HomeMy WebLinkAbout02/16/2018
B A K E R S F I E L D
Staff: Committee members:
Chris Huot, Assistant City Manager Andrae Gonzales, Chair
Willie Rivera
Ken Weir
SPECIAL MEETING OF THE
BUDGET AND FINANCE COMMITTEE
of the City Council - City of Bakersfield
Friday, February 16, 2018
12:00 p.m.
City Hall North
1600 Truxtun Avenue, Bakersfield, CA 93301
First Floor, Conference Room A
AGENDA
1. ROLL CALL
2. ADOPT MAY 30, 2017 AGENDA SUMMARY REPORT
3. PUBLIC STATEMENTS
4. NEW BUSINESS
A. Discussion and Committee Recommendation Regarding Annual Audit Reports ending
FY 2017 – McKeegan
B. Discussion and Committee Recommendation Regarding FY 2018-19 CDBG, HOME,
ESG Action Plan – Tandy / Kitchen
C. Discussion and Committee Recommendation Regarding Adoption of the 2018
Committee Meeting Schedule – Huot
5. COMMITTEE COMMENTS
6. ADJOURNMENT
B A K E R S F I E L D
Committee Members
Staff: Chris Huot Councilmember, Andrae Gonzales, Chair
Assistant City Manager Councilmember, Willie Rivera
Councilmember, Ken Weir
SPECIAL MEETING OF THE
BUDGET AND FINANCE COMMITTEE
Tuesday, May 30, 2017
10:30 p.m.
City Hall North – Conference Room A
1600 Truxtun Avenue, Bakersfield, CA 93301
The meeting was called to order at 10:30 a.m.
1. ROLL CALL
Committee members Present:
Councilmember, Andrae Gonzales, Chair
Councilmember, Ken Weir
Councilmember, Willie Riviera
City Staff Present:
Alan Tandy, City Manager
Chris Huot Assistant City Manager
Caleb Blaschke, Management Assistant – City Manager’s Office
Joshua Rudnick, Deputy City Attorney
Nelson Smith, Finance Director
Randy McKeegan, Finance Supervisor
Additional Attendees Present:
Members of the Bakersfield Association of Realtors
Members of the PACE Program
Members of the Media
Members of the Public
2. ADOPT APRIL 27, 2017 AGENDA SUMMARY REPORT
The Report was adopted as submitted.
3. PUBLIC STATEMENTS
There were a total of 7 public speakers who spoke in opposition to the Property Assessed Clean
Energy (PACE) Program. They were: Sherry Anthis, Bakersfield Association of Realtors; Michael
Turnipseed; Nick Ortiz; Margaret Smith; Melissa Domeny; Scott Dick; and Gary Crabtree.
/s/ Chris Huot
____________________________________________
Budget and Finance Committee Meeting
Agenda Summary Report – May 30, 2017
Page 2
There were a total of 14 public speakers who spoke in support to the PACE Program. They were:
Ray Mathers; Sharon Dickey; Kevin Harbor; Ken Greer; Mathew Martin; Lyn Rincon; Ben
Dominguez; Chris Morgan; Paul Vince; Laura Booker; Bert Alton; Jose Augilar; Brian McCardy;
and Fred Thomas.
During a rebuttal period, additional statements were provided by: Sherri Anthis,
Bakersfield Association of Realtors and Glen Porter who spoke in opposition to the
PACE Program; followed by Jeremy Human; George Ygrene; and Dustin Reilich who
spoke in support of the PACE Program.
4. NEW BUSINESS
A. Discussion and Committee Recommendation Regarding the PACE Program–
Tandy
City Manager Tandy provided a brief summarization of the PACE Program by
means of a PowerPoint presentation. City Manager Tandy provided details
regarding the history and recent developments related to the program. There
was no staff recommendation presented to the Committee.
Committee member Rivera expressed his appreciation to everyone who
provided testimony regarding the PACE Program. He stated that the program
was considered a great incentive for the community; in particular those who
would not be able to otherwise afford energy efficient home improvements and
a reason the City chose to allow it within city limits. He asked if research had
been compiled regarding the effectiveness of the participation agreement in
other jurisdictions and if it would address the issues being experienced locally.
City Manager Tandy stated that the city authorized the program to be used
locally through a joint powers agreement and that the program is regulated by
the State. The City has no enforcement and compliance tools to monitor the
program.
City Attorney Gennaro agreed with City Manager Tandy’s comments. In addition
she stated that she was unaware of any amendments being made to the joint
powers agreement. The PACE Participation Agreement is only a sample
agreement between the PACE provider and the property owner; without being
physically present during the execution of the agreement there is no way to
know exactly what is said or what takes place.
Committee member Rivera asked if the City could withdraw from the joint
powers agreement and cancel the PACE Program.
City Attorney Gennaro stated that the Council could withdraw from the joint
powers agreement by passage of a resolution. The termination would only have
an effect on future consumer agreements; those previously signed would remain
in place.
____________________________________________
Budget and Finance Committee Meeting
Agenda Summary Report – May 30, 2017
Page 3
Committee member Rivera requested staff reach out to the City of Los Angeles,
find out what changes they have made to make the program work in their
jurisdiction. He also acknowledge the comments written by Mr. John Lifquist, Kern
County Assessor, and stated it did not sway his current position.
Committee member Weir also thanked those present for providing testimony and
expressed concern regarding several statements made. He stated that the
example participation agreement included in the packet only jeopardized the
city further into responsibility. Committee member Weir stated the question
regarding the matter being poor public policy needs to be address by the full
City Council. He made a motion to direct the matter without a recommendation
back to the full City Council on for discussion at an appropriate date.
Committee Chair Gonzales reiterated and agreed with the comments made by
Committee members Rivera and Weir. Given the program has been in effect
since 2010 and there being over 2,700 projects completed to date, he requested
staff gather additional information regarding the 26 cases provided by the Board
of Realtors in order to have a better understanding of the current circumstances
5. COMMITTEE COMMENTS
There were no Committee comments.
6. ADJOURNMENT
The meeting adjourned at 12:27 p.m.
S:\ACCOUNTING\RANDY\ADMIN\AUDIT REPORTS MEMO.DOCX
MEMORANDUM
TO: Budget and Finance Committee
FROM: Randy McKeegan, Assistant Finance Director
DATE: February 12, 2018
RE: 2016/17 Audit Reports
The annual audit of the City’s financial reports for the fiscal year ended June 30, 2017 was
completed in December 2017. At the December 13, 2017 City Council meeting, six reports
were referred to the Budget and Finance Committee for review and discussion. Each report
was completed by outside auditors and are required to comply with regulations at the
Federal, State, or Local level. The audit reports referred to the committee were:
• The City’s annual audit report, also known as the Comprehensive Annual Financial
Report (CAFR), was audited by the local accounting firm Brown Armstrong
Accountancy Corporation who issued an unqualified opinion. This indicates that, in
all material respects, the financial report was presented fairly and in accordance
with generally accepted accounting principles.
• The auditors issued an Agreed Upon Conditions report with regards to any
reportable conditions noted during their field work. These could include any issue
related to improving efficiency, internal controls, or financial reporting. There was
one condition noted in the current year that related to deficiencies in cash receipts
during tests of internal controls. The issue has been addressed by the identified
department and the Finance department has followed up with our own reviews to
insure that corrective actions have been implemented.
• The SAS 114 letter is a required communication with this committee identifying the
auditor’s responsibilities connected with the audit. It also describes the scope and
timing of the audit, significant audit findings, and any uncorrected misstatements.
There were no finding identified.
• The auditors report on the City’s compliance with provisions of a number of
contracts connected with the Bakersfield Sub-regional Wastewater Management
Plan as of the end of the fiscal year ended June 30, 2017. No issues of
noncompliance were noted.
• The auditor’s review of the annual appropriations limit calculations as defined by
State regulations (GANN Limit). Their letter states that no exceptions were noted in
their review procedures.
• The annual audit report for the City facilities managed by AEG (including the
arena, theater, ice center and amphitheater) was audited by the local accounting
firm Barbich, Hooper, King, Dill & Hoffman who also issued an unqualified opinion on
the AEG financial statements.
In addition to the reports referred to the committee at the December 13th Council
meeting, there were three additional reports related to financial audits that the Finance
Department would like to submit for review and discussion. These reports include:
• The Single Audit Report for fiscal year ended June 30, 2017 has been completed by
Brown Armstrong. The report is required to ensure a recipient of federal funds has
adequate internal controls and is in compliance with the federal program's
requirements for applicable grant awards. No internal control weaknesses or issues
of non-compliance were noted in the audit.
• Brown Armstrong issued a second Agreed Upon Conditions report specifically
connected to a review of the internal control structure and operations of the City’s
information technology services. The report identified seven conditions that
needed to be corrected which range from updating policies and procedures to
physical access to server rooms. The Technology Services division of the City
agreed with these findings and the department will begin corrective action to
address them.
• The State Department of Transportation (Caltrans) completed an “incurred cost
audit” in October 2017 with the purpose of insuring the City was properly
expending state and federal transportation related funds. The auditors from
Caltrans identified five findings that, in their view, needed to be addressed. These
findings related to issues with procurement of contracts, unallowable expenditures,
and project management. It should be noted that the projects audited incurred
over $68.5 million in costs of which, $16,924 were noted as non-compliant (0.02%).
These reports will be submitted to the full Council for acceptance at a future meeting after
the Committee’s review process is complete.
Rabobank Arena, Theater, Convention Center,
Adventist Health Ice Center of Bakersfield
and Spectrum Amphitheatre
Consolidated Financial Statements
June 30, 2017
C O N T E N T S
Page(s)
Independent Auditors’ Report 1 - 2
Management’s Discussion and Analysis (Required Supplementary Information) 3 - 8
Consolidated Financial Statements
Consolidated statement of net position 9
Consolidated statement of revenues, expenses and change in net position 10
Consolidated statement of cash flows 11 - 12
Notes to consolidated financial statements 13 - 19
Supplementary Information
Consolidated schedule of operating expenses 20
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 21 - 22
Rabobank Arena, Theater, Convention Center,
Adventist Health Ice Center of Bakersfield
and Spectrum Amphitheatre
Management’s Discussion and Analysis
- 3 -
JULY 2016 TO JUNE 2017
RABOBANK ARENA, THEATER, CONVENTION CENTER, ADVENTIST HEALTH ICE
CENTER OF BAKERSFIELD AND SPECTRUM AMPHITHEATRE MANAGEMENT
DISCUSSION AND ANALYSIS
This section of Rabobank Arena, Theater, Convention Center, Adventist Health Ice Center of Bakersfield
and Spectrum Amphitheatre’s (the Facilities) annual financial report presents our discussion and
analysis of the Facilities’ financial performance during the fiscal year ended June 30, 2017. Please
read it in conjunction with the Facilities’ consolidated financial statements, which follow this section.
FINANCIAL HIGHLIGHTS
In FY 2016-2017 our top six events were as follows:
o Lady Antebellum, Live Nation, Net Income of $92K
o CIF State Wrestling Championship, CIF, Net Income of $92K
o Disney On Ice, Feld Entertainment, Net Income of $88K
o Carrie Underwood, AEG, Net Income of $85K
o Blake Shelton, Messina Touring Group, Net Income of $80K
o Monster Trucks, FORCE Entertainment, Net Income of $64K
The Rabobank Theater and Convention Center was host to 12 concerts in FY 2016-2017.
Those 12 concerts resulted in an attendance of over 18,000 people and net income of over
$92K.
The Broadway in Bakersfield Theater Series produced by Jam Theatricals from Chicago held
their 12th season of shows at Rabobank Theater with good results. There were three shows in
the series which resulted in a net income of $38K.
The Condors did not make the playoffs in 2016-2017, but their net income of over $212K was
an improvement over the previous fiscal year.
OVERVIEW OF THE FINANCIAL STATEMENTS
The annual report includes this management’s discussion and analysis report, the independent auditors'
report and the basic consolidated financial statements of the Facilities.
REQUIRED FINANCIAL STATEMENTS
The financial statements of the Facilities report information using accounting methods similar to those
used by private sector companies. These statements offer short and long term financial information
about its activities. The Statement of Net Position includes all of the Facilities’ assets and liabilities
and provides information about the nature and amounts of investments in resources (assets) and the
Rabobank Arena, Theater, Convention Center,
Adventist Health Ice Center of Bakersfield
and Spectrum Amphitheatre
Management’s Discussion and Analysis
- 4 -
obligations to the Facilities’ creditors (liabilities). It also provides the basis for evaluating the
Facilities’ capital structure as well as assessing the liquidity and financial flexibility of the Facilities.
All of the current year’s revenues and expenses are accounted for in the Statement of Revenues,
Expenses and Change in Net Position. This statement measures the success of the Facilities’
operations over the past year and can be used to determine whether the Facilities has successfully
recovered all its costs through its user fees and other charges, profitability and credit worthiness.
The final required financial statement is the Statement of Cash Flows. This statement reports cash
receipts, cash payments, and net changes in cash resulting from operations, investing, and financing
activities and provides answers to such questions as where did cash come from, what was cash used
for, and what was the change in the cash balance during the reporting period.
FINANCIAL ANALYSIS OF THE FACILITIES
One of the most important questions asked about the Facilities’ finances is, “Are the Facilities as a
whole better off or worse off as a result of this year’s activities?” The Statement of Net Position, and
the Statement of Revenues, Expenses and Changes in Net Position report information about the
Facilities’ activities in a way that will help answer this question. These two statements report the net
position of the Facilities and the changes in net position. One can think of the Facilities’ net position -
the difference between assets and liabilities - as one way to measure financial health or financial
position. Over time, increases or decreases in the Facilities’ net position is one indicator of whether its
financial health is improving or deteriorating. However, one will need to consider other non-financial
factors such as changes in economic conditions, population growth, and new or changed government
legislation.
Rabobank Arena, Theater, Convention Center,
Adventist Health Ice Center of Bakersfield
and Spectrum Amphitheatre
Management’s Discussion and Analysis
- 5 -
Below is a summary of the Consolidated Statements of Net Position, Table A-1:
$%
2017 2016 Change Change
Current assets 3,074,106$ 2,835,524$ 238,582$ 8%
Noncurrent capital assets 6,703 18,778 (12,075) 100%
3,080,809$ 2,854,302$ 226,507$ 8%
Current liabilities 2,830,809$ 3,027,399$ (196,590)$ -6%
Other liabilities 250,000 250,000 - 0%
Total liabilities 3,080,809 3,277,399 (196,590) -6%
Invested in capital assets 6,703 18,778 (12,075) 100%
Unrestricted (6,703) (441,875) 435,172 -98%
Total net position - (423,097) 423,097.00 -100%
3,080,809$ 2,854,302$ 226,507$ 8%
Table A-1
Condensed Consolidated Statements of Net Position
Asset and liability balances for both years are very consistent. The slight change in net position (-7%)
is primarily due to a decrease in accounts receivable and an increase in accounts payable balances.
Rabobank Arena, Theater, Convention Center,
Adventist Health Ice Center of Bakersfield
and Spectrum Amphitheatre
Management’s Discussion and Analysis
- 6 -
$%
2017 2016 Change Change
Operating revenues 7,621,593$ 7,420,662$ 200,931$ 3%
Less direct event expenses 4,614,108 4,307,851 306,257 7%
Gross profit 3,007,485 3,112,811 (105,326) -3%
Operating expenses 3,856,239 3,991,689 (135,450) -3%
Operating loss (848,754) (878,878) 30,124 -3%
Nonoperating income 433,036 463,160 (30,124) -7%
Change in net position (415,718) (415,718) - 0%
Net position, beginning of year (423,097) (423,097) - 0%
Contributions 838,815 415,718 423,097.00 102%
Net position, end of year -$ (423,097)$ 423,097$ -100%
Table A-2
Condensed Consolidated Statements of Revenues, Expenses and Changes in Net Position
Results from operations were $30k better than the prior year. Sponsorship revenues were $92k higher
than the previous year, but event expenses were much higher this year than the previous year and that
offset the increases in the operating revenues. The improved results can solely be attributed to
departments managing their operating expenses.
Rabobank Arena, Theater, Convention Center,
Adventist Health Ice Center of Bakersfield
and Spectrum Amphitheatre
Management’s Discussion and Analysis
- 7 -
Over (Under) %
Actual Budget Budget of Budget
Operating revenues 7,621,593$ 4,805,739$ 2,815,854$ 59%
Less direct event expenses 4,614,108 1,649,051 2,965,057 180%
Gross profit 3,007,485 3,156,688 (149,203) -5%
Operating expenses 3,856,239 3,538,682 317,557 9%
Nonoperating income 433,036 - 433,036 100%
Change in net position (415,718)$ (381,994)$ (33,724)$ 9%
Year Ended June 30, 2017
Table A-3
Change in Net Position, Actual to Budget
Gross operating revenue for the year was higher than budget due to the additional events that were
held. Increases were found across rent, parking, facility fees and event suite revenue. Although
revenues were in excess of budget, direct event expenses were significantly over budget. The increase
in actual expense was due to increases in event labor and associated expenses that were necessary to
put those events on.
Operating expenses came in higher than budget overall, the main factors were a full time position was
added to the security department that was not budgeted and utilities came in over budget as well.
$%
June 30, 2017 June 30, 2016 Change Change
Small Equipment 18,896$ 18,896$ -$ 0%
Less accumulated depreciation 12,193 10,099 2,094 21%
Net property and equipment 6,703$ 8,797$ (2,094)$ 100%
Table A-4
Capital Assets
Rabobank Arena, Theater, Convention Center,
Adventist Health Ice Center of Bakersfield
and Spectrum Amphitheatre
Management’s Discussion and Analysis
- 8 -
ECONOMIC FACTORS AND NEXT FISCAL YEAR
Several key factors are expected to affect next fiscal year:
The economic climate in Bakersfield and Kern County continues to play a large part in the
financial performance of the Facilities. The oil prices have stabilized, but have not bounced
back and that still remains a factor in the community that has a continued negative impact on
ticket sales for family shows, sponsorship sales and suite leases; we are still exploring different
markets to combat the loss in the sponsorship revenues and suite lease agreements. We are
continuing to actively seek new and different ways to advertise events, package new items into
sponsorship entitlements, and are finding new ways to increase suite revenues. Additional
growth in sponsorship revenues is expected, as we continue to pursue new relationships with
sponsors.
In FY 2017-2018, the Condors will be playing their third season as the AHL affiliate to the
Edmonton Oilers NHL hockey team. The higher caliber of play in the AHL is expected to
continue to bring in higher attendance, which will result in higher ancillary revenues across the
board.
We continue to work closely with the Aramark management and staff to strive to maximize
food and beverage commission revenues at every opportunity. Two new portable stands have
been acquired that will increase points of sale and give a much needed new variety of food
choices for the patrons. In addition, a new craft beer bar has been built to appeal to the patrons’
interest in craft beers.
At the Adventist Health Ice Center, the youth hockey program continues to grow with great
success. A new practice rink is being presented to City Council that will give an additional half
sheet of ice that will increase revenues with the added space if it is approved.
The event calendar for the first six months of the fiscal year is fairly full with a wide variety of
events. A major setback to this fiscal year is the loss of the Circus. This event has been a
staple in our family show schedule and will be missed. The booking department continues to
work hard in trying to secure additional events for the Facilities overall.
CONTACTING RABOBANK ARENA
This financial report is designed to provide a general overview of the finances and accountability of
Rabobank Arena, Theater, Convention Center, Adventist Health Ice Center of Bakersfield and Spectrum
Amphitheatre. If you have questions about this report contact Rabobank Arena, Theater, Convention
Center, Adventist Health Ice Center of Bakersfield and Spectrum Amphitheatre, 1001 Truxtun Avenue,
Bakersfield, California 93301, Attention Director of Finance.
- 9 -
ASSETS
Current Assets
Cash 2,182,763$
Accounts receivable, trade, net of allowance
for doubtful accounts of $8,750 327,636
Accounts receivable, related party 69,408
Accounts receivable, other 24,685
Receivable from the City of Bakersfield 423,097
Prepaid expenses 46,517
3,074,106
Capital Assets , at cost 18,896
Less accumulated depreciation 12,193
6,703
3,080,809$
LIABILITIES AND NET POSITION
Current Liabilities
Accounts payable, trade 209,815$
Accounts payable, related party 99,412
Accrued expenses 302,332
Deferred revenues 2,177,567
Advance from the City of Bakersfield 41,683
2,830,809
Other Liabilities 250,000
Net Position
Invested in capital assets, net of related debt 6,703
Unrestricted (6,703)
-
3,080,809$
See Notes to Consolidated Financial Statements.
Rabobank Arena, Theater, Convention Center,
June 30, 2017
Consolidated Statement of Net Position
and Spectrum Amphitheatre
Adventist Health Ice Center of Bakersfield
- 10 -
Rabobank Arena, Theater, Convention Center,
Adventist Health Ice Center of Bakersfield
and Spectrum Amphitheatre
Consolidated Statement of Revenues, Expenses and Change in Net Position
For the Year Ended June 30, 2017
Net revenues:
Facilities rent 1,365,520$
Suites 1,307,412
Signage and advertising 982,898
Concession commissions 833,669
Ice Sports Center, general admissions 422,060
Ticketing fees 384,262
Parking 243,205
Facility fees 1,747,225
Ice Sports Center, other revenue 267,588
Merchandise 46,801
Other income 20,953
7,621,593
Direct event expenses:
Event labor 1,175,959
Other direct event expenses 3,438,149
4,614,108
Gross profit 3,007,485
Operating expenses 3,856,239
Operating loss (848,754)
Nonoperating income:
Management reimbursement of operating loss 433,036
Change in net position (415,718)
Net position, beginning of year (423,097)
Contributions received from the City of Bakersfield 838,815
Net position, end of year -$
See Notes to Consolidated Financial Statements.
- 11 -
Rabobank Arena, Theater, Convention Center,
Adventist Health Ice Center of Bakersfield
and Spectrum Amphitheatre
Consolidated Statement of Cash Flows
For the Year Ended June 30, 2017
Cash flows from operating activities:
Cash received from customers 2,173,866$
Cash received from contracts for services 5,798,211
Cash payments to suppliers for goods and services (6,082,234)
Cash payments to employees for services (2,330,483)
Net cash used in operating activities (440,640)
Cash flows from noncapital and related financing activities:
Reimbursement from AEG for current year operating loss 433,036
Net decrease in cash and cash equivalents (7,604)
Cash and cash equivalents, beginning of year 2,190,367
Cash and cash equivalents, end of year 2,182,763$
See Notes to Consolidated Financial Statements.
- 12 -
Reconciliation of operating loss to net cash used in
operating activities:
Operating loss (848,754)$
Adjustments to reconcile operating loss to net
cash used in operating activities:
Depreciation 1,256
Changes in operating assets and liabilities:
Accounts receivable 179,340
Accounts receivable, related party (69,408)
Prepaid expenses 66,979
Accounts payable, trade 213,104
Accounts payable, related party (284,366)
Accrued expenses 138,455
Deferred revenues 162,754
Net cash used in operating activities (440,640)$
Noncash investing and financing activities:
Contribution to unrestricted net position of advances
from the City of Bakersfield 838,815$
Rabobank Arena, Theater, Convention Center,
Adventist Health Ice Center of Bakersfield
and Spectrum Amphitheatre
Notes to Consolidated Financial Statements
- 13 -
Note 1. Nature of Business and Significant Accounting Policies
Nature of business:
The City of Bakersfield (the City) owns the Rabobank Arena, Theater, Convention Center,
Adventist Health Ice Center of Bakersfield and Spectrum Amphitheatre (the Facilities).
The Rabobank Arena was built by the City and began operations in October 1998. It is the
only building of its kind in the Bakersfield area.
In December 2003, the City opened the Adventist Health Ice Center of Bakersfield (Ice
Center). The Ice Center is used for public skating, hockey leagues, figure skating, and
other community events.
In February 2007, the City opened the Spectrum Amphitheatre (the Amphitheatre), an
outdoor theatre located in Bakersfield.
The activities of the Arena, Theater, Convention Center, Ice Center and Amphitheatre (the
Facilities) are recorded in a special revenue fund of the City’s accounting records. The City
owns all the assets of the Facilities, and accordingly, all amounts related to the operation of
the Facilities belong to the City. The management company operating the Facilities has a
fiduciary responsibility under the management agreement to maintain and operate the
Facilities in the best interests of the City and the community.
In an agreement dated March 20, 2013, the City contracted with AEG Management
Bakersfield, LLC and AEG Facilities, LLC (the Company or AEG) to begin overseeing the
operation and management of the Facilities for a term of ten years. The City, at its sole
discretion, may terminate this agreement effective June 30, 2018, if the City provides the
manager with notice of termination no later than six months before June 30, 2018. On
mutual agreement between both parties, the term may be extended one five-year period.
AEG was hired by the City for its expertise in the management, operation and marketing of
public assembly facilities.
Principles of consolidation:
The consolidated financial statements of the Facilities include the accounts of the Rabobank
Arena, Theater, Convention Center, Adventist Health Ice Center of Bakersfield and
Spectrum Amphitheatre after elimination of all significant inter-company accounts and
transactions.
Basis of accounting:
The Facilities’ basic financial statements are presented on the full accrual basis of
accounting and conform to accounting principles generally accepted in the United States of
America. The Facilities utilize accrual basis accounting in which revenues are recognized
when earned and expenses are recorded when a liability is incurred or economic assets are
used. Proprietary funds distinguish operating revenues and expenses from nonoperating
Notes to Consolidated Financial Statements
- 14 -
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. Revenues and expenses not meeting this definition are reported as
nonoperating.
Revenue recognition:
Suite contracts
Revenues from suites are recognized over the contract period per the contract terms.
Contracts are billed throughout the year. The suite payments are recorded as deferred
revenue until earned and are recognized over the contract period.
Naming rights, signage and advertising contracts
Revenues from naming rights, signage and advertising contracts are recognized over the
contract period per the contract terms. Contracts are billed according to the contract
terms. Payments are recorded as deferred revenue until earned and recognized over the
contract period.
Ticket sales
The Facilities, through its contract with Outbox AXS, LLC, sells tickets to events as an
agent of the event holder at the on-site box office location and through the telephone
and internet. All proceeds from the sale of tickets belong to the event holder. The
ticket sales are recorded as deferred revenue when sold. After the event has occurred,
settlement with the event holder takes place. The net of total ticket sales less event
expenses such as facility rent and reimbursement of direct event expenses is then paid to
or received from the event holder. The event ticket proceeds are removed from the
deferred revenue account in the month the event occurred.
The Facilities earn a ticketing fee on the sale of event tickets that take place through the
telephone and internet. Revenues from these fees are recorded as deferred revenue at
the time of sale and are recognized in the month the event occurred.
Event revenues
Revenues from the Facilities’ events such as facilities rent, direct event expense
reimbursements, concession commissions, parking and merchandise are recognized in
the month the event occurred.
Net position:
The Facilities utilize a net position presentation in accordance with GASB Statement 34,
Basic Financial Statements - and Management’s Discussion and Analysis - for State and
Local Governments, as amended by GASB 63, Financial Reporting of Deferred Outflows
or Resources, Deferred Inflows of Resources, and Net Position. Net position is categorized
as invested in capital assets, net of related debt, restricted components of net position and
unrestricted components of net position. These categories are defined as follows:
Notes to Consolidated Financial Statements
- 15 -
Invested in capital assets, net of related debt - This component of net position consists
of capital assets, including restricted capital assets, net of accumulated depreciation and
reduced by the outstanding balances of any bonds, mortgages, notes, or other
borrowings that are attributable to the acquisition, construction, or improvement of
those assets. If there are significant unspent related debt proceeds at year-end, the
portion of the debt attributable to the unspent proceeds are not included in the
calculation of invested in capital assets, net of related debt. Rather, that portion of the
debt is included in the same net position component as the unspent proceeds.
Restricted components of net position - This component of net position consists of
restricted assets reduced by liabilities and deferred inflows of resources related to those
assets. Generally, a liability relates to restricted assets if the asset results from a
resource flow that also results in the recognition of a liability or if the liability will be
liquidated with the restricted assets reported.
Unrestricted components of net position - This component of net position is the net
amount of assets, deferred outflows of resources, liabilities, and deferred inflows of
resources that are not included in the determination of net investment in capital assets or
the restricted component of net position.
Use of estimates:
The preparation of financial statements in conformity with accounting principles generally
accepted in the United States of America requires management to make estimates and
assumptions that affect the reported amounts of assets and liabilities and disclosures of
contingent assets and liabilities at the date of the financial statements and the reported
amounts of revenues and expenses during the reporting period. Actual results could differ
from those estimates.
Cash and cash equivalents:
For purposes of reporting cash flows, the Facilities considers highly liquid investments with
an original maturity of three months or less when purchased to be cash equivalents. Cash
and cash equivalents also include cash on hand and amounts deposited with banks.
Custodial credit risk:
The California Government Code and the Facilities’ investment policy do not contain legal
or policy requirements that would limit the exposure to custodial credit risk for deposits and
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 governmental unit). The
market value of the pledged securities in the collateral pool must equal at least 110% of the
total amount deposited by the public agencies. California law also allows financial
institutions to secure the Facilities’ deposits by pledging first trust deed mortgage notes
having a value of 150% of the secured public deposits.
Notes to Consolidated Financial Statements
- 16 -
Concentration of credit risk:
Credit is extended, in the form of accounts receivable, to customers located primarily in the
County of Kern, California.
Trade accounts receivable:
Trade accounts receivable are stated at the amount management expects to collect from
outstanding balances. Management provides for probable uncollectible amounts through a
charge to earnings and a credit to valuation allowance based on its assessments of the
current status of individual accounts. Balances that are still outstanding after management
has used reasonable collection efforts are written off through a charge to the valuation
allowance and a credit to trade accounts receivable. Based on management’s assessment of
the credit history with customers having outstanding balances and current relationships with
them, it has concluded that an allowance for doubtful accounts is necessary; therefore, an
allowance of $8,750 has been recorded as of June 30, 2017.
Capital assets:
The Facilities’ capital assets are recorded at cost. Depreciation is computed using the
straight line method over estimated useful lives of 3 - 10 years.
Maintenance and repairs of capital assets are charged to operations and major
improvements are capitalized. Upon retirement, sale or other disposition of capital assets,
the cost and accumulated depreciation are eliminated from the accounts and gain or loss is
included in the consolidated statement of revenues and expenses.
The following is a summary of changes in the Facilities’ capital assets for the year ended
June 30, 2017:
Balance Balance
6/30/16 Acquisitions Retirements 6/30/17
Small equipment 18,896$ - - 18,896$
Balance Depreciation Balance
6/30/16 Expense Retirements 6/30/17
Small equipment 10,937$ 1,256 -$ 12,193$
Assets - At Cost
Accumulated Depreciation
Note 2. Advance from City of Bakersfield
During the normal course of business, the City pays expenses that are allocated to the
operation of the Facilities. These expenses include payroll and related expenses for the
City employees and equipment rent. The amount of the advance fluctuates throughout the
year depending on allocated monthly expenses and additional cash flow needs. The advance
is an intercompany account that is eliminated in the consolidation for the preparation of the
City's financial statements. The amount charged by the City to the Facilities was $457,401
Notes to Consolidated Financial Statements
- 17 -
for the year ended June 30, 2017 and the amount due to the City at June 30, 2017 was
$41,683.
Note 3. Deferred Revenue
Deferred revenue at June 30, 2017 consists of the following:
Suite contracts 676,857$
Ticket sales, future events 923,835
Naming rights 252,016
Sponsorship agreements 188,475
Ticket rebates 60,679
Event deposits 75,705
2,177,567$
Note 4. Administrative Services Agreements
AEG provides administrative services to the City for the Facilities. Compensation for these
services is a base fee of $400,000 for the first year, paid in equal monthly installments. The
base fee will be adjusted annually (up or down) by the Consumer Price Index, but in no
event will any increase or decrease exceed three percent. For the year ended June 30, 2017,
AEG received $420,387 in total management fees from the City for the three respective
facilities.
In addition to the base fee, AEG receives an incentive equal to a percentage of the
difference between the actual net operating profits or net operating losses for each facility
and a benchmark. AEG receives an incentive of: 1) 25% of the difference between the
actual net operating profit (loss) and a $332,575 loss realized by the Arena, Theater and
Convention Center; 2) 50% of the difference between the actual net operating profit (loss)
and a $20,785 loss realized by the Ice Center and 3) 50% of the difference between the
actual net operating profit (loss) and a $62,358 loss realized by the Amphitheater. The
incentive fee was $-0- for the year ended June 30, 2017.
The management agreement also includes a net loss guarantee where if the net operating
loss in any given fiscal year for all of the Facilities taken in the aggregate exceeds a base
amount of $415,718, AEG will reimburse the Facilities in the amount the net operating loss
exceeds $415,718. For the year ended June 30, 2017, AEG reimbursed $433,036 to the
Facilities for net operating losses that exceeded the base amount.
Per the management agreement, AEG was to make a one-time contribution of $250,000,
from its own monies, to an event development account and is to be utilized for future
events. In the event of early termination, AEG is authorized to withdraw any amounts
remaining in the event development account as of the date of the early termination. The
City is entitled to any balance in the account upon the expiration of the management
agreement. The contribution from AEG is included in other liabilities on the consolidated
statement of net position.
Notes to Consolidated Financial Statements
- 18 -
The following is a summary of the other liabilities transactions for the year ended June 30,
2017:
Payable Payable
6/30/16 Additions Deletions 6/30/17
Other liability 250,000$ -$ -$ 250,000$
ARAMARK
The Facilities is currently operating under a contract with ARAMARK to operate
concession and catering services for the Arena, Theater and Convention Center (the
Facilities), effective through June 30, 2018.
The Facilities is entitled to receive 35% of the first $600,000 in gross concession receipts
and 40% of receipts in excess of $600,000 but less than $2,000,000 and 45% of any amount
exceeding $2,000,000 annually. For the year ended June 30, 2017, the Facilities received
$824,138 in gross concession and catering receipts from ARAMARK.
Note 5. Commitments
The Facilities have entered into various long-term contracts and leases. At June 30, 2017,
outstanding commitments consist of the following:
Rabobank naming rights:
The City has entered into a license and naming rights agreement with Rabobank N.A
(Bank) for the exclusive naming rights of “Rabobank Arena, Theater, Convention Center”.
The agreement calls for the City and AEG to use reasonable efforts to identify the Arena as
the “Rabobank Arena, Theater, Convention Center” in all official documents, press
releases, advertising, announcements, answering of telephones, as well as all promotion and
print material produced or disseminated by or for the account of the City. The Bank has
agreed to pay $350,000 per year with the contract terminating January 31, 2025.
Ticket sales:
The Facilities have entered into a licensed user agreement with Outbox AXS, LLC (AXS)
to be the exclusive provider for ticket sales for any event presented at the Facilities. Under
the agreement, AXS has the authority to act as an agent for the Facilities for ticket sales to
the general public by any and all means including telephone and internet. AXS earns fees
from the ticket sales such as inside ticket charges, customer convenience charges, credit
card charges, handling charges and ticket sale royalties. AXS collects these fees as tickets
are sold and the net amount is remitted to the Facilities weekly. This agreement began in
July 2015 and is effective through the date which the AEG management agreement expires.
Hockey lease:
The City has entered into a lease agreement, which has been assigned to KG Oilers
Corporation, for exclusive use of the Facilities for East Coast Hockey League (ECHL)
games. KG Oilers Corporation has agreed to pay $3,500 for each Preseason home game
Notes to Consolidated Financial Statements
- 19 -
played, $6,525 for each Regular Season home game played and $1,525 for each Post
Season home game played. The fees will be subject to change at two-year intervals
beginning on February 1, 2016. The change in payment will be based on the changes in the
Consumer Price Index. No change in pricing was made during the current year.
The KG Oiler Corp. (Tenant) receives $5,370 per luxury suite leased by the Arena or
$145,000 if all twenty-seven suites are leased. In addition to the suite payment, on suite
leases sold or renewed after the effective date, an advertising and promotional inventory
package will be included that will be provided by the Tenant as part of each new sale or
renewal of a suite lease. The suite lease pricing will be adjusted to incorporate the fair
market value of the advertising and promotional inventory, which will be estimated to be
10% of the new suite lease price. Tenant will receive the entire amount of the portion of
the advertising and promotional inventory package for each new sale or renewal of the suite
lease after the effective date. In no case will Tenant receive a sum less than $6,500 when
combining the suite lease payment and suite advertising package payment for each suite
lease sold or renewed after the effective date. The $6,500 threshold will be subject to
change at two-year intervals beginning February 1, 2016. The change in payment is to be
based on the changes in the Consumer Price Index. No change in pricing was made in the
current year. For the year ended June 30, 2017, KG Oiler Corp. received $129,790 for the
twenty four suites leased.
Concession and catering services:
The Facility has entered into an agreement with ESC Enterprises (ESC) to provide
concession and catering services for the Ice Center. The City will receive 15% of gross
concession receipts throughout the term of the new contract. This agreement was renewed
in March 2016 and is effective through June 30, 2019. For the year ended June 30, 2017,
the City received $9,531 in concession commissions from ESC.
Note 6. Insurance
The Facility has insurance coverage for general liability, auto, crime and workers’
compensation. The general liability insurance has a $100,000 retention level per occurrence
for all claims with the maximum amount of coverage being $20,000,000. Workers
compensation insurance has a $250,000 retention level per occurrence with the combined
maximum amount of coverage being $1,000,000. The auto liability insurance has a $-0-
retention level per accident for all claims with the maximum amount of coverage being
$1,000,000. The crime insurance has a $250,000 retention level with the maximum amount
of coverage being $10,000,000. The Facility also has an umbrella policy which has a
$25,000 retention level, which covers all claims up to a maximum amount of coverage of
$25,000,000. All buildings are covered under the City’s insurance as the City owns all
structures within the Facilities.
- 20 -
Rabobank Arena, Theater, Convention Center,
Adventist Health Ice Center of Bakersfield
and Spectrum Amphitheatre
Consolidated Schedule of Operating Expenses
For the Year Ended June 30, 2017
Utilities 1,204,693$
Salaries and wages 907,780
Management fees 420,387
General and administrative 222,427
Equipment rental 186,339
Employee benefits 175,737
Hockey premium 129,790
Supplies 100,929
Miscellaneous 74,474
Payroll taxes 71,007
Travel 48,182
Bank fees 41,023
Dues and subscriptions 34,462
Office supplies 32,672
Professional fees 30,800
Computer expenses 26,033
Repairs and maintenance 25,823
Insurance 19,891
Training 18,796
Telephone 15,836
Security 13,997
Marketing 12,687
Uniforms 11,436
Postage 9,136
Bad debt expense 8,750
Meals and entertainment 8,599
Licenses and permits 1,632
Other taxes and licenses 1,515
Depreciation 1,256
Contract labor 150
3,856,239$
CITY OF BAKERSFIELD, CALIFORNIA
SINGLE AUDIT REPORTS
FOR THE YEAR ENDED JUNE 30, 2017
CITY OF BAKERSFIELD, CALIFORNIA
SINGLE AUDIT REPORTS
FOR THE YEAR ENDED JUNE 30, 2017
TABLE OF CONTENTS
Page
Independent Auditor’s Report on Internal Control Over Financial Reporting
and on Compliance and Other Matters Based on an Audit of Financial
Statements Performed in Accordance with Government Auditing Standards ................................. 1
Independent Auditor’s Report on Compliance for Each Major Program and on
Internal Control over Compliance and Report on the Schedule of Expenditures of
Federal Awards Required by the Uniform Guidance ....................................................................... 3
Schedule of Expenditures of Federal Awards .................................................................................... 5
Notes to Schedule of Expenditures of Federal Awards ..................................................................... 6
Schedule of Findings and Questioned Costs ..................................................................................... 8
1
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor and
Members of the City Council
City of Bakersfield, California
We have audited, in accordance with the auditing standards generally accepted in
the United States of America and the standards applicable to financial audits
contained in Government Auditing Standards issued by the Comptroller General of
the United States, the financial statements of the governmental activities, the
business-type activities, each major fund, and the aggregate remaining fund
information of the City of Bakersfield (the City), as of and for the year ended June 30,
2017, and the related notes to the financial statements, which collectively comprise
the City’s basic financial statements, and have issued our report thereon dated
December 8, 2017.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the
City’s internal control over financial reporting (internal control) to determine the audit
procedures that are appropriate in the circumstances for the purpose of expressing
our 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 City’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 may exist
that have not been identified.
2
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.
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 report is not suitable for any other purpose.
BROWN ARMSTRONG
ACCOUNTANCY CORPORATION
Bakersfield, California
December 8, 2017
3
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH
MAJOR PROGRAM AND ON INTERNAL CONTROL OVER
COMPLIANCE AND REPORT ON THE SCHEDULE OF EXPENDITURES
OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE
To the Honorable Mayor and
Members of the City Council
City of Bakersfield, California
Report on Compliance for Each Major Federal Program
We have audited the City of Bakersfield, California’s (the City) compliance with the
types of compliance requirements described in the U.S. Office of Management and
Budget (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, 2017. 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.
Management’s Responsibility
Management is responsible for compliance with federal statutes, regulations, and the
terms and conditions of its federal awards applicable to its federal programs.
Auditor’s Responsibility
Our responsibility is to express an opinion on compliance for each of the City’s major
federal programs based on our audit of the types of compliance requirements
referred to above. We conducted our audit of compliance in accordance with auditing
standards generally accepted in the United States of America; the standards
applicable to financial audits contained in Government Auditing Standards, issued by
the Comptroller General of the United States; 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).
Those standards and the Uniform Guidance require that we plan and perform the
audit to obtain reasonable assurance about whether noncompliance with the types of
compliance requirements referred to above that could have a direct and material
effect on a major federal program occurred. An audit includes examining, on a test
basis, evidence about the City’s compliance with those requirements and performing
such other procedures as we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance
for each major federal program. However, our audit does not provide a legal
determination of the City’s compliance.
Opinion on Each Major Federal Program
In our opinion, the City complied, in all material respects, with the types of
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, 2017.
4
Report on Internal Control Over Compliance
Management of the City is responsible for establishing and maintaining effective internal control over
compliance with the types of compliance requirements referred to above. In planning and performing our
audit of compliance, we considered the City’s internal control over compliance with the types of
requirements that could have a direct and material effect on each major federal program to determine the
auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on
compliance for each major federal program 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 internal control over compliance. Accordingly, we do not express an opinion on the
effectiveness of the City’s internal control over compliance.
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 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 first
paragraph of this section and was not designed to identify all deficiencies in internal control over
compliance that might be material weaknesses or significant deficiencies. We did not identify any
deficiencies in internal control over compliance that we consider to be material weaknesses. However,
material weaknesses may exist that have not been identified.
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.
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, 2017, and the related notes to the financial statements, which collectively comprise the City’s basic
financial statements. We issued our report thereon dated December 8, 2017, 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. The information has been subjected to the
auditing procedures applied in the audit of the 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 schedule of expenditures of federal awards is fairly stated in all
material respects in relation to the basic financial statements as a whole.
BROWN ARMSTRONG
ACCOUNTANCY CORPORATION
Bakersfield, California
January 16, 2018
The accompanying notes are an integral part of this schedule.
5
CITY OF BAKERSFIELD, CALIFORNIA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2017
Federal Grantor/ Pass-Through Passed Through
Pass-Through Grantor/CFDA Grant Identifying to Federal
Program Title Number Number Subrecipients Expenditures
U.S. Department of Housing and Urban Development:
Direct Programs:
Community Development Block Grants - Entitlement Grants 14.218 N/A-$ 3,818,536$
Emergency Shelter Grant 14.231 N/A - 248,781
Housing Opportunities for Persons with AIDS 14.241 N/A - 221,552
Home Investment Partnerships Program 14.239 N/A - 2,498,605
Home Investment Partnerships Program - Current Year Loans 14.239 N/A - 60,000
Subtotal - Home Investment Partnership Program - 2,558,605
Total U.S. Department of Housing and Urban Development - 6,847,474
U.S. Department of Justice:
Passed through California Emergency Management Agency:
Edward Byrne Memorial Formula Grant 16.738 N/A - 91,934
Equitable Sharing Program 16.922 N/A - 6,373
Total U.S. Department of Justice - 98,307
U.S. Department of Transportation:
Direct Program:
Airport Improvement Program 20.106 N/A - 201,192
Passed through California Office of Traffic Safety:
State Community Highway Safety 20.600 PT1478 - 402,803
Passed through California Department of Transportation:
Highway Planning and Construction Grants:
Surface Transportation Program 20.205 STPL-5109 - 5,158,668
Transportation Equity Act 20.205 HTP2IL-5109; PRNS-5109;
and NCIIP-5109 - 80,795,785
State Highway Operation and Protection Program (SHOPP) 20.205 ACNHP-P099(591)- 3,855,334
Highway Bridge Replacement 20.205 BRLSZD-5109 (046)- 357,766
Congestion Mitigation and Air Quality Program 20.205 CML-5109 - 1,232,595
Subtotal - Highway Planning and Construction Grants - 91,400,148
Total U.S. Department of Transportation - 92,004,143
U.S. Department of Homeland Security:
Direct Program:
Assistance to Firefighters 97.044 N/A - 1,884
Total U.S. Department of Homeland Security - 1,884
Total Expenditures of Federal Awards, Excluding Beginning Loan Balances -$ 98,951,808$
U.S. Department of Housing and Urban Development:
Direct Programs:
Community Development Block Grants - Entitlement Grants 14.218 N/A-$ 11,446$
Home Investment Partnerships Program 14.239 N/A - 17,325,302
Total Beginning Federal Loan Balances with Continuing Compliance Requirements - 17,336,748
Total Expenditures of Federal Awards, Including Beginning Loan Balances -$ 116,288,556$
Beginning Federal Loan Balances with Continuing Compliance Requirements
6
CITY OF BAKERSFIELD, CALIFORNIA
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2017
NOTE 1 – GENERAL
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all
Federal Financial Assistance programs of the City of Bakersfield, California (the City). As defined in Note
1 of the Notes to the City’s basic financial statements, those financial statements and the accompanying
SEFA present the City and its component units, if any, entities for which the City is considered to be
financially accountable. Blended component units, although legally separate entities, are, in substance,
part of the City’s operations and so data from these units are combined with data of the City. Discretely
presented component units, on the other hand, are reported in a separate column in the combined
financial statements of the City to emphasize that they are legally separate from the City. Each blended
and discretely presented component unit has a June 30 year-end. The City’s Comprehensive Annual
Financial Report (CAFR) may be obtained at the Finance Department.
Federal financial assistance received directly from Federal agencies as well as Federal financial
assistance passed through other government agencies are included on the schedule.
NOTE 2 – BASIS OF ACCOUNTING
The accompanying SEFA is presented using the accrual basis of accounting, which is described in Note 1
of the Notes to the City’s basic financial statements.
NOTE 3 – RELATIONSHIP TO FEDERAL FINANCIAL REPORTS
Amounts reported in the accompanying schedule, on page 7, agree with the amounts reported in the
related periodic Federal financial reports.
NOTE 4 – INDIRECT COST RATE
The City has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform
Guidance.
NOTE 5 – LOANS WITH CONTINUING COMPLIANCE REQUIREMENTS
Outstanding federally-funded program loans with a continuing compliance requirements had the following
balances and activities for the fiscal year ended June 30, 2017:
BALANCE BALANCE
CFDA Number Program Title 6/30/2016 INCREASE DECREASE 6/30/2017
14.218
Community Development Block
Grants/Entitlement Grants 11,446$ -$ 690$ 10,756$
14.239 Home Investment Partnerships Program 17,325,302 60,000 194,568 17,190,734
Total 17,336,748$ 60,000$ 195,258$ 17,201,490$
7
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CITY OF BAKERSFIELD, CALIFORNIA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
JUNE 30, 2017
SECTION I – SUMMARY OF AUDITOR’S RESULTS
Financial Statements:
Type of auditor's report issued Unmodified
Internal control over financial reporting:
Material weakness(es) identified? yes x no
Significant deficiencies identified
not considered to be material weaknesses? yes x no
Noncompliance material to financial statements noted? yes x no
Federal Awards:
Internal control over major programs:
Material weakness(es) identified? yes x no
Significant deficiencies identified
not considered to be material weaknesses? yes x no
Type of auditor's report issued on compliance for
major programs: Unmodified
Any audit findings disclosed that are required to be
reported in accordance with the Uniform Guidance? yes x no
Identification of major programs:
CFDA Number(s) Name of Federal Program or Cluster
14.218
14.239
Community Development Block Grants – Entitlement Grants
HOME Investment Partnerships Program
Dollar threshold used to distinguish between Type A
and Type B programs: $ 3,000,000
Auditee qualified as low-risk auditee? x yes no
SECTION II – FINDINGS RELATING TO FINANCIAL STATEMENTS REQUIRED UNDER
GENERALLY ACCEPTED GOVERNMENT AUDITING STANDARDS (GAGAS)
None.
9
SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS
AUDIT
None.
SECTION IV – STATUS OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS
None.
B A K E R S F I E L D
Community Development Department
Jacquelyn R. Kitchen, Community Development Director
MEMORANDUM
February 16, 2018
TO: Budget & Finance Committee
FROM: Jacquelyn R. Kitchen, Community Development Director
SUBJECT: Non-Profit & For-Profit Applications for HUD FY 2018/19 Funding
Background. As an entitlement City under the U. S. Department of Housing and Urban
Development (HUD), the City of Bakersfield receives annual funds to improve low-income
neighborhoods in the City. Funds are distributed pursuant to the following programs:
Community Development Block Grant (CDBG), Home Investment Partnership (HOME),
Emergency Solutions Grant (ESG), and Housing Opportunities for Persons with AIDS
(HOPWA).
Available Funds. Last year (FY 2017/18), HUD provided entitlement funds to the City in the
amount of $5,096,817 with an additional $7,000 in program income for CDBG and $30,000
for HOME. Thus, the total proposed HUD budget for FY 17/18 was $5,133,817. As of the
preparation of this Memo, HUD has not released the entitlement amount for FY 18/19;
however, Staff anticipates Congress will reduce CDBG and HOME funding by three percent
(3%) and 10 percent (10%) respectively. Therefore, Staff anticipates a funding level of
$4,888,600. There is no indication that ESG and HOPWA will be reduced. Therefore, Staff is
using last year’s entitlement, less the anticipated reductions, as our current projection.
Applications Received. The deadline for the submission of CDBG, HOME, and ESG
applications for FY 2018/19 funding was October 27, 2017. This year, 13 applications were
submitted (one application was brought forward from last year) from non-profit and private
entities totaling $5,496,531, and 12 applications from Public Works and Recreation and Parks
totaling $3,748,995. The requested projects are intended to improve the quality of life and
infrastructure for low- income neighborhoods.
Recommendation. After reviewing the requests for funding, Staff has prepared a proposed
budget for FY 18/19. A summary of the proposed budget for consideration by the Budget
and Finance Committee and recommendation to City Council, as well as memoranda
summarizing the funding requests from nonprofits and City Departments is attached.
Staff anticipates that the FY 18/19 HUD Action Plan will be considered by the City Council on
April 11, 2018. This is the fourth funding year of the Consolidated Plan 2015-2020.
Attachments
1. Proposed CDBG Budget (FY 18/19)
2. Proposed HOME/ESG/HOPWA Budget (FY 18/19)
3. Memo – Overview of Applications Received
S:\EDCD_Shared\ACTION PLANS\Action Plan 2018-19\2 2018-19 Funding Request Non Profit Memo.Docx
Description FY 18/19
Requested
FY 18/19
Recommende
FY 17/18
Budget
CDBG Entitlement (Projected for FY 18/19 w/ 3% decrease)5,130,718 3,164,421 3,262,290
Program Income (Projected for FY 18/19)7,000 7,000
Total Available Resources 5,130,718 3,171,421 3,269,290
Administration (not to exceed 20% or $634,284)634,284 634,284 653,858
Section 108 Loan Payment on $4.1M 292,758 292,758 282,692
Section 108 Loan Payment on $800K 54,711 54,711 53,244
Total Admin and Debt Payment 981,753 981,753 989,794
Total Resources minus Admin and Debt Payments 2,189,668 2,189,668 2,279,496
Fair Housing Program Services 100,000 100,000 100,000
Bakersfield Senior Center 152,838 85,000 85,000
Bakersfield Police Department 312,600 290,713 305,394
Total Public Service Projects 565,438 475,713 490,394
Total Resources minus Public Service Projects 1,624,230 1,713,955 1,789,102
Home Access Rehabilitation 40,000 40,000 40,000
East Terrace: Curb, Gutter, Sidewalk, Drainage, Accessibility Imprv.300,000 300,000 0
Old Town Kern/Beale Curb, Gutter, Sidewalk, Drainage, Accessibility Impr 300,000 300,000 301,212
Wilson Area: Curb, Gutter, Sidewalk, Drainage, Accessibility Imprv.500,000 350,000 0
Madison Area: Curb, Gutter, Sidewalk, Drainage, Accessibility Imprv.300,000 0 0
Oleander Area: Curb, Gutter, Sidewalk, Drainage, Accessibility Imprv.300,000 0 301,212
East California: Curb, Gutter, Sidewalk, Drainage, Accessibility Imprv.500,000 0 0
La France Area: Curb, Gutter, Sidewalk, Drainage, Accessibility Imprv.300,000 0 273,441
2017-2018 Union-Brundage: Curb, Gutter, Sidewalk, Drainage 0 0 602,027
Baker Street Neighborhood LED Lighting Improvements 60,870 61,000 0
Oleander Neighborhood Street Lights Upgrade 473,000 179,955 0
Central Park Playground Structure Surfacing Replacement 79,350 0 0
McMurtrey Aquatic Center Improvements 319,025 316,000 0
Dr. Martin Luther King, Jr. Recreation Center Improvements 316,750 0 0
2017-2018 Lowell Park Improvements 0 0 132,000
2017-2018 Stiern Park Improvements 0 0 139,210
BARC Tire Recycling Program 167,000 167,000 0
CAPK Food Bank Expansion 749,285 0 0
Total Projects 4,705,280 1,713,955 1,789,102
Total Requests for Public Services + Projects 5,270,718 2,189,668 2,279,496
Total Available Resources Remaining -3,081,050 $0 $0
Note: RDA (Redevelopment Agency Successor) Funds are not part of the HUD Entitlement
PROPOSED CDBG BUDGET FY 2018-19
RESOURCES
ADMINISTRATION AND DEBT SERVICE
PUBLIC SERVICES (MAX. 15% or $475,713)
PROJECTS
PROPOSED HOME BUDGET FY 2018-19
HOME Entitlement (Projected for FY 18/19 based on 10% decrease) 993,131$ 993,131$ 1,103,479$
Program Income (Projected for FY 18/19)30,000$ 30,000$ 30,000$
Total Available Resources 1,023,131$ 1,023,131$ 1,133,479$
Administration (not to exceed 10%)102,313$ 102,313$ 110,348$
Total Resources minus Admin 920,818$ 920,818$ 1,023,131$
CHDO Set Aside (15%)-$ 148,970$ -$
New Construction -$ 771,848$ -$
DANCO 1,200,000$ -$ -$
HACK-Residences at East Hills 1,000,000$ 920,818$ -$
Tegeler Hotel SRO Associates, LP - Rehab of Tegeler SFR 1,500,000$ -$ -$
Total (All Requests)3,700,000$ 920,818$ -$
Total Available Resources Remaining (2,779,182)$ -$ 1,023,131$
PROPOSED ESG BUDGET FY 2018-19
ESG Entitlement (Projected for FY 18/19)292,879$ 292,879$ 292,879$
Administration (not to exceed 7.5%)21,966$ 21,966$ 21,966$
Total Resources minus Admin 270,913$ 270,913$ 270,913$
Flood Ministries - Street Outreach 22,500$ 22,500$ 25,500$
Bakersfield Homeless Center - Shelter 70,000$ 63,363$ 62,330$
Bakersfield Homeless Center - Rapid Rehousing 95,000$ 95,187$ 95,186$
The Mission at Kern County - Shelter 76,000$ 63,363$ 62,397$
Alliance Against Family Violence - Shelter 32,000$ 26,500$ 25,500$
Total (All Requests)295,500$ 270,913$ 270,913$
Total Available Resources Remaining (24,587)$ 0$ 0$
PROPOSED HOPWA BUDGET FY 2018-19
HOPWA Entitlement (Projected for FY 18/19)438,169$ 438,169$ 438,169$
Administration (not to exceed 3%)13,145$ 13,145$ 13,145$
Total Resources minus Admin 425,024$ 425,024$ 425,024$
Kern County Public Health 425,024$ 425,024$ 425,024$
Total (All Requests)425,024$ 425,024$ 425,024$
Total Available Resources Remaining (0)$ (0)$ -$
PROJECTS
Description FY 18/19
Requested
FY 18/19
Recommended FY 17/18 Actual
RESOURCES
ADMINISTRATION AND DEBT SERVICE
Description FY 18/19
Requested
FY 18/19
Recommended
FY 17/18
Budget
RESOURCES
RESOURCES
ADMINISTRATION AND DEBT SERVICE
HOPWA SPONSOR/PROVIDER
ADMINISTRATION
PROJECTS
Description FY 18/19
Requested
FY 18/19
Recommended
FY 17/18
Budget
1 | Page S : \EDCD_Shared\ACTION PLANS\Action Plan 2018-19\CC_Budget &
Finance\CDBG_HOME_ESG_2018-19 Funding Request.Docx
Community Development Department
M E M O R A N D U M
January 24, 2018
TO: Jacquelyn R. Kitchen, Community Development Director
FROM: Hayward Cox, Community Development Coordinator
SUBJECT: Non-Profit & For-Profit Applications for HUD FY 2018-19 Funding
The deadline for the submission of CDBG, HOME, and ESG applications for FY 2018-19 funding
was October 27, 2017. This year 13 applications were submitted (one application was brought
forward from last year) from non-profit and private entities totaling $5,496,531, and 12
applications from Public Works and Recreation and Parks totaling $3,748,995.
Attached are the tentative Action Plan approval schedule and summaries of the applications
received from applicants requesting assistance from the various HUD programs for FY 2018-19.
Attachment
1
Overall HUD Project Applications for FY 2018/19 Funding
FY 2018/19 HOME APPLICATIONS
HUD
Category Applicant Ward Proposal Total Cost FY 18/19
Request
HUD
Eligible
Staff
Rating
CD Recommendation
and Notes
Proposed
for Budget
HOME
Rehabilitation
Construction
Tegeler
Hotel SRO
Associates,
LLP
2 Acquire and Rehab 53-
unit SRO hotel at 20th
and H Streets
$10,898,965 $1,500,000 Yes Staff recommends
approval from fy14/15
and 16/17 funds.
$1.3 million
HOME
Affordable
Housing New
Construction
DANCO Construct 58-unit new
affordable multi-
family development
on Brentwood Dr.
$22,970,875 $1,200,000 Yes Staff recommends
approval from 17/18
funds and program
income.
$1.1 million
HOME
Affordable
Housing/New
Construction
Housing
Authority of
the County
of Kern
Construct 81-unit new
affordable multi-
family development
near SW corner of
Bernard/Oswell
$21,539,000 $1,000,000 Yes Staff recommends
tentative approval from
fy18/19 funds and
projected program
income.
$920,818
Projected HOME Funding: $993,131 Requested Funding: $3,700,000 Recommended Funding: $3.32 million (Includes prior fy funds)
2
FY 2018/19 ESG APPLICATIONS
HUD
Category Applicant Ward Proposal Total Cost FY 18/19
Request
HUD
Eligible
Staff
Rating
CD Recommendation
and Notes
Proposed
for Budget
ESG
Emergency
Shelter
Alliance
Against
Family
Violence
All Operating expenses
related to emergency
shelter
$32,000 Yes Staff recommends
approval
$26,500
ESG
Rapid
Rehousing
Bakersfield
Homeless
Center
All Expenses to house
homeless families and
individuals.
$90,000 Yes Staff recommends
approval
$95,187
ESG
Emergency
Shelter
Bakersfield
Homeless
Center
All Operating expenses
related to emergency
shelter
$70,000 Yes Staff recommends
approval
$63,363
ESG
Emergency
Shelter
Mission of
Kern
County
All Operating expenses
related to emergency
shelter
$76,000 Yes Staff recommends
approval
$63,363
ESG
Outreach
Flood
Ministries
All Expenses to operate
outreach efforts to
homeless persons.
$22,500 Yes Staff recommends
approval
$22,500
ESG
Emergency
Shelter
Clinica
Sierra Vista
All Emergency shelter
operating expenses.
$33,739 Yes Not recommended. ESG
funds are too limited.
Will go to CoC for
comment.
$0
Projected ESG Funding: $292,879 Requested Funding: $392,239 Recommended Funding: $270,913
3
FY 2018/19 CDBG Applications
HUD
Category Applicant Ward Proposal Total Cost FY 18/19
Request
HUD
Eligible
Staff
Rating
CD Recommendation
and Notes
Proposed
for Budget
CDBG
Fair Housing
GBLA All Fair housing services
to low income persons
throughout city limits.
$100,000 $100,000 Yes 30 Approve $100,000
CDBG
BPD Officers
City of
Bakersfield
2 Three officers to
increase police
presence in selected
area of city.
$312,600 $312,600 Yes 30 Approve $290,713
CDBG
Senior
services
Bakersfield
Senior
Center
1 Services for low
income seniors
$152,838 $152,838 Yes Approve partial funding $85,000
CDBG
Section 108
City of
Bakersfield
Na Annual Debt service
for infrastructure loan.
$292,758 $292,758 Yes 30 Approve.
Annual Debt service for
infrastructure loan.
$292,758
CDBG
Section 108
City of
Bakersfield
CD
Na Annual Debt service
for infrastructure loan.
$54,711 $54,711 Yes 30 Approve.
Annual Debt service for
infrastructure loan.
$54,711
CDBG
Home Access
City of
Bakersfield
CD
All Provide implements to
assist with mobility in
homes of low income
disabled individuals.
$40,000 $40,000 Yes 30 Approve at current
funding level.
$40,000
CDBG
Economic
Development
BARC 1 Purchase tire recycling
equipment to
preserve /create jobs
for low income
persons.
$365,000 $167,000 Yes 25 Approve at $167,000 or
what CDBG funds are
available.
$167,000
CDBG
Facility
Expansion
CAP of Kern
County
1 Expand food bank
facility from 20K-s.f. to
40K-s.f.
$1.5 million $749,285 Yes 26 Deny funding because
CAPK is not offering
funds for the project and
C.O.B. recently
participated in their
solar roof project.
-0-
CDBG Public Facilities and Services Funds Requested: $2,253,759 CDBG Funding Recommended: $1,030,182
4
FY 2018/19 CDBG Applications – Public Works Department
HUD
Category Applicant Ward Proposal Total Cost FY 18/19
Request
HUD
Eligible
Staff
Rating
CD Recommendation
and Notes
Proposed
for Budget
CDBG
CG&S
City of
PWKS
1 East Terrace Way
area: curb, gutter and
sidewalk and drainage
/accessibility
improvement.
$300,000 $300,000 Yes Approve $300,000
CDBG
CG&S
City of
Bakersfield
PWKS
2 Old
Town Kern/Beale area:
curb, gutter and
sidewalk
drainage/accessibility
improvement.
$300,000 $300,000 Yes Approve $300,000
CDBG
CG&S
City
PWKS
Wilson area: curb,
gutter and sidewalk
drainage/accessibility
improvement.
$500,000 $500,000 Yes Approve $350,000
CDBG
CG&S
City
PWKS
2 Baker Street area:
neighborhood LED
lighting improvement.
$60,870 $60,870 Yes Approve $61,000
CDBG
CG&S
City
PWKS
1 Madison area: curb,
gutter and sidewalk,
drainage/accessibility
improvement.
$300,000 $300,000 Yes Do not fund based on
PWks priority ranking.
-0-
CDBG
CG&S
City
PWKS
2 Oleander area: curb,
gutter and sidewalk,
drainage/accessibility
improvement.
$300,000 $300,000 Yes Do not fund based on
PWks priority ranking.
-0-
CDBG
CG&S
City
PWKS
1 East California area:
curb, gutter and
sidewalk,
drainage/accessibility
improvement.
$500,000 $500,000 Yes Do not fund based on
PWks priority ranking.
-0-
5
HUD
Category Applicant Ward Proposal Total Cost FY 18/19
Request
HUD
Eligible
Staff
Rating
CD Recommendation
and Notes
Proposed
for Budget
CDBG
CG&S
City
PWKS
1 La France area: curb,
gutter and sidewalk,
drainage/accessibility
improvement.
$300,000 $300,000 Yes Deny funding based on
PWks priority ranking.
-0-
CDBG
CG&S
City
PWKS
2 Oleander area: Street
lights upgrade.
$473,000 $473,000 Yes Partial funding based on
PWks priority ranking.
$179,955
Public Works CDBG Funding Requested: $3,033,870 CDBG Funding Recommended: $1,190,955
6
FY 2018/19 CDBG Applications – Recreation and Parks Department
HUD
Category Applicant Ward Proposal Total Cost FY 18/19
Request
HUD
Eligible
Staff
Rating
CD Recommendation
and Notes
Proposed
for Budget
CDBG
Rec & Parks
City of
Bakersfield
Rec & Parks
2 Central Park
Playground Surfacing
Replacement
$79,350 $79,350 No Do not fund; CDBG
National Objective
cannot be met.
-0-
CDBG
Rec & Parks
City of
Bakersfield
Rec & Parks
2 McMurtrey aquatic
Center Improvements
$319,025 $319,025 No Approve $316,000
CDBG
Rec & Parks
City of
Bakersfield
Rec & Parks
1 Dr. Martin Luther King
Jr. Recreation Center
Improvements
$316,750 $316,750 Yes Do Not Fund based on
priority ranking.
-0-
Rec and Parks CDBG Requested Funding: $715,125 Funding Recommended: $316,000
Notes: Projected HOPWA Funding: $438,169 Requested Funding: $425,024 Recommended Funding: $425,024
Projected CDBG Funding: $3,171,421 Requested Funding: $5,270,718 Recommended Funding: $2,537,137
(Recommended funding mount is less 20% CDBG Admin. The amount includes Section 108 Loan repayments)
All meetings will be held at City Hall North, First Floor, Conference Room A
Adopted: DRAFT
Budget & Finance City Council Meetings
Committee Meetings 3:30 Closed Session, 5:15 p.m. Public Session
12:00 p.m. Budget Hearing 06/06, Budget Adoption 06/20
Budget Departmental Workshops Holidays - City Hall Closed
12:00 p.m.
SMTWTHF S SMTWTHF S SMTWTHF S
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78910111213 45678910 45678910
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1234567 1234 1
891011121314 567891011 2345678
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30
SMTWTHF S SMTWTHF S SMTWTHF S
123456 123 1
78910111213 45678910 2345678
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30 31
League of California Cities Annual Conference - September 12 - 14, 2018
League of California Cities Mayors and Council Members Executive Forum - June 27 - 29, 2017
Budget & Finance Committee Calendar
January 2018 Through December 2018
JULY AUGUST SEPTEMBER
OCTOBER NOVEMBER DECEMBER
JANUARY FEBRUARY MARCH
APRIL MAY JUNE
Documents
Presented At The
Budget & Finance
Committee
February 16, 2018
Meeting
20
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