On the agenda: Brawley Ca City Council Regular Meeting - Oct 01, 2024 — Datacenter (Oct 1)

Brawley City Council &
Successor Agency to Brawley
Community Redevelopment Agency
Regular Meeting Agenda
October 01, 2024 at 6:00 PM
City Council Chambers
383 Main Street
Brawley, California 92227
This meeting will be broadcast live at https://brawley-ca.granicus.com/ViewPublisher.php?view_id=1

Ramon Castro, Mayor
William Smerdon, Acting Deputy City Clerk
Donald L. Wharton, Mayor Pro-Tempore
William Smerdon, Acting City Treasurer
Gil Rebollar, Council Member
William S. Smerdon, City Attorney
Luke Hamby, Council Member
Jimmy Duran, City Manager/
George Nava, Council Member
Executive Director
CALL TO ORDER
ROLL CALL
INVOCATION
PLEDGE OF ALLEGIANCE

1

1.

APPROVAL OF AGENDA

2.

PUBLIC APPEARANCES/COMMENTS (Not to exceed 4 minutes.)
This is the time for the public to address the Council on any item not appearing
on the agenda that is within the subject matter jurisdiction of the City Council. The
Mayor will recognize you and when you come to the microphone, please state your
name for the record. You are not allowed to make personal attacks on individuals
or make comments which are slanderous, or which may invade an individual’s
personal privacy. Please direct your questions and comments to the City Council.
Any member of the public is invited to submit public comments in advance of the
meeting to be read at the meeting. Please email your questions to
[email protected] or call 760-351-3048 any time before 2:00 PM, October
01, 2024.

a.

Public Comments for Items not on the Agenda

b.

Proclamation to declare October 6th-12th as Fire Prevention Week in the City of
Brawley. Presented by Chief Mike York.
(3 attachments)

3.

CONSENT AGENDA
Items are approved by one motion. Council Members or members of the public may
request consent items be considered separately at a time determined by the Mayor.

a.

Approve City Council Minutes: September 17, 2024

b.

Approve Accounts Payable: Sep 07, 2024 to Sep 13, 2024.

4.

CITY MANAGER REPORT

5.

REGULAR BUSINESS

a. Discussion and potential action to receive and file the Annual Financial Reports for
Fiscal Year Ended June 30, 2023. Presented by Silvia Luna, Finance Director.
(4 attachments)
b. Potential action to approve a City of Brawley Resolution appointing two (2) new
members to the Brawley Community Improvement Committee. Presented by Ramon
Castro, Mayor.
(1 attachment)

2

c. Potential action to approve Renewal of Microsoft Enterprise Agreement. Presented
by Armando Garibay, IT Director.
(4 attachments)
d. Potential action to approve street closure and waiver of fees for the Saint Margaret
Mary’s Kermes event. Presented by Thomas Garcia, Assistant to the City Manager.
(2 attachments)
e. Potential action to approve a letter of support request for the IVRMA’s project to
encourage responsible waste management practices in the Imperial County Region.
Presented by Thomas Garcia, Assistant to the City Manager.
(2 attachments)
f. Potential Action to approve a letter of support for the Fort Yuma Quechan Indian
Tribe to obtain national monument protections for their homelands managed by the
Bureau of Land Management in Imperial County, California. Presented by Thomas
Garcia, Assistant to the City Manager.
(1 attachment)
g. Potential action to Approve Contract for continued Wastewater Pretreatment Support
from Ashworth Leininger Group (ALG). Presented by Rom Medina, Public Works
Director.
(3 attachments)
h. Potential action to Approve Authorization of Amendment No. 1 to the Agreement
with The Holt Group for continued CM Services. Presented by Rom Medina, Public
Works Director.
(3 attachments)
i.

Potential action to approve rejections of bids to the Traffic Signal Synchronization
project, Specification No. 2023-10A. Presented by Rom Medina, Public Works
Director.
(1 attachment)

j.

Potential action to Authorize Contract Change Order No. 1 to Contract 2023-11A
Water Pipeline Installation & Paving Project Improvements. Presented by Rom
Medina, Public Works Director.
(2 attachments)

6.

INFORMATIONAL REPORTS

a. Monthly Staffing Report for October 1, 2024.
7.

CITY COUNCIL MEMBER REPORTS

3

8.

CITY ATTORNEY REPORT

9.

CLOSED SESSION

a. CONFERENCE WITH REAL PROPERTY NEGOTIATORS
Property: Future Travel America location.
Agency negotiator: City Manager
Negotiating parties: Trifecta Property & Investments LLC
Under negotiation: Terms of Development Agreement.

ADJOURNMENT: Regular Meeting October 15, 2024 @ 6:00 PM, 383 Main Street,
Brawley, California. Supporting Documents are available for public review in the Office of
the City Clerk, 383 Main Street, Brawley, California 92227 - Monday through Friday during
Regular Business Hours; Individuals who require special accommodations are requested
to give 48 hours prior notice. Contact: Office of the City Clerk @ 760-351-3048.
William Smerdon, Deputy City Clerk

4

2b

City of Brawley
City Council

October 01, 2024
Agenda Item No 2b

STAFF REPORT
To:
From:
Prepared by:
Subject:

City Council
Mike York, Fire Chief
Mike York, Fire Chief
Proclamation of Fire Prevention Week in the City of Brawley

RECOMMENDATION:
Approve proclamation of October 6th-12th as Fire Prevention week in the City of Brawley and
announce the Fire Department's Open House on Saturday, October 12th, 2024.
BACKGROUND INFORMATION:
Each year, the National Fire Protection Agency recommends fire prevention week as an opportunity for
Fire Departments to hold public outreach and education to the community served. Fire prevention, safe
fire handling procedures and smoke alarm awareness are key topics. Each year, the Brawley Fire
Department uses this opportunity to hold its open house as in conjunction; showcasing local safety
agencies, their capabilities and providing an enjoyable and fun atmosphere in which to pass on
important safety messages to the public.
FISCAL IMPACT:
None-activities are budgeted within the Fire Department's FY24/25 Budget
ALTERNATIVES:
None
ATTACHMENTS:
1. Proclamation
2. Open house Flyer
REPORT COORDINATED WITH (other than person preparing the staff report):
Staff, Title or Consultant, Agency
Juan Rodelo, Deputy Chief/Fire Marshal, Brawley Fire Dept.
REPORT APPROVAL(S):
Staff, Title or Consultant, Agency
Jimmy Duran, City Manager
Silvia Luna, Finance Director

Status – Date of Status
Approved - 9/24/2024
Approved - 9/24/2024
5

2024 Proclamation

2b.1

Designating October 6th – 12th, 2024, as Fire Prevention Week in the City of Brawley

WHEREAS, the City of Brawley is committed to ensuring the safety and security of all those living in and
visiting our Brawley and
WHEREAS, fire is a serious public safety concern both locally and nationally, and homes are the locations
where people are at greatest risk from fire and
WHEREAS, home fires killed more than 2,700 people in the United States in 2022, with roughly three out
of five fire deaths happen in homes with either no smoke alarms or with no working smoke alarms, and
WHEREAS, working smoke alarms cut the risk of dying in reported home fires almost in half, and
WHEREAS, residents should install smoke alarms in every sleeping room, outside each separate sleeping
area, and on every level of the home, ensuring their smoke alarms meet the needs of all their family
members, including those with sensory or physical disabilities, and
WHEREAS, residents should test smoke alarms at least once a month, and
WHEREAS, residents who have planned and practiced a home fire escape plan are more prepared and
will, therefore, be more likely to survive a fire and
WHEREAS, first responders are dedicated to reducing the occurrence of home fires and home fire
injuries through prevention and protection education and
WHEREAS, residents are responsive to public education measures and can take personal steps to
increase their safety from fire, especially in their homes and
WHEREAS, the 2024 Fire Prevention WeekTM theme, “Smoke alarms: Make them work for you.TM,”
serves to remind us of the importance of having working smoke alarms in the home.
THEREFORE, I, Ramon Castro, Mayor of the City of Brawley, proclaim October 6–12, 2024, as Fire
Prevention Week throughout this Brawley. I urge all the people of the City of Brawley to ensure their
homes have working smoke alarms and to support the many public safety activities and efforts of our
fire and emergency services.

6

2b.2
Join us for food.fiat.
games. face painting
and morel
Come meet Sparkyll
October 12
aoo
toUV pm
Fee & dim 2
1505 Jones

7

3b

City of Brawley
City Council
Oct 1, 2024
Agenda Item No. 3b.1

STAFF REPORT
To:
From:
Prepared by:
Subject:

City Council
Silvia Luna, Finance Director
Jesse Sanchez, Sr. Accounting Assistant
Demand check registers processed from Sep 07, 2024 to Sep 13, 2024

RECOMMENDATION:
Approve demand check registers processed from Sep 07, 2024 to Sep 13 , 2024.
BACKGROUND INFORMATION:
Routine bills and payroll processed between Council meetings included the following:

All Bank Codes Check Summary

Utility refunds included the following:

8

FISCAL IMPACT:
No additional fiscal impact to approve these reports.

FISCAL IMPACT:
No additional fiscal impact to approve these reports.

3b

ALTERNATIVES:
None.
ATTACHMENTS:
1. Check Report by Check Number
REPORT COORDINATED WITH (other than person preparing the staff report):
None.

REPORT APPROVAL(S):
Staff, Title or Consultant, Agency
Jimmy Duran, Chief of Police/Interim City Manager
Silvia Luna, Finance Director

9

Status – Date of Status
Approved – 9/24/2024
Approved – 9/20/2024

3b.1
Check Report

City of Brawley

By Check Number

Date Range: 09/07/2024 - 09/13/2024

Vendor Number
Vendor Name
Payable #
Payable Type
Bank Code: US Bank-US Bank Operating Account
02561
Badge Frame Inc.
42214
Invoice
42214SalesTax
Credit Memo

Post Date

Payment Date Payment Type
Payable Description

09/05/2024
09/05/2024

09/10/2024
Wall Letters
Sales tax

09/05/2024

09/10/2024
EFT
Water Testing/Microbiology SM9223B

0.00

EFT

Discount Amount Payment Amount Number
Discount Amount Payable Amount

02405
INV-000470

Brawley Analytical Inc.
Invoice

00530
442996

E&M Electric & Machinery Inc
09/06/2024
Invoice

09/10/2024
EFT
Technical Support Renewal

0.00

02518
24-0078192-114

KVL Tires Inc
Invoice

09/10/2024
EFT
Tire for Backhoe20

0.00

02346
LexisNexis Risk Solutions FL Inc.
09/05/2024
7031539-202403… Invoice

09/10/2024
EFT
AVCC Subscription Mar 2024

0.00

02290
PER00034939

ScribSoft Holdings Inc.
Invoice

09/05/2024

09/10/2024
EFT
Permitium Handling Fees - July 2024

0.00

00248
BPI450747
BPI452165
BPI453112
BPI453889
BPI455267

Brenntag Pacific, Inc.
Invoice
Invoice
Invoice
Invoice
Invoice

09/11/2024
09/11/2024
09/11/2024
09/11/2024
09/11/2024

09/13/2024
EFT
OPEN PO FOR CHEMICALS FY 24-25
OPEN PO FOR CHEMICALS FY 24-25
OPEN PO FOR CHEMICALS FY 24-25
OPEN PO FOR CHEMICALS FY 24-25
OPEN PO FOR CHEMICALS FY 24-25

0.00
0.00
0.00
0.00
0.00

00530
445750

E&M Electric & Machinery Inc
09/06/2024
Invoice

09/13/2024
EFT
SCADA upgrade for current and future pro…

0.00

00575
FBN5118484

Enterprise FM Trust
Invoice

09/11/2024

09/13/2024
EFT
R & M Cost/Unit Leases/Maintenance Fee…

0.00

02278
24035

Grady Dexter Dutton
Invoice

09/06/2024

09/13/2024
EFT
Rancho Los Lagos Project Consulting Servi…

0.00

02571
E0327450
E0327451

Health and Human Resource Center Inc
09/11/2024
Invoice
09/11/2024
Invoice

09/13/2024
EFT
Employee Assitance Program/Oct 2024
Employee Assitance Program/Oct 2024

0.00
0.00

02340
300005322

EFT
Municipal Information Technology Association of09/13/2024
California
09/11/2024
MISAC Membership
Invoice

09/05/2024

0.00

1,166.99 745
1,252.01
-85.02

0.00

110.00 746
110.00

0.00

4,950.00 747
4,950.00

0.00

1,099.00 748
1,099.00

0.00

366.67 749
366.67

0.00

150.00 750
150.00

0.00

44,731.24 751
7,736.28
7,736.28
15,111.53
6,410.87
7,736.28

0.00

12,936.25 752
12,936.25

0.00

24,666.34 753
24,666.34

0.00

6,845.00 754
6,845.00

0.00

329.70 755
4.20
325.50

0.00

130.00 756
130.00

0.00

261,387.51 757
261,387.51

0.00

45,690.00 758
45,690.00

0.00
0.00

0.00

01665
The Bank of New York Mellon Trust CO N.A.
09/11/2024
8-24 BRAWLEY20… Invoice

09/13/2024
EFT
Tax Allocation Refunding Bonds Series 201…

0.00

02542
12865

Tripepi Smith and Associates, Inc.
09/06/2024
Invoice

09/13/2024
EFT
Professional Services -Consulting-Public O…

0.00

00002
WO-43980-1
WO-43980-2
WO-43980-3
WO-44017-1

360 Business Products
Invoice
Invoice
Invoice
Invoice

09/05/2024
09/05/2024
09/05/2024
09/05/2024

09/09/2024
Regular
Shipping Labels, Retractable Pens
Avery Shipping Labels
Mini Journals
Label Maker, Folders

0.00
0.00
0.00
0.00

00050
72442

Alco Target CO. INC.
Invoice

09/05/2024

09/09/2024
Regular
NRA B-27 Cardboard and B-27 Paper Silho…

0.00

02531

Aldo Ayon Sanchez

09/09/2024

Regular

9/19/2024 6:58:32 PM

0.00

347.16 304079
181.13
53.66
21.57
90.80

0.00

1,084.64 304080
1,084.64

0.00

1,376.20 304081

Page 1 of 7

10

Check Report

3b.1
Date Range: 09/07/2024 - 09/13/2024

Vendor Number
Payable #
INV0004852

Vendor Name
Payable Type

00084
LYUM1824618

Alsco American Linen Div Steiner Corp
09/04/2024
Invoice

09/09/2024
Regular
Cleaning Services/Supplies/WTP

00211
10321

Biblionix
Invoice

09/03/2024

09/09/2024
Regular
Apollo Integrated Library System

00228
J41955/2
J41959/2
J44818/2
J45032/2
J45034/2
J45210/2
J45519/2
J45526/2
J45851/2
J46006/2
J46298/2
J47139/2
J47253/2
J48189/2
J48190/2
J48384/2
J48777/2
J48990/2
J49073/2
J49863/2
J50044/2
J50148/2
J50408/2
J50435/2
J50764/2
J51002/2
J51458/2
J51664/2
J51849/2

Brawley Ace Hardware
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice

09/03/2024
09/03/2024
09/03/2024
09/03/2024
09/03/2024
09/03/2024
09/03/2024
09/04/2024
09/03/2024
09/03/2024
09/03/2024
09/03/2024
09/03/2024
09/03/2024
09/03/2024
09/03/2024
09/03/2024
09/03/2024
09/03/2024
09/03/2024
09/03/2024
09/03/2024
09/03/2024
09/03/2024
09/03/2024
09/03/2024
09/03/2024
09/03/2024
09/03/2024

09/09/2024
Regular
Cable ties/Ziploc Bags
Ziploc bags
Glass Cleaner/Shoptowel
Spring Snap/Bolts
Power 73 Pool Shock PB1#
Lawn&Leaf Bags
Buckets/Garden Hose/Brush/Paint mixer...
Steel Bulk
Vinlyl tube/Towels/Liquid soap/Scent odor…
Paint for Exterior
Hammer Bit
Sol Hats/Lubricant Spray/Lid opener
Bottled Water/Correction tape wite-out
Sponge Assortment/Liquid Soap
Dolly Hardwood
Exterior Paint
Hose Barb/Tube Braid
PVC T connectors/Paint Pail/PVC pipe 3/4
Clening cloth/Ziploc Bag/Spray Bottle/Glas…
Paint/Grafitti Remover
Toilet Repair Kit
Brass Keys
Alkaline Batterys/Bleach
Charger Chords/Gloves/USB-C Cable
Bleach Sprayer
Steel Brush/Paint rollers/Amp recp. cover/…
Steel box Rail/Air Filters
Iron Plug/Cored Plug
Door lockset with keys

00240
INV0004871

**Void**
Brawley Public Safety Employee
09/06/2024
Invoice

09/09/2024
09/09/2024
Union Dues

00243
6574

Brawley Tractor Repair Co
09/04/2024
Invoice

09/09/2024
Regular
Brakes adjusted and inspected/Brake Clea…

0.00

00287
INV0004857

California State Disbursement
09/06/2024
Invoice

09/09/2024
Regular
Child Support Deductions

0.00

00299
32841428
32843965

Canon Financial Services Inc
09/05/2024
Invoice
09/05/2024
Invoice

09/09/2024
Regular
Copier Usage/May 2024/Library
Copier Usage & Contract/City Hall & Library

0.00
0.00

00322
CAL348225I

Cavendish Square
Invoice

09/05/2024

09/09/2024
Regular
Cultures of the World Group 8

0.00

00531
INV208

EA Electric
Invoice

09/04/2024

09/09/2024
Regular
Replace Chlorine flowmeter & calibrates

0.00

00660
INV0004872

Franchise Tax Boards State Of California
09/06/2024
Invoice

09/09/2024
Regular
Earnings Withholding

0.00

00692

George Mitchell Builders, Inc

Invoice

Post Date
09/04/2024

Payment Date Payment Type
Payable Description
Travel Adv/Backflow Cert Course & test

Discount Amount Payment Amount Number
Discount Amount Payable Amount
0.00
1,376.20
0.00

0.00

0.00

3,585.00 304083
3,585.00

0.00

2,034.25 304084
27.12
49.07
24.76
55.99
16.14
17.23
243.74
11.43
157.50
312.45
9.26
24.53
36.00
17.20
38.78
156.23
15.90
46.00
96.11
136.82
18.31
30.95
73.16
60.29
35.70
130.95
142.06
19.14
31.43

0.00
0.00

0.00 304085
1,850.00 304086
1,850.00

0.00

247.42 304087
247.42

0.00

861.54 304088
861.54

0.00

651.64 304089
4.30
647.34

0.00

200.47 304090
200.47

0.00

1,245.00 304091
1,245.00

0.00

300.00 304092
300.00

0.00

7,388.53 304093

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

Regular
Regular
0.00

09/09/2024

Regular

9/19/2024 6:58:32 PM

77.14 304082

77.14

Page 2 of 7

11

Check Report

3b.1
Date Range: 09/07/2024 - 09/13/2024

Vendor Number
Payable #
10241
10242
10243
10244
10245
10246
10247
10248
10249
10250
10251
10252
10253
10254

Vendor Name
Payable Type
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice

Post Date
09/05/2024
09/05/2024
09/05/2024
09/05/2024
09/05/2024
09/05/2024
09/05/2024
09/05/2024
09/05/2024
09/05/2024
09/05/2024
09/05/2024
09/05/2024
09/05/2024

Payment Date Payment Type
Payable Description
Airport Electrical Report - July 2023
Airport Elec Rprt & Labor - Aug 2023
Supplies - Aug 2023
Airport Electrical Report - Sep 2023
Airport Elec Rprt & Labor - Oct 2023
Airport Electrical Report - Nov 2023
Airport Electrical Report - Dec 2023
Airport Electrical Report - Jan 2024
Airport Electrical Report - Feb 2024
Airport Electrical Report - Mar 2024
Airport Electrical Report - Apr 2024
Airport Electrical Report - May 2024
Airport Elec Rprt June & Labor
SP Elite Gates, SS Chain

00720
75478268

GovConnection Inc
Invoice

09/05/2024

09/09/2024
Regular
4-Port USB-A HUB

0.00

01722
INV00425681
INV00433185

HD Supply, Inc.
Invoice
Invoice

09/05/2024
09/05/2024

09/09/2024
Regular
Repl Salt Bridge, Hach Free Chlorine SwifT…
Differential PH Sensor Digital PEEK, 10m C…

0.00
0.00

00799
INV0004858

Imperial County Sheriff Civil Division
09/06/2024
Invoice

09/09/2024
Regular
Earnings Withholdings

0.00

00809
24-2180
24-2182
24-2252
24-2336
24-2337

Imperial Printers
Invoice
Invoice
Invoice
Invoice
Invoice

09/05/2024
09/05/2024
09/05/2024
09/05/2024
07/23/2024

09/09/2024
Regular
Bus. Cards Police Dept
Bus. Cards Sahagun Castaneda Ayon
Time Request Forms
Electronic File for CR Report
Ftrr Kitchen Pail Flyers

0.00
0.00
0.00
0.00
0.00

02360
Jo-Ann Stores LLC
51078600000618… Invoice

09/05/2024

09/09/2024
Regular
Creativebug Subscription Renewal Jul-Jun…

0.00

LaBrucherie Irrigation Supp LLC
09/05/2024
Invoice

09/09/2024
Regular
RainBird 6 Outlet Barb & Irritro Adj Flood …

0.00

01025
OM41453

Discount Amount Payment Amount Number
Discount Amount Payable Amount
0.00
48.00
0.00
1,796.96
0.00
47.88
0.00
48.00
0.00
1,385.44
0.00
48.00
0.00
48.00
0.00
48.00
0.00
48.00
0.00
48.00
0.00
48.00
0.00
48.00
0.00
3,597.36
0.00
128.89
0.00
0.00

2,370.25 304095
655.80
1,714.45

0.00

50.00 304096
50.00

0.00

555.08 304097
84.52
66.81
258.28
26.94
118.53

0.00

1,050.00 304098
1,050.00

0.00

01052
Lexipol, LLC
INVLEX11236507 Invoice

09/05/2024

09/09/2024
Regular
Annual Fire Manuals

0.00

01891
404533
404539

NV5 Inc
Invoice
Invoice

09/04/2024
09/04/2024

09/09/2024
Regular
Springhouse Condominiums/July 2024
AP24-01 Brawley Sr Apts/PC-004/July 2024

0.00
0.00

01289
102216

OK Rubber Tires
Invoice

09/04/2024

09/09/2024
Regular
Tire Repair/Rubber Valve

0.00

02044
07312024

Robert J. Solis
Invoice

09/05/2024

09/09/2024
Regular
Legal Prof Services- July 2024

0.00

01569
8007869241

Shred-It
Invoice

07/25/2024

09/09/2024
Regular
Steri-Safe Budget Subscription - August 20…

0.00

01596
Southern California Gas Co
09/05/2024
8-24GasLiftStation Invoice

09/09/2024
Regular
Nat Gas Consumption 7/7/24-8/7/24

0.00

02003
28937
28938
28939

Southwest Equipment And Supply
09/05/2024
Invoice
09/05/2024
Invoice
09/05/2024
Invoice

09/09/2024
Regular
JCB 926 Fork Lift service
Back Hoe Caterpillar 416C service
Synthetic Food Grade Grease H-1

0.00
0.00
0.00

02566
53417

Sparta 2002 Designs & Promotions Inc
09/05/2024
Invoice

09/09/2024
Regular
Ceramic Mugs with BPD Patch Crest

0.00

9/19/2024 6:58:32 PM

16.08 304094
16.08

40.74 304099
40.74

0.00

2,222.43 304100
2,222.43

0.00

805.00 304101
190.00
615.00

0.00

23.23 304102
23.23

0.00

320.00 304103
320.00

0.00

66.67 304104
66.67

0.00

17.52 304105
17.52

0.00

1,908.15 304106
833.89
941.84
132.42

0.00

960.75 304107
960.75

Page 3 of 7

12

Check Report

3b.1
Date Range: 09/07/2024 - 09/13/2024

Vendor Number
Payable #
01624
10093

Vendor Name
Payable Type

Post Date

Stills Electric
Invoice

07/03/2024

Payment Date Payment Type
Discount Amount Payment Amount Number
Payable Description
Discount Amount Payable Amount
09/09/2024
Regular
0.00
4,031.77 304108
Lions Center Wired Switches & Installed F…
0.00
4,031.77

00496
3871

The Desert Review
Invoice

09/05/2024

09/09/2024
Regular
3 x 15 Color Print Ad 7/24 & 8/7/24

01710
2340111859

Unifirst Corporation
Invoice

09/05/2024

09/09/2024
Regular
Workshirts, Polos, Jean

01717
INV0004869

United Way of Imperial County
09/06/2024
Invoice

09/09/2024
Regular
United Way Deductions

0.00

01732
14340794 MT

Valley Pest Services Inc
Invoice

09/05/2024

09/09/2024
Regular
Monthly Pest Control/PD

0.00

01738
9970804759
9970804761
9970804764

Verizon Wireless
Invoice
Invoice
Invoice

09/05/2024
09/04/2024
09/05/2024

09/09/2024
Regular
Cell Phone Service/PD/0707-08062024
Cell Phone Services/FD#2/7/7/24 - 8/6/24
Cell Phone Center/Parks & Sr Center/0807…

0.00
0.00
0.00

01766
9197702799

W.W. Grainger Inc
Invoice

09/05/2024

09/09/2024
Regular
Electric Drum Pump

0.00

00009
2046

AA Electric
Invoice

09/11/2024

09/13/2024
Regular
Service Call/Check AC unit electrical at Lib…

0.00

00084
LYUM1823982
LYUM1824612
LYUM1825490
LYUM1826917
LYUM1827535

Alsco American Linen Div Steiner Corp
09/12/2024
Invoice
09/11/2024
Invoice
09/12/2024
Invoice
09/11/2024
Invoice
09/11/2024
Invoice

09/13/2024
Regular
Cleaning Service/Supplies/WTP
Cleaning Services/Supplies/PD
Cleaning Services/Supplies/WTP
Cleaning Services/Supplies/WWTP
Cleaning Services/Supplies/WTP

0.00
0.00
0.00
0.00
0.00

02327
10792801
20615390

Garda CL West Inc. Lockbox #233209
09/11/2024
Invoice
09/11/2024
Invoice

09/13/2024
Regular
Armored Transport Service/September 20…
Excess Items Shipped/August 2024

0.00
0.00

00805
8-24IID8.28.24

Imperial Irrigation District
09/12/2024
Invoice

09/13/2024
Regular
Pwr Utility Bills/Various Depts/7/29/24 - 8…

0.00

270.88 304110
270.88
5.00 304111
5.00

0.00

09/13/2024
Regular
Biosolids Removal

0.00

00979
48811

K-C Welding Rentals Inc
Invoice

09/12/2024

09/13/2024
Regular
Flat Bar/Dr Socket/DRV/DR F Adapter

0.00

01026
LE0724-62
LE0824-12
LE0824-13
LE0824-14
LE0824-57
LE0824-58
LE0924-18
LE0924-19
LE0924-20
LE0924-68
LE0924-69
LE0924-70

Landmark Consultants Inc
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice
Invoice

09/11/2024
09/11/2024
09/11/2024
09/11/2024
09/12/2024
09/11/2024
09/12/2024
09/12/2024
09/11/2024
09/11/2024
09/12/2024
09/11/2024

09/13/2024
Regular
Geotechnical for LPP
Geotechnical Services for Project 1
Geotechnical for LPP
Geotechnical Services
Geotechnical Services for Project 1
Geotechnical Services
Geotechnical Services for Project 1
Geotechnical for LPP
Geotechnical Services
Geotechnical Services for Project 1
Geotechnical for LPP
Geotechnical Services

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

01840
INV0004888

LC Paving & Sealing Inc
Invoice

09/11/2024

09/13/2024
Regular
Paving various Streets

0.00

01230

Motion Picture Licensing Corp

9/19/2024 6:58:32 PM

0.00
0.00

09/06/2024

Regular

1,350.00 304109
1,350.00

0.00

00807
Imperial Landfill Inc
4136-000021694 Invoice

09/13/2024

0.00

0.00

50.00 304112
50.00

0.00

1,839.00 304113
1,441.66
157.16
240.18

0.00

1,392.38 304114
1,392.38

0.00

312.62 304116
312.62

0.00

637.20 304117
131.12
170.52
129.21
129.21
77.14

0.00

704.00 304118
346.46
357.54

0.00

79,464.70 304119
79,464.70

0.00

11,330.15 304120
11,330.15

0.00

188.31 304121
188.31

0.00

51,835.00 304122
3,625.00
5,905.00
580.00
3,745.00
9,890.00
4,795.00
8,990.00
2,710.00
5,245.00
1,240.00
480.00
4,630.00

0.00

191,155.20 304123
191,155.20

0.00

289.39 304124

Page 4 of 7

13

Check Report

3b.1
Date Range: 09/07/2024 - 09/13/2024

Vendor Number
Payable #
504443677

Vendor Name
Payable Type
Invoice

Post Date
09/12/2024

Payment Date Payment Type
Discount Amount Payment Amount Number
Payable Description
Discount Amount Payable Amount
MPLC Umbrella License 10-1-24 to 9-30-25
0.00
289.39

01891
404532

NV5 Inc
Invoice

09/06/2024

09/13/2024
Regular
Engineering Services

01352
0116568-IN

Precision Electric Co Inc
Invoice

09/11/2024

09/13/2024
Regular
WGT2-18-145T/WGT1-18-143T/WGT1/2-…

0.00

01358
Principal Life Insurance Company
09/11/2024
9-24LifeInsurance Invoice

09/13/2024
Regular
Life Insurance/September 2024

0.00

01562
0685-3
2834-5
2963-2

Sherwin-Wiiliams Company Inc
09/11/2024
Invoice
09/06/2024
Invoice
09/11/2024
Invoice

09/13/2024
Glass Beads
paint
Paint

01565
8-24Reimburse9

Shirley Bonillas
Invoice

09/11/2024

09/13/2024
Regular
Painters Tape/Wall Clock/Vacumm Cleaner

0.00

02078
83685

Southwest Traffic Signal Service Co. Inc
09/11/2024
Invoice

09/13/2024
Regular
Service Call/Traffic Signal Repairs/August …

0.00

02413
8-24 Reimburse

Sylvia Vizcarra
Invoice

09/11/2024

09/13/2024
Regular
Breakfast/Lunch/LOTO/Hand Power tools …

0.00

01668
24-07-005

The Holt Group
Invoice

09/11/2024

09/13/2024
Regular
Main Street Water Pipeline and Paving Pro…

0.00

01649
8-24T-MobilePD

T-Mobile USA Inc
Invoice

09/12/2024

09/13/2024
Regular
On Call PD Cell Phone Usage/7/21/24- 8/2…

0.00

01710
2340106991

Unifirst Corporation
Invoice

09/11/2024

09/13/2024
Regular
Workshirts/Polos/Jean

0.00

01732
14341672 MT

Valley Pest Services Inc
Invoice

09/11/2024

09/13/2024
Regular
Monthly Pest Control-Lawn Service

0.00

01756
8-24Escarcega

Vision Care Center
Invoice

09/11/2024

09/13/2024
Regular
Safety Glasses/Eduardo Escarcega

0.00

01772
82681377

Waxie Sanitary Supply
Invoice

09/11/2024

09/13/2024
Regular
Soap Dispenser/Mop

0.00

01907
174673

Western Switches & Controls Inc
09/06/2024
Invoice

09/13/2024
Regular
1PH 1600 BTU 115V AC Electrical Enclosure

0.00

01802
022020452

Xerox Corporation
Invoice

09/12/2024

09/13/2024
Regular
Meter usage/Charges/Admin/7/28/24 - 8/…

0.00

00269
CalPERS Health Insurance
09/11/2024
100000017647234 Invoice

09/11/2024
Bank Draft
Medical Insurance Premium/Non-Pers/Sep…

0.00

00269

CalPERS Health Insurance

0.00

1,781.00 304125
1,781.00

0.00

1,595.07 304126
1,595.07

0.00

3,217.11 304127
3,217.11

0.00

12,357.08 304128
1,190.42
10,679.53
487.13

0.00

107.39 304129
107.39

0.00

1,936.56 304130
1,936.56

0.00

Regular
0.00
0.00
0.00

09/11/2024

Bank Draft

9/19/2024 6:58:32 PM

0.00

75.00 304131
75.00

0.00

49,130.00 304132
49,130.00

0.00

3,849.87 304133
3,849.87

0.00

317.86 304134
317.86

0.00

60.00 304135
60.00

0.00

315.00 304136
315.00

0.00

299.81 304137
299.81

0.00

5,919.06 304138
5,919.06

0.00

415.06 304139
415.06

0.00

1,619.30 DFT0003201
1,619.30

0.00

157,238.44 DFT0003202

Page 5 of 7

14

Check Report
Vendor Number
Vendor Name
Payable #
Payable Type
100000017647231 Invoice

3b.1
Date Range: 09/07/2024 - 09/13/2024

Post Date
09/11/2024

Payment Type
Regular Checks
Manual Checks
Voided Checks
Bank Drafts
EFT's

Payment Date Payment Type
Discount Amount Payment Amount Number
Payable Description
Discount Amount Payable Amount
Medical Insurance Premium/Pers/Sep 2024
0.00
157,238.44

Bank Code US Bank Summary
Payable
Payment
Count
Count
132
59
0
0
0
1
2
2
20
14
154

76

9/19/2024 6:58:32 PM

Discount

Payment

0.00
0.00
0.00
0.00
0.00

457,886.36
0.00
0.00
158,857.74
404,558.70

0.00

1,021,302.80

Page 6 of 7

15

Check Report

3b.1
Date Range: 09/07/2024 - 09/13/2024

All Bank Codes Check Summary
Payment Type

Payable
Count

Payment
Count

Regular Checks

132

59

Manual Checks

0

0

Voided Checks

0

1

Bank Drafts

2

2

20

14

0.00

404,558.70

154

76

0.00

1,021,302.80

EFT's

Discount

Payment

0.00

457,886.36

0.00

0.00

0.00

0.00

0.00

158,857.74

Fund Summary
Fund

Name

Period

Amount

999

POOLED CASH

9/2024

1,021,302.80
1,021,302.80

9/19/2024 6:58:32 PM

Page 7 of 7

16

3b.2
Monthly Transaction Report

City of Brawley

Date Range: 9/7/2024 - 10/1/2024

Account Number

Name

Date

PADILLA, JENNIFER

Type

Amount Reference

9/13/2024 Refund

Packet

51.38 Check #: 304115
Revenue Code
996
Aging Total:

Transaction Grand Total for Period:

UBPKT07716
Plus 1
Plus 2
0.00
0.00
0.00
0.00

Current
51.38
51.38

Receipt

Plus 3
0.00
0.00

Plus 4
0.00
0.00

51.38

Totals by Transaction Type
Transaction Type
Refund
Total for Period:

Count

Amount

1
1

51.38
51.38

Totals by Transaction Type and Revenue Code
Transaction Type

Revenue Code

Count

Amount

1
Refund Total:
Total for Period:
1

51.38
51.38
51.38

Refund
996 - 996

Totals by Revenue Code
Revenue Code
996 - 996
Total for Period:

9/19/2024 7:03:18 PM

Monthly Transaction Report

17

Count

Amount

1
1

51.38
51.38

Page 1 of 1

Adj
Type

Balance
51.38
51.38

5a

City of Brawley
City Council

October 01, 2024
Agenda Item No 5a

STAFF REPORT
To:
From:
Prepared by:
Subject:

City Council
Silvia Luna, Finance Director
Silvia Luna, Finance Director
Annual Financial Reports for Fiscal Year Ended June 30, 2023

RECOMMENDATION:
Receive and file the Annual Financial Reports for Fiscal Year Ended June 30, 2023.
BACKGROUND INFORMATION:
At the end of each fiscal year, the City’s financial records are audited by an independent audit firm
pursuant to California law. The results (including City background information and detailed financial
reports) are compiled and presented in the Annual Financial Report.
In the independent auditors’ report (located at the front of the financial section of the Annual Financial
Report), Rogers, Anderson, Malody & Scott LLP, Certified Public Accountants issued an “unmodified”
opinion on the City’s financial statements for the year ended June 30, 2023, which is the most favorable
conclusion. The independent audit involved examining evidence supporting the amounts and
disclosures in the financial statements, assessing the accounting principles used and estimates made
by management, and evaluating the overall financial statement presentation for governmental activities,
business type activities, each major fund, and the aggregate fund information for the City of Brawley.
The following narratives provide an overview the financial statements and are included in the Annual
Financial Report.
1. Transmittal Letter – located at the beginning provides an overview of the City and includes a
government profile, local economy summary, long-term financial planning, and a discussion
on the future.
2. Independent Auditor’s Report – starting on page 1 provides an overview of the parties
responsible for preparing the financial statements along with the audit opinion.
3. Management Discussion and Analysis – starting on page 5 provides a year-overyear comparison of both governmental and business type activities.
4. Notes to the Financial Statements – starting on page 39 include14 notes summarizing
significant accounting policies, cash and investments, receivables, payables, long-term debt,
retirement obligations, Successor Agency activities, and subsequent events related to the
pandemic.
The Independent auditors also completed a separate independent audit that involved examining
evidence supporting the amounts and disclosures in the financial statements, assessing the accounting
principles used and estimates made by management, and evaluating the overall financial statement
18

5a

presentation for the Transportation Development Act Funds 213, Article 3, Bicycle and Pedestrian and
Fund 216, Article 8E Public Transportation. The City is required annually to present Audited Financial
Statements to the Imperial County Transportation Commission in order to claim the allocated funds that
are used by the City as supplemental funding to invest on bicycle and pedestrian street and transit
station improvements

The City required a Federal Single Audit for fiscal year 2022/23 because federally funded expenses
exceeded the required threshold of $750,000 during the fiscal year. Rogers, Anderson, Malody & Scott
LLP, Certified Public Accountants conclusion was that the City complied in all material respects with
the compliance requirements for each of the major federal programs for the year ended June 30, 2023.
FISCAL IMPACT:
None.
ALTERNATIVES:
No alternatives are recommended, the Annual Financial Reports and Single Audit are an annual
requirement.
ATTACHMENTS:
1. 2022/23 Annual Financial Report for year ended June 30,2023
2. 2022/23 Annual Financial Report for TDA Funds year ended June 30,2023
3. 2022/23 Single Audit for year ended June 30,2023
REPORT COORDINATED WITH (other than person preparing the staff report):
Staff, Title or Consultant, Agency
, , Roger's Anderson, Malody & Scott LLP,
REPORT APPROVAL(S):
Staff, Title or Consultant, Agency
Silvia Luna, Finance Director
Jimmy Duran, City Manager

Status – Date of Status
Approved - 9/24/2024
Approved - 9/24/2024

19

5a.1
City of Brawley
Annual Financial Report

F i s c a l Y e a r E n d e d
J u n e 30 , 2 0 23
20

5a.1
This page intentionally left blank

21

5a.1
City of Brawley
Brawley, California
ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2023

22

5a.1
This page intentionally left blank

23

City of Brawley
Annual Financial Report
For the Fiscal Year Ended June 30, 2023

TABLE OF CONTENTS

5a.1
Page

INTRODUCTORY SECTION
Table of Contents ...................................................................................................................... i
Transmittal letter ....................................................................................................................... iii
List of Principal Officials ............................................................................................................ vi
Organizational Chart .................................................................................................................vii
FINANCIAL SECTION
Independent Auditor’s Report .............................................................................................. 1
Management’s Discussion and Analysis ............................................................................. 5
Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Position ........................................................................................... 20
Statement of Activities ................................................................................................. 21
Fund Financial Statements:
Governmental Funds:
Balance Sheet ....................................................................................................... 23
Reconciliation of the Balance Sheet of Governmental Funds to the
Statement of Net Position ................................................................................ 25
Statement of Revenues, Expenditures and Changes in Fund Balances ............... 26
Reconciliation of the Statement of Revenues, Expenditures, and Changes in
Fund Balances of Governmental Funds to the Statement of Activities ............ 28
Proprietary Funds:
Statement of Net Position ...................................................................................... 29
Statement of Revenues, Expenses and Changes in Net Position ......................... 31
Statement of Cash Flows ...................................................................................... 33
Fiduciary Funds:
Statement of Fund Net Position ............................................................................ 37
Statement of Changes in Fund Net Position ......................................................... 38
Notes to Basic Financial Statements ................................................................................ 39

-i24

5a.1

City of Brawley
Annual Financial Report
For the Fiscal Year Ended June 30, 2023

TABLE OF CONTENTS, CONTINUED
Required Supplementary Information

Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual:
General Fund .............................................................................................................. 84
Economic & Community Development Special Revenue Fund .................................. 85
American Rescue Plan (ARPA) Special Revenue Fund .............................................. 86
Highway Relinquishment Special Revenue Fund ........................................................ 87
Measure D Special Revenue Fund .............................................................................. 88
Schedule of the City’s Proportionate Share of the Net Pension Liability ..................... 89
Schedule of Pension Contributions ............................................................................. 90
Schedule of Changes in Total OPEB Liability and Related Ratios .............................. 91
Notes to Required Supplementary Information ................................................................. 92
Other Supplementary Information
Schedule of Revenues, Expenditures, and Changes in Fund Balances –
Budget and Actual – Development Impact Capital Projects Fund .............................. 93
Budget and Actual – Streets Capital Projects Fund .................................................... 94
Nonmajor Governmental Funds:
Description ........................................................................................................................ 95
Combining Balance Sheet.................................................................................................. 96
Combining Statement of Revenues, Expenditures and Changes in Fund Balances ........ 99
Internal Service Funds:
Description ....................................................................................................................... 102
Combining Statement of Net Position .............................................................................. 103
Combining Statement of Revenues, Expenses and Changes in Net Position ................. 104
Combining Statement of Cash Flows ................................................................................ 105

-ii25

5a.1
City of Brawley, Finance Dept.
400 Main Street
Brawley, CA 92227
760-344-8941

To the Citizens of Brawley, the Honorable Mayor, and Members of the City Council:

It is with great pleasure that we present the Annual Financial Report for the City of
Brawley for the fiscal year ending June 30, 2023. This report, prepared by the Finance
Department, serves the interests of City Council Members, citizens, investors,
grantors, employees, and other stakeholders invested in the financial well-being of
our City.
The Annual Financial Report provides a detailed account of the City’s financial
activities. This transmittal letter offers a summary of the City’s finances, services,
achievements, and economic outlook. For a more in-depth analysis, please refer to
the Management’s Discussion and Analysis (MD&A) section, which follows the
independent auditor’s report. The MD&A provides a comprehensive overview of the
basic financial statements and complements this summary.

The accuracy and completeness of the financial disclosures are the responsibility of
the City of Brawley. We believe the enclosed data is accurate and presented in a
manner that fairly reflects the financial position and results of City operations. The
report adheres to Generally Accepted Accounting Principles (GAAP) and
Governmental Accounting Standards Board (GASB) Statements.
Rogers, Anderson, Malody & Scott LLP, Certified Public Accountants, has provided an
unmodified (“clean”) opinion on the City’s financial statements for the year ended
June 30, 2023. This represents the highest level of assurance regarding the accuracy
and reliability of our financial statements.

Government Profile
Brawley is located in the southeastern part of California, in Imperial County. Despite
its desert environment, the area is one of the most fertile agricultural regions in the
U.S., thanks to water from the All American Canal and an extensive system of canals.
As of June 30, 2023, the City's population was 27,849.
Incorporated on April 6, 1908, Brawley operates as a general law city under a
council/manager form of government. The City is governed by a five-member City
Council with members serving four-year terms on a staggered schedule. The City
Council elects a Mayor annually, and the City Manager, appointed by the Council,
oversees day-to-day operations.
Brawley is a full-service city, providing police, fire, street maintenance, parks,
recreation, library, water, sewer, solid waste, airport, housing, planning, building
inspection, and general administrative services.
-iii26

5a.1

Local Economy

As of June 2023, Brawley’s unemployment rate was 14.5%, compared to 17.3% in
Imperial County and 4.6% statewide. Major industries include service stations, quickservice restaurants, and farm/construction equipment. Key sales tax contributors are
Arco AM PM, Jordan Implement, Pilot Travel Center, RDO Water, and Walmart
Supercenter.
In 2022/23, the City issued 149 building permits, with 70% allocated to residential
developments and the remainder to commercial projects. Upcoming projects include
rehabilitating main avenues such as Legion Road, and Main Street, aimed at boosting
economic development revitalizing the downtown area. Additionally, development
projects under review include hotel expansions, discount retailers, and fast food
establishments.

Long-Term Financial Planning
The City is committed to sound long-term financial governance and planning for
capital improvements and liabilities. In 2022/23, the General Fund’s balance
increased by nearly $3 million compared to the previous year. Savings were achieved
through expense management, including vacancies and deferred projects. A portion
of these savings has been allocated to Committed Reserves for capital replacements,
public safety personnel, and operational carryovers for ongoing projects.
In June 2023, the City Council adopted a budget with a deficit of $188,360. To
maintain service levels, the City utilized general fund reserves. The 2023/24 budget
ensures continued funding for essential services, including police, fire, and
infrastructure maintenance.

Future Outlook
The City of Brawley looks forward to ongoing economic prosperity, efficient resource
use, and long-term fiscal stability. We remain dedicated to serving our community
effectively and prudently managing our resources.

Acknowledgements
We would like to express our sincere appreciation to the City Council for their
steadfast oversight of the City's financial affairs and their prudent guidance on fiscal,
economic, and land use policies. Their leadership has been instrumental in ensuring
the City's financial health and strategic direction.
We also extend our gratitude to the City staff, with special recognition to the Finance
Department, for their dedication to providing accurate financial data and for their
-iv27

5a.1

exceptional work in preparing this report. Their continued efforts are crucial in
maintaining transparency and accountability in our financial reporting.
Thank you for your commitment to the City’s success and the well-being of our
community.

Sincerely,

Tyler Salcido, City Manager

Silvia Luna, Finance Director

-v28

City of Brawley

5a.1

List of Principal Officers
As of June 30, 2023
City Council
George Nava - Mayor
Ramon Castro – Mayor Pro-Tempore
Donald Wharton - Council Member
Luke Hamby - Council Member
Gilbert Rebollar– Council Member

City Staff
Tyler Salcido - City Manager
William Smerdon - City Attorney/City Treasurer
Thomas Garcia – Assistant to the City Manager
Alma Benavides - City Clerk
Silvia Luna – Interim Finance Director
Jimmy Duran - Chief of Police
Michael York - Fire Chief
Romualdo Medina - Director of Public Works Operations
Vacant - Development Services Director
Shirley Bonillas - Human Resources Administrator
Petra Ortega - Library Manager
Rachel Fonseca - Parks and Recreation Manager
Armando Garibay - Information Technology Director

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5a.1

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31

5a.1
FINANCIAL SECTION

32

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33

5a.1

Independent Auditor’s Report

The Members of the City Council of the
City of Brawley
Brawley, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental
activities, the business-type activities, each major fund, and the
aggregate remaining fund information of City of Brawley (the City), as
of and for the year ended June 30, 2023, and the related notes to the
financial statements, which collectively comprise the City’s basic
financial statements as listed in the table of contents.
In our opinion, the accompanying financial statements 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, 2023, 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 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.

-134

5a.1

Other Matters

As discussed in note 1 to the financial statements, in the year ended June 30, 2023, the City
adopted new accounting guidance under Governmental Accounting Standards Board (GASB)
Statement No. 96, Subscription-Based Information Technology Arrangements. Our opinions are
not modified with respect to these matters.
Responsibilities of Management for the Financial Statements
The 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 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.
Auditor’s Responsibilities 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 and Government Auditing Standards 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 and Government Auditing Standards, 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.

-235



5a.1

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
required supplementary information, such as management’s discussion and analysis and
schedules as listed in the table of contents be presented to supplement the basic financial
statements. Such information is the responsibility of management and, although not a part of the
basic financial statements, is required by the Governmental Accounting Standards Board who
considers it to be an essential part of financial reporting for placing the basic financial
statements in an appropriate operational, economic, or historical context. We have applied
certain limited procedures to the required supplementary information in accordance with
auditing standards generally accepted in the United States of America, which consisted of
inquiries of management about the methods of preparing the information and comparing the
information for consistency with management’s responses to our inquiries, the basic financial
statements, and other knowledge we obtained during our audit of the basic financial statements.
We do not express an opinion or provide any assurance on the information because the limited
procedures do not provide us with sufficient evidence to express an opinion or provide any
assurance.
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 accompanying supplementary
information, such as the combining and individual nonmajor fund financial statements are
presented for purposes of additional analysis and are not a required part of the basic financial
statements.
The supplementary information is the responsibility of management and was derived from and
relates 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 supplementary information is fairly
stated, in all material respects, in relation to the basic financial statements as a whole.

-336

5a.1

Other Information

Management is responsible for the other information. The other information comprises the
introductory section but does not include the financial statements and our auditor's report
thereon. Our opinions on the financial statements do not cover the other information, and we do
not express an opinion or any form of assurance thereon. In connection with our audit of the
financial statements, our responsibility is to read the other information and consider whether a
material inconsistency exists between the other information and the financial statements, or the
other information otherwise appears to be materially misstated. If, based on the work performed,
we conclude that an uncorrected material misstatement of the other information exists, we are
required to describe it in our report.
Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated
August 23, 2024 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 solely to describe the scope of our
testing of internal control over financial reporting and compliance and the results of that testing,
and not to provide an opinion on the effectiveness of 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.

San Bernardino, California
August 23, 2024

-437

5a.1

City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2023

As management of the City of Brawley (City), we offer readers of the City’s financial statements
this overview and analysis of the financial activities of the City for the fiscal year ended June 30,
2023. Our intent is to assist the reader of these financial statements in better understanding the
impact of financial decisions made by the City. The analysis will focus on changes from prior
year to explain the City overall financial condition. Please read this analysis in conjunction with
the financial statements, which follow this section.

The City of Brawley, California (the City) is located in the County of Imperial in the southeastern
part of the State of California. The City is situated approximately 210 miles southeast of Los
Angeles and 30 miles north of the international border with Mexico. Brawley is a general law city
incorporated in 1908 as a Council/Manager form of government.
FINANCIAL HIGHLIGHTS
Financial highlights of fiscal year ended June 30, 2023 include the following:
Government-wide:


The City’s total net position was $128,713,268 as of June 30, 2023. Of this total,
$48,511,509 was governmental net position and $80,201,759 was business-type net
position.



Revenues for governmental activities include program revenues of $13,154,726 and
general revenues and transfers of $15,216,459, for a total of $28,371,185.



Expenses for governmental activities were $30,536,503.



Business-type program revenues, interest and transfers were $16,324,229 while
business-type expenses were $15,178,457.

Fund Level:


Governmental fund balances increased $3,594,601 in fiscal year 2023 prior to prior
period adjustments.



Governmental fund revenues increased $2,723,836 in fiscal year 2023 due to increased
collection of taxes, increased charges for services, and availability of grant
reimbursements.



Governmental fund expenditures increased $5,346,459 in fiscal year 2023 largely due to
increased expenditures in public safety, community development, and culture and
leisure.

General Fund:


General Fund revenues increased $2,483,937 in fiscal year 2023.



General Fund expenditures increased $1,570,667 in fiscal year 2023.



General Fund balance increased $ 3,045,115 in fiscal year 2023.

-538

City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2023
OVERVIEW OF THE ANNUAL FINANCIAL REPORT
This Annual Financial Report is divided into five parts:
1.
2.
3.
4.
5.

5a.1

Government-wide financial statements
Fund financial statements
Notes to these financial statements
Required supplementary information
Other supplemental information

Government-wide Financial Statements
The Government-wide financial statements provide a longer-term view of the City’s activities as
a whole, and comprise the Statement of Net Position and the Statement of Activities. The
Statement of Net Position provides information about the financial position of the City as a
whole, including all of its capital assets and long-term liabilities on the full accrual basis, similar
to that used by corporations.
The Statement of Activities provides information about all the City’s revenues and all of its
expenses, also on the full accrual basis, with the emphasis on measuring net revenues or
expenses of each of the City’s programs. The Statement of Activities explains in detail the
change in net positions for the fiscal year.
All of the City’s activities are grouped into governmental activities and business-type activities,
as explained below. The amounts in the Statement of Net Position and the Statement of
Activities are separated into governmental activities and business-type activities in order to
provide a summary of these two activities for the City as a whole.
Government-wide financial statements are prepared on the accrual basis, which mean they
measure the flow of all economic resources of the City as a whole.
The Statement of Net Position and the Statement of Activities present information about the
following:
Governmental Activities – All of the City’s basic services are considered to be governmental
activities. These services are supported by the general City revenues such as taxes, and by
specific program revenues such as user fees and charges.
Business-type Activities – The City’s enterprise activities of water, and wastewater are
reported in this area. Unlike governmental services, these services are supported by
charges paid by users based on the amount of service they use.

-639

5a.1

City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2023

OVERVIEW OF THE ANNUAL FINANCIAL REPORT (continued)
Fund Financial Statements

The fund financial statements report on the City’s operations in more detail than the
Government-wide statements and focus primarily on the short-term activities of the City’s
General Fund and other major funds. The fund financial statements measure only current
revenues and expenditures and fund balances; they exclude capital assets, long-term debt and
other long-term amounts.
The fund financial statements provide detailed information about each of the City’s most
significant funds, called major funds. Major funds account for the major financial activities of the
City and are presented individually, while the activities of non-major funds are presented in
summary, with subordinate schedules presenting the detail for each of these other funds. The
concept of major funds, and the determination of which funds are major, was established by the
Governmental Accounting Standards Board (GASB) Statement No. 34 and replaces the concept
of combining like funds and presenting them in total. Instead, each major fund is presented
individually, with all non-major funds summarized and presented only in a single column.
Subordinate schedules present detail of these non-major funds. Major funds present the major
activities of the City for the fiscal year, and may change from year to year as a result of changes
in the pattern of the City’s activities.
In the City’s case, there are six major governmental funds in addition to the General Fund Economics and Community Development, American Rescue Plan Act (ARPA), Highway
Relinquishment, Measure D, and Development Impact, and Streets.
The City reports 2 major enterprise funds- Water and Wastewater.
Fund financial statements include governmental and proprietary funds as discussed below.
Governmental fund financial statements are prepared on the modified accrual basis, which
means they measure only current financial resources and uses. Capital assets and other longlived assets, along with long-term liabilities, are not presented in the governmental fund financial
statements.
Proprietary funds financial statements are prepared on the full accrual basis and includes all of
their assets and liabilities, current and long-term.

-740

5a.1

City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2023
FINANCIAL ACTIVITIES OF THE CITY AS A WHOLE

This analysis focuses on the net positions and changes in net positions of the City as a whole.
Tables 1, 2 and 3 focus on the City’s Governmental Statement of Net Position and Statements
of Activities, while Table 4 focuses on the City’s Business-type Statement of Net Position and
Statement of Activities.
Table 1

Assets
Cash and investments
Other assets
Capital assets, net
Net pension asset

Governmental
Activities
2023

Governmental
Activities
2022

$

$

Total Assets

43,581,799
10,587,516
32,524,211
-

37,876,582
10,323,352
30,628,520
1,960,134

86,693,526

80,788,588

12,574,483
674,176

5,775,672
782,903

13,248,659

6,558,575

Liabilities
Other liabilities
Long term liabilities
Net pension liability
Total OPEB Liability

16,183,452
11,750,960
13,032,474
3,593,630

13,718,416
12,767,721
4,299,532

Total Liabilities

44,560,516

30,785,669

4,475,513
2,394,647

4,147,103
1,737,564

6,870,160

5,884,667

31,253,193
28,872,769
(11,614,453)

29,989,414
27,841,568
(7,154,155)

Deferred Outflows of Resources
Pension related
OPEB related
Total Deferred Outflows of Resources

Deferred Inflows of Resources
Pension related
OPEB related
Total Deferred Inflows of Resources
Net Position
Net investment in capital assets
Restricted
Unrestricted
Total Net Position

$

-841

48,511,509

$

50,676,827

5a.1

City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2023

FINANCIAL ACTIVITIES OF THE CITY AS A WHOLE (continued)

The City’s governmental net position amounted to $48,511,509 as of June 30, 2023, a decrease
of $2,165,318 from the prior fiscal year before prior period adjustments. The City’s net position
as of June 30, 2023 comprised the following:
Cash and investments comprised $43,581,799. Substantially all of these amounts were held
in short-term investments in government securities, as detailed in Note 3 to the financial
statements.
Receivables comprised $2,532,298 of current receivables and loans receivable of
$8,019,507 that is due over longer periods of time as explained in the Notes.
Capital assets of $32,524,211 net of depreciation charges, which included all the City’s
capital assets used in governmental activities.
Current liabilities, including accounts payable, claims and other amounts due currently,
totaled $15,007,879.
Long-term liabilities of $29,552,637 includes the net pension liability but not the current
portion of long-term debt.
Net investment in capital assets of $31,253,193, representing the City’s investment in capital
assets used in governmental activities, any cash with fiscal agent associated with capital asset
related debt net of accumulated depreciation, and amounts borrowed to finance those
investments.
Unrestricted net position, the part of net positions that can be used to finance day to day
operations without constraints established by debt covenants or other legal requirements or
restrictions, was $(11,614,453) as of June 30, 2023 due to the size of the net pension liability.

$ 1,976,060

$ 736,554

Sources of Revenue
$ 310,321
Taxes
Charges for services
Capital grants and contributions

$ 4,863,258
$ 14,001,119

Operating grants and
contributions

$ 6,315,408

Other revenue
Use of money and property

-942

5a.1

City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2023

As the Sources of Revenue chart above shows, $14,001,119, or 50% of the City’s fiscal year
2023 governmental activities revenue came from taxes, while $6,315,408, or 22% came from
charges for services, $4,863,258 or 17%, came from capital grants and contributions,
$1,976,060 or 7% came from operating grants and contributions, and the remainder came from
a variety of sources including interest revenue.

Functional Expenses
$ 2,085,331

$ 373,764

$ 2,650,076
General government

$ 5,770,127

Public safety
Culture and leisure

$ 2,505,628

Community development
$ 17,151,577

Transportation
Interest on long‐term debt

The Functional Expenses chart above includes only current year expenses; it does not include
capital outlays, which are added to the City’s capital assets. As the chart shows, general
government was $5,770,127 or 19%, of total governmental expenses, public safety was
$17,151,577, or 56%, culture and leisure was $2,505,628, or 8%, community development was
$2,650,076, or 9%, and transportation was $2,085,331 or 7%, the remainder is composed of
interest expense.

-1043

5a.1

City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2023

The Statements of Activities presents program revenues and expenses and general revenues in
detail. All of these elements in the changes in governmental net position are summarized below.

Table 2

Expenses
General government
Public safety
Culture and leisure
Community development
Transportation
Interest on long-term debt

Governmental
Activities
2023

Governmental
Activities
2022

$

$

Total Expenses

5,770,127
17,151,577
2,505,628
2,650,076
2,085,331
373,764

4,171,987
700,927
1,601,000
619,594
1,435,447
478,448

30,536,503

9,007,403

6,315,408
1,976,060
4,863,258

5,975,855
2,812,004
3,904,909

13,154,726

12,692,768

14,001,119
310,321
736,554
168,465

12,582,560
(293,473)
1,204,332
154,110

Total General Revenues and Transfers

15,216,459

13,647,529

Total Revenues and Transfers

28,371,185

26,340,297

Revenues
Program revenues
Charges for services
Operating grants and contributions
Capital grants and contributions
Total Program Revenues
General revenues and transfers
Taxes
Use of money and property
Other revenue
Transfer

Change in Net Position

$

-1144

(2,165,318)

$

17,332,894

5a.1

City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2023

As Table 2 above shows, $13,154,726 or 46%, of the City’s fiscal year 2023 governmental
revenue, came from program revenues and $15,216,459, or 54%, came from general revenues
such as taxes and interest and transfers. Program revenues were composed of charges for
services of $6,315,408, which included permit revenues, fees and charges used to fund
expenses incurred in providing services; $1,976,060 of operating grants and contributions,
which included gas tax revenues and housing and police grants; and capital grants and
contributions of $4,863,258, that consisted mainly of project grants and developer impact fees
restricted to capital outlay. During the fiscal year ended 2023, internal charges have been
eliminated on the government-wide statements while previously they had not been. This causes
a decrease in both revenues and expenditures but has no net effect on the operating results of
the City and needs to be considered when comparing revenue or expenditure related operating
results when viewed in isolation.
General revenues are not allocable to programs. General revenues are used to pay for the net
cost of governmental programs.
Table 3 presents the net expense or revenue of each of the City’s governmental activities,
including interest on long-term liabilities. Net expense is defined as total program cost less the
revenues generated by those specific activities.

Table 3
GOVERNMENTAL ACTIVITIES

General government
Public safety
Culture and leisure
Community development
Transportation
Interest and fiscal charges
Total

-1245

Net Revenue
(Expense) from
Services 2023
$
661,276
(15,917,521)
(2,188,926)
(2,003,606)
2,440,764
(373,764)

Net Revenue
(Expense) from
Services 2022
$
1,207,481
40,876
(1,297,921)
505,439
3,707,938
(478,448)

$

$

(17,381,777)

3,685,365

City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2023
BUSINESS-TYPE ACTIVITIES

5a.1

The Statement of Net Position and Statement of Activities present a summary of the City’s
Business-type activities that are composed of the City’s enterprise funds.

Table 4
BUSINESS-TYPE NET POSITION AT JUNE 30, 2023

Assets
Cash and investments
Other assets
Capital assets, net
Net pension asset

Business-type
Activities
2023

Business-type
Activities
2022

$

$

Total Assets

35,170,518
2,423,389
53,206,856
-

31,230,823
1,812,237
55,677,595
269,064

90,800,763

88,989,719

1,714,702
63,006

792,817
73,167

1,777,708

865,984

Liabilities
Other liabilities
Long term liabilities
Net pension liability
Total OPEB Liability

2,236,333
7,193,274
1,777,156
335,854

2,081,787
7,584,450
401,826

Total Liabilities

11,542,617

10,068,063

610,297
223,798

569,265
162,388

834,095

731,653

45,722,206
34,479,553

47,151,511
31,904,476

Deferred Outflows of Resources
OPEB related
Pension related
Total Deferred Outflows of Resources

Deferred Inflows of Resources
OPEB related
Pension related
Total Deferred Inflows of Resources
Net Position
Net investment in capital assets
Unrestricted
Total Net Position

$

-1346

80,201,759

$

79,055,987

5a.1

City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2023
BUSINESS-TYPE ACTIVITIES (continued)

The net position of business-type activities increased by $1,145,772 in fiscal year 2023 before
prior period adjustments.

Table 5
CHANGE IN BUSINESS-TYPE NET POSITION

Water
Wastewater
Solid waste
Airport
Total

Net Revenue
(Expense) from
Services 2023
$
65,834
1,458,107
68,385
(452,872)

Net Revenue
(Expense) from
Services 2022
$
2,646,562
2,808,240
76,754
(423,862)

$

$

1,139,454

5,107,694

ANALYSIS OF MAJOR FUNDS
Governmental Funds
General Fund
General Fund revenues increased by $2,483,937 during the current fiscal, while
expenditures increased in relation to the previous fiscal year. Total revenues exceeded
budgeted amounts by $120,891 due to tax revenue being higher than amounts originally
anticipated based on prior year operating results. Other revenues related to operating and
capital grants were lower than anticipated due directly to the timing and completion of capital
improvement projects.
General Fund expenditures were $18,095,688, an increase of $1,694,326 compared to the
prior fiscal year. Expenditures were $2,463,216 less than budgeted due to personnel
vacancies and capital improvement projects pending completion.
As of June 30, 2023, the General Fund’s fund balance totaled $8,643,324. The unassigned
portion of $5,774,177 of the fund balances represents available liquid resources.
Economics and Community Development Special Revenue Fund
This fund is utilized to track deferred loans receivable. Funds were not utilized in the fiscal
year 2023.

-1447

5a.1

City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2023
ANALYSIS OF MAJOR FUNDS (continued)
American Rescue Plan Act

This fund accounts for federal funding received as part of the American Rescue Plan Act
passed by Congress to provide funding for economic recovery for local governments resulting
from economic hardship caused by the coronavirus pandemic. During fiscal year 2023, the City
allocated funding primarily to projects with high priority such as the acquisition of equipment and
vehicles for Public Safety and City infrastructure.
Highway Relinquishment Fund
This fund accounts for the revenues received by the City under SB325 for public transportation.
Funds are being held for the resurfacing of Main Street scheduled to begin in fiscal year
2023/24.
Measure D Fund
The City is a participant, along with Imperial County and the other cities in the county, in the
Imperial County Local Transportation Authority (LTA). The ballot measure (Measure D)
increased the sales tax in Imperial County by one-half of one percent (0.5%) for a period of
twenty years, to provide funding for transportation improvements. Revenues are allocated to
each participating jurisdiction based on a formula contained in the ballot measure. During fiscal
year 2023, the City received $1,943,384 in tax proceeds, 3% lower or $59,496 less than the
prior year. Measure D funds have been allocated to multi-year street improvement projects.
Development Impact Fees Fund
This fund accounts for fees paid by developers to offset the cost of providing public facilities for
police, fire, parks, recreation, library, and other public facilities and street construction. During
fiscal year 2023, Development Impact Fees decreased by $379,203 compared to the prior year.
Development Impact Fee expenditures were $61,693, or 47% ($19,602) higher compared to the
prior year. The increase is largely due to multi-year Public Safety and Parks projects scheduled
for completion during fiscal years 2022/23 and 2023/24.
Streets Fund
This fund accounts for resources set aside for major improvements to local streets and roads.
Revenues and expenditures vary yearly depending on the Capital Improvement Plan adopted
for the fiscal year. During fiscal year 2023, the City received $246,615 in grant revenues. The
Street fund expenditures were $2,558,544 and were related to the Legion and Western Avenue
Street Rehabilitation projects that will be completed in 2023/24.

-1548

5a.1

City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2023
Proprietary Funds
Water Fund

Operating revenues decreased by $167,424 in fiscal year 2023 and expenses increased by
$2,416,227 resulting in a net operating gain of $112,740. This change was largely due
salary, and benefits cost increase and the cost of supplies and services. Water usage
increased with industrial customers but remained consistent with residents.
The fund’s net position increased by $2,640 to a new total of $28,176,368. Of this amount,
$19,115,655 was net investment in capital assets.
Wastewater Fund
Operating revenues increased $208,021 in the fiscal year 2023. Operating expenses
increased by $1,565,349. The fund's net position increased by $1,454,849 in fiscal year
2023. There weren’t any significant changes in operations during the current fiscal year.
As of June 30, 2023, the fund’s net position was $46,245,271, of which $21,860,346 was net
investment in capital assets, and $24,384,925 was unrestricted.
CAPITAL ASSETS
GASB No. 34 required the City to record all its capital assets including infrastructure, which was
not recorded prior to GASB No. 34. Infrastructure includes roads, bridges, signals and similar
assets used by the entire population.
The City performs a thorough review and inventory of its capital assets at the end of every fiscal
year and records all additions and retirements of capital assets at that time. In addition, all
assets are appropriately depreciated at that time.
In fiscal year 2023, the City reported the cost of all its infrastructure assets and computed the
amounts of accumulated depreciation for these assets based on their original acquisition dates.
At the end of fiscal year 2023, the cost of infrastructure and other capital assets recorded on the
City’s financial statements is as shown in Table 6 on the following page.

-1649

5a.1

City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2023
CAPITAL ASSETS (continued)
Table 6
Balance as of
June 30, 2022
Governmental Activities
Nondepreciable capital assets
Land
Construction in progress

$

966,706
2,945,178

Additions

$

3,151,013

Deletions

$

-

Balance as of
June 30, 2023

$

966,706
6,096,191

Total nondepreciable capital assets

3,911,884

3,151,013

-

7,062,897

Depreciable capital assets
Equipment
Software
Buildings
Improvements other than buildings
Infrastructure

11,090,221
14,565,604
18,272,190
27,181,822

1,854,929
730,754
29,981
-

(23,334)
-

12,921,816
730,754
14,595,585
18,272,190
27,181,822

Total depreciable capital assets

71,109,837

2,615,664

(23,334)

73,702,167

Less accumulated depreciation
Equipment
Software
Buildings
Improvements other than buildings
Infrastructure

(9,202,043)
(6,545,872)
(10,399,352)
(18,976,688)

(425,996)
(223,662)
(459,885)
(671,390)
(1,335,965)

-

(9,628,039)
(223,662)
(7,005,757)
(11,070,742)
(20,312,653)

Total accumulated depreciation

(45,123,955)

(3,116,898)

-

(48,240,853)

25,985,882

(501,234)

(23,334)

25,461,314

(23,334)

$ 32,524,211

Net depreciable capital assets
Net capital assets

$ 29,897,766

$

Balance as of
June 30, 2022
Business-type Activities
Nondepreciable capital assets
Land
Construction in progress

$

37,076
701,064

2,649,779

$

Additions

$

386,408

Deletions

$

-

Balance as of
June 30, 2023

$

37,076
1,087,472

Total nondepreciable capital assets

738,140

386,408

-

1,124,548

Depreciable capital assets
Equipment
Buildings
Improvements other than buildings
Conveyance systems

3,842,556
56,762,536
14,743,384
36,938,578

110,684
-

-

3,953,240
56,762,536
14,743,384
36,938,578

Total depreciable capital assets

112,287,054

110,684

-

112,397,738

Less accumulated depreciation
Equipment
Buildings
Improvements other than buildings
Conveyance systems

(3,061,475)
(25,999,082)
(7,498,410)
(20,788,632)

(192,434)
(1,353,470)
(600,059)
(821,868)

-

(3,253,909)
(27,352,552)
(8,098,469)
(21,610,500)

Total accumulated depreciation

(57,347,599)

(2,967,831)

-

(60,315,430)

54,939,455

(2,857,147)

-

52,082,308

-

$ 53,206,856

Net depreciable capital assets
Net capital assets

$ 55,677,595

-1750

$

(2,470,739)

$

5a.1

City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2023
CAPITAL ASSETS (continued)

Details on capital assets, current year additions and construction in progress can be found in
the Notes.

The City depreciates all its capital assets over their estimated useful lives, as required by GASB
No. 34. The purpose of depreciation is to spread the cost of a capital asset over the years of its
useful life so that an allocable portion of the cost of the asset is borne by all users. Additional
information on depreciable lives may be found in the Notes to the financial statements.
DEBT ADMINISTRATION
The City issued no new bonded debt in fiscal year 2023. The City made all scheduled
repayments of existing debt. The City’s debt issues are discussed in detail in Notes of the
financial statements. The City's debt balances as of June 30 were as follows:
Table 7
LONG-TERM LIABILITIES
Balance as of
June 30, 2022
Governmental Activities:
Pension obligation bonds
Financed purchases
Subscriptions
Compensated absences
Total Long-Term Liabilities
Business-type Activities:
Water Fund
Debt from direct borrowings
and direct placements:
MFC note payable
Unamortized premium
Financed purchases
Wastewater Fund
Debt from direct borrowings
and direct placements:
CSWRCB loan
Financed purchases
Compensated absences
Total Long-Term Liabilities

Additions

Reductions

Balance as of
June 30, 2023

Due Within
One Year

$

12,575,000
182,007
523,065

$

60,083
457,099
613,809

$ (750,000)
(72,910)
(125,387)
(536,233)

$

11,825,000
169,180
331,712
600,641

$

$

13,280,072

$ 1,130,991

$ (1,484,530)

$

12,926,533

$ 1,175,573

$

694,500
1,486
118,323

$

$ (272,123)
(766)
(27,909)

$

422,377
720
90,414

7,690,296
21,479
141,476
$

8,667,560

$

-

113,257

(734,948)
(5,688)
(106,357)

113,257

$ (1,147,791)

-1851

$

$

815,000
58,566
121,815
180,192

279,658
26,727

6,955,348
15,791
148,376

742,297
5,688
44,513

7,633,026

$ 1,098,883

City of Brawley
Management’s Discussion and Analysis
For the Fiscal Year Ended June 30, 2023
ECONOMIC CONDITION, OUTLOOK AND ACTIVITY

5a.1

The City is undergoing a gradual economic recovery, marked by increased economic activity
and a growing interest in construction and new home building. Steady property assessments
support a stable revenue base while rising sales tax revenue is projected to remain at current
levels for the upcoming year, indicating a strong retail environment. Additionally, the extension
and modernization of the Utility Users Tax, approved by voters in 2022, continue to provide a
stable or enhanced revenue stream.
The City’s financial projections reveal stagnant tax revenues coupled with increasing costs for
essential services, resulting in anticipated deficits for the coming years. To address these
financial constraints, the City is proposing a general sales tax ballot measure for November
2024. If approved by voters, this measure is expected to enhance and sustain vital services,
including public safety, street improvements, and community programs.

The City is dedicated to maintaining a conservative and prudent fiscal approach, ensuring
effective resource management and adaptability to future economic conditions.
CONTACTING THE CITY’S FINANCIAL MANAGEMENT
This Annual Financial Report is intended to provide citizens, taxpayers, and creditors with a
general overview of the City’s finances. Questions about this report should be directed to the
City of Brawley, 383 W. Main Street, Brawley, CA.

-1952

5a.1
This page intentionally left blank

53

5a.1

City of Brawley
Statement of Net Position
June 30, 2023

ASSETS
Current Assets:
Cash and investments
Restricted cash and investments with fiscal agent
Accounts receivable
Interest receivable
Loans receivable
Due from other governments
Prepaid expenses

Governmental
Activities

Business-type
Activities

$ 43,402,007
179,792
663,474
91,247
8,019,507
1,777,577
35,711

$

Total

35,170,518
1,667,906
58,238
82,627
-

$ 78,572,525
179,792
2,331,380
149,485
8,019,507
1,860,204
35,711

54,169,315

36,979,289

91,148,604

7,062,897
25,461,314

614,618
1,124,548
52,082,308

614,618
8,187,445
77,543,622

Total noncurrent assets

32,524,211

53,821,474

86,345,685

Total assets

86,693,526

90,800,763

177,494,289

DEFERRED OUTFLOWS OF RESOURCES
Pension related
OPEB related

12,574,483
674,176

1,714,702
63,006

14,289,185
737,182

Total deferred outflows of resources

13,248,659

1,777,708

15,026,367

LIABILITIES
Current Liabilities:
Accounts payable
Accrued liabilities
Accrued interest payable
Deposits payable
Advances from others

1,364,479
102,565
13,886
557,123
12,969,826

624,041
34,217
37,681
486,024
-

1,988,520
136,782
51,567
1,043,147
12,969,826

Total current liabilities

15,007,879

1,181,963

16,189,842

Noncurrent liabilities:
Due within one year
Due in more than one year
Advances from other funds
Net pension liability
Total OPEB liability

1,175,573
11,750,960
13,032,474
3,593,630

1,054,370
6,578,656
614,618
1,777,156
335,854

2,229,943
18,329,616
614,618
14,809,630
3,929,484

Total noncurrent liabilities

29,552,637

10,360,654

39,913,291

Total liabilities

44,560,516

11,542,617

56,103,133

4,475,513
2,394,647

610,297
223,798

5,085,810
2,618,445

6,870,160

834,095

7,704,255

31,253,193

45,722,206

76,975,399

10,323,152
193,476
17,022,990
1,333,151
(11,614,453)

34,479,553

10,323,152
193,476
17,022,990
1,333,151
22,865,100

80,201,759

$ 128,713,268

Total current assets
Noncurrent Assets:
Advances to other funds
Capital assets not being depreciated
Capital assets, net of accumulated depreciation

DEFERRED INFLOWS OF RESOURCES
Pension related
OPEB related
Total deferred inflows of resources
NET POSITION
Net investment in capital assets
Restricted for:
Streets and roads
Public safety
Community development
CFD improvements and maintenance
Unrestricted (deficit)
Total net position

$ 48,511,509

$

The accompanying notes are an integral part of these financial statements.
-2054

City of Brawley
Statement of Activities
For the Fiscal Year Ended June 30, 2023

Functions/Programs
Governmental Activities:
General government
Public safety
Culture and leisure
Community development
Transportation
Interest on long-term debt

Expenses
$

Total governmental activities
Business-type Activities:
Water
Wastewater
Solid waste
Airport
Total business-type activities
Total primary government

Charges for
Services

$

5,770,127
17,151,577
2,505,628
2,650,076
2,085,331
373,764

$

4,293,389
344,281
316,702
416,859
944,177
-

5a.1
Program Revenues
Operating
Contributions
and Grants
$

524,772
889,775
226,294
335,219
-

Capital
Contributions
and Grants

$

30,536,503

6,315,408

7,518,285
5,283,348
1,805,568
571,256

7,584,119
6,741,455
1,873,953
118,384

-

-

15,178,457

16,317,911

-

-

45,714,960

$

22,633,319

1,976,060

1,613,242
3,317
3,246,699
-

$

1,976,060

4,863,258

$

General Revenues:
Taxes:
Property taxes
Sales and use
Utility users taxes
Transient lodging taxes
Franchise taxes
Business license taxes
Licenses and permits
Fines and forfeitures
Miscellaneous
Use of money and property
Transfers
Total general revenues and transfers
Change in net position
Net position - beginning of fiscal year, as restated
Net position - end of fiscal year

The accompanying notes are an integral part of these financial statements.
-2155

4,863,258

5a.1

Net (Expense) Revenue and Changes in Net Position
Primary Government
Governmental
Business-type
Activities
Activities
Total
$

661,276
(15,917,521)
(2,188,926)
(2,003,606)
2,440,764
(373,764)

$

(17,381,777)

$

-

$

661,276
(15,917,521)
(2,188,926)
(2,003,606)
2,440,764
(373,764)
(17,381,777)

-

65,834
1,458,107
68,385
(452,872)

65,834
1,458,107
68,385
(452,872)

-

1,139,454

1,139,454

(17,381,777)

1,139,454

(16,242,323)

5,364,635
4,770,324
2,657,345
484,779
657,498
66,538
55,354
14,012
667,188
310,321
168,465

42,175
132,608
(168,465)

5,364,635
4,770,324
2,657,345
484,779
657,498
66,538
55,354
14,012
709,363
442,929
-

15,216,459

6,318

15,222,777

(2,165,318)

1,145,772

(1,019,546)

50,676,827

79,055,987

129,732,814

80,201,759

$ 128,713,268

48,511,509

$

-2256

5a.1

City of Brawley
Balance Sheet
June 30, 2023

General
ASSETS
Cash and investments
Restricted cash and investments with fiscal agent
Interest receivable
Accounts receivable
Due from other governments
Due from other funds
Loans receivable
Prepaid expenditures
Total assets

Economic &
Community
Development

Special Revenue Funds
American
Rescue Plan
Highway
Act (ARPA)
Relinquishment

$

7,169,565
5,334
357,030
1,603,348
954,209
35,711

$

865,194
601
1,874
171,879
7,386,118
-

$

4,134,301
6,771
-

$

8,166,774
14,313
-

$

10,125,197

$

8,425,666

$

4,141,072

$

8,181,087

$

274,306
97,580
534,851
-

$

103
663,000
-

$

13,719
4,064,603
-

$

2,270
22,272
7,858,315
-

LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
Liabilities:
Accounts payable
Accrued liabilities
Deposits payable
Advances from others
Due to other funds
Total liabilities
Deferred inflows of resources:
Unavailable revenue
Total deferred inflows of resources
Fund balances (deficit):
Nonspendable
Restricted for:
Streets and roads
Public safety
Community development
CFD improvements and maintenance
Committed
Unassigned
Total fund balances
Total liabilities, deferred inflows of
resources, and fund balances

$

906,737

663,103

4,078,322

7,882,857

575,136

169,084

-

-

575,136

169,084

-

-

35,711

-

-

-

2,833,436
5,774,177

7,593,479
-

62,750
-

298,230
-

8,643,324

7,593,479

62,750

298,230

10,125,197

$

8,425,666

$

4,141,072

$

The accompanying notes are an integral part of these financial statements.
-2357

8,181,087

Special
Revenue Fund

Measure D

5a.1

Capital Projects Fund
Development
Impact

Streets

Nonmajor
Governmental
Funds

Total
Governmental
Funds

$

7,779,965
14,335
-

$

9,290,064
40,045
630,107
-

$

673,568
-

$

3,921,962
179,191
6,274
306,444
-

$

42,001,393
179,792
88,946
663,474
1,775,227
954,209
8,016,225
35,711

$

7,794,300

$

9,960,216

$

673,568

$

4,413,871

$

53,714,977

$

29,022
-

$

7,064
-

$

944,777
-

$

91,854
4,981
383,908
536,436

$

1,363,115
102,561
557,123
12,969,826
536,436

$

29,022

7,064

944,777

1,017,179

15,529,061

-

655,189

-

176,529

1,575,938

-

655,189

-

176,529

1,575,938

-

-

-

-

35,711

7,765,278
-

9,297,963
-

(271,209)

2,530,853
193,476
68,798
1,333,151
(906,115)

10,594,361
193,476
17,022,990
1,333,151
2,833,436
4,596,853

7,765,278

9,297,963

(271,209)

3,220,163

36,609,978

7,794,300

$

9,960,216

$

673,568

$

4,413,871

-2458

$

53,714,977

5a.1
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59

5a.1

City of Brawley

Reconciliation of the Balance Sheet of Governmental Funds to the
Statement of Net Position
Governmental Funds
June 30, 2023

Fund balances of governmental funds

$ 36,609,978

Amounts reported for governmental activities in the statement of net position are
different because:
Capital assets net of accumulated depreciation have not been included as financial
resources in the governmental funds. Capital assets of the internal service fund are included
below ($1,101,838)

31,422,373

In governmental funds, deferred outflows and inflows of resources relating to pensions and OPEB are
not reported because they are applicable to future periods. In the statement of net position, deferred
outflows and inflows of resources relating to pensions and OPEB are reported.
Pension related deferred outflows
OPEB related deferred outflows
Pension related deferred inflows
OPEB related deferred inflows

12,574,483
674,176
(4,475,513)
(2,394,647)

Long-term liabilities and assets have not been included in the governmental funds.
Long-term debt
Total OPEB liability
Net pension liability
Compensated absences

(12,325,892)
(3,593,630)
(13,032,474)
(600,641)

In governmental funds, interest on long-term debt is not recognized until the period in
which it matures and is paid. In government-wide statement of net position, it is
recognized in the period that it is incurred.

(13,886)

Internal service funds are used by management to charge the costs of certain activities,
such as maintenance and risk management, to individual funds. The assets and
liabilities of the internal service funds must be added to the statement of net position.

2,091,244

In governmental funds, certain receivables are not available to pay for current period
expenditures and, therefore, are offset by unavailable revenue or not recognized
as receivables in the fund statements

1,575,938

Net position of governmental activities

$ 48,511,509

The accompanying notes are an integral part of these financial statements.
-2560

5a.1

City of Brawley

Statement of Revenues, Expenditures, and Changes in Fund Balances
Governmental Funds
For the Fiscal Year Ended June 30, 2023

Economic &
Community
Development

General
REVENUES
Taxes:
Property
Sales and use
Utility users
Transient lodging
Franchise
Business license
Licenses and permits
Fines and forfeitures
Charges for services
Use of money and property
Intergovernmental
Miscellaneous

$

Total revenues

5,104,446
4,770,324
2,657,345
484,779
657,498
66,538
56,071
14,803
5,102,359
85,415
769,990
306,520

$

Special Revenue Funds
American
Rescue Plan
Highway
Act (ARPA)
Relinquishment

107,643
3,317
-

$

13,548
1,613,242
-

$

22,417
304,070

20,076,088

110,960

1,626,790

326,487

2,803,803
9,719,622
2,116,210
1,439,602
457,099

156,541
-

29,981
1,566,871

116,730
-

922,163
513,374

-

16,022
369

-

Total expenditures

17,971,873

156,541

1,613,243

116,730

Excess of revenues over
(under) expenditures

2,104,215

(45,581)

13,547

209,757

OTHER FINANCING SOURCES (USES)
Financed purchase
Subscription acquisitions
Transfers in
Transfers out

60,083
457,099
423,718
-

-

-

(547,352)

Total other financing sources (uses)

940,900

-

-

(547,352)

Net change in fund balances

3,045,115

(45,581)

13,547

(337,595)

Fund balance - beginning of fiscal year

5,598,209

7,639,060

49,203

635,825

EXPENDITURES
Current:
General government
Public safety
Culture and leisure
Community development
Public works
Capital outlay
Debt Service:
Principal
Interest

Fund balance - end of fiscal year

$

8,643,324

$

7,593,479

$

62,750

$

The accompanying notes are an integral part of these financial statements.
-2661

298,230

Special
Revenue Fund

Measure D

$

$

23,777
1,943,384
-

5a.1

Capital Projects Fund
Development
Impact

$

1,238,962
66,656
-

Streets

$

246,615
-

Nonmajor
Governmental
Funds

Total
Governmental
Funds

$

$

259,802
5,235
(4,718)
2,202,775
67,293

5,364,248
4,770,324
2,657,345
484,779
657,498
66,538
56,071
14,803
6,346,556
314,738
6,779,323
677,883

1,967,161

1,305,618

246,615

2,530,387

28,190,106

342,074
-

2,440
32,899
26,354

29,340
2,529,204

259,886
43,354
1,407,089
744,000

2,833,784
9,979,508
2,118,650
1,672,396
1,895,233
5,323,528

-

-

10,112
1,731

948,297
515,474

342,074

61,693

2,558,544

2,466,172

25,286,870

1,625,087

1,243,925

(2,311,929)

64,215

2,903,236

-

(948,944)

-

1,496,296
-

(249,535)

60,083
457,099
1,920,014
(1,745,831)

(948,944)

-

1,496,296

(249,535)

691,365

676,143

1,243,925

(815,633)

(185,320)

3,594,601

7,089,135

8,054,038

544,424

3,405,483

33,015,377

7,765,278

$

9,297,963

$

(271,209)

$

3,220,163

-2762

$

36,609,978

5a.1
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63

5a.1

City of Brawley

Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund
Balances of Governmental Funds to the Statement of Activities
For the Fiscal Year Ended June 30, 2023

Net change in fund balances - total governmental funds

$ 3,594,601

Amounts reported for governmental activities in the statement of activities differ because:
Governmental funds report capital outlay as expenditures. However, in the statement
of activities, the costs of those capital assets are allocated over their estimated useful
lives as depreciation expense. This is the amount by which capital asset additions exceeds
depreciation in the current period.

2,352,790

Certain revenues are reported in the government-wide statements but not in the governmental
funds because they are not available to pay for current expenditures. This is the net
change in associated receivables for the current period.

9,246

The issuance of long-term debt provides current financial resources to governmental
funds, while repayment of the principal of long-term debt consumes the current financial
resources of the governmental funds.
Debt issuance (leases and subscriptions)
Principal repayment

(517,182)
948,297

Accrued interest for debt service. This is the net change in accrued interest for the current period

141,710

Compensated absences reported in the statement of activities do not require
the use of current financial resources and therefore are not reported as expenditures
in a governmental funds. This is the net change in compensated absences for the
current period.

(77,576)

In governmental funds, pension and OPEB costs are recognized when employer contributions
are made. In the statement of activities, pension and OPEB costs are recognized on the
accrual basis. This fiscal year, the difference between accrual-basis pension and OPEB costs
and actual employer contributions including supplemental contributions are as follows:
Pension related costs and contributions
OPEB related costs and contributions

(8,522,207)
(59,908)

Internal service funds are used by management to charge the costs of certain activities,
such as maintenance and risk management, to individual funds. The net revenues
(expenses) (less depreciation expense of $138,844) of the internal service funds is
reported under governmental activities.
Change in net position of governmental activities

(35,089)
$ (2,165,318)

The accompanying notes are an integral part of these financial statements.
-2864

5a.1

City of Brawley
Statement of Net Position
Proprietary Funds
June 30, 2023

Business-type Activities
Enterprise Funds

Water
ASSETS
Current Assets:
Cash and investments
Accounts receivable, net
Interest receivable
Due from other governments
Loans receivable
Total current assets

Wastewater

$ 10,470,376
803,879
17,170
2,018
-

$

23,726,024
665,624
39,278
80,289
-

Nonmajor
Solid Waste
Airport

$

372,487
176,225
951
-

$

601,631
22,178
839
320
-

11,293,443

24,511,215

549,663

624,968

946,101
18,683,065
-

614,618
144,322
28,687,163
-

-

34,125
4,712,080
-

Total noncurrent assets

19,629,166

29,446,103

-

4,746,205

Total assets

30,922,609

53,957,318

549,663

5,371,173

DEFERRED OUTFLOWS OF RESOURCES
Pension related
OPEB related

1,000,243
37,803

714,459
25,203

-

-

Total deferred outflows of resources

1,038,046

739,662

-

-

332,312
18,392
2,904
480,672
306,385

155,842
15,348
34,777
1,000
747,985

126,396
374
-

9,491
103
4,352
-

Total current liabilities

1,140,665

954,952

126,770

13,946

Noncurrent Liabilities:
Compensated absences
Long-term liabilities
Advances from other funds
Net pension liability
Total OPEB liability

93,406
207,126
614,618
1,036,674
201,513

54,970
6,223,154
740,482
134,341

-

-

Total noncurrent liabilities

2,153,337

7,152,947

-

-

Total liabilities

3,294,002

8,107,899

126,770

13,946

356,006
134,279

254,291
89,519

-

-

490,285

343,810

-

-

19,115,655
9,060,713

21,860,346
24,384,925

422,893

Noncurrent Assets:
Advances to other funds
Capital assets not being depreciated
Capital assets, net of accumulated depreciation
Net pension asset

LIABILITIES
Current Liabilities:
Accounts payable
Accrued liabilities
Interest payable
Deposits payable
Due to other funds
Current portion of long-term liabilities

DEFERRED INFLOWS OF RESOURCES
Pension related
OPEB related
Total deferred inflows of resources
NET POSITION
Net investment in capital assets
Unrestricted
Total net position

$ 28,176,368

$

46,245,271

$

422,893

4,746,205
611,022
$

5,357,227

The accompanying notes are an integral part of these financial statements.
-2965

Totals

$

35,170,518
1,667,906
58,238
82,627
-

Governmental
Activities
Internal
Service
Funds

$

1,400,614
2,301
2,350
3,282

36,979,289

1,408,547

614,618
1,124,548
52,082,308
-

11,138
1,090,700
-

53,821,474

1,101,838

90,800,763

2,510,385

1,714,702
63,006

-

1,777,708

-

624,041
34,217
37,681
486,024
1,054,370

1,364
4
417,773
-

2,236,333

419,141

148,376
6,430,280
614,618
1,777,156
335,854

-

9,306,284

-

11,542,617

419,141

610,297
223,798

-

834,095

-

45,722,206
34,479,553
$

80,201,759

5a.1

1,101,838
989,406
$

2,091,244

-3066

5a.1

City of Brawley

Statement of Revenues, Expenses, and Changes in Net Position
Proprietary Funds
For the Fiscal Year Ended June 30, 2023

Business-type Activities
Enterprise Funds

Water

Wastewater

Nonmajor
Solid Waste
Airport

7,584,119

$ 6,741,455

$ 1,873,953

OPERATING EXPENSES
Salary and benefits
Administration
Supplies and services
Depreciation and amortization

2,116,249
561,780
3,292,127
1,524,908

1,341,437
435,380
2,456,319
976,010

9,201
42,133
1,754,234
-

8,093
14,044
82,206
466,913

Total operating expenses

7,495,064

5,209,146

1,805,568

571,256

89,055

1,532,309

68,385

(452,872)

NON-OPERATING REVENUES (EXPENSES)
Use of money and property
Intergovernmental revenue
Interest expense and fiscal charges

46,906
(23,221)

54,422
(74,202)

30,126
-

1,154
42,175
-

Total non-operating revenues (expenses)

23,685

(19,780)

30,126

43,329

Income (loss) before transfers

112,740

1,512,529

98,511

(409,543)

(110,100)

(57,680)

-

(685)

(110,100)

(57,680)

-

(685)

Changes in net position

2,640

1,454,849

98,511

(410,228)

Total Net Position - beginning

28,173,728

44,790,422

324,382

5,767,455

28,176,368

$ 46,245,271

422,893

$ 5,357,227

OPERATING REVENUES
Charges for services

$

Total income (loss)

TRANSFERS
Transfers out
Total Transfers

Total Net Position - ending

$

$

$

118,384

The accompanying notes are an integral part of these financial statements.
-3167

Totals
$ 16,317,911

Governmental
Activities
Internal
Service
Funds
$

97,230

3,474,980
1,053,337
7,584,886
2,967,831

75,705
54,264
138,844

15,081,034

268,813

1,236,877

(171,583)

132,608
42,175
(97,423)

3,368
-

77,360

3,368

1,314,237

(168,215)

(168,465)

(5,718)

(168,465)

(5,718)

1,145,772

(173,933)

79,055,987

2,265,177

$ 80,201,759

5a.1

$

2,091,244

-3268

5a.1

City of Brawley
Statement of Cash Flows
Proprietary Funds
For the Fiscal Year Ended June 30, 2023

Business-type Activities
Enterprise Funds

Water
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from customers and users
Cash payments to suppliers for goods and services
Cash payments for employees and benefit programs

$

Nonmajor
Airport

$ 1,839,213
(1,627,838)
(8,827)

2,329,320

3,003,993

202,548

12,459

(110,100)
-

(57,680)
-

-

(685)
110,637
-

Net cash provided (used) by non-capital
financing activities

(110,100)

(57,680)

-

109,952

CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Purchase of capital assets
Loan repayment
Principal paid on debt
Interest on debt and fiscal charges

(431,638)
(100,401)
(300,032)
(24,266)

(33,279)
100,401
(740,636)
(77,876)

-

(32,175)
-

Net cash used by capital and related
financing activities

(856,337)

(751,390)

-

(32,175)

CASH FLOWS FROM INVESTING ACTIVITIES
Use of money and property

34,000

25,306

29,242

557

NET INCREASE (DECREASE) IN CASH AND
CASH EQUIVALENTS

1,396,883

2,220,229

231,790

90,793

CASH AND CASH EQUIVALENTS, BEGINNING OF
FISCAL YEAR

9,073,493

21,505,795

140,697

510,838

$ 10,470,376

$ 23,726,024

372,487

$ 601,631

CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES
Transfers
Interfund borrowing (repayment)
Cash received (payments) from (to) other governments
Loan repayment

CASH AND CASH EQUIVALENTS, END OF
FISCAL YEAR

$

Solid Waste

6,239,868
(2,373,829)
(862,046)

Net cash provided (used) by operating activities

6,976,337
(3,170,937)
(1,476,080)

Wastewater

$

The accompanying notes are an integral part of these financial statements.
-3369

$

99,755
(79,300)
(7,996)

5a.1
(continued)

Totals
$ 15,155,173
(7,251,904)
(2,354,949)

Governmental
Activities
Internal
Service
Fund
$

94,880
(55,548)
(78,733)

5,548,320

(39,401)

(168,465)
110,637
-

(5,718)
(57,485)
1,303

(57,828)

(61,900)

(497,092)
(1,040,668)
(102,142)

-

(1,639,902)

-

89,105

1,775

3,939,695

(99,526)

31,230,823

1,500,140

$ 35,170,518

$

1,400,614

-3470

5a.1

City of Brawley
Statement of Cash Flows
Proprietary Funds
For the Fiscal Year Ended June 30, 2023

Business-type Activities
Enterprise Funds

Water
Reconciliation of Operating Income (Loss) to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss)
Adjustments to reconcile operating income (loss) to
net cash provided (used) by operating activities:
Depreciation and amortization
(Increase) decrease in accounts receivable
(Increase) decrease in due from other governments
Increase (decrease) in prepaids
Increase (decrease) in net pension asset
Increase (decrease) in deferred outflows
Increase (decrease) in accounts payable and
accrued liabilities
Increase (decrease) in compensated absences
Increase (decrease) in net pension liability
Increase (decrease) in OPEB liability
Increase (decrease) in deferred inflows
Increase (decrease) in deposits payable

$

Total adjustments
Net cash provided by (used by) operating activities

$

89,055

Wastewater

$

1,532,309

Solid Waste

Nonmajor
Airport

$

68,385

$ (452,872)

1,524,908
43,535
(1,579)
156,267
(533,695)

976,010
(4,879)
(61,328)
112,797
(378,029)

7,393
-

466,913
(4,635)
-

81,963
(2,502)
1,036,674
(39,583)
62,235
(87,958)

63,411
9,402
740,482
(26,389)
40,207
-

126,770
-

3,003
50

2,240,265

1,471,684

134,163

465,331

2,329,320

$

3,003,993

$

202,548

$

The accompanying notes are an integral part of these financial statements.
-3571

12,459

5a.1
(concluded)

$

$

Totals

Governmental
Activities
Internal
Service
Fund

1,236,877

$

(171,583)

2,967,831
41,414
(62,907)
269,064
(911,724)

138,844
(2,350)
-

275,147
6,900
1,777,156
(65,972)
102,442
(87,908)

(4,312)
-

4,311,443

132,182

5,548,320

$

(39,401)

-3672

5a.1

City of Brawley
Statement of Fund Net Position
Fiduciary Fund
June 30, 2023

Private Purpose
Trust Fund
RDA
Successor
Agency

ASSETS
Cash and investments
Interest receivable
Land held for resale

$

Total assets

258,632
122
1,081,003
1,339,757

LIABILITIES
Interest payable
Long-term liabilities:
Due within one year
Due in more than one year

25,244
202,697
3,255,061

Total lLiabilities

3,483,002

NET POSITION (DEFICIT)
Unrestricted

(2,143,245)

Total net position (deficit)

$

(2,143,245)

The accompanying notes are an integral part of these financial statements.
-3773

5a.1

City of Brawley
Statement of Changes in Fund Net Position
Fiduciary Fund
For the Fiscal Year Ended June 30, 2023

Private Purpose
Trust Fund
RDA
Successor
Agency

ADDITIONS
Tax increment
Use of money and property

$

330,144
554

Total additions

330,698

DEDUCTIONS
Community development
Interest
Administrative expenses

2,470
105,278
25,000

Total deductions

132,748

Change in net position

197,950

Net position (deficit) - beginning of fiscal year

(2,341,195)

Net position (deficit) - end of fiscal year

$

(2,143,245)

The accompanying notes are an integral part of these financial statements.
-3874

5a.1
This page intentionally left blank

75

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

5a.1

The basic financial statements of the City of Brawley (City) have been prepared in conformity
with accounting principles generally accepted in the United States of America (GAAP) as
applicable to governmental units. The Governmental Accounting Standards Boards (GASB) is
the accepted standard-setting body for establishing governmental accounting and financial
reporting principles. The more significant accounting policies of the City are described below:
A) Financial Reporting Entity

The City of Brawley is located in the southeastern part of the State of California, in the center of
Imperial County, which with water provided by canal from the Colorado River, makes this one of
the most fertile agricultural areas in the country. The City was incorporated on April 6, 1908,
under the general laws of the State of California and enjoys all the rights and privileges
pertaining to “General Law” cities.
The City is governed by a five member Council, elected at large for four years on staggered
schedules. The Council selects the Mayor from its members, generally for a one year term. The
Council has hired a City Manager to administer the daily affairs of the City.
The services provided by the City include police, fire, street maintenance, parks, recreation,
library, water, wastewater, solid waste, airport, housing, planning, building inspection, and
general administrative services.
These basic financial statements present the financial status of the City and its component
units, which are included in the City’s reporting entity because of the significance of their
operational or financial relationships with the City. Component unit financial statements may be
obtained from the City’s Department of Finance.
Blended Component Units – Blended component units, although legally separate entities, are,
in substance, part of the City’s operations.
Brawley Public Improvement Corporation – The Brawley Public Improvement
Corporation was formed in October 1986 to facilitate the financing of the water and
wastewater treatment facilities through the issuance of certificates of participation. The debt
has since been defeased and, as such, any liability for those certificates of participation has
been removed from the City of Brawley’s financial statements. The Brawley Public
Improvement Corporation is reported within the primary government, however there are no
balances and there has been no activity during fiscal year ended June 30, 2023.

-3976

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
B) Basis of Presentation

The City’s basic financial statements are prepared in conformity with accounting principles
generally accepted in the United States of America. The Governmental Accounting Standards
Board is the acknowledged standard setting body for establishing accounting and financial
reporting standards followed by governmental entities in the United States of America.
Government-wide Financial Statements
The Statement of Net Position and the Statement of Activities display information about the
primary government (City) and its component units. These statements include the financial
activities of the overall City government, except for fiduciary activities. The effect of interfund
activity has been removed from these statements. Governmental activities generally are
financed through taxes, intergovernmental revenues, and other non-exchange transactions, are
reported separately from business-type activities, which rely to a significant extent on fees and
charges for support.
The Statement of Activities presents a comparison between direct expenses and program
revenues for each segment of the City’s governmental activities. Direct expenses are
specifically associated with a program or function and, therefore, are clearly identifiable to a
particular function. Program revenues include (a) charges paid by the recipients of goods or
services offered by the programs, (b) grants and contributions that are restricted to meeting the
operational need of a particular program, and (c) fees, grants, and contributions that are
restricted to financing the acquisition or construction of capital assets. Revenues that are not
classified as program revenues, including all taxes, are presented as general revenues.
Fund Financial Statements
The fund financial statements provide information about the City’s funds, including fiduciary
funds and blended component units. Separate statements for each fund category governmental, proprietary, and fiduciary - are presented. The emphasis of fund financial
statements is on major individual funds, each of which is displayed in a separate column. All
remaining funds are aggregated and reported as nonmajor funds.
Proprietary fund financial statements include a Statement of Position, a Statement of Revenues,
Expenses, and Changes in Net Position, and a Statement of Cash Flows.
Proprietary funds are accounted for using the “economic resources” measurement focus and
the accrual basis of accounting. Accordingly, all assets and liabilities (whether current or
noncurrent) are included on the Statement of Net Position. The Statement of Revenues,
Expenses, and Changes in Net Position presents increases (revenues) and decreases
(expenses) in total net position. Under the accrual basis of accounting, revenues are recognized
in the period in which they are earned while expenses are recognized in the period in which
liability is incurred.

-4077

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
B) Basis of Presentation (continued)

Operating revenues in the proprietary funds are those revenues that are generated from the
primary operation of the fund. All other revenues are reported as nonoperating revenues.
Operating expenses are those expenses that are essential to the primary operations of the fund.
All other expenses are reported as nonoperating expenses.
C) Major Funds
GASB Statement No. 34, defines major funds and requires that the City’s major governmental
funds are identified and presented separately in the fund financial statements. All other
governmental funds, called nonmajor funds, are combined and reported in a single column,
regardless of their fund-type.
Major funds are defined as funds that have either assets, liabilities, revenues, or
expenditures/expenses equal to ten percent of their fund-type total and five percent of the grand
total of all fund types. The General Fund is always a major fund. The City may also select other
funds it believes should be presented as major funds.
The City reported the following major governmental funds in the accompanying financial
statements:
General Fund
This fund accounts for all financial resources except those to be accounted for in another
fund. It is the general operating fund of the City.
Economic and Community Development Fund
This fund accounts for revenues and expenditures of the Community Development Block
Grant program and the related program income.
American Rescue Plan Act (ARPA) Fund
This fund accounts for revenues and expenditures resulting from the State and Local Fiscal
Recovery Fund.
Highway Relinquishment Fund
This fund accounts for revenue received from the State under 7Article 8(a) of the
Transportation Development Act (Section 99400(a) of the Public Utilities Code). Uses are
restricted to local streets and roads. This fund also accounts for $7,858,315 received
(unearned revenue until spent) from the State of California for ongoing maintenance and
repairs related to relinquished portions of streets and street lights.

-4178

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
C) Major Funds (continued)

Measure D Fund
This fund accounts for revenue received from the Local Transportation Authority for the
City’s portion of the ½% local sales tax revenue for a 20-year street rehabilitation program.
Uses are restricted to those purposes necessary and convenient for the maintenance,
operation, and construction of local streets and roads.
Development Impact Fund
This fund accounts for fees paid by developers to offset the cost of providing public facilities
for police, fire, parks, recreation, library, and other public facilities and for street construction.
Streets Fund
This fund accounts for resources set aside for major improvements to local streets and
roads.
The City reported the following major proprietary funds:
Water Fund
This fund accounts for the costs of treatment and distribution of drinking water to the
community.
Wastewater Fund
This fund accounts for the costs of collection, treatment, and disposal of sewage generated
in the community.
The City reported the following internal service funds:
Internal Service Funds
These funds account for maintenance of the City’s fleet of vehicles and certain public
facilities, and the costs of providing insurance, including risks maintained by the City, for
general liability, property damage, unemployment benefits, workers’ compensation, and
employee health benefits.
The City also reports the following fund:
Private Purpose Trust Fund
This Fund is used to account for the activities of the Successor Agency to the Brawley
Redevelopment Agency.

-4279

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
D) Basis of Accounting

The basis of accounting determines when transactions are reported on the financial statements.
The government-wide, proprietary, and fiduciary funds financial statements are reported using
the economic resources measurement focus and accrual basis of accounting. Revenues are
recorded when earned and expenses are recorded at the time liabilities are incurred, regardless
of when the related cash flows take place. Non-exchange transactions, in which the City gives
or receives value without directly receiving or giving equal value in exchange, include property
taxes, grants, entitlements, and donations. On the accrual basis, revenues from property taxes
are recognized in the fiscal year for which the taxes are levied. Revenue from grants,
entitlements, and donations is recognized in the fiscal year in which all eligibility requirements
have been satisfied.
Governmental funds are reported using the current financial resources measurement focus and
the modified accrual basis of accounting. Under this method, revenues are recognized when
measurable and available. The City considers all revenues reported in the governmental funds
to be available if the revenues are collected within sixty days after fiscal year-end. Expenditures
are recorded when the related fund liability is incurred, except for principal and interest on longterm debt, claims and judgments, and compensated absences, which are recognized as
expenditures to the extent that they have matured. Capital asset acquisitions are reported as
expenditures in governmental funds. Proceeds of long-term debt and acquisitions under leases
are reported as other financing sources.
Revenues susceptible to accrual are property taxes and interest revenue. Sales taxes, and
other amounts collected and held by the state at fiscal yearend on behalf of the City also are
recognized as revenue. Fines, licenses, permits and other revenues are not susceptible to
accrual because generally they are not measurable until received in cash.
Proprietary funds distinguish between operating revenues and expenses from non-operating
items. Operating revenues and expenses generally result from providing services and producing
and delivering goods in connection with a proprietary fund’s principal ongoing operations. The
principal operating revenues of the City’s enterprise funds are charges to customers for sales
and services. 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 non-operating revenues and expenses.
Grant revenues are recognized in the fiscal year in which all eligibility requirements are met.
Under the terms of grant agreements, the City may fund certain programs with a combination of
cost-reimbursement grants, categorical block grants, and general revenues. Thus, both
restricted and unrestricted net position may be available to finance program
expenditures/expenses. The City’s policy is to first apply restricted grant resources to such
programs, followed by general revenues if necessary.

-4380

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
E) Cash and Cash Equivalents

For purposes of the statement of cash flows, the City considers cash and cash equivalents as
short term, highly liquid investments that are both readily convertible to known amounts of cash
and so near their maturity that they present insignificant risk of changes in value because of
changes in interest rates. The City follows the practice of pooling cash and investments of all
funds except for funds required to be held by outside fiscal agents under the provisions of bond
indentures and funds for the Successor Agency to the Brawley Community Redevelopment
Agency. Cash equivalents have an original maturity date of three months or less from the date
of purchase.
F) Cash and Investments
Most cash balances of the City’s funds and its component units are pooled and invested by the
City Treasurer. Unless otherwise dictated by legal or contractual requirements, income earned
or losses arising from the investment pooled cash are allocated on a quarterly basis to the
participating funds and component units based on their proportionate shares of the average
weekly cash balance.
The City categorizes its fair value measurements within the fair value hierarchy established by
generally accepted accounting principles. These principles recognize a three-tiered fair value
hierarchy as follows: Level 1 – Investments reflect prices quoted in active markets; Level 2 –
Investments reflect prices that are based on similar observable assets either directly or
indirectly, which may include inputs in markets that are not considered active; and Level 3 –
Investments reflect prices based upon unobservable sources.
G) Revenue Recognition
Revenue from taxpayer-assessed taxes (sales and use, business license, gas, and franchise
fees) is accrued in governmental funds when they are both measurable and available. The City
considers these taxes available if they are received within 60 days after fiscal year end.
Grants, entitlements, or shared revenues are recorded as receivables and revenues in the
General, Special Revenue, and Capital Projects Funds when they are received or measurable
and available. Grants awarded for Proprietary Funds are recorded as receivables and
nonoperating revenues when they are earned and are measurable.
Utility service accounts receivable are reported net of allowance for doubtful collections.

-4481

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
H) Interfund Transactions

Activities between funds that are representative of lending/borrowing outstanding at the end of
the fiscal year are referred to as either “interfund receivables/payables” (i.e. the current portion
of interfund loans) or “advances to/from other funds” (i.e. the non-current portion of interfund
loans). All other outstanding balances between funds are reported as “due to/from other funds”.
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.
With Council approval, resources may be transferred from one City fund to another. Transfers
are used to (1) move revenues from one fund that statue or budget requires collecting them to
the fund that statue or budget requires to expend them, and (2) use unrestricted revenues
collected in the General Fund to finance various programs accounted for in the other funds in
accordance with budget authorizations.
I)

Property Tax

The City's property taxes are levied on the first day of January by the County assessor and are
payable to the County tax collector in two installments.
The first installment is due November 1st and is delinquent after December 10th; the second
installment is due February 1st and is delinquent after April 10th. Taxes become a lien on the
property on January 1st, and on the date of the transfer of the title, and the date of new
construction. The City has elected under State law (TEETER) to receive all of the annual
property assessments in three installments as follows:

December
April
June

55%
40%
5%
100%

J) Inventory
All inventories are valued at cost using the first-in/first-out (FIFO) method. Inventories for
governmental funds are recorded as expenditures when consumed rather than when
purchased.
K) Restricted Assets
Certain proceeds of revenue bonds, as well as certain resources set aside for their repayment,
are classified as restricted assets on the balance sheet because their use is limited by
applicable bond covenants.

-4582

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
L) Capital Assets

Capital assets, which include property, plant, equipment, and infrastructure, are reported in the
applicable columns in the government-wide financial statements. Capital assets are defined by
the City as assets with an initial, individual cost of $5,000 for property, plant, and equipment and
$25,000 for infrastructure and have a useful life of more than 3 year. Such assets are recorded
at historical cost or estimated historical cost if purchased or constructed. Donated capital assets
are recorded at their 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 assets lives are not capitalized.
Property, plant, and equipment of the City, as well as the component units, are depreciated
using the straight-line method over their estimated lives of 2 to 50 years.
M) Compensated Absences
It is the City's policy to permit employees to accumulate earned but unused vacation benefits
and sick leave. All vacation and sick leave benefits are accrued as earned by employees. All
vacation and sick leave pay are accrued when incurred in the government-wide financial
statements. A liability for these amounts is reported in the governmental funds if they have
matured, for example, as a result of employee resignation and retirements.
N) Self-insurance
The City is self-insured for worker’s compensation, general liability, auto liability, and certain
other risks. The City’s workers’ compensation activities are funded and accounted for separately
in the fund financial statements based upon the activities of each fund. The current portion of
claims liability are accounted for in the General Fund and the enterprise funds on the basis of
settlements reached or judgments entered within the current fiscal year. In the government-wide
financial statements and the enterprise fund financial statements, the estimated liability for all
self-insurance liability claims is recorded as a liability.
O) Long-term Debt, Discount, Premiums, and Issuance Costs
In the government-wide financial statements and proprietary fund financial statements, longterm debt and other long-term obligations are reported as liabilities in the statement of net
position.
Bond premiums and discounts are deferred and amortized over the life of the bonds using the
straight-line method. Bonds payable are reported net of the applicable bond premium or
discount. Bond issuance costs are expensed when paid.

-4683

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

O) Long-term Debt, Discount, Premiums, and Issuance Costs (continued)

In the fund financial statements, governmental fund types recognize bond premiums and
discounts, as well as bond issuance costs, during the current period. The face amount of debt
issued is reported as other financing sources. Premiums received on debt issuances are
reported as other financing sources while discounts on debt issuance are reported as other
financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received,
are reported as debt service expenditures.
P) Net Position and Fund Equity
In the government-wide financial statements and proprietary fund financial statements, net
position is reported in three categories under GASB Statement No. 34. These captions apply
only to net position, which are determined for government-wide, proprietary funds, and fiduciary
funds and are described below.
Net Investment in Capital Assets describes the portion of net position which is represented
by the current net book value of the City’s capital assets, less the outstanding balance of
any debt issued to finance these assets.
Restricted describes the portion of position which is restricted as to use by the terms and
conditions of agreements with outside parties, governmental regulations, laws, or other
restrictions which the City cannot unilaterally alter. These principally include developer fees
received for use on capital projects, debt service requirements, and gas tax funds for street
construction.
Unrestricted describes the portion of net position which is not restricted as to use.
Q) Use of Estimates
The preparation of the financial statements in conformity with accounting principles generally
accepted in the United States of America, as prescribed by the GASB and the AICPA, require
management to make 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 expenses/expenditures during the reporting period. Actual
results could differ from those estimates.
R) Fiscal Year
The fiscal year of the City begins on July 1 and ends on June 30.
S) Use of Restricted Resources
When both restricted and unrestricted resources are available for use, it is the City’s policy to
use restricted resources first, then unrestricted resources, as they are needed.

-4784

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
T) Fund Balance

In the fund financial statements, governmental funds report fund balance as nonspendable,
restricted, committed, assigned, or unassigned based primarily on the extent to which the City is
bound to honor constraints on how specific amounts can be spent.


Nonspendable fund balance – amounts that cannot be spent because they are either (a)
not spendable in form or (b) legally or contractually required to be maintained intact.



Restricted fund balance – amounts with constraints placed on their use that are either
(a) externally imposed by creditors, grantors, contributors, or laws or regulations of other
governments; or (b) imposed by law through constitutional provisions or enabling
legislation.



Committed fund balance – amounts that can only be used for specific purposes
determined by formal action of the City’s highest level of decision-making authority (the
City Council) and that remain binding unless removed in the same manner. The
underlying action that imposed the limitation needs to occur no later than the close of the
reporting period.



Assigned fund balance – amounts that are constrained by the City’s intent to be used for
specific purposes. The intent can be established at either the highest level of decision
making, or by a body or an official designated for that purpose.



Unassigned fund balance – the residual classification for the City’s funds that include
amounts not contained in the other classifications.

When an expenditure is incurred for purposes for which both restricted and unrestricted fund
balance is available, the City considers restricted funds to have been spent first. When an
expenditure is incurred for which committed, assigned, or unassigned fund balances are
available, the City considers amounts to have been spent first out of committed funds, then
assigned funds, and finally unassigned funds, as needed.
U) Pensions
For purposes of measuring the net pension liability, deferred outflows of resources and deferred
inflows of resources related to pensions, and pension expense, information about the fiduciary
net position of the Plan and additions to/deductions from the Plan’s fiduciary net position have
been determined on the same basis. For this purpose, benefit payments (including refunds of
employee contributions) are recognized when currently due and payable in accordance with the
benefit terms. Investments are reported at fair value.

-4885

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
U) Pensions (continued)

GASB 68 requires that the reported results must pertain to liability and asset information within
certain defined timeframes. For this report, the following timeframes are used.
Valuation Date
Measurement Date
Measurement Period

June 30, 2021
June 30, 2022
July 1, 2021 to June 30, 2022

V) Other Post-Employment Benefits (OPEB)
For purposes of measuring the total OPEB liability, deferred outflows and inflows of resources
related to OPEB, and OPEB expense of the City’s defined benefit OPEB plan are measured 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.
Generally accepted accounting principles require that the reported results must pertain to
liability and asset information within certain defined timeframes. For this report, the following
timeframes are used:
Valuation Date (VD)
Measurement Date (MD)
Measurement Period (MP)

June 30, 2021
June 30, 2022
July 1, 2021 to June 30, 2022

W) Deferred Outflows and Inflows of Resources
The City recognizes deferred outflows and inflows of resources in relation to unavailable
revenues, pension, and OPEB. Deferred outflow and inflow of resources are defined as a
consumption or resource of net position by the government that is applicable to a future report
period. The City recognizes deferred outflows/inflows of resources related to pensions and
OPEB.
X) Implementation of new pronouncement
For the year ended June 30, 2023, the financial statements include the adoption of GASB
Statement No. 96, Subscription-Based Information Technology Arrangements. This statement
provides guidance on the accounting and financial reporting for subscription-based information
technology arrangements (SBITAs) for government end users. Under this statement, a lessee is
required to recognize a SBITA liability and an intangible right-to-use lease asset. For additional
information, refer to the disclosures for capital assets and long-term liabilities.

-4986

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

2) STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
A) Budgets and Budgetary Accounting

5a.1

The City Council is required to adopt an annual budget resolution by July 1st of each fiscal year
for the General Fund, special revenue, capital projects, debt service, and enterprise funds.
These budgets are adopted and presented for reporting purposes on a basis consistent with
generally accepted accounting principles.
The appropriated budget is prepared by fund, function, and department. The legal level of
budgetary control (i.e., the level at which expenditures may not legally exceed appropriations) is
the department level. The City Council made several supplemental budgetary appropriations
throughout the fiscal year.
B) Deficit Fund Balances/Net Position
At June 30, 2023, the following funds had an accumulated deficit:

Fund
Streets - Capital Projects Fund
Gas Tax

Amount
(271,209)
(906,115)

$

Internal Service Fund:
Risk Management Fund

(413,586)

This fund balance/net position deficit is primarily due to the City incurring costs in excess of
revenues. The Funds should alleviate this deficit as revenues are received or as General Fund
transfers funds.
C) Excess of Expenditures over Appropriations
For the fiscal year ended June 30, 2023, the following funds had excess of expenditures over
appropriations:
Fund
General Fund
Capital outlay
Debt service:
Principal
Economic and Community Development Fund
Community development

-5087

Final
Appropriation

Expenditures

$

$

21,000

457,099

Excess
$

(436,099)

871,868

922,163

(50,295)

114,100

156,541

(42,441)

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

2) STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY (continued)
C) Excess of Expenditures over Appropriations (continued)

Excess of current expenditures over appropriation in the General Fund is due to the
implementation of GASB 96 for SBITAs (see note 1(X) for more details). These software
subscriptions were originally budgeted in the year the agreement commenced.
3) CASH AND INVESTMENTS
Cash and investments as of June 30, 2023 are classified in the accompanying financial
statements as follows:

Statement of Net Position:
Cash and investments
Restricted cash and investments with fiscal agent
Fiduciary Fund:
Cash and investments
Total cash and investments

$ 78,572,525
179,792
258,632
$ 79,010,949

Cash and investments as of June 30, 2023 consist of the following:

Cash on hand
Deposits with financial institutions
Investments

$

Total cash and investments

5,575
34,317,761
44,687,613

$ 79,010,949

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

-5188

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

3) CASH AND INVESTMENTS (continued)

A) Investments Authorized by the California Government Code and the City’s Investment
Policy

Authorized Investment Type
Local Government Bonds
U.S. Treasury Obligations
U.S. Government Agency Securities
Banker's Acceptances
Commercial Paper, Prime Quality
Certificates of Deposit
Negotiable Certificates of Deposit
Medium-Term Notes
Money Market Mutual Funds
Local Agency Investment Fund (LAIF)

Maximum
Maturity
5 years
5 years
5 years
180 days
270 days
5 years
5 years
5 years
N/A
N/A

Maximum
Percentage
of Portfolio
80%
80%
80%
40%
25%
None
30%
30%
20%
None

Maximum
Investment
in One Issuer
Less than 80%
Less than 80%
Less than 80%
30%
10%
None
None
5%
10%
$75 Million

B) Investments Authorized by Debt Agreements
Investment of debt proceeds held by bond trustees are governed by provisions of the debt
agreements, rather than the general provisions of the California Government Code or the City’s
investment policy. The table below identifies the investment types that are authorized for
investments held by bond trustees. The table also identifies certain provisions of these debt
agreements that address interest rate risk, credit risk, and concentration of credit risk.

Authorized Investment Type
U.S. Treasury Obligations
U.S. Agency Securities
Mortgage-backed Securities
Banker's Acceptances
Commercial Paper
Certificates of Deposit
Negotiable Certificates of Deposit
Investment Agreements
Repurchase Agreements
Money Market Mutual Funds
Local Agency Investment Fund (LAIF)

Maximum
Maturity
None
None
3 years
360 days
None
5 years
None
None
30 days
N/A
N/A

-5289

Maximum
Percentage
of Portfolio
None
None
None
None
None
None
None
None
None
None
None

Maximum
Investment
in One Issuer
None
None
None
None
None
None
None
None
None
None
None

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

3) CASH AND INVESTMENTS (continued)
C) Disclosures Relating to Interest Rate Risk

Interest rate risk is the risk that changes in market interest rates will adversely affect the fair
value of an investment. Generally, the longer the maturity of an investment, the greater the
sensitivity of its fair value to changes in market interest rates. One of the ways that the City
manages its exposure to interest rate risk 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.
Information about the sensitivity of the fair values of the City’s investments (including
investments held by bond trustees) to market interest rate fluctuations is provided by the
following table that shows the distribution of the City’s investments by maturity:

Investment Type
Local Agency Investment Fund (LAIF)
Certificates of Deposit
U.S. Government Agency Securities
Medium-Term Notes
Total

Totals
$ 15,619,679
15,534,565
4,973,061
8,560,308

Remaining Maturity (in Months)
12 Months
13 to 24
25 to 60
or Less
Months
Months
$ 15,619,679
$
$
5,828,941
3,030,062
6,675,562
4,973,061
628,236
954,915
6,977,157

$ 44,687,613

$ 27,049,917

$

3,984,977

$ 13,652,719

D) Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the
holder of the investment. This is measured by the assignment of a rating by a nationally
recognized statistical rating organization. Presented below is the minimum rating required by
(where applicable) the California Government Code, the City’s investment policy, or debt
agreements, and the actual rating (Standard & Poor’s) as of fiscal year end for each investment
type.
Rating as of Fiscal Year End

Investment Type
Local Agency Investment Fund (LAIF)
Certificates of Deposit
U.S. Government Agency Securities
Medium-Term Notes
Total

Totals
$ 15,619,679
15,534,565
4,973,061
8,560,308

Minimum
Legal
Rating
N/A
N/A
N/A
N/A

$ 44,687,613

$

6,416,699

$ 6,416,699

-5390

1,702,999

$

440,610

Not
Rated
$ 15,619,679
15,534,565
4,973,061
-

$ 1,702,999

$

440,610

$ 36,127,305

AA

A
$

BBB

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

3) CASH AND INVESTMENTS (continued)
E) Concentration of Credit Risk

The investment policy of the City contains limitations on the amount that can be invested in any
one issuer. There was no investment in any one issuer (other than U.S. Treasury securities,
mutual funds, and external investment pools) that represents 5% or more of total City
investments.
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository
financial institution, a government will not be able to recover its deposits or will not be able to
recover collateral securities that are in the possession of an outside party. The custodial credit
risk for investments is the risk that, in the event of the failure of the counterparty (e.g. brokerdealer) to a transaction, a government will not be able to recover the value of its investment or
collateral securities that are in the possession of another party. The California Government
Code and the City’s investment policy do not contain legal or policy requirements that would
limit the exposure to custodial credit risk for deposits or investments, other than the following
provision for deposits; The California Government Code requires that a financial institution
secure deposits made by state or local governmental units by pledging securities in an
undivided collateral pool held by a depository regulated under state law (unless so waived by
the government unit). The fair 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 City deposits by pledging first trust deed mortgage notes having a
value of 150% of the secured public deposits.
As of June 30, 2023, none of the City’s deposits with financial institutions in excess of federal
depository insurance limits were held in uncollateralized accounts.
Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated
by the California Government Code under the oversight of the Treasurer of the State of
California and operates in accordance with appropriate state laws and regulations. The fair
value of the City’s investment in this pool is reported in the accompanying financial statements
at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire
LAIF portfolio (in relation to the amortized cost of that portfolio). The reported value of the pool
is the same as the fair value of the pool shares. The balance available for withdrawal is based
on the accounting records maintained by LAIF, which are recorded on an amortized cost basis.
Deposits and withdrawals are made on the basis of $1 and not fair value. Currently, LAIF does
not have an investment rating. LAIF has a minimum $5,000 transaction amount in increments of
$1,000 with a maximum of 15 transactions (combination of deposits and withdrawals) per
month. LAIF requires a one-day prior notice for deposits and withdrawals of $10 million or more.

-5491

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

3) CASH AND INVESTMENTS (continued)
E) Concentration of Credit Risk (continued)

5a.1

Fair Value Measurements
The City categorizes its fair value measurements within the fair value hierarchy establish by
generally accepted accounting principles. These principles recognize a three tiered fair value
hierarchy as follows: Level 1 – Investments reflect prices quoted in active markets; Level 2 –
Investments reflect prices that are based on similar observable asset either directly or indirectly,
which may include inputs in markets that are not considered active; and Level 3 – Investments
reflect prices based upon unobservable sources.
Pooled Investments by Fair Value Hierarchy
Investments subject to fair value hierarchy:
Certificates of Deposit
U.S. Government Agency Securities
Medium-Term Notes
Total investments measured at fair value hierarchy

$ 15,534,565
4,973,061
8,560,308
29,067,934

Investments measured using uncategorized inputs:
State Investment Pool (LAIF)
Total investments not subject at fair value hierarchy

15,619,679
15,619,679

Total investments

Total

FMV Measurement
Level 2
$

$

15,534,565
4,973,061
8,560,308
29,067,934

$ 44,687,613

Both type of Certificates of Deposit and Federal Agency Securities are valued using a variety of
techniques such as matrix pricing, market corroborated pricing inputs such as yield curves and
indices, and other market-related data and classified in Level 2.
4) INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS
A) Long-Term Advances
Advances to/from other funds are non-current interfund loans and are offset by a fund balance
reserve account in applicable governmental funds to indicate that they are not available for
appropriations and are not expendable available financial resources. Repayments for the
following long-term advance will be made when excess net revenue is available. During the
fiscal year ended June 30, 2010, the Water Fund had incurred a negative cash balance of
$1,605,839 due to rates not being updated based on cost of operations. In order to meet
ongoing financial obligations, the Wastewater Fund advanced the Water Fund the necessary
funds. The repayments for these advances began during the fiscal year ended June 30, 2010.
The advance incurs interest at a rate of 1.5% per year, the LAIF return rate at the time of
inception. The repayment of these advances is subordinate to all other outstanding debt and the
cost of operations.
Receivable Fund
Payable Fund
Amount
Enterprise Fund:
Enterprise Fund:
Wastewater Fund
Water Fund
$ 614,618

-5592

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

4) INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS (continued)
B) Interfund Receivables and Payables

During the course of normal operations, numerous transactions occur between individual funds
that may result in amounts owed between funds. Those related to goods and services type
transactions are classified as “due to and from other funds”. The following presents a summary
of current interfund balances at June 30, 2023.

Receivable Fund
Major Governmental Fund:
General Fund

Amount
$ 954,209

Payable Fund
Nonmajor Governmental Funds:
Gas Tax
Internal Service Fund:
Risk Management
Total

Amount
$ 536,436
417,773
$ 954,209

All interfund balances listed above are short term borrowings due to cash needs and will repaid
within the next fiscal year.
C) Interfund Transfers
Transfers are utilized for funding for capital projects, lease payments or debt service, subsidies
of various City operations, and re-allocations of special revenues. All inter-fund transfers
between individual government funds have been eliminated on the government-wide
statements. The following schedule briefly summarizes the City’s transfer activity for the fiscal
year ended June 30, 2023:
Fund
Major Fund:
General
Highway Relinquishment
Measure D
Streets
Nonmajor Governmental Funds:
Gas Tax
Pedestrian & Bicycle Facilities
Assessment District
Public Transport
Local Law Enforcement
Major Proprietary Funds:
Water
Wastewater
Nonmajor Proprietary Funds:
Airport
Internal Service Fund:
Maintenance
Totals

Transfers in
$

Transfers out

423,718
547,352
948,944
1,496,296
22,852
226,632
51
110,100
57,680
685

$ 1,920,014

-5693

$

5,718
1,920,014

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

5) LOANS RECEIVABLE

Loans receivable amounts primarily represent loans made for economic development, and
property rehabilitation.
Management Risk Fund - Internal Service Fund
Employee loans, repayment through payroll deductions

$

3,282

Economic & Community Development Fund - Special Revenue Fund
Loans to Inferno 800. Secured by deed of trust

8,609

HOME Investment Partnerships Program Loan to BESA, L.P., C/O Chelsea
Investment Corporation. Annual payments are in the amount equal to 50% of
the residual receipts from the apartment complex. Payments are due 90 days
following the end of the calendar year with respect to the preceding year.

4,063,000

Deferred notes receivable. No installment payments of principal or interest are
required until the loans reach their maturity or underlying property is sold.
Secured by deeds of trust. Details of loans by program are listed below:
Program Name
04-STBG-1952
03-STBG-1804
STBG 2002-1688
01-STBG-1569
STBG-2000-1453
1997 Grant
STBG 1996
STBG 1994
1993 CDBG
1991 Grant
1990 Grant
STBG 304
Community Development Grants
First Time Home Buyer
05-CalHOME-134
06-CalHOME-261
11-HOME-7664
15-HOME-10897
18-CDBG-12905

$

Balance
660,142
134,557
174,631
115,823
50,569
113,948
89,590
38,889
34,430
49,692
19,998
28,671
240,383
727,227
167,483
89,767
48,649
366,379
163,681

3,314,509

Development Impact Fund - Special Revenue Fund
Development impact fee (DIF) loan deferral for Brawley Pacific Associate.
Secured by a Promissory Note and Deed of Trust.

238,879

Development impact fee (DIF) loan deferral for Brawley Adams I CIC, L.P.
Secured by a Promissory Note and Deed of Trust.

391,228

Total Loans Receivable

-5794

$ 8,019,507

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

5) LOANS RECEIVABLE (continued)

On August 1, 2004, to assist with the construction of 31 apartment assisted living units occupied
by low and very low-income households, the City received a loan from the Housing Investment
Partnerships (HOME) Program for $3,400,000, which was provided to Chelsea Investment
Corporation (Developer) with a no interest fifty-five (55) year repayment term maturing in 2059.
The development is known as Brawley Elks Senior Apartments and is located at 955 Willard
Avenue. The principal will be repaid from annual residual receipts as defined in the Note and
shall apply to the Development through and including fifty-five (55) years from the date of the
recordation regardless of any prepayment of the loan or sale, assignment, transfer or
conveyance of the Development, unless otherwise terminated by the City or extended upon
mutual agreement. The loan is secured by a Recorded Regulatory Agreement. As of June 30,
2023, the outstanding principal balance is $4,063,000.
On February 17, 2015, the City approved a fifty-five (55) year development impact fee (DIF)
loan deferral for Brawley Pacific Associate (aka AMG & Associates) to secure California Tax
Credit Allocation Committee funds to build a 41-unit two story income restricted family
apartment complex located on the southeast corner of Malan Street and South 1st Street. On
the third (3rd) anniversary year of the project construction loan closing and thereafter the
$238,879 DIF loan shall bear annual simple interest of 3% with a 55-year term and payments
made from residual receipts and secured by a Promissory Note and Deed of Trust. As of June
30, 2023, the outstanding principal balance is $238,879 and the outstanding interest balance is
$25,082.
On March 14, 2019, the City approved a fifty-five (55) year development impact fee (DIF) loan
deferral for Brawley Adams I CIC, L.P. (aka Maker) to secure California Tax Credit Allocation
Committee funds to build a 60-unit affordable housing apartment complex. Located at 1598 C
Street. Upon issuance of certificate of occupancy and thereafter the $526,793 DIF loan shall
bear annual compound interest of 2.91% with a 55-year term and payments made from 20% of
residual receipts and secured by a Promissory Note and Deed of Trust. As of June 30, 2023,
the outstanding principal balance is $391,228 and the outstanding interest balance is $0.

-5895

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

6) CAPITAL ASSETS

Capital asset activity for the fiscal year ended June 30, 2023 was as follows:
Balance as of
June 30, 2022
Governmental Activities
Nondepreciable capital assets
Land
Construction in progress
Total nondepreciable
capital assets

$

966,706
2,945,178

Additions

$

Balance as of
June 30, 2023

Deletions

3,151,013

$

-

$

966,706
6,096,191

3,911,884

3,151,013

-

7,062,897

Depreciable capital assets
Equipment
Software subscriptions
Buildings
Improvements other than buildings
Infrastructure

11,090,221
14,565,604
18,272,190
27,181,822

1,854,929
730,754
29,981
-

(23,334)
-

12,921,816
730,754
14,595,585
18,272,190
27,181,822

Total depreciable capital assets

71,109,837

2,615,664

(23,334)

73,702,167

Less accumulated depreciation
Equipment
Software subscriptions
Buildings
Improvements other than buildings
Infrastructure

(9,202,043)
(6,545,872)
(10,399,352)
(18,976,688)

(425,996)
(223,662)
(459,885)
(671,390)
(1,335,965)

-

(9,628,039)
(223,662)
(7,005,757)
(11,070,742)
(20,312,653)

Total accumulated depreciation

(45,123,955)

(3,116,898)

-

(48,240,853)

Net depreciable capital assets

25,985,882

(501,234)

(23,334)

25,461,314

29,897,766

$ 2,649,779

Net capital assets

$

$

(23,334)

$

32,524,211

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

General government
Public safety
Culture and leisure
Community development
Transportation
Internal service funds
Total

$

$

-5996

2,103,636
474,011
27,054
369,539
3,814
138,844
3,116,898

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

6) CAPITAL ASSETS (continued)
Balance as of
June 30, 2022
Business-type Activities
Nondepreciable capital assets
Land
Construction in progress
Total nondepreciable
capital assets

$

37,076
701,064

Additions

$

386,408

Balance as of
June 30, 2023

Deletions

$

-

$

37,076
1,087,472

738,140

386,408

-

1,124,548

Depreciable capital assets
Equipment
Buildings
Improvements other than buildings
Conveyance systems

3,842,556
56,762,536
14,743,384
36,938,578

110,684
-

-

3,953,240
56,762,536
14,743,384
36,938,578

Total depreciable capital assets

112,287,054

110,684

-

112,397,738

Less accumulated depreciation
Equipment
Buildings
Improvements other than buildings
Conveyance systems

(3,061,475)
(25,999,082)
(7,498,410)
(20,788,632)

(192,434)
(1,353,470)
(600,059)
(821,868)

-

(3,253,909)
(27,352,552)
(8,098,469)
(21,610,500)

Total accumulated depreciation

(57,347,599)

(2,967,831)

-

(60,315,430)

Net depreciable capital assets

54,939,455

(2,857,147)

-

52,082,308

55,677,595

$ (2,470,739)

Net capital assets

$

$

-

$

53,206,856

Depreciation expense was charged to functions/programs of the business-types activities as
follows:

Water
Wastewater
Airport
Total

$

$

-6097

1,524,908
976,010
466,913
2,967,831

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

7) LONG-TERM LIABILITIES
Governmental Activities

The following is a summary of long-term debt activity of the City’s governmental activities for the
fiscal year ended June 30, 2023:
Balance as of
June 30, 2022
Governmental Activities:
Pension obligation bonds
Debt from direct borrowings and
direct payments:
Financed purchases
Subscriptions
Compensated absences
Total long-term liabilities

$ 12,575,000

Additions

$

182,007
523,065
$ 13,280,072

Reductions

-

$

60,083
457,099
613,809
$

1,130,991

$

Balance as of
June 30, 2023

(750,000)

$ 11,825,000

(72,910)
(125,387)
(536,233)

169,180
331,712
600,641

(1,484,530)

$ 12,926,533

Due Within
One Year

$

815,000

58,566
121,815
180,192
$

1,175,573

Governmental Activities: Pension Obligation Bonds Series 2017
On July 1, 2017, the City of Brawley issued Pension Obligation Bonds totaling $16,310,000. The
proceeds of the issuance were used to refinance the City’s outstanding “side fund” obligation to
the California Public Employees’ Retirement System (CalPERS) with respect to certain of the
City’s defined benefit pension plans for its public safety employees and miscellaneous
employees. The bonds bear interest with rates between 1.75% and 4.12% with a final maturity
date of September 1, 2032. The balance outstanding as of June 30, 2023 is $11,825,000. Debt
service requirements are as follows:
Fiscal Year
Ending June 30,
2024
2025
2026
2027
2028
2029 - 2033
Total

Principal
815,000
885,000
965,000
1,035,000
1,125,000
7,000,000
$ 11,825,000
$

-6198

Interest
427,789
399,578
368,877
368,877
295,803
734,441
$ 2,595,365
$

Total
$ 1,242,789
1,284,578
1,333,877
1,403,877
1,420,803
7,734,441
$ 14,420,365

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

7) LONG-TERM LIABILITIES (continued)
Governmental Activities (continued)
Governmental Activities: Financed Purchase

Starting in March 2020, the city entered into a vehicle lease agreement with Enterprise Fleet
management with the goal of strategically replacing obsolete vehicles utilized by multiple
departments over several years. In fiscal year 2019-20, four vehicles were financed ranging
from $26,754 to $29,566 (three of these vehicles are allocated between governmental and
business-type activities). In fiscal year 2020-21 two vehicles were financed for $43,128 each. In
fiscal year 2021-22, four vehicles were financed ranging from $32,570 to $39,710 (two of these
vehicles are allocated between governmental and business-type activities). In fiscal year 202223, two vehicles were financed ranging from $28,482 to $31,600. Debt service requirements,
including interest, as of June 30, 2023, are as follows:
Fiscal Year
Ending June 30,
2024
2025
2026
2027
2028
Total

Principal
58,566
56,092
30,363
22,683
1,476
$
169,180
$

Interest
6,483
8,726
5,507
4,596
410
$
25,722
$

$

$

Total
65,049
64,818
35,870
27,279
1,886
194,902

Governmental Activities: Subscriptions
For the year ended June 30, 2023, the financial statements include the adoption of GASB
Statement No. 96, Subscription-Based Information Technology Arrangements. The primary
objective of this statement is to enhance the relevance and consistency of information about
governments' subscription activities. This statement establishes a single model for subscription
accounting based on the principle that subscriptions are financings of the right to use an
underlying asset. Under this Statement, an organization is required to recognize a subscription
liability and an intangible right-to-use subscription asset.
Effective July 1, 2022, the City entered into various software subscriptions. An initial
subscription liability was recorded in the amount of $457,099. As of June 30, 2023, the total
value of the subscription liabilities is $331,712. The City is required to make routine payments
(some annual, quarterly or monthly). The subscriptions have varying interest rates, ranging from
2.5030% to 3.378%. The total value of the right to use subscription assets is $730,754, with
accumulated amortization of $223,662 and is included in the capital asset footnote. Each
subscription has various extension option lengths.

-6299

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

7) LONG-TERM LIABILITIES (continued)
Governmental Activities (continued)

Debt service requirements, including interest, as of June 30, 2023, are as follows:

Fiscal Year
Ending June 30,
2024
2025
2026
2027
2028
Total

Principal
$
121,815
122,064
28,979
28,982
29,872
$
331,712

Interest
$
9,120
6,374
2,694
1,806
916
$
20,910

Total
130,935
128,438
31,673
30,788
30,788
352,622

$

$

Business-Type Activities
The following is a summary of long-term debt activity of the City’s business-type activities for the
fiscal year ended June 30, 2023:
Balance as of
June 30, 2022
Business-type Activities:
Water Fund
Debt from direct borrowings and
direct payments:
MFC note payable
Unamortized premium
Financed purchases
Wastewater Fund
Debt from direct borrowings and
direct payments:
CSWRCB loan
Financed purchases
Compensated absences
Total long-term liabilities

$

$

694,500
1,486
118,323

7,690,296
21,479
141,476
8,667,560

Additions

$

$

-

113,257
113,257

-63100

Reductions

$

$

(272,123)
(766)
(27,909)

(734,948)
(5,688)
(106,357)
(1,147,791)

Balance as of
June 30, 2023

$

$

422,377
720
90,414

6,955,348
15,791
148,376
7,633,026

Due Within
One Year

$

$

279,658
26,727

742,297
5,688
44,513
1,098,883

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

7) LONG-TERM LIABILITIES (continued)
Business-Type Activities (continued)

Water Enterprise Fund: Direct Borrowings and Placements of Debt - MFC Note Payable
On October 1, 2004, the City participated in a pooled revenue bond issue with the California
Statewide Communities Development Authority (CSCDA). The CSCDA issued $4,000,000 of
revenue bonds on behalf of the City for its Water enterprise fund, at an average interest rate of
4.37% and a final maturity of October 1, 2024. The City has since paid off the Bond with a Note
from the Municipal Finance Corporation. In the event of a default the full outstanding balance of
the note immediately becomes due and payable.
The debt service requirements to maturity on the note are as follows:
Fiscal Year
Ending June 30,
2024
2025
Total

Principal
$
279,658
142,719
$
422,377

Interest
$
9,706
1,962
$
11,668

$
$

Total
289,364
144,681
434,045

Wastewater Enterprise Fund: Direct Borrowings and Placements of Debt - California State
Water Resource Control Board Loan
The City entered into a project finance agreement with the California State Water Resource
Control Board (Water Control Board). Through the use of ARRA funds, the Water Control Board
provided funding assistance for the rehabilitation and upgrade of the wastewater treatment
plant. The City must repay the project funds at an interest rate of 1% per annum. The term of
the agreement is from the fiscal year ended June 30, 2013, to the fiscal year ended June 30,
2032. A portion of the loan totaling $10,000,000 was forgiven by the Water Control Board
leaving an outstanding balance of $6,955,348 at June 30, 2023. In the event of a default the full
outstanding balance of the loan immediately becomes due and payable. Annual debt service
requirements for the CSWRCB Loan are shown below:
Fiscal Year
Ending June 30,
2024
2025
2026
2027
2028
2029 - 2032
Total

Principal
742,297
749,720
757,218
764,790
772,438
3,168,885
$ 6,955,348
$

-64101

Interest
69,554
62,131
54,633
47,061
39,413
79,633
$ 352,425
$

Total
811,851
811,851
811,851
811,851
811,851
3,248,518
$ 7,307,773
$

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

7) LONG-TERM LIABILITIES (continued)
Business-Type Activities (continued)
Water Enterprise Fund: Financed Purchase

Starting in March 2020, the city entered into a vehicle lease agreement with Enterprise Fleet
management with the goal of strategically replacing obsolete vehicles utilized by multiple
departments over several years. In fiscal year 2019-20, three vehicles were financed ranging
from $29,171 to $29,566 (these vehicles are allocated between governmental and businesstype activities). In fiscal year 2021-22, four vehicles were financed ranging from $27,268 to
$34,958 (two of these vehicles are allocated between governmental and business-type
activities). Debt service requirements, including interest, as of June 30, 2023, are as follows:
Fiscal Year
Ending June 30,
2024
2025
2026
2027
Total

Principal
$
26,727
26,343
19,088
17,076
$
89,234

Interest
$
5,119
4,936
3,903
3,475
$
17,433

$

$

Total
31,846
31,279
22,991
20,551
106,667

Wastewater Enterprise Fund: Financed Purchase
Starting in March 2020, the city entered into a vehicle lease agreement with Enterprise Fleet
management with the goal of strategically replacing obsolete vehicles utilized by multiple
departments over several years. In fiscal year 2019-20, three vehicles were financed ranging
from $29,171 to $29,566 (These vehicles are allocated between governmental and businesstype activities). In fiscal year 2021-22, two vehicles were financed for $34,952 and 34,968
(these vehicles are allocated between governmental and business-type activities). Debt service
requirements, including interest, as of June 30, 2023, are as follows:
Fiscal Year
Ending June 30,
2024
2025
2026
2027
Total

Principal
5,688
5,125
2,513
2,465
$
15,791

$

-65102

Interest
974
908
536
521
$
2,939

$

$

$

Total
6,662
6,033
3,049
2,986
18,730

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

8) RISK MANAGEMENT

An internal service fund is used to account for the City’s risk management and insurance
programs, including self-insurance, commercial insurance, and participation in a public entity
risk pool. Operating revenues of this fund consist of payments from other City funds and are
based upon estimated cost of excess insurance premiums, self-insurance losses, and other
operating expenses.

The City is self-insured for unemployment claims. Health insurance is purchased from an
independent carrier. The City is a member of the California Joint Powers Insurance Authority
(Authority) for workers’ compensation and for liability and property damage coverage as outlined
below.
Description of Self-Insurance Pool Pursuant to Joint Powers Agreement
The City is a member of the California Joint Powers Insurance Authority (Authority). The
Authority is composed of 124 California public entities and is organized under a joint powers
agreement pursuant to California Government Code §6500 et seq. The purpose of the Authority
is to arrange and administer programs for the pooling of self-insured losses, to purchase excess
insurance or reinsurance, and to arrange for group purchased insurance for property and other
lines of coverage. The California JPIA began covering claims of its members in 1978. Each
member government has an elected official as its representative on the Board of Directors. The
Board operates through a nine-member Executive Committee.
Primary Self-Insurance Programs of the Authority
Each member pays an annual contribution at the beginning of the coverage period. A
retrospective adjustment is then conducted annually thereafter, for coverage years 2012-13 and
prior. Coverage years 2013-14 and forward are not subject to routine annual retrospective
adjustment. The total funding requirement for primary self-insurance programs is based on an
actuarial analysis. Costs are allocated to individual agencies based on payroll and claims
history, relative to other members of the risk-sharing pool.
Primary Liability Program
Claims are pooled separately between police and general government exposures. (1) The
payroll of each member is evaluated relative to the payroll of other members. A variable
credibility factor is determined for each member, which establishes the weight applied to payroll
and the weight applied to losses within the formula. (2) The first layer of losses includes incurred
costs up to $100,000 for each occurrence and is evaluated as a percentage of the pool’s total
incurred costs within the first layer. (3) The second layer of losses includes incurred costs from
$100,000 to $500,000 for each occurrence and is evaluated as a percentage of the pool’s total
incurred costs within the second layer. (4) Incurred costs from $500,000 to $50 million, are
distributed based on the outcome of cost allocation within the first and second loss layers.

-66103

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

8) RISK MANAGEMENT (continued)

The overall coverage limit for each member, including all layers of coverage, is $50 million per
occurrence. Subsidence losses also have a $50 million per occurrence limit. The coverage
structure is composed of a combination of pooled self-insurance, reinsurance, and excess
insurance. Additional information concerning the coverage structure is available on the
Authority’s website: https://cjpia.org/coverage/risk-sharing-pools/.
Primary Workers’ Compensation Program

Claims are pooled separately between public safety (police and fire) and general government
exposures. (1) The payroll of each member is evaluated relative to the payroll of other
members. A variable credibility factor is determined for each member, which establishes the
weight applied to payroll and the weight applied to losses within the formula. (2) The first layer
of losses includes incurred costs up to $75,000 for each occurrence and is evaluated as a
percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses
includes incurred costs from $75,000 to $200,000 for each occurrence and is evaluated as a
percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from
$200,000 to statutory limits are distributed based on the outcome of cost allocation within the
first and second loss layers.
For 2022-23 the Authority’s pooled retention is $1 million per occurrence, with reinsurance to
statutory limits under California Workers’ Compensation Law. Employer’s Liability losses are
pooled among members to $1 million. Coverage from $1 million to $5 million is purchased
through reinsurance policies, and Employer’s Liability losses from $5 million to $10 million are
pooled among members.
Purchased Insurance
Pollution Legal Liability Insurance
The City participates in the pollution legal liability insurance program which is available through
the Authority. The policy covers sudden and gradual pollution of scheduled property, streets,
and storm drains owned by the City. Coverage is on a claims-made basis. There is a $250,000
deductible. The Authority has an aggregate limit of $20 million.
Property Insurance
The City participates in the all-risk property protection program of the Authority. This insurance
protection is underwritten by several insurance companies. City property is currently insured
according to a schedule of covered property submitted by the City to the Authority. City property
currently has all-risk property insurance protection in the amount of $76,322,760. There is a
$10,000 deductible per occurrence except for non-emergency vehicle insurance which has a
$2,500 deductible.

-67104

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

8) RISK MANAGEMENT (continued)
Earthquake and Flood Insurance

The City purchases earthquake and flood insurance on a portion of its property. The earthquake
insurance is part of the property protection insurance program of the Authority. City property
currently has earthquake protection in the amount of $73,982,078. There is a deductible of 5%
per unit of value with a minimum deductible of $100,000.
Crime Insurance
The City purchases crime insurance coverage in the amount of $1,000,000 with a $2,500
deductible. The fidelity coverage is provided through the Authority.
Adequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced
settlements or judgments that exceeded pooled or insured coverage. There were also no
significant reductions in pooled or insured liability coverage in 2022-23.
9) COMMITMENTS AND CONTINGENCIES
Amounts received or receivable from grantor agencies are subject to audit and adjustment by
grantor agencies. Any disallowed claims, including amounts already collected, may constitute a
liability of the applicable funds. The amount, if any, of expenditures which may be disallowed by
the grantor cannot be determined at this time although the City expects such amounts, if any, to
be immaterial.
Construction Commitments
Various construction projects were in progress at June 30, 2023. Project costs are funded by
various revenue sources and are paid out of the capital projects funds. Management asserts
that the remaining commitments on open projects are not significant to the financial statements
as of June 30, 2023.

-68105

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

10) JOINT VENTURES
Local Transportation Authority:

The City is a participant, along with Imperial County and the other cities in the county, in the
Imperial County Local Transportation Authority (LTA). The LTA is considered a joint venture
without equity interest. The City is also not obligated in any manner for debt of the LTA. Each
participating jurisdiction appoints one member to the governing board of the LTA. The LTA was
approved by voters of Imperial County at a special election on November 8, 1989. The ballot
measure (Measure D) increased the sales tax in Imperial County by one-half of one percent
(0.5%) for a period of twenty years, to provide funding for transportation improvements. The
revenues are allocated to each participating jurisdiction based on a formula contained in the
ballot measure.
On May 1, 2012 the LTA issued $53,975,000 of sales tax revenue bonds (limited tax bonds) to
fund certain transportation projects for the City and other members of the LTA. The amount
made available to the City by this issuance was $7,723,672. The LTA has pledged the City’s
share of sales tax revenue as security for the amount. The amount received during the 20222023 fiscal year was $1,943,384, which is net of the City’s share of debt service required on this
bond issue. The City has no other liability for the debt. The balance outstanding at June 30,
2023 is $4,470,000. Additional financial information on the LTA is available from the Imperial
County Transportation Local Transportation Authority.
Imperial Valley Emergency Communications Authority:
The City is a participant, along with Imperial County and the other cities in the county, in the
Imperial Valley Emergency Communication Authority (IVECA). IVECA is considered a joint
venture without equity interest. The purpose of IVECA is to consolidate a communications
center by equipping, maintaining, operating and staffing a single-site facility to provide
emergency communications (call receiving and dispatching) for public safety and emergency
services. It is also anticipated that IVECA will provide centralized dispatching services
throughout Imperial County at some point in the future. The City’s contribution for the 2022-2023
fiscal year was $162,468.

-69106

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

11) DEFINED BENEFIT PENSION PLAN
A) General Information about the Pension Plan

5a.1

Plan Descriptions
All qualified permanent and probationary employees are eligible to participate in the Public
Agency Cost-Sharing Multiple-Employer Defined Benefit Pension Plan (Plan or PERF C)
administered by the California Public Employees’ Retirement System (CalPERS.) The Plan
consists of a miscellaneous pool and a safety pool (also referred to as “risk pools”), which are
comprised of individual employer miscellaneous and safety rate plans, respectively. Plan assets
may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools.
Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under
generally accepted accounting principles. Individual employers may sponsor more than one rate
plan in the miscellaneous or safety risk pools. The City participates in five rate plans (two
miscellaneous and three safety). Benefit provisions under the Plan are established by State
statute and City resolution. CalPERS issues publicly available reports that include a full
description of the pension plan regarding benefit provisions, assumptions and membership
information that can be found on the CalPERS’ website, at www.calpers.ca.gov.
Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments
and death benefits to plan members, who must be public employees and beneficiaries. Benefits
are based on years of credited service, equal to one year of full-time employment. Members
with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All
members are eligible for non-duty disability benefits after 5 years of service. The death benefit is
one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional
Settlement 2W Death Benefit. The cost-of-living adjustments for each plan are applied as
specified by the Public Employees’ Retirement Law.
The Plan operates under the provisions of the California Public Employees’ Retirement Law
(PERL), the California Public Employees’ Pension Reform Act of 2013 (PEPRA), and the
regulations, procedures and policies adopted by the CalPERS Board of Administration. The
Plan’s authority to establish and amend the benefit terms are set by the PERL and PEPRA, and
may be amended by the California state legislature and in some cases require approval by the
CalPERS Board.

-70107

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

11) DEFINED BENEFIT PENSION PLAN (continued)
A) General Information about the Pension Plan (continued)

5a.1

The Plans’ provisions and benefits in effect at June 30, 2023, are summarized as follows:

Hire date
Benefit formula
Benefit vesting schedule
Benefit payments
Retirement age
Monthly benefits, as a % of eligible compensation
Required employee contribution rates
Required employer contribution rates

Miscellaneous Plan
Prior to
On or after
January 1, 2013
January 1, 2013
2% @ 55
2% @ 62
5 years of service
5 years of service
monthly for life
monthly for life
50 - 67 & up
52 - 67 & up
1.43% to 2.42%
1.0% to 2.5%
7.00%
6.75%
10.87%
7.47%

Safety Plan
Prior to
On or after
January 1, 2013
January 1, 2013
3% @ 50
2.7% @ 57
5 years of service
5 years of service
monthly for life
monthly for life
50 - 55 & up
50 - 57 & up
3.00%
2.0% to 2.7%
9.00%
13.00%
23.75%
12.78%

Contributions
Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the
employer contribution rates for all public employers are determined on an annual basis by the
actuary and shall be effective on the July 1 following notice of a change in the rate. The total
plan contributions are determined through CalPERS’ annual actuarial valuation process. The
actuarially determined rate is the estimated amount necessary to finance the costs of benefits
earned by employees during the year, with an additional amount to finance any unfunded
accrued liability. The employer is required to contribute the difference between the actuarially
determined rate and the contribution rate of employees. Employer contribution rates may
change if plan contracts are amended. Payments made by the employer to satisfy contribution
requirements that are identified by the pension plan terms as plan member contribution
requirements are classified as plan member contributions. Employer Contributions to the Plan
for the fiscal year ended June 30, 2023 were $1,682,095. The actual employer payments of
$1,614,504 made to CalPERS by the District during the measurement period ended June 30,
2022 differed from the City’s proportionate share of the employer’s contributions of $5,378,805
by $3,764,300, which is being amortized over the expected average remaining service lifetime
in the Public Agency Cost-Sharing Multiple Employer Plan.
B) Net Pension Liability
The City’s net pension liability for the Plan is measured as the total pension liability, less the
pension plan’s fiduciary net position. The net pension liability of the Plan is measured as of
June 30, 2022, using an annual actuarial valuation as of June 30, 2021 rolled forward to
June 30, 2022 using standard update procedures. A summary of principal assumptions and
methods used to determine the net pension liability is as follows.

-71108

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

11) DEFINED BENEFIT PENSION PLAN (continued)
B) Net Pension Liability (continued)

5a.1

Actuarial Methods and Assumptions Used to Determine Total Pension Liability
The collective total pension liability for the June 30, 2022 measurement period was determined
by an actuarial valuation as of June 30, 2021, with update procedures used to roll forward the
total pension liability to June 30, 2022. The collective total pension liability was based on the
following assumptions:

Valuation Date
Measurement Date
Actuarial Cost Method
Asset Valuation Method
Actuarial Assumptions:
Discount Rate
Inflation
Salary Increases
Mortality Rate Table (1)
Post Retirement Benefit
Increase

June 30, 2021
June 30, 2022
Entry Age Actuarial Cost Method
Fair Value of Assets
6.90%
2.30%
Varies by Entry Age and Service
Derived using CalPERS' membership data for all funds
The lesser of contract COLA or 2.30% until Purchasing Power
Protection Allowance floor on purchasing power applies, 2.30%
thereafter.

(1)

The mortality table used was developed based on CalPERS’ specific data. The probabilities of
mortality are based on the 2021 CalPERS Experience Study for the period from 2001 to 2019. Preretirement and Post-retirement mortality rates include generational mortality improvement using
80% of Scale MP-2020 published by the Society of Actuaries. For more details on this table, please
refer to the CalPERS Experience Study and Review of Actuarial Assumptions report from
November 2021 that can be found on the CalPERS website.

Long-term Expected Rate of Return
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.

-72109

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

11) DEFINED BENEFIT PENSION PLAN (continued)
B) Net Pension Liability (continued)

5a.1

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 expected real rates of return by asset class are as follows:

Asset Class

Assumed Asset
Allocation

Real Return1,2

Global equity - cap-weighted
Global equity - non-cap-weighted
Private equity
Treasury
Mortgage-backed securities
Investment grade corporates
High yield
Emerging market debt
Private debt
Real assets
Leverage

30.00%
12.00%
13.00%
5.00%
5.00%
10.00%
5.00%
5.00%
5.00%
15.00%
(5.00%)

4.54%
3.84%
7.28%
0.27%
0.50%
1.56%
2.27%
2.48%
3.57%
3.21%
(0.59%)

1
2

An expected inflation of 2.30% used for this period.
Figures are based on the 2021 Asset Liability Management study.

Change of Assumptions
Effective with the June 30, 2021, valuation date (2022 measurement date), the accounting
discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of
return, CalPERS took into account long-term market return expectations as well as the expected
pension fund cash flows. Projected returns for all asset classes are estimated, combined with
risk estimates, and are used to project compound (geometric) returns over the long term. The
discount rate used to discount liabilities was informed by the long-term projected portfolio return.
In addition, demographic assumptions and the inflation rate assumption were changed in
accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions.

-73110

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

11) DEFINED BENEFIT PENSION PLAN (continued)
B) Net Pension Liability (continued)

5a.1

Discount Rate
The discount rate used to measure the total pension liability for PERF C was 6.90%. The
projection of cash flows used to determine the discount rate assumed that contributions from
plan members will be made at the current member contribution rates and that contributions from
employers will be made at statutorily required rates, actuarially determined. Based on those
assumptions, the Plan’s fiduciary net position was projected to be available to make all
projected future benefit payments of current plan members. Therefore, the long-term expected
rate of return on plan investments was applied to all periods of projected benefit payments to
determine the total pension liability.
Subsequent Events
On July 12, 2021, CalPERS reported a preliminary 21.3% net return on investments for fiscal
year 2020-21. Based on the thresholds specified in CalPERS Funding Risk Mitigation policy, the
excess return of 14.3% prescribes a reduction in investment volatility that corresponds to a
reduction in the discount rate used for funding purposes of 0.20%, from 7.00% to 6.80%. Since
CalPERS was in the final stages of the four-year Asset Liability Management (ALM) cycle, the
board elected to defer any changes to the asset allocation until the ALM process concluded,
and the board could make its final decision on the asset allocation in November 2021.
On November 17, 2021, the board adopted a new strategic asset allocation. The new asset
allocation along with the new capital market assumptions, economic assumptions and
administrative expense assumption support a discount rate of 6.90% (net of investment
expense but without a reduction for administrative expense) for financial reporting purposes.
This includes a reduction in the price inflation assumption from 2.50% to 2.30% as
recommended in the November 2021 CalPERS Experience Study and Review of Actuarial
Assumptions. This study also recommended modifications to retirement rates, termination rates,
mortality rates and rates of salary increases that were adopted by the board. These new
assumptions will be reflected in the GASB 68 accounting valuation reports for the June 30,
2022, measurement date.
Pension Plan Fiduciary Net Position
Information about the pension plan’s assets, deferred outflows of resources, liabilities, deferred
inflows of resources, and fiduciary net position are presented in CalPERS’ audited financial
statements, which are publicly available reports that can be obtained at CalPERS’ website, at
www.calpers.ca.gov. The plan’s fiduciary net position and additions to/deductions from the
plan’s fiduciary net position have been determined on the same basis used by the pension plan,
which is the economic resources measurement focus and the accrual basis of accounting.
Benefits and refunds are recognized when due and payable in accordance with the terms of the
plan. Investments are reported at fair value.

-74111

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

11) DEFINED BENEFIT PENSION PLAN (continued)
C) Proportionate Share of Net Pension Liability

5a.1

The following tables shows the Plan’s proportionate share of the net pension liability over the
measurement period.
Increase (Decrease)
Plan Net
Plan Total
Plan Fiduciary
Pension Liability/
Pension Liability
Net Position
(Asset)
Balance at: 6/30/2021 (VD)
$
98,450,074
$ 100,679,272
$
(2,229,198)
Balance at: 6/30/2022 (MD)
104,761,934
89,952,304
14,809,630
Net Changes during 2021-22 $
6,311,860
$ (10,726,968)
$
17,038,828
Valuation Date (VD), Measurement Date (MD)

The City’s proportion of the net pension liability was determined by CalPERS using the output
from the Actuarial Valuation System and the fiduciary net position, as provided in the CalPERS
Public Agency Cost-Sharing Allocation Methodology Report, which is a publicly available report
that can be obtained at CalPERS’ website, at www.calpers.ca.gov. The City’s proportionate
share of the net pension liability for the Total Plan as of the June 30, 2021 and 2022
measurement dates was as follows:

Proportion - June 30, 2021
Proportion - June 30, 2022
Change - Increase (Decrease)

-0.04122%
0.12821%
0.16943%

Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the
Discount Rate

The following presents the City’s proportionate share of the net pension liability of the
Plan as of the measurement date, calculated using the discount rate of 6.9 percent, as well as
what the net pension liability would be if it were calculated using a discount rate that is
1 percentage-point lower (5.9 percent) or 1 percentage-point higher (7.9 percent) than the
current rate:
Plan's Net Pension
Liability/(Asset)
Miscellaneous
Safety
Total

Discount Rate
- 1% (5.90%)
$
13,483,283
15,706,986
$
29,190,269

-75112

Current Discount Rate
(6.90%)
$
6,835,844
7,973,786
$
14,809,630

Discount Rate
+ 1% (7.90%)
$
1,366,650
1,653,642
$
3,020,292

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

11) DEFINED BENEFIT PENSION PLAN (continued)
C) Proportionate Share of Net Pension Liability (continued)

5a.1

Amortization of Deferred Outflows and Deferred Inflows of Resources
Under GASB 68, gains and losses related to changes in total pension liability and fiduciary net
position are recognized in pension expense systematically over time.
The first amortized amounts are recognized in pension expense for the year the gain or loss
occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of
resources related to pensions and are to be recognized in future pension expense.
The amortization period differs depending on the source of the gain or loss:
Net difference between
projected and actual earnings
on pension plan investments

5-year straight-line amortization

All other amounts

Straight-line amortization over the expected average
remaining service lives (EARSL) of all members that
are provided with benefits (active, inactive and retired)
as of the beginning of the measurement period

The expected average remaining service lifetime (EARSL) is calculated by dividing the total
future service years by the total number of plan participants (active, inactive, and retired) in the
Public Agency Cost-Sharing Multiple-Employer Plan (PERF C).
The EARSL for PERF C for the measurement period ending June 30, 2022 is 3.7 years, which
was obtained by dividing the total service years of 574,665 (the sum of remaining service
lifetimes of the active employees) by 153,587 (the total number of participants: active, inactive,
and retired) in PERF C. Inactive employees and retirees have remaining service lifetimes equal
to 0. Total future service is based on the members’ probability of decrementing due to an event
other than receiving a cash refund.
D) Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related
to Pensions
As of the start of the measurement period (July 1, 2021), the City’s net pension asset was
$2,229,198. For the measurement period ending June 30, 2022 (the measurement date), the
City incurred a pension expense of $11,369,670.

-76113

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

11) DEFINED BENEFIT PENSION PLAN (continued)

5a.1

D) Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related
to Pensions (continued)
As of June 30, 2023, the City has deferred outflows and deferred inflows of resources related to
pensions as follows:

Changes of Assumptions
Differences between Expected and Actual Experience
Differences between Projected and Actual Investment
Earnings
Differences between Employer's Contributions and
Proportionate Share of Contributions
Change in Employer's Proportion
Pension Contributions Made Subsequent to
Measurement Date
Total

Deferred
Outflows of
Resources
$ 1,504,474
467,283
2,511,317

Deferred
Inflows of
Resources
$
178,531
-

8,124,016

4,907,279
-

1,682,095
$14,289,185

$ 5,085,810

The amounts above are net of outflows and inflows recognized in the 2021-22 measurement
period expense. Contributions subsequent to the measurement date of $1,682,095 reported
with deferred outflows of resources will be recognized as a reduction of the net pension liability
in the upcoming fiscal year. Other amounts reported as deferred outflows and deferred inflows
of resources related to pensions will be recognized in future pension expense as follows:

Deferred
outflows/ (inflows)
of Resources
$
2,253,867
2,299,456
1,433,992
1,533,965
$
7,521,280

Fiscal Year
Ending June 30:
2024
2025
2026
2027
2028
Thereafter
Total
E) Payable to the Pension Plan

At June 30, 2023, the City reported a payable of $0 for the outstanding amount of contributions
to the pension plan required for the year then ended.

-77114

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

12) OTHER POST EMPLOYMENT BENEFITS (OPEB)
Plan Description

5a.1

The postemployment benefit plan is a single-employer defined healthcare plan administrated by
the City. The City provides postretirement health and life insurance benefits, as provided for in
various collective bargaining agreements for retirees that meet certain criteria. The City pays a
contribution percentage of the employee’s premium for benefit coverage for all qualifying
employees. These costs are typically liquidated in the General, Water, and Wastewater Funds.
Retirees may not convert the benefit into an in-lieu payment to secure coverage under
independent plans. The plan does not issue a stand-alone report. The City funds the benefits on
a pay-as-you-go basis. No assets are accumulated in a trust.
Eligibility
The table below presents a summary of the basic participant information for the active and
retired participants covered under the terms of the Plan.
Valuation Date
6/30/2021
Participants eligible for OPEB

Inactive employees or beneficiaries currently receiving benefits
Inactive employees entitled to but not yet receiving benefit payments
Active employees
Total

59
121
180

Total OPEB Liability
The following tables show the components of the City’s annual OPEB cost, the amount paid by
the employer as benefits came due, and changes in the OPEB liability for fiscal year June 30,
2023. The City’s total OPEB liability of $3,929,484 was measured as of June 30, 2022, and was
determined by an actuarial valuation as of that date.

-78115

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

12) OTHER POST EMPLOYMENT BENEFITS (OPEB) (continued)
Actuarial Method and Assumptions

The total OPEB liability in the June 30, 2021 actuarial valuation was determined using the
following actuarial assumptions, applied to all periods included in the measurement, unless
otherwise specified.
Discount Rate
Inflation
Salary Increases
Investment Rate of Return
Mortality Rate

Healthcare Trend Rate

3.69%
2.30%
2.80% wage inflation plus seniority, merit, and promotion
salary increases based on CalPERS Experience Study and
Review of Actuarial Assumptions published in November
2021
N/A; OPEB Plan is unfunded
Based on CalPERS Experience Study and Review of
Actuarial Assumptions published in November 2021 for
Public Agency Miscellaneous and Police members
Based on 2021 Getzen model that reflects actual premium
increases through 20231, followed by 5.50% decreasing
gradually to an ultimate rate of 4.04% by 2075 for nonMedicare and 3.75% for all years for Medicare

Discount Rate
Under GASB 75, the discount rate used in valuing OPEB liabilities as of the Measurement Date
for an unfunded plan is a single rate that reflects a yield or index rate for 20-year tax-exempt
general obligation municipal bonds with an average rating of AA/Aa or higher (or equivalent
quality on another rating scale). For the current 2021 actuarial valuation, the municipal bond
index as of the Measurement Dates is 1.92%.

-79116

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

12) OTHER POST EMPLOYMENT BENEFITS (OPEB) (continued)
Change in Total OPEB Liability

Balance at June 30, 2022
(Valuation Date: June 30, 2021)
Changes recognized for the measurement period:
Service cost
Interest
Differences between expected and
actual experience
Changes of assumptions
Benefit payments
Net changes
Balance at June 30, 2023

Total OPEB
Liability
$
4,701,358

373,511
96,566
(21,124)
(1,129,631)
(91,196)
(771,874)
3,929,484

$

There is sensitivity of the total OPEB liability due to changes in the discount rate and healthcare
cost trend rates. The following presents the total OPEB liability of the City, as well as what the
City’s total OPEB liability would be if it were calculated using the discount and trend rate that
were 1 percentage point lower or 1 percentage point higher than the current discount and
healthcare cost trend rates.

Sensitivity of the Total OPEB Liability to changes in the Discount Rate

1% decrease in Discount Rate (2.69%)

Total OPEB Liability
$
4,516,288

Current Discount Rate (3.69%)

$

3,929,484

1% increase in Discount Rate (4.69%)

$

3,447,831

Sensitivity of the Total OPEB Liability to changes in the Healthcare Cost Trend Rates

1% decrease om Healthcare Cost Trend Rates

Total OPEB Liability
$
3,329,102

Current Healthcare Cost Trend Rates

$

3,929,484

1% increase in Healthcare Cost Trend Rates

$

4,699,225

-80117

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

12) OTHER POST EMPLOYMENT BENEFITS (OPEB) (continued)

OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to OPEB

For the fiscal year ended June 30, 2023, the City recognized OPEB expense of $171,451. At
June 30, 2023, the City reported deferred outflows of resources and deferred inflows of
resources related to OPEB from the following sources:

Changes between expected and actual experience
Changes of assumptions
Contributions to OPEB plan subsequent to the
measurement date
Total

Deferred Outflows
of Resources
$
196,896
434,342

Deferred Inflows
of Resources
$
1,376,509
1,241,936

105,944
$

737,182

$

2,618,445

Deferred outflows of resources related to contributions subsequent to the measurement date of
$105,944 will be recognized as a reduction of the total OPEB liability in the subsequent fiscal
year ended.
Amounts reported as deferred outflows of resources related to OPEB will be recognized as
OPEB expense as follows:

Fiscal Year
Ended June 30
2024
2025
2026
2027
2028
Thereafter
Total

Deferred
Outflows/(Inflows) of
Resources
$
(298,626)
(298,626)
(298,626)
(274,452)
(304,176)
(512,701)
$
(1,987,207)

-81118

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

13) SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT
AGENCY

On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”)
that provides for the dissolution of all redevelopment agencies in the State of California. This
action impacted the reporting entity of the City of Brawley (City) that previously had reported a
redevelopment agency within the reporting entity of the City as a blended component unit.
The Bill provides that upon dissolution of a redevelopment agency, either the city or other unit of
local government will agree to serve as the “successor agency” to hold the assets units they are
distributed to other units of state and local government. On January 10, 2012, the City Council
elected to become the Successor Agency for the former redevelopment agency in accordance
with the Bill as part of the City resolution number 12-001.
After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the
State of California cannot enter into new projects, obligations or commitments. Subject to the
control of a newly established oversight board, remaining assets can only be used to pay
enforceable obligations in existence as the date of the dissolution (including the completion of
any unfinished projects that were subject to legally enforceable contractual commitments).
In future fiscal years, successor agencies will only be allocated revenue in the amount that is
necessary to pay the estimated annual installment payments on enforceable obligations of
former redevelopment agency until all enforceable obligations of the prior redevelopment
agency have been paid in full and all assets have been liquidated.
A) Long-term debt of the Successor Agency as of June 30, 2023, consisted of the following:
Balance as of
June 30, 2022
Tax Allocation Bonds
$ 3,690,000
Unamortized premium
60,386
Deferred loss on refunding
(94,931)

Additions
$
-

Deletions
$ (200,000)
(4,026)
6,329

Balance as of
June 30, 2023
$ 3,490,000
56,360
(88,602)

Due Within
One Year
$
205,000
4,026
(6,329)

Totals

$

$

$ 3,457,758

$

$ 3,655,455

-

(197,697)

202,697

2016 Tax Allocation Refunding Bonds Payable
On October 3, 2006, the Community Redevelopment Agency issued $5,875,000 of 2006 Tax
Allocation Bonds. Interest is payable semiannually each April 1 and October 1 with principal due
each October 1 beginning in 2008 with final maturity in 2036. The bonds were issued with
interest rates varying between 3.65% and 5.00% Proceeds from the issue are to be used to
finance improvements, fund a reserve account, fund a capitalized interest account, and pay
costs of issuance. Tax increment revenue is pledged against the bonds.

-82119

5a.1

City of Brawley
Notes to Basic Financial Statements
June 30, 2023

13) SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT
AGENCY (continued)

On January 27, 2016 the Successor to the Community Redevelopment Agency issued
$4,800,000 of 2016 Tax Allocation Refunding Bonds to refund the 2006 Tax Allocation Bonds.
Interest is payable semiannually each April 1 and October 1 with principal due each October 1
beginning in 2016 with final maturity in 2036. The bonds were issued with interest rates varying
between 2.125% and 5.00%. Tax increment revenue is pledged against the bonds.
The scheduled annual minimum debt service requirements at June 30, 2023 are as follows:

Fiscal Year
Ended June 30,
2024
2025
2026
2027
2028
2029 - 2033
2034 - 2037
Totals

Principal
$ 205,000
215,000
220,000
225,000
235,000
1,250,000
1,140,000
$ 3,490,000

Interest
$
96,875
90,491
85,731
80,584
74,975
274,913
75,031
$ 778,600

Total
$ 301,875
305,491
305,731
305,584
309,975
1,524,913
1,215,031
$ 4,268,600

14) PRIOR PERIOD ADJUSTMENTS
A prior period adjustment was recognized in the government-wide statement of activities due to
implementation of GASB 96 Subscription Based Information Technology Arrangements.

Governmental Activities
Net position, beginning of year, as previously stated
Restatement due to new accounting pronouncement

$

50,403,172
273,655

Net position, beginning of year, as restated

$

50,676,827

Beginning balance - subscription asset
Beginning balance - subscription liability
Prior period restatement

$

730,754
(457,099)
273,655

-83120

$

5a.1
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121

5a.1
REQUIRED SUPPLEMENTARY INFORMATION

122

5a.1
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123

City of Brawley

5a.1

Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual
General Fund
For the Fiscal Year Ended June 30, 2023

Budget Amounts
Original
Final
REVENUES
Taxes:
Property tax
Sales and use tax
Utility users
Transient lodging
Franchise
Business license
Licenses and permits
Fines and forfeitures
Charges for services
Use of money and property
Intergovernmental
Miscellaneous

$

Total revenues

4,685,800
4,030,000
2,300,000
430,000
650,000
54,000
32,100
13,100
4,868,701
32,660
260,000
265,000

$

4,825,800
4,190,000
2,300,000
430,000
650,000
54,000
32,100
13,100
5,104,448
32,660
1,008,439
1,314,650

Actual
Amounts

$

5,104,446
4,770,324
2,657,345
484,779
657,498
66,538
56,071
14,803
5,102,359
85,415
769,990
306,520

Variance with
Final Budget

$

278,646
580,324
357,345
54,779
7,498
12,538
23,971
1,703
(2,089)
52,755
(238,449)
(1,008,130)

17,621,361

19,955,197

20,076,088

120,891

3,182,654
9,596,696
2,102,311
1,969,973
-

4,759,954
10,105,903
2,210,489
2,076,308
21,000

2,803,803
9,719,622
2,116,210
1,439,602
457,099

1,956,151
386,281
94,279
636,706
(436,099)

750,000
452,100

871,868
513,382

922,163
513,374

(50,295)
8

18,053,734

20,558,904

17,971,873

2,587,031

(432,373)

(603,707)

2,104,215

2,707,922

OTHER FINANCING SOURCES (USES)
Financed purchase
Subscription acquisitions
Transfers in
Transfers out

448,683
-

448,683
(33,310)

60,083
457,099
423,718
-

60,083
457,099
(24,965)
33,310

Total other financing sources (uses)

448,683

415,373

940,900

525,527

Net change in fund balance

16,310

(188,334)

3,045,115

3,233,449

Fund balance - beginning of fiscal year

5,598,209

5,598,209

5,598,209

EXPENDITURES
Current:
General government
Public safety
Culture and leisure
Community development
Capital outlay
Debt service:
Principal
Interest
Total expenditures
Excess of revenues over
(under) expenditures

Fund balance - end of fiscal year

$

5,614,519

-84124

$

5,409,875

$

8,643,324

$

3,233,449

City of Brawley

5a.1

Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual
Economic & Community Development Special Revenue Fund
For the Fiscal Year Ended June 30, 2023

Budget Amounts
Original
Final
REVENUES
Use of money and property
Intergovernmental
Miscellaneous

$

17,000
110,000
100

$

17,000
110,000
100

Actual
Amounts

$

107,643
3,317
-

Variance with
Final Budget

$

90,643
(106,683)
(100)

Total revenues

127,100

127,100

110,960

(16,140)

EXPENDITURES
Current:
Community development

114,100

114,100

156,541

(42,441)

Total expenditures

114,100

114,100

156,541

(42,441)

Net change in fund balance

13,000

13,000

(45,581)

(58,581)

Fund balance - beginning of fiscal year

7,639,060

7,639,060

7,639,060

-

$ 7,652,060

$ 7,652,060

$ 7,593,479

Fund balance - end of fiscal year

-85125

$

(58,581)

City of Brawley

5a.1

Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual
American Rescue Plan (ARPA) Special Revenue Fund
For the Fiscal Year Ended June 30, 2023

Budget Amounts
Original
Final
REVENUES
Use of money and property
Intergovernmental
Miscellaneous
Total revenues
EXPENDITURES
Current:
General government
Public safety
Capital outlay
Debt Service:
Principal
Interest
Total expenditures

$

10,000
3,137,028
3,147,028

$

10,000
3,137,028
-

Actual
Amounts

$

13,548
1,613,242
-

$

3,548
(1,523,786)
-

3,147,028

1,626,790

(1,520,238)

-

3,596,200
576,559
1,569,417

29,981
1,566,871

3,566,219
576,559
2,546

-

16,022
369

16,022
369

-

5,758,567

1,613,243

4,145,324
2,625,086

Net change in fund balance

3,147,028

(2,611,539)

13,547

Fund balance - beginning of fiscal year

49,203

49,203

49,203

$ 3,196,231

$ (2,562,336)

Fund balance - end of fiscal year

Variance with
Final Budget

-86126

$

62,750

-

$

2,625,086

City of Brawley

5a.1

Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual
Highway Relinquishment Special Revenue Fund
For the Fiscal Year Ended June 30, 2023

Budget Amounts
Original
Final
REVENUES
Use of money and property
Miscellaneous

$

Total revenues

60,000
-

$

60,000
-

Actual
Amounts

$

22,417
304,070

Variance with
Final Budget

$

(37,583)
304,070

60,000

60,000

326,487

266,487

40,000

41,700

116,730

(75,030)

Total expenditures

40,000

41,700

116,730

(75,030)

Excess of revenues over
(under) expenditures

20,000

18,300

209,757

191,457

OTHER FINANCING SOURCES (USES)
Transfers out

(562,550)

(560,850)

(547,352)

13,498

Total other financing sources (uses)

(562,550)

(560,850)

(547,352)

13,498

Net change in fund balance

(542,550)

(542,550)

(337,595)

204,955

Fund balance - beginning of fiscal year

635,825

635,825

635,825

-

EXPENDITURES
Current:
Public works

Fund balance - end of fiscal year

$

93,275

-87127

$

93,275

$

298,230

$

204,955

City of Brawley

5a.1

Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual
Measure D Special Revenue Fund
For the Fiscal Year Ended June 30, 2023

Budget Amounts
Original
Final
REVENUES
Use of money and property
Intergovernmental
Total revenues

$

25,000
1,500,000

$

25,000
1,500,000

Actual
Amounts

$

23,777
1,943,384

Variance with
Final Budget

$

(1,223)
443,384

1,525,000

1,525,000

1,967,161

442,161

333,409

354,123

342,074

12,049

333,409

354,123

342,074

12,049

1,191,591

1,170,877

1,625,087

454,210

OTHER FINANCING SOURCES (USES)
Transfers out

(2,055,467)

(2,532,083)

(948,944)

1,583,139

Total other financing sources (uses)

(2,055,467)

(2,532,083)

(948,944)

1,583,139

Net change in fund balance

(863,876)

(1,361,206)

676,143

2,037,349

Fund balance - beginning of fiscal year

7,089,135

7,089,135

7,089,135

$ 6,225,259

$ 5,727,929

$ 7,765,278

EXPENDITURES
Current:
Public works
Total expenditures
Excess of revenues over
(under) expenditures

Fund balance - end of fiscal year

-88128

$

2,037,349

5a.1

City of Brawley

Required Supplementary Information
Schedule of the City's Proportionate Share of the Net Pension Liability
Last Ten Years*

Measurement
Date
6/30/2014
6/30/2015
6/30/2016
6/30/2017
6/30/2018
6/30/2019
6/30/2020
6/30/2021
6/30/2022

Employer's
Proportion of
the Collective
Net Pension
Liability /
1
(Asset)
0.273%
0.256%
0.248%
0.242%
0.074%
0.072%
0.091%
-0.041%
0.128%

Employer's
Proportionate
Share of the
Collective Net
Pension Liability
/ (Asset)
$ 16,595,334
17,598,726
21,420,429
24,015,174
7,107,035
7,397,749
9,846,592
(2,229,198)
14,809,630

Covered
Payroll
$ 7,564,276
7,550,886
8,001,162
7,543,740
7,360,997
7,533,772
7,335,135
6,602,459
6,897,217

Employer's
Proportionate
Share of the
Collective Net
Pension Liability /
(Asset) as a
percentage of the
Covered Payroll
219.39%
233.07%
267.72%
318.35%
96.55%
98.19%
134.24%
-33.76%
214.72%

Pension Plan's
Fiduciary Net
Position as a
percentage of the
Total Pension
Liability / (Asset)
79.82%
77.27%
72.69%
71.71%
73.39%
73.37%
89.78%
102.26%
85.86%

* Measurement date 6/30/2014 (fiscal year 2015) was the first year of implementation. Additional years will be
presented as information becomes available.
1

Proportion of the net pension liability represents the plan's proportion of PERF C, which includes both the
Miscellaneous and Safety Risk Pools excluding the 1959 Survivors Risk Pool.

-89129

5a.1

City of Brawley
Required Supplementary Information
Schedule of Pension Contributions
Last Ten Years*

Fiscal Year
6/30/2015
6/30/2016
6/30/2017
6/30/2018
6/30/2019
6/30/2020
6/30/2021
6/30/2022
6/30/2023

Actuarially
Determined
Contribution
$ 1,783,377
1,806,003
2,313,745
925,723
951,338
997,419
1,273,362
1,614,504
1,682,095

Contributions in
Relation to the
Actuarially
Determined
Contribution
$ (1,783,377)
(1,806,003)
(2,313,745)
(17,806,372)
(951,338)
(997,419)
(1,273,362)
(1,614,504)
(1,682,095)

Contribution
Deficiency
(Excess)
$
(16,880,649)
-

Covered
Payroll
$ 7,550,886
8,001,162
7,543,740
7,360,997
7,533,772
7,335,135
6,602,459
6,897,217
7,346,248

Contributions
as a
Percentage of
Covered Payroll
23.62%
22.57%
30.67%
12.58%
12.63%
13.60%
19.29%
23.41%
22.90%

* Measurement date 6/30/2014 (fiscal year 2015) was the first year of implementation. Additional years will
be presented as information becomes available.
Notes to Schedule:
Changes in Benefit Terms: There were no changes to benefit terms that applied to all members of the
Public Agency Pool. Additionally, the figures above do not include any liability impact that may have
resulted from Golden Handshakes that occurred after the June 30, 2020 valuation date, unless the liability
impact is deemed to be material to the Public Agency Pool.
Changes in Assumptions: Effective with the June 30, 2021 valuation date (2022 measurement date), the
accounting discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of
return, CalPERS took into account long-term market return expectations as well as the expected pension
fund cash flows. Projected returns for all asset classes are estimated, combined with risk estimates, and
are used to project compound (geometric) returns over the long term. The discount rate used to discount
liabilities was informed by the long-term projected portfolio return. In addition, demographic assumptions
and the inflation rate assumption were changed in accordance with the 2021 CalPERS Experience Study
and Review of Actuarial Assumptions. There were no assumption changes for 2021. For 2020, the Plan
adopted a new amortization policy effective with the 2019 actuarial valuation. The new amortization policy
shortens the period over which actuarial gains and losses are amortized from 30 years to 20 years with the
payments computed as a level dollar amount. In addition, the new policy does not utilize a five-year rampup and ramp-down on UAL bases attributable to assumption changes and non-investment gains/losses.
The new policy also does not utilize a five-year ramp-down on investment gains/losses. These changes
apply only to new UAL bases established on or after June 30, 2019. There were no changes in
assumptions in 2019. In 2018, demographic assumptions and inflation rate were changed in accordance to
the CalPERS Experience Study and Review of Actuarial Assumptions December 2017. There were no
changes in the discount rate in 2019. In 2017, the accounting discount rate was reduced from 7.65 percent
to 7.15 percent. In 2016, there were no changes in the discount rate. In 2015, amounts reported reflect an
adjustment of the discount rate from 7.5 percent (net of administrative expense) to 7.65 percent (without a
reduction for pension plan administrative expense). In 2014, amounts reported were based on the 7.5
percent discount rate.

-90130

City of Brawley

5a.1

Required Supplementary Information
Schedule of Changes in Total OPEB Liability and Related Ratios
Last Ten Years*

Measurement Date (June 30)
Fiscal Year ended (June 30)

Total OPEB Liability
Service cost
Interest
Differences between expected and
actual experience
Changes of assumptions
Benefit payments
Net change in total OPEB liability
Total OPEB liability - beginning
Total OPEB liability - ending (a)

Covered-employee payroll
Total OPEB liability as a percentage of
covered-employee payroll

2022
2023

$

373,511
96,566

2021
2022

$

2020
2021

2019
2020

2018
2019

2017
2018

394,752
160,111

$ 326,673
174,584

$ 285,565
169,334

$ 273,166
155,924

$ 299,551
130,903

553,152
(5,805)
(167,303)
881,301
5,334,738
$ 6,216,039

383,528
161,809
(115,331)
884,905
4,449,833
$ 5,334,738

(38,747)
(94,476)
295,867
4,153,966
$ 4,449,833

(415,296)
(89,254)
(74,096)
4,228,062
$ 4,153,966

$

(21,124)
(1,129,631)
(91,196)
(771,874)
4,701,358
3,929,484

$

(1,805,786)
(111,530)
(152,228)
(1,514,681)
6,216,039
4,701,358

$

6,577,373

$

6,322,852

$ 8,914,601

$ 8,732,808

$ 7,807,710

$ 8,037,184

74.36%

69.73%

61.09%

56.99%

51.68%

59.74%

* Measurement date 6/30/2017 (fiscal year 2018) was the first year of implementation. Additional years will be presented as
information becomes available.

Notes to schedule:
Funding Policy : The City funds the benefits on a pay-as-you-go basis. No assets are accumulated in a trust.
Contributions are fixed and not based on a measure of pay, therefore covered-employee payroll is used in the schedule.
Changes in assumptions :
Single Equivalent Discount Rate (SEDR) was increased from 1.92% as of June 30, 2021 to 3.69% as of June 30, 2022 based
on the updated municipal bond index, which caused a decrease in the liability.
Second year health care trend rates have been updated to reflect actual premium increases from 2022 to 2023, which caused
a slight decrease in the liability.

-91131

City of Brawley
Note to Required Supplementary Information
June 30, 2023

1) BUDGETS AND BUDGETARY DATA

5a.1

A key element of the City’s financial management process is the preparation of the annual
budget. Each year the City Manager presents to City Council a proposed budget, which includes
all current balances and expected revenues and other financing sources of the City, and
describes by department how those resources will be utilized. Under terms of various grant and
financing agreements, the budget is to be adopted by the end of June, prior to the beginning of
each fiscal year. The budget is adopted by motion of the City Council, and if amended, generally
is done by resolution.
Budgets for the General and Special Revenue Funds are adopted on a basis substantially
consistent with the accounting principles generally accepted in the United States of America
(US GAAP). Accordingly, actual revenues and expenditures can be compared with the related
budgeted amounts without any significant reconciling items.
All appropriations lapse at the end of the fiscal year to the extent that they have not been
expended.
General Budget Policies
The City Council approves each year’s budget submitted by the City Manager prior to the
beginning of the new fiscal year. The Council conducts public meetings prior to its adoption. The
budget is prepared by fund, function and activity and includes information on the past fiscal
year, current year estimates and requested appropriations for the next fiscal year. Supplemental
appropriations, when required during the period are also approved by the Council.
Intradepartmental budget changes are approved by the City Manager. Expenditures may not
exceed appropriations at the departmental level. At fiscal year-end, all operating budget
appropriations lapse. During the fiscal year, several supplementary appropriations were
necessary.

-92132

5a.1
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133

5a.1
SUPPLEMENTARY INFORMATION

134

5a.1
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135

City of Brawley

5a.1

Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual
Development Impact Capital Projects Fund
For the Fiscal Year Ended June 30, 2023

Budget Amounts
Original
Final
REVENUES
Charges for services
Use of money and property

$

823,000
15,850

$

Actual
Amounts

823,000
15,850

$ 1,238,962
66,656

Variance with
Final Budget

$

415,962
50,806

Total revenues

838,850

838,850

1,305,618

466,768

EXPENDITURES
Current:
General government
Public safety
Culture and leisure
Community development
Capital outlay

8,000
9,000
6,000
35,210
1,722,000

8,000
9,000
6,000
65,210
3,327,395

2,440
32,899
26,354

8,000
9,000
3,560
32,311
3,301,041

Total expenditures

1,780,210

3,415,605

61,693

3,353,912

Net change in fund balance

(941,360)

(2,576,755)

1,243,925

3,820,680

Fund balance, beginning of year

8,054,038

8,054,038

8,054,038

$ 7,112,678

$ 5,477,283

$ 9,297,963

Fund balance, end of year

-93136

$

3,820,680

City of Brawley

5a.1

Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual
Streets Capital Projects Fund
For the Fiscal Year Ended June 30, 2023

Budget Amounts
Original
Final
REVENUES
Intergovernmental
Miscellaneous

$

Total revenues

3,104,440
2,707,079

$

3,104,440
2,305,979

Actual
Amounts

$

246,615
-

Variance with
Final Budget

$

(2,857,825)
(2,305,979)

5,811,519

5,410,419

246,615

(5,163,804)

8,826,808

8,902,324

29,340
2,529,204

(29,340)
6,373,120

Total expenditures

8,826,808

8,902,324

2,558,544

6,343,780

Excess of revenues over
(under) expenditures

(3,015,289)

(3,491,905)

(2,311,929)

1,179,976

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out

3,015,289
-

3,491,905
(29,340)

1,496,296
-

(1,995,609)
29,340

Total other financing sources (uses)

3,015,289

3,462,565

1,496,296

(1,966,269)

-

(29,340)

(815,633)

(786,293)

544,424

544,424

544,424

-

EXPENDITURES
Current:
Public works
Capital outlay

Net change in fund balance
Fund balance, beginning of year
Fund balance (deficit), end of year

$

544,424

-94137

$

515,084

$

(271,209)

$

(786,293)

City of Brawley
Description
Nonmajor Governmental Funds
June 30, 2023

Special Revenue Funds

5a.1

Special Revenue Funds are used to account for specific revenues that are legally restricted for
particular purposes.
Gas Tax Fund – To account for City’s share of state gas tax revenue restricted for street
improvements and maintenance.
Public Transport Fund – To account for revenue received from the State under Article 8(e)
Local, which is restricted for capital expenditures to acquire vehicles and related equipment, bus
shelters, benches, communication equipment, and for meeting public transportation needs.
Road Maintenance Fund – To account for revenue derived from the Road Repair and
Accountability Act (RMRA) of 2017 (SB1). Uses are restricted to street improvements and
maintenance.
Pedestrian & Bicycle Facilities Fund – To account for revenue received from the State under
Article 3 of the Transportation Development Act (Section 99234 of the Public Utilities Code).
Uses are restricted to facilities for exclusive use by pedestrians and bicycles.
Downtown Parking Fund – To account for fees collected from merchants in the downtown
business district to provide parking facilities in the downtown area.
Local Law Enforcement Fund – To account for revenues received by the City as a result of its
participation in a task force with other law enforcement agencies in the area, and to account for
revenues of various federal and state grants for law enforcement.
Assessment Districts Fund – To account for the collection of assessments from property
owners and the associated expenditures for the maintenance of landscaped areas within the
district, and to account for revenues and expenditures of Community Facilities Districts (CFD).
Business License Fund – To account for revenue the State mandated $4 business license fee
associated with ADA compliance under Assembly Bill 1379 (2017). These revenues are
remitted to the State of California.
CDBG - Sr. Citizen Utility Grant – To account for revenue received from a utility assistance
grant received for COVID impacted senior citizens.
Capital Projects Funds
Capital Projects funds account for financial resources to be used for the acquisition or
construction of major capital facilities.
Park Projects – This fund accounts for grant funding and contributions that are to be used on
parks capital improvements projects.

-95138

5a.1

City of Brawley
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2023

Special Revenue Funds
Public
Transport

Gas Tax
ASSETS
Cash and investments
Restricted cash and investments with fiscal agents
Interest receivable
Due from other governments
Total assets
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
Liabilities:
Accounts payable
Accrued liabilities
Advances from others
Due to other funds

Road
Maintenance

Pedestrian
& Bicycle
Facilities

$

63,292

$

264,599
460
123,042

$ 1,998,927
3,284
53,982

$

209,487
319
53,487

$

63,292

$

388,101

$ 2,056,193

$

263,293

$

44,082
4,981
383,908
536,436

$

205
-

$

$

-

Total liabilities

969,407

-

205

-

-

-

123,042

-

53,487

Fund balances:
Restricted for:
Streets and roads
Public safety
Community development
CFD improvements and maintenance
Unassigned

(906,115)

264,854
-

2,056,193
-

209,806
-

Total fund balance (deficit)

(906,115)

264,854

2,056,193

209,806

388,101

$ 2,056,193

Deferred inflows of resources:
Unavailable revenues

Total liabilities, deferred inflows of
resources, and fund balances

$

63,292

-96139

$

$

263,293

5a.1
(continued)

Special Revenue Funds
Local Law
Enforcement

Assessment
Districts

$

5,034
8
-

$

216,254
301
12,521

$

1,158,853
179,191
1,858
120

$

13,831
44
-

$

21,667
-

$

5,042

$

229,076

$

1,340,022

$

13,875

$

21,667

$

-

$

40,642
-

$

6,871
-

$

54

$

-

$

-

40,642

6,871

-

-

-

5,042
-

188,434
-

5,042

188,434

5,042

$

229,076

$

Business
License

CDBG - Sr.
Citizen Utility
Grant

Downtown
Parking

54

-

-

-

1,333,151
-

13,821
-

21,667
-

1,333,151

13,821

21,667

1,340,022

$

13,875

-97140

$

21,667

5a.1
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141

5a.1

City of Brawley
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2023

(concluded)

Capital
Projects Fund

ASSETS
Cash and investments
Restricted cash and investments with fiscal agents
Interest receivable
Due from other governments
Total assets
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
Liabilities:
Accounts payable
Accrued liabilities
Unearned revenue
Due to other funds

Park Projects

Total Nonmajor
Governmental
Funds

$

33,310
-

$

3,921,962
179,191
6,274
306,444

$

33,310

$

4,413,871

$

-

$

91,854
4,981
383,908
536,436

Total liabilities

-

1,017,179

-

176,529

Fund balances:
Restricted for:
Streets and roads
Public safety
Community development
CFD improvements and maintenance
Unassigned

33,310
-

2,530,853
193,476
68,798
1,333,151
(906,115)

Total fund balance (deficit)

33,310

3,220,163

Deferred inflows of resources:
Unavailable revenues

Total liabilities, deferred inflows of
resources, and fund balances

$

33,310

-98142

$

4,413,871

5a.1

City of Brawley

Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Nonmajor Governmental Funds
For the Fiscal Year Ended June 30, 2023

Special Revenue Funds
Public
Transport

Gas Tax
REVENUES
Property tax
Charges for services
Use of money and property
Intergovernmental
Miscellaneous

$

Total revenues

109
708,686
67,293

$

474
-

Road
Maintenance

Pedestrian
& Bicycle
Facilities

$

$

4,369
594,629
-

649
-

776,088

474

598,998

649

1,383,916
-

22,723
-

-

-

10,112
1,731

-

-

-

Total expenditures

1,395,759

22,723

-

-

Excess of revenues over
(under) expenditures

(619,671)

(22,249)

598,998

649

OTHER FINANCING SOURCES (USES)
Transfer out

(22,852)

-

-

-

Total other financing sources (uses)

(22,852)

-

-

-

Net change in fund balance

(642,523)

(22,249)

598,998

649

(263,592)

287,103

1,457,195

209,157

264,854

$ 2,056,193

$ 209,806

EXPENDITURES
Current:
Public safety
Community development
Public works
Capital outlay
Debt Service:
Principal
Interest

Fund balance (deficit) - beginning of fiscal year
Fund balance (deficit) - end of fiscal year

$

-99143

(906,115)

$

5a.1
(Continued)

Special Revenue Funds
Downtown
Parking

Local Law
Enforcement

Assessment
Districts

$

$

$

$

665
12
-

-

Business
License
$

4,570
(13,164)
-

CDBG - Sr.
Citizen Utility
Grant

96
526,044
-

259,802
2,613
216,713
-

$

124
123,393
-

677

526,140

479,128

(8,594)

123,517

-

259,886
744,000

43,354
-

450
-

-

-

-

-

-

-

-

1,003,886

43,354

450

-

677

(477,746)

435,774

(9,044)

123,517

-

(51)

(226,632)

-

-

-

(51)

(226,632)

-

-

677

(477,797)

209,142

(9,044)

123,517

4,365

666,231

1,124,009

22,865

(101,850)

188,434

$ 1,333,151

5,042

$

$

13,821

-100144

$

21,667

5a.1

City of Brawley

Combining Statement of Revenues, Expenditures, and Changes in Fund Balances
Nonmajor Governmental Funds
For the Fiscal Year Ended June 30, 2023
(concluded)

Capital
Projects Fund

REVENUES
Property tax
Charges for services
Use of money and property
Intergovernmental
Miscellaneous

Park Projects

Total Nonmajor
Governmental
Funds

$

$

Total revenues

33,310
-

259,802
5,235
(4,718)
2,202,775
67,293

33,310

2,530,387

-

259,886
43,354
1,407,089
744,000

-

10,112
1,731

-

2,466,172

33,310

64,215

OTHER FINANCING SOURCES (USES)
Transfer out

-

(249,535)

Total other financing sources (uses)

-

(249,535)

33,310

(185,320)

-

3,405,483

EXPENDITURES
Current:
Public safety
Community development
Public works
Capital outlay
Debt Service:
Principal
Interest
Total expenditures
Excess of revenues over
(under) expenditures

Net change in fund balance
Fund balance (deficit) - beginning of fiscal year
Fund balance (deficit) - end of fiscal year

$

-101145

33,310

$

3,220,163

5a.1

City of Brawley
Internal Service Funds
June 30, 2023

Internal Service Funds

Internal service funds are used to account for the financing of goods and services provided by
one department or agency to other departments or agencies of the government and to other
government units, on a cost reimbursement basis.

Maintenance Fund – To account for the costs of maintenance of the City’s fleet of vehicles and
certain public facilities.
Risk Management Fund – To account for the costs of providing insurance, including risks
retained by the City, for general liability, property damage, unemployment benefits, workers’
compensation and employee health benefits. This fund also finances postemployment health
care benefits provided to retirees and to former employees.

-102146

City of Brawley
Internal Service Funds
Combining Statement of Net Position
June 30, 2023

ASSETS
Current assets:
Cash and investments
Interest receivable
Due from other governments
Loans receivable
Total current assets

5a.1

Maintenance

Risk
Management

Total Internal
Service Funds

$

$

$

Noncurrent assets:
Capital assets:
Construction in progress
Depreciable assets
Total capital assets

1,400,614
2,301
1,402,915

2,350
3,282
5,632

1,400,614
2,301
2,350
3,282
1,408,547

11,138
3,522,519
3,533,657

-

11,138
3,522,519
3,533,657

Less accumulated depreciation

(2,431,819)

-

(2,431,819)

Net capital assets

1,101,838

-

1,101,838

Total noncurrent assets

1,101,838

-

1,101,838

Total assets

2,504,753

5,632

2,510,385

LIABILITIES
Current liabilities:
Accounts payable
Accrued liabilities
Due to other funds
Total current liabilities

(77)
(77)

1,441
4
417,773
419,218

1,364
4
417,773
419,141

Total liabilities

(77)

419,218

419,141

1,101,838
1,402,992
2,504,830

(413,586)
(413,586)

1,101,838
989,406
2,091,244

NET POSITION
Net investment in capital assets
Unrestricted
Total net position

$

-103147

$

$

City of Brawley

5a.1

Internal Service Funds
Combining Statement of Revenues, Expenses, and Changes in Net Position
For the Fiscal Year Ended June 30, 2023

Maintenance
REVENUES
Charges for services

$

-

Risk
Management

$

97,230

Total

$

97,230

EXPENSES
Salary and benefits
Supplies and services
Depreciation

75,705
16,039
138,844

38,225
-

75,705
54,264
138,844

Total expenses

230,588

38,225

268,813

Operating income (loss)

(230,588)

59,005

(171,583)

3,368

-

3,368

Total non-operating revenue

3,368

-

3,368

Net income (loss) before transfers

(227,220)

59,005

(168,215)

(5,718)

-

(5,718)

(232,938)

59,005

(173,933)

2,737,768

(472,591)

2,265,177

(413,586)

$ 2,091,244

NON- OPERATING REVENUE (EXPENSES)
Use of money and property

Transfers out
Change in net position
Net position (deficit), beginning of fiscal year
Net position (deficit), end of fiscal year

$ 2,504,830

-104148

$

City of Brawley
Internal Service Funds
Combining Statement of Cash Flows
For the Fiscal Year Ended June 30, 2023

Maintenance
CASH FLOWS FROM OPERATING ACTIVITIES:
Cash received from users
Cash payments to suppliers and contractors
Cash payments for employees and benefit programs
Net cash provided (used) by operating activities

$

CASH FLOWS FROM NON-CAPITAL
FINANCING ACTIVITIES:
Transfers
Loan repayment issuance
Interfund borrowing (repayment)
Net cash used by non-capital
financing activities

(16,846)
(78,737)
(95,583)

5a.1
Risk
Management

$

94,880
(38,702)
4
56,182

Totals

$

94,880
(55,548)
(78,733)
(39,401)

(5,718)
-

1,303
(57,485)

(5,718)
1,303
(57,485)

(5,718)

(56,182)

(61,900)

CASH FLOWS FROM INVESTING ACTIVITIES:
Use of money and property
Net cash provided (used) by investing activities

1,775
1,775

-

1,775
1,775

NET INCREASE (DECREASE) IN CASH AND
CASH EQUIVALENTS

(99,526)

-

(99,526)

1,500,140

-

1,500,140

CASH AND CASH EQUIVALENTS,
BEGINNING OF FISCAL YEAR
CASH AND CASH EQUIVALENTS,
END OF FISCAL YEAR

$

-105149

1,400,614

$

-

$

1,400,614

City of Brawley
Internal Service Funds
Combining Statement of Cash Flows (Continued)
For the Fiscal Year Ended June 30, 2023

Maintenance
Reconciliation of operating income (loss) to net cash
provided (used) by operating activities
Operating income (loss)
Adjustments to reconcile operating income (loss) to
net cash provided (used) by operating activities:
Depreciation
Increase (decrease) in due from other governments
Increase (decrease) in accounts payable and
accrued liabilities

$

Total adjustments
Net cash provided (used) by operating activities

$

-106150

(230,588)

5a.1
Risk
Management

$

59,005

Totals

$

(171,583)

138,844
-

(2,350)

138,844
(2,350)

(3,839)

(473)

(4,312)

135,005

(2,823)

132,182

(95,583)

$

56,182

$

(39,401)

5a.1
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151

5a.2
CITY OF BRAWLEY
LOCAL TRANSPORTATION FUNDS – NON-TRANSIT
FINANCIAL STATEMENTS
June 30, 2023

152

CITY OF BRAWLEY
LOCAL TRANSPORTATION FUNDS – NON-TRANSIT
TABLE OF CONTENTS
JUNE 30, 2023

5a.2
Page

LOCAL TRANSPORTATION FUNDS – NON-TRANSIT
Independent Auditor’s Report

1

Financial Statements
Balance Sheet

4

Statement of Revenues, Expenditures, and Changes in Fund Balances

5

Notes to Financial Statements

6

Supplementary Information
Schedule of Revenues, Expenditures, and Changes in Fund Balance –
Budget and Actual – Article 8(e)

8

Schedule of Revenues, Expenditures, and Changes in Fund Balance –
Budget and Actual – Article 3

9

Independent Auditors’ 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

10

153

5a.2
Independent Auditor’s Report
City Council of the
City of Brawley
Brawley, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the Local Transportation Funds
Non-Transit of the City of Brawley, California (City) as of and for the fiscal
years ended June 30, 2023, which collectively comprise the Local
Transportation Funds Non-Transit 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 financial position of the Local Transportation Funds
Non-Transit as of June 30, 2023, and the changes in financial position for
the fiscal 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
(GAS), 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.
Emphasis of Matter
As discussed in Note 1, the financial statements present only the Local
Transportation Funds Non-Transit of the City of Brawley and do not purport
to, and do not, present fairly the financial position of the City of Brawley as
of June 30, 2023, the changes in its financial position, or, where applicable,
its cash flows for the fiscal year then ended in accordance with accounting
principles generally accepted in the United States of America. Our opinions
are not modified with respect to this matter.

-1154

Responsibilities of Management for the Financial Statements

5a.2

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 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 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.
Report on Summarized Comparative Information
We have previously audited the City’s 2022 financial statements, and we expressed unmodified opinions
on the respective financial statements of the Local Transportation Funds Non-Transit in our report dated
April 11, 2024. In our opinion, the summarized comparative information presented herein as of and for the
year ended June 30, 2022, is consistent, in all material respects, with the audited financial statements
from which it has been derived.
Other Matter
Prior Year Comparative Information
The financial statements include summarized prior-year comparative information. Such information does
not include sufficient detail to constitute a presentation in conformity with accounting principles generally
accepted in the United States of America. Accordingly, such information should be read in conjunction
with the Local Transportation Funds Non-Transit’s financial statements for the year ended June 30, 2022,
from which such summarized information was derived.
Auditor’s Responsibilities 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 and GAS 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.

-2-

155

In performing an audit in accordance with GAAS and GAS, we:








5a.2

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 Transportation Fund’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 Transportation Fund’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.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the Local Transportation Funds NonTransit of the City of Brawley. The accompanying supplementary information, such as the Schedule of
Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual are presented for
purposes of additional analysis and are not a required part of the basic financial statements. Such
information is the responsibility of management and was derived from and relates directly to the
underlying accounting and other records used to prepare the basic financial statements. The information
has been subjected to the auditing procedures applied in the audit of the basic financial statements and
certain additional procedures, including comparing and reconciling such information directly to the
underlying accounting and other records used to prepare the basic financial statements or to the basic
financial statements themselves, and other additional procedures in accordance with auditing standards
generally accepted in the United States of America. In our opinion, the supplementary information is 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 July 8, 2024,
on our consideration of the City’s internal control over the Local Transportation Funds Non-Transit’s
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 solely to describe the
scope of our testing of internal control over financial reporting and compliance and the results of that
testing, and not to provide an opinion on the effectiveness of 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 the Local Transportation Funds Non-Transit’s
financial reporting and compliance.

San Bernardino, California
July 8, 2024

-3-

156

CITY OF BRAWLEY
LOCAL TRANSPORTATION FUNDS – NON-TRANSIT
BALANCE SHEET
JUNE 30, 2023
(WITH COMPARATIVE DATA FOR PRIOR YEAR)

ASSETS
Cash and investments
Interest receivable
Due from other governments
Total Assets

5a.2
2022

Bus Benches
and
Shelters Fund
Article 8(e)

2023
Pedestrians
and Bicycles
Fund
Article 3

$

264,599
460
123,042

$

209,487
319
53,487

$

474,086
779
176,529

$

498,476
236
87,924

$

388,101

$

263,293

$

651,394

$

586,636

$

205

$

-

$

205

$

2,452

Total

Total

LIABILITIES, DEFERRED INFLOWS,
AND FUND BALANCES
LIABILITIES
Accounts payable
Total Liabilities

205

-

205

2,452

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue

123,042

53,487

176,529

87,924

Total Deferred Inflows of Resources

123,042

53,487

176,529

87,924

FUND BALANCES
Restricted for transportation

264,854

209,806

474,660

496,260

Total Fund Balances

264,854

209,806

474,660

496,260

Total Liabilities, Deferred Inflows,
and Fund Balances

$

388,101

$

263,293

$

651,394

The accompanying notes are an integral part of these financial statements.
-4-

157

$

586,636

CITY OF BRAWLEY
LOCAL TRANSPORTATION FUNDS – NON-TRANSIT

5a.2

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
(WITH COMPARATIVE DATA FOR PRIOR YEAR)

REVENUES
Use of money and property

Bus Benches
and
Shelters Fund
Article 8(e)

2023
Pedestrians
and Bicycles
Fund
Article 3

$

$

474

649

2022

Total
$

1,123

Total
$

(7,497)

Total Revenues

474

649

1,123

(7,497)

EXPENDITURES
Salaries and wages
Supplies and materials
Services

1,172
18,734
2,817

-

1,172
18,734
2,817

10,527
12,789
15,803

Total Expenditures

22,723

-

22,723

39,119

Excess of Revenues Over (Under) Expenditures

(22,249)

649

(21,600)

(46,616)

Fund balances, beginning of year

287,103

209,157

496,260

542,876

Fund balances, end of year

$

264,854

$

209,806

$

474,660

The accompanying notes are an integral part of these financial statements.
-5-

158

$

496,260

CITY OF BRAWLEY
LOCAL TRANSPORTATION FUNDS – NON-TRANSIT
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023

NOTE 1:

5a.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Financial Reporting Entity
The Local Transportation Funds – Non-Transit are special revenue funds of the City of Brawley
(City) and the financial statements of the funds are included in the basic financial statements of
the City. The financial statement of the Local Transportation Funds do not purport to present the
financial position or results of operations of the City of Brawley, California.
The accounting policies of the Transportation Funds are in conformity with generally accepted
accounting principles in the United States applicable to governmental units. The Governmental
Accounting Standards Board (GASB) is the accepted standard-setting body for establishing
accounting and financial reporting principles.
Basis of Accounting
The Local Transportation Funds – Non-Transit are accounted for using the current financial
resources measurement focus and the modified accrual basis of accounting whereby revenues
are recognized when they become both measurable and available to finance expenditures of
the current period and expenditures are generally recognized when the related fund liabilities
are incurred. The City considers all revenues reported in the governmental funds to be available
if the revenues are collected within sixty days after fiscal year-end. Expenditures are recorded
when the related fund liability is incurred, except for principal and interest on long-term debt,
claims and judgments, and compensated absences, which are recognized as expenditures to
the extent that they have matured.
Grant revenues are recognized in the fiscal year in which all eligibility requirements are met.
Under the terms of grant agreements, the City may fund certain programs with a combination of
cost-reimbursement grants, categorical block grants, and general revenues. Thus, both
restricted and unrestricted net position may be available to finance program
expenditures/expenses. The City’s policy is to first apply restricted grant resources to such
programs, followed by general revenues if necessary.
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting
principles in the United States requires management to make estimates and assumptions that
affect certain reported amounts and disclosures. Accordingly, actual results could differ from
those estimates.

-6159

CITY OF BRAWLEY
LOCAL TRANSPORTATION FUNDS – NON-TRANSIT
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2023

NOTE 1:

5a.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Cash and Cash Equivalents
The City considers cash and cash equivalents as short term, highly liquid investments that are
both readily convertible to known amounts of cash and so near their maturity that they present
insignificant risk of changes in value because of changes in interest rates. The City follows the
practice of pooling cash and investments of all funds except for funds required to be held by
outside fiscal agents under the provisions of bond indentures and funds for the Successor
Agency to the Brawley Community Redevelopment Agency. Cash equivalents have an original
maturity date of three months or less from the date of purchase. The cash and investments
reported in the Local Transportation Funds-Non-Transit are part of the City's pooled cash and
investments. The Local Transportation Funds-Non-Transit does not own individual investments.
NOTE 2:

INTERGOVERNMENTAL ALLOCATION – TDA/LTF

The City was allocated the following funds:

Article

Fund

Section

8(e)
3

LTF
LTF

99233.3
99234

$ 123,042
53,487
$ 176,529

As of June 30, 2023, the intergovernmental allocation is recorded as unavailable revenue.
NOTE 3:

INTERNAL ACCOUNTING CONTROL

As part of our audit, procedures were performed of the City’s system of internal accounting
control to the extent we considered necessary to evaluate the system as required by auditing
standards generally accepted in the United States of America. Under these standards, the
purpose of such evaluation is to establish a basis for reliance on the system of internal
accounting control in determining the nature, timing, and extent of other auditing procedures
that are necessary for expressing an opinion on the financial statements. No material
weaknesses in internal control were discovered.

-7160

5a.2
SUPPLEMENTARY INFORMATION

161

CITY OF BRAWLEY
LOCAL TRANSPORTATION FUNDS – NON-TRANSIT

5a.2

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL – ARTICLE 8(e)
FOR THE FISCAL YEAR ENDED JUNE 30, 2023

Final
Budget
REVENUES
Use of money and property
Intergovernmental - TDA/LTF

$

1,000
60,000

Actual
$

474
-

Variance
with Final
Budget

$

(526)
(60,000)

Total Revenues

61,000

474

(60,526)

EXPENDITURES
Salaries and wages
Supplies and materials
Services

8,250
16,700
2,400

1,172
18,734
2,817

7,078
(2,034)
(417)

Total Expenditures

27,350

22,723

4,627

Excess of Revenues Over (Under) Expenditures

33,650

(22,249)

(55,899)

OTHER FINANCING SOURCES (USES)
Transfers out

80,000

-

80,000

Total other financing sources (uses)

80,000

-

80,000

Net change in fund balance

113,650

(22,249)

24,101

Fund balance, beginning of year

287,103

287,103

-

Fund balance, end of year

$

-8-

162

400,753

$

264,854

$

24,101

CITY OF BRAWLEY
LOCAL TRANSPORTATION FUNDS – NON-TRANSIT

5a.2

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL – ARTICLE 3
FOR THE FISCAL YEAR ENDED JUNE 30, 2023

Final
Budget
REVENUES
Use of money and property
Intergovernmental - TDA/LTF

$

Total Revenues

1,500
26,000

Actual
$

649
-

Variance
with Final
Budget

$

(851)
(26,000)

27,500

649

(26,851)

-

-

-

27,500

649

(26,851)

OTHER FINANCING SOURCES (USES)
Transfers out

(317,272)

-

317,272

Total other financing sources (uses)

(317,272)

-

317,272

Net change in fund balance

(289,772)

649

290,421

Fund balance, beginning of year

209,157

209,157

EXPENDITURES
Excess of Revenues Over (Under) Expenditures

Fund balance, end of year

$

-9-

163

(80,615)

$

209,806

$

290,421

5a.2

INDEPENDENT AUDITORS’ 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
City Council of the
City of Brawley
Brawley, California

We have audited, in accordance with the auditing standards generally
accepted in the United States of America and the standards applicable to
financial audits contained in Government Auditing Standards issued by the
Comptroller General of the United States, the financial statements of the
Local Transportation Funds Non-Transit of the City of Brawley, California
(the City), as of and for the year ended June 30, 2023, and the related notes
to the financial statements, which collectively comprise the City’s Local
Transportation Funds Non-Transit’s basic financial statements, and have
issued our report thereon dated July 8, 2024.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we
considered the City’s internal control over the Local Transportation Funds
Non-Transit’s financial reporting (internal control) as a basis for designing
audit procedures that are appropriate in the circumstances for the purpose
of expressing our opinions on the financial statements, but not for the
purpose of expressing an opinion on the effectiveness of the City’s internal
control. Accordingly, we do not express an opinion on the effectiveness of
the City’s internal control.
A deficiency in internal control exists when the design or operation of a
control does not allow management or employees, in the normal course of
performing their assigned functions, to prevent, or detect and correct,
misstatements, on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control, such that there is a
reasonable possibility that a material misstatement of the entity’s financial
statements will not be prevented, or detected and corrected, on a timely
basis. A significant deficiency is a deficiency, or a combination of
deficiencies, in internal control that is less severe than a material weakness,
yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in
the first paragraph of this section and was not designed to identify all
deficiencies in internal control that might be material weaknesses or,
significant deficiencies. Given these limitations, during our audit we did not
identify any deficiencies in internal control that we consider to be material
weaknesses. However, material weaknesses or significant deficiencies may
exist that were not identified.

-10164

5a.2

Report on Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Local Transportation Funds Non-Transit’s
financial statements are free from material misstatement, we performed tests of its compliance with
certain provisions of laws, regulations, contracts, and grant agreements, including Transportation
Development Act §99400 (a), the California Code of Regulations, and the rules and regulations of the
Imperial Valley Association of Governments. In our audit, we performed, to the extent applicable, the
tasks contained in Section 6664 of Title 21 of the California Code of Regulations, noncompliance with
which could have a direct and material effect on the financial statements. However, providing an opinion
on compliance with those provisions was not an objective of our audit, and accordingly, we do not
express such an opinion. The results of our tests disclosed no instances of noncompliance or other
matters that are required to be reported under Government Auditing Standards, including §99400 (a), the
California Code of Regulations, and the rules and regulations of the Imperial Valley Association of
Governments. In our audit, we performed, to the extent applicable, the tasks contained in Section 6664 of
Title 21 of the California Code of Regulations.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance
and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal
control or on compliance. This report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the City’s internal control and compliance. Accordingly,
this communication is not suitable for any other purpose.

San Bernardino, California
July 8, 2024

-11165

5a.3
City of Brawley
Brawley, California
Single Audit Report on Federal Awards
Year Ended June 30, 2023

166

CITY OF BRAWLEY
SINGLE AUDIT REPORT ON FEDERAL AWARDS
YEAR ENDED JUNE 30, 2023
TABLE OF CONTENTS

5a.3
Page

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

1

Report on Compliance for Each Major Federal Program; Report on
Internal Control Over Compliance; and Report on Schedule of
Expenditures of Federal Awards Required by the Uniform Guidance

3

Schedule of Expenditures of Federal Awards

7

Notes to the Schedule of Expenditures of Federal Awards

8

Schedule of Findings and Questioned Costs

9

Summary Schedule of Prior Audit Findings

13

Corrective Action Plan

14

167

5a.3

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
Independent Auditor's Report
To the Honorable City Council
City of Brawley
Brawley, California

We have audited, in accordance with auditing standards generally
accepted in the United States of America and the standards
applicable to financial audits contained in Government Auditing
Standards issued by the Comptroller General of the United States,
the financial statements of the governmental activities, the businesstype activities, the aggregate remaining fund information and each
major fund of the City of Brawley (the City) as of and for the year
ended June 30, 2023, and the related notes to the financial
statements, which collectively comprise the City’s basic financial
statements, and have issued our report thereon dated August 23,
2024.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we
considered the City’s internal control over financial reporting (internal
control) as a basis for designing audit procedures that are
appropriate in the circumstances for the purpose of expressing our
opinions on the financial statements, but not for the purpose of
expressing an opinion on the effectiveness of the City’s internal
control. Accordingly, we do not express an opinion on the
effectiveness of the City’s internal control.
A deficiency in internal control exists when the design or operation of
a control does not allow management or employees in the normal
course of performing their assigned functions, to prevent, or detect
and correct misstatements on a timely basis. A material weakness is
a deficiency, or a combination of deficiencies, in internal control, such
that there is a reasonable possibility that a material misstatement of
the entity’s financial statements will not be prevented, or detected
and corrected on a timely basis. A significant deficiency is a
deficiency, or a combination of deficiencies, in internal control that is
less severe than a material weakness, yet important enough to merit
attention by those charged with governance.
-1168

5a.3

Our consideration of internal control was for the limited purpose described in the first paragraph
of this section and was not designed to identify all deficiencies in internal control that might be
material weaknesses or significant deficiencies. Given these limitations, during our audit we did
not identify any deficiencies in internal control that we consider to be material weaknesses.
However, material weaknesses or significant deficiencies may exist that were not identified. We
identified certain deficiencies in internal control, described in the accompanying Schedule of
Findings and Questioned Costs as items 2023-001 and 2023-002 that we consider to be a
significant deficiency.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are
free from material misstatement, we performed tests of its compliance with certain provisions of
laws, regulations, contracts, and grant agreements, noncompliance with which could have a
direct and material effect on the determination of financial statement amounts. However,
providing an opinion on compliance with those provisions was not an objective of our audit and,
accordingly, we do not express such an opinion. The results of our tests disclosed no instances
of noncompliance or other matters that are required to be reported under Government Auditing
Standards.
Management’s Response to Findings
Government Auditing Standards requires the auditor to perform limited procedures on the
management’s response to the findings identified in our audit and described in the
accompanying Schedule of Findings and Questioned Costs. The management’s response was
not subjected to the other auditing procedures applied in the audit of the financial statements
and, accordingly, we express no opinion on the response.
Purpose of this Report

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

San Bernardino, California
August 23, 2024

-2169

5a.3

REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL
PROGRAM; REPORT ON INTERNAL CONTROL OVER
COMPLIANCE; AND REPORT ON SCHEDULE OF
EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE
UNIFORM GUIDANCE
Independent Auditor's Report
To the Honorable City Council
City of Brawley
Brawley, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program

We have audited the City of Brawley’s (the City) compliance with the
types of compliance requirements identified as subject to audit in the
OMB Compliance Supplement that could have a direct and material
effect on each of the City’s major federal programs for the year
ended June 30, 2023. The City’s major federal programs are
identified in the summary of auditor’s results section of the
accompanying schedule of findings and questioned costs.
In our opinion, the City complied, in all material respects, with the
compliance requirements referred to above that could have a direct
and material effect on each of its major federal programs for the year
ended June 30, 2023.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing
standards generally accepted in the United States of America
(GAAS); the standards applicable to financial audits contained in
Government Auditing Standards issued by the Comptroller General
of the United States (Government Auditing Standards); and the audit
requirements of Title 2 U.S. Code of Federal Regulations Part 200,
Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (Uniform Guidance). Our
responsibilities under those standards and the Uniform Guidance are
further described in the Auditor’s Responsibilities for the Audit of
Compliance section of our report.

-3170

5a.3

We are required to be independent of the City and to meet our other ethical responsibilities, in
accordance with 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 opinion on
compliance for each major federal program. Our audit does not provide a legal determination of
the City’s compliance with the compliance requirements referred to above.
Responsibilities of Management for Compliance

Management is responsible for compliance with the requirements referred to above and for the
design, implementation, and maintenance of effective internal control over compliance with the
requirements of laws, statutes, regulations, rules, and provisions of contracts or grant
agreements applicable to the City’s federal programs.
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with
the compliance requirements referred to above occurred, whether due to fraud or error, and
express an opinion on the City’s compliance based on our audit. 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, Government Auditing Standards, and the Uniform
Guidance will always detect material noncompliance when it exists. The risk of not detecting
material noncompliance resulting from fraud is higher than for that resulting from error, as fraud
may involve collusion, forgery, intentional omissions, misrepresentations, or the override of
internal control. Noncompliance with the compliance requirements referred to above is
considered material, if there is a substantial likelihood that, individually or in the aggregate, it
would influence the judgment made by a reasonable user of the report on compliance about the
City’s compliance with the requirements of each major federal program as a whole.
In performing an audit in accordance with GAAS, Government Auditing Standards, and the
Uniform Guidance, we:
 Exercise professional judgment and maintain professional skepticism throughout the
audit.
 Identify and assess the risks of material noncompliance, 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 City’s compliance with the
compliance requirements referred to above and performing such other procedures as we
considered necessary in the circumstances.
 Obtain an understanding of the City’s internal control over compliance relevant to the
audit in order to design audit procedures that are appropriate in the circumstances and
to test and report on internal control over compliance in accordance with the Uniform
Guidance, but not for the purpose of expressing an opinion on the effectiveness of the
City’s internal control over compliance. Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other
matters, the planned scope and timing of the audit and any significant deficiencies and material
weaknesses in internal control over compliance that we identified during the audit.

-4171

Report on Internal Control Over Compliance

5a.3

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

Our consideration of internal control over compliance was for the limited purpose described in
the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed
to identify all deficiencies in internal control over compliance that might be material weaknesses
or significant deficiencies in internal control over compliance. Given these limitations, during our
audit we did not identify any deficiencies in internal control over compliance that we consider to
be material weaknesses, as defined above. However, material weaknesses or significant
deficiencies in internal control over compliance may exist that were not identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of
internal control over compliance. Accordingly, no such opinion is expressed.
Report on Schedule of Expenditures of Federal Awards Required by the Uniform
Guidance
We have audited the financial statements of the governmental activities, the business-type
activities, each major fund, and the aggregate remaining fund information of the City as of and
for the year ended June 30, 2023, and the related notes to the financial statements, which
collectively comprise the City’s basic financial statements. We issued our report thereon, dated
August 23, 2024, which contained unmodified opinions on those financial statements. Our audit
was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the basic financial statements. The accompanying schedule of expenditures of federal
awards is presented for purposes of additional analysis as required by the Uniform Guidance
and is not a required part of the basic financial statements. Such information is the responsibility
of management and was derived from and relates directly to the underlying accounting and
other records used to prepare 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.

-5172

5a.3

In our opinion, the schedule of expenditures of federal awards is fairly stated in all material
respects in relation to the financial statements as a whole.

The purpose of this report on internal control over compliance is solely to describe the scope of
our testing of internal control over compliance and the results of that testing based on the
requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other
purpose.

San Bernardino, California
August 23, 2024

-6173

CITY OF BRAWLEY
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ended June 30, 2023

Federal Grantor/Pass-Through Grantor/Program Title
U.S. Department of Housing and Urban Development
Passed through the State of California Housing and
Community Development Department:
Community Development Block Grant/Entitlement Grants
Community Development Block Grant/Entitlement Grants
Total AL 14.228
Total U.S. Department of Housing and Urban Development
U.S. Department of Justice
Direct Assistance:
2021 COPS Hiring Program
2022 COPS Hiring Program
Total AL 16.710
2022 Edward Byrne Memorial Justice
Equitable Sharing Program (Federal Asset Forfeiture)
Total U.S. Department of Justice
Executive Office of the President
Direct Assistance:
High Intensity Drug Trafficking Areas Program
High Intensity Drug Trafficking Areas Program
Total AL 95.001
Total Executive Office of the President
U.S. Department of Transportation
Direct Assistance:
Airport Improvement Program
Passed through the State of California Department of Transportation:
Highway Planning and Construction
Highway Planning and Construction
Highway Planning and Construction
Total AL 20.205
Total U.S. Department of Transportation
U.S. Department of the Treasury
Passed through the State of California Office of Emergency Services
American Rescue Plan Act
Total U.S. Department of the Treasury
U.S. Department of Homeland Security
Direct Assistance:
Homeland Security Investigations (ICAC)
Homeland Security Grant Program
Homeland Security Investigations (OCDETF)
Homeland Security Investigations
Total AL 97.067
Total U.S. Department of Homeland Security

5a.3

Assistance
Listing
Number

Pass-Through
Program
Number

Federal
Expenditures

Amount
Provided to
Subrecipients

14.228
14.228

18-CDBG-12905
21-CDBG-PI-00029

$

$

16.710
16.710

2020-UM-WX-0077
15JCOPS-22-GG-03364-UHPX

33,121
46,371
79,492

-

16.738
16.922

15PBJA-22-GG-02883-JAGX
Unknown

10,097
188,866
278,455

-

95.001
95.001

HIDTA Best
HIDTA DHE

11,332
7,747
19,079
19,079

-

149,910
7,493
157,403
157,403

-

-

20.106

3-06-0028-023-2022

32,175

-

20.205
20.205
20.205

CML- 5167 (045)
CML-5167 (044)
STPL -5167(043)

913,844
922,951
19,845
1,856,640
1,888,815

-

21.027

Unknown

1,612,502
1,612,502

-

16.800

ICAC

6,304

-

97.067
97.067
97.067

OPSG
SW-CAS-0799
SLOT

151,371
20,742
25,320
197,433
203,737

-

Total Expenditures of Federal Awards

$

-7174

4,159,991

$

-

5a.3

CITY OF BRAWLEY

NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year Ended June 30, 2023

(1)

Basis of Presentation

The accompanying schedule of expenditures of federal awards (the Schedule)
includes the federal awards activity of the City of Brawley (the City) under federal
programs of the federal government for the year ended June 30, 2023. The
information in this Schedule is presented in accordance with the requirements of
Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Uniform Guidance). Because the Schedule presents only a selected portion of
the City, it is not intended to and does not present the financial position, changes
in net assets, or cash flows of the City.
(2)

Summary of Significant Accounting Policies
Expenditures reported on the Schedule are reported on the modified accrual
basis of accounting. Under the modified accrual basis of accounting,
expenditures are incurred when the City becomes obligated for payment as a
result of the receipt of the related goods and services. Expenditures reported
include any property or equipment acquisitions incurred under the federal
program. The City did not elect to use the 10% de minimis indirect cost rate
allowed under the Uniform Guidance.

-8175

CITY OF BRAWLEY
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ended June 30, 2023

SECTION I: SUMMARY OF AUDITOR'S RESULTS
Financial Statements

5a.3

Type of report the auditor issued on whether the financial statements audited were prepared in
accordance with GAAP: Unmodified
Internal control over financial reporting:
Material weakness(es) identified?
Significant deficiency(ies) identified?

Yes
X

X

Yes

Noncompliance material to financial
statements noted?

No
None Reported

Yes

X

No

Material weakness(es) identified?

Yes

X

No

Significant deficiency(ies) identified?

Yes

X

None Reported

Federal Awards
Internal control over major programs:

Type of auditor's report issued on compliance for major federal programs: Unmodified
Any audit findings disclosed that
are required to be reported in
accordance with section 2CFR
200.516(a)?

Yes

X

No

Identification of major federal programs:
CFDA Number
20.205
21.027

Name of Federal Programs
Highway Planning and Construction
American Rescue Plan Act

Dollar threshold used to distinguish
between type A and type B programs:

$750,000

Auditee qualified as low-risk auditee?

Yes

-9176

X

No

CITY OF BRAWLEY
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ended June 30, 2023

SECTION II: FINANCIAL STATEMENT FINDINGS
Finding 2023-001: Year-End Closing
Significant Deficiency

5a.3

Criteria
The organization is required to prepare accurate and timely financial statements in accordance
with Generally Accepted Accounting Principles (GAAP) and ensure all adjusting journal entries
are reviewed and approved by management before closing the books for the fiscal year.
Condition
During the audit, it was noted that several year-end closing processes, such as account
reconciliations and adjusting entries, were not performed in a timely manner.
Cause
The deficiency occurred due to a lack of adequate internal controls over the financial reporting
process, as well as limited staffing available to perform these functions.
Effect
As a result of the deficiency, there were significant delays in finalizing the trial balance and
issuing the annual financial statements, which could lead to misinformed decision-making by
stakeholders. The potential for material misstatements increases without proper review and
approval of journal entries, compromising the reliability of the financial reporting process.
Recommendation
We recommend that the organization implement a formal policy requiring management review
and approval of all adjusting journal entries. Additionally, staff involved in the year-end closing
process should receive training on the importance of internal controls and accurate financial
reporting. Management should also perform a periodic review of the financial statements to
ensure accuracy and completeness.
Management Response
See attached Corrective Action Plan.

-10177

CITY OF BRAWLEY
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ended June 30, 2023

5a.3

SECTION II: FINANCIAL STATEMENT FINDINGS, Continued

Finding 2023-002 – Preparation of the Schedule of Expenditures of Federal Awards
Significant Deficiency
Criteria

In order to have a proper basis for the single audit, the entity must have procedures in place in
order to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA).
Condition
During the audit, as a result of audit inquiries, SEFA totals were adjusted and we received
various revisions to the SEFA.
Cause
The City is managing multiple federal award with different reporting timeframes, which could
potentially lead to errors and confusion, and complexities in tracking.
Identification as a Repeat Finding
This is a new finding for fiscal year 2023.
Effect
Errors in the preparation of the SEFA could result in increased difficulties in securing future
federal grants or funding, due to a history of noncompliance or audit findings.
Context/Sampling
During testing of the Highway Planning and Construction program, auditor reviewed the
program expenditures on the SEFA and noted that they were based on balances listed on the
grant agreements instead of being reflective of actual program expenditures. This resulted in an
overstatement of $98,325, which was then corrected upon revision of the SEFA.
Questioned Costs
No questioned costs.
Recommendation
We recommend that the City develop clear policies and procedures for preparation of the SEFA,
including guidelines for data collection, reporting and review.
Management’s Response
See attached Corrective Action Plan.

-11178

CITY OF BRAWLEY
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year Ended June 30, 2023
SECTION III. FEDERAL AWARD FINDINGS
No matters to report.

-12179

5a.3

CITY OF BRAWLEY
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
Year Ended June 30, 2023

CURRENT STATUS OF PRIOR YEAR FINDINGS:
Finding 2022-001:
Material Weakness
Corrective action was taken.
Finding 2022-002:
Noncompliance
Corrective action was taken.

-13180

5a.3

5a.3

City of Brawley, Finance Department
400 Main Street
Brawley, CA 92227
760-344-8941

August 19, 2024
Rogers, Anderson, Malody & Scott, LLP
735 E Carnegie Drive, Suite 100
San Bernardino, Ca 92408

Re: Management response to Schedule of Findings and Questioned Costs for Audit Yearended June 30, 2023
We appreciate the thorough review conducted by Rogers, Anderson, Malody & Scott, LLP and
the identification of areas for improvement in our financial reporting processes. We value your
insights and are committed to addressing the findings to enhance our internal controls and ensure
compliance with regulatory standards. Below, we provide our formal responses to the audit
findings and detail our corrective action plans.
Management Response to Finding 2023-001: Year-End Closing
We acknowledge the finding and agree with the recommendations provided and have developed
a Corrective Action Plan to address the issues identified.
Action Plan:
1. Formal Policy Implementation:
o We will develop and implement a formal policy that mandates the review and
approval of all adjusting journal entries by management before the fiscal year-end
close. This policy will be documented and communicated to all relevant staff.
o The policy will outline specific procedures and timelines for the preparation, review,
and approval of adjusting journal entries to ensure compliance with GAAP.
2. Training and Development:
o We will organize comprehensive training sessions for all staff involved in the yearend closing process. This training will focus on the importance of internal controls,
accurate financial reporting, and adherence to our new policies and procedures.
o The training program will be developed and conducted by our finance team in
collaboration with external experts and resources if necessary.
3. Periodic Review of Financial Statements:
o Management will implement a structured process for periodic reviews of financial
statements throughout the fiscal year. This will include interim reviews to ensure
accuracy and completeness before the year-end close.


181

o

5a.3

A review schedule will be established, and management will ensure that reviews
are performed in a timely manner to avoid last-minute delays.

Monitoring and Follow-Up:
x

We will establish a monitoring system to track the implementation of these corrective
actions and assess their effectiveness. Regular follow-up meetings will be scheduled to
review progress and make necessary adjustments.

Management Response to Finding 2023-002: Preparation of the Schedule of Expenditures
of Federal Awards (SEFA)

We acknowledge the findings related to the Schedule of Expenditures of Federal Awards
(SEFA) and understand the importance of accurate reporting. To address these issues, we are
implementing the following actions:
1. Enhanced Procedures:
o We will develop and implement clearer procedures for preparing the SEFA to
ensure accuracy. This includes a review process to cross-check SEFA totals with
actual program expenditures.
2. Improved Tracking:
o We will enhance our tracking system for federal awards to better manage
different reporting timeframes and reduce the risk of errors.
3. Staff Training:
o Relevant staff will receive training on the preparation and reporting of the SEFA
to ensure they understand the importance of accurate data entry and reporting.
We are dedicated to improving our internal controls and financial reporting processes to address
the findings and prevent their recurrence. We value the recommendations provided and
appreciate your assistance in strengthening our financial management practices. Should you
require any further information or wish to discuss our action plans in more detail, please do not
hesitate to contact us.

Silvia Luna
Finance Director
City of Brawley
[email protected]
(760)-344-8941

15-

182

5b

RESOLUTION 2024RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BRAWLEY, CALIFORNIA
APPOINTMENT OF MEMBERS TO THE BRAWLEY COMMUNITY IMPROVEMENT
COMMITTEE.

WHEREAS, City of Brawley Resolution 2023-27, adopted on August 1, 2023, established
the Brawley Community Improvement Committee; and
WHEREAS, The purpose of Community Improvement Committee shall be selecting
appropriate projects, and planning, coordinating and managing construction of the same utilizing
volunteers (as that term is defined in Cal. Labor Code § 1720.4); and

WHEREAS, Resolution 2023-27 provided that two (2) initial members of the Community
Improvement Committee shall be appointed for a term of two (2) years.
NOW, THEREFORE, BE IT RESOLVED, THE CITY COUNCIL OF THE CITY OF
BRAWLEY, CALIFORNIA, DETERMINES AND ORDERS AS FOLLOWS:
That the following individuals are appointed to fill the two (2) initial vacancies on
the Brawley Community Improvement Committee that expire on June 30, 2026.
1. Sal Rubalcaba
2. John Waddell
PASSED AND ADOPTED this 1st day of October 2024, by the following vote:
AYES:
NAYES:
ABSTAIN:
ABSENT:
CITY OF BRAWLEY, CALIFORNIA
___________________________
Ramon Castro, Mayor
ATTEST:
____________________________
Thomas Garcia, Deputy City Clerk

183

5c

City of Brawley
City Council

October 01, 2024
Agenda Item No 5c

STAFF REPORT
To:
From:
Prepared by:
Subject:

City Council
Armando Garibay, Information Technology Director
Armando Garibay, Information Technology Director
Renewal of Microsoft Enterprise Agreement

RECOMMENDATION:
Review and approve the 3-year renewal of the City’s Microsoft Enterprise Agreement with the reseller
GovConnection, Inc. for $80,279.03 per year and authorize the City Manager to execute the required
documentation.
BACKGROUND INFORMATION:
Valid software licenses are required for the City and its employees to utilize Microsoft Office365
products and services. These products include but are not limited to Email, Desktop Operating
Systems, Server Operating Systems, and the cloud-hosted Collaborative Software Suite.
FISCAL IMPACT:
If approved, the anticipated yearly cost of $80,279.03 (three-year term) would be paid from Account
No. 101-181.000-740.411 Software Subscription.
Total FY24-25:
Total FY25-26:
Total FY26-27:

$80,279.03
$80,279.03
$80,279.03

Three-Year Service: $240,837.09
ALTERNATIVES:
Alternatively, if the City decides not to renew the Microsoft agreement, the City would be required to
migrate the Hosted/Cloud email environment on-premise. This migration would incur significant
hardware costs and staff augmentation.
ATTACHMENTS:
1. GovConnection - Quote
2. CDWG - Quote Request
3. SofwareOne - Quote Request
REPORT COORDINATED WITH (other than person preparing the staff report):
Staff, Title or Consultant, Agency
184

5c

REPORT APPROVAL(S):
Staff, Title or Consultant, Agency
Silvia Luna, Finance Director
Jimmy Duran, City Manager

Status – Date of Status
Approved - 9/24/2024
Approved - 9/24/2024

185

5c.1
SALES QUOTE

GovConnection, Inc.
732 Milford Road
Merrimack, NH 03054

Account Executive: Wayne Patton
Phone:
Fax:
Email: [email protected]

Customer Contact: Armando Garibay
Email: [email protected]
QUOTE PROVIDED TO:
AB#: 14750212
CITY OF BRAWLEY, CA
ACCOUNTS PAYABLE
400 MAIN ST
BRAWLEY, CA 92227
US

SHIP TO:
AB#: 14807359
CITY OF BRAWLEY
ATTN: ARMANDO GARIBAY
351 MAIN ST
BRAWLEY, CA 92227
US

(760) 351-3080

(760) 351-3080

# 25676836.02

PLEASE REFER TO THE ABOVE
QUOTE # WHEN ORDERING

Date:
Valid Through:
Account #:

9/6/2024
10/6/2024

Phone: (760) 351-8805
Fax:

DELIVERY

FOB

SHIP VIA

SHIP WEIGHT

TERMS

5-30 Days A/R/O

Destination

Small Pkg Ground Service Level

.00 lbs

Net 30

CONTRACT ID#

Important Notice: --- THIS QUOTATION IS SUBJECT TO THE FOLLOWING Terms of Sale: All purchases from GovConnection, Inc. are subject to the Company's Standard Terms of Sale,
which describe important legal rights and obligations. You may review the Company's Standard Terms of Sale on the Company's website: www.govconnection.com, or you may request a copy
via fax, e-mail, or mail by calling your account representative. The only exception to this policy is if your order is being placed under any one of our many national, state, educational or cooperative
Agreements, in which case the Terms and Conditions of your Purchase Order are already pre-negotiated and stated in that Agreement. No other Terms and Conditions shall apply and any other
terms and conditions referenced or appearing in your Purchase Order are considered null and void. Due to the industry-wide constraints and fluctuations, we reserve the right to change pricing at
any time. Please refer to our Quote Number in your order.

* Line # Qty

Item #

Mfg. Part #

Description

1

100

41686692

KV3-00368

Govt. GovEA Windows Enterprise SA
Only Per Device Year 1
Microsoft Gov Ea

2

1

41601728

D87-01159

Govt. GovEA Visio Pro ALNG Year 1 SA
Microsoft Gov Ea

3

40

41372993

9GS-00135

4

16

41315597

9GA-00313

5

20

KV3-00381

6

73

AAA-11924

7

174

41225679

AAA-12416

8

121

41420351

AAA-11894

9

20

41225681

AAA-12414

10

194

41385325

MQM-00001

11

101

41593387

4ES-00001

Page 1 of 3

GovEA CIS Datacenter 2Core SA Only
Year 1 Annual Payment
Microsoft Gov Ea
GovEA CIS Suite Standrd Core SA Only
Year 1 Annual Payment
Microsoft Gov Ea
GovEA Windows Enterprise Upgrade
License w / SA Per Device
Microsoft Gov Ea
Office 365 Gov E3 from SA ShrdSvr per
User
Microsoft Gov Ea
GovEA Core CAL Bridge Office 365 From
SA All Lang MVL Per User 36 Month
Annual Payment
Microsoft Gov Ea
GovEA O365 G3 GCC Sub Per User 36
Month Annual Payment
Microsoft Gov Ea
GovEA Core CAL Bridge Office 365
UserCAL Subscription 36 Month Annual
Payment
Microsoft Gov Ea
GovEA Azure Active Directory Premium
P1 GCC Shared Server Subscription MVL
Per User 36 Annual Paymen
Microsoft Gov Ea
Govt. GovEA Exchange Online
Subscription GCC Shared Server Per
User 36 Month Annual Payment
Microsoft Gov Ea

186

Mfg.

Price

Ext

Microsoft Gov Ea

$

51.06

$

5,106.00

Microsoft Gov Ea

$

115.22

$

115.22

Microsoft Gov Ea

$

174.17

$

6,966.80

Microsoft Gov Ea

$

37.31

$

596.96

Microsoft Gov Ea

$

70.67

$

1,413.40

Microsoft Gov Ea

$

217.97

$

15,911.81

Microsoft Gov Ea

$

17.83

$

3,102.42

Microsoft Gov Ea

$

257.68

$

31,179.28

Microsoft Gov Ea

$

21.02

$

420.40

Microsoft Gov Ea

$

57.42

$

11,139.48

Microsoft Gov Ea

$

29.55

$

2,984.55

9/6/2024

5c.1
SALES QUOTE

GovConnection, Inc.
732 Milford Road
Merrimack, NH 03054

Account Executive: Wayne Patton
Phone:
Fax:
Email: [email protected]

Customer Contact: Armando Garibay
Email: [email protected]
QUOTE PROVIDED TO:
AB#: 14750212
CITY OF BRAWLEY, CA
ACCOUNTS PAYABLE
400 MAIN ST
BRAWLEY, CA 92227
US

SHIP TO:
AB#: 14807359
CITY OF BRAWLEY
ATTN: ARMANDO GARIBAY
351 MAIN ST
BRAWLEY, CA 92227
US

(760) 351-3080

(760) 351-3080

# 25676836.02

PLEASE REFER TO THE ABOVE
QUOTE # WHEN ORDERING

Date:
Valid Through:
Account #:

9/6/2024
10/6/2024

Phone: (760) 351-8805
Fax:

DELIVERY

FOB

SHIP VIA

SHIP WEIGHT

TERMS

5-30 Days A/R/O

Destination

Small Pkg Ground Service Level

.00 lbs

Net 30

CONTRACT ID#

Important Notice: --- THIS QUOTATION IS SUBJECT TO THE FOLLOWING Terms of Sale: All purchases from GovConnection, Inc. are subject to the Company's Standard Terms of Sale,
which describe important legal rights and obligations. You may review the Company's Standard Terms of Sale on the Company's website: www.govconnection.com, or you may request a copy
via fax, e-mail, or mail by calling your account representative. The only exception to this policy is if your order is being placed under any one of our many national, state, educational or cooperative
Agreements, in which case the Terms and Conditions of your Purchase Order are already pre-negotiated and stated in that Agreement. No other Terms and Conditions shall apply and any other
terms and conditions referenced or appearing in your Purchase Order are considered null and void. Due to the industry-wide constraints and fluctuations, we reserve the right to change pricing at
any time. Please refer to our Quote Number in your order.

* Line # Qty

Page 2 of 3

Item #

Mfg. Part #

Description

187

Mfg.

Price

Ext

Subtotal $
Fee $
Shipping and
$
Handling
Tax $

78,936.32

Total $

80,279.03

0.00
0.00
1,342.71

9/6/2024

5c.1

ORDERING INFORMATION
GovConnection, Inc. DBA Connection

Please contact your account manager with any questions.
Ordering Address
GovConnection, Inc.
732 Milford Road
Merrimack, NH 03054

Remittance Address
GovConnection, Inc.
Box 536477
Pittsburgh, PA 15253-5906

Please reference the Contract # on all purchase orders.
TERMS & CONDITIONS
Payment Terms:
FOB Point:
Maximum Order Limitation:
FEIN:
DUNS Number:
Cage Code:
Business Size:
Erate Spin Number:

NET 30 (subject to approved credit)
DESTINATION (within Continental US)
NONE
52-1837891
80-967-8782
OGTJ3
LARGE
143026005

WARRANTY: Manufacturer’s Standard Commercial Warranty
NOTE:

It is the end user's responsibility to review, understand and agree to the terms of any End User License Agreement (EULA).

Important Notice: --- THIS QUOTATION IS SUBJECT TO THE FOLLOWING Terms of Sale: All purchases from GovConnection, Inc. are
subject to the Company’s Standard Terms of Sale, which describe important legal rights and obligations. You may review the Company’s
Standard Terms of Sale on the Company’s website: www.govconnection.com or you may request a copy via fax, e-mail, or mail by
calling your account representative. The only exception to this policy is if your order is being placed under any one of our many national,
state, educational or cooperative Agreements, in which case the Terms and Conditions of your Purchase Order are already prenegotiated and stated in that Agreement. No other Terms and Conditions shall apply and any other terms and conditions referenced or
appearing in your Purchase Order are considered null and void. Due to the industry-wide constraints and fluctuations, we reserve the
right to change pricing at any time. Please refer to our Quote Number in your order.
If you require a hard copy invoice for your credit card order, please visit the link below and click on the Proof of Purchase/Invoice
link on the left side of the page to print one:https://www.govconnection.com/web/Shopping/ProofOfPurchase.htm
Please forward your Contract or Purchase Order to:
[email protected]
QUESTIONS: Call 800-800-0019
FAX: 603.683.0374

188

From:
To:
Subject:
Date:

Armando Garibay
Brian Clouser
RE: Brawley Microsoft EA - SF Case 00040492
Friday, September 20, 2024 3:06:00 PM

5c.2

Hey Brian,
Following up on the quote request for Microsoft EA. Any status update?
Thanks,
Armando
From: Armando Garibay
Sent: Monday, September 9, 2024 10:06 AM
To: 'Brian Clouser' <[email protected]>
Subject: RE: Brawley Microsoft EA - SF Case 00040492

I've attached a true-up for last year, which has my agreement number. I’m not sure
what you are asking regarding Admin details, my account is a global admin.
Contract: SCA-19-70-0169Y
EA Enrollment: 61038303
From: Brian Clouser <[email protected]>
Sent: Monday, September 9, 2024 9:40 AM
To: Armando Garibay <[email protected]>
Subject: RE: Brawley Microsoft EA - SF Case 00040492
WARNING: The sender of this email could not be validated and may not match the person in the ""From"" field.
[EXTERNAL EMAIL] This email originated from outside of the organization. Please be mindful when
opening attachments and embedded links.

Please confirm the admin details you want to use for the EA. And if you have the PCN, that would be
great.
Regards,
Brian
Brian Clouser | California Government Sales
CDW Government
880 Monon Green Boulevard, Carmel, IN 46032
415.828.1263 | [email protected]

189

5c.3

Armando Garibay
From:
Sent:
To:
Subject:

Armando Garibay
Friday, September 20, 2024 3:04 PM
'Hunter, Monte'
RE: Your Microsoft True-up order for Enterprise Enrollment 61038303 is due soon {~555603942~}

Hello Hunter,
This is a follow-up email asking for the same number of users to be quoted for all G3 licensing and Entra P1.
Thanks,
Armando
From: Armando Garibay
Sent: Monday, September 9, 2024 12:14 PM
To: Hunter, Monte <[email protected]>
Subject: RE: Your Microsoft True-up order for Enterprise Enrollment 61038303 is due soon {~555603942~}

Yes, I have already received quotes from other vendors.
Quote: Convert all E3 licenses, plus add Entra ID P1 for all users.

Thank you,
Armando

From: Hunter, Monte <[email protected]>
Sent: Monday, September 9, 2024 11:57 AM
To: Armando Garibay <[email protected]>
Subject: RE: Your Microsoft True-up order for Enterprise Enrollment 61038303 is due soon {~555603942~}
WARNING: The sender of this email could not be validated and may not match the person in the ""From"" field.
[EXTERNAL EMAIL] This email originated from outside of the organization. Please be mindful when opening attachments
and embedded links.

You don't often get email from [email protected]. Learn why this is important
Hi Armando,
Per the following screenshot, we won’t be able to process an Enterprise Update Statement (zero true-up form)
until October. I’ve added a reminder to my calendar to provide the document for your signature then. You are
compliant for years 1 and 2. Are you ready to start working on the renewal? I can provide a quote and renewal
paperwork.

1
190

5c.3
Thanks!
Monte Hunter
Account Manager
Direct. +1 (262) 439-7094
Mobile. +1 (503) 330-3172

Email. [email protected]

SoftwareOne Acquires Beniva in ServiceNow Expansion Play (tbri.com)
SoftwareOne.com
Linkedin • YouTube • Twitter

From: Armando Garibay <[email protected]>
Sent: Thursday, September 5, 2024 4:21 PM
To: Hunter, Monte <[email protected]>
Subject: FW: Your Microsoft True-up order for Enterprise Enrollment 61038303 is due soon {~555603942~}
CAUTION: This message was sent from outside of SoftwareOne. Please do not click links or open attachments unless you recognize
the source of this email and know the content is safe. Please report all suspicious emails to "[email protected]" as an
attachment.

Hello Hunter,
Can you help me with this True-up? I don’t recall adding additional licenses, but is there a way for you to
verify?
Thanks,
2
191

5d

City of Brawley
City Council

October 01, 2024
Agenda Item No 5d

STAFF REPORT
To:
From:
Prepared by:
Subject:

City Council
Thomas Garcia, Assistant to the City Manager
Rachel Fonseca, Parks and Recreation Manager
Approve the Closure of Leonard Street and Waive the Street Closure Fee for
Saint Margaret Mary's Kermes

RECOMMENDATION:
Approve the closure of Leonard Street between S. Cesar Chavez Street and S. Adams Street and the
alleyway from 10:00 am – 8:00 pm, and waive the street closure fee for Saint Margaret Mary’s Kermes
BACKGROUND INFORMATION:
Saint Margaret Mary Church will host its annual Kermes on Sunday, October 20, 2024. The event will
take place from 10:00 am – 8:00 pm. The Kermes (also known as a Bazaar in English) is the main
annual fundraiser for Saint Margaret Mary Church. The Kermes will include food, music, and fun.
The Kermes has outgrown the Church’s main parking lot, and Saint Margaret Mary would like to move
their Kermes to their second parking lot behind the church. However, Leonard Street is between the
church and the second parking lot, and traffic traveling down Leonard Street creates a hazard for those
crossing between the church and the event. A street closure would allow those attending the Kermes
to safely cross back and forth between the church and the Kermes.
The closure was reviewed and approved by the Chief of Police and department heads. This is the same
street closure completed for the same event last year.
Saint Margaret Mary kindly requests permission to close Leonard Street between S. Cesar Chavez and
S. Adams Street and the alleyway from 10:00 am – 8:00 pm and waiver of the street closure fee for the
Saint Margaret Mary Kermes.
FISCAL IMPACT:
Waiver of the $500.00 Street Closure Fee
ALTERNATIVES:
The City Council may elect not to approve the street closure or waiver of the $500.00
ATTACHMENTS:
1. Saint Margaret Mary Map and Letter - 2024
192

5d

REPORT COORDINATED WITH (other than person preparing the staff report):
Staff, Title or Consultant, Agency
REPORT APPROVAL(S):
Staff, Title or Consultant, Agency
Silvia Luna, Finance Director
Jimmy Duran, City Manager

Status – Date of Status
Approved - 9/24/2024
Approved - 9/24/2024

193

St. Margaret Mary Church
Kermess
1012.0 12..�

•

I

5d.1

l

��

'6:K

Please close Leonard St:
From the comer of S. Cesar Chavez/Leonard all the way through to the comer of S. Adams/Leonard
From I 0AM-8PM

194

St. Margaret Mary Church
Phone: (760) 550-9830
Fax: (760) 878-5229

Sacred Heart Church
Phone: (760) 679-3505
Fax: (760) 679-3731
www.brawleycatholic.org
September 10, 2024
To whom it may concern:

5d.1
St. Joseph Church
Phone: (760) 679-3505
Fax: (760) 679-3731

Email:brawleycatholic@gmaiLcom

We are requesting your help in waiving the fee for our request to block the street the day of our fundraiser. We
are a nonprofit organization and rely solely on donations and fundraisers. This year has been extremely diffi­
cult for our community since we had to close our community school for lack of funds. This fundraiser helps St.
Margaret Mary directly.
Sincerely,

Fr. Bernardo Lara
Pastor

195

5e

City of Brawley
City Council

October 01, 2024
Agenda Item No 5e

STAFF REPORT
To:
From:
Prepared by:
Subject:

City Council
Thomas Garcia, Assistant to the City Manager
Thomas Garcia, Assistant to the City Manager
Letter of Support for Beverage Container Recycling Project

RECOMMENDATION:
Approve the request to provide a letter of support for the IVRMA’s project to encourage responsible
waste management practices in the Imperial County Region.
BACKGROUND INFORMATION:
The Imperial Valley Resource Management Agency (IVRMA) seeks our support for an exciting initiative
to enhance recycling efforts in Imperial County and promote sustainable practices among residents
and visitors. IVRMA is submitting a competitive grant under CalRecycle, as a Joint Powers Authority
Agency. A proposed beverage container recycling project will install approx. 500 accessible recycling
bins and ten water refill stations in high-traffic areas such as parks, schools, and community centers.
This initiative also includes a comprehensive litter cleanup effort to address the litter challenges we
face along the United States-Mexico border.
FISCAL IMPACT:
No Fiscal Impact to the City of Brawley
ALTERNATIVES:
Council may choose to deny this request.
ATTACHMENTS:
1. Proposed Letter of Support
REPORT COORDINATED WITH (other than person preparing the staff report):
Staff, Title or Consultant, Agency
REPORT APPROVAL(S):
Staff, Title or Consultant, Agency
Silvia Luna, Finance Director
Jimmy Duran, City Manager

Status – Date of Status
Approved - 9/24/2024
Approved - 9/24/2024

196

City of Brawley

5e.1

October 1, 2024
RE: Beverage Container Recycling Project in Imperial County
To Whom it may concern,

On behalf of the City Council of the City of Brawley, California, I am writing to express our strong
support for the Beverage Container Recycling Project in Imperial County, which aims to establish a
comprehensive beverage container recycling program in the Imperial Valley Region. This initiative
directly addresses the urgent needs of our disadvantaged communities, promoting sustainability and
environmental responsibility.
As community leaders, we recognize the significant benefits this project will bring to our community.
The installation of recycling bins and water refill stations will not only improve waste management but
also create local job opportunities and training programs, enhancing the economic resilience of our
community. Furthermore, by fostering a culture of recycling and providing education on sustainable
practices, we can ensure cleaner public spaces and promote overall health and well-being for our
residents.

DRAFT

We commend the project for its inclusivity and commitment to sustaining engagement with the
community throughout its implementation and beyond. The planned workshops and continuous
feedback mechanisms demonstrate a dedication to prioritizing the voices of our residents.
We fully endorse the Beverage Container Recycling Project in Imperial County and urge support for its
funding and successful execution. This project represents a critical step toward environmental justice
and improved quality of life for our community.
Thank you for considering this vital initiative. We look forward to supporting its implementation and
positive impact on our community.
Sincerely,

_____________________________

Ramon Castro, Mayor

ADMINISTRATIVE OFFICES
383 Main Street
Brawley, CA 92227
197
Phone: (760) 351-3048

CITY OF BRAWLEY
President Joseph R. Biden
The White House
1600 Pennsylvania Ave, NW
Washington, DC 20500

5f

ADMINISTRATIVE OFFICES
383 Main Street
Brawley, CA 92227
Phone: (760) 351-3048

Statement of Support for the Fort Yuma Quechan Indian Tribe’s Request for Kw'tsán National Monument
Designation
Dear President Biden,
I am writing to express my strong support for the Fort Yuma Quechan Indian Tribe’s request to establish the
Kw'tsán National Monument on federally managed lands in Imperial County, California. Your leadership is
essential in protecting these lands that hold immense cultural, historical, and ecological significance. The local
community, and people like me from near and far, are calling on you to take swift action to honor the Tribe’s
request.
The proposed Kw'tsán National Monument would encompass over 390,000 acres of the Quechan Indian
Tribe’s ancestral lands. This designation is crucial for safeguarding cultural values, belief systems, trail systems,
and traditional practices. Additionally, it will protect vital wildlife, water resources, native plants, and scenic
vistas. An inter-governmental stewardship agreement would ensure Indigenous peoples are appropriately
involved in future land management planning on their homelands.
The Colorado River, deeply embedded in the Quechan culture, is vital for the Tribe’s history, cultural practices,
and overall well being. As climate change exacerbates drought conditions and unsustainable water extraction,
protecting these lands becomes even more critical to ensure water resource stability and habitat preservation
for plants, wildlife, and people.
This region is home to numerous native wildlife species and a variety of native plants. The Colorado River
boundary is a key bird migration flyzone and wildlife corridor, making its protection essential for the entire
ecosystem. The monument's boundaries would protect sacred sites, scenic features, and critical
environmental areas, including Indian Pass, Pilot Knob, and Picacho Peak Wilderness areas.
Designating the Kw'tsán National Monument will prevent harmful activities, including mining claims and largescale industrial development, which threaten these lands. With your leadership, through the use of the
Antiquities Act, we can ensure these lands remain protected for future generations of people and wildlife and
put an end to tireless battles defending these lands from ongoing threats.
I urge you to designate the Kw'tsán National Monument, supporting the Fort Yuma Quechan Indian Tribe in
their endeavor to protect these sacred lands.
Sincerely,

Ramon Castro, Mayor

CC:
Senator Alex Padilla; Senator Laphonza Butler; Secretary Deb Haaland, Department of the Interior; Chair
Brenda Mallory, Council on Environmental Quality 198

5g

City of Brawley
City Council

October 01, 2024
Agenda Item No 5g

STAFF REPORT
To:
From:
Prepared by:
Subject:

City Council
Romualdo Medina, Public Works Director Operations/Maintenance
Ana Gutierrez, Public Works Analyst
Contract for continued Wastewater Pretreatment Support from Ashworth
Leininger Group (ALG).

RECOMMENDATION:
Approve Agreement with the Ashworth Leininger Group for Environmental Assistance through Fiscal
Year 2024-2025, not exceeding $152,274.30.
BACKGROUND INFORMATION:
The City of Brawley (City) maintains and operates a wastewater collection system and treatment plant
regulated by the State of California under the Regional Water Quality Control Boards (RWQCB)
National Pollutant Discharge Elimination System (NDPES) permit program. The City’s permit requires
the City to maintain an approved industrial wastewater pretreatment program with local limits to control
wastewater discharges from industrial users to the City’s wastewater collection and treatment system
based on the City of Brawley Local Limits Study. The purpose of the Pretreatment Program is to
establish industrial discharge limitations for SIUs that protect the sewer collection system, wastewater
treatment plant, its operators as well as the environment from harm and eliminate any toxicity passthrough or process interference, ensuring that the City’s wastewater effluent discharge remain in
compliance with its State of California issued NPDES Permit obligations.
The City has three identified Significant Industrial Users (SIU): One World Beef Packers, GloriAnn
Farms, and Pioneers Memorial Healthcare District. The City relies on Pretreatment Support services
from ALG to help guide Project Management, Permit Issuance, enforcement, wastewater engineering
infrastructure evaluation, and resolution of challenges from SIUs and other unforeseen wastewater
discharge issues.
The City has requested ALG assist with continued support of the Industrial Users survey, application
review, and permitting, including groundwater remediation facilities, RV dump facilities, and agricultural
packing facilities, Pre-treatment program updates, development of the City’s fats, oils, and grease
(FOG) management program, and assistance to the Environmental Compliance Operators and public
works on environmental regulations and procedures during the vacancy of Senior Environmental
Compliance Officer. We have also requested that ALG assist in developing the municipal stormwater
program, outreach and best management practice materials, stormwater ordinance, and stormwater
enforcement plan.

199

5g

ALG will conduct site inspections and reviews of the City’s Pretreatment Program, the City wastewater
Treatment Plant, and site inspections for all three significant industrial user facilities.

The City also works with ALG to address various wastewater projects in the contract: Recordkeeping
and Compliance Management System, Review of Program Materials and Training, SDSU Chlorine
Residual Issue, Support for Unexpected Wastewater, Pretreatment, and Engineering Items, Update of
Enforcement Response Plan, and Engineering Assistance for Lift Station Crane Design, Backflow
Prototype Design, and Lift Station Communications Design.
FISCAL IMPACT:
Funding will come from the fiscal year 24/25 budget for Professional Services 511-332-000-730-100.
ALTERNATIVES:
No Alternatives currently.
ATTACHMENTS:
1. Proposal
2. Agreement
REPORT COORDINATED WITH (other than person preparing the staff report):
Staff, Title or Consultant, Agency
Silvia Luna, Finance Director, ,
REPORT APPROVAL(S):
Staff, Title or Consultant, Agency
Jimmy Duran, City Manager
Silvia Luna, Finance Director

Status – Date of Status
Approved - 9/24/2024
Approved - 9/24/2024

200

5g.1

201

5g.1

202

5g.1

203

5g.1

204

5g.1

205

5g.1

206

5g.1

207

5g.1

208

5g.1

209

5g.1

210

5g.1

211

5g.1

212

5g.2

CITY OF BRAWLEY
CONSULTING SERVICES CONTRACT
PROFESSIONAL ENGINEERING SERVICES
FOR
PRETREATMENT PROGRAM SUPPORT SERVICES
FISCAL YEAR 2024/2025
1.0

The Parties. This Contract is made by and between the City of Brawley (“City”) and Ashworth Leininger Group
(“Consultant”).

2.0

Paragraph Headings and Definitions. Paragraph headings in this Contract are for convenience only and are not to
be construed to define, limit, expand, interpret, or amplify the provisions of this Contract. When initially capitalized in
this Contract or amendments hereto, the following words or phrases shall have the meanings specified:
2.1

Professional Efforts. Those efforts that a competent, experienced, and prudent Consultant would use to
perform and complete the requirements of this Contract promptly, exercising the degree of care,
competence, and prudence customarily imposed on a Consultant performing similar work in the State of
California.

2.2

Contract. This Contract, including all referenced documents, between City and Consultant for the
performance of the Work, and any subsequent written modifications or amendments executed by City and
Consultant.

2.3

Consultant. The legal entity that executes this Contract with the City to perform the Work.

2.4

Force Majeure. An act of God, or event beyond the control of a party, including an act or omission of
government, act or omission of civil or military authority, strike or lockout, act of a public enemy, war,
blockade, insurrection, riot, epidemic, landslide, earthquake, fire, storm, lightning, flood, washout, or civil
disturbance which could not have been avoided through the exercise of reasonable care and prudence.

2.5

Contract Manager. The title of the person designated by the City to be its representative with authority to
act for the City regarding this Contract and the Work of Consultant.

2.6

Work. All or a part or phase of the obligations undertaken by Consultant pursuant to the Contract.

3.0

Time of Contract. Consultant shall perform the services required under this Contract within 365 calendar days from the
date of the Contract.

4.0

Scope of Work. City hereby retains and engages Consultant, and Consultant accepts such engagement to Provide
Pretreatment Program Support Services.
4.1

5.0

Details of Scope of Work are contained in the Proposal for Professional Engineering Services to Provide
Pretreatment Program Support Services dated July 9, 2024, attached herewith as Exhibit A and by this reference
made a part hereof.

Manner of Compensation. For the performance of services rendered pursuant to this Contract, the City will pay a
Consultant fee based on the following, subject to the limitation of the maximum expenditure provided herein:
5.1

Maximum Fee. The maximum fee under this Contract is One Hundred Fifty-Two Thousand Two Hundred Seventy
Four Dollars and Thirty Cents ($152,274.30) without prior express written consent of the City. In the event that the
consultant anticipates the need for services in excess of the amount, the City shall be notified immediately in
writing. Details of the Fee Proposal are included as part of Exhibit A.

5.2

Extra Work. Consultant shall not perform extra work of any kind without prior express written consent of City.

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6.0

5g.2

Payment

The city shall pay the consultant for Services rendered by the consultant hereunder based on monthly invoices for the
period ending on the month's final day. The city shall pay each invoice within 30 days after receipt. Invoices shall include,
the project description, the description and breakdown of costs, the month such costs were incurred, total expenses billed to
date, invoice number, and invoice date. All invoices shall be sent to the City. Attention: Rom Medica See Section 22.2,
“Notice and Communications”.
6.1

Compensation. Monthly progress payments shall be billed and based on work completed. The progress of the
work and payment due shall be recorded on a Progress Payment Form, the appearance of which will be approved
by the City. See Exhibit B for a sample of a typical invoice.

6.2

Billing Dispute. In the event the City disputes the amount of an invoice, it shall notify the Consultant within 20 days
of receipt of the invoice and otherwise timely pay any undisputed portion of the invoice.

7.0 Records and Audits

8.0

7.1

Books and Records. Consultant shall maintain any and all ledgers, books of account, invoices, vouchers,
canceled checks, and other records or documents evidencing or relating to charges for services, or expenditures
and disbursements charged to City.

7.2

Audit. The city may perform an audit of the time-based and reimbursable expense costs of any given Work Order.
The city shall not have access to the Consultant’s composition of fixed overhead rates or lump sums, the financial
makeup of payroll burdens, or any costs expressed as a percentage of direct labor costs.

7.3

Document Retention. Consultant shall maintain all above documents and records, which demonstrate
performance under this Contract for a minimum of three years, or any longer period required by law, from the date
of termination or completion of this Contract.

Control of Work.
Consultant shall report on all Work performed for City through City’s Contract Manager and any designated representatives.
Consultant shall comply with any coordination and completion criteria specified by City, and shall diligently prosecute each
phase of the Work.

9.0

Ownership of Documents
9.1

Documents. Original project documents, including reproducible record prints of drawings, calculations, estimates,
designs, specifications, field notes and data prepared in the course of performing the Work with the exception of
those standard details and specifications regularly used by the Consultant in its normal course of business shall
upon payment of all amounts rightfully owed by the City to the Consultant herein become the property of City. All
final reports including reconnaissance reports, pre-feasibility reports, and feasibility reports shall be the property of
the City. Consultant may retain copies of said documents and reports. Any reuse or modification of such
Documents for purposes other than those intended herein shall be provided at the City’s sole risk and without
liability to the Consultant.

9.2

Confidentiality. In performing services under this Contract Consultant will gain access to proprietary information
concerning the City’s business and operations. All ideas memoranda, specifications, plans, procedures, drawings,
descriptions, computer program data, input record data, written information, and other Documents and data either
created by or provided to Consultant in connection with the performance of this Contract shall be held confidential
by Consultant. Consultant shall not, without the prior written consent of City, use such materials for any purposes
other than the performance of the work under this Contract. Nor shall such materials be disclosed to any person
or entity not connected with the performance of the work under this Contract. Nothing furnished to Consultant,
which is otherwise known to Consultant or is generally known, or has become known, to the related industry shall
be deemed confidential. Consultant shall not use City’s name or insignia, photographs relating to the project for
which Consultant’s services are rendered, or any publicity pertaining to the Consultant’s services under this
Contract in any magazine, trade paper, newspaper, television or radio production or other similar medium without
the prior written consent of City.

It is hereby agreed that the following information is not considered to be confidential under this Agreement:
a.

Information already in the public domain:

b.

Information disclosed to Consultant by a third party who is not under a confidentiality obligation:
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5g.2

c.

Information developed by or in the custody of Consultant before entering into this Agreement;

d.

Information developed by the Consultant through its work with other clients; and

e.

Information required to be disclosed by law or regulation including, but not limited to, subpoena, court order, or
administrative order.

10.0

11.0

Duties of Consultant
10.1

Degree of Care. In the performance of its services hereunder, Consultant shall exercise that degree of
skill and judgment commensurate with that which is normally exercised by recognized professional
Consultants in the same discipline, with respect to services of a similar nature, in accordance with all
applicable rules, laws and regulations at the same time and in the same locality.

10.2

Licenses. Consultant represents to City that it has all licenses, permits, qualifications, insurance, and
approvals of whatsoever nature, which are legally required of Consultant to practice its profession.
Consultant represents to City that Consultant shall, at its sole cost and expense, keep in effect or
obtain at all times during the term of this Contract, any licenses, permits, insurance, and approvals
which are legally required of Consultant to practice its profession.

10.3

Correction of Improper Services. Consultant shall perform or correct any portions of the work not
performed in accordance with the standard of care specified herein, provided that Consultant is notified
in writing of nonconformity within a reasonable time after discovery by City of the nonconforming
service. The consultant shall perform the remedial services at no additional cost to the City.

Suspension
City may, upon 10 calendar days written notice, direct Consultant to suspend performance on any or all of the
services under the Contract for a specified period of time. If any suspension is not occasioned by the fault of
Consultant, this Contract may be supplemented to compensate Consultant for extra costs incurred due to the
suspension, provided that any claim for adjustment is supported by appropriate cost documentation, subject to
audit, and asserted within twenty days after the date City issues a notice for resumption of the services under the
Contract. Consultant shall be entitled to an extension to any work schedule to the extent a delay was caused by
the suspension. Upon receipt of a suspension notice, Consultant shall (1) discontinue the Work under the
Contract, (2) place no further orders or subcontracts, (3) suspend all orders and subcontracts, (4) protect and
maintain all completed Work, and (5) otherwise mitigate City's costs and liabilities for those areas of work
suspended. Services under the Contract shall be resumed by the Consultant after such suspension on 10
calendar days' written notice from the City.

12.0

Termination
Under the terms hereunder, City may, at any time and for any reason, terminate this Contract upon not less than
21 days written notice to Consultant. Under such circumstances, this Contract shall terminate on the date set
forth in such written notice.
12.1

Termination for Cause. If Consultant shall fail to diligently, timely, and expeditiously perform any of its
respective obligations under this Contract, and such failure shall have continued for 10 days after City
has delivered written notice thereof to Consultant; or Consultant shall make a general assignment for
the benefit of its creditors, a receiver or trustee shall have been appointed on account of Consultant's
insolvency, Consultant otherwise shall be or become insolvent, or an order for relief shall have been
entered against Consultant under Chapter 7 or Chapter 11 of Title 11 of the United States Code, or
Consultant otherwise shall be in default under the Contract and such default shall not have been cured
within 10 days after City has delivered written notice to Consultant; then, City, upon 7 days' prior written
notice to Consultant, immediately may terminate this Contract for cause.
12.1.1

Upon termination of this Contract for cause, Consultant shall be entitled only to payment of
that portion of services performed for which Consultant has not been paid and which
Consultant has actually satisfactorily performed, up to the date of such termination; provided,
however, that: No allowance shall be included for any out-of-pocket costs and expenses
incurred by Consultant by reason of the termination of this Contract.

12.1.2

Nothing contained in this Contract shall limit in any manner any rights or remedies otherwise
available to City by reason of a default by Consultant under this Contract including, without
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5g.2

limitation, the right to seek full reimbursement from Consultant for all costs and expenses
incurred or to be incurred by City by reason of Consultant's default hereunder and which City
would not have otherwise incurred if Consultant had not defaulted hereunder.

13.0

12.2

Termination For Convenience - In the event that City terminates this Contract for reasons other than
those set forth above Consultant shall be entitled to payment for services performed which have not
been paid to Consultant and which shall compensate Consultant for all services actually and
satisfactorily performed by Consultant up to the date of such termination.

12.3

Duties of Consultant Upon Termination - Upon any termination of this Contract Consultant
shall:
12.3.1

Discontinue all of its services under the Contract from and after the date of the notice of
termination, except as may be required to complete any item or portion of work to a point
where discontinuance will not cause unnecessary waste or duplicative work or cost.

12.3.2

Cancel, or, if so directed by City, transfer to City all or any of the commitments and Contracts
made by Consultant relating to the services, to the extent they may be canceled or transferred
by Consultant.

12.3.3

Transfer to City in the manner, to the extent, and at the time directed by City, all supplies,
materials, and other property produced as a part of, or acquired in the performance of
Consultant's services.

12.3.4

Take such other actions as the City may reasonably direct.

Insurance
Without limiting Consultant’s indemnification of City, and prior to commencement of Work, Consultant agrees to
provide insurance in accordance with the requirements set forth herein. If the Consultant uses existing coverage
to comply with these requirements and that coverage does not meet the requirements, the Consultant agrees to
modify the existing coverage to do so. The following coverages will be provided by the Consultant and
maintained on behalf of the City and in accordance with the following requirements:
13.1

Commercial General Liability Insurance. Commercial General Liability coverage is at least as broad as
the Insurance Services Office form CG 00 01. No claims made or modified occurrence forms will be
accepted. Total limits for all coverages shall be no less than $1,000,000 per occurrence and
$2,000,000 general aggregate. Coverage shall include bodily injury, personal injury, and property
damage, including without limitation, blanket contractual liability. The policy shall be endorsed to
provide that the City of Brawley and its officers, officials, employees, and agents are additional
insureds. This provision shall also apply to any excess policies.

13.2

Business Auto Liability Insurance. Business auto coverage at least as broad as Insurance Services
Office form CA 00 01 covering bodily injury and property damage for all activities of Consultant arising
out of or in connection with the Work to be performed under this Agreement, including coverage for any
owned, hired non-owned, or rented vehicles. Limits shall be no less than $1,000,000 combined single
limit per accident.

13.3

Workers’ Compensation. Workers’ Compensation coverage provides workers’ compensation statutory
benefits as required by law and Employer’s Liability Insurance no less than $1,000,000 per accident.
Consultant shall submit to City, along with the certificate of insurance, a Waiver Subrogation
endorsement in favor of City of Brawley, its officers, agents, and employees. (This provision shall not
apply if the Consultant has no employees performing work under this Agreement, however, in such
case Consultant must sign the “Certificate of Exemption from Workers Compensation Insurance”
included below.
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13.4

14.0

5g.2

Professional Liability Insurance. Professional Liability (Errors and Omissions) insurance covering the
services to be performed in connection with this Agreement shall be maintained with policy limits of not
less than $1,000,000 per claim and in the aggregate. Any policy inception date, continuity date, or
retroactive date must be before the effective date of this agreement and the Consultant agrees to
maintain continuous coverage through a period no less than three years after completion of the
services required by this Agreement.

Indemnification
For Professional Liability

When the law establishes a professional standard of care for Consultant’s Services, to the fullest extent
permitted by law, Consultant shall indemnify, protect, and hold harmless City and any and all of its officials,
employees and agents (“Indemnified Parties”) from and against any and all losses, liabilities, damages, costs
and expenses, including legal counsel’s fees and costs to the extent same are caused in whole or in part by any
negligent or wrongful act, error or omission of Consultant, its officers, agents, employees or sub-consultants (or
any agency or individual that Consultant shall bear the legal liability thereof) in the performance of professional
services under this agreement.
For other than Professional Liability
Other than in the performance of professional services and to the full extent permitted by law, Consultant shall
indemnify, and hold harmless City, and any and all of its employees, officials, and agents from and against any
liability (including for claims, suits, actions, arbitration proceedings, administrative proceedings, regulatory
proceeding, losses, expenses or costs of any kind, whether actual, alleged or threatened, including legal counsel
fees and costs, court costs, interest, defense costs, and expert witness fees), where the same arise out of, are a
consequence of, or are in any way attributable to, in whole or in part, the performance of this Agreement by
Consultant or by any individual or agency for which Consultant is legally liable, including by not limited to
officers, employees or subcontractors of Consultant.
15.0

Relationship of Parties
Consultant shall, for all purposes, be an independent contractor as to City, and under no circumstances shall the
relationship of employer and employee arise between the agents or employees of Consultant and City.

16.0

17.0

Assignment and Subcontracting
16.1

Non-Assignment. A substantial inducement to the City for entering into this Contract is the professional
reputation, experience, and competence of the Consultant. Assignments of any or all rights, duties, or
obligations of the Consultant under this Contract will be permitted only with the express consent of the
City. Consultant shall not subcontract any portion of the work to be performed under this Contract
without the written authorization of City. If the City consents to such subcontract, the Consultant shall
be fully responsible to the City for all acts or omissions of the subcontractor. Nothing in this Contract
shall create any contractual relationship between the City and subcontractor nor shall it create any
obligation on the part of the City to pay or to see to the payment of any monies due to any such
subcontractor other than as otherwise is required by law.

16.2

Successors and Assigns. This Contract shall be binding upon the successors and assigns of each of
the parties hereto in respect to all of the provisions hereof. Nothing herein shall be construed as
creating any personal liability on the part of any officer or agent of any of the parties, nor shall it be
construed as giving any rights or benefits hereunder to anyone other than the parties to this Contract.

Laws and Regulations
The consultant will comply in the performance of the Contract with all laws and regulations applicable to the
Consultant in its performance of the Contract.

18.0

Force Majeure
In the event either party by reason of a Force Majeure is rendered unable to perform its duties under this
Contract then upon the party giving written notice of the particulars and estimated duration of Force Majeure to
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5g.2

the other party within 5 calendar days after knowledge of the occurrence of the Force Majeure, the party may
have the time for performance of its duties extended for the period equal to the time performance is delayed by
the Force Majeure. The effects of the Force Majeure shall be remedied with all reasonable dispatch, and the
party giving notice shall use Best Efforts to eliminate and mitigate all consequences. A Force Majeure for which
notice has not been given shall be an unexcused delay.
19.0

Attorneys' Fees

If either party to this Contract shall bring any action, claim, appeal, or alternative dispute resolution proceedings,
for any relief against the other, declaratory or otherwise, to enforce the terms of or to declare rights under this
Contract (collectively, an Action), the losing party shall pay to the prevailing party a reasonable sum for
attorneys' fees and costs incurred in bringing and prosecuting such Action and/or enforcing any judgment, order,
ruling, or award (collectively, a Decision) granted therein. Any Decision entered in such Action shall provide for
the recovery of attorneys' fees and costs incurred in enforcing such Decision. The court or arbitrator may fix the
amount of reasonable attorneys' fees and costs at the request of either party. For the purposes of this
paragraph, attorneys' fees shall include, without limitation, fees incurred in the following: (1) post-judgment
motions and collection actions; (2) contempt proceedings; (3) garnishment, levy, and debtor and third-party
examinations; (4) discovery; and (5) bankruptcy litigation. "Prevailing party" within the meaning of this paragraph
includes, without limitation, a party who agrees to dismiss an Action on the other party's payment of the sums
allegedly due or performance of the covenants allegedly breached, or who obtains substantially the relief it
seeks.
20.0

Governing Law and Venue
This Contract shall be interpreted in accordance with the substantive and procedural laws of the State of
California. All actions or proceedings arising in connection with this Contract shall be tried and litigated
exclusively in State court located in the County of Imperial, State of California, and Federal court located in the
County of San Diego, State of California. The aforementioned choice of venue is mandatory, thereby precluding
the possibility of litigation between the parties with respect to or arising out of this Contract in any jurisdiction
other than that specified in this paragraph. Each party hereby waives any right it may have to assert the doctrine
of forum non convenes or a similar doctrine or to object to venue with respect to any proceeding brought in
accordance with this paragraph and stipulates that the State and Federal courts located in the Counties of
Imperial and San Diego, respectively, California, shall have in person jurisdiction and venue over each of them
for the purpose of litigating any dispute or proceeding arising out of or related to this Contract. Each party
hereby authorizes service of process sufficient for personal jurisdiction in any action against it at the address and
in the manner for the giving of notice as set forth in this Contract.

21.0

Integration
This Contract and any exhibits hereto, as well as other documents referred to in this Contract, constitute the
entire Contract between the parties with regard to the subject matter hereof and thereof. This Contract
supersedes all previous Contracts between or among the parties. There are no Contracts, representations, or
warranties between or among the parties other than those set forth in this Contract.

22.0

Authorized Representatives and Notices
22.1

Representatives. Prior to the commencement of the work under the Contract, the City and Consultant
shall agree on the designation of a representative authorized to act on behalf of each party.

22.2

Notice and Communications. All communications relating to the day-to-day activities under this
Contract shall be exchanged between the representatives of the City and the Consultant. All legal
notices and communications required under or related to this Contract shall be in writing and shall be
delivered personally or mailed by certified mail, postage prepaid, return receipt requested, to the
representatives of City and Consultant identified below. Notice shall be effective on the date of
delivery.

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TO:

22.3
23.0

City of Brawley
Romualdo Medina, Public Works Director/
Operations/Maintenance
180 South Western Avenue
Brawley, CA 92227
Phone: (760) 344-5800 Ext. 19
E-mail: [email protected]

TO:

5g.2

Ashworth Leininger Group
Christine Wong, Environmental Scientist
601 E. Daily Rd., Suite 302
Camarillo, CA 93010
Phone: (805) 764-6019
E-mail: [email protected]

A party may change or supplement the information exchanged concerning authorized representatives
and notices by giving the other party written notice of the new information in the above manner.

Waiver
The failure of the City to insist upon strict performance of any of the terms and conditions of this Contract, or to
exercise or delay the exercise of any rights or remedies provided by this Contract or by law, or the acceptance of
work or payment for work shall not release Consultant from any of the responsibilities or obligations imposed by
law or by this Contract and shall not be deemed a waiver of any right of City to insist upon strict performance of
this Contract. None of the provisions of the Contract shall be considered waived by either party except when
such waivers are agreed upon in writing by the parties.

24.0

Survival of Obligations and Liabilities
The termination, cancellation, or acceptance of the work under the Contract shall not relieve Consultant of its
obligations for work completed prior to the effective date of such termination, cancellation, or acceptance, nor
shall it relieve Consultant of its liabilities at law or under this Contract.

25.0

Severability
If any provision of this Contract or the application thereof to any person or circumstance shall, at any time or to
any extent, be invalid or unenforceable, the remainder of this Contract shall not be affected thereby, and each
such provision shall be valid, and enforceable to the fullest extent permitted by law. However, if either party in
good faith determines that the finding of illegality or unenforceability adversely affects the material consideration
for its performance under this Contract, such party may terminate this Contract by giving written notice to the
other party.

26.0

Execution and Effective Date. This Contract has been executed by the duly authorized officers of the parties
and shall be effective as of October 1, 2024.

Dated:

October 1, 2024
CITY OF BRAWLEY, CALIFORNIA

By:_______________________________
Jimmy Duran, City Manager

ASHWORTH LEININGER GROUP

ATTEST:

By:______________________________
Bart Leininger, Principal

By:___________________________________
Thomas Garcia, Deputy City Clerk

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5g.2

CITY OF BRAWLEY
EXHIBIT A
SCOPE OF SERVICES
CONSULTING SERVICES CONTRACT
PROFESSIONAL ENGINEERING SERVICES
FOR
PRETREATMENT PROGRAM SUPPORT SERVICES

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220

EXHIBIT B
Typical Monthly Invoice
Consultant’s Letterhead

5g.2

City of Brawley
Project Title:

Pretreatment Program Support Services for Fiscal Year 24/25.

Services from: (Date) to (Date)
Total Contract Amount
Previously Billed
Current Billing
Billed to Date
Amount Remaining
Total This Invoice
*Percent Completion shall be justified and included in the invoice.
Attach backup information, if applicable.

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5h

City of Brawley
City Council

October 01, 2024
Agenda Item No 5h

STAFF REPORT
To:
From:
Prepared by:
Subject:

City Council
Romualdo Medina, Public Works Director
Ana Gutierrez, Public Works Analyst
Authorization of Amendment No. 1 to the Agreement with The Holt Group for
continued CM Services.

RECOMMENDATION:
Authorize Amendment No. 1 to The Holt Group for $279,636.25 to provide continued Construction
Management and Grant Administration Services for the Main Street Water Pipeline and Paving
Improvements Project in the amount of $279,636.25 and authorize the City Manager to execute all
documentation to this Amendment.
BACKGROUND INFORMATION:
On June 6, 2022, the City entered into an Agreement with The Holt Group (THG) for the Design, Bidding
and Construction Management Services for the Main Street Water Line Pipeline Installation and Paving
Improvements Project.
The Holt Group provided proposed engineering fees based on the project being completed as one
project. However, the City received a grant from Caltrans for the Paving portion only, so the project had
to be separated into two projects to allow the grant portion to stand alone. THG provided additional
design and bidding services from April through December 2023.
THG has provided construction management and inspection services for both projects since January
2024. The city has received the additional scope of work items and extensive effort to produce a
successful project ahead of schedule.
As of July 31, 2024, THG has invoiced the City $480,096.25 of the $519,100.00 contract amount for
engineering design services dating back to July 2022 and Construction Management beginning
January 2024. Construction is expected to be completed by mid-February 2025, and THG has
anticipated Inspections and Construction Management through March 31, 2025, to complete the
project.
THG is requesting an amendment increase of $279,636.25 to complete both projects. The attached
proposal describes what has been done and what is needed for successful project completion.
FISCAL IMPACT:
The amendment will be paid from the Measure D fund, as this is an eligible expense under this
special fund.
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5h

Approving this amendment will require a budget adjustment of $279,637 to the following accounts:
215-312.000-920.421 Transfer to Streets CIP........................................... $ 279,637
421-310.000-600.215 Transfer from Measure D, Revenue ......................$ 279,637
421-310.000-800.300 Improvements other than buildings, expense ....... $ 279,637
ALTERNATIVES:
No alternatives are recommended at this time.
ATTACHMENTS:
1. Proposal THG
2. Amendment No. 1
REPORT COORDINATED WITH (other than person preparing the staff report):
Staff, Title or Consultant, Agency
Silvia Luna, Finance Director
REPORT APPROVAL(S):
Staff, Title or Consultant, Agency
Jimmy Duran, City Manager
Silvia Luna, Finance Director

Status – Date of Status
Approved - 9/24/2024
Approved - 9/24/2024

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5h.1

224

5h.1

225

5h.1

226

5h.1

227

5h.1

228

5h.2

AMENDMENT NO. 1
TO CONTRACT
FOR
DESIGN ENGINEERING SERVICES
&
CONSTRUCTION MANAGEMENT
DATE: October 1, 2024

The Parties to this Amendment No. 1 to the Contract are the City of Brawley (City) and The Holt Group
Inc., (Consultant).
RECITALS
As part of the original Scope of Work, the Consultant will provide Design Engineering Services and
Construction Management for the Main Street Water Pipeline Installation and Paving Improvements
Project on Main Street from 1st Street to Eastern Avenue.
Amendment No. 1 consists of continued Professional Engineering Services and Construction
Management for the Main Street Water Pipeline and Paving Improvements Project.
THE PARTIES AGREE:
1.0

The Scope of Works is as follows: The Consultant will provide continued professional
engineering services and construction management for the completion of both projects.

2.0

Additional funds for the Consultant to cover the revised Scope of Services shall not
exceed $279,636.25.

3.0

The revised maximum amount of the Agreement, which includes the amount of this
Amendment, shall not exceed Seven Hundred Ninety-Eight Thousand Seven Hundred
Thirty-Six Dollars and Twenty-Five Cents ($798,736.25).

4.0

All other terms, conditions, and stipulations contained in the original Contract shall remain
in effect.

DATED: October 1, 2024

CITY OF BRAWLEY
By:_____________________________
Jimmy Duran, City Manager

The Holt Group, Inc.

ATTESTS:

By:_________________________________
James G. Holt PE

By:_____________________________
Thomas Garcia, Deputy City Clerk

229

5i

City of Brawley
City Council

October 01, 2024
Agenda Item No 5i

STAFF REPORT
To:
From:
Prepared by:
Subject:

City Council
Romualdo Medina, Public Works Director
Ana Gutierrez, Public Works Analyst
Reject bids for Traffic Signal Synchronization Specification No. 2023-10A.

RECOMMENDATION:
Reject bids for Caltrans Federally Funded Project No. 2023-10A Traffic Signal Synchronization CML
5167(046) and approve re-advertisement.
BACKGROUND INFORMATION:
On July 16, 2023, the City was awarded Grant No. CML 5167(046) for the Traffic Signal
Synchronization & ITS, Phase 1. The Grant has a cost of $848,000, a federal participation of 82.55%,
and a local match of 17.45%, which will consist of installing new conduit and fiber optic cable in various
locations throughout the City.
This project was advertised for the second time on July 24, 2024, and one bid was received on August
27, 2024.
DBX, Inc.
Temecula, CA

$1,116,935.00

After a thorough review with the design consultant STC and Engineering Staff, it was determined that
it would be in the city's best interest to re-advertise the project with changes to ensure that the bids
come within budget.
FISCAL IMPACT:
None at this time.
ALTERNATIVES:
No alternative is recommended at this time.
ATTACHMENTS:
REPORT COORDINATED WITH (other than person preparing the staff report):
Staff, Title or Consultant, Agency
REPORT APPROVAL(S):
230

5i

Staff, Title or Consultant, Agency
Silvia Luna, Finance Director
Jimmy Duran, City Manager

Status – Date of Status
Approved - 9/24/2024
Approved - 9/24/2024

231

5j

City of Brawley
City Council

October 01, 2024
Agenda Item No 5j

STAFF REPORT
To:
From:
Prepared by:
Subject:

City Council
Romualdo Medina, Public Works Director
Ana Gutierrez, Public Works Analyst
Authorize Contract Change Order No. 1 to Contract 2023-11A Water Pipeline
Installation & Paving Project Improvements.

RECOMMENDATION:
Authorize Contract Change Order No. 1 to Contract No. 2023-11A for the Water Pipeline Installation
& Paving Project Improvements for $385,812.00 and authorize the City Manager to execute all
documentation concerning this project.
BACKGROUND INFORMATION:
The City of Brawley is undergoing Traffic Signalization, Synchronization, and Intelligent Transportation
Systems from the intersection of 3rd Street to 6th Street. This project includes the construction of an
underground conduit with fiberoptics, with most of the conduit routed within Main Street.
The intelligent Transportation Systems project went out to bid for construction and has been readvertised and rejected a couple of times due to the bids being over budget. This will require the City
to modify and reduce the scope of work for the design and re-bid a third time. The re-design and rebidding are expected to be finalized in December 2024, with a construction start date of January 2025.
With the delay in re-advertising for this project, the Waterline Installation has been completed up to 8th
Street, and the paving portion is due to start from 1st Street to 9th Street by the middle of October 2024.
This paving portion is part of a Grant and has a strict completion deadline of December 2024.
The construction of the underground fiberoptic conduit after the Main Street Project’s new pavement
would require the removal of new asphalt pavement for the conduit trench, which is approximately 6 to
12 inches in width and could potentially compromise the underlying structural and uniform integrity of
the new asphalt pavement.
It was suggested that Rove Engineering provide a proposal to install the underground conduit between
3rd Street through 6th Street. Rove Engineering provided a proposal cost of $385,812.00 with no
additional contract days.
The City’s Staff and Construction Manager, The Holt Group, have determined that Rove Engineering's
cost is fair and recommends that the Council consider the approval.
FISCAL IMPACT:
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5j

The amendment on this project requires additional funding, the American Rescue Plan Act Funds
(ARPA) can be used to fund this part of the project. The following accounts will require a budget
adjustment:
209-191.000-920.103, Transfer to Streets CIP
Expense........................................ $
385,812
421-310.000-600.209, Transfer from ARPA fund
Revenue .......................................$
385,812
421-310.000-800.300, Improvements other than buildings Expense ........................................$
385,812
ALTERNATIVES:
No alternatives are recommended at this time.
ATTACHMENTS:
1. PROPOSAL
REPORT COORDINATED WITH (other than person preparing the staff report):
Staff, Title or Consultant, Agency
REPORT APPROVAL(S):
Staff, Title or Consultant, Agency
Jimmy Duran, City Manager
Silvia Luna, Finance Director

Status – Date of Status
Approved - 9/24/2024
Approved - 9/24/2024

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5j.1

234

Fiscal Year 2024 - 2025
Monthly Staffing Report for October 1, 2024
Full-time Regular EE Groups
Building & Community Develop.

Authorized
Positions

5

Updated: 09/18/2024
Filled
Positions

Vacant Positions
5

0

Notes

Finance

9

8

1 Utility Billing Clerk

Fire

24

24

0

Human Resources

2

2

0

Information Technology

2

2

0

Library

4

3

1 Library Literacy Clerk

Parks & Recreation

12

12

0
Recruiting for a PT Sr Center Coordinator

Planning

2

0

2 Dev Svcs Director and Assistant Planner

Police

52

51

1 Crime Prevention Coordinator starts 10/1

Public Works

36

33

3
Utility Leadman; Environmental
Compliance Officer, Senior Civil Engineer

City Clerk

1

1

0 City Clerk is an elected position

Records Administration

2

2

0

Council Members

5

5

0

City Manager
Total

1

1

0

157

149

8

Groups
Planning/CDS

Limited Term
Positions

0

Temp & Part
Temp Agency
time Positions Positions

0

0

Library

0

4

0

Parks & Recreation

0

13

0

Personnel
Public Works
Prepared by:

2 Parks Maint temps, 4 Cattle Call temps, 3
PR Cashiers, 1 PT Sr Center Coord., 3 rovers

0
0
0
0
3
0 Cattle Call help
Shirley Bonillas, Human Resources Administrator
.

235