167,857 $ (77,044)$ 230,620$ 89,941 Total Governmental Activities 139,807 167,857 (77,044) 230,620 89,941 Business-Type Activities
Compensated Absences 122,203 146,721 (89,211) 179,713 70,087 Total Business-Type Activities 122,203 146,721 (89,211) 179,713 70,087 Total Statement of Net Position 262,010$ 314,578 $ (166,255)$ 410,333$ 160,028$ 55 FINAL DRAFT
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

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 workers’ compensation, general public liability, auto liability and property coverage through its membership in the Central San Joaquin Valley Risk Management Authority (CSJVRMA). The CSJVRMA is comprised 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 coverage 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 covered through CSJVRMA’s participation in the California Affiliated Risk Management Authority’s (CARMA) 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 pursuant to the California Government Code. Losses exceeding $1 millio n up to $54 million are covered through reinsurance. Within 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 City 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 5,479,858$ -$
California High-speed Rail 3,214,257
Park Impact Fees 699,461 -
CalHOME Reuse 65,260 -
APRA Grant 478,117 -
Public Transportation - 363,333 Refuse Collection and Disposal - 77,035 Nonmajor Funds 21,879 -
Total 9,958,832$ 440,368$
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

9. PUBLIC ENTITY RISK POOLS, Continued
Property Insurance: The City, through its membership in CSJVRMA 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 policies. 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, 2024 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 plan 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 California. 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 plan members and plan beneficiaries. 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 City’s inactive police department and therefore has no active employees.

As of the June 30, 2023 measurement date, the City had the following employees covered by benefit term:

Total Assets 179,635,612$
Total Liabilities 144,400,470
Total Net Position 35,235,142$
Total Revenue 95,596,916$
Total Expenses 94,324,180
Change in Net Position 1,272,736$
Safety
Tier I Tier II Tier III Plan
Active 16 5 48 -
Transferred 20 1 14 -
Separated 10 2 27 -
Retired 66 4 - 14
Miscellaneous Plan
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

10. RETIREMENT PLAN, Continued
A. General Information about the Pension Plans, Continued Contributions. Active plan members are required to contribute 10% of their annual covered salary for Miscellaneous Plan Tier I and Tier II and 6.25% for Miscellaneous Plan 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 contribution rate for the fiscal year 2023- 24 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 the plan members are established by State statute and the employer contribution rate is established and may be amended by CalPERS.

On June 30, 2024, the City reported net pension liability of $7,465,492 for its proportionate share of the net pension liability.

The City’s net pension liability for the Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan was measured as of June 30, 2023, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2022 rolled forward to June 30, 2023 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 participating entities, actuarially determined. The City's proportionate share of the net pension liability for the Plan as of measurement periods June 30, 2022 and 2023 was as follows:

B. Pension Liabilities, Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources
For the year ended June 30, 2024, the City recognized pension expense of $1,625,551. On June 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Proportion - June 30, 2022 0.06568%
Proportion - June 30, 2023 0.05984%
Change - Increase (Decrease) -0.00583%
Deferred Outflows Deferred Inflows
of Resources of Resources
Difference between Expected and Actual Experience 382,132$ 59,105$ Difference between Projected and Actual Investment Earnings 1,207,884 - Differences between Employer's Contributions and
proportionate Share of Contributions 359,355 3,118 Changes in Employer's Proportion - 446,752 Changes in assumptions 450,658 -
Pension Contributions Made Subsequent to Measurement Date 2,667,758 - Total 5,067,787$ 508,975$
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

10. RETIREMENT PLAN, Continued
B. Pension Liabilities, Pension Expense, Deferred Outflows of Resources, and Deferred Inflows of Resources, Continued
$2,667,758 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, 2025. 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, 2023 measurement period was determined by an actuarial valuation as of June 30, 2022, rolled forward to June 30, 2023 using standard update procedures. The total pension liability for the measurement date June 30, 2023 were determined using the following actuarial assumptions:
*The mortality table used was developed based on CalPERS-specific data. The rates incorporate General Mortality to capture ongoing mortality improvement using 80% of Scale MP 2020 published by the Society of Actuaries. For more details, please refer to the 2021 experience study report that can be found on the CalPERS website.

Changes in Assumption. There were no changes in assumptions in fiscal year 2024. In fiscal year 2023 the discount rate remained unchanged at 6.90%.
.

Fiscal Year Ending
June 30,
2025 567,821$
2026 386,209
2027 902,367
2028 34,657
Actuarial Cost Method Entry Age Normal
Actuarial Assumptions
Discount Rate 6.90%
Inflation 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 2.50% until Purchasing Power Protection Allowance Floor on Purchasing Power applies, 59 FINAL DRAFT
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

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 contributions on time and as scheduled in all future years. The stress test results are presented in a detailed 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 plan investments was determined using a building block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long
-term expected rate of return, CalPERS took into account both short-term and long- term market return expectations. Using historical returns of all of the funds’ asset classes, expected compound (geometric) returns were calculated over the next 20 years using a building -block approach. The expected rate of return was then adjusted to account for assumed administrative expenses of 10 Basis points.

The table on the next page reflects long-term expected real 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. 60 FINAL DRAFT
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

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 fiduciary 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 reserves, fiduciary self-insurance and OPEB expense included in fiduciary net position. These amounts are excluded for rate setting purposes in the funding actuarial valuation.

Payable to the Pension Plan. On June 30, 2024, the City reported a payable of $0 for outstanding amount of contributions to the pension plan required for the year ended June 30, 2024.

Assumed
Asset Real Return
Asset Class Allocation Years 1 - 10
(1)(2)
Global equity - cap weighted 30.00% 4.54%
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 Liability Management (1)
An expected inflation of 2.30% used for this period.
1% Decrease 5.90%
Net Pension Liability $ 12,282,209
Current Discount Rate 6.90%
Net Pension Liability $ 7,465,492
1% Increase 7.90%
Net Pension Liability $ 3,501,416
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Notes to Basic Financial Statements
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11. CONDUIT DEBT OBLIGATIONS
In addition to the Long-Term Liabilities 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 Authority 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 remaining balance was fully repaid in FY 23/24.

12. DEFICIT FUND BALANCES AND NET POSITION
As of June 30, 2024 the following funds had a fund deficit:

These deficits occurred due to delays in submitting the grant reimbursement requests, and majority was collected subsequently.

13. EXCESS OF EXPENDITURES OVER APPROPRIATIONS
For the year ended June 30, 2024, 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.

Defiicit Fund
Balance
TDA 1,354,564$
Traffic Safety 1,836
Total 1,356,400$
Governmental Activities
Amount
Exceeded
Funds Budget
General Fund:

Public Safety - Sheriff 103,978$
TDA Grant
Public Works 563
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City of Wasco
Notes to Basic Financial Statements
For the Year Ended June 30, 2024

14. CONTINGENCIES AND COMMITMENTS
The City participates in several Federal and State grant 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, these programs are subject to further examination by the grantors and the amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time. The City expects such amounts, if any, to be immaterial. 63 FINAL DRAFT
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REQUIRED

SUPPLEMENTARY INFORMATION
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Required Supplementary Information
Cost Sharing Defined Benefit Pension Plan
For the year ended June 30, 2024
Schedule of the City's Proportionate Share of the Net Pension Liability and Related Ratios as of the Measurement Date
Fiscal year 2024 2023 2022 2021 2020
Measurement date: 6/30/2023 6/30/2022 6/30/2021 6/30/2020 6/30/2019 Proportion share of the net pension liability 0.05984% 0.06568% 0.06109% 0.06537% 0.06518% Proportionate share of the net pension liability 7,465,492$ 7,586,061 $ 3,303,673 $ 7,112,777 $ 6,679,161 $ Covered payroll 3,785,007$ 3,434,650 $ 3,607,271 $ 3,159,408 $ 3,061,133 $ Proportionate share of the net pension liability /
(asset) as a percentage of its covered payroll 197.24% 220.87% 91.58% 225.13% 218.19% Proportionate share of the fiduciary net position as
a percentage of the City's net pension liability

76.21% 76.68% 88.29% 75.10% 75.26%
Fiscal year 2019 2018 2017 2016 2015
Measurement date: 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014 Proportion share of the net pension liability 0.07044% 0.07368% 0.07712% 0.08293% 0.09319% Proportionate share of the net pension liability 6,787,909$ 7,307,480 $ 6,673,668 $ 5,692,558 $ 5,450,478 $ Covered payroll 2,823,120$ 3,187,601 $ 2,976,881 $ 3,004,620 $ 2,525,280 $ Proportionate share of the net pension liability /
(asset) as a percentage of its covered payroll
240.44% 229.25% 224.18% 189.46% 215.84%
Proportionate share of the fiduciary net position as
a percentage of the City's net pension liability

75.26% 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. 67 FINAL DRAFT
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City of Wasco
Required Supplementary Information
Cost Sharing Defined Benefit Pension Plan
For the year ended June 30, 2024
Schedule of City Contributions
Fiscal Year 6/30/2024 6/30/2023 6/30/2022 6/30/2021 6/30/2020 Actuarially determined contribution 2,749,409 $ 1,554,554 $ 1,574,569 $ 1,137,987 $ 846,598$ (2,749,409) (1,554,554) (1,574,569) (1,137,987) (846,598) Contribution deficiency (excess) -$ -$ -$ -$ -$ Covered payroll 5,074,413 $ 3,785,007 $ 3,434,650 $ 3,607,271 $ 3,159,408 $ Contributions as a percentage of covered payroll 54.18% 41.07% 45.84% 31.55% 26.80% Fiscal Year 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 Actuarially determined contribution 1,031,256 $ 934,521$ 915,447$ 861,299$ 650,046$ (1,031,256) (934,521) (915,447) (861,299) (650,046) Contribution deficiency (excess) -$ -$ -$ -$ -$ Covered employee-payroll 3,061,133 $ 2,823,120 $ 3,187,601 $ 2,976,881 $ 3,004,620 $ Contributions as a percentage of covered payroll 33.69% 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, 2021
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

2.30%
Depending on age, service and type of employment

6.80% (net of administrative expenses)
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City of Wasco
Required Supplementary Information
For the Year Ended June 30, 2024

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 Improvement 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 deputy 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 director 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. 69 FINAL DRAFT
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City of Wasco
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Fund
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes 10,577,899$ 10,577,899$ 11,452,014$ 874,115$ Licenses and permits 606,200 622,500 530,669 (91,831) Intergovernmental 10,000 10,000 7,454,245 7,444,245 Charges for services 228,250 214,750 205,506 (9,244) Fines, forfeitures and assessments 22,000 22,500 30,888 8,388 Use of money and property 410,500 571,000 1,456,849 885,849 Miscellaneous 109,200 109,750 1,708,001 1,598,251 Total revenues 11,964,049 12,128,399 22,838,172 10,709,773 EXPENDITURES:

Current:

General government:

City Council 154,821 173,821 70,681 103,140 City Manager 217,793 217,793 116,811 100,982 City clerk 73,361 84,361 51,380 32,981 Finance and accounting 194,602 194,602 78,056 116,546 Human resources and risk management 60,009 60,009 23,177 36,832 City attorney 200,000 200,000 117,858 82,142 Total general government 900,586 930,586 457,963 472,623 Public safety
Sheriff 3,142,889 3,332,889 3,436,867 (103,978) Police 6,092,233 5,823,693 3,836,239 1,987,454 Animal control 452,294 452,294 404,429 47,865 Fire 662,000 662,000 610,624 51,376 Total public safety 10,349,416 10,270,876 8,288,159 1,982,717 Public works 1,405,364 1,285,364 1,080,454 204,910 Community development
Planning 667,348 746,943 481,322 265,621 Engineering 380,104 381,304 320,472 60,832 Building inspection 558,765 562,265 384,711 177,554 Code compliance 556,816 559,816 525,901 33,915 Total community development 2,163,033 2,250,328 1,712,406 537,922 Non-departmental 495,917 301,111 35,030 266,081 Capital outlay:

General capital outlay 30,672,245 31,965,915 11,555,083 20,410,832 Total expenditures 45,986,561 47,004,180 23,129,095 23,875,085

REVENUES OVER (UNDER)
EXPENDITURES (34,022,512) (34,875,781) (290,923) 34,584,858 OTHER FINANCING SOURCES (USES):

Transfers in 3,823,843 3,823,843 5,840,012 2,016,169 Transfers out (10,172,513) (10,172,513) - 10,172,513 Total other financing sources (uses) (6,348,670) (6,348,670) 5,840,012 12,188,682 Net change in fund balances (40,371,182)$ (41,224,451)$ 5,549,089 46,773,540$ FUND BALANCES:

Beginning of year 26,404,736
End of year 31,953,825$
Budget Amounts
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City of Wasco
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual California High-Speed Rail Fund
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 6,500,000$ 6,500,000$ 7,043,744$ 543,744$ Use of money and property - - 298,307 298,307 Total revenues 6,500,000 6,500,000 7,342,051 842,051 EXPENDITURES:

Current:

General government 6,333,104 6,333,104 4,104,107 2,228,997 Total expenditures 6,333,104 6,333,104 4,104,107 2,228,997

REVENUES OVER (UNDER)
EXPENDITURES 166,896 166,896 3,237,944 3,071,048 OTHER FINANCING SOURCES (USES):

Transfers out - - (3,235,944) (3,235,944) Total other financing sources (uses) - - (3,235,944) (3,235,944) Net change in fund balances 166,896$ 166,896$ 2,000 (164,896)$ FUND BALANCES:

Beginning of year -
End of year 2,000$
Budget Amounts
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City of Wasco
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual TDA Grant
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 3,915,879$ 3,915,879$ 186,358$ (3,729,521)$ Total revenues 3,915,879 3,915,879 186,358 (3,729,521) EXPENDITURES:

Current:

Public works - - 563 (563) Capital outlay:

General capital outlay 2,549,927 2,549,927 183,431 2,366,496 Total expenditures 2,549,927 2,549,927 183,994 2,365,933

REVENUES OVER (UNDER)
EXPENDITURES 1,365,952 1,365,952 2,364 (1,363,588) OTHER FINANCING SOURCES (USES):

Transfers out (1,615,952) (1,615,952) (950,517) 665,435 Total other financing sources (uses) (1,615,952) (1,615,952) (950,517) 665,435 Net change in fund balances (250,000)$ (250,000)$ (948,153) (698,153)$ FUND BALANCES:

Beginning of year (406,411)
End of year (1,354,564)$
Budget Amounts
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City of Wasco
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual

CDBG RLA
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property 5,000$ 5,000$ 20,418$ 15,418$ Total revenues 5,000 5,000 20,418 15,418 Net change in fund balances 5,000$ 5,000$ 20,418 15,418$ FUND BALANCES:

Beginning of year 1,654,452
End of year 1,674,870$
Budget Amounts
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City of Wasco
Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual CalHOME Reuse
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property -$ -$ 80,465$ 80,465$ Total revenues - - 80,465 80,465 Net change in fund balances -$ -$ 80,465 80,465$ FUND BALANCES:

Beginning of year 2,643,861
End of year 2,724,326$
Budget Amounts
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City of Wasco
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 2005 HCD Fund
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Net change in fund balances -$ -$ - -$ FUND BALANCES:

Beginning of year 950,000
End of year 950,000$
Budget Amounts
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City of Wasco
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual RDA Low Income Housing
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Net change in fund balances -$ -$ - -$ FUND BALANCES:

Beginning of year 1,075,046
End of year 1,075,046$
Budget Amounts
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City of Wasco
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Park Impact Fund
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services 636,870$ 636,870$ 221,826$ (415,044)$ Fines, forfeitures and assessments - - - - Use of money and property 3,000 3,000 39,036 36,036 Total revenues 639,870 639,870 260,862 (379,008) EXPENDITURES:

Current:

Capital outlay:

General capital outlay 636,870 636,870 - 636,870 Total expenditures 636,870 636,870 - 636,870

REVENUES OVER (UNDER)
EXPENDITURES 3,000 3,000 260,862 (1,015,878) OTHER FINANCING SOURCES (USES):

Transfers out (7,041) (7,041) (221,826) (214,785) Total other financing sources (uses) (7,041) (7,041) (221,826) (214,785) Net change in fund balances (4,041)$ (4,041)$ 39,036 257,862$ FUND BALANCES:

Beginning of year 11,536
End of year 50,572$
Budget Amounts
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City of Wasco
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual ARPA Grant Fund
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental -$ -$ 3,439,970$ 3,439,970$ Total revenues - - 3,439,970 3,439,970

REVENUES OVER (UNDER)
EXPENDITURES - - 3,439,970 3,439,970 OTHER FINANCING SOURCES (USES):

Transfers out (3,800,000) (3,800,000) (3,439,970) 360,030 Total other financing sources (uses) (3,800,000) (3,800,000) (3,439,970) 360,030 Net change in fund balances (3,800,000)$ (3,800,000)$ - 3,800,000$ FUND BALANCES:

Beginning of year 3,847
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. 82 FINAL DRAFT
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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.

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, 2024
Lighting &
Landscape
Emergency
Response
Sewer Lift
Station
Community
Facilities
District
ASSETS
Cash and investments 93,730$ 23,446$ 220,448$ 34,001$ Notes receivable - - - - Total assets 93,730 23,446 220,448 34,001

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES

Liabilities:

Accounts payable 16,098 - 638 33 Accrued liabilities 1,089 - - - Due to other funds - - - - Unearned revenue - 21,879 - - Total liabilities 17,187 21,879 638 33

Deferred Inflows of Resources
Unavailable revenues - - - - Total deferred inflows of resources - - - -

Fund Balances:

Nonspendable - - - - Restricted for:

Community development - - - 33,968 Streets and transportation 76,543 1,567 - - Public safety - - - - Other purposes - - 219,810 - Assigned:

Community development - - - - Unassigned - - - - Total fund balances 76,543 1,567 219,810 33,968 Total liabilities, deferred inflows of resources
and fund balances 93,730$ 23,446$ 220,448$ 34,001$ Special Revenue Funds
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Gas Tax
Traffic
Safety
Traffic
Impact
COPS
Grant
Fund
2004
CalHome
Grant Fund
BEGIN
Grant Reuse
HOME
Grant Reuse
1,167,629$ -$ 2,761,604$ 261,389$ -$ 11,933$ 686,372$ - - - - - 86,447 502,713 1,167,629 - 2,761,604 261,389 - 98,380 1, 189,085 - 400 - - - - - - - - - - - - - 1,436 - - - - - - - - - - - - - 1,836 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 98,380 1,189,085 1,167,629 - 2,761,604 - - - - - - - 261,389 - - - - - - - - - - - - - - - - - - (1,836) - - - - - 1,167,629 (1,836) 2,761,604 261,389 - 98,380 1, 189,085 1,167,629$ -$ 2,761,604$ 261,389$ -$ 98,380$ 1,189,085$ Special Revenue Funds
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City of Wasco
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
Public
Financing
Authority
Illegal
Dumping
Resources
Fund
Total
Nonmajor
Governmental
Funds
ASSETS
Cash and investments 114,233$ 254,264$ 5,629,049$ Notes receivable - - 589,160 Total assets 114,233 254,264 6,218,209

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES

Liabilities:

Accounts payable 4,842 - 22,011 Accrued liabilities - - 1,089 Due to other funds - - 1,436 Unearned revenue - - 21,879 Total liabilities 4,842 - 46,415

Deferred Inflows of Resources
Unavailable revenues - - - Total deferred inflows of resources - - -

Fund Balances:

Nonspendable - - - Restricted for:

Community development - - 1,321,433 Streets and transportation - - 4,007,343 Public safety - - 261,389 Other purposes - 254,264 474,074 Assigned:

Community development 109,391 - 109,391 Unassigned - - (1,836) Total fund balances 109,391 254,264 6,171,794 Total liabilities, deferred inflows of resources
and fund balances 114,233$ 254,264$ 6,218,209$ Special Revenue Funds
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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, 2024
Lighting &
Landscape
Emergency
Response
Sewer Lift
Station
Community
Facilities
District
REVENUES:

Taxes 183,421$ -$ 12,482$ 91,470$ Licenses and permits - - - - Intergovernmental - - - - Fines, forfeitures and assessments - - - - Use of money and property 6,615 - 13 - Miscellaneous 54 - - (21) Total revenues 190,090 - 12,495 91,449 EXPENDITURES:

Current:

Public works 156,791 - 9,456 399 Community development - - - - Capital outlay:

General capital outlay - - - - Total expenditures 156,791 - 9,456 399

REVENUES OVER (UNDER)
EXPENDITURES 33,299 - 3,039 91,050 OTHER FINANCING SOURCES (USES):

Transfers out - - - (120,000) Total other financing sources (uses) - - - (120,000) Net change in fund balances 33,299 - 3,039 (28,950) FUND BALANCES:

Beginning of year 43,244 1,567 216,771 62,918 End of year 76,543$ 1,567$ 219,810$ 33,968$ Special Revenue Funds
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Gas Tax
Traffic
Safety
Traffic
Impact
COPS
Grant
Fund
2004
CalHome
Grant Fund
BEGIN
Grant Reuse
HOME
Grant Reuse
1,392,596$ -$ -$ -$ -$ -$ -$ - - 285,650 - - - - - - - 186,159 - - - - 9,770 - - - - - 65,900 - 19,048 - - 510 38,296 - - - - - - - 1,458,496 9,770 304,698 186,159 - 510 38,296 - 8,041 - - - - - - - - - - - - 1,113,741 - - - - - - 1,113,741 8,041 - - - - - 344,755 1,729 304,698 186,159 - 510 38,296 (650,000) - - (157,000) - - - (650,000) - - (157,000) - - - (305,245) 1,729 304,698 29,159 - 510 38,296 1,472,874 (3,565) 2,456,906 232,230 - 97,870 1, 150,789 1,167,629$ (1,836)$ 2,761,604$ 261,389$ -$ 98,380$ 1,189, 085$ Special Revenue Funds Special Revenue Funds
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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, 2024
Public
Financing
Authority
Illegal
Dumping
Resources
Fund
Total
Nonmajor
Governmental
Funds
REVENUES:

Taxes -$ 92,827$ 1,772,796$ Licenses and permits - - 285,650 Intergovernmental - - 186,159 Fines, forfeitures and assessments - - 9,770 Use of money and property - - 130,382 Miscellaneous - - 33 Total revenues - 92,827 2,384,790 EXPENDITURES:

Current:

Public works - 1,017 175,704 Community development 6,975 - 6,975 Capital outlay:

General capital outlay - - 1,113,741 Total expenditures 6,975 1,017 1,296,420

REVENUES OVER (UNDER)
EXPENDITURES (6,975) 91,810 1,088,370 OTHER FINANCING SOURCES (USES):

Transfers out - (3,094) (930,094) Total other financing sources (uses) - (3,094) (930,094) Net change in fund balances (6,975) 88,716 158,276 FUND BALANCES:

Beginning of year 116,366 165,548 6,013,518 End of year 109,391$ 254,264$ 6,171,794$ Special Revenue Funds
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City of Wasco
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Lighting & Landscape Fund
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes 187,079$ 187,079$ 183,421$ (3,658)$ Use of money and property 75 75 6,615 6,540 Miscellaneous 550 550 54 (496) Total revenues 187,704 187,704 190,090 2,386 EXPENDITURES:

Current:

Public works 220,724 220,724 156,791 63,933 Total expenditures 220,724 220,724 156,791 63,933 Net change in fund balances (33,020)$ (33,020)$ 33,299 66,319$ FUND BALANCES:

Beginning of year 43,244
End of year 76,543$
Budget Amounts
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150 of 200
City of Wasco
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Emergency Response
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Net change in fund balances -$ -$ - -$ FUND BALANCES:

Beginning of year 1,567
End of year 1,567$
Budget Amounts
94 FINAL DRAFT
151 of 200
City of Wasco
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Sewer Lift Station Fund
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes 11,500$ 11,500$ 12,482$ 982$ Use of money and property 750 750 13 (737) Total revenues 12,250 12,250 12,495 245 EXPENDITURES:

Current:

Public works 1,700 1,700 9,456 (7,756) Total expenditures 1,700 1,700 9,456 (7,756) Net change in fund balances 10,550$ 10,550$ 3,039 (7,511)$ FUND BALANCES:

Beginning of year 216,771
End of year 219,810$
Budget Amounts
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City of Wasco
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Community Facilities District
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes 85,000$ 85,000$ 91,470$ 6,470$ Miscellaneous - - (21) (21) Total revenues 85,000 85,000 91,449 6,449 EXPENDITURES:

Current:

Public works 200 200 399 (199) Total expenditures 200 200 399 (199)

REVENUES OVER (UNDER)
EXPENDITURES 84,800 84,800 91,050 6,250 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 (35,200)$ (35,200)$ (28,950) 6,250$ FUND BALANCES:

Beginning of year 62,918
End of year 33,968$
Budget Amounts
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153 of 200
City of Wasco
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Gas Tax Fund
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes 1,233,000$ 1,233,000$ 1,392,596$ 159,596$ Use of money and property - - 65,900 65,900 Total revenues 1,233,000 1,233,000 1,458,496 225,496 EXPENDITURES:

Capital outlay:

General capital outlay 1,757,152 1,757,152 1,113,741 643,411 Total expenditures 1,757,152 1,757,152 1,113,741 643,411

REVENUES OVER (UNDER)
EXPENDITURES (524,152) (524,152) 344,755 868,907 OTHER FINANCING SOURCES (USES):

Transfers out (650,000) (650,000) (650,000) - Total other financing sources (uses) (650,000) (650,000) (650,000) - Net change in fund balances (1,174,152)$ (1,174,152)$ (305,245) 868,907$ FUND BALANCES:

Beginning of year 1,472,874
End of year 1,167,629$
Budget Amounts
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City of Wasco
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Traffic Safety Fund
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Fines, forfeitures and assessments 14,000$ 14,000$ 9,770$ (4,230)$ Total revenues 14,000 14,000 9,770 (4,230) EXPENDITURES:

Current:

Public works 11,500 11,500 8,041 3,459 Total expenditures 11,500 11,500 8,041 3,459 Net change in fund balances 2,500$ 2,500$ 1,729 (771)$ FUND BALANCES:

Beginning of year (3,565)
End of year (1,836)$
Budget Amounts
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155 of 200
City of Wasco
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Traffic Impact Fund
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Licenses and permits 70,000$ 70,000$ 285,650$ 215,650$ Use of money and property - - 19,048 19,048 Total revenues 70,000 70,000 304,698 234,698 EXPENDITURES:

Current:

Public works 5,000 5,000 - 5,000 Capital outlay:

General capital outlay 100,000 100,000 - 100,000 Total expenditures 105,000 105,000 - 105,000

REVENUES OVER (UNDER)
EXPENDITURES (35,000) (35,000) 304,698 339,698 OTHER FINANCING SOURCES (USES):

Transfers out (7,041) (7,041) - 7,041 Total other financing sources (uses) (7,041) (7,041) - 7,041 Net change in fund balances (42,041)$ (42,041)$ 304,698 346,739$ FUND BALANCES:

Beginning of year 2,456,906
End of year 2,761,604$
Budget Amounts
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156 of 200
City of Wasco
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual COPS Grant Fund
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 175,000$ 175,000$ 186,159$ 11,159$ Total revenues 175,000 175,000 186,159 11,159 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 18,000$ 18,000$ 29,159 11,159$ FUND BALANCES:

Beginning of year 232,230
End of year 261,389$
Budget Amounts
100

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157 of 200
City of Wasco
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual 2004 CalHOME Grant Fund
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Net change in fund balances -$ -$ - -$ FUND BALANCES:

Beginning of year -
End of year -$
Budget Amounts
101

FINAL DRAFT
158 of 200
City of Wasco
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual BEGIN Grant Reuse
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property -$ -$ 510$ 510$ Total revenues - - 510 510 Net change in fund balances -$ -$ 510 510$ FUND BALANCES:

Beginning of year 97,870
End of year 98,380$
Budget Amounts
102

FINAL DRAFT
159 of 200
City of Wasco
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual HOME Grant Reuse
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Use of money and property -$ -$ 38,296$ 38,296$ Total revenues - - 38,296 38,296

REVENUES OVER (UNDER)
EXPENDITURES - - 38,296 38,296 Net change in fund balances -$ -$ 38,296 38,296$ FUND BALANCES:

Beginning of year 1,150,789
End of year 1,189,085$
Budget Amounts
103

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160 of 200
City of Wasco
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Public Financing Authority
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
EXPENDITURES:

Current:

Community development - - 6,975 (6,975) Total expenditures - - 6,975 (6,975) Net change in fund balances -$ -$ (6,975) (6,975)$ FUND BALANCES:

Beginning of year 116,366
End of year 109,391$
Budget Amounts
104

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161 of 200
City of Wasco
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Illegal Dumping Resources Fund
For the year ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes -$ -$ 92,827$ 92,827$ Total revenues - - 92,827 92,827 EXPENDITURES:

Current:

Public works - - 1,017 (1,017) Total expenditures - - 1,017 (1,017)

REVENUES OVER (UNDER)
EXPENDITURES - - 91,810 91,810 OTHER FINANCING SOURCES (USES):

Transfers out - - (3,094) (3,094) Total other financing sources (uses) - - (3,094) (3,094) Net change in fund balances -$ -$ 88,716 88,716$ FUND BALANCES:

Beginning of year 165,548
End of year 254,264$
Budget Amounts
105

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City of Wasco
Measure X
Wasco, California
Basic Financial Statements
and Independent Auditors’ Reports
For the year ended June 30, 2024

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City of Wasco, Measure X
Table of Contents
June 30, 2024
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, 2024, 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 all material respects, the respective financial position of Measure X of the City as of June 30, 2024, and the respective changes in financial position, for the year then ended in accordance 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, 2024 , 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 standards generally accepted in the United States of America (GAAS) and the standards applicable to financial 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 Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent 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 required 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. 1 FINAL DRAFT
167 of 200
To the Honorable Mayor and Members of the City Council
of the City of Wasco
Wasco, California

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Wasco City CouncilApril 1, 2025

Wasco City Council
April 1, 2025