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HomeMy WebLinkAbout03/19/2015 B A K E R S F I E L D Staff: Committee members: Chris Huot, Assistant City Manager Willie Rivera, Chair Ken Weir Chris Parlier SPECIAL MEETING OF THE BUDGET AND FINANCE COMMITTEE of the City Council - City of Bakersfield Thursday, March 19, 2015 12:00 p.m. City Hall North 1600 Truxtun Avenue, Bakersfield, CA 93301 First Floor, Conference Room A AGENDA 1. ROLL CALL 2. ADOPT NOVEMBER 24, 2014 AGENDA SUMMARY REPORT 3. PUBLIC STATEMENTS 4. NEW BUSINESS A. Discussion and Committee Recommendation Regarding FY 2015-16 CDBG, HOME, and ESG Action Plan – McIssac B. Discussion and Committee Recommendation Regarding Annual Audit Reports ending FY 2014 - Smith 5. COMMITTEE COMMENTS 6. ADJOURNMENT B A K E R S F I E L D         /s/ Steven Teglia Committee Members: Staff: Chris Huot Willie Rivera, Chair Assistant to the City Manager Ken Weir Terry Maxwell AGENDA SUMMARY REPORT REGULAR MEETING OF THE BUDGET AND FINANCE COMMITTEE Monday, November 24, 2014 12:00 p.m. City Hall North – Conference Room A 1600 Truxtun Avenue, Bakersfield, CA 93301 The meeting was called to order at 12:00 p.m. 1. ROLL CALL Committee members: Councilmember Willie Rivera, Chair arrived at 12:39 p.m. Vice Mayor Ken Weir Councilmember Terry Maxwell City Staff: Alan Tandy, City Manager Steven Teglia, Assistant to the City Manager Chris Huot, Assistant to the City Manager Christopher Gerry, Administrative Analyst Caleb Blaschke, Management Assistant Virginia Gennaro, City Attorney Josh Rudnick, Deputy City Attorney Andy Heglund, Deputy City Attorney Nelson Smith, Finance Director Randy McKeegan, Finance Accounting Supervisor Don Anderson, Property Management Manager Nick Fidler, Public Works Director Ted Wright, Assistant Public Work Director Kristina Budak, Thomas Roads Improvement Program (TRIP) Engineer William Knoetgen, Thomas Roads Improvement Program Parsons Manager Greg Gharib, Thomas Roads Improvement Program Parsons Senior Contracts Officer Janet Wheeler, Thomas Roads Improvement Program Parsons Community Outreach Others present: Theo Douglas, The Bakersfield Californian AGENDA SUMMARY REPORT Budget and Finance Committee Meeting Monday, November 24, 2014 Page 2 2. ADOPT AUGUST 25, 2014 AGENDA SUMMARY REPORT The Report was unanimously adopted as submitted. 3. PUBLIC STATEMENTS None 4. DEFERRED BUSINESS A. Continued Discussion regarding Funding for TRIP Projects – Fidler/Gennaro/Smith The following responses where provided to Committee member Maxwell’s questions regarding the costs associated with the 24th Street widening project, recapture of federal funds for terminated TRIP projects, the current spending on non-TRIP related road improvements, and current resources available after revenue sources were committed during the August 25, 2014 Budget and Finance Committee meeting. Public Works Director Fidler stated the cost estimate to widen the one way streets between F and M Streets is $2.4 million. The estimate includes cost estimates to install necessary drainage improvements, resurfacing and reconstruction of the roadway, and restriping of the pavement to accommodate the 4th lane in each direction between M Street and F Street. The design is in the initial phase of the Final Design and a revised cost estimate will be available at a later date. City Attorney Gennaro stated that there are no documents which clearly articulate what federal money the City would be responsible to repay if any TRIP projects were terminated. In reviewing several documents, the City may be responsible to repay “preliminary engineering” work, although what costs that would include is uncertain. Finance Director Smith stated the five year average of approximately $12.3 million has been used for non-TRIP road maintenance and road construction projects. The current fiscal year budget includes approximately $21 million for non-TRIP road maintenance projects. A combination of General Fund and Capital Outlay fund revenues which are not being pledged for the TRIP borrowing will remain available for such projects. In addition, Community Development Block Grant (CDBG) funds are also used for a variety of road improvements in specific qualified areas. Committee member Maxwell asked if it was possible to move forward with resurfacing 23rd and 24th street between M and F Streets with only three lanes. Public Works Director Fidler stated the resurface entails a significant amount of design work including traffic flow adjustments, curb height adjustments to comply with the Americans Disability Act (ADA), and drainage issues. AGENDA SUMMARY REPORT Budget and Finance Committee Meeting Monday, November 24, 2014 Page 3 City Manager Tandy also stated the design for the section mentioned has not been completed. In order to comply with the ADA curb requirements, several slivers of property acquisition will be required as well. Moving forward with the project before design completion would only add more costs to the overall project. Committee member Maxwell asked the City Attorney if any examples exist in which someone has been required to repay monies to the Federal Government on projects that were not completed. City Attorney Gennaro stated her office was unable to find any such cases. Committee member Maxwell asked if the City would lose the pledged Gas Tax, Transportation Development Fees, and Utility Surcharge Fees funds if the City did not proceed with borrowing money for the Centennial Corridor. Finance Director Smith stated those funds would not be lost. The funds would need to be used on road maintenance projects; there a specific list of projects that Transportation Development Fees can be used for. City Manager Tandy stated Gas Tax funds can only be used on street projects as well. 5. NEW BUSINESS A. Discussion regarding the Thomas Roads Improvement Program Name – Tandy City Manager Tandy stated there are several complexities associated with changing the Thomas Roads Improvements Program acronym TRIP. It is highly recognized by several agencies including but not limited to the California Transportation Commission, Caltrans, the Federal Highway Administration, and the US Environmental Protection Agency. The majority of projects are all under construction under the TRIP name which would cause marketing and continuity difficulties for the remaining projects. The three other members of the partnership also do not wish to change the name. After the completion of the final TRIP project, the name TRIP will no longer be utilized. B. Discussion regarding TRIP Right-of-Way – Smith Finance Director Smith stated a status report on property acquisition for the TRIP program will be updated quarterly. He provided a summarization of the September 2014 report. Committee member Maxwell asked if there were any demolition costs with the Rosedale Highway Widening Project. Property Management Manager Anderson stated there were none because there was no acquisition of any complete structures. AGENDA SUMMARY REPORT Budget and Finance Committee Meeting Monday, November 24, 2014 Page 4 Committee member Maxwell also asked were the legal costs estimates were being budgeted. City Attorney Gennaro stated that those costs would be identified under support costs within the provided report. Finance Director Smith stated that the costs could also be found in Administrative Settlements and Damages/Goodwill costs. Committee member Maxwell requested the City Attorney and the Finance Director work together to define the legal costs and identify them in a separate line item. Committee member Maxwell asked if businesses located in commercial developments would be relocated. Property Management Manager Anderson stated all occupants, including businesses, will be relocated in the acquisition of a full property, whether residential or commercial. C. Discussion regarding the General Fund Balance Policy – Smith Finance Director Smith stated that in a recent review by the Government Finance Officers Association (GFOA), they emphasized the City establish a written policy to comply with the Governmental Accounting Standard Board (GASB) statement establishing fund balance classifications creating a hierarchy based primarily on the extent to which a government is bound to observe limitations imposed upon the use of the resources reported in governmental funds. These limitations are generated from either formal action by the City Council, decisions by management or external funding entities. The GASB recommends that a formal written policy be established by a government to properly determine the composition of its ending fund balance. The City would be in compliance with the GASB statement and qualify for the annual certificate for financial reporting that the GFOA awards by adopting such a policy. Vice-Mayor Weir made a motion to approve the policy and present the Resolution to the full City Council for approval. The motion was unanimously approved. 6. COMMITTEE COMMENTS None 7. ADJOURNMENT The meeting adjourned at 12:54 p.m. B A K E R S F I E L D Community Development Department M E M O R A N D U M March 10, 2015 TO: Budget and Finance Committee FROM: Douglas N. McIsaac, Community Development Director SUBJECT: 2015-2020 Consolidated Plan, Analysis of Impediments to Fair Housing Choice, Citizen Participation Plan, and First Year Action Plan for FY 2015-16 As an Entitlement City under the U. S. Department of Housing and Urban Development (HUD), the City receives annual grant funding in order to improve the quality of life for low- and moderate-income or disadvantaged persons in our community. Specifically, the grants received by the City of Bakersfield are Community Development Block Grant (CDBG), HOME Investment Partnership (HOME), and Emergency Solutions Grant (ESG) programs. In order to be eligible for funds as an Entitlement City, every five years the City of Bakersfield is required by HUD to develop a new Consolidated Plan (ConPlan), Analysis of Impediments to Fair Housing Choice (AI), and a Citizen Participation Plan. Staff is currently in the process of obtaining public input and drafting these documents for a time period covering 2015-2020. Through a public input process, these documents establish the goals and objectives of the CDBG, HOME and ESG programs over the next five years. In preparing the ConPlan and AI, the City is required to gather input from residents and community stakeholders (particularly from low- and moderate-income and/or disadvantaged communities) on community needs. The City has hosted three community meetings, and attended one neighborhood festival to gather community input on the Consolidated Plan and Analysis of Impediments. The City also conducted a city-wide opinion survey which allows residents to express their concerns, and an additional survey that specifically addresses concerns regarding impediments to fair housing. In addition, a public hearing was held at the December 10, 2014 City Council meeting, and a final public hearing will be held prior to final consideration of the aforementioned documents by the City Council (anticipated to be April 22, 2015). Top community needs identified thus far include (in no particular order):  youth centers,  parks and recreation facilities,  street improvements,  street lighting,  mental health services, Budget and Finance Committee HUD FY 15-16 March 10, 2015 Page 2 S:\Council Committees\2015\Budget and Finance\March\1 HUD 15-16BF Memo.doc  crime prevention,  substance abuse services,  job training and creation,  site clean-up,  energy efficiency improvements, and  homeless facilities and services. For each year covered under the Consolidated Plan, the City also prepares an Annual Action Plan that describes the projects and activities funded during that fiscal year to meet needs identified in the ConPlan. For the First Year Action Plan, covering FY2015-16, the anticipated Community Development Block Grant (CDBG), Home Investment Partnership (HOME) and Emergency Solutions Grant (ESG) entitlements total $4,488,328. Staff is projecting $7,000 in program income for CDBG and $30,000 for HOME. Thus, the total proposed budget for CDBG, HOME, and ESG for FY15-16 is $4,525,328. The City’s deadline for the submission of CDBG, HOME, and ESG applications for FY 2015-16 funding was October 31, 2014. This year we received 11 proposals for assistance from non- profit and for-profit organizations totaling $1,111,967, and 7 intra-city proposals totaling $2,538,343 for projects to improve the quality of lives for low-income neighborhoods, improve infrastructure in those low-income neighborhoods, and promote job opportunities to low-income persons. Attached is a list of all the proposals and projects submitted for this year’s CDBG, HOME, and ESG funds. After reviewing the requests for funding, staff has prepared a proposed budget for the FY2015-16 Action Plan. Attached is a summary of the proposed budget for consideration by the Budget and Finance Committee and recommendation to the City Council. B A K E R S F I E L D Community Development Department M E M O R A N D U M March 10, 2015 TO: Alan Tandy, City Manager FROM: Douglas N. McIsaac, Community Development Director SUBJECT: Non-Profit & For-Profit Applications for HUD FY 2015-16 Funding The deadline for the submission of CDBG, HOME, and ESG applications for FY 2015- 16 funding was October 31, 2014. This year 11 applications were submitted from non-profit and private entities totaling $1,111,967. Below are summaries and staff’s comments of the applications received from applicants requesting assistance from the various HUD programs for FY 15-16. Community Development Block Grant Applications – FY 2014-15 Applicant Proposal Name Description Location Estimated Cost City Funds Requested Other Sources HUD Eligible/Qualified Community Action Partnership of Kern Food Bank solar energy improvements Installation of solar equipment to increase energy efficiency at the CAPK Food Bank at 1807 Feliz Drive Ward 1 $285,000 Total Project Cost $132,000* City *additional funding requested from County of Kern Yes Bakersfield Senior Center Public Services Operations and Maintenance Operations and maintenance to benefit seniors at Bakersfield Senior Center at 530 4th Street Ward 1 $150,000 Total Project Cost $150,000* City Yes Budget and Finance Committee HUD FY 15-16 Non Profit & For Profit March 10, 2015 Page 2 2 Bakersfield Senior Center Facilities Improvements Purchase and installation of an industrial freezer at Bakersfield Senior Center at 530 4th Street Ward 1 $40,000 Total Project Cost $40,000 City Yes Boys and Girls Clubs of Kern County Facilities Improvements Renovation of roof, resource center, and restrooms Ward 2 $542,407 Total Project Cost $75,000 City Yes Kern Adult Literacy Council Public Service Adult literacy program Various locations $50,000 Total Project Cost $50,000 City Yes Total Eligible Non-Profit CDBG Request: $447,000 HOME Applications – FY 2014-15 Self-Help Enterprises New Housing Construction Secondary (gap) financing for 10 affordable single- family homes in the Chardonnay Tract Ward 6 $1,735,000 Total Project Cost $300,000 City Yes Total Eligible Non-Profit HOME Request: $300,000 Emergency Shelter Grant Applications – FY 2014-15 Bethany Services, (BHC) Bakersfield Homeless Center Operations Operational cost of the Homeless Center including cost of security maintenance and utilities at 1600 E. Truxtun Avenue. City Wide $2.6 million total project budget (combined with rapid-rehousing budget) $120,000 City ESG $120,000 Match Yes Budget and Finance Committee HUD FY 15-16 Non Profit & For Profit March 10, 2015 Page 3 3 Bethany Services, (BHC) Rapid Re-Housing Program Services Rapid Re-Housing of individuals and families recently being displaced from housing. City Wide $2.6 million total project budget (combined with homeless operations) $85,000 City ESG $85,000 Match Yes Alliance Against Family Violence (AAFV) Shelter for Battered Women and their Children Operating cost of the Battered Women’s Shelter including utilities, insurance, maintenance and wages for a counselor at 1921 19th Street City Wide $293,326 total project budget $ 32,000 City ESG $ 32,000 Match Yes The Mission at Kern County Homeless Intervention Services Operational cost of the Bakersfield Rescue Mission including maintenance, utilities, and personnel at 816 East 21st Street, 810.812 E. 21st Street, 800 E. 21st Street, 724 E. 21st Street City Wide $2.1 million annual operating budget $ 107,500 City ESG $ 107,500 Match Yes Flood Bakersfield Ministries Street Outreach and Engagement Cost of expansion of the street outreach and engagement program City Wide $425,836 annual operating budget $ 20,467 City ESG $ 40,467 Match Yes Total Eligible Emergency Shelter Grant Request: $364,967 B A K E R S F I E L D Community Development Department M E M O R A N D U M March 10, 2015 TO: Alan Tandy, City Manager FROM: Douglas N. McIsaac, Community Development Director SUBJECT: Intra City Proposals Received for FY 2015-16 CDBG Assistance The deadline for submission of proposals for FY 2015-16 was October 31, 2014. We received 8 proposals totaling $2,638,343. Below are project descriptions, location, cost estimates, and eligibility/qualification summaries. Project Description City Department, Ward, and Priority HUD Eligible/Qualified PUBLIC WORKS TOTAL: $2,608,342 Madison Area Curb, Gutter, Sidewalk and Reconstruction Improve drainage currently causing street failures. Install curb, gutter and sidewalk as needed prior to street reconstruction. Project area generally bounded by Madison Ave, Casa Loma, Cottonwood Rd, and Brook St. CDBG – $400,000 Public Works Ward 1 Priority 1 Yes Martin Luther King Jr. Park Lighting Improvements Replacement of park lighting fixtures to LED to improve safety and energy efficiency. Generally bounded by S Owens St., Potomac St., S King St. and E. California Avenue CDBG - $270,782 Public Works Ward 1 Priority 2 Yes East Truxtun Area Curb, Gutter, Sidewalk and Reconstruction Improve drainage currently causing street failures. Install curb, gutter & sidewalk as needed prior to street reconstruction. Generally bounded by E. Truxtun Ave., Williams St., E. California Ave., and Baker St. CDBG - $500,000 Public Works Ward 2 Priority 3 Yes Budget and Finance Committee HUD FY 15-16 Intra City Proposals March 10, 2015 Page 2 2 Project Description City Department, Ward, and Priority HUD Eligible/Qualified Brundage/Union Area Curb, Gutter, Sidewalk and Reconstruction Improve drainage currently causing street failures. Install curb, gutter & sidewalk as needed prior to street reconstruction. Generally bounded by 4th St. Union Ave., Brundage Ln, and P St. CDBG - $605,860 Public Works Ward 1 Priority 4 Yes Neighborhood Clean-Up Program Neighborhood clean-up in targeted HUD-eligible areas, focusing on remediation of illegal dumping and litter/debris removal CDBG - $321,700 Public Works All Wards Priority 5 No East California Curb, Gutter, Sidewalk, and Reconstruction Improve drainage currently causing street failures. Install curb, gutter & sidewalk as needed prior to street reconstruction. East California to Brundage Lane and Dr. Martin Luther King Jr. Boulevard to Union Avenue CDBG - $500,000 Public Works Ward 1 Priority 6 Yes COMMUNITY DEVELOPMENT TOTAL: $130,000 Home Access Grant Program Grants up to $3,500 for accessibility improvements to private residences – scattered site. CDBG - $30,000 CD City-Wide Yes Fair Housing Program Services Public services to affirmatively further fair housing choice, including education, intake, screening, counseling, testing and mediation. CDBG - $100,000 CD City-Wide Yes *Note: CDBG funded public services cannot exceed 15% of CDBG entitlement. Description Projected Projected FY14-15 CDBG Entitlement 3,198,138$ Projected Program Income 7,000$ Total Available Resources 3,205,138$ Administration (20%)641,028$ Section 108 Loan Payment on $4.1M 341,269$ Section 108 Loan Payment on $800K 64,709$ Total Admin and Debt Payment 1,047,006$ Total Resources minus Admin and Debt Payments 2,158,132$ Fair Housing Program Services 100,000$ Bakersfield Senior Center 85,000$ Total Public Service Projects 185,000$ Home Access Rehabilitation 30,000$ Bakersfield Senior Center Facilities Improvement 40,000$ CAP-K Solar Improvements*132,000$ Madison Area Curb, Gutter, Sidewalk, Recon.300,000$ Oleander Area Curb, Gutter, Sidewalk, Recon.500,000$ Union/Brundage Area Phase II 605,860$ E California Area Curb, Gutter, Sidewalk, Recon.365,272$ Total Public Services 1,973,132$ Total Available Resources Remaining -$ Prior Year Allocation 3,201,247.00$ * Total estimated project cost is $285,000. Approval of this project is contingent on obtaining funding from the County of Kern and other sources. RESOURCES ADMINISTRATION AND DEBT SERVICE PROPOSED CDBG BUDGET FY 2015-16 PUBLIC SERVICES (MAX. $457,227) PROJECTS Description Actual Projected FY14-15 CDBG Entitlement1,004,842$ Projected Program Income 30,000$ Total Available Resources 1,034,842$ Administration (10%)103,484$ Total Resources minus Admin 931,358$ CHDO Set Aside (15%)155,226$ New Construction Assistance 776,132$ Projects Total 931,358$ TOTAL AVAILABLE RESOURCES REMAINING -$ Prior Year Allocation 1,080,525$ Description Actual Projected FY14-15 CDBG Entitlement285,348$ Administration (7.5%)21,401$ Total Resources minus Admin 263,947$ Flood Ministries - Street Outreach22,257$ Bakersfield Homeless Center - Shelter63,347$ Bakersfield Rescue Mission - Shelter63,347$ Alliance Against Family Violence - Shelter22,257$ Projects Total 171,208$ Bakersfield Homeless Center - ReHousing92,739$ Projects Total 92,739$ TOTAL AVAILABLE RESOURCES REMAINING -$ Prior Year Allocation 260,531$ ADMINISTRATION SHELTER & OUTREACH PROJECTS (MAX. $171,208) HOMELESS PREVENTION & REHOUSING PROJECTS PROPOSED HOME BUDGET FY 2015-16 RESOURCES ADMINISTRATION PROJECTS PROPOSED ESG BUDGET FY 2015-16 RESOURCES ADMINISTRATIVE REPORT MEETING DATE: 1/7/2015 CONSENT - Miscellaneous aj. TO: Honorable Mayor and City Council FROM: Nelson K. Smith, Finance Director DATE: 12/19/2014 WARD: SUBJECT: Audit Reports to be referred to Budget and Finance Committee: 1.Comprehensive Annual Financial Report (CAFR) for the fiscal year ended June 30, 2014. 2.Agreed Upon Conditions Report for the fiscal year ended June 30, 2014. 3.Post (SAS 114) Audit Findings and Compliance Report for the fiscal year ended June 30, 2014. 4.Independent Auditors Report – Compliance with Contractual Requirements relative to the Bakersfield Subregional Wastewater Management Plan for the year ended June 30, 2014. 5.Independent Auditors Report on Appropriations Limit Worksheet (GANN Limit) of the City of Bakersfield for the fiscal year ended June 30, 2014. STAFF RECOMMENDATION: Staff recommends referral to the Budget and Finance Committee. BACKGROUND: 1. The City’s Comprehensive Annual Financial Report (CAFR), commonly referred to as the Annual Audit Report, for the fiscal year ended June 30, 2014 will be provided to the City Council as a separate document prior to the council meeting. A copy of the report will also be on file in the City Clerk’s office for public review. The CAFR represents the City’s financial statements as of June 30, 2014, which are audited by the accounting firm of Brown Armstrong Accountancy Corporation. The current year audit opinion issued by the outside auditors indicates that the City complied, in all material respects, with accounting principals generally accepted in the United States of America. 2. The Agreed Upon Conditions Report is designed to increase efficiency, internal controls and/or financial reporting and includes any reportable conditions noted during the Audit. The current report, issued by the outside auditors, is attached for your review and indicates there were no reportable conditions identified during the current audit period. 3. The Post SAS 114 Audit Findings and Compliance Report is a required disclosure report in accordance with auditing standards. This report identifies any issues or problems the auditors encountered during their audit work. The report also highlights any accounting adjustments made during the audit period. The current report, issued by the outside auditors, is attached for your review and indicates that all significant transactions have been recognized in the financial statements in the proper period. 4. Contract requirements contained in City of Bakersfield Agreement 76-153 as amended by Agreements 76-153(5), 76-153(4), 77-44, 85-197 and 92-106 apply to operations of the Bakersfield Sub-regional Wastewater management Plan. The City’s compliance with contract requirements is audited on an annual basis. The current Compliance Report, issued by the outside auditors, is attached for your review and indicates that there were no audit findings. 5. Attached is a letter from the City’s independent auditors Brown Armstrong Accountancy Corporation indicating they have completed their annual review of the Appropriations Limit Worksheet prepared by the City in accordance with Section 1.5 of Article XIIIB of the California Constitution (GANN Limit). This annual review is performed by the auditors as part of their contract to provide auditing services to the City of Bakersfield. The agreed upon review procedures are substantially less in scope than an audit and therefore no audit opinion is expressed regarding the calculation. Staff is recommending that these documents be referred to the Budget and Finance committee for further review and discussion, to be returned to the full Council for acceptance at a future Council meeting date. ATTACHMENTS: Description Type Independent Auditors Opinion Letter for CAFR Backup Material Agreed Upon Conditions Report Backup Material Post SAS 114 Letter Backup Material Wastewater Agreed Upon Procedures Backup Material GANN Appropriations Limit Backup Material 1 INDEPENDENT AUDITOR’S REPORT To the Honorable Mayor and Members of the City Council Bakersfield, California Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Bakersfield, California, (the City) as of and for the year ended June 30, 2014, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2014, and the respective changes in financial position and, where applicable, cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. 2 Emphasis of Matter As disclosed in the Note 1 to the financial statements, the City of Bakersfield implemented GASB Statement No. 66, Technical Corrections - 2012 – an amendment of GASB Statements No. 10 and No 62, GASB Statement No. 67, Financial Reporting for Pension Plans – an amendment of GASB Statement No. 25, and No. 70, Accounting and Financial Reporting for Nonexchange Financial Guarantees, during the fiscal year 2014. There was no significant impact over the City of Bakersfield’s financial statements. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information on pages 3 through 17 and 96 through 97 as well as schedules of funding progress on pages 98 through 99 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board (GASB), who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The introductory section, combining and individual major and nonmajor fund financial statements and schedules as well as schedules of long-term debt recorded in private purpose trust fund on pages 104 through 135, and statistical section, are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual major and nonmajor fund financial statements and schedules as well as schedules of long-term debt recorded in private purpose trust fund on pages 104 through 135 are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual major and nonmajor fund financial statements and schedules as well as schedules of long-term debt recorded in private purpose trust fund on pages 104 through 135 are fairly stated in all material respects in relation to the basic financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 15, 2014, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City’s internal control over financial reporting and compliance. BROWN ARMSTRONG ACCOUNTANCY CORPORATION Bakersfield, California December 15, 2014 CITY OF BAKERSFIELD REPORT TO MANAGEMENT FOR THE YEAR ENDED JUNE 30, 2014 AGREED-UPON CONDITIONS REPORT DESIGNED TO INCREASE EFFICIENCY, INTERNAL CONTROLS AND/OR FINANCIAL REPORTING To the Honorable Mayor and Members of the City Council Bakersfield, California We have audited the basic financial statements of the City of Bakersfield, California, (the City) for the year ended June 30, 2014, and have issued our report thereon dated December 15, 2014. In planning and performing our audit of the financial statements of the City, we considered its internal control structure in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control structure. As a result of our audit, we noted no agreed-upon condition involving the internal control structure and its operation. Please see attached for status of prior year agreed-upon-conditions and recommendations. This report is intended solely for the information and use of the Budget and Finance Committee, Mayor, City Council, management of the City, others within the City, and the regulatory agencies, and is not intended to be, and should not be, used by anyone other than these specified parties. BROWN ARMSTRONG ACCOUNTANCY CORPORATION Bakersfield, California December 15, 2014 Current Year Agreed-Upon Conditions and Recommendations None. Status of Prior Year Agreed-Upon Conditions and Recommendations Agreed-Upon Condition 2013-1 Condition During our audit, we noted that the finance department does not send out a list of assets to other departments asking them to verify whether or not capital assets are still there, are in working condition or obsolete, etc. As a result, the capital assets listing might not be up-to-date. Other departments might have disposed of capital assets but the finance department was not informed. Recommendation We recommend that management send asset certification lists to the departments on an annual basis. Management Response The City agreed and management will send annual asset certification letters to departments. Current Year Status Implemented. Agreed-Upon Condition 2013-2 – IT User Access Control Condition During our IT general computing controls testing on the terminated employees’ IT user access control, we noted that 4 out of 5 selected terminated employees’ access to the City’s IT network was not disabled within a timely manner. There was a lag of five business days or more between the employee’s termination date and the access cancellation date. Recommendation We recommend that a formal policy and procedure be established to ensure that terminated employees' user accounts to access City's information assets to be disabled or deleted from the systems within a reasonable timeframe. The terminated employees' IT user accounts should be reviewed to ensure the proper user access control to the critical financial data and other information assets. Management Response Due to an oversight in this current year budgeting, we were not able to procure the HR Module for our SunGard system. IT believes with the module and a formal policy and procedure, that the proper timeliness can be achieved. Currently, when IT receives a termination request we disable the employee’s account on the date designated. As of that date, the individual employee no longer has access to City systems. This system ensures the departing employee cannot access anything nor sign on to the network. This also ensures that City data is secure. With the purchase of the HR Module, Finance, HR and IT will be able to create a written set of Policies and Procedures which details procedures, timelines and most importantly, how these should be documented for both the iSeries and Active Directory environments. Current Year Status Implemented. To the Budget and Finance Committee City of Bakersfield, California Bakersfield, California We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Bakersfield, California (the City), for the year ended June 30, 2014. Professional standards require that we provide you with information about our responsibilities under auditing standards generally accepted in the United States of America, Government Auditing Standards, and OMB Circular A-133, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated May 12, 2014. Professional standards also require that we communicate to you the following information related to our audit. Significant Audit Findings Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. The City adopted Governmental Accounting Standards Board (GASB) Statements No. 66, Technical Corrections – 2012 – an amendment of GASB Statements No. 10 and No. 62; GASB Statement No. 67, Financial Reporting for Pension Plans – an amendment of GASB Statement No. 25; and GASB Statement No. 70, Accounting and Financial Reporting for nonexchange Financial Guarantees during fiscal year 2014. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the City’s financial statements were: Management’s estimate of the net Other Post-Employment Benefits (OPEB) obligation and management’s estimate over self-insurance claims liabilities. We evaluated the key factors and assumptions used to develop these estimates in determining that it is reasonable in relation to the financial statements taken as a whole. Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements were:  Note 12 – Pledged Revenue  Note 13 – Deferred Inflow of Resources  Note 16 – Employee Retirement Benefits  Note 17 – Other Post-Employment Benefits (OPEB)  Note 19 – Risk Assessment  Note 20 – Commitments and Contingencies  Note 23 – Prior Period Adjustments  Note 24 – Extraordinary Items The financial statement disclosures are neutral, consistent, and clear. Difficulties Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit. Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. The attached schedule summarizes the corrected and uncorrected adjustments of the financial statements. Management has determined that their effects are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. Disagreements with Management For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter dated December 15, 2014. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the City’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Other Matters We applied certain limited procedures to Management’s Discussions and Analysis and Budgetary Comparison Schedules, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. We were engaged to report on Schedule of Expenditures of Federal Awards and Combining Statement and Schedules and other supplementary information, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. We were not engaged to report on Introductory Section and Statistical Section, which accompany the financial statements but are not RSI. We did not audit or perform other procedures on this other information and we do not express an opinion or provide any assurance on it. Restriction on Use This information is intended solely for the use of Budget and Finance Committee, Mayor, City Council, and management of the City and is not intended to be, and should not be, used by anyone other than these specified parties. BROWN ARMSTRONG ACCOUNTANCY CORPORATION Bakersfield, California December 15, 2014 Client:City of Bakersfield Engagement:07934 Period Ending:6/30/2014 Workpaper:Summary of Adjustments AccountDescriptionW/P RefDebitCredit Corrected Adjusting Journal Entries JE # 1 BB-02-3 335-4031-822.80-41Building Improvements466,902.00 335-0000-201.10-00Accounts Payable / General Payables466,902.00 Total 466,902.00466,902.00 Adjusting Journal Entries JE # 2 BB-02-4 521-0000-201.10-00Accounts Payable590,110.00 521-1361-401.50-21Purchase Services / Insurance and Bonds590,110.00 Total 590,110.00590,110.00 Adjusting Journal Entries JE # 3 PSR-24-5 Governmental ActivitesEquipment1,322,208.33 Governmental ActivitesAccumulated Depreciation1,322,208.33 Total 1,322,208.331,322,208.33 Uncorrected/Passed Passed Adjusting Journal Entries JE # 1 DD-03 116-0000-210.00-00Deferred Inflows of Resources- Unearned Revenue614,701.97 116-0000-123.98-00Accounts Receivable, net 614,701.97 Total 614,701.97614,701.97 To accrue transactions which were improperly excluded from the accounts payable listing as of year-end. To reduce accounts payable for a transaction that was incorrectly accrued as of year-end. To remove equipment no longer in use. To accrue transactions were improperly excluded from the accounts payable litifd DOCUMENTS HANDED OUT AT THE COMMITTEE MEETING Ma r c h  19 ,  20 1 5 Bu d g e t  an d  Fi n a n c e  Co m m i t t e e Bu d g e t  an d  Fi n a n c e  Committee Ma r c h  19, 2015 Ci t y  of  Ba k e r s f i e l d Fi v e ‐Ye a r  Co n s o l i d a t e d  Pl a n ,   An n u a l  Ac t i o n  Pl a n  an d  th e  An a l y s i s   of  Im p e d i m e n t s  to  Fa i r  Ho u s i n g   Ch o i c e Fi v e ‐Ye a r  Co n s o l i d a t e d  Pl a n  HU D  re q u i r e m e n t  to  re c e i v e  fe d e r a l  fu n d s  CD B G  – C o m m u n i t y  De v e l o p m e n t  Bl o c k  Gr a n t  HO M E  –H O M E  In v e s t m e n t  Pa r t n e r s h i p  Pr o g r a m  ES G  –E m e r g e n c y  So l u t i o n s  Gr a n t  Ad d r e s s e s  co m m u n i t y  ne e d s  an d  se t s  pr i o r i t i e s  Af f o r d a b l e  ho u s i n g  Ec o n o m i c  de v e l o p m e n t  Pu b l i c  se r v i c e s  Ne i g h b o r h o o d  an d  in f r a s t r u c t u r e  im p r o v e m e n t s 1 Ke y  Ba k e r s f i e l d  Ho u s i n g  Is s u e s    Ho u s i n g  Ov e r p a y m e n t  ‐ ‐ 28 %  of  al l  ho u s e h o l d s  sp e n d  more  th a n  30 %  of  in c o m e  on  ho u s i n g  Ho u s i n g  Ov e r c r o w d i n g  ‐ ‐ 5%  of  al l  ho u s e h o l d s  li v e  in  ov e r c r o w d e d  co n d i t i o n s  Ho u s i n g  Co n d i t i o n     40 %  oc c u p i e d  un i t s  bu i l t  be f o r e  19 8 0  19 %  of  un i t s  in  su b s t a n d a r d  co n d i t i o n s  Ne e d  fo r  Af f o r d a b l e  Ho u s i n g  an d  Re n t a l  Un i t s 2 Ne e d  fo r  Af f o r d a b l e  Ho u s i n g  Ba k e r s f i e l d  RH N A  al l o c a t i o n  20 1 3 ‐20 2 3  = 36,290 units  Ho u s i n g  Ne e d s  by  Ho u s e h o l d  In c o m e : Ho u s e h o l d  In c o m e U n i t s % Ve r y  Lo w    (<  50 %  MF I ) 9, 7 0 6 2 7 % Lo w    (5 1 %  to  80 %  MF I ) 5, 8 0 0 1 6 % Mo d e r a t e    (8 1 %  to  12 0 %  MF I ) 6, 4 5 3 1 8 % Ab o v e  Mo d e r a t e  (>  12 0 %   MF I ) 14 , 3 3 1 3 9 % To t a l 3 6 , 2 9 0 1 0 0 % Very Low 27%Low 16% Mo d e r a t e   18 % Ab o v e   Mo d e r a t e 39 % So u r c e :  Ke r n  COG 2014 RTP/SCS 3 Ke y  Ba k e r s f i e l d  Is s u e s    Ho m e l e s s  (p o i n t ‐in ‐ti m e  re p o r t )  99 2  ho m e l e s s  pe r s o n s  in  20 1 4 ,  do w n  fr o m  1, 1 5 8  homeless  pe r s o n s  in  20 1 3  42 %  un s h e l t e r e d  ho m e l e s s  pe r s o n s  an d  17 %  ch r o n i c a l l y   ho m e l e s s  Pu b l i c  Fa c i l i t i e s  Im p r o v e m e n t s     Yo u t h  an d  se n i o r  fa c i l i t i e s  an d  se r v i c e s  Sp e c i a l  ne e d s  fa c i l i t i e s  an d  se r v i c e s  (p e r s o n s  wi t h   di s a b i l i t i e s ,  dr u g  ab u s e ,  HI V / A I D ,  do m e s t i c  vi o l e n c e )  Pu b l i c  In f r a s t r u c t u r e  Im p r o v e m e n t s    Pa r k s  an d  re c r e a t i o n  St r e e t s  an d  si d e w a l k s 4 In p u t  Fr o m  Co m m u n i t y  Ou t r e a c h    Co m m u n i t y  Wo r k s h o p s  Ju l y  24 ,  20 1 4  ―  Dr .  Ma r Ɵn Lu t h e r  Ki n g  Jr .  Co m m u n i t y   Ce n t e r  Oc t .  23 ,  20 1 4  ―  Ha l l  Am b u l a n c e  Co m m u n i t y  Ce n t e r  Fe b .  26 ,  20 1 5  ―  Ba k e r  St r e e t  Vi l l a g e  Co m m u n i t y  Room  Fo c u s  Gr o u p s  Oc t .  11 ,  20 1 4  ―   Go o d  Ne i g h b o r  Pa r t n e r s h i p  Fe s t i v a l ,  Dr.  Ma r t i n  Lu t h e r  Ki n g  Jr .  Pa r k  Oc t .  17 ,  20 1 4  ―   Ke r n  Co .  Ho m e l e s s  Co l l a b o r a t i v e  No v .    6,  20 1 4  ―  Ba k e r s fiel d  Se n i o r  Ce n t e r 5 Co m m u n i t y  Su r v e y  Re s u l t s     Ov e r  16 0  Re s p o n s e s  to  Su r v e y  To p  2 in  ea c h  Co m m u n i t y  Ne e d s  Ca t e g o r y  Co m m u n i t y  Fa c i l i t i e s 1. Yo u t h  Ce n t e r s 2. Pa r k s  an d  Re c r e a t i o n  Fa c i l i t i e s  Pu b l i c  In f r a s t r u c t u r e 1. St r e e t  Im p r o v e m e n t s 2. St r e e t  Li g h t i n g 6 Co m m u n i t y  Su r v e y  Re s u l t s     So c i a l  an d  Pu b l i c  Se r v i c e s 1. Me n t a l  He a l t h  Se r v i c e s 2. Cr i m e  Pr e v e n t i o n  Pr o g r a m  an d  Su b s t a n c e  Abuse  Se r v i c e s  Ec o n o m i c  De v e l o p m e n t 1. Jo b  Cr e a t i o n  an d  Jo b  Tr a i n i n g 2. Co n t a m i n a t e d  Si t e  Cl e a n ‐up  Ho u s i n g  Su p p l y / I m p r o v e m e n t s 1. En e r g y  Ef f i c i e n c y  Im p r o v e m e n t s 2. Ho m e l e s s  Fa c i l i t i e s / S e r v i c e s 7 Co m m u n i t y  Su r v e y  Re s u l t s     To p  5 of  al l  Co m m u n i t y  Ne e d s  Ca t e g o r i e s 1. Jo b  Cr e a t i o n / J o b  Tr a i n i n g 2. Me n t a l  He a l t h  Se r v i c e s 3. En e r g y  Ef f i c i e n c y  Im p r o v e m e n t s 4. Su b s t a n c e  Ab u s e  Se r v i c e s  an d  Cr i m e  Pr e v e n t i o n   Pr o g r a m s 5. Ho m e l e s s  Fa c i l i t i e s / S e r v i c e s 8 An a l y s i s  of  Im p e d i m e n t s  fo r  Fa i r   Ho u s i n g  Ch o i c e    Pr o m o t e  eq u a l  ho u s i n g  op p o r t u n i t y  Mo r t g a g e  le n d i n g  pr a c t i c e s  by  ra c e / e t h n i c i t y  and  in c o m e  Ci t y  po l i c i e s  an d  pr o g r a m s  af f e c t i n g  ho u s i n g   de v e l o p m e n t  Fa i r  ho u s i n g  pr a c t i c e s  in  ow n e r  an d  re n t e r   ho u s i n g  ma r k e t  Ac t i o n  pr o g r a m s  ad d r e s s i n g  to  fa i r  ho u s i n g   9 Pl a n n i n g  Pr o c e s s 10 1st Wo r k s h o p Ne e d s   Su r v e y  an d   Co n s u l t  wi t h   Se r v i c e   Pr o v i d e r s 2nd Wo r k s h o p Dr a f t   Co n P l a n  &  AI   3rd Wo r k s h o p Bu d g e t    &  Fi n a n c e   Co m m i t t e e Pu b l i c   Re v i e w  of   Co n P l a n &   AI Ad o p t i o n   Fi n a l   Co n P l a n  &  AI HUD Submittal Ju l y  20 1 4  – No v . No v . No v .  20 1 4  ‐ Fe b . 2 0 1 5 Ma r .  ‐ Ap r i l Ap r i l May 2015 An n u a l  Ac t i o n  Pl a n     Fi r s t ‐ye a r  (F Y 2 0 1 5 / 1 6 )  ac t i o n s  of  th e  Fi v e ‐Ye a r  Co n s o l i d a t e d   Pl a n  Fi r s t ‐ye a r  fu n d i n g  al l o c a t i o n  to t a l  ap p r o x i m a t e l y  $4.49  mi l l i o n  CD B G : $ 3 , 1 9 8 , 0 0 0  HO M E : $ 1 , 0 0 5 , 0 0 0  ES G : $ 2 8 5 , 0 0 0  TO T A L : $ 4 , 4 8 8 , 0 0 0  Pr o j e c t i n g  $7 , 0 0 0  CD B G  Pr o g r a m  In c o m e  an d  $3 0 , 0 0 0  HOME  Pr o g r a m  In c o m e  La s t  ye a r  (F Y 2 0 1 4 / 1 5 )  fu n d i n g  of  $4 . 5 4  mi l l i o n 11 12 Co m m u n i t y  De v e l o p m e n t  Bl o c k  Grant RE S O U R C E S Pr o j e c t e d F Y 1 4 ‐ 1 5 C D B G E n t i t l e m e n t $ 3 , 1 9 8 , 1 3 8 Pr o j e c t e d P r o g r a m I n c o m e $ 7 , 0 0 0 TO T A L AV A I L A B L E RE S O U R C E S $ 3, 2 0 5 , 1 3 8 AD M I N I S T R A T I O N AN D DE B T SE R V I C E Ad m i n i s t r a t i o n ( 2 0 % m a x i m i m ) $ 6 4 1 , 0 2 8 Se c t i o n 1 0 8 L o a n P a y m e n t o n $ 4 . 1 M $ 3 4 1 , 2 6 9 Se c t i o n 1 0 8 L o a n P a y m e n t o n $ 8 0 0 K $ 6 4 , 7 0 9 Su b ‐To t a l Ad m i n an d De b t Pa y m e n t $ 1, 0 4 7 , 0 0 6 PU B L I C SE R V I C E S (M A X . $ 4 5 7 , 2 2 7 ) Fa i r H o u s i n g P r o g r a m S e r v i c e s $ 1 0 0 , 0 0 0 Ba k e r s f i e l d S e n i o r C e n t e r $ 8 5 , 0 0 0 Su b ‐To t a l Pu b l i c Se r v i c e Pr o j e c t s $ 18 5 , 0 0 0 IN F R A S T R U C T U R E A N D FA C I L I T I E S PR O J E C T S Ho m e A c c e s s R e h a b i l i t a t i o n $ 3 0 , 0 0 0 Ba k e r s f i e l d S e n i o r C e n t e r F a c i li t i e s I m p r o v e m e n t $ 4 0 , 0 0 0 CA P ‐ K S o l a r I m p r o v e m e n t s * $ 1 3 2 , 0 0 0 Ma d i s o n A r e a C u r b , G u t t e r , S id e w a l k , R e c o n . $ 30 0 , 0 0 0 Ol e a n d e r A r e a C u r b , G u t t e r , Si d e w a l k , R e c o n . $ 5 0 0 , 0 0 0 Un i o n / B r u n d a g e A r e a P h a s e I I $ 6 0 5 , 8 6 0 E C a l i f o r n i a A r e a C u r b , G u t t e r , S i d e w a l k , R e c o n . $ 3 6 5 , 2 7 2 Su b ‐To t a l In f r a s t r u c t u r e a n d Fa c i l i t i e s Pr o j e c t s $ 1, 9 7 3 , 1 3 2 TO T A L F U N D S A L L O C A T E D $ 3 , 2 0 5 , 1 3 8 • Ge n e r a l M a n a g e m e n t , O v e r s i g h t a n d C o o r d i n a t i o n ( 2 0 % ) ‐ $6 4 1 , 0 2 8 • Fa i r H o u s i n g P r o g r a m S e r v i c e s ‐ $ 1 0 0 , 0 0 0 • Se c t i o n 1 0 8 L o a n P a y m e n t : A q u a t i c I m p r o v e m e n t s ‐ $3 4 1 , 2 6 9 • Se c t i o n 1 0 8 L o a n P a y m e n t : S o u t h e a s t S t r e e t I m p r o v e m e n t s ‐ $ 6 4 , 7 0 9 • Ho m e A c c e s s G r a n t P r o g r a m ‐ $ 3 0 , 0 0 0 13 Co m m u n i t y  De v e l o p m e n t  Bl o c k  Grant Ba k e r s f i e l d S e n i o r C e n t e r • Pu b l i c S e r v i c e s ‐ $ 8 5 , 0 0 0 • Fa c i l i t i e s I m p r o v e m e n t s ‐ $ 4 0 , 0 0 0 Co m m u n i t y  De v e l o p m e n t  Bl o c k  Grant 14 Co m m u n i t y A c t i o n P a r t n e r s h i p o f K e r n C o u n t y • So l a r I m p r o v e m e n t s ‐ $ 1 3 2 , 0 0 0 • To t a l c o s t i s $ 2 8 5 , 0 0 , c o n t i n g e n t o n m a t c h i n g co n t r i b u t i o n f r o m K e r n C o u n t y Co m m u n i t y  De v e l o p m e n t  Bl o c k  Grant 15 Cu r b , G u t t e r , S i d e w a l k a n d S t r e e t R e c o n s t r u c t i o n P r o j e c t s Co m m u n i t y  De v e l o p m e n t  Bl o c k  Grant Im p r o p e r D r a i n a g e No S i d e w a l k 16 Ma d i s o n A r e a ‐ $ 3 0 0 , 0 0 0 Co m m u n i t y  De v e l o p m e n t  Bl o c k  Grant 17 Ol e a n d e r A r e a ‐ $ 5 0 0 , 0 0 0 Co m m u n i t y  De v e l o p m e n t  Bl o c k  Grant 18 Un i o n / B r u n d a g e A r e a ‐ $ 6 0 5 , 8 6 0 Co m m u n i t y  De v e l o p m e n t  Bl o c k  Grant 19 Ea s t C a l i f o r n i a A r e a ‐ $ 3 6 5 , 2 7 2 Co m m u n i t y  De v e l o p m e n t  Bl o c k  Grant 20 HO M E  In v e s t m e n t  Pa r t n e r s h i p  Pr o g r a m Ex a m p l e : P a r k 2 0 th Ap a r t m e n t s 21 RE S O U R C E S Pr o j e c t e d F Y 1 4 ‐ 1 5 C D B G E n t i t l e m e n t $ 1 , 0 0 4 , 8 4 2 Pr o j e c t e d P r o g r a m I n c o m e $ 3 0 , 0 0 0 To t a l Av a i l a b l e Re s o u r c e s $ 1, 0 3 4 , 8 4 2 AD M I N I S T R A T I O N Ad m i n i s t r a t i o n ( 1 0 % m a x i m u m ) $ 1 0 3 , 4 8 4 PR O J E C T S CH D O S e t A s i d e ( 1 5 % m i n i m u m ) $ 1 5 5 , 2 2 6 Ne w C o n s t r u c t i o n A s s i s t a n c e $ 7 7 6 , 1 3 2 Pr o j e c t s Su b ‐To t a l $ 93 1 , 3 5 8 To t a l F u n d s A l l o c a t e d $1 , 0 3 4 , 8 4 2 Em e r g e n c y  So l u t i o n s  Gr a n t 22 RE S O U R C E S Pr o j e c t e d F Y 1 4 ‐ 1 5 C D B G E n t i t l e m e n t $ 2 8 5 , 3 4 8 AD M I N I S T R A T I O N Ad m i n i s t r a t i o n ( 7 . 5 % m a x i m i m ) $ 2 1 , 4 0 1 SH E L T E R & OU T R E A C H PR O J E C T S (M A X . $ 1 7 1 , 2 0 8 ) Fl o o d M i n i s t r i e s ‐ S t r e e t O u t r e a c h $ 2 2 , 2 5 7 Ba k e r s f i e l d H o m e l e s s C e n t e r ‐ S h e l t e r $ 6 3 , 3 4 7 Ba k e r s f i e l d R e s c u e M i s s i o n ‐ S h e l t e r $ 6 3 , 3 4 7 Al l i a n c e A g a i n s t F a m i l y V i o l e n c e ‐ S h e l t e r $ 2 2 , 2 5 7 Sh e l t e r a n d Ou t r e a c h Su b ‐To t a l $ 17 1 , 2 0 8 HO M E L E S S PR E V E N T I O N & RE H O U S I N G PR O J E C T S Ba k e r s f i e l d H o m e l e s s C e n t e r ‐ R e H o u s i n g $ 9 2 , 7 3 9 TO T A L F U N D S A L L O C A T E D $ 2 8 5 , 3 4 8 Em e r g e n c y  So l u t i o n s  Gr a n t 23