MODOC COUNTY BOARD OF SUPERVISORS  Ned Coe, Supervisor DistrictI Shane Starr, Supervisor District II Kathie Rhoads, Supervisor District III Elizabeth Cavasso, Supervisor District IV Geri Byrne, Supervisor District V  Shane Starr Chairperson Chester Robertson County Administrative Officer  Board of Supervisors Room (530)233-6201 /Nwcomoocas REGULAR MEETING  204 S. Court St., Room # 203, Alturas, CA 90101  AGENDA FOR TUESDAY, OCTOBER 22, 2024  10:00. AM  The. Modoc County Board of Supervisors welcomes you to this meeting. This agenda contains a brief general description ofe each item to be considered. Ifyou wish to speak on an item on the agenda, please complete a Speaker. Request Form identifying the item(s) and return it to the Clerk of the Board. The Board may take action sitting as the Board of Supervisors and as the governing body of Modoc County Air Pollution Control District, Modoc County Assessment Appeals Board, Library Board of Directors, Solid Waste Appeals Board, Modoc County Groundwater Sustainability Availability of Public Records. All public records related to an open session item on this agenda, which are not exempt from disclosure pursuant to the California Public Records Act, that are distributed to a majority of the legislative body will be available for public inspection. Supporting documentation and attachments fori items listed on this agenda can be viewed online at wwwco.modoccs ori in the Office of the Clerk oft the Board of Supervisors, 204 South Court Street, Room 204, Alturas, CA96101. FIND MEETING INFORMATION ONLINE: The Board of Supervisors meetings are available via  Agency, and In-Home Supportive Services (IHSS) Public Authority.  live audio stream and archived recording on Modoc County's website at itps/modocountvycaigmcomcitizensydefautsp*  LEVINE ACT NOTICE: DISCLOSURES REQUIRED ON SPECIFIED ITEMS GOVERNMENT CODE $ 84308) The Levine Act states that parties to any proceeding involving a license, permit or other entitlement for use pending before the Board must disclose on the record of the proceeding any campaign contributions of more than $250 (aggregated) made by the parties or their agents to Board Members within the preceding 12 months. Participants with financial interests, and agents of either parties or participants, are requested to disclose such contributions also. The disclosure must include the name of the party or participant and any other person making the contribution; the name of the recipient; the amount of the contribution; and the date the contribution was made. This disclosure can be made orally during the proceeding or in writing on ai request to speak.  Page 1 of 4    10:00 AM Call to Order Pledge of Allegiance Moment of Prayer  Public Comment: This is the time set aside for citizens to address the Board on matters on the consent agenda and matters not otherwise on the agenda. Comments should be limited to matters within the jurisdiction ofthe Board. Ifyour comment concerns an item shown on the agenda please address the Board after that item is open for public comment. By law, the Board cannot take action on matters that are not on the agenda. Unless otherwise announced, the Chair reserves the right to limit the Agenda items with times listed will be considered at that time all other items will be considered as listed  duration of each speaker to three minutes. Speaker may not cede their time.  on the agenda or as deemed necessary by the Chair. Approval or Additions/Deletions to Agenda  Correspondence Department Head Reports 1.Publicl Hearing - 10:00. AM:  1.a. PUBLIC HEARING: Amending Title 15 Building Regulations, Chapter 15.03 Agricultural Buildings to include greenhouses, hoop houses, and high tunnels. (Building and Safety)  2. Building Department Items:  2.a. CONSIDERATION/ACTION: Requesting approval to waive the first reading of an Ordinance to amend Title 15 Building Regulations, Chapter 15.03 Agricultural Buildings and set the second  reading for November 12, 2024. (Building and Safety)  3. Consent Agenda Items:  3.a. CONSIDERATION/ACTION: Requesting approval and authorization for the Chair of the Board to sign the annual Memorandum of Understanding (MOU) between the County of Modoc and the California Department of Food and Agriculture (CDFA) for the California Seed Law inspection contract, effective July 1, 2024 through June 30, 2025. (Agriculture) 3.b. CONSIDERATION/ACTION: Requesting approval of the August 27, 2024 Board of 3.c. CONSIDERATION/ACTION: Requesting approval of the October 8, 2024 Board of Supervisors  Supervisors meeting minutes. (Clerk oft the Board) meeting minutes. (Clerk of the Board)  Page 2 of 4    4. Farm Advisor Items:  4.a. CONSIDERATION/ACTION: Requesting approval of a budget modification for Fiscal Year 2024-2025 to 6210 Farm Advisor, modifying expenditures in the amount of $10,000.00. (Farm  Advisor)  5. Behavioral Health Items:  5.a. CONSIDERATION/ACTION: Requesting approval to award a bid and authorize the purchase of one (1) 2024 Toyota Sienna Hybrid LE with Vantage Mobility - REAR ENTRY from  GoldenBoy Mobility, in the amount of $72,420.64. (Behavioral Health)  5.b. CONSIDERATION/ACTION: Requesting approval to award a bid and authorize the purchase of two (2) 2025 Ford Police Interceptor Utility vehicles from 911 Rapid Response, in the amount of  $109,636.42. (Behavioral Health)  6. Auditor Items:  6.a. CONSIDERATION/ACTION: Requesting acceptance of the 2022-2023 Financial Statements  and Single Audit prepared by Clifton Larson Allen, LLC. (Auditor)  7. Information & Technology Items:  7.a. CONSIDERATION/ACTION: Requesting approval and authorization for the Chair of the Board tos sign a Statement of Work# 2024-02 between the County of Modoc and Patrick Gerard DBA Shasta Infrastructure Services in the amount of $3,300.00. (Information Technology) 7.b. CONSIDERATION/ACTION: Requesting approval and authorization for the Chair of the Board to sign a three (3) year contract between the County of Modoc and ePlus Technology Inc. for Crowdstrike Falcon Complete with threat graph standard, not to exceed $30,796.97 per year, effective October 27, 2024 through October 26, 2027.( (Information Technology)  7.c. CONSIDERATION/ACTION: Requesting permission to promote from within one (1) Information Systems Analyst I: Range 279-F, $5,604.00 monthly to an Information Systems Analyst III: Range 299-E, $5,900.00 monthly, effective November 1, 2024. (Information  Technology)  8. Administrative Services Items:  8.a. CONSIDERATION/ACTION: Requesting approval of a salary increase for the Agricultural Commissioner/Sealer of Weights and Measures/Air Pollution Control Officer from $9,427.00 monthly to $9,898.35 monthly, effective October 1,2 2024. (Administrative Services)  8.b. CONSIDERATION/ACTION: Requesting approval and authorization for the Chair of the Board to sign the response letter in regards to the 2023-2024 Modoc County Grand Jury Report.  (Administrative Services)  Page 3of4    8.c. CONSIDERATION/ACTION: Requesting approval and authorization for the Chair of the Board to sign a contract between the Law Office of Stephen King and the County of Modoc for Public Defender Services in the amount of $29,941.46 monthly, effective November 1, 2024 through  October 31,2025. (Administrative Services)  9. Board of Supervisors Items:  9.a. CONSIDERATION/ACTION: Requesting approval and authorization for the Chair of the Board to sign a letter of support for the restoration of the Pit River Greenhouse Complex through a 9.b. CONSIDERATION/ACTION: Requesting approval and authorization for the Chair of the Board to sign al letter ofintent for the County of Modoc to support the Northern California EMS, Inc. to move forward with discussions, development, and participation of a proposed transition from a nonprofit public benefit corporation to a. Joint Powers Agency (JPA). (Board of Supervisors)  Tribal Climate Resilience grant. (Board of Supervisors)  10. Comments/Reports:  a. Public Comments b. Administrative Services Report - Department Head Reports d. Board of Supervisors Reports  11. Closed Session:  11.a. CLOSED SESSION: Public Employee Performance Evaluation (Pursuant to CA Government  Code 54957): Title: Director of Health Services. (Administrative Services)  ADJOURNMENT  ACCESSIBILITY: Parties with a disability as provided by the American Disabilities Act who require special accommodations or aides in order to participate in the public meeting should make the request to the Clerk of the Board. Reasonable accommodations will be made for individuals with disabilities in order to participate in the public meeting, with any doubt being resolved in favor of accessibility. If you would like to request an accommodation for accessibility, please contact the Clerk of the Board at (530) 233-6201. To better enable us to assist you, please contact us with your request at least 48 hours prior to NOTICE TO THE PUBLIC: NO PURSES, BACKPACKS, OR BAGS OF ANY KIND ARE PERMITTED IN THE BOARD OFSUPERVISORS CHAMBERSMEETING ROOM. POSTED ON THE BOARDROOM DOOR, COURTHOUSE BULLETIN BOARD, AND THE THENEXT REGULAR BOARPOFSUPERVBORS MEETING WILL BEAT 10:00AMON  the meeting.  ALTURAS POST OFFICE, OCTOBER 18, 2024.  NOVEMBER12.2024  Page 4 of 4    1.a  MODOC COUNTY BOARD OF SUPERVISORS  AGENDA REQUEST: FORM  Date of Meeting for Which Item is Requested:  October 22, 2024  Name of Requesting Party or Entity: Scott Ward, Building and Safety  Regular or Consent: Regular  Kind of Action Requested: Public Hearing  Describe Specific Action Requested or Information tol be Discussed:  Amending Title 15 Building Regulations, Chapter 15.03 Agricultural Buildings to include  greenhouses, hoop houses, and high tunnels.  DISCUSSION:  After meeting with stakeholders, staff has determined that revising and amending Modoc County Code Title 15, Chapter 15-3 (Agricultural Buildings) to include greenhouses, hoop houses, and high tunnels is appropriate. In addition to revising the Chapter to include greenhouses, hoop houses, and high tunnels, additional amendments are proposed for clarification and toi increase the maximum size of agricultural  buildings allowed.  A legal notice was published in the Modoc Record on October10, 2024.  OTHER AGENCYI INVOLVEMENT: Budget Affected: 10:00AM  None.  Clerk's Instructions: Certified Copies Needed: 1 Minutes Orders Needed: 1  Date Submitted: Phone Number:  10/16/2024  Email: scottward@co.modoc.ca.us  Agenda Item Number:l.a  Packet Pg. 5    1.a.a  County of Modoc Building and Safety Department  Modoc County is a collaborative community where people,. families, government, and  businesses, live, work, and thrive.  Scott Ward Interim Building Official 203 West 4thSt. Alturas, CA 96101 Phone: 530-6413 Email: otwarderomodocaus  DATE: TO: FROM: SUBJECT: BACKGROUND  August 28, 2024  Modoc County Board of Supervisors Scott Ward, Interim Building Official  Revisions to Modoc County Code Title 15, Chapter 15.03. Agricultural Buildings  Staff has recently met with Laurie Wayne from the University of California Agriculture and Natural Resources and other stakeholders to discuss the building permit process for greenhouses, hoop houses and high tunnels andi the cost of al building permit. Modoc County has three options to obtain al building  permit for agreenhouse, hoop house or al high tunnel. These options are:  California Building Code (CBC)  Under the CBC greenhouses, hoop houses are regulated in CBC Chapter 31 and are defined as membrane structures. The CBC requires that membrane structures be designed by an engineer to resist the lateral forces produced by wind and earthquakes. The Board recently approved thel local adoption oft the 2022 California Building Standards code where al local code amendment exempts from permit Limited Density Rural Dwelling Ordinance no. 364 (LDRD) Modoc County Code Title 15, Chapter 6 The purpose of the LDRDi is to provide an alternative to the strict requirements of the CBC, but still provide minimum requirements for the protection of life, limb, health, property, safety, and welfare of the general publici for owner-built dwellings and appurtenant structures. An "Appurtenant Structure" as referenced in Modoc County Code Title 15 Chapter 6: sections 15-6.02 and 15-6.03 is a garage, barn, carport, storage building, greenhouse, hoop house or high tunnel or similar U Occupancy nonhabitable  greenhouses, hoop houses and high tunnels that are 400 sq. ft. or lessi ins size.  structures that are subordinate to the primary dwelling that exists on a parcel. Modoc County Code Title 15, Chapter 15-3 Agricultural Buildings  Modoc County Code Title 15, Chapter 15-3 Agricultural Buildings regulates agricultural structures such as hay barns tractor and farm equipment buildings, and other buildings used by the ranchers and farmers for their agricultural operations. Chapter 15-3 has a relaxed standard of design requirements for these building and has building area limitations based on total acreage. Ini its current iteration, Chapter 15-3 specifically excludes greenhouses from the compliance requirements in the chapter.  1 Packet Pg. 6    1.a.a  Fees  The county has ai flat fee schedule for Agricultural Buildings. The flat permit feei for greenhouses, hoop houses and hight tunnels is $0.20/sq. ft. There are additional mandatory: state fees required. Based on the The permit feei fora a: 1,000: sq. ft. greenhouse, hoop! house or high tunnel would be $258.00. The permit feei fora a 2,000: sq.1 ft. greenhouse, hoop! house or high tunnel would be $458.00. The permit feei for a 3,000: sq. ft. greenhouse, hoop! house or high tunnel would be $658.00.  county's current fee schedule:  PROPOSED REVISIONS TO MODOC COUNTY CODE TITLE 15, CHAPTER: 15-3  As ar result ofi feedback from the Board of Supervisors, meetings with Laurie Wayne and others, staff has determined that revising and amending Modoc County Code Title 15, Chapter: 15-3toi include greenhouses, hoop houses and high tunnels is appropriate. In addition to revising the Chapter to include greenhouses, hoop houses and high tunnels, additional amendments are proposed for clarification and toi increase the maximum size of agricultural buildings allowed. The proposed amendments include the  following changes to the Chapter:  Section 15.03.020 item 1: Revised item 11 to state that engineering is not required for greenhouses, hoop houses, and high tunnel structures whose framing consists of PVC or light Section 15.03.040: Amended section to include the cultivation and storage of horticultural products. Vegetables are included in the definition of horticultural. Table :: Increased the maximum size of agricultural buildings based on parcel size. Table 1, footnote 2 revised to allow more than one building providing the aggregate area does Table I, footnote 3 revised to increase shade structure maximum area to 800: sq.f ft. Table I, footnote 4 added to limit the maximum area of greenhouses, hoop house and high Table I, footnote 5 revised toi increase the size of light gauge steel framed buildings to 800 sq. ft. and to exempt light gauge steel frame greenhouses, hoop houses and high tunnels from the 800 Table I: Increased the maximum aggregate area allowed for agricultural buildings based on Table II, footnote 2 revised to allow more than one building providing the aggregate area does Table II, footnote 3 revised to increase shade structure maximum area to 800 sq. ft. Table Il, footnote 51 revised toi increase the size of light gauge steel framed buildings to 800 sq. ft. and to exempt light gauge steel frame greenhouses, hoop! houses and high tunnels from the 800  gauge steel.  not to exceed 800: square feet tunnels to 3,000: sq. ft. sq. ft. limit. parcel size.  not to exceed 800 square feet.  sq. ft. limit.  2 Packet Pg. 7    1.a.b  Chapter 15.03 AGRICULTURAL BUILDINGSI  15.03.010Title. Provisions."  This chapter shall be known as and may be referred to as the' "Modoc County Agricultural Reduction  (Ord. .No. 221-,51,3-14-2017) 15.03.020 Purpose.  The purpose of these provisions is to provide standards for qualified agricultural wood frame and other buildings as provided herein, and to provide minimum provisions for their permitting, use and construction; to promote agriculture. and agricultural operations in Modoc County. Determination of whether an agricultural building qualifies under this part shall be made after review by the planning department of the permit application and required documentation as submitted byt the owner, authorized licensed agent or agricultural exempt agent under the provisions incorporated by this part and other applicable ordinances of thisj jurisdiction. Buildings permitted under this part are: subject to structural plan review by thel building official. 1. Allowed Reductions. The reductions as providedi ini this part are:  Engineering is not required as long as the structure is deemed tol be in substantial compliance with wood frame construction. Engineering is not required for greenhouses, hoop houses, and high Snow load may be reduced upt to! 50 percent from that which would normally be required for  tunnel structures whose framing consists of PVC or light gauge steel.  other buildings. In no case shallt the minimum roofl livel load be less than 20 pounds. Three-second gust wind speed may be reduced to 85 miles per hour. 2. Reductions Not Required. Nothing in this part prevents the submittal of engineered plans or, engineered plans that reflect the allowed reductions, furthermore; these provisions shall not be  construed toi implyt that any reductions as provided are required.  (Ord. No. 221-,51,3-14-2017, 15.03.030 Applicability.  Nothing int this part shall be construed to specifically restrict, limit, or prevent the number, square footage or permitting ofa agricultural buildings in Modoc County. Buildings exceeding the square footage as provided by Tablel or where the aggregate area provided by Table II has been used, it shall meet the same design and permit requirements as required by, the code and other applicable laws and ordinances of Modoc County and thes state of  California.  1Editor's note(s)-Ord. No. 221-H, 51, adopted March 14, 2017, amended ch. 15.03 in its entirety to read as herein set out. Former ch. 15.03, 55 15.03.010-15.03.10, pertained to similar subject matter, and derived from  Ord. No. 221-G,91, adopted Feb. 25, 2014.  Modoc County, California, Code of Ordinances  Created:  15:49:56 [EST]  (Supp. No.: 16)  Page 1of4  Packet Pg. 8    1.a.b  (Ord. No. 221-,51,3-14-2017)  15.03.040 Agricultural building defined.  An agricultural building is as structure designed and constructed tol house farmi implements, hay, grain, poultry, livestock,-eF cultivation: and storage of ether horticultural products. This structure shall not bea a place of human habitation or a place ofe employment where agricultural products are processed, treated or packaged, nor  shalli itb be a place used by the public. (Ord. No. 221-H,91,3-14-2017) 15.03.050 Buildings not covered.  Buildings not covered byt this part aret those buildings any part of which are usedi for retail or commercial purposes, as a place of human occupation, habitation, ore employment. Including! by way of example, but not limited to, covered riding arenas, commercial feeding barns, green-heuses, stables, processing facilities, fish hatchery facilities, wineries, sawmills, dairies, warehouses or any similar structure used byt the public. Human occupation as usedi int this part does not include occasional human occupancy fort the carrying out of normal, day- to-day agricultural operations as appropriate for thei intended agricultural use oft the structure.  (Ord. No. 221-,51,3-14-2017)  15.03.060 Agricultural operation defined.  An agricultural operation is a general term which means; the activity of growing and! harvesting crops; the rearing andi management of livestock and bees; the production of plants and animals usefult to man. Except as otherwise specified, an agricultural operation may include uses on all contiguous parcels in the same ownership such that they form a single agricultural operation. An agricultural operation shall be determined byt thel Modoc County Planning Department. In no case shall a single parcel that forms an agricultural operation be less than 80  acres.  (Ord. No. 221-H,91,3-14-2017) 15.03.070 Reduction standards.  Reduction: standards for agricultural buildings under this part require thel building(s) to be a minimum of5 50 feet from any residential structure, and the square footage be limited to: (1) the maximum square footage and height limitations for single buildings as provided in Table ;( (2)t ther maximum aggregate square footage for multiple buildings to be limited tot that provided in Table Il; (3) the ground floor of any building allowed under this section shall be constructed on grade andi it must be concrete, dirt, or asphalt; (4) standard permits and inspections are required for electrical and plumbing installations. Electrical installations unless approved otherwise shall be limited to 60-amp service: size, lighting, and not more than one 110v duplex receptacle fore each 300 square feet of area, receptacles shall be GFCI protected; (5), plumbingi installations arel limited to exterior hose bibs anda a clean up: sink (commercial or residential rated.) Waste systems for plumbing installations require approvals from both planning ande environmental health, prior to permit issuance; (6) mechanical installations are prohibited unless substantiating information can be provided tos show cause whys suchi installation is necessary.  Created: 2024-03-26 15:49:56 [EST]  (Supp. No.: 16)  Page 2of4  Packet Pg. 9    1.a.b  Tablel  Maximum square feet allowed for buildings under the total reduction standard12,45  Maximum height shall not exceed 35 feet  One toi five acres? Six to 15 acres3 16t to3 35 acres3 36 to 55 acres3 56to 79 acres3 Individual 80-acre parcels3 Ag. Operations3  400-800  600 1,000  1,000 2000  2,000 3,000  3,200 4,000  4,000 5,000 12,000  Nob buildings shalle exceed thes size or heights specified int thist table, except as specified int thet footnotes contained herein. One tof five Five-acre parcels shall bea allowed more than onel building providingt the aggregate area does nott toe exceed 6008 800 squaref feet, wheni ito canb be clearly demonstratedi to complyy with thei intent oft this chapter.. moymebuamepe-PAeHAESRemaye Shades structures usedf fort thes sole purpose ofs sheltering livestock thata are not over tenf feet inl height norr moret than 12f feet inc deptha are exempt. Exempt structures shall bec open on onel long wall ando ones short walla and shall noto containe electrical, mechanical or plumbing Light gauges steel buildings not exceeding 6008 800 squaref feet may be used. Exception: Lightg gauges steeli frameg green houses, hoop! houses Maximum aggregate square feet allowed for each acreage under the total reduction standard15  censtructed.  installations. Lightg gauges steel buildings not exceeding 6008 800 square feetr may be used under this part. Reserved. Greenhouses, hight tunnels and! hoop houses arel limiteda ar maximum area of 3,000 squaref feet.  andl hight tunnels may be largert than 800s sq.f ft.  Table II  Maximum height shall not exceed 35 feet  Maximum number of buildings per parcel shall not exceed two 2,3,4  One toi five acres2 Six to 15 acres 3 16t to 35 acres 3 361 to! 55 acres 3 561 to 79 acres 3 Individual 80-acre parcels 3 Ag. Operations 3,4  600 800  800 1,500  1,200 2,000  2,500 3,500  3,700 4,500  4,500 6,000  Aggregate area ofs structures shall note exceed the area specified int this table, an maximum oft twol buildings are allt that may bec constructed on each parcel, nob building shall exceed thes sizes specified inT Tablel I. Square footaget that has not been used under the provision oft this parts shall Onet tof five Five-acre parcels shall be allowed enes singler moret than one! building providing the aggregate area does not toe exceed 6008 800 squaref feet, wheni ito can be clearly demonstratedi to comply with thei intent oft this chapter, only one building per parcelt this size may be  not bec carried over too other permits asa a part orp portion oft the other structure.  constructed, seel Tablel footnote2.  Created: 2024-03-26 15:49:56 [EST]  (Supp. No.: 16)  Page 3of4  Packet Pg. 10    1.a.b  Shades structures usedf fort thes sole purpose ofs sheltering livestock thata are not overt tent feet in heightr nor more than 12f feet inc deptha are exempt. Exempts structures shall be open ond onel longv walla and ones short walla ands shallr not contain electrical, mechanical or plumbing installations. Lightg gauges steell buildings not exceeding 6008 800 squaref feet may be used under this part. For" lagricultural operations," ther number oft buildingsi is notr restricted other than asr may ber required byt thez zoning code. Light gauges steel buildingsr not exceeding 600 800s squaref feet may! be used. Exception: Lightg gauge steel frame greenhouses, hoop! houses  and hight tunnels mayb bel largert than 800s sq. ft. (Ord. No. 221-+,91,3-14.2017, 15.03.080 Change of use. (Ord. No. 221-,51,3-14-2017, 15.03.090 Inspections. (Ord. No. 221-H,91,3-14-2017)  Where a permit isi issued under this part, no change of use will be allowed.  Inspections for agricultural buildings as provided in this part shall be conducted for final only.  15.03.100 Agricultural buildings constructed without permits.  Agricultural buildings constructed without permits are: subject to the same penalties as all other structures regulated by the code. Where determined necessary thel building official may require engineering to substantiate  the design.  (Ord. No. 221-,513-14-2017)  Created: 2024-03-26 15:49:56 [EST]  (Supp. No.: 16)  Page 4 of4  Packet Pg. 11    1.a.c  Chapter 15.03 AGRICULTURAL BUILDINGSI  15.03.010Title. Provisions."  This chapter shall be known as and may be referred to as the' "Modoc County Agricultural Reduction  (Ord. .No. 221-,51,3-14-2017) 15.03.020 Purpose.  The purpose of these provisions is to provide standards for qualified agricultural wood frame and other buildings as provided herein, and to provide minimum provisions for their permitting, use and construction; to promote agriculture. and agricultural operations in Modoc County. Determination of whether an agricultural building qualifies under this part shall be made after review by the planning department of the permit application and required documentation as submitted byt the owner, authorized licensed agent or agricultural exempt agent under the provisions incorporated by this part and other applicable ordinances of thisj jurisdiction. Buildings permitted under this part are: subject to structural plan review by thel building official. 1. Allowed Reductions. The reductions as providedi ini this part are:  Engineering is not required as long as the structure is deemed tol be in substantial compliance with woodi frame construction. Engineeringi is not required for greenhouses, hoop houses, and high Snow load may be reduced upt to! 50 percent from that which would normally be required for  tunnel structures whose framing consists of PVC or light gauge steel.  other buildings. In no case shallt the minimum roofl livel load be less than 20 pounds. Three-second gust wind speed may be reduced to 85 miles per hour. 2. Reductions Not Required. Nothing in this part prevents the submittal of engineered plans or, engineered plans that reflect the allowed reductions, furthermore; these provisions shall not be  construed toi implyt that any reductions as provided are required.  (Ord. No. 221-,51,3-14-2017, 15.03.030 Applicability.  Nothing int this part shall be construed to specifically restrict, limit, or prevent the number, square footage or permitting ofa agricultural buildings in Modoc County. Buildings exceeding the square footage as provided by Tablel or where the aggregate area provided by Table II has been used, it shall meet the same design and permit requirements as required by, the code and other applicable laws and ordinances of Modoc County and thes state of  California.  1Editor's note(s)-Ord. No. 221-H, 51, adopted March 14, 2017, amended ch. 15.03 in its entirety to read as herein set out. Former ch. 15.03, SS 15.03.010--15.03.10, pertained to similar subject matter, and derived from  Ord. No. 221-G,91, adopted Feb. 25, 2014.  Modoc County, California, Code of Ordinances  Created:  15:49:56 [EST]  (Supp. No.: 16)  Page 1of4  Packet Pg. 12    1.a.c  (Ord. No. 221-,51,3-14-2017)  15.03.040 Agricultural building defined.  An agricultural building is as structure designed and constructed tol house farmi implements, hay, grain, poultry, livestock, cultivation: and storage of horticultural products. This structure shall not bea a place of human habitation or a place ofe employment where agricultural products are processed, treated or packaged, nor shalli it  bea a place used byt the public. (Ord. No. 221-,51,3-14-2017) 15.03.050 Buildings not covered.  Buildings not covered byt this part aret those buildings any part of which are usedi for retail or commercial purposes, as a place of human occupation, habitation, ore employment. Including by way of example, but not limited to, covered riding arenas, commercial feeding barns, stables, processing facilities, fish hatchery facilities, wineries, sawmills, dairies, warehouses or any similar structure used byt the public. Human occupation as usedi in this part does not include occasional human occupancy for the carrying out of normal, dayto-dayagrcutural  operations as appropriate for thei intended agricultural use of thes structure.  (Ord. No.2 221-H,91,3-14-2017)  15.03.060 Agricultural operation defined.  An agricultural operation is a general term which means; the activity of growing and! harvesting crops; the rearing andi management of livestock and bees; the production of plants and animals useful to man. Except as otherwise specified, an agricultural operation mayi include uses on all contiguous parcels int the: same ownership such that they form a single agricultural operation.. An agricultural operation shall be determined byt thel Modoc County Planning Department. In no case shall a singler parcel that forms an agricultural operation be less than 80  acres.  (Ord. No. 221-H,91,3-14-2017) 15.03.070 Reduction standards.  Reduction: standards for agricultural buildings under this part require thel building(s) to be a minimum of5 50 feet from any residential structure, and the square footage be limited to: (1) the maximum square footage and height limitations for single buildings as provided in Table ;( (2)t ther maximum aggregate square footage for multiple buildings to be limited tot that provided in Table Il; (3) the ground floor of any building allowed under this section shall be constructed on grade andi it must be concrete, dirt, or asphalt; (4) standard permits and inspections are required for electrical and plumbing installations. Electrical installations unless approved otherwise shall be limited to 60-amp service: size, lighting, and not more than one 110v duplex receptacle fore each 300 square feet of area, receptacles shall be GFCI protected; (5), plumbingi installations arel limited to exterior hose bibs anda a clean up: sink (commercial or residential rated.) Waste systems for plumbing installations require approvals from both planning ande environmental health, prior to permit issuance; (6) mechanical installations are prohibited unless substantiating information can be provided tos show cause whys suchi installation is necessary.  Created: 2024-03-26 15:49:56 [EST]  (Supp. No.: 16)  Page 2of4  Packet Pg. 13    1.a.c  Tablel  Maximum square feet allowed for buildings under the total reduction standard12,45  Maximum height shall not exceed 35 feet  One toi five acres? Six to 15 acres3 16t to3 35 acres3 36 to 55 acres3 56to 79 acres3 Individual 80-acre parcels Ag. Operations  800  1,000  2000  3,000  4,000  5,000 12,000  Nob buildings shalle exceed thes size or heights specified int thist table, except ass specified int thet footnotes contained! herein. Onet tof five-acre parcels shall bea allowed moret than one building providingt the aggregate area does not to exceed 800 Shades structures usedf fort thes sole purpose ofs sheltering livestock thata are not over tent feet in heightr nor moret than 12f feet inc deptha are exempt. Exempts structures shall bec open on onel long wall and ones short walla and: shall not containe electrical, mechanical or plumbing Light gauges steel buildings not exceeding 600 squaref feet may be used. Exception: Lightg gauges steel frameg green houses, hoopl houses and Maximum aggregate square feet allowed for each acreage under the total reduction standard15  squaref feet, wheni ito canb bec clearly demonstratedi to comply witht thei intent oft this chapter. installations. Lightg gauges steel buildings not exceeding 800 square feet may! be used under this part. Greenhouses, hight tunnels andl hoop! houses are limited ar maximum: aread of3 3,000 squaref feet.  hight tunnels may bel larger thane 600 sq.f ft.  Table II  Maximum height shall not exceed 35 feet  Maximum number of buildings per parcel shall not exceed two 2,3,4  One to five acres2 Six to 15 acres 3 161 to 35 acres 3 361 to! 55 acres 3 56to79 acres3 Individual 80-acre parcels 3 Ag. Operations' 3,4  800  1,500  2,000  3,500  4,500  6,000  Aggregate area ofs structures shall note exceed the area: specifiedi int this table, a maximum oft twol buildings are allt that may bec constructed on each parcel, no buildings shall exceed thes size specified inT Tablel .. Squaref footage that has not been used under thep provision oft this part shall Onet tof five -acre parcels shall bea allowed moret than onel building providing the aggregate area does not toe exceed 6008 800 squaref feet, wheni ito can be clearly demonstratedi to comply witht thei intent oft this chapter, only onel building per parcelt this size mayb be Shades structures usedf fort thes sole purpose ofs sheltering livestock thata are not over tent feet in heightr nor moret than 12f feeti inc deptha are exempt. Exempt structures shall be open on onel longv wall and ones short walla ands shallr not contain electrical, mechanical or plumbing installations. Light gauges steell buildings not exceeding 800 squaref feet may beu used under this part. For" "agricultural operations," the number oft buildingsi is notr restricted othert than asr may ber required byt the: zoning code.  not bec carried overt too other permits asa a part orp portion oft the other structure.  constructed, seel Tablel footnote 2.  Created: 2024-03-26 15:49:56 [EST]  (Supp. No.: 16)  Page 3of4  Packet Pg. 14    1.a.c  Light gauges steel buildingsr not exceeding 800 square feet may be used. Exception: Lightg gauges steel frame greenhouses, hooph houses and  hight tunnels may! bel larger than 800 sq. ft. (Ord. No. 221-H,51,3-14-2017) 15.03.080 Change of use. (Ord. No. 221-H,91,3-14-2017) 15.03.090 Inspections. (Ord. No. 221-,51,3-14-2017)  Where a permit isi issued under this part, no change of use will be allowed.  Inspections for agricultural buildings as provided in this part shall be conducted for final only.  15.03.100 Agricultural buildings constructed without permits.  Agricultural buildings constructed without permits are: subject to the same penalties as all other structures regulated by the code. Where determined necessary thel building official may require engineering to substantiate  the design.  (Ord. No. 221-,51,3-14-2017)  Created: 2024-03-26 15:49:56 [EST]  (Supp. No.: 16)  Page 4 of4  Packet Pg. 15    2.a  MODOC COUNTY BOARD OF SUPERVISORS  AGENDA REQUEST: FORM  Date of Meeting for Which Item is Requested:  October 22, 2024  Name of Requesting Party or Entity: Scott Ward, Building and Safety  Regular or Consent: Regular  Kind of Action Requested: Consideration/Action  Describe Specific Action Requested or Information tol be Discussed:  Requesting approval to waive the first reading of an Ordinance to amend Title 151 Building Regulations, Chapter 15.03 Agricultural Buildings and set the second reading for November 12,  2024. DISCUSSION:  After meeting with stakeholders, staff has determined that revising and amending Modoc County Code Title 15, Chapter 15-3 (Agricultural Buildings) to include greenhouses, hoop houses, and high tunnels is appropriate. In addition to revising the Chapter to include greenhouses, hoop houses, and high tunnels, additional amendments are proposed for clarification and to increase the maximum size of agricultural  buildings allowed. None.  OTHER AGENCYI INVOLVEMENT:  Budget Affected: No  Clerk's Instructions: Certified Copies Needed: 1 Minutes Orders Needed: 1  Date Submitted: Phone Number:  10/17/2024  Email: cotwarlecomooccaus  Agenda Item Number:2.a  Ordinance # Page 1 of3  Packet Pg. 16    2.a  ORDINANCE#  Severability. If any provision of this Ordinance or the application thereof to any person or circumstance ish held tol be invalid, such invalidity shall not affect the remaining portions oft the Ordinance. The Board of Supervisors hereby declares that it would have passed and adopted this Ordinance and each of the provisions thereof irrespective of the fact that any one or more such provisions be declared invalid  and/or unconstitutional. Effective Date.  This Ordinance shall be in full force and effective thirty (30) days after its adoption and shall be  published and/or posted as required by law.  Publication of Notice.  The Clerk of the Board shall certify to the adoption of this ordinance and cause: it, or a summary ofit, to be published in ai newspaper of general circulation printed and published within Modoc County within  fifteen (15) days ofi its adoption.  Introduced at ai regular meeting of the Board of Supervisors. on the 22nd day of October, 2024 by the following vote:  PASSED AND ADOPTED by the Board of Supervisors of the County of Modoc, State of California,  Motion: :  Dated: October 22, 2024  COUNTY OF MODOC  Shane Starr, Chair  Modoc County Board of Supervisors  ATTEST:  Tiffany Martinez, Clerk to the Board  APPROVED ASTOFORM:  Ordinance # Page 2 of3  Packet Pg. 17    2.a  Margaret Long County Counsel  Ordinance # Page 3 of3  Packet Pg. 18    2.a.a  County of Modoc Building and Safety Department  Modoc County is a collaborative community where people,. families, government, and  businesses, live, work, and thrive.  Scott Ward Interim Building Official 203 West 4thSt. Alturas, CA 96101 Phone: 530-6413 Email: otwarderomodocaus  DATE: TO: FROM: SUBJECT: BACKGROUND  August 28, 2024  Modoc County Board of Supervisors Scott Ward, Interim Building Official  Revisions to Modoc County Code Title 15, Chapter 15.03. Agricultural Buildings  Staff has recently met with Laurie Wayne from the University of California Agriculture and Natural Resources and other stakeholders to discuss the building permit process for greenhouses, hoop houses and high tunnels andi the cost of al building permit. Modoc County has three options to obtain al building  permit for agreenhouse, hoop house or al high tunnel. These options are:  California Building Code (CBC)  Under the CBC greenhouses, hoop houses are regulated in CBC Chapter 31 and are defined as membrane structures. The CBC requires that membrane structures be designed by an engineer to resist the lateral forces produced by wind and earthquakes. The Board recently approved thel local adoption oft the 2022 California Building Standards code where al local code amendment exempts from permit Limited Density Rural Dwelling Ordinance no. 364 (LDRD) Modoc County Code Title 15, Chapter 6 The purpose of the LDRDi is to provide an alternative to the strict requirements of the CBC, but still provide minimum requirements for the protection of life, limb, health, property, safety, and welfare of the general publici for owner-built dwellings and appurtenant structures. An "Appurtenant Structure" as referenced in Modoc County Code Title 15 Chapter 6: sections 15-6.02 and 15-6.03 is a garage, barn, carport, storage building, greenhouse, hoop house or high tunnel or similar U Occupancy nonhabitable  greenhouses, hoop houses and high tunnels that are 400 sq. ft. or lessi ins size.  structures that are subordinate to the primary dwelling that exists on a parcel. Modoc County Code Title 15, Chapter 15-3 Agricultural Buildings  Modoc County Code Title 15, Chapter 15-3 Agricultural Buildings regulates agricultural structures such as hay barns tractor and farm equipment buildings, and other buildings used by the ranchers and farmers for their agricultural operations. Chapter 15-3 has a relaxed standard of design requirements for these building and has building area limitations based on total acreage. Ini its current iteration, Chapter 15-3 specifically excludes greenhouses from the compliance requirements in the chapter.  1 Packet Pg. 19    2.a.a  Fees  The county has ai flat fee schedule for Agricultural Buildings. The flat permit feei for greenhouses, hoop houses and hight tunnels is $0.20/sq. ft. There are additional mandatory: state fees required. Based on the The permit feei fora a: 1,000: sq. ft. greenhouse, hoop! house or high tunnel would be $258.00. The permit feei fora a 2,000: sq.1 ft. greenhouse, hoop! house or high tunnel would be $458.00. The permit feei for a 3,000: sq. ft. greenhouse, hoop! house or high tunnel would be $658.00.  county's current fee schedule:  PROPOSED REVISIONS TO MODOC COUNTY CODE TITLE 15, CHAPTER: 15-3  As ar result ofi feedback from the Board of Supervisors, meetings with Laurie Wayne and others, staff has determined that revising and amending Modoc County Code Title 15, Chapter: 15-3toi include greenhouses, hoop houses and high tunnels is appropriate. In addition to revising the Chapter to include greenhouses, hoop houses and high tunnels, additional amendments are proposed for clarification and toi increase the maximum size of agricultural buildings allowed. The proposed amendments include the  following changes to the Chapter:  Section 15.03.020 item 1: Revised item 11 to state that engineering is not required for greenhouses, hoop houses, and high tunnel structures whose framing consists of PVC or light Section 15.03.040: Amended section to include the cultivation and storage of horticultural products. Vegetables are included in the definition of horticultural. Table :: Increased the maximum size of agricultural buildings based on parcel size. Table 1, footnote 2 revised to allow more than one building providing the aggregate area does Table I, footnote 3 revised to increase shade structure maximum area to 800: sq.f ft. Table I, footnote 4 added to limit the maximum area of greenhouses, hoop house and high Table I, footnote 5 revised toi increase the size of light gauge steel framed buildings to 800 sq. ft. and to exempt light gauge steel frame greenhouses, hoop houses and high tunnels from the 800 Table I: Increased the maximum aggregate area allowed for agricultural buildings based on Table II, footnote 2 revised to allow more than one building providing the aggregate area does Table II, footnote 3 revised to increase shade structure maximum area to 800 sq. ft. Table Il, footnote 51 revised toi increase the size of light gauge steel framed buildings to 800 sq. ft. and to exempt light gauge steel frame greenhouses, hoop! houses and high tunnels from the 800  gauge steel.  not to exceed 800: square feet tunnels to 3,000: sq. ft. sq. ft. limit. parcel size.  not to exceed 800 square feet.  sq. ft. limit.  2 Packet Pg. 20    2.a.b  Chapter 15.03 AGRICULTURAL BUILDINGSI  15.03.010Title. Provisions."  This chapter shall be known as and may be referred to as the' "Modoc County Agricultural Reduction  (Ord. .No. 221-,51,3-14-2017) 15.03.020 Purpose.  The purpose of these provisions is to provide standards for qualified agricultural wood frame and other buildings as provided herein, and to provide minimum provisions for their permitting, use and construction; to promote agriculture. and agricultural operations in Modoc County. Determination of whether an agricultural building qualifies under this part shall be made after review by the planning department of the permit application and required documentation as submitted byt the owner, authorized licensed agent or agricultural exempt agent under the provisions incorporated by this part and other applicable ordinances of thisj jurisdiction. Buildings permitted under this part are: subject to structural plan review by thel building official. 1. Allowed Reductions. The reductions as providedi ini this part are:  Engineering is not required as long as the structure is deemed tol be in substantial compliance with wood frame construction. Engineering is not required for greenhouses, hoop houses, and high Snow load may be reduced upt to! 50 percent from that which would normally be required for  tunnel structures whose framing consists of PVC or light gauge steel.  other buildings. In no case shallt the minimum roofl livel load be less than 20 pounds. Three-second gust wind speed may be reduced to 85 miles per hour. 2. Reductions Not Required. Nothing in this part prevents the submittal of engineered plans or, engineered plans that reflect the allowed reductions, furthermore; these provisions shall not be  construed toi implyt that any reductions as provided are required.  (Ord. No. 221-,51,3-14-2017, 15.03.030 Applicability.  Nothing int this part shall be construed to specifically restrict, limit, or prevent the number, square footage or permitting ofa agricultural buildings in Modoc County. Buildings exceeding the square footage as provided by Tablel or where the aggregate area provided by Table II has been used, it shall meet the same design and permit requirements as required by, the code and other applicable laws and ordinances of Modoc County and thes state of  California.  1Editor's note(s)-Ord. No. 221-H, 51, adopted March 14, 2017, amended ch. 15.03 in its entirety to read as herein set out. Former ch. 15.03, 55 15.03.010-15.03.10, pertained to similar subject matter, and derived from  Ord. No. 221-G,91, adopted Feb. 25, 2014.  Modoc County, California, Code of Ordinances  Created:  15:49:56 [EST]  (Supp. No.: 16)  Page 1of4  Packet Pg. 21    2.a.b  (Ord. No. 221-,51,3-14-2017)  15.03.040 Agricultural building defined.  An agricultural building is as structure designed and constructed tol house farmi implements, hay, grain, poultry, livestock,-eF cultivation: and storage of ether horticultural products. This structure shall not bea a place of human habitation or a place ofe employment where agricultural products are processed, treated or packaged, nor  shalli itb be a place used by the public. (Ord. No. 221-H,91,3-14-2017) 15.03.050 Buildings not covered.  Buildings not covered byt this part aret those buildings any part of which are usedi for retail or commercial purposes, as a place of human occupation, habitation, ore employment. Including! by way of example, but not limited to, covered riding arenas, commercial feeding barns, green-heuses, stables, processing facilities, fish hatchery facilities, wineries, sawmills, dairies, warehouses or any similar structure used byt the public. Human occupation as usedi int this part does not include occasional human occupancy fort the carrying out of normal, day- to-day agricultural operations as appropriate for thei intended agricultural use oft the structure.  (Ord. No. 221-,51,3-14-2017)  15.03.060 Agricultural operation defined.  An agricultural operation is a general term which means; the activity of growing and! harvesting crops; the rearing andi management of livestock and bees; the production of plants and animals usefult to man. Except as otherwise specified, an agricultural operation may include uses on all contiguous parcels in the same ownership such that they form a single agricultural operation. An agricultural operation shall be determined byt thel Modoc County Planning Department. In no case shall a single parcel that forms an agricultural operation be less than 80  acres.  (Ord. No. 221-H,91,3-14-2017) 15.03.070 Reduction standards.  Reduction: standards for agricultural buildings under this part require thel building(s) to be a minimum of5 50 feet from any residential structure, and the square footage be limited to: (1) the maximum square footage and height limitations for single buildings as provided in Table ;( (2)t ther maximum aggregate square footage for multiple buildings to be limited tot that provided in Table Il; (3) the ground floor of any building allowed under this section shall be constructed on grade andi it must be concrete, dirt, or asphalt; (4) standard permits and inspections are required for electrical and plumbing installations. Electrical installations unless approved otherwise shall be limited to 60-amp service: size, lighting, and not more than one 110v duplex receptacle fore each 300 square feet of area, receptacles shall be GFCI protected; (5), plumbingi installations arel limited to exterior hose bibs anda a clean up: sink (commercial or residential rated.) Waste systems for plumbing installations require approvals from both planning ande environmental health, prior to permit issuance; (6) mechanical installations are prohibited unless substantiating information can be provided tos show cause whys suchi installation is necessary.  Created: 2024-03-26 15:49:56 [EST]  (Supp. No.: 16)  Page 2of4  Packet Pg. 22    2.a.b  Tablel  Maximum square feet allowed for buildings under the total reduction standard12,45  Maximum height shall not exceed 35 feet  One toi five acres? Six to 15 acres3 16t to3 35 acres3 36 to 55 acres3 56to 79 acres3 Individual 80-acre parcels3 Ag. Operations3  400-800  600 1,000  1,000 2000  2,000 3,000  3,200 4,000  4,000 5,000 12,000  Nob buildings shalle exceed thes size or heights specified int thist table, except as specified int thet footnotes contained herein. One tof five Five-acre parcels shall bea allowed more than onel building providingt the aggregate area does nott toe exceed 6008 800 squaref feet, wheni ito canb be clearly demonstratedi to complyy with thei intent oft this chapter.. moymebuamepe-PAeHAESRemaye Shades structures usedf fort thes sole purpose ofs sheltering livestock thata are not over tenf feet inl height norr moret than 12f feet inc deptha are exempt. Exempt structures shall bec open on onel long wall ando ones short walla and shall noto containe electrical, mechanical or plumbing Light gauges steel buildings not exceeding 6008 800 squaref feet may be used. Exception: Lightg gauges steeli frameg green houses, hoop! houses Maximum aggregate square feet allowed for each acreage under the total reduction standard15  censtructed.  installations. Lightg gauges steel buildings not exceeding 6008 800 square feetr may be used under this part. Reserved. Greenhouses, hight tunnels and! hoop houses arel limiteda ar maximum area of 3,000 squaref feet.  andl hight tunnels may be largert than 800s sq.f ft.  Table II  Maximum height shall not exceed 35 feet  Maximum number of buildings per parcel shall not exceed two 2,3,4  One toi five acres2 Six to 15 acres 3 16t to 35 acres 3 361 to! 55 acres 3 561 to 79 acres 3 Individual 80-acre parcels 3 Ag. Operations 3,4  600 800  800 1,500  1,200 2,000  2,500 3,500  3,700 4,500  4,500 6,000  Aggregate area ofs structures shall note exceed the area specified int this table, an maximum oft twol buildings are allt that may bec constructed on each parcel, nob building shall exceed thes sizes specified inT Tablel I. Square footaget that has not been used under the provision oft this parts shall Onet tof five Five-acre parcels shall be allowed enes singler moret than one! building providing the aggregate area does not toe exceed 6008 800 squaref feet, wheni ito can be clearly demonstratedi to comply with thei intent oft this chapter, only one building per parcelt this size may be  not bec carried over too other permits asa a part orp portion oft the other structure.  constructed, seel Tablel footnote2.  Created: 2024-03-26 15:49:56 [EST]  (Supp. No.: 16)  Page 3of4  Packet Pg. 23    2.a.b  Shades structures usedf fort thes sole purpose ofs sheltering livestock thata are not overt tent feet in heightr nor more than 12f feet inc deptha are exempt. Exempts structures shall be open ond onel longv walla and ones short walla ands shallr not contain electrical, mechanical or plumbing installations. Lightg gauges steell buildings not exceeding 6008 800 squaref feet may be used under this part. For" lagricultural operations," ther number oft buildingsi is notr restricted other than asr may ber required byt thez zoning code. Light gauges steel buildingsr not exceeding 600 800s squaref feet may! be used. Exception: Lightg gauge steel frame greenhouses, hoop! houses  and hight tunnels mayb bel largert than 800s sq. ft. (Ord. No. 221-+,91,3-14.2017, 15.03.080 Change of use. (Ord. No. 221-,51,3-14-2017, 15.03.090 Inspections. (Ord. No. 221-H,91,3-14-2017)  Where a permit isi issued under this part, no change of use will be allowed.  Inspections for agricultural buildings as provided in this part shall be conducted for final only.  15.03.100 Agricultural buildings constructed without permits.  Agricultural buildings constructed without permits are: subject to the same penalties as all other structures regulated by the code. Where determined necessary thel building official may require engineering to substantiate  the design.  (Ord. No. 221-,513-14-2017)  Created: 2024-03-26 15:49:56 [EST]  (Supp. No.: 16)  Page 4 of4  Packet Pg. 24    2.a.c  Chapter 15.03 AGRICULTURAL BUILDINGSI  15.03.010Title. Provisions."  This chapter shall be known as and may be referred to as the' "Modoc County Agricultural Reduction  (Ord. .No. 221-,51,3-14-2017) 15.03.020 Purpose.  The purpose of these provisions is to provide standards for qualified agricultural wood frame and other buildings as provided herein, and to provide minimum provisions for their permitting, use and construction; to promote agriculture. and agricultural operations in Modoc County. Determination of whether an agricultural building qualifies under this part shall be made after review by the planning department of the permit application and required documentation as submitted byt the owner, authorized licensed agent or agricultural exempt agent under the provisions incorporated by this part and other applicable ordinances of thisj jurisdiction. Buildings permitted under this part are: subject to structural plan review by thel building official. 1. Allowed Reductions. The reductions as providedi ini this part are:  Engineering is not required as long as the structure is deemed tol be in substantial compliance with woodi frame construction. Engineeringi is not required for greenhouses, hoop houses, and high Snow load may be reduced upt to! 50 percent from that which would normally be required for  tunnel structures whose framing consists of PVC or light gauge steel.  other buildings. In no case shallt the minimum roofl livel load be less than 20 pounds. Three-second gust wind speed may be reduced to 85 miles per hour. 2. Reductions Not Required. Nothing in this part prevents the submittal of engineered plans or, engineered plans that reflect the allowed reductions, furthermore; these provisions shall not be  construed toi implyt that any reductions as provided are required.  (Ord. No. 221-,51,3-14-2017, 15.03.030 Applicability.  Nothing int this part shall be construed to specifically restrict, limit, or prevent the number, square footage or permitting ofa agricultural buildings in Modoc County. Buildings exceeding the square footage as provided by Tablel or where the aggregate area provided by Table II has been used, it shall meet the same design and permit requirements as required by, the code and other applicable laws and ordinances of Modoc County and thes state of  California.  1Editor's note(s)-Ord. No. 221-H, 51, adopted March 14, 2017, amended ch. 15.03 in its entirety to read as herein set out. Former ch. 15.03, SS 15.03.010--15.03.10, pertained to similar subject matter, and derived from  Ord. No. 221-G,91, adopted Feb. 25, 2014.  Modoc County, California, Code of Ordinances  Created:  15:49:56 [EST]  (Supp. No.: 16)  Page 1of4  Packet Pg. 25    2.a.c  (Ord. No. 221-,51,3-14-2017)  15.03.040 Agricultural building defined.  An agricultural building is as structure designed and constructed tol house farmi implements, hay, grain, poultry, livestock, cultivation: and storage of horticultural products. This structure shall not bea a place of human habitation or a place ofe employment where agricultural products are processed, treated or packaged, nor shalli it  bea a place used byt the public. (Ord. No. 221-,51,3-14-2017) 15.03.050 Buildings not covered.  Buildings not covered byt this part aret those buildings any part of which are usedi for retail or commercial purposes, as a place of human occupation, habitation, ore employment. Including by way of example, but not limited to, covered riding arenas, commercial feeding barns, stables, processing facilities, fish hatchery facilities, wineries, sawmills, dairies, warehouses or any similar structure used byt the public. Human occupation as usedi in this part does not include occasional human occupancy for the carrying out of normal, dayto-dayagrcutural  operations as appropriate for thei intended agricultural use of thes structure.  (Ord. No.2 221-H,91,3-14-2017)  15.03.060 Agricultural operation defined.  An agricultural operation is a general term which means; the activity of growing and! harvesting crops; the rearing andi management of livestock and bees; the production of plants and animals useful to man. Except as otherwise specified, an agricultural operation mayi include uses on all contiguous parcels int the: same ownership such that they form a single agricultural operation.. An agricultural operation shall be determined byt thel Modoc County Planning Department. In no case shall a singler parcel that forms an agricultural operation be less than 80  acres.  (Ord. No. 221-H,91,3-14-2017) 15.03.070 Reduction standards.  Reduction: standards for agricultural buildings under this part require thel building(s) to be a minimum of5 50 feet from any residential structure, and the square footage be limited to: (1) the maximum square footage and height limitations for single buildings as provided in Table ;( (2)t ther maximum aggregate square footage for multiple buildings to be limited tot that provided in Table Il; (3) the ground floor of any building allowed under this section shall be constructed on grade andi it must be concrete, dirt, or asphalt; (4) standard permits and inspections are required for electrical and plumbing installations. Electrical installations unless approved otherwise shall be limited to 60-amp service: size, lighting, and not more than one 110v duplex receptacle fore each 300 square feet of area, receptacles shall be GFCI protected; (5), plumbingi installations arel limited to exterior hose bibs anda a clean up: sink (commercial or residential rated.) Waste systems for plumbing installations require approvals from both planning ande environmental health, prior to permit issuance; (6) mechanical installations are prohibited unless substantiating information can be provided tos show cause whys suchi installation is necessary.  Created: 2024-03-26 15:49:56 [EST]  (Supp. No.: 16)  Page 2of4  Packet Pg. 26    2.a.c  Tablel  Maximum square feet allowed for buildings under the total reduction standard12,45  Maximum height shall not exceed 35 feet  One toi five acres? Six to 15 acres3 16t to3 35 acres3 36 to 55 acres3 56to 79 acres3 Individual 80-acre parcels Ag. Operations  800  1,000  2000  3,000  4,000  5,000 12,000  Nob buildings shalle exceed thes size or heights specified int thist table, except ass specified int thet footnotes contained! herein. Onet tof five-acre parcels shall bea allowed moret than one building providingt the aggregate area does not to exceed 800 Shades structures usedf fort thes sole purpose ofs sheltering livestock thata are not over tent feet in heightr nor moret than 12f feet inc deptha are exempt. Exempts structures shall bec open on onel long wall and ones short walla and: shall not containe electrical, mechanical or plumbing Light gauges steel buildings not exceeding 600 squaref feet may be used. Exception: Lightg gauges steel frameg green houses, hoopl houses and Maximum aggregate square feet allowed for each acreage under the total reduction standard15  squaref feet, wheni ito canb bec clearly demonstratedi to comply witht thei intent oft this chapter. installations. Lightg gauges steel buildings not exceeding 800 square feet may! be used under this part. Greenhouses, hight tunnels andl hoop! houses are limited ar maximum: aread of3 3,000 squaref feet.  hight tunnels may bel larger thane 600 sq.f ft.  Table II  Maximum height shall not exceed 35 feet  Maximum number of buildings per parcel shall not exceed two 2,3,4  One to five acres2 Six to 15 acres 3 161 to 35 acres 3 361 to! 55 acres 3 56to79 acres3 Individual 80-acre parcels 3 Ag. Operations' 3,4  800  1,500  2,000  3,500  4,500  6,000  Aggregate area ofs structures shall note exceed the area: specifiedi int this table, a maximum oft twol buildings are allt that may bec constructed on each parcel, no buildings shall exceed thes size specified inT Tablel .. Squaref footage that has not been used under thep provision oft this part shall Onet tof five -acre parcels shall bea allowed moret than onel building providing the aggregate area does not toe exceed 6008 800 squaref feet, wheni ito can be clearly demonstratedi to comply witht thei intent oft this chapter, only onel building per parcelt this size mayb be Shades structures usedf fort thes sole purpose ofs sheltering livestock thata are not over tent feet in heightr nor moret than 12f feeti inc deptha are exempt. Exempt structures shall be open on onel longv wall and ones short walla ands shallr not contain electrical, mechanical or plumbing installations. Light gauges steell buildings not exceeding 800 squaref feet may beu used under this part. For" "agricultural operations," the number oft buildingsi is notr restricted othert than asr may ber required byt the: zoning code.  not bec carried overt too other permits asa a part orp portion oft the other structure.  constructed, seel Tablel footnote 2.  Created: 2024-03-26 15:49:56 [EST]  (Supp. No.: 16)  Page 3of4  Packet Pg. 27    2.a.c  Light gauges steel buildingsr not exceeding 800 square feet may be used. Exception: Lightg gauges steel frame greenhouses, hooph houses and  hight tunnels may! bel larger than 800 sq. ft. (Ord. No. 221-H,51,3-14-2017) 15.03.080 Change of use. (Ord. No. 221-H,91,3-14-2017) 15.03.090 Inspections. (Ord. No. 221-,51,3-14-2017)  Where a permit isi issued under this part, no change of use will be allowed.  Inspections for agricultural buildings as provided in this part shall be conducted for final only.  15.03.100 Agricultural buildings constructed without permits.  Agricultural buildings constructed without permits are: subject to the same penalties as all other structures regulated by the code. Where determined necessary thel building official may require engineering to substantiate  the design.  (Ord. No. 221-,51,3-14-2017)  Created: 2024-03-26 15:49:56 [EST]  (Supp. No.: 16)  Page 4 of4  Packet Pg. 28    2.a.d  AN ORDINANCE OF THE BOARD OF SUPERVISORS  OF THE COUNTY OF MODOC AGRICULTURAL BUILDINGS  AMENDING SECTIONS OF TITLE 15 BUILDING REGULATIONS, CHAPTER 15.03  The Board of Supervisors of the County of Modoc ordains as follows:  SECTIONI That Title 15, Chapter 15.03 Agricultural Buildings, of the Modoc County  Code be amended as follows:  TITLE 15, BUILDING REGULATIONS CHAPTER 15.03 AGRICULTURAL BUILDINGS  15.03.010 Title. Reduction Provisions." 15.03.020 Purpose.  This chapter shall bel known as and may bei referred to as the "Modoc County Agricultural  The purpose of these provisions is to provide standards for qualified agricultural wood frame and other buildings as provided herein, and to provide minimum provisions for their permitting, use and construction; to promote agriculture and agricultural operations in Modoc County. Determination of whether an agricultural building qualifies under this part shall be made after review by the planning department of the permit application and required documentation as submitted by the owner, authorized licensed agent or agricultural exempt agent under the provisions incorporated by this part and other applicable ordinances of this jurisdiction. Buildings permitted under this part are subject to structural plan review by the building official.  1.  Allowed Reductions. The reductions as provided in this part are:  Engineering is not required as long as the structure is deemed tol be in substantial compliance with wood frame construction. Engineering is not required for greenhouses, hoop houses, and high tunnel structures whose framing consists of Snow load may be reduced up to 50j percent from that which would normally be required for other buildings. Ini no case shall the minimum roof live load bel less Three-second gust wind speed may be reduced to 85 miles per hour. Reductions Not Required. Nothing in this part prevents the submittal of engineered plans or, engineered plans that reflect the allowed reductions, furthermore; these provisions shall not be construed to imply that any reductions as provided are  PVC or light gauge steel. than 20 pounds.  2.  required.  Page 10 of4  Packet Pg. 29    2.a.d  15.03.030 Applicability.  Nothing in this part shall be construed to specifically restrict, limit, or prevent the number, square footage or permitting of agricultural buildings in Modoc County. Buildings exceeding the square footage as provided by Table Ior where the aggregate area provided by Table II has been used, it shall meet the same design and permit requirements as required by, the code and other applicable laws and ordinances of Modoc County and the state of California.  15.03.040 Agricultural building defined.  An agricultural building is a structure designed and constructed tol house farm implements, hay, grain, poultry, livestock, OF cultivation and storage of ether horticultural products. This structure shall not be aj place of human habitation or a place ofe employment where agricultural products are processed, treated or packaged, nor shall it be aj place used by the public.  15.03.050 Buildings not covered.  Buildings not covered by this part are those buildings any part of which are used for retail or commercial purposes, as aj place of human occupation, habitation, or employment. Including by way of example, but not limited to, covered riding arenas, commercial feeding barns, green houses, stables, processing facilities, fish hatchery facilities, wineries, sawmills, dairies, warehouses or any similar structure used by the public. Human occupation as used in this part does not include occasional human occupancy for the carrying out of normal, day-to-day agricultural operations as appropriate for the intended agricultural use of the structure.  15.03.060 Agricultural operation defined.  An agricultural operation is a general term which means; the activity of growing and harvesting crops; the rearing and management of livestock and bees; the production of plants and animals useful to man. Except as otherwise specified, an agricultural operation mayi include uses on all contiguous parcels in the same ownership such that they form a single agricultural operation. An agricultural operation shall be determined by the Modoc County Planning Department. In no case shall a single parcel that forms an agricultural operation be less than 80 acres.  15.03.070 Reduction standards.  Reduction standards for agricultural buildings under this part require the building(s) to be a minimum of 50 feet from any residential structure, and the square footage bel limited to: (1)t the maximum square footage and height limitations for single buildings as provided in' Table I; (2) the maximum aggregate square footage for multiple buildings to bel limited to that provided in Table II; (3) the ground floor of any building allowed under this section shall be constructed on grade and it must be concrete, dirt, or asphalt; (4) standard permits and inspections are required for electrical and plumbing installations. Electrical installations unless approved otherwise shall bel limited to 60-amp service size, lighting, and not more than one 110v duplex receptacle for each 300 square feet of area, receptacles shall be GFCI protected; (5) plumbing installations are limited to exterior hose bibs and a clean up sink (commercial or residential rated.) Waste systems for plumbing installations require approvals from both planning and environmental health, prior to permit issuance; (6) mechanical installations are prohibited unless substantiating information  can be provided to show cause why such installation is necessary.  Page 2of4  Packet Pg. 30    2.a.d  TableI  Maximum square feet allowed for buildings under the total reduction standard1245  Maximum height shall not exceed 35 feet  One to five acres- Six to 15 acres 16to 35 acres3 36t to 55 acres 561 to 79 acres Individual 80-acre parcelss Ag. Operations  400 800  600 1,000  1,000 2,000  2,000 3,000  3,200 4,000  4,000 5,000 12,000  Nob buildings shall exceed thes size orl heights specified int thist table, except as specified int thei footnotes contained herein. One tof five! Five-acre parcels shalll be allowed moret than onel building providing the aggregate area does nott toe exceed -600800 square feet, when it can! be clearly demonstrated toc comply with thei intent oft this chapter. onlyone-b buildingper parcehis-ire-maybe Shades structures used fort thes sole purpose ofs sheltering livestock that are not over teni feet inl heightr nori more than 121 feet in depth are exempt. Exempt structures shall bec open on onel long wall and one short wall and shall not contain electrical, mechanical or plumbing Light gauge steell buildings note exceeding 600 800: square feet mayb bet used. Exception: Light gauges steel frames green houses, hoop houses  censtructed.  installations. Light gauges steell buildings note exceeding 6008 800s square feet may! be used undert this part. Reserved. Greenhouses,' hight tunnels and hoop houses arel limited ai maximum: area of3 3,000s square feet.  and! hight tunnels may bel larger than 800s sq. ft.  Table II  Maximum aggregate square feet allowed for each acreage under the total reduction  standard'5  Maximum height shall not exceed 35 feet  Maximum number of buildings per parcel shall not exceed two 2,3,4  One to: five acres 2 Six to 15 acres 3 16t to 35 acres 3 36 to 55 acres 3 561 to 79 acres 3 Individual 80-acre parcels 3  600 800  800 1,500  1,200 2,000  2,500 3,500  3,700 4,500  4,500 6,000  Page 3 of4  Packet Pg. 31    2.a.d  Ag. Operations 3,4  Aggregate area ofs structures shall note exceed the: area specifiedi in this table, ai maximum oft twob buildings area all that may be constructed on each parcel, nol building shall exceed the size specifiedi in1 Table L Square footage that! has not been used under the provision oft this part shall One tof five! Five-acre parcels shalll be allowede ene-single moret thand onel building providing the aggregate area does not to exceed 6008 800 square feet, wheni ito can bec clearly demonstratedi to comply with thei intent oft this chapter, only onel building per parcel this size may! be Shades structures used fort the sole purpose ofs sheltering livestock that are not over ten feeti ink heightr nor more than 121 feet inc deptha are exempt. Exempt structures shalll bec open onc one long walla and ones short wall: and shall not contain electrical, mechanical or plumbing installations. Lightg gauges steell buildings not exceeding 6008 800s square feet may beu used under this part. For" "agricultural operations," the number of buildingsi is not restricted other than as may! ber required by the zoning code. Light gauge steell buildings note exceeding 600 800 square feet may be used. Exception: Light gauge steel frame greenhouses, hoop houses  not be carried over to other permits asa aj part orp portion of the other structure.  constructed, see Tablel I1 footnote 2.  A  and hight tunnels may bel largert than 800s sq. ft. 15.03.080 Change of use. 15.03.090 Inspections.  Where a permit isi issued under this part, no change of use will be allowed.  Inspections for agricultural buildings as provided in this part shall be conducted for final only. Agricultural buildings constructed without permits are subject to the same penalties as all other structures regulated by the code. Where determined necessary the building official may require  15.03.100 Agricultural buildings constructed without permits.  engineering to substantiate the design.  Page 4 of4  Packet Pg. 32    3.a  MODOC COUNTY BOARD OF SUPERVISORS  AGENDA REQUEST: FORM  Date of Meeting for Which Item is Requested:  October 22, 2024  Name of Requesting Party or Entity: Heather Kelly, Agriculture  Regular or Consent: Consent  Kind of Action Requested: Consideration/Action  Describe Specific Action Requested or Information tol be Discussed:  Requesting approval and authorization for the Chair of the Board to sign the annual Memorandum of Understanding (MOU) between the County of Modoc and the California Department of Food and Agriculture (CDFA) for the California Seed Law inspection contract,  effective July 1, 2024 through June 30, 2025.  DISCUSSION:  Requesting the Board of Supervisors to sign the annual MOU for the California Seed Law inspection contract between the Agriculture Commissioner and the California Department of Agriculture (CDFA). The Commissioner agrees to maintain a compliance level on all seed in the county SO that the state wide  compliance is not less than eighty-five percent. OTHER AGENCYINVOLVEMENT  State of California Budget Affected: No  Clerk's Instructions: Certified Copies Needed: 3 Minutes Orders Needed: 1  Date Submitted: Phone Number:  10/9/2024  Email: neatherkelly@co.modoc.ca.us  Agenda Item Number:3.a  Packet Pg. 33    3.a.a  CALIFORNIA SEED LAW MEMORANDUM OF UNDERSTANDING Fiscal Year July 1, 2024-J June 30, 2025  County: Modoc MOU Ref No: 24-sd25  As provided by section 52323 of the Food and Agricultural Code (FAC), this Memorandum of Understanding establishes an annual cooperative agreement for enforcement of the California Seed Law between the Agricultural Commissioner and the California Department of Agriculture (CDFA). Per section 52325, the Agricultural Commissioner agrees to maintain a compliance level on all seed in the county sO that the statewide compliance is not less than eighty-five percent. This MOU includes the CACASA Seed Law Enhancement Program (SLEP), funded by Unclaimed Gas Tax, as approved by the Seed Advisory Board in FY20/21. The Agricultural Commissioner agrees to submit monthly reports of enforcement activities to CDFA sO that CDFA can measure fulfillment of the terms of this MOU and monitor compliance to the seed law. Upon completion of the renewal cycle for firms obtaining authorization to sell seed, the Seed Services Program of CDFA will provide each Commissioner with a list of firms authorized to sell seed in their county. Each firm will be assigned units-of-activity for enforcement. Commissioners may request modification to the proposed units of activity and to the list of firms or may simply accept the list. If new firms are discovered during the period oft this MOU, the Commissioner may request that said firm(s) be added to the list and an appropriate number of units of activity for enforcement be assigned. Commissioners may not request additions to their list after April 15th of the fiscal Participation of county staff in seed complaint investigations will be reimbursed from the $150,000 allocated for this purpose from SLEP funds. An invoice from the Commissioner for expenses incurred must be submitted to the CDFA Seed Services Program within 60 days of the completion Upon successful completion of the terms of this MOU, (a) counties with no registered seed labelers may receive one hundred dollars ($100) and (b) counties with registered seed labelers shall receive payments based upon their units of enforcement activity reported during the period of this MOU per section 52324. The rate of compensation per unit of activity shall be established by dividing the total statewide units of activity into $120,000 minus the amount required for payments of $100 to counties with no registered labelers. All counties conducting SLEP seed enforcement activities shall receive payments based on the reported inspection activities conducted during the period of this MOU, from the $180,000 allocated for this program. All enforcement activities must be reported by October 15th of the fiscal year following the stated period of this MOU. If a county fails to submit a monthly report by October 15th of the year following the period of this MOU, CDFA will assume there were no enforcement activities to report for that month and will total the statewide units of enforcement activity (FAC 52324). The Commissioner agrees that failure to submit monthly Report 6s by October 15th will affect the overall rate of compensation per unit of enforcement activity and will concomitantly Once the rate per unit of activity has been determined, CDFA will send a summary of work completed and proposed payment to each county. The County Agricultural Commissioner or authorized Deputy Agricultural Commissioner must sign the proposed payment and return it to CDFA Seed Services Program, at which time it will become a signed invoice requesting payment per statute (FAC 52323-52325) and/or with SLEP, if applicable. If the proposed signed invoice is not received by the CDFA Seed Services Program within 45 days of arrival at the county, CDFA will assume that the county agrees with the proposed payment and will make payment per statute at the amount indicated in the proposed payment. CDFA will make payment in the fiscal year The following performance standards must be met in order to receive the annual apportionment: 1. Inspection of premises and seed lots - One (1) or more inspections of each registered seed firm or distribution center on the County's Units of Activity List will be conducted. Al list of all inspections completed, and the dates of inspection will be maintained by the county for two  year for which the MOU is intended.  oft the investigation.  affect the amount of proposed payment to the Commissioner's County.  following the year of enforcement activity (FAC 52323).  PERFORMANCE STANDARDS  Version: 1/3/2024  Page 1of3.  Packet Pg. 34    3.a.a  CALIFORNIA SEED LAW MEMORANDUM OF UNDERSTANDING Fiscal Year July 1, 2024-J June 30, 2025  County: Modoc MOU Ref No: 24-sd25  years after thet fiscal year. A tally of completed inspections will be reported each month on the Report 6 form and submitted to the Seed Services Program of CDFA. Failure to perform an assigned premises inspection will result in a loss of compensation equivalent to three 2. Label Evaluations - Each label from unique seed lots of firms on the county's list will be evaluated as a unit of activity and assigned a base rate of compensation per label. Quantities of labels evaluated beyond the number indicated on the units of activity list may be assigned al lesser rate of compensation per label. Labels will be evaluated for compliance to the California Seed Law (CSL) and relevant portions of the Federal Seed Act (FSA). Violations of the CSL or FSA will be reported immediately to CDFA Seed Services Program. 3. Commissioners that participate on Investigative Committees for seed complaints may claim up to nine units of activity for each seed complaint Investigative Committee they participate 4. Counties without a High-Risk Pest Exclusion contract will be compensated for visual inspections of imported seed shipments. Each shipment and all related seed lot labels will each be assigned one unit of activity. These activities will be paid from available SLEP funds 5. Label Evaluation priority and limits- In order to assist the seed industry in achieving and maintaining compliance with the California Seed Law, the following priorities have been developed for the Agricultural Commissioner. The limits indicated are relevant to extra labels a) Agricultural and vegetable seed grown, conditioned, packaged, or repackaged at b) Agricultural and vegetable seed of kinds utilized by farm plantings within the C) Grass (lawn) seed kinds are limited annually to not more than fifteen (15) labels from any one Distribution Center, and not more than five (5) labels of grass seed d) Agricultural, vegetable and grass seed labels on seed identified in Warning Hold Notices (Form 66-008) issued by CDFA Border Protection Stations will count as extra labels evaluated unless they are counted towards the required amounts on the units of activity list. See Report 6 instructions for proper reporting of labels e) Stop-sale orders may be issued on seed containers labeled incorrectly or incompletely at inspection time. Stop-sale orders are encouraged on seed labeled  assigned label evaluations.  on.  allocated for this purpose.  that might be evaluated by a county.  local operations. County.  offered for sale by retail merchants for nonfarm use.  related to 66-008 Inspections.  by firms not authorized to sell seed in California.  This Memorandum of Understanding must be signed and returned to the Department within 60 days of receipt and shall continue to, and terminate on, the 30th day of June 2025.  Secretary, or his/her representative Department of Food and Agriculture  Agricultural Commissioner, Modoc County  By Date_  By. Date_  Additional endorsementsaPprovas if needed.  Version: 1/3/2024  Page 2 of3.  Packet Pg. 35    3.a.a  CALIFORNIA SEED LAW MEMORANDUM OF UNDERSTANDING Fiscal Year July 1, 2024-J June 30, 2025  County: Modoc MOU Ref No: 24-sd25  County of Modoc:  County of Modoc: By. Date_ Title:  By. Date_ Title:  Signed copies should be sent to via email to: Seedsernces@cdacagow may get losti if you send them to CDFA Contracts.  Important: Do NOT send to CDFA Contracts. These are MOUS per statutory authority. They  Thank you  Version: 1/3/2024  Page 30 of3.  Packet Pg. 36    3.a.b  IN WITNESS WHEREOF, the parties have executed the approved Memorandum of Understanding between the County of Modoc, and the State of California, Department of Food  and Agriculture MOU Refl NO: 24-sd25.  Shane Starr Chair of the Board  Date:  APPROVED ASTOFORM:  Margaret Long County Counsel ATTEST:  Date:  Tiffany Martinez Clerk of the Board  Date  Packet Pg. 37    3.a.b  Packet Pg. 38    3.b  MODOC COUNTY BOARD OF SUPERVISORS  AGENDA REQUEST: FORM  Date of Meeting for Which Item is Requested:  October 22, 2024  Name of Requesting Party or Entity: Tiffany Martinez, Clerk of the Board  Regular or Consent: Consent  Kind of Action Requested: Consideration/Action  Describe Specific Action Requested or Information tol be Discussed:  Requesting approval of the August 27, 2024 Board of Supervisors meeting minutes.  DISCUSSION: None. None.  OTHER AGENCYINYOLYEMENT  Budget Affected: No  Clerk's Instructions: Certified Copies Needed: 1 Minutes Orders Needed: 1  Date Submitted: Phone Number:  10/18/2024 (530)233-6201  Email: TiffanyMarinez@cez@co.modoc.ca.us Agenda Item Number:3.b  Packet Pg. 39    3.b.a  NEDCOE 1st District SHANE STARR 2nd District KATHIE RHOADS 3rd District ELIZABETHCAVASSO 4th District GERI] BYRNE 5th District  TIFFANY A. MARTINEZ CLERKOFTHE BOARD OF SUPERVISORS 204S.COURTSTREET ALTURAS, CALIFORNIA 96101 PHONE: (530)233-6201  Modoc County Board ofSupervisors  BOARD OF SUPERVISORS MEETING REGULAR MEETING August 27, 2024  10:00 AM Attendee Name Ned Coe Shane Starr Kathie Rhoads Elizabeth Cavasso Geri Byrne Margaret Long Chester Robertson Tiffany Martinez Pledge of Allegiance Moment of Prayer Public Comment  Call to Order  Title  Status Present Present Present Present Present Present Present Present  Arrived 10:00. AM 10:00 AM 10:00 AM 10:00 AM 10:00 AM 10:00 AM 10:00 AM  Supervisor DistrictI Supervisor District II Supervisor District II Supervisor District IV Supervisor District V County Counsel County Administration Officer Clerk of the Board/ACAO  Noelle Jones requested the Board of Supervisors use the authority that they have over elections. Ms. Jones provided comments on the election process in Modoc County and the comments they received Jay Jones thanked the Board of Supervisors for the letter of support and shared the comments received at  during the Modoc District Fair about concerns with election security.  the Modoc District Fair booth regarding elections. Approval or Additions/Deletions to Agenda Motion to approve the agenda as presented.  RESULT: MOVER: AYES:  AFPROVEDIUNANINOLS Kathie Rhoads, Supervisor District III Coe, Starr, Rhoads, Cavasso, Byrne  SECONDER: Geri Byrne, Supervisor. District V  August 27, 2024 Meeting Minutes Board of Supervisors  Page 1of13  Packet Pg. 40    3.b.a  Correspondence None. None.  Department Head Reports 1. Public Hearing - 10:00 AM:  1.a. PUBLIC HEARING: Public Hearing Amending Chapter 3.05 Assessment Appeals to add and remove sections of the Modoc County code. (Clerk of thel Board) The Chair of the Board opened the public hearing at 10:08 a.m. and requested a staff report. Clerk of the Board, Tiffany Martinez, provided al background on the proposed ordinance.  Proponents: None. Opponents: None. hearing at 10:09 a.m. 2. Clerk of the Board Items:  There being no public present to speak on the matter, the Chair of the Board closed the public  2.a. CONSIDERATION/ACTION: Requesting approval to waive the first reading of Ordinance# 343-A to amend Chapter 3.05 Assessment Appeals of the Modoc County Code  and set the second reading for September 10, 2024. (Clerk of the Board)  RESULT: MOVER: AYES:  AFPROVEDIUNANDOUS Elizabeth Cavasso, Supervisor District IV Coe, Starr, Rhoads, Cavasso, Byrne  SECONDER: Ned Coe, Supervisor DistrictI  3. Public Hearing - 10:00. AM:  3.a. PUBLIC HEARING: Ordinance amendment to Chapter 2.04 2.04 Board of Supervisors to add section 2.04.030 Training of Supervisor Elect to the Modoc County Code. (Clerk of the The Chair of the Board opened the public hearing at 10:10: a.m. and requested a staff report. Clerk of the Board, Tiffany Martinez, provided al background on the proposed ordinance.  Board)  Proponents: None. Opponents: None.  August 27, 2024 Meeting Minutes Board of Supervisors  Page 2of13  Packet Pg. 41    3.b.a  There being no public present to speak on the matter, the Chair of the Board closed the public  hearing at 10:11 a.m. 4. Clerk of the Board Items:  4.a. CONSIDERATION/ACTION: Requesting approval to waive the first reading of an Ordinance to amend Chapter 2.04 Board of Supervisors to add section 2.04.030 Training of Supervisor Elect to the Modoc County Code and set the second reading for September 10,  2024. (Clerk of the Board)  RESULT: MOVER: AYES:  AFFROVEDIUNANINOUS Geri Byrne, Supervisor District V Coe, Starr, Rhoads, Cavasso, Byrne  SECONDER: Ned Coe, Supervisor. DistrictI  5. Consent Agenda Items:  RESULT: MOVER: AYES:  APPROVED [UNANIMOUS) Geri Byrne, Supervisor District V Coe, Starr, Rhoads, Cavasso, Byrne  SECONDER: Kathie Rhoads, Supervisor District III  5.a. CONSIDERATION/ACTION: Requesting approval and authorization for the Chair of the Board to sign an annual contract between the County of Modoc and Training Employment and Community Help, Inc. (TEACH, Inc.) for Stage I Child Care services, not to exceed  $48,750.00, effective. July 1,2024 through June 30, 2025. (Social Services)  Contract# 24-149  5.b. CONSIDERATION/ACTION: Requesting approval and authorization for the Chair of the Board to sign an annual contract between the County of Modoc and Training Employment and Community Help, Inc. (TEACH, Inc.) for parent education services, not to exceed  $86,500.00, effective. July 1, 2024 through June 30, 2025. (Social Services)  Contract# 24-150  5.c. CONSIDERATION/ACTION: Requesting approval and authorization for the Chair of the Board to sign a contract extension between the County of Modoc and California Mental Health Services Authority (CalMHSA) for the concurrent review contract not to exceed $14,763.84, effective January 1, 2025 through June 30, 2025. (Behavioral Health)  Contract# 24-151  August 27, 2024 Meeting Minutes Board of Supervisors  Page 3of13  Packet Pg. 42    3.b.a  5.d. CONSIDERATION/ACTION: Requesting approval and authorization for the Chair of the Board to sign a recurring contract between the County of Modoc and Aurora Behavioral Health, not to exceed $80,000.00, effective July 1, 2024 through June 30, 2026. (Behavioral  Health) Contract# 24-152  5.e. CONSIDERATION/ACTION: Requesting approval and authorization for the Chair of the Board and the Director of Health Services to sign an ongoing Memorandum of Understanding (MOU) for the Modoc Communications System Dispatch Center between Modoc County Public Health and Modoc County Sheriff's Office, not to exceed $5,000.00,  effectiveJuly 1, 2024 through June 30, 2025. (Public Health)  Contract# 24-153  5.f. CONSIDERATION/ACTION: Requesting approval and authorization for the Chair of the Board to sign an annual contract between the County of Modoc and the State of California Department of Food and Agriculture (CDFA) for the 24-0421-000-SA Industrial Hemp Cultivation Program not $10,079.00, effective July 1, 2024 through June 30, 2026.  (Agriculture) Contract# 24-154  5.g. CONSIDERATION/ACTION: Requesting approval and authorization for the Chair of the Board to sign an agreement between the County of Modoc and Sonoma County for temporary placement of youth pursuant to Title 15 CCR and within provisions of the Welfare and Institutions Code, effective September 1, 2024 and ongoing, subject to annual  amendments regarding per day bed rates. (Probation)  Contract# 24-155  5.h. CONSIDERATION/ACTION: Requesting the appointment of Laurie Wayne as a Council Member to the PSA 2 Area Agency on Aging Advisory Council for a four (4) year term,  effective August 27,2024 through August 26, 2028. (Board of Supervisors)  - Emergency Services Items:  6.a. CONSIDERATION/ACTION: Requesting approval of a Resolution to adopt the 2024 revised Modoc County Emergency Operations Plan. (Office of Emergency Services) Deputy Director of the Office of Emergency Services, Renae Sweet, provided a background on the Supervisor Byrne requested to have the following changes to the Modoc County Emergency  proposed revised Modoc County Emergency Operations Plan.  Operations Plan:  August 27, 2024 Meeting Minutes Board of Supervisors  Page 4 of13  Packet Pg. 43    3.b.a  1.S Section 3.1.3, Bullet point 3- Add "Irrigation farming and environment threatened by government 2. Section 3.2.1 - The likelihood of shutting off water should rate higher on the chart. 4. Section 4.2.3 - Add that the food purchased must be in context with the County of Modoc food Supervisor Coe requested to have the following changes to the Modoc County Emergency  shut off ofirrigation water."  3.: Section 3.2.1.3- Add govemment-caused drought.  policy.  Operations Plan:  1.Section 3.1.3 - Add wind and wildfire to Surprise Valley and wildfire to Alturas 3. Include the Modoc County Ag Pass into evacuations or other appropriate areas.  2. Section 3.2.1.c- - Add power outage due to system safety.  Ordered on a motion by Supervisor Byrne, seconded by Supervisor Coe to approve as amended of Resolution to adopt the 2024 revised Modoc County Emergency Operations Plan 1. Section 3.1.3, Bullet point 3-4 Add "Irrigation farming and environment threatened by 2. Section 3.2.1 - The likelihood of shutting off water should rate higher on the chart. 3. Section 4.2.3 - Add that the food purchased must be in context with the County of 4. Section 3.1.3  Add wind and wildfire to Surprise Valley and wildfire to Alturas 6. Include the Modoc County Ag Pass into evacuations or other appropriate areas.  with the following changes to the plan:  government shut off ofirrigation water." Section 3.2.1.3-A Add government-caused drought.  Modoc food policy.  5. Section 3.2.1.c- Add power outage due to system safety.  Motion carried unanimously. Resolution# 2024-43 RESULT: MOVER: AYES:  APPROVE. AS AMENDED [UNANIMOUS) Ned Coe, Supervisor DistrictI Coe, Starr, Rhoads, Cavasso, Byrne  SECONDER: Geri Byrne, Supervisor District V  7. Planning Department Items:  7.a. CONSIDERATION/ACTION: Requesting approval of a budget modification for Fiscal Year 2023-2024 to General Fund 001 Planning Department 2650 Planning; modifying Planning Director, Sean Curtis, provided a background on the proposed budget modification.  expenditures in the amount of $5,218.00. (Planning)  August 27, 2024 Meeting Minutes Board of Supervisors  Page 5 of13  Packet Pg. 44    3.b.a  RESULT: MOVER: AYES:  AFPROVEDIUNANDOUS Geri Byrne, Supervisor District V Coe, Starr, Rhoads, Cavasso, Byrne  SECONDER: Kathie Rhoads, Supervisor District III  7.b. CONSIDERATION/ACTION: Requesting approval of a Resolution adopting the water Planning Director, Sean Curtis, provided a background on the proposed resolution and water service Consultant, Gary Price, provided a background on the water service plan for the community of  service plan for the community of Canby. (Planning)  plan for the community of Canby.  Canby.  Planning Director Curtis introduced Bonnie Sherer from the community of Canby. tot the public on the proposed water service plan for the community of Canby.  Bonnie Sherer provided a background on the community meeting which occurred and the outreach Pace Engineering, Grant Maxwell, reported he is available for questions from the Board of Supervisor Cavasso provided comments on the awareness of the county regarding the water quality County Administrative Officer, Chester, Robertson, provided comments on the economic feasibility of the water service plan and detailed the other issues within the community of Canby to be able to  Supervisors.  issues in Canby. Supervisor Cavasso stated she was supportive of the project.  make the water service a reality for the community of Canby.  Supervisor Cavasso stated there is a school located in the community of Canby.  Mr. Price stated the report places the community in a good position to obtain future grant funding.  Resolution# 2024-44 RESULT: MOVER: AYES:  AFPROVEDIUNANINOLS Elizabeth Cavasso, Supervisor District IV Coe, Starr, Rhoads, Cavasso, Byrne  SECONDER: Geri Byrne, Supervisor. District V  8. Health Services Items:  August 27, 2024 Meeting Minutes Board of Supervisors  Page 6of13  Packet Pg. 45    3.b.a  8.a. CONSIDERATION/ACTION: Requesting approval and authorization for the Chair of the Board to sign a contract between Modoc County Public Health and Partnership HealthPlan of California for the delivery and care of services to members effective upon Director of Health Services, Stacy Sphar, provided a background on the proposed contract.  signature until terminated by either party. (Public Health)  Contract# 24-156 RESULT: MOVER: AYES:  APPROVED [UNANIMOUS) Elizabeth Cavasso, Supervisor District IV Coe, Starr, Rhoads, Cavasso, Byrne  SECONDER: Ned Coe, Supervisor DistrictI  9. Social Services Items:  9.a. CONSIDERATION/ACTION: Requesting  and authorization  Chair for the of the  X  approval  Board to sign an amendment to the annual contract between the County of Modoc and Training Employment and Community Help, Inc. (TEACH, Inc.) for Stage I Child Care services, increasing the not-to-exceed amount from $39,000.00 to $42,115.00, effective July Director of Social Services, Tom Sandage, provided al background on the proposed contract.  1,2023, through June 30, 2024. (Social Services)  Contract# 24-157 RESULT: MOVER: SECONDER: AYES:  APPROVED [UNANIMOUS) Geril Byrne, Supervisor District V Kathie Rhoads, Supervisor District III Coe, Starr, Rhoads, Cavasso, Byrne  10.] Public Works Items:  10.a. CONSIDERATION/ACTION: Requesting approval of a Resolution Pursuant to Government Code 25830 and Modoc County Code Section 8.02.200 establishing property ownership for land classified for solid waste generation for Fiscal Year 2024-2025. (Public Director of Public Works, Chester Robertson, provided a background on the proposed resolution.  Works)  Resolution# 2024-45  August 27, 2024 Meeting Minutes Board of Supervisors  Page 7 of13  Packet Pg. 46    3.b.a  RESULT: MOVER: SECONDER: AYES:  AFPROVEDIUNANDOUS Ned Coe, Supervisor DistrictI Elizabeth Cavasso, Supervisor District IV Coe, Starr, Rhoads, Cavasso, Byrne  .Administrative Services Items:  11.a. CONSIDERATION/ACTION: Requesting approval and authorization for the Chair of the Board to sign a task order agreement between the County of Modoc and West Yost for the activities under thel Modoc County Drought Resilience Planning Grant No. 4600015985, not Assistant County Administrative Officer, Tiffany Martinez, provided a background on the proposed  to exceed $112,980.00, effective August 27, 2024. (Administrative Services)  agreement. Contract# 24-158 RESULT: MOVER: SECONDER: AYES:  APPROVED [UNANIMOUS) Ned Coe, Supervisor DistrictI Elizabeth Cavasso, Supervisor District IV Coe, Starr, Rhoads, Cavasso, Byrne  11.b. CONSIDERATION/ACTION: Requesting approval and authorization for the Chair of the Board to sign a task order No. 1030-80-24-05 between the County of Modoc and West Yost, for the activities under the Sustainable Groundwater Management Act (SGMA) Implementation grant agreement No. 4600015869, not to exceed $1,243,990.00, effective Assistant County Administrative Officer, Tiffany Martinez, provided a background on the proposed  August 27, 2024. Administrative Services)  agreement. Contract# 24-159 RESULT: MOVER: AYES:  APPROVED [UNANIMOUS) Elizabeth Cavasso, Supervisor District IV Coe, Starr, Rhoads, Cavasso, Byrne  SECONDER: Geri Byrne, Supervisor District V  12. Board of Supervisors Items:  12.a. CONSIDERATION/ACTION: Requesting approval of a letter requesting an amendment to AB 2240: Farm Labor Centers: Migratory Agricultural Workers. (Board of  Supervisors)  August 27, 2024 Meeting Minutes Board of Supervisors  Page 8of13  Packet Pg. 47    3.b.a  County Administrative Officer, Chester Robertson, provided a background on the proposed letter. CAORobertson stated the bill has been amended and would recommend a thank you letter be sent. Ordered on a motion by Supervisor Coe, seconded by Supervisor Byrne to approve as amended a thank you letter for the amendment to AB 2240: Farm Labor Centers: Migratory  Agricultural Workers. Motion carried unanimously.  RESULT: MOVER: AYES:  APPROVED AS AMENDED [UNANIMOUS) Ned Coe, Supervisor DistrictI Coe, Starr, Rhoads, Cavasso, Byrne  SECONDER: Geri Byrne, Supervisor. District V  12.b. CONSIDERATION/ACTION: Requesting approval of a budget modification for Fiscal Year 2023-2024 to Eagleville Light District 674; modifying revenue and expenditures in the Clerk of the Board, Tiffany Martinez, provided al background on the proposed budget modification.  amount of $195.29. (Board of Supervisors)  RESULT: MOVER: AYES:  APPROVED (UNANIMOUS) Kathie Rhoads, Supervisor District III Coe, Starr, Rhoads, Cavasso, Byrne  SECONDER: Ned Coe, Supervisor DistrictI  12.c. CONSIDERATION/ACTION: Requesting approval of a budget modification for Fiscal Year 2023-2024 to Cedarville Light District 673; modifying revenue and expenditures in Clerk of the Board, Tiffany Martinez, provided al background on the proposed budget modification.  the amount of $1,188.98. (Board of Supervisors)  RESULT: MOVER: AYES:  APPROVED [UNANIMOUS) Ned Coe, Supervisor DistrictI Coe, Starr, Rhoads, Cavasso, Byrne  SECONDER: Geril Byrne, Supervisor District V  12.d. CONSIDERATION/ACTION: Requesting approval of a budget modification for Fiscal Year 2023-2024 to Canby Light District 672; modifying revenue and expenditures in the Clerk of the Board, Tiffany Martinez, provided al background on the proposed budget modification.  amount of $224.00. (Board of Supervisors)  August 27, 2024 Meeting Minutes Board of Supervisors  Page 9of13  Packet Pg. 48    3.b.a  RESULT: MOVER: AYES:  APPROVEDI [UNANIMOUS) Elizabeth Cavasso, Supervisor District IV Coe, Starr, Rhoads, Cavasso, Byrne  SECONDER: Geri Byrne, Supervisor District V  12.e. CONSIDERATION/ACTION: Requesting approval of a budget modification for Fiscal Year 2023-2024 to Ft. Bidwell Light District 671; modifying revenue and expenditures in Clerk of the Board, Tiffany Martinez, provided al background on the proposed budget modification.  the amount of $626.12. (Board of Supervisors)  RESULT: MOVER: AYES:  AFFROVEDIUNANINOUS Geri Byrne, Supervisor District V Coe, Starr, Rhoads, Cavasso, Byrne  SECONDER: Ned Coe, Supervisor DistrictI  12.f. CONSIDERATION/ACTION: Requesting approval of a budget modification for Fiscal Year 2023-2024 to Adin Light District 670; modifying revenue and expenditures in the Clerk of the Board, Tiffany Martinez, provided al background on the proposed budget modification.  amount of $1,215.76. (Board of Supervisors)  RESULT: MOVER: AYES:  APPROVED [UNANIMOUS) Kathie Rhoads, Supervisor District III Coe, Starr, Rhoads, Cavasso, Byrne  SECONDER: Geri Byrne, Supervisor. District V  13-CommentyReports:  a. Public Comments  None.  b. Administrative Services Report  County Administrative Officer, Chester Robertson, reported on the following: 1) Pacific Power Public Safety Shut Off update and regulations; 2) Meeting with Ormat Technologies Inc. regarding permitting for geothermal; 3) Discussions with the U.S. Army Corps of Engineering regarding bridge repairs; 4) Tilson Engineering site visit for broadband activities and update on the grant  awards.  C. - Department Head Reports  Auditor/County Clerk, Stephanie Wellemeyer, provided an update on the audits and reported the 2023 audit would be completed at the end of the month. Auditor/County Clerk Wellemeyer reported  the 2024 audit would bei inj progress after the completion of the 2023 audit.  August 27, 2024 Meeting Minutes Board of Supervisors  Page 10of13  Packet Pg. 49    3.b.a  Auditor/County Clerk Wellemeyer provided comments on the security of the election process and reported she feels there is no member of the county who should mistrust the election process. Auditor/County Clerk Wellemeyer provided an overview of the election process, auditing, and  security for the County of Modoc.  d. Board of Supervisors Reports  Supervisor Coe reported on the following: 1) Local Agency Formation Commission (LAFCO) meeting; 2) U.S. Forest Service Old Growth Amendment meeting; 3) Northern California Emergency Medical Services (EMS) special meeting; 4) National Association of Counties (NACo) West Region Monthly meeting; 5) AB 1825 Harassment Prevention Training; 6) Meeting with staff of Assembly Member Arambula regarding AB 2240; 7) Meeting with Ormat Technologies Inc. staff regarding geothermal; 8) Morning Rotary meeting with Ormat Technologies Inc.; 9) Tri-Counties Supervisor Cavasso reported on the following: 1), Back to School night at the Alturas Elementary School; 2) First Annual Twilight Classic Soccer game. at Modoc High School; 3) Northern Rural Training and Employment Consortium (NORTEC) meeting; 4) Wildland Fire Leadership Council Supervisor Byrne reported on the following: 1) Rural County Representatives: of California (RCRC) Officer Zoom meeting; 2) Meeting with Stephanie Jimenez, Assembly Member Arambula regarding AB 2240; 3) Meeting with Regional Business Manager for Pacific Power; 4) Environmental Site Assessment (ESA) Consultation Management meeting; 5) Tri-Counties meeting; 6) Modoc District Supervisor Rhoads reported on the following: 1) Local Agency Formation Commission (LAFCO) meeting; 2) Interview panel for Deputy Agricultural Commissioner/Sealer of Weights and Measures/Air Pollution Control Officer; 3) Behavioral Health Public hearing; 4) AB 1825 Sexual Harassment Training; 5), Attended the Alturas City Council meeting; 6) U.S. Forest Service Coordination meeting; 7) Oral Health meeting; 8) Forest Service Coordination meeting; 9) Supervisor Starr reported on the following: 1). Attended the online Housing and Urban Development Forum; 2) Meeting with the Interim Chief Building Official to discuss proposed changes to the Agriculture Ordinance referring to greenhouses; 3) Superior California Economic Development (SCED) Quarterly board meeting; 4) PSA2 Executive Board meeting; 5) Modoc National Forest Resource Advisory Council (RAC) meeting; 6) Attended the presentation from Ormat Technologies Inc. regarding their interest in geothermal in Surprise Valley at the Sunrise Rotary meeting; 7)  meeting; 10) Modoc District Fair.  Western Region Coordinator meeting; 5) Modoc District Fair.  Fair.  Upcoming budget sessions.  Modoc District Fair.)  The Chair of the Board read the closed session items into the record.  11:23 a.m. Motion to go into Closed Session.  August 27, 2024 Meeting Minutes Board of Supervisors  Page 11 of13  Packet Pg. 50    3.b.a  RESULT: MOVER: AYES:  AFPROVEDIUNANDOUS Geri Byrne, Supervisor District V Coe, Starr, Rhoads, Cavasso, Byrne  SECONDER: Kathie Rhoads, Supervisor District III  14. Closed Session:  14.a. CLOSED SESSION: Public Employee Performance Evaluation (Pursuant to CA Government Code 54957): Title: Director of Social Services. (Administrative Services)  RESULT:  EVALUATION: HELD  14.b. CLOSED SESSION: Public Employee Performance Evaluation (Pursuant to CA Government Code 54957): Title: Director of Health Services. Administrative Services)  Evaluation continued to the next meeting.  RESULT:  EVALUATION CONTINUED  14.c. CLOSED SESSION: Pursuant to CA Government Code 54957.6 Conference with Labor Negotiators Scott McLeran and Chester Robertson regarding Modoc County In-Home Support Services (IHSS) Public Authority and SEIU Local 2015 labor agreement. The Chair of the Board appointed Deputy County Counsel, Scott McLeran and County Administrative Officer, Chester Robertson, as the negotiators for the County of Modoc.  (Administrative Services)  RESULT:  DIRECTION GIVEN  2:50 p.m. The Board reconvened with Supervisor Coe, Rhoads, Starr, Cavasso, and Byrne  present. ADJOURNMENT  Motion to adjourn.  Motion to adjourn the August 27, 2024 meeting.  RESULT: MOVER: AYES:  APPROVED! [UNANIMOUS) Geri Byrne, Supervisor District V Coe, Starr, Rhoads, Cavasso, Byrne  SECONDER: Kathie Rhoads, Supervisor District III  August 27, 2024 Meeting Minutes Board of Supervisors  Page 12of13  Packet Pg. 51    3.b.a  The meeting was adjourned at 2:501 PM  There being no further business to come before the Board at this time, the meeting was adjourned to meet in regular session Tuesday, September 10, 2024: at 10:00 a.m.  Tiffany A. Martinez Clerk of the Board  Shane Starr  Chair, Modoc County Board of Supervisors  August 27, 2024 Meeting Minutes Board of Supervisors  Page 13of13  Packet Pg. 52    3.c  MODOC COUNTY BOARD OF SUPERVISORS  AGENDA REQUEST: FORM  Date of Meeting for Which Item is Requested:  October 22, 2024  Name of Requesting Party or Entity: Tiffany Martinez, Clerk of the Board  Regular or Consent: Consent  Kind of Action Requested: Consideration/Action  Describe Specific Action Requested or Information tol be Discussed:  Requesting approval of the October 8, 2024 Board of Supervisors meeting minutes.  DISCUSSION: None. None.  OTHER AGENCYINYOLYEMENT  Budget Affected: No  Clerk's Instructions: Certified Copies Needed: 1 Minutes Orders Needed: 1  Date Submitted: Phone Number:  10/16/2024 (530)233-6201  Email: TiffanyMarinez@cez@co.modoc.ca.us Agenda Item Number:3.c  Packet Pg. 53    3.c.a  NEDCOE 1st District SHANE STARR 2nd District KATHIE RHOADS 3rd District ELIZABETHCAVASSO 4th District GERI] BYRNE 5th District  TIFFANY A. MARTINEZ CLERKOFTHE BOARD OF SUPERVISORS 204S.COURTSTREET ALTURAS, CALIFORNIA 96101 PHONE: (530)233-6201  Modoc County Board ofSupervisors  BOARD OF SUPERVISORS MEETING REGULAR MEETING October 8, 2024  10:00 AM Attendee Name Ned Coe Shane Starr Kathie Rhoads Elizabeth Cavasso Geri Byrne Scott McLeran Chester Robertson Tiffany Martinez Pledge of Allegiance Moment of Prayer Public Comment None.  Call to Order  Title  Status Present Present Present Present Present Present Present Present  Arrived 10:00. AM 10:00 AM 10:00 AM 10:00 AM 10:00 AM 10:00 AM 10:00 AM 10:00 AM  Supervisor DistrictI Supervisor District II Supervisor District II Supervisor District IV Supervisor District V Deputy County Counsel County Administration Officer Clerk of the Board/ACAO  Approval or Additions/Deletions to Agenda Motion to approve the agenda as presented.  RESULT: MOVER: SECONDER: AYES: Correspondence  APPROVED [UNANIMOUS) Ned Coe, Supervisor DistrictI I Elizabeth Cavasso, Supervisor District IV Coe, Starr, Rhoads, Cavasso, Byrne  Clerk of the Board, Tiffany Martinez, entered the following correspondence into the record: 1) Letter from the Fremont-Winema National Forest inviting review and comment on the proposal for the Forest  Fertilization 2024 Project.  October 8, 2024 Meeting Minutes Board of Supervisors  Page 1 of6  Packet Pg. 54    3.c.a  a.  Correspondence received - U.S. Forest Service requesting public input on proposed  projects on the Fremont-Winema National Forest.  RESULT:  ANNOUNCED  b.  Correspondence received - Letter from the Fremont-Winema National Forest inviting review and comment on the proposal for the Forest Fertilization 2024 Project.  RESULT:  ANNOUNCED  Department Head Reports 1. Consent Agenda Items:  None.  RESULT: MOVER: AYES:  AFPROVEDIUNANINOUS Geri Byrne, Supervisor District V Coe, Starr, Rhoads, Cavasso, Byrne  SECONDER: Kathie Rhoads, Supervisor District III  1.a. CONSIDERATION/ACTION: Requesting approval to remove one (1) Magellan Desk & Hutch (Asset ID# 6210-0059) from the Farm Advisor's asset inventory list and allow for  disposal, effective October 8, 2024. (Farm Advisor)  1.b. CONSIDERATION/ACTION: Requesting approval to remove one (1) Broadstreet Desk & Hutch (Asset ID# 6210-0058) from the Farm Advisor's asset inventory list and allow for  disposal, effective October 8, 2024. (Farm Advisor)  2. Board of Supervisors Items:  2.a. CONSIDFRATIONACTION: Requesting approval of a Resolution in support of Utah V. United States Legal Action United States Supreme Court Docket NO. 220160. (Board of Director of Natural Resources, Sean Curtis, provided a background on the proposed resolution. A discussion was held and several questions were asked of the Director of Natural Resources Curtis.  Supervisors).  10:09 a.m. Supervisor Rhoads left the meeting room.  A discussion was held on concerns regarding the financial commitment of the County of Modoc.  10:13 a.m. Supervisor Rhoads returned to the meeting room.  October 8, 2024 Meeting Minutes Board of Supervisors  Page 2of6  Packet Pg. 55    3.c.a  A further discussion was held on the unappropriated lands within Modoc County.  Ordered on a motion by Supervisor Coe, and seconded by Supervisor Byrne to approve as amended a Resolution in support of Utah V. United States Legal Action United States Supreme Court Docket NO. 220160 with authorization to the Chair of the Board and the Natural Resource Director to obtain answers to the questions asked by the Board and make a  determination on the Resolution of support. Motion carried unanimously. Resolution# 2024-52 RESULT: MOVER: AYES:  APPROVE AS AMENDEDIUMANNOU Ned Coe, Supervisor DistrictI Coe, Starr, Rhoads, Cavasso, Byrne  SECONDER: Geri Byrne, Supervisor. District V  2.b. CONSIDERATION/ACTION: Discussion and approval for the Chair of the Board to designate a delegate and alternate to the California State Association of Counties (CSAC) Supervisor Byrne nominated Supervisor Coeas the delegate and Supervisor Starr as the alternate.  Board of Directors for 2024-2025. (Board of Supervisors)  The Board concurred with the nomination.  RESULT: MOVER: AYES:  APPROVED [UNANIMOUS) Geri Byrne, Supervisor District V Coe, Starr, Rhoads, Cavasso, Byrne  SECONDER: Kathie Rhoads, Supervisor District III  3. Administrative Services Items:  3.a. DISCUSSIONINFORMATION: Update from Human Resources and Risk Manager, Pam Human Resources and Risk Manager, Pam Randall, provided the board with a handout on the following: 1) Modoc County Employee Benefit Sheet Calendar Year 2025 General/Exempt- Confidential ManagemenvAPponed At-Will Employees; 2) Modoc County Employee Benefit Sheet Calendar Year 2025 Elected Officials; 3) Modoc County Employee Benefit Sheet Calendar Year 2025 Deputy Sheriff's Association;4) Modoc County Employee Benefit Sheet Calendar Year 2025 Probation Department GemenlExemp-Cmfidemint MangemenvApponed At-Will Human Resources and Risk Manager Randall reported the Deputy Sheriff's Association (DSA) open  Randall, on County of Modoc open enrollment. (Administrative Services)  Employees; 5) Modoc County Retiree Benefit Sheet Calendar Year 2025. enrollment began on September 16, 2024, and will close on October 11, 2024.  October 8, 2024 Meeting Minutes Board of Supervisors  Page 3of6  Packet Pg. 56    3.c.a  Human Resources and Risk Manager Randall reported the General UnivExemP-Confidemtial ManagemenvAPponmed At-Will Employees open enrollment begins on October 15, 2024 through Human Resources and Risk Manager Randall reported the benefit plans will see the following increases: 1) 9% increase for PACE medical insurance benefits; 2) 16% increase in dental insurance benefits; 3) 9% increase in vision insurance benefits; 4) 20% increase in life insurance benefits. Human Resources and Risk Manager Randall reported the December payroll would see the first County Administrative Officer, Chester Robertson, provided a background on the increases in employee benefits across other county agencies. County Administrative Officer Robertson provided updates on potential options for other health insurance bénefits for the County of Modoc.  November 18, 2024.  deductions for the January 2025 payroll.  3.b. CONSIDERATION/ACTION: Requesting approval of a budget modification for Fiscal Year 2024-2025 to SGMA Grant Fund 296 and General Fund 001; modifying revenues and Assistant County Administrative Officer, Tiffany Martinez, provided a background on the proposed  expenditures, in the amount of $2,420.47. (Administrative Services)  budget modification. RESULT: MOVER: SECONDER: AYES:  APPROVED [UNANIMOUS) Geril Byrne, Supervisor District V Elizabeth Cavasso, Supervisor District IV Coe, Starr, Rhoads, Cavasso, Byrne  4. Air Pollution Control District:  4.a. CONSIDERATION/ACTION: Requesting approval and authorization for the Chair of the Board to approve the application for a grant between the County of Modoc Air Pollution Control District and Carl Moyer Program for the Fiscal Year 2024-2025, effective July 1, Air Pollution Control Officer, Heather Kelly, provided a background on the proposed grant.  2024 through June 30, 2025. (Air Pollution Control District)  Contract# 2024-175 RESULT: MOVER: AYES:  APPROVED [UNANIMOUS) Ned Coe, Supervisor DistrictI Coe, Starr, Rhoads, Cavasso, Byrne  SECONDER: Elizabeth Cavasso, Supervisor District IV  October 8, 2024 Meeting Minutes Board of Supervisors  Page 4of6  Packet Pg. 57    3.c.a  4.b. CONSIDERATION/ACTION: Requesting approval and authorization for the Chair of the Board to sign a contract between the County of Modoc Air Pollution Control District and O'Sullivan Grazing Company for Agreement 2-16-24 not to exceed $99,239.04, effective October 1, 2024 through October 1, 2029. (Air Pollution Control District) Airl Pollution Control Officer, Heather Kelly, provided a background on the proposed grant.  Contract# 2024-176 RESULT: MOVER: SECONDER: AYES:  APPROVED [UNANIMOUS) Geri Byrne, Supervisor. District V Elizabeth Cavasso, Supervisor District IV Coe, Starr, Rhoads, Cavasso, Byrne  5. Comments/Reports:  a. Public Comments  None.  b. Administrative Services Report  County Administrative Officer, Chester Robertson, provided ai report on the following: 1)Update on insurance for the County of Modoc and other county agencies; 2) Artificial intelligence (AI) within county government update; 3) SB 525 Healthcare minimum wage update; 4) Geographic Information System (GIS) Mapping update - County of Modoc precincts; 5) Code Enforcement  Officer update. None.  Department Head Reports d. Board of Supervisors Reports  Supervisor Coe reported on the following: 1) County of Modoc budget hearings; 2) Modoc Fish, Game, and Recreation Commission meeting; 3) Western Interstate Region By-Laws Committee meeting; 4) Western Interstate Region (WIR) Board meeting in Stevens County, Washington; 5) National Association of Counties (NACo) Artificial Intelligence (AI) Leadership Academy Supervisor Cavasso reported on the following: 1)County of Modoc budget hearings; 2) Modoc Joint Unified School Board Candidate Forum; 3) Modoc County Transportation Commission (MCTC) meeting; 4) Modoc Transportation Agency (MTA) meeting; 5) Alturas Elementary Walk-to-School day; 6) Wildland Fire Leadership Council meeting; 7) Modoc High School Homecoming Football Supervisor Byrne reported on the following: 1) County of Modoc budget hearings; 2) Rural County Representatives of California (RCRC) Officers Zoom meeting; 3) Rural County Representatives of  Workshop; 6) Meeting with Iown Renewable Energy.  game.  October 8, 2024 Meeting Minutes Board of Supervisors  Page 5of6  Packet Pg. 58    3.c.a  California (RCRC) legislative call-in meeting; 4) Rural County Representatives of California (RCRC) County of the Chair planning meeting; 5) Meeting with] Iown Renewable Energy. Supervisor Rhoads reported on the following: 1) County of Modoc budget hearings; 2) Modoc County Transportation Agency (MCTC) meeting; 3) Modoc Transportation Agency (MTA) meeting; 4) Modoc Forest Service Coordination meeting; 5) Local Agency Formation Commission (LAFCo) Supervisor Starr reported on the following: 1) County of Modoc budget hearings; 2) Modoc County Resources Advisory Committee (RAC) meeting; 3) National Association of Counties (NACO) Artificial Intelligence (AI) Leadership Academy Workshop; 5) Modoc Forest Service Coordination  meeting.  meeting; 6) Local Agency Formation Commission (LAFCo) meeting.  ADJOURNMENT  Motion to adjourn.  Motion to adjourn the October 8, 2024 meeting.  RESULT: MOVER: SECONDER: AYES:  APPROVEDIUNANINOUSI Ned Coe, Supervisor DistrictI Elizabeth Cavasso, Supervisor District IV Coe, Starr, Rhoads, Cavasso, Byrne  The meeting was adjourned at 11:14A AM  There being no further business to come before the Board at this time, the meeting was  adjourned to meet in regular session Tuesday, October 22, 2024 at 10:00 a.m.  Tiffany A. Martinez Clerk of the Board  Shane Starr  Chair, Modoc County Board of Supervisors  October 8, 2024 Meeting Minutes Board of Supervisors  Page 6of6  Packet Pg. 59    4.a  MODOC COUNTY BOARD OF SUPERVISORS  AGENDA REQUEST: FORM  Date of Meeting for Which Item is Requested:  October 22, 2024  Name of Requesting Party or Entity: Cheryl Kunert, Farm Advisor  Regular or Consent: Regular  Kind of Action Requested: Consideration/Action  Describe Specific Action Requested or Information tol be Discussed: modifying expenditures in the amount of $10,000.00.  Requesting approval of a budget modification for Fiscal Year 2024-2025 to 6210 Farm Advisor,  DISCUSSION:  Moving funding into the Protessonalspeciaized - 71800 line item will help acquire temporary help to assist with Natural Resources projects under the Stewardship Program. This will also allow for more  flexibility and will prove to be more: fiscally responsible. OTHER AGENCYI INVOLVEMENT  None.  Budget Affected: No Financial Impact: No Net impact.  Clerk's Instructions: Certified Copies Needed: 1 Minutes Orders Needed: 1  Date Submitted: Phone Number:  10/15/2024 (530) 233-6400  Email: cmkuner@ucdavis.edu Agenda Item Number:4.a  Packet Pg. 60    4.a.a  Transfer No.  County of Modoc  6210-Farm/ Advisor To the Honorable Board of Supervisors: Fiscal Year ending 2024-2025  Request for Transfer of Budget Allotments orF Funds  Ihereby request your approval oft the following transfer of Departmental Budgeta allotments orf funds.  VI. Total Budget Amount after Modification 1,700.00 25,000.00  II. 6210 70020 6210 71800  V.Approved Budget Amount 11,700.00 15,000.00  VI. Amount of Change + or- (10,000.00) 10,000.00  Fund H.Org Account  IV. Expense Category Extra Help Prolessiona/Spectalzed  001 001  26,700.00  26,700.00 2024  Reason for Transfer  Movingf fundingi intot the Plofessional/Specialired- 718001 linei item willl help acquire temporary helpt to assist with NaturalF Resources projects undert thes Stewardship Program. This will also allow for moref flexibility and will provet tob ber more fiscally responsible.  Approved ast toA Aççounting Principles and availability off funds Cheryl Kunert Clllunat 10/5/34  Approved this.  day of  Prepared! by Laura Snell Head Ssel Department Signature County Administrative Officer County Auditor Signature  Date /15/24 Date Date Date  Chairman, Board of Supervisors (ifneeded per Budget Modification Procedure)  ina and for the County of Modoc,  (Name)  (Titie)  State of California, do hereby certify thatt the above and foregoingi isaf full, true and correct budget modification. as approved  by the Board ofs Supervisors ont the WITNESS my hand and seal oft the Board ofs Supervisors.  dayof  20  Clerk oft the Board ofs Supervisors/Deputy  Packet Pg. 61    5.a  MODOC COUNTY BOARD OF SUPERVISORS  AGENDA REQUEST: FORM  Date of Meeting for Which Item is Requested:  October 22, 2024  Name of Requesting Party or Entity: Stacy Sphar, Behavioral Health  Regular or Consent: Regular  Kind of Action Requested: Consideration/Action  Describe Specific Action Requested or Information tol be Discussed:  Requesting approval to award a bid and authorize the purchase of one (1) 2024 Toyota Sienna Hybrid LE with Vantage Mobility - REAR ENTRY from GoldenBoy Mobility, in the amount of  $72,420.64. DISCUSSION:  The California Department of Health Care Services (DHCS) Crisis Care Mobile Units (CCMU) program continues to equip communities in California with behavioral health resources that improve health  outcomes and decrease unnecessary use ofj jails and emergency services. produce or improve mobile crisis response teams in the state of California.  DHCS has awarded more than $202 million to 78 behavioral health authorities or Tribal entities in order Americans with Disabilities Act (ADA) access for clients and being purchased through Crisis Care  Mobile Units (CCMU) Grant Program. OTHER AGENCYI INVOLVEMENT California Department of Health Care Services (DHCS)  Budget Affected: No  Clerk's Instructions: Certified Copies Needed: 3 Minutes Orders Needed: 1  Date Submitted: Phone Number:  10/10/2024 (530) 233-6311  Email: yParecomo.cas Agenda Item Number:5.a  Packet Pg. 62    5.a.a  SUMMARY OF BIDS  Date: 10/10/24  Department Name: Mental Health  Bid Product: (2) New Minivan's, 1 w/wheelchair accessibility  Items included in Bid: Product and delivery  (Examples: product. delivery. tax. ect.) Date Date we Mailed Received  Bid Company  Description of Product  AllI Inclusive Cost Qualified Disqualified Subject to  (product, taxes, delivery, ect.)  Local Preference  Sac Vans Mobility, Inc. Sacramento, CA 95828 Mobility Works, Chico Chico Ca 95973 Golden Boy Mobility San Diego, CA9 92064 Golden Boy Mobility San Diego, CA 92064  (2) New Minivan's, 1w/wheelchair accessibility  8/15/24 None 5821 Florin Perkin Rd  (2)N New Minvans,lw/wnetchair accessibility  8/15/24 None 7Three Sevens Lane  2-New-Mivans, 1w/wheelchair accessibility  8/15/24 9/16/24 12130 Dearborn PI.  $72,420.64  2/-New-Minivan's, 1w/wheelchair accessibility  8/15/24 9/16/24 12130 Dearborn PI.  $91,805.33  1  All bid proposals shall be Pursuant to Chapter 3.24-Purchasing Procedure of the Modoc County Code  Packet Pg. 63    5.a.a  PROOF OF PUBLICATION  Modoc County Record P.O. Box 531 Alturas, CA 96101 (530)233-2632 State of California County ofModoc  ACCEPTING BIDS Modoc County Mental Health Services is accepting bids for (2) new AWD Mid-Size SUVs (such as a Chevrolet Traverse, GMC Acadia, Ford Explorer, Toyota Highlander, etc.) equipped with divider. Front AlI and Back ber equipped with GPS Abilities. All bids must be Sealed. All bids must of include the itemization applicable: (1) Document Fees - License Fee - Registration Fees (2) Tire Taxes Fees (7.25 % Smog Fees Shipping/Delivery Rate) (3) to our door Total /Final Price ofthe Vehicle. SEALED received by BIDSmustb September be 16,2024, by5:00 p.m. Late bids will not be considered. Please note that bids will not be awarded until we receive Modoc Board of Supervisors approval, and this could take more than a month. Send Bids To: Modoc County Mental Health Services, Attn: Lisa Reed, 441 N Main Street, Alturas, CA Published in the Modoc County Record on August 29, September 5 and 12,  Iam a citizen of the United States and a resident of the county aforesaid; I am over the age of eighteen years; I am not a party to I am the Legal Department manager of the Modoc County Record, a newspaper of general circulation, printed and published weekly in the City of Alturas, County ofl Modoc. The Modoc County Record has been adjudged a newspaper of general circulation by the Superior Court of the County of Modoc, State ofCalifornia, under the date ofJuly 30, 1958, Case The notice of which the annexed is a printed copy, has been published in each regular and entire issue of said newspaper and not in any supplement thereof on the following dates, to wit: August 29th, September 5th and 12th, Icertify (or declare) under the penalty of perjury that  Vehicles must  ori interested in the notice published.  following if  Number 6356.  Charges  All in the year 2024.  the following is true and correct: Dated in Alturas, California this 12th Day of September 2024  96101. 2024.  Packet Pg. 64    5.a.a  MODOC COUNTY 441 North) Main Street Alturas, CA 96101 30p54B/PAXC9R3s34  Health Services Department, Public Health Branch Stacy Sphar, DNP, PMHNP, RN, PHN  Director of! Health Services EdwardP.1 Richert, MD Public) Health Officer/Medicall Director Dolores Navarro Turner, LCSW Branch Director  GALIFORNIE  Nowsppc  8/15/24  To Whom It May Concern:  Modoc County Mental Health Services is accepting bids for (2) new minivans (such as Dodge Caravan, Toyota Sienna, Chrysler Town and Country or Pacifica, etc.) one minivan with wheelchair lift with tie downs and one without wheel chair lift. All (2) vehicles must be equipped with GPS abilities. All bids must be sealed. All bids must  include temization of the followingi if applicable: 1. AIIF Fees including but not limited to: Document Fees License Fee Registration Fees Tire Fees Smog Fees 2. Taxes (7.25 %F Rate) 3. Shipping/Delivery Charges to our door 4. Total/Final Price of the Vehicle Please send sealed bids to: Modoc County Mental Health Services Attention: Lisa Reed 441 N. Main St Alturas, CA 96101  Bids must be received by Sept 16", 2024 at! 5:00 pm. Late bids will not be considered. Please note that bids will not be awarded until we receive Modoc Board of Supervisors approval and this could take more than a month. Thank you for your assistance, should youl have any questions, please feel freei to contact me at (530) 233-6312.  Sincerely,  Lisa Reed  Packet Pg. 65    5.a.b  IN WITNESS WHEREOF, the parties have approved the agreement on the date and year set  forth below:  Stacy Sphar DNP, Director Modoc County Health Services  Date  Shane Starr, Chair  Date  Modoc County Board of Supervisors APPROVED ASTOE FORM:  Margaret Long, County Counsel  Date  ATTEST:  Tiffany Martinez, Clerk of the Board  Date  Packet Pg. 66    5.a.c  GoldenBoy Mobility 858-748-9414 12130 Dearborn PI. Poway, CA 92064  Estimate Estimate # 14206  Date 9/11/2024  GoldenBoy Mobility  Bill to Modoc County Health Services Lisa Reed 441 North) Main St Alturas, CA 96101  Customer Info Modoc County Health Services Lisa Reed 441 North Main St Alturas, CA 96101  Vehicle Mileage new Item Van Chassis-Toyota Smog' Test Smog Certificate Elec Vehicle) Registrat... Process & Delivery Fee Document Processing. : DMV Gov Fees VMI Northstar E -Toy... Q'Straint Deluxe Shipping Shipping  P.O.N No.  Terms  Due Date 9/11/2024 Description  Rep KAH  VIN SIDARKECXRS19883  Quantity  Total 39,155.00T  2024 Toyota Sienna Hybrid LE Color: White Mileage: New VNESTDARAICARSPESS Emissions Testing Charge State Emissions Certification Fee Electronic Vehicle Registration or Transfer Charge Process and Delivery Fee Document Fee's Regamntio/msterlting Fees Vantage Mobility REAR ENTRY Manual Conversion w/ Anti-Slip Running Boards & one Captain's Seat on right side ofrear cabin area Q'Straint 4 QRT Deluxe Retractors with L-Track fittings (for securement of wheelchair within vehicle) Shipping Charges destination charge for vehicle to be shipped to our location Shipping Charges shipping vehicle to Alturas (northern California) *outbound vehicle shipment fee may change willl be determined by rates of vehicle shipment company at the time  50.00T 8.25 29.00 35.00 70.00T 587.33 25,400.00T 650.00T 700.00 1,000.00  ofs shipment estimating $1,000  *Alle estimates are subject to change. The labor hours on this estimate are based oni information provided by the manufacturer. Although we do our best to forecast accurately, there aret times where additional labor and/or fabrication may be required to complete the installation or repair. Retum parts are subject to a restocking fee. By Sighing Below, you agree to1 the Terms of this Estimate*  Subtotal Sales Tax (7.25%) Total  $67,684.58 $4,736.06 $72,420.64  Signature  Packet Pg. 67    5.a.c  Rear Entry Toyota Sienna Hybrid FWD  Manual, Fold-Out Ramp  VANTAGE LIT  Commercial  Caregiver)  Enjoy thei freedom from worrying about being "parked in" or waiting for an accessible parking space. Our rear entry conversion, combined with the quality and fuel efficiency ofa a Toyota hybri is unmatched. This van offers excellent seating options, affordability, reliability, and has been safety tested and approved.  Highlighted Features  Optional OEMI Mid-Row: seat can be re-installed for 6 passenger max. capability The wide and long interior area offers a well lit, large usable space. Spring-assisted, rattle-free rampi is easy to use and! has a textured non-slip finish. Enjoy all of Toyota's original convenience features like Toyota Safety SenserM, back-up camera, smart & key-less entry, media port, (3) zone climate control and more. Front seats, center console and! hybrid battery systems are all factory original.  RUST PROTECTION  Manual Fold-Out Ramp  7YrRust Protection Infinite Miles  855-864-8267 e VantageMobilily.com e 5202S28h Place Phoenix, AZ 85040  Packet Pg. 68    5.a.c  OEM  Passenger 16"fixed Freedman seat standard  MID-ROW OEM 3 Person  Black Chroma Phantom DURABLE 2.2 mm Altro Safety flooring & black carpet  Mid-Row Seat option  Flexible Seating Options Passenger Capacity standard  Passengers side 16"f fixed Freedman seat comes Optional 3 passenger OEM Mid-row seat or a driver side 16" fixed Freedman: seat can bei installed (2)wheelchair passengers canride comfortably,  safe and secure.  057" Ramp! Door Opening! Height  041" Ramp Door Opening' Width  58.8" Interior Headroom  09.5 Ramp Angle  70.6" 39.5"  Ramp Length  Ramp Width  TOYOTA! SIENNA HYBRID FWD REAR ENTRY Floor Width(),Mid-Row: Seat- Standard Floor Width (2) Mid- Row Seats- Optional Mobility Areal Floor Length Mobility Areal Floor Width(1) Mobility Areal Floor Width( (2) Ground Clearance (exhausta atwheels) Overall Vehicle Length Overall Vehicle Height Overall Vehicle Width Ramp Capacity  30" 23.6" 98.4" 35" 41" 6.7" 203.2" 75.7" 79" ADA Compliant*  D  FMVSS TESTEDEAPPROVED  MADEIN USA  *Ramp capacity meets or exceeds ADA CFR7 Title 49 Subtitle A part 38 Subpart B: requirements. Vantage Mobility engineering recommends the rampl load capacity to not exceed 1000lbs for normal use. Seating options may vary. Specifications: applyt to Vantage! Mobility Toyota Sienna Hybrid! FWD vehicles with a Rear Entry conversion. Measurements may vary based on vehicle triml levels ande environmental. factors. To ensure best vehicle fit, please visit with your local dealer to confirm vehicle measurements) prior to purchase. Alli information iss subjectt to change withoutr notice.  020241 Vantage Mobility. All rights reserved.  2024_V4 Packet Pg. 69    5.a.d  GoldenBoy Mobility 858-748-9414 12130 Dearborn PI. Poway, CA 92064  Estimate Estimate # 14208  Date 9/11/2024  GoldenBoy Mobility  Bill to Modoc County Health Services Lisa Reed 4411 North Main St Alturas, CA 96101  Customer Info Modoc County Health Services Lisa Reed 441 North) Main St Alturas, CA 96101  Vehicle Mileage new Item Van Chassis-Dodge/C.. Smog Certificate Smog Test Elec Vehiclel Registrat.. Document Processing. Process & Delivery! Fee DMV Gov Fees VMIT Northstar-Chrysler Q'Straint Deluxe Shipping Shipping  P.O. No.  Terms  Due Date 9/11/2024 Description  Rep KAH  VIN ZCARCIBGKKI26/26  Quantity  Total 45,540.00T  2024 Chrysler Pacifica Touring L Color: White Mileage: New VIN# #2CARCIBG3RRI26726 Statel Emissions Certification Fee Emissions Testing Charge Electronic Vehicle Registration or Transfer Charge Document Fee's Process and Delivery Fee epirntowfmsterluing Fees  8.25 50.00T 29.00 70.00T 35.00 683.10 37,000.00T 650.00T 700.00 1,000.00  Chrysler VMI NorthStar (electric side-entry) Conversion,14" Lowered Floor, In-Floor Power Ramp, Power Kneel, Remote One Touch, Floor Track, One Set' Tiel Downs (Manual), With Seat Belt Floor Mount, Both Front Seats Removable Q'Straint 4 QRTI Deluxel Retractors with L-Track fittings (for securement ofwheelchair within vehicle) Shipping- Destination charge for vehicle tol be shipped to our Shipping Shipping of vehicle to Alturas (northern *vehicle shipment fee may change will be determined by rates of vehicle shipment company at the time of shipment-  location. California) estimating $1,000  *All estimates are subject to change. The labor hours on this estimate are based oni information provided by the manufacturer. Although we do our bestt tot forecast accurately, there aret times where additional labor and/or fabrication may ber required to complete thei installation or repair. Return parts are subject toa a restocking fee. By Sighing Below, you: agreet tot the" Terms oft this Estimate*  Subtotal Sales Tax (7.25%) Total  $85,765.35 $6,039.98 $91,805.33  Signature  Packet Pg. 70    5.a.d  Northstar"  Side Entry  Power, In-Floor Ramp Caregiver Drive From Wheelchair  VANTAGE  Chrysler Pacifica & Voyager  Spacious. Safe. Comfortable. Enjoy all this and more from your Vantage Mobility Chrysler Northstar. As an official mobility partner of Chrysler, you can expect everything you love about Chryslers with the ultimate  accessibility experience only possible from Vantage Mobility.  #1 Ramp  Swap, Drive or Relax on the Go  The Industry's #11 Ramp Design  Interchangeable Seats  In-Floor Ramp  Effortlessly switch roles withy yourt travel partner, takingt turns att the wheel while leaving constraints int the V mirror.  Smooth and reliable, with the ramps stored undert thet floor when noti in use, everyone enjoys more usable interior space.   Ramp Assist Ramp Backup  RUST 7YrRust Protection Infinite Miles  PowerKneel Suspension  Separate FOBS  855-864-8267 e VantageMobilty.com e 5202S28th Place Phoenix, AZ 85040  Packet Pg. 71    5.a.d  360' Access3600 Interior Space to Enjoy  Durable DURABLE Rubber Floor  LED Lighting  Flexible Seating Options Passenger 6) Capacity Multiple seating joptionsforyour convenience. Bothi front seatsare interchangeable and/or removable. DtswMdNIcmasA  56" Ramp Door Opening! Height  29.3" Ramp! Door Opening' Width  030" Uasable Ramp Width  09 Ramp Angle w/ PowerKneele  059" Interior Headroom  TOYOTA SIENNA HYBRID NORTHSTAR Interior Height at Center Position Ramp Length (angled ramp and transition plate). Floor Length Overall Floor Width at Mid-Row Ground Clearance (Exhaust) Overall) Vehicle Height,NoAntennae) Ramp Capacity &s MQAP  59" 59" 91.5" 64" 4.6" 74.6" 1000lb  G  Floor Length Behind Front Seats (from Bp pillar) 65.8"  0  FMVSS TESTED&APPROVED  MADEIN USA  Seating options may vary. Specifications apply to Vantage Mobility Chrysler Pacifica & Voyager vehicles with a Northstar conversion. Measurements may vary based on vehicle trim levels and environmental factors. To ensure best vehicle fit, please visit with your local dealert to confirm vehicle measurements prior to purchase. All information iss subject to change without  notice. 020241 Vantage Mobility, LLC.. All rights reserved.  2024_V2 Packet Pg. 72    5.b  MODOC COUNTY BOARD OF SUPERVISORS  AGENDA REQUEST: FORM  Date of Meeting for Which Item is Requested:  October 22, 2024  Name of Requesting Party or Entity: Stacy Sphar, Behavioral Health  Regular or Consent: Regular  Kind of Action Requested: Consideration/Action  Describe Specific Action Requested or Information tol be Discussed:  Requesting approval to award a bid and authorize the purchase of two (2) 2025 Ford Police Interceptor Utility vehicles from 911 Rapid Response, in the amount of $109,636.42.  DISCUSSION:  The California Department of Health Care Services (DHCS) Crisis Care Mobile Units (CCMU), program continues to equip communities in California with behavioral health resources that improve health  outcomes and decrease unnecessary use of jails and emergency services. produce ori improve mobile crisis response teams in the state of California. Funds from CCMU grant will be used to purchase vehicles. California Department of Health Care Services (DHCS)  DHCS has awarded more than $202 million to 78 behavioral health authorities or' Tribal entities in order  OTHER AGENCYINVOLVEMENT  Budget Affected: No  Clerk's Instructions: Certified Copies Needed: 3 Minutes Orders Needed: 1  Date Submitted: Phone Number:  10/10/2024 (530)233-6311  Email: yParecomococeas Agenda Item Number:5.b  Packet Pg. 73    5.b.a  SUMMARY OF BIDS  Date: 10/10/24  Department Name: Mental Health  Bid Product: 2 New Mid-Size AWD SUVs, wl Driver and Back Seat dividers  Items included in Bid: Product and delivery  (Examples: product. delivery. lax. ect) Date Date we Mailed Received  Bid Company  Description of Product  All Inclusive Cost Qualified Disqualified Subject to  (product, taxes, delivery, ect.)  Local Preference  Future Ford of Sacramento 2 New Mid-Size AWD SUVS, w/Driver and Back  8/15/24 None 4625 Madison Ave  Seat dividers  Sacramento, CAS 95841 Future Chevrolet Sacramento, CA 95841 911 Rapid Response Annville, PA 17003 Taylor Motors Redding, CA 96002-1198  2 New Mid-Size AWD: SUVS, w/ Driver and Back  8/15/24 None 4811 Madison Ave  Seat dividers  2 New Mid-Size AWD: SUVS, w/ Driver and Back $102,225.10 2 New Mid-Size AWD SUVS, w/ Driver and Back NOon Bid  8/15/24 9/16/24 700 W Main St  Seat dividers  8/15/24 8/22/24 2525 Churn Creek Road  Seat dividers  1  All bid proposals shall be Pursuant to Chapter 3.24-1 Purchasing Procedure of the Modoc County Code  Packet Pg. 74    5.b.a  PROOF OF PUBLICATION  Modoc County Record P.O. Box 531 Alturas, CA 96101 (530)233-2632 State of California County ofModoc  ACCEPTING BIDS Modoc County Mental Health Services is accepting bids for (2) new AWD Mid-Size SUVs (such as a Chevrolet Traverse, GMC: Acadia, Ford Explorer, Toyota Highlander, etc.) equipped with divider. Front All and Back be equipped: with GPS Abilities. All bids must be Sealed. All bids must include of the following if applicable: (1) Document Fees - License Fee - Registration Fees (2) Tire Taxes Fees (7.25 Smog %1 Fees ShipineDalvChare to our door -) Total/Final Price oft the Vehicle. received SEALEDE by BIDSmust September be 16,2024, by 5:00 p.m. Late bids will not be considered. Please note that bids will not be awarded until we receive Modoc Board of Supervisors approval, and this could take more than a month. Send Bids To: Modoc County Mental Health Services, Attn: Lisa Reed, 441 N Main Street, Alturas, CA Published in the Modoc Coynty Record on August 29, September 5 and 12,  Iam a citizen of the United States and a resident of the county aforesaid; I am over the age of eighteen years; I am not a party to Iam the Legal Department manager of the Modoc County Record, a newspaper of general circulation, printed and published weekly in the City of Alturas, County of Modoc. The Modoc County Record has been adjudged a newspaper of general circulation by the Superior Court of the County of Modoc, State ofCalifornia, under the date ofJuly 30, 1958, Case The notice of which the annexed is a printed copy, has been published in each regular and entire issue of said newspaper and not in any supplement thereof on the following dates, to wit: August 29th September 5th and 12th, Icertify (or declare) under the penalty of perjury that  Vehicles must itemization  ori interested in the notice published.  Rate) (3)  Number 6356.  AIl in the year 2024.  the following is true and correct: Dated in Alturas, California this 12th Day of September 2024  96101. 2024.  Packet Pg. 75    5.b.a  MODOC COUNTY 441 North] Main Street Alturas, CA 96101 630)233-6312/Fax(530)233-5754  Health Services Department, Public Health Branch Stacy Sphar, DNP, PMHNP, RN, PHN  Director ofl Health. Services Edward) P.J Richert, MD Public. Health Oficer/Medical. Director Doloresl Navarro' Turner,LCSW Branchl Director  CALIFORIE  8/15/24  To Whom It May Concern:  Modoc County Mental Health Services is accepting bids for (2) new AWD Mid-Size SUV (such as a Chevrolet Traverse, GMC Acadia, Ford Explorer, Toyota Highlander, etc.) equipped with Front and Back divider (Example attached). All vehicles must be equipped with GPS abilities. All bids must be sealed. All bids must include  itemization of the following if applicable 1. AIIFees including butr not limited to: Document Fees License Fee Registration Fees Tire Fees Smog Fees 2. Taxes (7.25 % Rate) 3. Shipping/Delivery Charges to our door 4. Total/Final Price of the Vehicle Please send sealed bids to: Modoc County Mental Health Services Attention: Lisa Reed 441 N. Main St Alturas, CA 96101  Bids must be received by Sept 16th, 2024 at 5:00 pm. Late bids will not be considered. Please note that bids will not be awarded until we receive Modoc Board of Supervisors approval and this could take more than a month. Thank youf for your assistance, should youl have any questions, please feel free to contact me at (530)2 233-6312.  Sincerely,  Lisa Reed  Packet Pg. 76    AUG 192 2024  5.b.b  MODOC COUNTY 441 North Main Street Alturas, CA 96101 530)233-6312/Fax(530)233-5754  -  Health Services Department, Public Health Branch Stacy Sphar, DNP, PMIHNP, RN, PHN  Director of! Health Services Edward P.I Richert, MD Public Health Officer/Medical. Director Dolores Navarro Turner, LCSW Branch Director  CALIFORNL  8/15/24  INVITATION TOBID Taylor Motor 2525 Churn Creek Rd Redding, CA9 9600a To Whom It May Concern:  Modoc County Mental Health Services is accepting bids for (2) new AWD Mid-Size SUV (such as a Chevrolet Traverse, GMC Acadia, Ford Explorer, Toyota Highlander, etc.) equipped with Front and Back divider (Example attached). All vehicles must be equipped with GPS abilities. All bids must be sealed. All bids must include  temization of the following if applicable. All Fees includingt but not limited to: Document Fees License Fee Registration Fees Tire Fees Smog Fees 2. Taxes (7.259 %F Rate) 3. Shipping/Delivery Charges to our door 4. Total/Final Price of the Vehicle Please send sealed bids to: Modoc County Mental Health Services Attention: Lisa Reed 441 N. Main St Alturas, CAS 96101  Bids must be received by Sept. 16th, 2024 at! 5:00 pm. Late bids will not be considered. Please note that bids will not be awarded until we receive Modoc Board of Supervisors approval and this could take more than a month. Thank you for your assistance, should you have any questions, please feel free to contact me at (530)233-6312.  Sincerely,  CAsa Zeed  Lisa Reed  Packet Pg. 77    5.b.b  TAYLOR M MOTORS  EST.1968  dos MC E  BUCK  2525 Churn Creek Rd., Redding, CA96002  (530)222-1200  April 30, 2024 Attn: Lisa Reed Dear Lisa  County ofModoc HHS, Public Health Branch  Thank you sO much for the invitation to bid on ai mid size SUV.Ireally appreciate the opportunity for your County's repeat business. We are grateful. I was going to send you a bid on the GMC. Acadia, but after doing some: research, I was unable to find a "front back divider" for the all new GMC. Acadia. Dividers are available for the GMC Yukon, but the Yukon is considerably more: money that the midsize counterparts. I regret that we are unable to fulfill your needs on a suitable vehicle this time, but please  keep us in mind for the next one.  Sincerely  f  Bob Sallinen  GM Certified Sales Associate  AUG 22 2024  Packet Pg. 78    5.b.b  mpeliscmacomvpsoni/heme/staEparition-mtpng  Front  Back  Packet Pg. 79    91i  PROPOSAL  5.b.c  Rapid Response  700 West Main Street Annville PA 17003 717-473-3843  PROPOSAL 143498 ACCT 16362 PO 2025 Ford Police Interceptor  DATE 9/10/20244:27PM EMPLID JKAYS EXPIRES 11/10/2024  Sold To: Modoc County HSD  441 North Main Street Alturas CA 96101 H530-233-6312  QTY ITEM 2 1 2 PROGARD 2 PROGARD 1 2 IF6IN 2  DESCRIPTION **Vehicle** Year: 2025 Make: Ford Model: Policel Interceptor Utility Vin: **Prisoner Containment** PRPSP4704UINT20A-1 PARTITION- SPACE SAVER Indudes Recessed Panel and Lower Extension Panels w/ center sliding window B4702UINT20- 1/4" Poly, Cargo Barrier with Filler Panels (for use w/ side curtain airbags in Police Package only) **Instal!** Vehicle In Shop Hourly Rate Vehicle Shipping (pricing subject to change +/-) SUBTOTAL DESCRIPTION Freight Charge Onl Large Items TOTAL  PRICE EA" 47,210.00 961.35 528.70 800.00 1,500.00  TOT 94,420 1,922 - 1,057 S 1,600 3,000 de 102,000 TOT 225 102,225.  ****Pricing includes allf fees****  Page 1of2  16362: Modoc County HSD  ACCT: 16362F REF: 1434 Packet Pg. 80    911 Rapid Response 700 West Main Street Annville PA 17003 717-473-3843  PROPOSAL  5.b.c DATE 9/10/20244 4:27PM EMPLI ID JKAYS EXPIRES 11/10/2024  PROPOSAL 143498 ACCT 16362 PO 2025 Ford Police Interceptor  Sold To: Modoc County HSD 441 North Main Street Alturas CA 96101 H530-233-6312  *Thisi isa a Proposal Valid for ONLY 30 days* applicable to this project:  Price changes are occurring every 30 days and certain products will contain surcharges. No proposal is valid longer then 30 days. PA Costars: 013-E22-275- Emergency Responder Vehide. 012-E23-312 Emergency Responder Equipment and Supplies. all custom spelling, designs, layouts & products as presented. Customizations can not be canceled or returned.  Toa approve please sign andi retum or replyi ina a written format noting this number. By approving youa are agreeing to all the terms and conditions below. If  911 Rapid Response LLC, owners, or employees hold nol legal responsibilities on any misuse ofi items purchased. By accepting this quote, you are approving N Cancellation fee of an approved quote is 15% of the total cost, and a $25p processing fee. Ift the manufacturer charges a restocking fee for anyi items, customer is responsible for charges. No retums on any items after 30 days, no retums on any open box or visible used/wor item. No returns or cancellations are permitted on any quotes thati indude a vehicle upfit. Customer isl liablef for additional shipping charges for freight from manufacturer, even though such charge may not be reflected on this quote. Past due invoices will accrue a minimal 5%1 monthly! fee, court cost, legal fees & ani internal fee of $85 an hour at ther responsibility oft the customer. Customer will be notified of any changes to product and will need to approve before moving forward. All items listed within this quote may be used for social media & advertising purposes. 3% credit card processing fee applies to transactions! $1,000 or more. This approval also accounts for product only, even ifl linked with a vehicle proposal. Producti iss still to be paid even if the customer vehicle fails to arrive. If vehicle fails to arrivef from the MFG and gets pushed to next year model, vehicle pricing is not secured anda alle equipment will be required tol be paidi in  advance. For Approval: PrintName: Signature: IfDepartment, YourT Title:  Date:  Page 2of2  16362: Modoc County HSD  ACCT: 16362 REF: 143 Packet Pg. 81    9/10/24, 4:13PM  911 Rapid Response Mail (nos subject)  5.b.c  MODOC COUNTY 441 North! Main Street Alturas, CA96101 pIPxCNpSTA  Health Services Department, Public Health Branch Stacy Sphar, DNP, PMHNP, RN,PHN  Director of! Health Services Edward P. Richert, MD Public Health Oficer/Medical! Director Dolores Navarro1 Turner,LCSW Branch Director  IFORAIL 8/15/24 INVITATIONTOBID 911 Rapid Response 700 wr Main! St Annville, PA1 17003 Tol Whom it May Concern:  Modoc County Mental Health Services is accepting bids for (2) new AWD Mid-Size SUV (such as a Chevrolet Traverse, GMC Acadia, Ford Explorer, Toyota Highlander, etc.) equipped with Front and Back divider (Example attached). All vehicles must be equipped with GPS abilities. All bids must bes sealed.. All bids must include itemization oft the followingi if applicable. AlI (2) vehicles must be equipped with GPS abilities. All bids must be  sealed. All bids must include itemization of the following if applicable:  AlIFeesi including but not limited to: Document Fees License Fee Registration Fees Tire Fees Smog Fees Taxes (7.25%R Rate) Shipping/Delivery Charges to our door Total/Final Price oft the Vehicle Please: send: sealed bids to: Modoc County Mental Health Services Attention: Lisa Reed 441 N. Main St Alturas, CA! 96101  Bids must be received by Sept. 16th, 2024 at! 5:00 pm. Late bids will not be considered. Please note that cids will not be awarded until we receive Modoc Board of Supervisors approval and this could take more than a month. Thank you for your assistance, should you have any questions, please feel free to contact me at (530)233-6312.  Sincerely, Lisa Reed  Oblec  htps./mail.google.commalrwonk-628822526vow-pisearch-alapemahiahneadares4788159000415055477Cmsgar384633 Packet Pg. 82    9/10/24, 4:13PM  911 Rapid Response Mail- (nos subject)  5.b.c  Front  Back  htps/mal.google.com'maliwo7A-82882862125326Mew-plasearch-alspemhid-heada.8547815900941505547Cmsg-ar3846334 Packet Pg. 83    5.b.d  IN WITNESS WHEREOF, the parties have approved the agreement on the date and year set  forth below:  Stacy Sphar DNP, Director Modoc County Health Services  Date  Shane Starr, Chair  Date  Modoc County Board of Supervisors APPROVED ASTOE FORM:  Margaret Long, County Counsel  Date  ATTEST:  Tiffany Martinez, Clerk of the Board  Date  Packet Pg. 84    6.a  MODOC COUNTY BOARD OF SUPERVISORS  AGENDA REQUEST: FORM  Date of Meeting for Which Item is Requested:  October 22, 2024  Name of Requesting Party or Entity: Stephanie Wellemeyer, Auditor  Regular or Consent: Regular  Kind of Action Requested: Consideration/Action  Describe Specific Action Requested or Information tol be Discussed:  Requesting acceptance of the 2022-2023 Financial Statements and Single Audit prepared by  Clifton Larson Allen, LLC. DISCUSSION:  OTHER AGENCYINVOINEMENTE  Budget Affected: No  Clerk's Instructions: Certified Copies Needed: 1 Minutes Orders Needed: 1  Date Submitted: Phone Number:  10/15/2024 (530)233-6207  Email: iephanewelemeyerecomodoc.caus  Agenda Item Number:6.a  Packet Pg. 85    6.a.a  CliftonlarsonAllen! LLP CLAconnect.com  Board of Supervisors County of Modoc Alturas, California  We have audited the financial statements of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of County of Modoc as of and for the year ended June 30, 2023, and have issued our report thereon dated September 13, 2024. We have previously communicated to you information about our responsibilities under auditing standards generally accepted in the United States of America, Government Auditing Standards, and Title 2U.S. Code of Federal Regulations Part200, Uniform. Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), as well as certain information related to the planned scope and timing of our audit in our Statement of Work dated October 12, 2022. Professional standards also require that we communicate to you the following information  related to our audit.  Significant audit findings or issues Qualitative aspects of accounting practices  Accounting policies  Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by County of Modoc are described in Note 1 tot the financial statements. As described in Note 1, the entity changed accounting policies related to Subscription-based information technology arrangements by adopting Statement of Governmental Accounting Standards Board (GASB Statement) No. 96, Subscription-based Information Technology Arrangements, in 2023. Accordingly, We noted not transactions entered intol by the entity during the year for whichi there is al lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in Accounting estimates are an integral part of the financial statements prepared by management and are based on managements 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 financial statements were: Management's estimate of the valuation of pension and other post-employment benefit liabilities is derived from actuarial reports obtained for experts. We evaluated the key factors and assumptions used to develop the net pension liability and related deferred inflows and outflows in determining that iti is reasonable in relation to the financial statements taken as a whole. Management's estimate of the claims liability is based on actuarial reports obtained from experts. We evaluated the key factors and assumptions used to develop the claims liability in determining  accounting change has been applied to the beginning of the period of adoption.  the proper period. Accounting estimates  that it is reasonable in relation to the financial statements taken as a whole.  CLA (ClftonlarsonAllen! LLP)isanir independent network member ofcLAGlobal. See CAdohalcom/dscaimer  Packet Pg. 86    6.a.a  Board of Supervisors County of Modoc Page 2  Management's estimate of the landfill closure/postclosure liability is based on estimates developed by engineering experts. We evaluated the key factors and assumptions used to develop the landfill closure/postclosure liability in determining that it is reasonable in relation to  the financial statements taken as a whole.  Financial statement disclosures  Certain financial statement disclosures are particularly sensitive because oft their significance to financial statement users. There were no particularly sensitive financial statement disclosures. The financial statement disclosures are neutral, consistent, and clear.  Significant unusual transactions Wei identified no significant unusual transactions. Difficulties encountered in performing the audit  We encountered no significant difficulties in dealing with management in performing and completing our Professional standards require us to accumulate all misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has determined that the effects of uncorrected misstatements are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. During the audit, we identified one lease that management inadvertently excluded from their lease liability totaling $14,800. Uncorrected misstatements or the matters underlying uncorrected misstatements could potentially cause future-period financial statements tol be materially misstated, even if management has concluded that the  audit.  Uncorrected misstatements  uncorrected misstatements are immaterial to the financial statements under audit.  Corrected misstatements  None of the misstatements detected as a result of audit procedures and correct by management were material, either individually or in the aggregate, to thet financial statements taken as a while. For purposes of this communication, a disagreement with management is a disagreement on a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors' report. No such disagreements arose during our We have requested certain representations from management that are included in the management  Disagreements with management  audit.  Management representations  representation letter dated September 13, 2024.  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. Ifa consultation involves application  Packet Pg. 87    6.a.a  Board of Supervisors County of Modoc Page 3  of an accounting principle to the entity's financial statements or a determination of the type of auditors' 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 allt the relevant facts. Toourk knowledge,  there were no such consultations with other accountants.  Significant issues discussed with management prior to engagement  We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to engagement as the entity's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were nota a  condition to our engagement. Audits of group financial statements those charged with governance oft the group. Quality of component auditor's work concern about the quality of that auditor's work. Limitations on the group audit  We noted no matters related toi the group audit that we consider to be significant tot the responsibilities of There were no instances in which our evaluation of the work of a component auditor gave rise to a There were no restrictions on our access to information of components or other limitations on the group  audit.  Required supplementary information  With respect to the required supplementary information (RSI) accompanying thet financial statements, we made certain inquiries of management about the methods of preparing the RSI, including whether the RSI has been measured and presented in accordance with prescribed guidelines, whether the methods ofmeasurement and preparation have been changed from the prior period and the reasons for any such changes, and whether there were any significant assumptions or interpretations underlying the measurement or presentation of the RSI. We compared the RSI for consistency with management's responses to the foregoing inquiries, the basic financial statements, and other knowledge obtained during the audit of the basic financial statements. Because these limited procedures do not provide sufficient With respect to the schedule of expenditures of federal awards (SEFA) accompanying the financial statements, on which we were engaged to report in relation to the financial statements as a whole, we made certain inquiries of management and evaluated the form, content, and methods of preparing the SEFA to determine that the SEFA complies with the requirements of the Uniform Guidance, the method of preparing it has not changed from the prior period or the reasons for such changes, and the SEFA is appropriate and complete in relation to our audit oft the financial statements. We compared and reconciled the SEFA tot the underlying accounting records used to prepare thet financial statements or tot thet financial statements themselves. We have issued our report thereon dated September 13, 2024.  evidence, we did not express an opinion or provide any assurance on the RSI. Supplementary information in relation to the financial statements as a whole  Packet Pg. 88    6.a.a  Board of Supervisors County of Modoc Page 4  This communication is intended solely for the information and use of the Board of Supervisors and management of County of Modoc and is not intended to be, and should not be, used by anyone other  than these specified parties. YhmAl CliftonlarsonAllen LLP Roseville, California September 13, 2024  Packet Pg. 89    6.a.b  COUNTY OF MODOC FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2023  CPAS I CONSULTANTS I WEALTH ADVISORS  ÇLAconnect.com Packet Pg. 90    6.a.b  COUNTY OF MODOC TABLE OF CONTENTS YEAR ENDED JUNE 30, 2023  FINANCIAL SECTION  INDEPENDENT AUDITORS' REPORT MANAGEMENT'S DISCUSSION AND ANALYSIS BASIC FINANCIAL STATEMENTS  1 4  GOVERNMENT-WIDE FINANCIAL STATEMENTS STATEMENT OF NET POSITION STATEMENT OF ACTIVITIES FUND FINANCIAL STATEMENTS  14 15 16 17 18 19 20 21 22 23 24 25  GOVERNMENTAL FUNDS BALANCE SHEET TOTHE STATEMENT OF NET POSITION  RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND RECONCILIATION OF THE STATEMENT REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDSTO PROPRIETARY FUNDS - STATEMENT OF NET POSITION  BALANCES  THE STATEMENT OF ACTIVITIES  PROPRIETARY FUNDS - STATEMENT OF REVENUES, EXPENSES, AND  CHANGES IN NET POSITION  PROPRIETARY FUNDS = STATEMENT OF CASH FLOWS FIDUCIARY FUNDS - STATEMENT OF FIDUCIARY NET POSITION FIDUCIARY FUNDS - STATEMENT OF CHANGES OF FIDUCIARY NET  POSITION  NOTES TO BASIC FINANCIAL STATEMENTS REQUIRED SUPPLEMENTARY INFORMATION  Packet Pg. 91    6.a.b  COUNTY OF MODOC TABLE OF CONTENTS YEAR ENDED JUNE 30, 2023  SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED SCHEDULE OF THE COUNTY'S PROPORTIONATE SHARE IN NET  RATIOS  68 69 70 71 72 73  PENSION LIABILITY AND RELATED RATIOS SCHEDULE OF PLAN CONTRIBUTIONS  SCHEDULE OF CHANGES IN THE TOTAL OPEB LIABILITY AND NOTES TO REQUIRED SUPPLEMENTARY INFORMATION BUDGETARY COMPARISON SCHEDULES  RELATED RATIOS  Packet Pg. 92    6.a.b  FINANCIAL SECTION  Packet Pg. 93    6.a.b  CliftonlarsonAlen LLP CLAconnect.com  INDEPENDENT AUDITORS' REPORT  Board of Supervisors County of Modoc Alturas, California  Report on the Audit of the Financial Statements  Opinions  We have audited the accompanying financial statements of the governmental activities, the business- type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the County of Modoc, as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the County of Modoc's basic financial Inc our opinion, based on our audit and the report of other auditors. the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the County of Modoc, as of June 30, 2023, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted ini the United States of America. We did not audit the financial statements of the Modoc County Children and Families First Commission (Commission), which represents 100% of the assets, net position, and revenue of the County's discretely presented component unit as of and for the fiscal year ended June 30, 2023. Those statements were audited by other auditors whose reports have been furnished to us, and our opinions, insofar as it relates to the amounts included for the Commission are based solely on the report of the  statements as listed in the table of contents.  other auditors. Basis for Opinions  We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the County of Modoc and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide  al basis for our audit opinions.  CLA CliftonlarsonAlen! LLP)isa ani independent network member of CLAC Global. See CAgobalcom/dscamer  (1)  Packet Pg. 94    6.a.b  Board of Supervisors County of Modoc  Emphasis of Matter Change in Accounting Principle  As discussed in Note 1 to the financial statements, effective July 1, 2022, the County of Modoc adopted new accounting guidance for subscription-based information technology arrangements. The guidance requires a right-to-use asset and corresponding liability to be recognized for each subscription-based  information technology arrangement.  Responsibilities of Management for the Financial Statements  Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, mplementation, 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 Inp preparing the financial statements, management is required to evaluate whether there are conditions ore events, considered in the aggregate, that raise substantial doubt about the County of Modoc's ability to continue as a going concern for twelve months beyond the financial statement date, including any  error.  currently known information that may raise substantial doubt shortly thereafter. Auditors' Responsibilties for the Audit of the Financial Statements  Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, msrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial Inp performing an audit in accordance with GAAS and Government. Auditing Standards, we:  statements.  Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on ai test basis, evidence regarding the amounts and disclosures Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of County of Modoc's internal control. Accordingly, no such opinion Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the  int the financial statements.  ise expressed.  financial statements.  (2)  Packet Pg. 95    6.a.b  Board of Supervisors County of Modoc  Conclude whether, in our judgment, there are conditions or events, considered int the aggregate, that raise substantial doubt about County of Modoc's ability to continue as a going concern for a We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related  reasonable period of time.  matters that we identified during the audit. Required Supplementary Information  Accounting principles generally accepted in the United States of America require that the managements discussion and analysis, schedules of changes in net pension liability and related ratios, schedule of the County's proportionate share in net pension liability and related ratios, schedule of plan contributions, schedule of changes in the total OPEB liability and related ratios, and budgetary comparison schedules be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with GAAS, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with managements 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 Reporting Required by Government. Auditing Standards  In accordance with Government Auditing Standards, we have also issued our report dated September 30, 2024, on our consideration of the County of Modoc's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the County of Modoc's 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 County of Modoc's internal control over financial  reporting and compliance.  4nl CliftonLarsonAllen LLP Roseville, California September 30, 2024  (3)  Packet Pg. 96    6.a.b  COUNTY OF MODOC JUNE 30, 2023  MANAGEMENTS DISCUSSION AND ANALYSIS  Financial Highlights  The County of Modoc's assets and deferred outflows of resources exceeded its liabilities and deferred inflows of resources at the close of the most recent fiscal year by $53,808,611(net position). Of this amount $45,798,924 (restricted and unrestricted net position, excluding Net Pension Liability) was available to meet the County's ongoing The County's total net position increased by $13,560,239, primarily resulting from an At the close of the current fiscal year, the County's Governmental Funds ending fund balance was $48,873,481. This was an increase of $8,294,143, in comparison with the prior * Unassigned fund balance for the General Fund at the close of the current fiscal year was  obligations to citizens and creditors. increase to assets and a reduction in liabilities.  year. $6,535,981.  Overview of the Financial Statements  This discussion and analysis is intended to serve as an introduction to the County of Modoc's basic financial statements. The County's basic financial statements are comprised of three components: 1) Government-wide Financial Statements, 2) Individual Fund Financial Statements, and 3) Notes to the Financial Statements. This report also contains additional supplementary information to the basic Government-wide Financial Statements. The Government-wide Financial Statements aredesigned to provide readers with a broad overview of the County of Modoc's finances, in a manner similar to a private-sector business. It is comprised of a Statement of Net Position and Statement of Activities.  Financial Statements.  Statement of Net Position presents information on all County assets and deferred outflows of resources, liabilities and deferred inflows of resources, and the difference between the two, reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of Modoc County is improving or deteriorating. Statement of Activities presents information showing how the County's net position changed during the current fiscal year. All changes in net position are reported as soon asthe underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation Both of the Government-wide Financial Statements distinguish functions of the County ofModoc that are principally supported by taxes and intergovernmenta revenues governmenta. activities) from other functions that are intended to recover all or significant portion of their coststhrough user fees, fines and charges for service (Business-type activities). The governmental activities of the County include: General Government, Public Protection, Public Ways and Facilities (Transportation), Health and  leave).  Sanitation, Public Assistance, Education, Recreation and Cultural Services.  (4)  Packet Pg. 97    6.a.b  COUNTY OF MODOC JUNE 30, 2023  MANAGEMENTS DISCUSSION AND ANALYSIS  The Government-wide Financial Statements include not only the County of Modoc itself (knownas the primary government), but also the following blended component units: Adin Light, Canby Light, Cedarville Light, Fort Bidwell Light, Eagleville Light, Modoc County Air Pollution Control Districts and Hafer Hills CSA. Although legally separate, the Districts function for all practical purposes as departments of the County, have the same Board as the County, and therefore have beenincluded as an integral part of the primary government. The Government-wide financial statements also include one discretely presented component unit, Modoc County Children and Families First Commission (First Five). Although legally separate, the Modoc County Board of Supervisors appoints the majority of the commission's governing body, and can remove members at will. Complete, separate financial statements for the commission can be obtained from the Modoc County Children and Families First Individual Fund Financial Statements. A fund is a grouping of related accounts that are used to maintain control over resources that have been segregated for specific activities or objectives. The County, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the County can be divided into Governmental Funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the Government-wide Financial Statements. However, unlike the Government-wide Financial Statements, Governmental Fund Financial Statements focus on near-term inflows and outflows of spendable resources, as well as onbalances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating the County's near-term Because the focus of Governmental Funds is narrower than that of the Government-wide Financial Statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the Government-wide Financial Statements. By doing so, readers may better understand the long-term impact of the County's near-term financing decisions. Both the governmental funds balance sheet and the governmental funds statements of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this The County of Modoc maintains sixteen individual governmental funds. Information is presented separately in the Governmental Funds Balance Sheet and in the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances for the General Fund, the Road Fund, the Mental Health Fund, the Social Services Fund, the Public Health Fund, and the ARPA Local Recovery Fund, Other Public Safety Fund, Other Special Revenue Fund, all ofwhich are major funds. Data from the other ten governmental funds are combined into a single, aggregated presentation. Proprietary Funds. The County maintains one type of proprietary funds - Enterprise Funds. Enterprise funds are used to account for operations that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs (expenses including depreciation) of providing goods or services to the general public on a continuing basis be financed or  Commission, 802 N. East Street, Room 103,Alturas, California, 96101.  three categories: Governmental Funds, Proprietary Funds, and Fiduciary Funds.  financing requirements.  comparison between governmental funds and governmental activities.  recovered primarily through user charges.  (5)  Packet Pg. 98    6.a.b  COUNTY OF MODOC JUNE 30, 2023  MANAGEMENTS DISCUSSION AND ANALYSIS  The County of Modoc maintains three enterprise funds. The Modoc Medical Center Fund and the Waste Management Fund are major funds, while the Watermaster Fund is considered a nonmajor fund. All three of these funds are reported separately int the proprietary fund financial statements. Fiduciary Funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the Government-wide financial statements because the resources of those funds are not available to support the County's own programs. The Notes to Financial Statements. The notes provide additional information that is essential to fully Required Supplementary Information. In addition to the basic financial statements andaccompanying notes, this report also presents the Schedule of Changes in Net Pension Liability and Related Ratios, Schedule of the County's Proportionate Share in Net Pension Liability and Related Ratios, Schedule of Plan Contributions to Pension Plan, and Schedule of Changes in the Total Other Post-Employment Benefits (OPEB) Liability, as well as budgetary comparison schedules. The County adopts an annual appropriated budget for each of its funds. A budgetary comparison has been provided for the major  accounting used for fiduciary funds is much like that used for proprietary funds. understand the data provided in the government-wide. and fund financial statements.  funds to demonstrate compliance with this budget.  Government-Wide Financial Analysis  As noted earlier, net position may serve over time as a useful indicator of a government's financial position. In the case of the County of Modoc, assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources by $53,808,611 at the close of the 2022/2023 Fiscal Year. By far the largest portion of the County's net position reflects its investment in capital assets (e.g., land, buildings, machinery, and equipment), less any related debt used to acquire those assets that is still outstanding. The County uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the County of Modoc's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate  Net position increased by $13,560,239, from the previous year.  these liabilities.  (6)  Packet Pg. 99    6.a.b  COUNTY OF MODOC JUNE 30, 2023  MANAGEMENTS DISCUSSION AND ANALYSIS  An additional portion of the County's net position, $39,648,868, represents resources that are subject to external restrictions on how they may be used. The remaining portion of the County's net position, ($22,794,067) represents unrestricted net position deficit. Of this amount, ($9,115,953) is related to the net position deficit of the Hospital Enterprise Fund (Modoc Medical Center, Fund 550). This deficit balance was accumulated over more than a decade of losses attributed to the County Hospital. In 2012 ac district was formed that now funds the hospital; however, the pre-existing deficit balance in the County's Hospital Enterprise Fund remains the responsibility of the County, and therefore, is reported int the proprietary fund statements. A repayment plan is in effect. The net position also includes the Net  Pension Liability of $28,944,123 and the OPEB Liability of $2,755,013.  Statement of Net Position  Governmental, Activities FY2023 37,689,080 37,403,884 90,909,221 81,843,632 11,319,128 5,429,118 34,583,237 22,235,545 40,012,355 26,555,792 4,101,174 11,446,700 36,737,102 37,018,424 39,648,868 32,483,371 (18,271,150) (19,998,869) 58,114,820 $ 49,502,926  Business-Type Activities FY2023 216,708 (1,405,330) (6,334,718) 94,689 101,657 2,892,169 2,708,614 2,993,826 1,742 216,708 (4,522,917) (9,482,469)  Total Activities FY2023 37,905,788 37,631,799 89,503,891 75,508,914 11,413,817 5,530,775 37,475,406 24,944,159 43,006,181 29,410,209 4,102,916 11,552,788 36,953,810 37,246,339 39,648,868 32,483,371 (22,794,067) (29,481,338) -23  Varianoi % 36' 19 100 S 24 2 50 46' -64 -1 22 34  FY2022  FY2022 227,915 40,669 145,803 2,854,417 106,088 227,915  FY2022  Current and Other Assets Capital Assets Total Assets Deferred Outflows Current Liabilities Long-Term! Liabilities Total Liabilities Deferred Inflows Netl Investment in Capital Assets Restricted Unrestricted Total Net  53,220,141 $ 44,439,748 $ (1,622,038) $ (6,562,633) $ 51,598,103 $ 37,877,115  5,661,786 4,320,247  5,702,455 4,466,050  (4,306,209) $ (9,254,554) $ 53,808,611 $ 40,248,372  (7)  Packet Pg. 100    6.a.b  COUNTY OF MODOC JUNE 30, 2023  MANAGEMENTS DISCUSSION AND ANALYSIS  Governmental Activities. Governmental activities increased the County's net position by $8,611,894. Business activities increased the County's net position by $4,948,345 (please see note below regarding the transfer from Governmental activities to Business-type activities). Key elements of  this increase are as follows:  Changes in Net Position  Governmental Activities FY2023  Business-Type Activities FY2023 5,025,000  Total Activities FY2023 FY2022  Variance 12% 34% 5% 3% 25% 90% 31% 7% 33% 23% -7% -4% 4% 12% 10%  FY2022  FY2022  Revenues Chargesf for Services Operating Grants/Contributions Property Taxes Sales and Use Tax Miscellaneous Gain on Sale of CapitalA Assets Interest andl Investment Eamings Total Revenues Expenses General Govemment Public Protection Public Assistance Public Ways andF Facilities Health and Sanitation Education Recreation: and Cultural Services Interest onl Long-Term! Debt Waste Management Watermaster Total Expenses Increase (Decrease)! in Net Position Before Transfers Transfers Change in! Net Position NetF Position Beginning Prior Period Adjustments NetF Position Beginning, Restated Net Position Ending  2,011,879 $ 1,657,557 $ 1,314,157 $ 1,323,300 $ 3,326,036 $ 2,980,857  34,917,408 29,723,627 3,822,565 2,855,284 283,138 56,046 423,980 44,370,300 37,308,434 3,895,466 9,915,515 8,107,284 6,258,174 7,250,732 223,715  25,000 39,942,408 29,748,627  3,655,392 2,783,930 226,313 29,423 (767,808) 3,633,337 7,481,756 6,592,335 6,733,833 7,532,695 221,903 67,249 2,296  3,822,565 2,855,284 283,138 56,046 322,800 3,895,466 9,915,515 8,107,284 6,258,174 7,250,732 223,715 1,241,158 155,994  3,655,392 2,783,930 226,313 29,423 (892,547) -136% 3,633,337 7,481,756 6,592,335 6,733,833 7,532,695 221,903 -100% 67,249 233% 2,296 -100% 1,192,247 139,089 4,935,255 175% 4,935,255 175%  (101,180) 6,237,977  (124,739)  1,223,561 50,608,277 38,531,995  1,241,158 155,994 1,397,152 4,840,825 107,520 4,948,345  1,192,247 139,089 1,331,336 37,048,038 33,596,740 (107,775) 13,560,239 131,305 23,530 13,560,239  35,650,886 32,265,404 8,719,414 (107,520) 8,611,894 49,502,926 44,591,201  5,043,030 (131,305) 4,911,725  (9,254,554) (9,728,084) 40,248,372 34,863,117  15% 15% 35%  49,502,926 44,591,201 (9,254,554) (9,728,084) 40,248,372 34,863,117 $5 58,114,820 $ 49,502,926 $ (4,306,209) $ (9,704,554) $ 53,808,611 $ 39,798,372  (8)  Packet Pg. 101    6.a.b  COUNTY OF MODOC JUNE 30, 2023  MANAGEMENTS DISCUSSION AND ANALYSIS  Total revenues increased by $12,076,282, with Charges for Services, Operating Grants and Contributions, Property Taxes, Sales and Use Taxes and Gain of Sale of Capital Assets up $10,804,110, and Miscellaneous and Interest & Investment Earnings increased by Governmental Activities expenses increased by $3,385,482. Decreases occurred in most The Change in Business activities net position is due primarily to the transfer from the General Fund covering more than just the negative interest amounts during this fiscal year.  $1,272,172.  categories excluding Public Protection.  Revenue by Source - Governmental Activities  FY2022/2023  Miscellaneous; 283,138;Gain on Sale of Capital  1%  Assets; 56,046;0%  Sales and Usel Tax;. 2,855,284;6%  Charges for Services; $2,011,879;5%  Property Taxes; 3,822,565;9%  Operating Grants/Contributions; 34,917,408;79%  The largest portion of revenue received by the County comes from Federal and State sources (approximately 79%). The next largest sources came from Property Taxes (9%). Only approximately 13% of total county revenue received is discretionary (not dedicated at the source of funding to  particular services/programs),  (9)  Packet Pg. 102    6.a.b  COUNTY OF MODOC JUNE 30, 2023  MANAGEMENTS DISCUSSION AND ANALYSIS  Expenses and Program Revenue = Governmental Activities  FY2022/2023  $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000  General Public Protection Public Ways and Public Assistance Healtha and Recreation: and Education  Government  Facilities Expenses Revenues  Sanitation CulturalServices  * The above chart excludes non-program (general) revenues such as property taxes and investment income. Expenses do not include special items in order to provide a more  consistent comparison of actual expenses.  Business-type activities. Three of Modoc County's funds are classified as Business-type activities: The Waste Management Fund, Modoc Medical Center Fund and the Watermaster Fund. The Waste Management Fund consists of the operation of a landfill and ten transfer stations. The county contracts with a private company to provide curbside pickup, operate the transfer stations and transport waste from the transfer sites to a larger landfill in Lockwood, Nevada. Annual expenses also The Watermaster Fund consists of activities related to Watermaster services in the central and eastern The Modoc Medical Center Fund was formerly used for operation of the County Hospital (Modoc Medical Center). In 2012 operation of the hospital was transferred to a newly formed district (Last Frontier Healthcare District). The remaining deficit balance in the enterprise fund is the responsibility of the County General Fund. Ar repayment plan, developed in April of 2012,includes annual transfers from  include post-closure costs for four closed landfills.  portions of the County.  $550,000 (minimum) to $800,000 (maximum) to decrease that deficit cash balance.  (10)  Packet Pg. 103    6.a.b  COUNTY OF MODOC JUNE 30, 2023  MANAGEMENTS DISCUSSION AND ANALYSIS  Financial Analysis of the Government's Funds with finance-related legal requirements.  As noted earlier, the County of Modoc uses fund accounting to ensure and demonstrate compliance Governmental funds. The focus of the County of Modoc's governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the County's financing requirements. In particular, unreserved (i.e. spendable) fund balance may serve as a useful measure of a government's net resources available for spending at the  end of the fiscal year.  Fund Balance Designations - Governmental Funds  FY2022/2023 Major Funds Mental Social Health Services  Non-major Other Governmental Funds  General Fund  Public ARPALocal Other Health Recovery Public Safety SRF  Roads 13,879 $ 1,216,097 $  Total 1,238,749 2,116,970 6,628,115 7,568,419 13,360,789 573,181 6,535,981  Fund Balances Nonspendable: Inventory andF Prepaids Advancest to OtherF Funds 2,116,970 Restrictedf for: Public Assistance Public Ways andF Facilities Healtha ands Sanitation Various Purposes Committedf for: Public Protection Assigned: Unassigned:  7,823 $ 950 $ 6,628,115  7,568,419  8,764,081  4,590,215  6,493  2,311,920 5,075,946 3,463,411 10,851,277  573,181  6,535,981  Total Fund Balances $ 8,666,830 $8,784,516 $8 8,764,081 6,635,938 $ 4,591,165  6,493 2,885,101 5,075,946 3,463,411 48,873,481  As of the end of the current fiscal year, the County of Modoc's governmental funds reported combined ending fund balances of $48,873,481, an increase of $8,294,143. Of this amount, $3,355,719 is non-spendable (i.e. inventory and long-term advances between funds to cover deficit cash balances, primarily in the Modoc Medical Center Fund). $38,408,600 is restricted for specific programs and projects.Most of the restrictions are imposed by other governments which are the source of the funding, and therefore those fund balances are available to fund ongoing programs and projects in the special funds below. $573,181 has been committed by the Board of Supervisors for a potential new jail, and Approximately 89% of the total fund balance is available to meet the County's current and future needs. While $3,355,719 is considered non-spendable and $573,181 has been committed at June 30, 2023, cash flow procedures are in place to ensure restricted funds (i.e. program funds) are available as General Fund The General Fund is the general operating fund of the County of Modoc. The General Fund balance increased $932,244 during the 2022/23 Fiscal Year. General Fund expenditures exceeded revenues by $801,081 and net transfers in were $1,733,326. As a measure of the General Fund's liquidity, although the ending fund balance is a positive $8,666,830, $2,130,849, was considered non-spendable, the majority of which is the long-term advance to the hospital enterprise fund.  there is a balance of $6,535,981, attributed to the unassigned fund balance.  needed.  (11)  Packet Pg. 104    6.a.b  COUNTY OF MODOC JUNE 30, 2023  MANAGEMENTS DISCUSSION AND ANALYSIS  Roads Fund The Roads fund balance decreased by $849,155 from the prior year. Of the $8,784,516 total fund balance, $1,216,097 represents inventory values, and $347,249 represents advances to other funds. As a measure of the Roads fund's liquidity it may be useful to compare total fund balance to total fund expenditures. The total fund balance represents 119% of total Roads Fund Mental Health Fund The Mental Health fund balance increased $826,719 from the prior year. Of the $8,764,081 total fund balance, $393,747 represents advances to other funds. As a measure of the Mental Health fund's liquidity it may beuseful to compare total fund balance to total fund expenditures. Social Services Fund The Social Services fund balance increased by $778,956. Of the $6,635,938 total fund balance, $7,823 represents prepaid items and $308,076 represents advances to other funds. As a measure of the Social Services Fund's liquidity it may be useful to compare total fund balance to total fund expenditures. The total fund balance represents 91% of total Social Services Fund Public Health Fund The Public Health fund balance increased $928,643 from the prior year. Ofthe $4,591,165 total fund balance, $181,689 represents advances to other funds. As a measure of the Public Health Fund's liquidity it may be useful to compare total fund balance to total fund expenditures. ARPA Local Recovery Fund The ARPA Local Recovery fund balance stayed the same from the prior Other Public Safety Fund_The Other Public Safety fund balance increased by $338,639. Of the total $2,885,101 total fund balance, $2,311,920 is restricted while $573,181 is committed to Public Other Special Revenue Fund The Other Special Revenue fund balance increased by $3,148,506. Of Nonmajor Governmental Funds Nonmajor governmental fund balances increased by $491,281 from Proprietary Funds The County of Modoc's proprietary funds provide the same type of information Total net position deficit of the enterprise funds at the end of the year amounted to $(4,306,209), an increase (reduction of deficit) of $4,948,345 from prior year. This change is predominately due to the  expenditures.  The total fund balance represents 204% of total Mental Health Fund expenditures.  expenditures.  The total fund balance represents 102% of total Public Health Fund expenditures.  year. The reported fund balance available is $6,493.  Protection.  the total $5,075,946 total fund balance, $5,075,946 is restricted to various purposes. the prior year. The entire $3,463,411 fund balance is restricted for various purposes.  found in the government-wide financial statements, but in more detail.  General Fund transferring additional monies toward the Hospital deficit.  General Fund Budgetary Highlight  General Fund budgeted expenditures exceeded actual expenditures by $1.8 million, while budgeted  revenues exceeded actual revenues by $330 thousand.  (12)  Packet Pg. 105    6.a.b  COUNTY OF MODOC JUNE 30, 2023  MANAGEMENTS DISCUSSION AND ANALYSIS  Capital Asset and Debt Administration  Capital assets The County of Modoc's investment in capital assets for its governmental and Business- type activities as of June 30, 2023, amounts to $36,953,810 (net of accumulated depreciation). This investment in capital assets includes land, Dulidings/structures, improvements to land and structures, machinery and equipment, roads, and bridges. The County's total investment in capital assets (net depreciation) decreased by $292,529 from the prior year. During the fiscal year 2022/2023, total capital expenditures were $3,925,957, including: equipment additions of $726,932, improvement infrastructure improvements of $2,898,919. During the same period, the County disposed of $181,737 in equipment. Additional information on the County of Modoc's capital assets can be found in Note 1(1) and Note 5 of Long-term liabilities The long-term liabilities of the County include liabilities for compensated absences, claims liability, financed purchases, lease liability, other post-employment benefits, closure The County of Modoc's total debt increased by $12,486,247 during the current fiscal year. The key Additionally, the breakdown of the increase Net Pension Liability is as follows: The Miscellaneous Plan has a Net Pension Liability of $22,529,095; and the Safety Plan (including PEPRA) has a Net Pension Additional information on the County of Modoc's long-term liabilities can be found in Notes 6,7,8, 10,  this report.  and post-closure landfill costs, and the net pension liability. factors int the change were increases in net pension liability.  Liability of $6,415,028. and 12 of this report. Requests for Information  The financial report is designed to provide a general overview of the County of Modoc's finances for all those with an interest in the government's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the  County of Modoc, Auditor/Controller Office, 108 E. Modoc Street, Alturas, CA 96101.  (13)  Packet Pg. 106    6.a.b  BASIC FINANCIAL STATEMENTS  Packet Pg. 107    6.a.b  COUNTY OF MODOC STATEMENT OF NET POSITION JUNE 30, 2023  Primary Government Business-Type Activities 6,650 (3,990,830) 47,071 169,637 (1,405,330) 94,689 94,689 44,596  Governmental Activities 5,943,120 391,602 1,216,097 3,990,830 22,652 4,967,239 1,328,413 35,480,708 879,959 90,909,221 1,511,907 9,807,221 11,319,128 2,648,305 1,682,957 477,057 252,728 144,022 216,316 7,733 920,460 1,834,759 342,182 83,524 2,755,013 28,647,299 40,012,355 3,379,860 721,314 4,101,174 36,737,102 102,246 4,557,471 2,784,540 6,796,907 9,768,807 15,201,491 396,741 40,665 (18,271,150) 58,114,820  Component Unit 428,658 83,938  Total 5,949,770 391,602 1,216,097 22,652 4,967,239 1,375,484 35,650,345 879,959 89,503,891 1,511,907 9,901,910 11,413,817 2,692,901 1,682,957 477,057 252,728 144,022 216,316 57,061 7,733 920,460 1,834,759 342,182 83,524 2,595,345 2,755,013 28,944,123 43,006,181 3,379,860 723,056 4,102,916 36,953,810 102,246 4,557,471 2,784,540 6,796,907 9,768,807 15,201,491 396,741 40,665 (22,794,067) 53,808,611  ASSETS Cash: andI Investments Receivables: Accounts and Other Receivables Taxes Receivable Inventory Internal Balances Prepaidi Items Deposits with Others CapitalA Assets: CapitalA Assets notE Being Depreciated Capital Assets! Being Depreciated, Net Rightt tol Use AssetsE Being Amortized, Net Total Assets DEFERRED OUTFLOW OFF RESOURCES Deferred Outflow ofF Resources OPEB Deferred Outflow ofF Resources- Pension Plans Total Deferred Outflows LIABILITIES Accounts Payable Unearned Revenue Long-Term Liabilities: Due Within One) Year: Compensated. Absences Claims Liability Leasel Liability SBITAI Liability Closure/Postciosure Care Costs Other Post-Employment Benefits Due Beyond One) Year: Compensated/ Absences Claimsl Liability Leasel Liability SBITAI Liability Closure/Postclosure Care Costs Other Post-Employment Benefits Net Pensionl Liability Total Liabilities DEFERREDI INFLOWS OF RESOURCES DeferredI Inflows ofF Resources OPEB DeferredI Inflows ofF Resources- Pension Plans Total DeferredI Inflows NET POSITION Net Investmenti in CapitalA Assets Restricted For: Capital Improvements andA Acquisitions General Government Public Protection PublicA Assistance Public Ways andF Facilities Health and Sanitation Education Recreation and Cultural Services Modoc County Children and Families Commission Unrestricted Total Net Position (Deficit)  36,688,601 $ 2,362,142 $ 39,050,743 $  512,596 48,414 48,414 57,036 11,404  57,061  2,595,345 296,824 2,993,826 1,742 1,742 216,708  150,088 218,528 2,279 2,279  340,203 340,203  (4,522,917) (4,306,209)  See accompanying Notes to Basic Financial Statements.  (14)  Packet Pg. 108    6.a.b  COUNTY OF MODOC STATEMENT OF ACTIVITIES YEAR ENDED JUNE 30, 2023  Program Revenues Fees, Fines and Operating  Net Revenue (Expense) and Change in! Net Position  Capital  Charges for Grants and Grants and Governmental Business-Type Services Contributions Contributions Activities  Component Unit  Expenses 9,915,515 6,258,174 8,107,284 7,250,732 223,715 35,650,886  Activities  Total $ 1,725,713 (5,821,424) 1,491,462 345,466 3,741,196 (223,715) 19,703 1,278,401 5,000,000 (131,861) 73,866 4,942,005 6,220,406  Govermental. Activities: General Government Public Protection Public Ways and Facilities Public Assistance Health and Sanitation Recreation and Cultural Services Education Total Govemmental Activities Business-Type Activities: Modoc Medical Center Waste Management Watermaster Total Business-Type Activities Total Primary Government Component Unit  3,895,466 $ 1,247,770 $ 4,373,409 $  1,725,713 $ (5,821,424) 1,491,462 345,466 3,741,196 (223,715) 19,703 1,278,401  315,437 58,599 48,077 336,321 5,675 2,011,879 34,917,408  3,778,654 7,691,037 8,404,673 10,655,607 14,028  5,000,000 25,000 5,025,000 $ 325,938  5,000,000 (131,861) 73,866 4,942,005 4,942,005  1,241,158 155,994 1,397,152 413,441 Taxes: Property Taxes Other Taxes Investment Income Other Gain on Sale of Capital Assets Transfers Total General Revenues and Transfers Change in Net Position Net Position (Deficit), Beginning of Year Net Position (Deficit), End of Year  1,084,297 229,860 1,314,157  37,048,038 $ 3,326,036 $ 39,942,408 $  1,278,401  $ (87,503)  3,822,565 2,855,284 423,980 283,138 56,046 (107,520) 7,333,493 8,611,894 49,502,926  3,822,565 2,855,284 322,800 283,138 56,046  (101,180) 107,520 6,340 7,339,833 4,948,345 13,560,239 (9,254,554) 40,248,372  3,365 109,305 112,670 25,167 315,036  58,114,820 $ (4,306,209) 53,808,611 $ 340,203  See accompanying Notes to Basic Financial Statements.  (15)  Packet Pg. 109    6.a.b  COUNTY OF MODOC GOVERMENTAL FUNDS BALANCE SHEET JUNE 30, 2023  Major Funds Social  Nonmajor Other Governmental Funds 96,935  ARPALocal Other  General Fund Roads Mental Health Services Public Health Recovery Public Safety SRF  Total 121,751 5,943,120 391,602 1,216,097 22,652 4,967,239 175,429 2,057,935 163,303 3,990,577  ASSETS Cash and Investments Accounts and Other Receivables Taxes Receivable Inventory Prepaid Items Deposits with Others Due from Other Funds Advances to other funds Total Assets LIABILITIES ANDI FUND BALANCES LIABILITIES Accounts Payable Unearned Revenue Due to Other Funds Total Liabilities DEFERRED INFLOWS OF RESOURCES Unavailable Revenue FUND BALANCES (DEFICITS) Nonspendable Restricted Committed Unassigned Total Fund Balances Total Liabilities, Deferred Inflows of Resources and Fund Balances  528,235 $ 6,562,299 $ 7,419,424 $ 5,811,471 $ 3,454,867 $ 1,640,787 $ 3,171,782 $ 5,025,549 $ 3,074,187 $ 36,688,601  1,172,632 929,454 391,602 1,216,097 13,879 4,967,239 1,009,473 16,872 394,590 2,116,970 347,249 393,747  885,605  590,295 1,340,983 7,823 288,257 308,076  805,465  950 63,735 181,689  135 109,444 136,952 342,591  10,200,030 $ 9,071,971 9,093,366 7,005,922 5,042,224 1,640,787 4,114,334 5,574,519 3,534,670 55,277,823  1,444,205 $ 247,520 $ 237,622 $ 220,852 $ 283,775 $  99,354 $ 60,200 $ 54,777 $ 2,648,305  48,663 100,469 369,984  1,634,294  1,682,957 16,482 2,057,682 71,259 6,388,944  88,995 1,533,200  39,935 287,455  91,663 329,285  167,284  1,129,879 422,975  451,059 1,634,294 1,229,233 483,175  15,398  15,398 3,355,719 573,181 6,535,981  2,130,849 1,216,097 6,535,981  7,823  950  7,568,419 8,764,081 6,628,115 4,590,215  6,493 2,311,920 5,075,946 3,463,411 38,408,600 6,493 2,885,101 5,075,946 3,463,411 48,873,481  573,181  8,666,830 8,784,516 8,764,081 6,635,938 4,591,165  10,200,030 $ 9,071,971 $ 9,093,366 $ 7,005,922 $ 5,042,224 $ 1,640,787 $ 4,114,334 $ 5,574,519 $ 3,534,670 $ 55,277,823  See accompanying Notes to Basic Financial Statements.  (16)  Packet Pg. 110    6.a.b  COUNTY OF MODOC JUNE 30, 2023  RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TOTHE STATEMENT OF NET POSITION  Total Fund Balances Governmental Funds Balance Sheet Amounts reported for governmental activities ini the Statement of Net Position are different because: Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds. Capital assets not being depreciated Capital assets being depreciated, net of accumulated depreciation Right to use assets being amortized, net of accumulated amortization Long-term liabilities applicable to governmental activities are not due and payable in the current period, and accordingly, are not reported as governmental fund liabilities. All liabilities (both current and long-term)  48,873,481  1,328,413 35,480,708 879,959  are reported int the Statement of Net Position. Compensated Absences Claims Liability Lease Liability SBITAI Liability Laborers International Pension Fund Accrued Other Postemployment Benefits (OPEB) Net Pension Liability  (1,397,517) (2,087,487) (486,204) (299,840) (2,762,746) (28,647,299) 11,319,128 (4,101,174) 58,114,820  Deferred Outflows Related to the Net Pension Liability and OPEB Deferred Inflows Related to the Net Pension Liability and OPEB Net Position of Governmental Activities Statement of Net Position  See accompanying Notes to Basic Financial Statements.  (17)  Packet Pg. 111    6.a.b  COUNTY OF MODOC YEAR ENDED JUNE 30, 2023  STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES  Major Funds Social Public ARPALocal Other Services Health $ $ $ 5,507 13,993 34 58,047 91,973 61,993 31,136 25,330 149,164 40,309 15,204 210 39,984 8,181 7,717  Nonmajor Other Governmental Funds 57,805 $ 273,846 $ 6,677,849 949,054 4,152,608 1,430,435 35,101,162 1,592 14,474 22,530 26,820 204,611 6,596 38,799 1,721 13,451  General Fund Roads 6,346,198 $ 131,684 556,953 90,632 602,945 175,209  Mental Health  Recovery Public Safety SRF $  Total  REVENUES Taxes Intergovernmental License and Permits Fines and Forfeiture Use of Money and Property Charges for Services Other Revenue Total Revenues EXPENDITURES Current: General Government Public' Ways and Facilities Public Protection Health and Sanitation Public Assistance Education Recreation: and Cultural Services Capital Outlay Debt Service: Principal Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures OTHER FINANCING SOURCES (USES) Transfers In Transfers Out Lease & SBITA Issuance Sale of Capital Assets Total Other Financing Sources (Uses) Net Changei in Fund Balances Fund Balances at Beginning of Year Fund Balances at End ofYear  3,391,374 7,140,450 5,171,482 8,074,444 4,791,315  41,955 194,731 1,157 595,148 31,834 597,046 170,587 1,048,934 36,665 283,138  11,294,995 7,229,544 5,452,603 8,184,927 4,859,399  998,665 4,491,396 1,986,479 44,498,008  3,331,696 14,434 6,146,774 7,656,299 699,962 158,638 458,735 291,094 (1,315,863) 1,082,770 2,062,792 458,735 56,046 932,244  673,587 964 4,006,247 & 103,941 6,265,149 60,740 612,825 8,420,478 8,112,361 206,580 631,311 8,649,741 83,974 83,974 650 159,288 477,661 16,035 455,153 537,429 7,867,956 42,343 2,649,203 (88,491) (2,756,723) a 477,661 a 56,046 de  90,614  4,480,619  3,631,742  7,111,888 18,926 73,637  48,102 923,882 190,322  26,285  12,610,858 6,146,774 4,528,721 7,204,451 3,658,027  90,614 941,557 1,449,050 36,630,052  980,476 1,201,372 63,096 232,477 18,926 778,956  908,051 3,549,839 983 34,665 (570,395) (435,998)  22,525  (329,466) (256,140) (287,485) (283,542) (505,206) 2,248,107 (233,615) (97,163) (201,520) (272,729) 7,734,586 7,935,361 7,937,362 5,856,982 3,662,522  (569,412) (401,333) (46,148) 426,187 338,639 3,148,506 6,493 2,546,462 1,927,440 2,972,130 40,579,338  849,155  826,719  928,643  491,281 8,294,143  8,666,830 8,784,516 8,764,081 6,635,938 4,591,165 $ 6,493 2,885,101 5,075,946 3,463,411 $48,873,481  See accompanying Notes to Basic Financial Statements.  (18)  Packet Pg. 112    6.a.b  COUNTY OF MODOC THE STATEMENT OF ACTIVITIES YEAR ENDED JUNE 30, 2023  RECONCILIATION OF THE STATEMENT REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS1 TO  Net Change in Fund Balance Total Governmental Funds Amounts reported for the governmental activities in the Statement Governmental funds report capital outlays as expenditures. However, int the statement of activities, the costs of those assets is allocated over their estimated useful lives and reported as depreciation expense.  8,294,143  of Activities are different because:  Acquisition of Capital Assets Disposal of Capital Assets Depreciation Expense Amortization Expense  4,387,024 (13,207) (4,100,287) (366,410)  (92,880)  Some revenues reported in the statement of activities will not be collected for several months after the County's year end and do not provide current financial resources and therefore, are not reported as revenues in the Some expenses reported in the statement of activities do not require the use of current financial resources and therefore are not reported  governmental funds.  (183,754)  as expenditures in the governmental funds. Change in Compensated. Absences Change in Claims Liability Issuance of New Lease & SBITAS' Lease & SBITAS' Liability Payments Change in Net Pension Liability  (184,316) (294,155) (477,661) 455,153 534,015 561,349  Change in Accrued Other Postemployment Benefits (OPEB) Change in Net Position of Governmental Activities  594,385 8,611,894  Statement of Activities  See accompanying Notes to Basic Financial Statements.  (19)  Packet Pg. 113    6.a.b  COUNTY OF MODOC JUNE 30, 2023  PROPRIETARY FUNDS = STATEMENT OF NET POSITION  Business-Type Activities Major Funds Modoc Medical Waste Center Management $ 6,650 90,144 16,571 91,718 1,896,193 36,589 36,589 36,822 57,061 2,595,345 114,695 2,804,009 1,742 1,742 108,289 (981,258)  Nonmajor Watermaster  Total 6,650 125,375 47,071 169,637 2,710,875 94,689 94,689 44,596 57,061 4,115,952 2,595,345 296,824 7,110,031 1,742 1,742 216,708 (4,522,917)  Current Assets Cash and Investments Accounts and Other Receivables Due from Other Funds Advances to Other Funds Noncurrent Assets Capital Assets: Capital Assets not being Depreciated Capital Assets being Depreciated, Net Total Assets Deferred Outflows Pension Related Deferred Outflows Total Deferred Outflows Current Liabilities Accounts Payable Closure/Postclosure Care Costs Noncurrent Liabilities Advances From Other Funds Closure/Postclosure Care Costs Net Pension Liability Total Liabilities Deferred Inflows Pension Related Deferred Inflows Total Deferred Inflows Net Position Investment in Capital Assets Unrestricted Total Net Position (Deficit)  $ 1,691,110 $ 671,032 $ 2,362,142  35,231 30,500 77,919 814,682 58,100 58,100 7,774  4,115,952 4,115,952  182,129 190,070  108,419 574,293  (4,115,952)  (4,115,952) $ (872,969) $ 682,712 $ (4,306,209)  See accompanying Notes to Basic Financial Statements.  (20)  Packet Pg. 114    6.a.b  COUNTY OF MODOC CHANGES IN NET POSITION YEAR ENDED JUNE 30, 2023  PROPRIETARY FUNDS - STATEMENT OF REVENUES, EXPENSES, AND  Business-Type Activities Major Funds Modoc Medical Waste Center Management $ 658,775 1,084,297 77,995 89,660 1,065,032  Nonmajor Watermaster  Total 658,775 1,314,157 200,139 94,592 1,065,309 6,170 4,213 5,204 11,207 10,318 1,397,152 (82,995) 5,025,000 (101,180) 4,923,820 4,840,825 133,969 (26,449) 4,948,345 (9,254,554) (4,306,209)  Operating Revenues Charges for Services Other Revenues Total Operating Revenues Operating Expenses Salaries and Benefits Services and Supplies Professional Services Insurance Repairs and Maintenance Utilities Depreciation Other  $ 425,522 $ 229,860 $ 655,382  229,860 122,144 4,932 277 6,170 4,213 5,204 2,736 10,318 155,994 73,866 12,478 12,478 86,344 (12,223) 74,121 608,591 682,712  8,471 1,241,158 (156,861) 25,000 20,310 45,310 (111,551) (14,226) (125,777) (747,192)  Total Operating Expenses Operating Income (Loss) Nonoperating Revenues (Expenses) Intergovemmental Investment Income Total Nonoperating Revenues (Expenses) Net Income (Loss) before Transfers Transfers In Transfers Out Change in Net Position Net Position (Deficit) at Beginning of Year Net Position (Deficit) at End of Year  5,000,000 (133,968) 4,866,032 4,866,032 133,969 5,000,001 (9,115,953) (4,115,952) $ (872,969)  See accompanying Notes to Basic Financial Statements.  (21)  Packet Pg. 115    6.a.b  COUNTY OF MODOC YEAR ENDED JUNE 30, 2023  PROPRIETARY FUNDS - STATEMENT OF CASH FLOWS  Business-Type Activities Major Funds Modoc Medical Waste Center Management $ (1,136,926) (74,788) (127,884) (14,226) 261,321 86 25,000 272,181 20,310 20,310 164,607 1,526,503  Nonmajor Watermaster (33,521) (159,667) 36,672 (12,223) 87,243 1,021 76,041 12,478 12,478 125,191 545,841  Total (1,170,447) (234,455) (91,212) 107,520 (4,651,437) 1,107 5,025,000 482,190 (101,180) (101,180) 289,798 2,072,344  Cash Flows from Operating Activities: Cash Received from Customers Cash Payments to suppliers for Goods and Services Cash Payments for Employee Services Net Cash Provided (Used) by Operating Activities Cash Flows from Noncapital Financing Activities: Transfers (to)f from Other Funds Advances (to)f from Other Funds Due (to)f from Other Funds Grant received from Other Governments Net Cash Provided by Noncapital Financing Activities Cash Flows from Investing Activities: Interest on Investments  $ 1,083,830 $ 229,860 $ 1,313,690  133,969 (5,000,001) 5,000,000 133,968 (133,968) (133,968)  Net Cash Used by Investing Activities Net Increase (Decrease) in Casha and Cash Equivalents Cash and Cash Equivalents at Beginning of Year Cash and Cash Equivalents atE End of Year Reconciliation of Operating Income (Loss)t to Net Cash Provided by (Used)f for Operating Activities: Operating Income (Loss) Adjustments to Reconcile Operating Income tol Net Income (Loss) Provided by Operating Activities: Depreciation (Increase) Decrease in/ Accounts Receivable (Increase) Decrease in! Deferred Outflows Increase (Decrease) in Accounts Payable Increase (Decrease) in Compensated. Absences Increase (Decrease) in Closure/Postclosure Care Increase (Decrease) in! Net Pension Liability Increase (Decrease)i in! Deferred Inflows Total Adjustments Net Cash Provided (Used) by Operating Activities  $ 1,691,110 $ 671,032 $ 2,362,142  $  $ (156,861) $ 8,471 (467) (23,503) (60,552) 78,318 59,103 (32,393) 28,977 (127,884) $  73,866 $ (82,995) 2,736 (30,517) (2,407) 64,947 (71,953) (37,194)  11,207 (467) (54,020) (62,959) 78,318 124,050 (104,346) (8,217)  Costs  36,672 $ (91,212)  See accompanying Notes to Basic Financial Statements.  (22)  Packet Pg. 116    6.a.b  COUNTY OF MODOC JUNE 30, 2023  FIDUCIARY FUNDS - STATEMENT OF FIDUCIARY NET POSITION  Investment Trust $ 24,391,410  Custodial $ 1,761,416 76,893 299,586 2,137,895 709,635 1,433,653 2,143,288 (5,393)  ASSETS Cash and Investments Due from Other Governments Taxes Receivable Prepaid Expenses Interest Receivable Total Assets LIABILITIES Accounts Payable Due to Other Governments Total Liabilities NET POSITION  8,246 24,399,656 212,132 212,132 $ 2 24,187,524 $  Held in Trust for Investment Pool Participants  See accompanying Notes to Basic Financial Statements.  (23)  Packet Pg. 117    6.a.b  COUNTY OF MODOC YEAR ENDED JUNE 30, 2023  FIDUCIARY FUNDS - STATEMENT OF CHANGES OF FIDUCIARY NET POSITION  Investment Trust $ 43,166,298 181,426 43,347,724 36,070,867 36,070,867 7,276,857 16,910,667 24,187,524  Custodial $ 4,230 20,846,045 830,734 (51,389) 5,110,595 26,740,215  Additions  Contributions to Investment Pool Property Taxes Collected Fees, Fines, and Charges Net Investment Earnings Other Contributions Total Additions Deductions  Distribution to Pooled Participants Fees, Fines, and Charges Distributed Property Taxes Distributed Total Deductions Change in Net Position Net Position, Beginning of the Year Net Position, End of the Year  509,257 26,236,351 26,745,608 (5,393) (5,393)  See accompanying Notes to Basic Financial Statements.  (24)  Packet Pg. 118    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  The financial statements of the County of Modoc, California (the County) have been prepared in conformity with accounting principles generally accepted in the United States of America (GAAP) as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The significant County accounting policies are  described below. A. Reporting Entity  The County of Modoc, California is a legal subdivision of the state of California and was incorporated on February 17, 1874 under the general laws of the state of California. The county's powers are exercised through an elected five-member Board of Supervisors (the Board), which, as the governing body is responsible for the legislative and executive control of the County. The County provides a broad range of services including: General Government (Administration), Public Ways and Facilities (Roads and Airports), Public Protection (Sheriff, Probation and County Jail), Health and Sanitation (Mental Health and Public Health), Public Assistance (CalWORKs and Social Services), Education (Library) As required by GAAP, these financial statements present the County of Modoc and its component units, entities for which the County is considered to be financially accountable. The County is considered to be financially accountable for an organization ifthe County appoints a voting majority of that organization's governing body and the County is able to impose its will on that organization or there is a potential for that organization to provide specific financial benefits to or impose specific financial burdens on the County. The County is also considered to be financially accountable for an organization if that organization is fiscally dependent (i.e. it is unable to adopt its budget, levy taxes, set rates or charges, or issue bonded debt without approval from the County). In certain cases, other organizations are included as component units if the nature and significance of their relationship with the County are such that their exclusion would cause the County's financial statements to be misleading or incomplete. The The Adin Lighting, Bidwell Lighting, Canby Lighting, Cedarville Lighting, Eagleville Lighting and Air Pollution Control Districts and Hafer Hills CSA are special districts that are governed by the Board. As the Board is the governing body, these entities have The Modoc County Children and Families First Commission (Commission) was established in December 1998, under the authority of the California Children and Families First Act of 1998 and sections 130100, et seq., of the Health and Safety Code. The Commission accounts for receipts and disbursements of California Children and Families First Trust Fund allocations and appropriations to the Commission.  and Recreation and Cultural Services (Museum).  County's component units are as follows:  been blended with the activities of the County.  (25)  Packet Pg. 119    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)  A. Reporting Entity (Continued)  The Commission is a discretely presented component unit as the County Board appoints the members of the Commission's governing body and can remove appointed members at will. The Commission is presented as a discretely presented component unit in the  financial statements.  B. Government-Wide and Fund Financial Statements  The basic financial statements of the County are composed of the following:  Government-wide financial statements Fund financial statements Notes to the basic financial statements Required Supplementary Information  The government-wide financial statements are prepared using the accrual basis of accounting and the economic resources measurement focus. The government-wide financial statements include capital assets, long-term liabilities, depreciation and The statement of net position and statement of activities display information about the primary government (the County) and its component units. These statements distinguish between the governmental and business-type activities of the County. Direct expenses are those that are specifically associated with a program or function and are clearly identifiable to a particular function. Program revenues include 1) charges paid by the recipients of goods or services offered by the programs and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are The accounts of the County are organized on the basis of funds. A fund is defined as an independent fiscal and accounting entity wherein the operations of each fund are accounted for in a separate set of self-balancing accounts that records resources, related liabilities, obligations, reserves and equities segregated for the purpose of carrying out specific activities or attaining certain objectives in accordance with special  accumulated depreciation.  presented instead as general revenues.  regulations, restrictions or limitations.  (26)  Packet Pg. 120    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)  B. Government-Wide and Fund Financial Statements (Continued)  The governmental fund financial statements are prepared under the modified accrual basis of accounting and the current financial resources measurement focus. The proprietary and fiduciary fund financial statements are prepared using the accrual basis of accounting and the economic resources measurement focus. They provide information about the County's funds, including fiduciary funds and component units. Separate statements for each fund category governmental, proprietary and fiduciary are presented. The emphasis of fund financial statements is on major governmental and enterprise funds; each is displayed in a separate column. All remaining governmental and enterprise funds are separately aggregated and reported as nonmajor governmental Because the governmental fund financial statements are presented on a different measurement focus and basis of accounting than the government-wide financial statements, a reconciliation is presented which explains the adjustments necessary to reconcile fund financial statements to the government-wide financial statements. Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Nonoperating revenue; such as subsidies and investment earnings, result from non-exchange transactions or ancillary activities. Operating expenses, including salaries and benefits, services and supplies, and depreciation, represent the costs of providing goods and services to customers. Nonoperating expenses are those expenses such as losses from disposal of capital assets and interest expense that do not result from the principal Deferred outflows of resources are a consumption of net position that is applicable for a future reporting period. Deferred inflows of resources are an acquisition of net position  and nonmajor enterprise funds.  activity of the fund but from secondary or auxiliary activities.  that is applicable to a future reporting period.  The following is a summary of the fund types utilized by the County:  Governmental Fund Types  1. The General Fund is the general operating fund of the County. All general tax revenues and other receipts that are not allocated by law or contractual agreement to some other fund are accounted for in this fund. Expenditures of this fund include the general operating expenses and capital improvement costs which are not paid 2. Special Revenue Funds are used to account for the proceeds of specific revenue sources that are restricted by law or administrative regulation to be accounted for in  through other funds. separate funds.  (27)  Packet Pg. 121    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)  B. Government-Wide and Fund Financial Statements (Continued)  Governmental Fund Types (Continued)  3. Debt Service Funds are used to account for the accumulation of resources for and 4. Capital Projects Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities other than those financed by  the payment of long-term debt principal and interest.  Proprietary Fund Types.  The County reports the following major governmental funds:  General Fund - To account for all of the general revenues of the County not specifically levied or collected for other County funds and for expenditures related to the rendering Roads = To account for revenues and expenditures restricted to the maintenance of the County's roads. This fund includes revenues collected from the highway user's tax. Mental Health - This fund is used to account for financial resources restricted for the maintenance and well-being of the County's constituents. Financial resources include Social Services - This fund is used to account for financial resources restricted for public Public Health - This fund is used to account for revenues and expenditures related to ARPA Local Recovery - This fund is used to account for revenues and expenditures related to funds received by the County from the American Rescue Plan Act of 2021 Other Public Safety This fund is used to account for revenues and expenditures Other Special Revenue This fund is used to account for miscellaneous revenues and  of general services by the County.  proceeds from the Mental Health Services Act. assistance toi families and individuals.  the activities of assisting the public with health related issues.  (ARPA).  related to miscellaneous public safety activities. expenditures related to all functional activities.  Proprietary Fund Types  Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user  charges.  (28)  Packet Pg. 122    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)  B. Government-Wide and Fund Financial Statements (Continued) The County reports the following major enterprise funds:  Proprietary Fund Types (Continued)  Medical Center - In August of 2010 the County held a special election to create a new hospital district. During the 10/11 fiscal year the County and the new district (Last Frontier Hospital District) began the process of separating the assets and liabilities associated with hospital operations. The transition of assets and liabilities between the entities was not finalized until June 30, 2012. As represented in the 12/13 financial statements, this fund shows only the transactions associated with the fund remaining under the County's control and responsibility after the transfer of all assets and liabilities. The deficit balance remaining in the Modoc Medical Center fund is the responsibility of Waste Management - This fund is used to account for the revenues and expenses for the maintenance and operation of the County's landfills. This fund is also used to account for liabilities associated with the County's closure and post-closure care costs.  the County.  The County's Fund structure also includes the following fund types:  Investment Trust Fund - (a single cash pool managed by the Treasury) accounts for the assets of legally separate entities that deposit cash with the County Treasurer. The entities include school districts and special districts governed by local boards. These funds represent the assets, primarily cash and investments, and the related liability of the County to disburse these monies on demand. The County follows procedures of GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments Custodial Funds - are used to account for assets held by the County as an agent for the State of California and various local governments. These funds are used to account for situations where the role of the County is purely custodial, such as the receipt, temporary investment, or remittance of fiduciary resources. The custodial funds are most commonly used to account for taxes or fees collected from one government on behalf of  and for External Investment Pools.  other governments.  C. Measurement Focus and Basis of Accounting Government - Wide Financial Statements  Government-wide financial statements display information about the reporting government as a whole, except for its fiduciary activities. These statements include separate columns for the governmental and business-type activities of the primary government (including its blended component units). Eliminations have been made in the Statement of Activities sO that certain allocated expenses are recorded only once (by the function to which they were allocated). However, general government expenses have not been allocated as indirect expenses to the various functions of the County.  (29)  Packet Pg. 123    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)  C.N Measurement Focus and Basis of Accounting (Continued) Government - Wide Financial Statements (Continued)  Government-wide financial statements are presented using the economic resources measurement focus and the accrual basis of accounting. Under the economic resources measurement focus, all (both current and long-term) economic resources and obligations of the reporting government are reported in the government-wide financial statements. Basis of accounting refers to when revenues and expenses are recognized in the accounts and reported in the financial statements. Under the accrual basis of accounting; revenues, expenses, gains, losses, assets, and liabilities resulting from exchange and exchange-lke transactions are recognized when the exchange takes place. Revenues, expenses, gains, losses, assets and liabilities resulting from non- exchange transactions were recognized in accordance with the requirements of GASB Statement No. 33, as amended by GASB Statement No. 63 and GASB Statement Program revenues include charges for services, special assessments, and payments made by parties outside the reporting government's citizenryift that money is restricted to a particular program. Program revenues are netted with program expenses in the Amounts paid to acquire capital assets are capitalized as assets ini the government-wide financial statements, rather than reported as an expenditure. Proceeds of long-term debt are recorded as a liability in the government-wide financial statements, rather than as an other financing source. Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as an  No. 65.  statement of activities to present the net cost of each program.  expenditure.  Fund Financial Statements  The underlying accounting system of the County is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which Fund financial statements for the primary government's governmental, proprietary and fiduciary funds are presented after the government-wide financial statements. These statements display information about major funds individually and nonmajor funds in the aggregate for governmental and enterprise funds. Fiduciary statements include financial information for fiduciary funds and similar component units. Fiduciary funds of the County primarily represent assets held by the County in a custodial capacity for other  spending activities are controlled.  individuals or organizations.  (30)  Packet Pg. 124    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)  C.M Measurement Focus and Basis of Accounting (Continued)  Governmental Funds  In the fund financial statements, governmental funds are presented using the modified- accrual basis of accounting. Their revenues are recognized when they become measurable and available as net current position. Measurable means that the amounts can be estimated, or otherwise determined. Available means that the amounts were collected during the reporting period. The County considers all revenues available if they are collected within 180 days after year-end except for property taxes, which are considered available if collected within 60 days. Significant revenues subject to accrual under the measurable and available criteria include property taxes, sales taxes and Revenue recognition is subject to the measurable and availability criteria for the governmental funds in the fund financial statements. Exchange transactions are recognized as revenues in the period in which they are earned (i.e., the related goods or services are provided). Locally imposed derived tax revenues are recognized as revenues in the period in which the underlying exchange transaction takes place. Imposed non-exchange transactions are recognized as revenues when an enforceable legal claim to the revenues arises or when they are received, whichever occurs first. Government-mandated and voluntary non-exchange transactions are recognized as Int the fund financial statements, governmental funds are presented using the current financial resources measurement focus. This means that only current assets and current liabilities are generally included on their balance sheets. The reported fund balance (net current position) is considered to be a measure of "available spendable resources." Governmental fund operating statements present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current position. Accordingly, they are said to present a summary of sources and uses of Noncurrent portions of long-term receivables due to governmental funds are reported on their balance sheets in spite of their spending measurement focus. Special reporting treatments are used to indicate that they should not be considered "available spendable resources" since they do not represent current assets. Recognition of governmental fund type revenue represented by non-current receivables is reported in the fund financial statements as "Deferred Inflows of Resources" until they become current receivables. Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by noncurrent liabilities. Since they do not affect net current position, such long-term amounts are not recognized as  utility user taxes.  N a  revenues when all applicable eligibility requirements have been met.  "available spendable resources" during a period.  governmental fund type expenditures or fund liabilities.  (31)  Packet Pg. 125    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)  C.N Measurement Focus and Basis of Accounting (Continued)  Governmental Funds (Continued)  Amounts expended to acquire capital assets are recorded as expenditures in the year that resources were expended, rather than as fund assets. The proceeds of long-term debt are recorded as other financing sources rather than as a fund liability. Amounts paid to reduce long-term indebtedness are reported as fund expenditures.  Proprietary Funds  The County's Enterprise Funds are proprietary funds. In the fund financial statements, proprietary funds and fiduciary funds are presented using the accrual basis of accounting. Revenues are recognized when they are earned and expenses are recognized when the related goods or services are delivered. In the fund financial statements, proprietary funds are presented using the economic resources measurement focus. This means that all assets and all liabilities (whether current or non- current) associated with their activity are included on their balance sheets. Proprietary fund type operating statements present increases (revenues) and decreases (expenses) Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses result from providing goods and services related to the fund's ongoing operations. The principal operating revenue of the County's proprietary funds is charges for service. Operating expenses include the cost of services provided, administrative expenses and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and Amounts paid to acquire capital assets are capitalized as assets in the proprietary funds financial statements, rather than reported as expenditures. Proceeds of long-term debt are recorded as a liability in the proprietary funds financial statements, rather than as another financing source. Amounts paid to reduce long-term indebtedness of the proprietary funds are reported as a reduction of the related liability, rather than as an  N  in net position.  expenses.  expenditure. D. Cash and Investments  Investments are reported in the accompanying balance sheet at fair value, except for certain certificates of deposit and investment contracts (if any) that are reported at cost because they are not transferable and they have terms that are not affected by changes in market interest rates. The fair value of the investments is generally based on Changes in fair value that occur during a fiscal year are recognized as investment income reported for that fiscal year. Investment income includes interest earnings, changes in fair value, and any gains or losses realized upon the liquidation, maturity, or  published market prices.  sale of investments.  (32)  Packet Pg. 126    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)  D. Cash and Investments (Continued)  The County pools cash and investments of all funds, except for assets held by fiscal agents. Each fund's share in this pool is displayed in the accompanying financial statements as cash and investments. Investment income earned by the pooled investments is allocated to the various funds based on each fund's average cash and  investment balance. E. Cash Equivalents  For purposes of the statement of cash flows, cash equivalents are defined as short term, highly liquid investments that are both readily convertible to known amounts of cash or SO near their maturity that they present insigniicant risk of changes in value because of changes in interest rates, and have an original maturity date of 3 months or less. Cash equivalents represent the proprietary funds' share in the cash and investment pool of the  County.  F. Fair Value Measurements  The County categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles as defined by Governmental Accounting Standards Board (GASB) Statement No. 72. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. The hierarchy is detailed as Level 1 Inputs: Quoted prices (unadjusted) in active markets for identical assets or Level 2 Inputs: Inputs other than quoted prices included within Level 1 that are  follows:  liabilities that a government can access at the measurement date. observable for an asset or liability, either directly or indirectly.  Level 3 Inputs: Unobservable inputs for an asset or liability.  Following is a description of the valuation methodologies and inputs used for assets measured at fair value on a recurring basis and recognized in the accompanying statement of net position, as well as the general classification of such assets pursuant to Where quoted market prices are available in an active market, securities are classified within Level 1 of the valuation hierarchy. Level 1 securities include various types of mutual funds. If quoted market prices are not available, then fair values are estimated by using pricing models, quoted prices or securities with similar characteristics or discounted cash flows. In certain cases, where Level 1 and Level 2 inputs are not  the valuation hierarchy.  available, securities are classified within Level 2 of the hierarchy.  (33)  Packet Pg. 127    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)  G. Accounts Receivable  Receivables for governmental activities consist mainly of accounts and intergovernmenta revenues. Receivables in business-type activities consist mainly of user fees and intergovernmental revenues. Management believes its receivables are fully collectible and, accordingly, no allowance for doubtful accounts is required.  H. Inventories  Inventories consist of expendable supplies valued at cost (principally on a first-in, first- out basis). The County uses the consumption method to record inventories as assets when purchased by governmental funds, and expenditures when used. Significant supplies on hand at year-end are recorded as assets with a corresponding reservation of fund balances to indicate that such amounts are not available for  appropriation. Capital Assets  Acquisitions of capital assets (including infrastructure) are recorded at historical cost at the time of purchase or at estimated historical cost if actual historical cost is not available. Assets acquired from gift or donations are valued at their acquisition value on the date contributed. Capital assets components consist of land, furniture and fixtures, structures and improvements, machinery and equipment, vehicles, computers and components, and infrastructure. The County has two networks of infrastructure assets = roads (paved and unpaved) and bridges. The County defines capital assets as assets Acquisitions of capital assets are recorded as expenditures in the governmental funds statement. Capital assets are capitalized and depreciated on the government-wide and the proprietary funds statements. Land and construction in progress are not depreciated.  with an estimated useful life in excess of one year.  The capitalization level and estimated useful lives are as follows:  Capitalization Level $ 5,000 5,000 5,000 5,000 5,000 5,000  Category  Useful Life 7 25-40 5-10 5-10 3 20-50  Furniture and Fixtures Structures and Improvements Machinery and Equipment Vehicles Computers and Components Infrastructure  (34)  Packet Pg. 128    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)  J. Compensated Absences  Ina accordance with GASB Statement No. 16, a liability is recorded for compensated absences (unpaid vacation, sick leave and compensatory time) since the employees' entitlement to these balances are attributable to services already rendered and it is probable that virtually all of these balances will be liquidated by either paid time off or  payments upon termination or retirement. K. Deferred Inflows/Outflows  Ina addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period and sO will not be recognized as an outflow of resources expenselexpendture, until then. The County has deferred outflows of resources related to pensions in its proprietary and government-wide statements; and OPEB for In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element represents an acquisition of net position that applies to a future period and sO will not be recognized as an inflow of resources (revenue) until that time. The County has deferred inflows of resources related to unavailable revenue in the governmental funds, pensions in its proprietary and government-wide statements; and OPEB for  government-wide statements.  government-wide statements. L.F Property Taxes  Under California law, property taxes are assessed and collected up to 1 percent of assessed value, plus other increases approved by the voters. Property is originally assessed at 100 percent of full cash or market value at the date of transfer or completion of construction pursuant to Article XIII (A) of the California State Constitution and statutory provisions by the County Assessor and State Board of Equalization. Annual The property tax levy to support general operations of various jurisdictions is limited to one percent of full cash value and is distributed in accordance with statutory formulas. Amounts levied each fiscal year to finance the annual requirements of voter approved debt are excluded from this limitation and are calculated and levied each fiscal year. The rates are formally adopted by either the Board or the city councils and, in some  increases are limited to 2 percent of base year values.  instances, the governing board of a special district.  (35)  Packet Pg. 129    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)  L.F Property Taxes (Continued)  The County is divided into approximately 100 tax rate areas, which are unique combinations of various jurisdictions serving a specific geographic area. Property taxes are levied on both real and personal property. Secured property taxes are levied July 1 and payable in two equal installments: the first is generally due November 1 and delinquent with penalties after December 10; the second is generally due on February 1 and delinquent with penalties after April 10. Unsecured property taxes become delinquent with penalties after August 31. Secured property taxes become a lien on the property on January 1 or the date on which title to the property transfers or The County changed its method of tax apportionments in fiscal year 10/11, ending the alternative property tax treatment (Teeter Plan). Beginning in fiscal year 10/11, participating agencies receive only the portion of taxes (including special assessments) collected within the fiscal year. The basic tax (1% Secured Roll) is allocated based on the percentage of the total collected, while special assessments are allocated at the collection amount. Delinquent taxes (Abstract Rolly collected that were billed in years prior to 10/11 are recorded in the Tax Fund, and not apportioned to other agencies (these amounts were already apportioned to the participating agencies under the Teeter Plan). Delinquent taxes (Abstract Roll) collected that were billed in 10/11 and subsequent years are apportioned based on the AB-8 factors used in the year they are collected. Delinquent Special Assessments are apportioned to the appropriate agency  improvements toi the property are completed.  as collected. M. Unearned Revenue  Unearned revenue arises when resources are received by the County Office prior to the incurrence of qualifying expenditures. In subsequent periods, when the County Office has a legal claim to the resources, the liability for unearned revenue is removed from the  balance sheet and revenue is recognized.  N. Interfund Activity  Interfund activity results from loans, services provided, reimbursements or transfers between funds. Services provided, deemed to be at market or near market rates, are treated as revenues and expenditures or expenses. Rembursements occur when one fund incurs a cost, charges the appropriate benefiting fund and reduces its related cost as a reimbursement. All other interfund transactions are treated as transfers. Transfers In and Transfers Out are netted and presented as a single "Transfers" line on the government-wide, statement of activities. Similarly, interfund receivables and payables are netted and presented as a single "Internal Balances" line of the government-wide  statement of net position.  (36)  Packet Pg. 130    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)  O. Advances to Other Funds  Noncurrent portions of long-term interfund loan receivables are reported in the fund financial statements as advances and are offset equally by nonspendable fund balance restriction which indicates that they are legally required to remain intact.  P. Use of Restricted Resources  When both restricted and unrestricted resources are available for spending, restricted funds will be considered spent first. When all classifications within the unrestricted category are available for spending, the order shall be: 1) committed, 2) assigned, 3) unassigned. The County applies restricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position is available.  Q. Prepaid Items  Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.  The consumption method is used by the County to report prepaid.  R. Estimates  The preparation of basic financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ  from these estimates. S.F Fund Balance  The following Classifications describe the relative strength of the constraints placed on Nonspendable = Amounts not in spendable form or legally or contractually required to remain intact. Non-spendable fund balances will be identified and designated at year Restricted - Amounts restricted to a specific use by 1) creditor, grantors, contributors or laws or regulations of other governments; or 2) constitutional provisions or enabling legislation. Restricted fund balances will be identified and designated at year end by the Committed - Amounts committed to a specific use by formal action (resolution or ordinance) of the Board of Supervisors. Balances to be committed must be evidenced by a formal action taken by the Board prior to the end of the fiscal year; however, the amount to be committed may be identified in a subsequent period. Modification, redeployment or elimination of commitment must also be by formal action, reversing the  the purposes for which resources can be used:  end by the County Auditor.  County Auditor.  action that created the original balance.  (37)  Packet Pg. 131    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)  S. Fund Balance (Continued)  Assigned - Amounts assigned to a specific use based on the County's intent that are neither restricted nor committed. The Board may authorize another County official (i.e. Unassigned - The unassigned classification is to be used when there are negative residual resources in excess of what can be properly classified as non-spendable, restricted, committed or assigned in funds outside of the General Fund. Within the General fund, the unassigned classification represents the residual amounts not T. Current Governmental Accounting Standards Board (GASB) Pronouncements GASB Statement No. 96 - SuDscrption-Based Information Technology Arrangements (SBITAS), is effective for periods beginning after June 15, 2022. The principal objective of this Statement is to better meet the information needs of financial statement users by improving accounting and financial reporting for SBITAS by governments. The County adopted the requirements of the guidance effective July 1, 2022, and has applied the  the CAO) to "assign" fund balances.  classified in one oft the four previous classifications.  provisions of this standard to the beginning of the period of adoption.  NOTE2 CASH AND INVESTMENTS  The County has an Investment Pool that is managed by the County Treasurer for the purpose of earning interest through investment activities. The Investment Pool is not registered with the SEC but is subject to the County Treasury Investment Policy and Government Code. The respective funds' shares of the total pool are included in the accompanying basic financial statements under the captions "Cash and investments" and The Investment Pool is comprised of internal and external pool participants. The internal pool participants include the funds and component units of the reporting entity and are reported in the various County funds. The external pool participants include legally separate entities, which are not part of the sponsor's reporting entity. The external investment component of the Investment Pool is reported in the accompanying financial statements as an investment trust fund within the fiduciary funds and uses the economic resources The County has adopted an Investment Policy (Policy) which complies with the requirements of California Government Code and serves as the basis for the type of investments, maturity limit, credit rating, and diversification of securities comprising the  Restricted cash and investments."  measurement focus and accrual basis of accounting.  (38)  Packet Pg. 132    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE2 CASH AND INVESTMENTS (CONTINUED)  Investment Pool. The objectives of the Policy are safety of principal, maintenance of liquidity The following is a summary of the County's cash and investments, and restricted cash and  and earning a competitive rate of return. investments by fund as of June 30, 2023: Major Governmental Funds General Fund Special Revenue Funds: Roads Mental Health Social Services/CalwoRKS Public Health ARPA Local Recovery Other Public Safety Other Special Revenue Total Major Governmental Funds Nonmajor Governmental Funds Special Revenue Funds: Alcohol and Drug Family Support OES Grants Special Aviation Capital Improvement Funding Board Governed Districts Library Major Proprietary Funds Modoc Medical Center Waste Management Total Major Proprietary Funds Nonmajor Proprietary Funds Watermaster Total Nonmajor Proprietary Funds Total Governmental and Proprietary Funds (Primary Government) Discretely Presented Component Unit Modoc County Children and Families Commission  $ 528,235 6,562,299 7,419,424 5,811,471 3,454,867 1,640,787 3,171,782 5,025,549 $3 33,614,414  1,525,055 92,755 64,701 115,489 97,082 832,917 346,188 3,074,187 $ 1,691,110 $ 1,691,110 671,032 671,032 3 39,050,743 428,658 2 24,391,410 1,761,416 $_26,152,826 65,632,227  Total Nonmajor Governmental Funds  Fiduciary Funds Investment Trust Custodial Total Fiduciary Funds Total Cash and Investments  (39)  Packet Pg. 133    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE2 CASH AND INVESTMENTS (CONTINUED)  Investments Authorized by the California Government Code and the County's  Investment Policy  Maximum Percentage of Portfolio 100% 50% 30% 20% 40% 40% 40% 30% 20% 10% 20% 30% 100% 50% 50%  Maximum Investment in One Issuer None None 10% 10% 15% 15% 10% 5% 30% 30% 5% 10% 100% 50% 50%  Maximum Maturity 5years 5y years 5y years 5y years 5y years 180 days 270 days 5 years 30 days 365 days 5y years 5years N/A N/A N/A  Authorized Investment Type  US Treasury Obligations Federal Agency Securities Medium' Term Corporate Notes Negotiable Certificates of Deposit Time Certificates of Deposit Bankers Acceptances Commercial Paper Municipal Debt Issues Repurchase. Agreements: Lesst than 30 days Greater than 30 days Asset Backed Securities Supranational Local Agency Investment Fund CalTrust- Shares of Beneficial Interest CAMP. California Asset Management  Program  Total cash and investments (including restricted cash and investments) at fair value as  reported at June 30, 2023 are as follows:  Governmental Activities Business-Type Activities Total Primary Government Discretely Presented Component Unit Total Government-Wide Fiduciary Funds: Investment Trust Fund Custodial Total Fiduciary Funds Total Cash and Investments  36,688,601 2,362,142 39,050,743 428,658 39,479,401 24,391,410 1,761,416 26,152,826 65,632,227  (40)  Packet Pg. 134    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE2 CASH AND INVESTMENTS (CONTINUED)  Cash and investments at fair value for County funds, including those funds managed separately from the Treasury, at. June 30, 2023 are summarized as follows:  Cash on Hand Cash in Bank Total Cash Investments in Treasurer's Pool Money Market Investments LAIF CAMP CalTrust Total Investments Total Cash and Investments  $  2,000 3,027,050 3,029,050 49,415,540 609,604 11,288,394 1,289,639 62,603,177 - 65,632,227  At year-end, the carrying amount of the County's cash deposits was $3,027,050 and the bank balance was $1,400,000. The difference between the bank balance and the carrying  amount represents outstanding warrants and deposits in transit.  Disclosures Relating to Credit Risk  State law and the County's Investment Policy limit investments in medium-term notes to the rating of A and A-1/P-1 for Commercial Paper by Standard & Poor's and Moody's Investors Service. Presented below is the rating as of yearend for each investment type:  Investments in Investment Pool  Moody's AAA, NR, AAA-Fitch AAA, AAA-Fitch $ 3,706,904 Aaa, A2, A1, AA+,A,A-, Aaa Aaa Aaa, A3, A2, AAA,0,A-, A1, Aaa, Aa2, AA+, AA,A+, Aa3 A1, A2 AAA AAA Not rated Not rated Not rated AAA  S&P A+ AA+ A,AA- A AAA AA+ Not rated A+ Not rated AAA  Amount 19,789,932 8,067,841 13,891,500 695,230 779,794 2,316,364 609,604 1,289,639 11,228,394 227,975  Asset Backed Security CD Federal Agency Medium Term Corporate Notes Money Market Supranationals US Treasuries Local Agency Investment Fund (LAIF) CalTrust Capital Asset Management Program (CAMP) Commerical Paper Total Investments  $ 62,603,177  (41)  Packet Pg. 135    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE2 CASH AND INVESTMENTS (CONTINUED)  Concentration of Credit Risk  Concentration of credit risk is the risk of a loss attributed to the magnitude of a government's investment in a single issuer. The County's policy limits the amount that may be invested in any one issuer based on investment type. The County had no investments in issuers that represented 5 percent or more of the County's total Investment pool at June 30, 2023. Investment Pool. As a means of limiting its exposure to interest rate risk, the County diversifies its investments by security type and institution, and limits holdings in any one type of investments with any one issuer. The County coordinates its investments maturities to match cash flow needs and restricts the maximum investment term to less than five years from the purchase date. Information about the sensitivity of the fair values of the County's investments to market interest rate fluctuations is provided by the following table that shows  Disclosure Relating to Interest Rate Risk  the distribution of the County's investments by maturity:  Maturity Less than 1Year 199,618 3,107,241 4,248,200 1,077,049 823,144 695,230 11,837,728 1,289,639  Investment  Fair Value 8,067,842 19,849,931 13,891,500 3,706,904 719,794 2,316,634 227,975 695,230 11,837,728 1,289,639 62,603,177 $ 23,277,849  1-5Years 7,868,224 16,742,690 9,643,300 2,629,855 719,794 1,493,490 227,975  Federal Agency Securities Certificate of Deposit Medium Term Corporate Notes Asset Backed Securities Supranational U.S. Treasury Notes Commercial Paper Money Market Fund LocalA Agency Investment Funds- LAIF and CAMP CalTrust (Investment Pool)  39,325,328  (42)  Packet Pg. 136    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE2 CASH AND INVESTMENTS (CONTINUED)  Custodial Credit Risk  Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the County's investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless SO waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110 percent of the total amount deposited by the public agencies. California law also allows financial institutions to secure deposits by pledging first trust deed mortgage notes having a value of 150 percent of the secured public deposits. The first $250,000 of the County's deposits are insured by the Federal Deposit Insurance Corporation (FDIC). Deposits more than the $250,000 insured amount are collateralized. As of June 30, 2023 the County's deposits with  financial institutions were $1,400,000. Investment in Cal Trust  The County is a voluntary participant in the CalTrust Medium Term money funds, which is a Joint Powers Authority investment that is regulated by the California Government Code. The funds are managed by a professional investment advisory firm (currently Gemini Fund Services LLC). The fair value of the County's investment in this pool is reported in the accompanying financial statements at amounts based upon the County's Net Asset Value of investment. The balance available for withdrawal is based on the accounting records maintained by CalTrust, which are recorded on Net Asset Value basis. CalTrust Medium Term Fund is not registered with the Securities and Exchange Commission and is rated A+  by S&P.  Investment in State Investment Pool(LAIF)  The County is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the County's investment in this pool is reported in the accompanying financial statements at amounts based upon the County's pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. LAIF is not registered  with the Securities and Exchange Commission and is not rated. Investment in California Asset Management Program (CAMP)  The County is a voluntary participant in the Local Agency fund CAMP that is regulated by the California Government Code under the oversight of PFM Asset Management LLC. The fair value of the County's investment in this pool is reported in the accompanying financial statements at amounts based upon the County's pro-rata share of the fair value provided by CAMP for the entire CAMP portfolio (in relation to the amortized cost of that portfolio). The  (43)  Packet Pg. 137    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  balance available for withdrawal is based on the accounting records maintained by CAMP,  which are recorded on an amortized cost basis. CAMP is not rated.  Treasury Investment Pool  The Investment Pool does not issue financial statements separate from the County's basic financial statements. The following represents a condensed statement of net position and changes in net position for the pool (internal and external) as of. June 30, 2023:  Statement of Net Assets Net Assets Held for Pool Participants Equity of Internal Pool Participants Equity of Discretely Presented Component Unit Equity of External Pool Participants Total Equity Statement of Changes in Net Assets Net Assets at. July 1, 2022 Increase in Investment by Pool Participants, Net Net Assets at. June 30, 2023 Investment Valuation  Total $ 65,632,227 40,812,159 428,658 24,391,410 $ 65,632,227 38,034,791 27,597,436 65,632,227  The County categorizes the fair value measurements of its investments based on the hierarchy established by generally accepted accounting principles. The fair value hierarchy, which has three levels, is based on the valuation inputs used to measure an asset's fair value: Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. The County does not have any investments that are measured using Level 3 inputs. Fair value measurements of the County's investments are as follows at June 30, 2023:  Investments by Fair Value Level Debt Securities: Federal. Agency Securities Certificate of Deposit Medium Term Corporate Notes Asset Backed Securities Supranational U.S. Treasury Notes Municipal Debt Issue Bank Accounts Money Market Fund Amortized Cost: Investment Pools LAIF CAMP CalTrust Total Investments  Fair Value 8,067,842 19,849,931 13,891,500 3,706,904 719,794 2,316,634 227,975  Level 1 Inputs Level 21 Inputs  $0 $ 8,067,842 19,849,931 13,891,500 3,706,904 719,794 2,316,634 227,975  $  695,230 $ 695,230  609,604 11,228,124 1,289,639 62,603,177  (44)  Packet Pg. 138    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE3 INTERFUND RECEIVABLES AND PAYABLES  Short Term Interfund receivables and payables consisted of the following at June 30, 2023:  Receivable Fund General Fund General Fund General Fund General Fund General Fund Roads Social Services/Calworks Social Services/Calworks Public Health Public Health Mental Health Mental Health Nonmajor Governmental Funds Nonmajor Governmental Funds Nonmajor Governmental Funds Nonmajor Governmental Funds Total Due To/Due From Other Funds  Payable Fund Roads Mental Health Social Services/Calworks Public Health Nonmajor Governmental Funds Nonmajor Governmental Funds General Fund Nonmajor Governmental Funds Mental Health Social Services/CalWorks: Public Health Nonmajor Governmental Funds General Fund Roads Mental Health Nonmajor Governmental Funds  Amount $ 39,890 43,371 84,996 145,497 695,719 16,872 54,496 233,761 48,262 15,473 21,787 372,803 34,499 45 30 250,434 $ 2,057,935  All of the amounts are for various interfund charges for services, or non-exchange funding  allocations between departments.  (45)  Packet Pg. 139    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE3 INTERFUND RECEIVABLES AND PAYABLES (CONTINUED)  Long-term interfund receivables and payables at. June 30, 2023 are as follows:  Advances From General Fund Roads Mental Health Social Services Public Health Other Public Safety Other SRF Nonmajor Governmental Funds Total Governmental Waste Management Watermaster Total Proprietary Funds  Advances To  Amount $ 2,116,970 347,249 393,747 308,076 181,689 136,952 342,591 163,303 $ 3,990,577 $ 90,144 35,231 $ 125,375 $ 4,115,952 4,115,952  Modoc Medical Center (Enterprise Fund) Modoc Medical Center (Enterprise Fund) Modoc Medical Center (Enterprise Fund) Modoc Medical Center (Enterprise Fund) Modoc Medical Center (Enterprise Fund) Modoc Medical Center (Enterprise Fund) Modoc Medical Center (Enterprise Fund) Modoc Medical Center (Enterprise Fund) Modoc Medical Center (Enterprise Fund) Modoc Medical Center (Enterprise Fund)  Total Advances for Modoc Medical Center Total Advances for All Funds  The amounts are advances to cover deficit cash balances at June 30, 2023, for $4,115,952 in the Modoc Medical Center. The advances represent the interfund borrowing/dry period  loans utilized to maintain cash flow.  (46)  Packet Pg. 140    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE4 INTERFUND TRANSFERS  Interfund transfers for the year ended June 30, 2023 are as follows:  Transfers Out Governmental Funds General Fund  Transfers In  Amount $ 54,496 70,462 133,969 70,539 329,466 256,005 135 256,140 135,823 5,000 146,542 120 287,485 371,540 133,651 15 505,206 267,949 15,473 120 283,542 506,677 56,671 7,047 570,395 421,998 14,000 435,998 76,366 8,525 3,600 88,491 $ 2,756,723 14,226 14,226 12,208 15 12,223 26,449  Social Services Public Health Modoc Medical Center Nonmajor Governmental Funds General Nonmajor Governmental Funds General Fund Social Services Public Health Nonmajor Governmental Funds General Mental Health Nonmajor Governmental Funds General Public Health Nonmajor Governmental Funds General Mental Health Nonmajor Government Fund General Roads Roads Social Services  Roads Mental Health  Public Health  Social Services  Other Public Safety Other SRF  Nonmajor Governmental Funds General  Total Governmental Funds Enterprise Funds Waste Management Nonmajor Enterprise Funds Total Enterprise Funds  General General  Nonmajor Enterprise Funds  $  All of the transfers were necessary for cash flow purposes.  (47)  Packet Pg. 141    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE5 CAPITAL ASSETS  As summary of capital asset activity for the year ended June 30, 2023 follows:  (1) Restated Balance July1,2022 861,837 $ 144,399 1,006,236 14,544,740 6,392,352 2,909,388 77,477,781 101,324,261 (12,251,196) (4,651,368) (1,893,731) (46,513,244) (3,253,445) (65,309,539) 36,014,722 217,781 282,404 51,155 378,076 929,416 (79,409) (80,479) (8,526) (168,414) 761,002  Adjustments/ Transfers June 30, 2023  Balance $ 861,837 466,576 1,328,413 (22,071) 15,067,864 6,392,352 2,909,388 80,376,700 (22,071) 104,746,304 (24,300) (12,733,644) (4,766,820) (1,998,443) (49,766,689) (24,300) (69,265,596) (46,371) 35,480,708 7,961 7,961 (254) (254) 7,707  Governmental Activities Capital Assets, Nondepreciated Land Constructioni inF Progress Total Nondepreciated Capital Assets, Being! Depreciated Equipment Structures andl Improvements Landl Improvements Infrastructure Total Assets, Depreciated Equipment Structures andl Improvements Landi Improvements Infrastructure Total Accumulated Depreciation Total Capital Assets, Depreciated, Net Right tol Use Assets, Being Amortized Equipment Structures Landi Improvements SBITAA Asset TotalA Assets, Amortized Less Accumulated/ Amortizationf for: Equipment Structures Landi Improvements SBITAA Asset TotalA Accumulated/ Amortization TotalF Rightt to Use Assets, Amortized, Net Governmental, Activities Capital Assets, Net Note to Schedule: 96.  Additions 322,177 322,177 726,932 2,898,919 3,625,851 (626,678) (115,452) (104,712) (4,100,287) (474,436) 124,024 167,320 186,316 477,660 (67,754) (82,675) (8,526) (207,455) (366,410) 111,250  Deletions  (181,737) (181,737) 168,530 168,530 (13,207) (36,087) (107,992) (144,079) 36,087 107,992 144,079  313,679 341,732 51,155 564,392 1,270,958 (111,330) (55,162) (17,052) (207,455) (390,999) 879,959  37,781,960 $ (41,009) $ (13,207) $ (38,664) $ 37,689,080  (1) The beginning balance was restated due to the implementation of GASB Statement No.  (48)  Packet Pg. 142    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE5 CAPITAL ASSETS (CONTINUED)  Balance July1,2022 16,571 $ 16,571 139,821 338,830 13,716 492,367 (139,821) (238,641) (13,716) (392,178) 100,189 116,760 Balance July1,2021 30,500 $ 30,500 69,504 84,500 154,004 (67,010) (6,339) (73,349) 80,655 111,155 $  Adjustments/ Transfers June 30,2023  Balance 16,571 16,571 139,821 338,830 13,716 492,367 (139,821) (247,112) (13,716) (400,649) 91,718 108,289 Balance 30,500 30,500 69,504 84,500 154,004 (67,633) (8,452) (76,085) 77,919 108,419  Enterprise Fund( (Waste Management) Capital Assets, Nondepreciated: Land Total Capital Assets, Nondepreciated Capital Assets, Being! Depreciated Equipment Structures Landi Improvements Total Capital Assets, Depreciated Less Accumulated! Depreciation for: Equipment Structures Landi Improvements TotalA Accumulated Depreciation Total Capital Assets, Depreciated Net Waste! Management Capital Assets, Net Enterprise Fund Watermaster) Capital Assets, Non-depreciated: Land Total CapitalA Assets, Nondepreciated Capital Assets, Being Depreciated Equipment Structures Total Capital Assets, Depreciated Less Accumulated! Depreciation for: Equipment Structures TotalA Accumulated Depreciation Total Capital Assets, Depreciated! Net Waste! Management Capital Assets, Net  Additions  Deletions  (8,471) (8,471) (8,471) (8,471) Additions  Adjustments/ Transfers June 30,2 2022  Deletions  (623) (2,113) (2,736) (2,736) (2,736)  (49)  Packet Pg. 143    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE5 CAPITAL ASSETS (CONTINUED)  Depreciation by Function General Government Public Protection Public' Ways and Facilities Health and Sanitation Education Recreation and Cultural Services Total Governmental Activities Amortization by Function General Government Public Protection Public' Ways and Facilities Health and Sanitation Public Assistance  Amount 64,260 184,951 3,635,211 166,126 9,612 40,127 4,100,287 Amount 169,441 34,361 1,617 85,957 75,034 $ 366,410  Total Governmental Activities  NOTE6 CHANGES IN LONG-TERM LIABILITIES  (1) Restated Beginning Balance Additions 1,213,201 $ 184,316 385,460 291,345 378,076 186,316 1,976,737 661,977 2,574,088 78,318 2,574,088 78,318 4,550,825 740,295  Ending Due Within Balance One) Year 1,397,517 $ 477,057 486,204 144,022 299,840 216,316 2,183,561 837,395 2,652,406 57,061 2,652,406 57,061 4,835,967 894,456  Governmental, Activities Compensated/ Absences Financed Purchases Lease Liability SBITAI Liability Total Governmental Activities Business Type Activities Compensated/ Absences Closure/Postclosure: care costs Total Business-type/ Activities Total Note to Schedule: 96.  Deletions 190,601 264,552 455,153  455,153  (1) The beginning balance was restated due to the implementation of GASB Statement No.  (50)  Packet Pg. 144    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE7 LEASES  The County leases equipment as well as real properties for various terms under long-term, non-cancelable lease agreements. The leases expire at various dates through 2036 and  provide for renewal options ranging from two to five years. Total future lease payments under lease agreements are as follows:  Governmental Activities Interest 7,135 $ 5,626 4,403 3,339 2,291 6,647 1,156 30,597 $  Year Ended. June 30:  Principal 144,022 $ 92,803 66,746 58,439 35,995 53,353 34,846 486,204 $  Total 7,135 5,626 4,403 3,339 2,291 6,647 1,156 30,597  2024 $ 2025 2026 2027 2028 2029-2033 2034-2036  Total minimum lease payments $  Right-to-use assets acquired through outstanding leases are shown below, by underlying  asset class:  Governmental Activities 313,679 341,732 51,155 (183,544) 523,022  Equipment $ Buildings Land Improvements Less: Accumulated. Amortization  (51)  Packet Pg. 145    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE8 DEFINED BENEFIT PENSION PLANS  A. General Information about the Pension Plans Description  All qualified permanent and probationary employees are eligible to participate in the County's Safety (Sheriff and Jail) or Miscellaneous (all others) Plans. The County's Safety Plan is a cost-sharing mutple-employer defined benefit plan while the Miscellaneous Plan is an agent muliple-employer defined benefit pension plan. The County's Safety and Miscellaneous Plans are part of the California Public Employees Retirement System (PERS), a public employee retirement system which acts as a common investment and administrative agent for participating public entities within the State of California. Benefit provisions and other requirements are established by State statute and County resolution. The County's defined benefit pension plans provide retirement and disability benefits, annual cost-of-living adjustments and death benefits to plan members and their beneficiaries. The County selects optional benefit provisions by contract with CalPERS and adopts those benefits through County Ordinance. CalPERS issue a separate annual comprehensive financial report; however, separate reports for the County's Safety and Miscellaneous Plans are not available. Copies of CalPERS annual financial reports which include required supplementary information (RSI) for each plan may be obtained from CalPERS Executive Offices, Lincoln Plaza North, 400 Q  Street, Sacramento, CA 95811. Benefits Provided  All pension plans provide benefits, upon retirement, disability or death of members. Retirement benefits are based on years of service, final average compensation, and retirement age. Employees terminating before accruing five years of retirement service credit forfeit the right to receive retirement benefits unless they establish reciprocity with another public agency within a prescribed time period. Non-vested employees who terminate service are entitled to withdraw their accumulated contributions plus accrued interest. Employees who terminate service after earning five years of retirement service credit may leave their contributions on deposit and elect to take a deferred retirement. Service related disability benefits are provided to safety members and are based on final compensation. Non-service related disability benefits are provided to both safety and miscellaneous members. The benefit is based on final compensation, multiplied by  service, which is determined as follows:  Service is CalPERS credited service, for members with less than 10 years of Service is CalPERS credited service plus the additional number of years that member would have worked until age 60, for members with at least 10 years but Death benefits are based upon a variety of factors including whether the participant was  service or greater than 18.518 years of service; or not more than 18.518 years of service.  retired or not.  (52)  Packet Pg. 146    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE8 DEFINED BENEFIT PENSION PLANS (CONTINUED)  A. General Information about the Pension Plans Description (Continued)  Benefits Provided (Continued)  Annual cost-of-living adjustments (COLAs) after retirement are provided in all plans. COLAS are granted to retired members each May based upon the Bureau of Labor Statistics Average Consumer Price Index for All Urban Consumers for the previous The Plans' provisions and benefits in effect at June 30, 2023, are summarized as  calendar year and is subject to a maximum of 2% per annum.  follows:  Miscellaneous PEPRA After January 1, 2013 2% @62 Monthly for Life 52-67 1.00%-2.50% 6.75% 9.240% Open Safety PEPRA After January 1, 2013 2.7% @5 57 Monthly for Life 50 2.00%-2.70% 13.00% 13.130% Open  Miscellaneous Prior To January 1, 2013 2% @55 Monthly for Life 50-63 1.42696-2.418% 7.00% 9.240% Open Safety Prior To January 1, 2013 3% @50 Monthly for Life 50 3.00% 9.00% 23.710% Open  Hire Date Benefit Formula Benefits Vesting Schedule Benefit Payments Retirement. Age Status  5 Years of Service 5 Years of Service  Monthly Benefits as % of Eligible Compensation Required Employee Contribution Rates Required Employer Contribution Rates  Hire Date Benefit Formula Benefits Vesting Schedule Benefit Payments Retirement. Age Status  5 Years of Service 5' Years of Service  Monthly Benefits as % of Eligible Compensation Required Employee Contribution Rates Required Employer Contribution Rates  Employees Covered Miscellaneous Plan. Receiving Benefits Receiving Benefits Active Employees Total  At June 30, 2023, the following employees were covered by the benefit terms for the  Miscellaneous  Inactive Employees or Beneficiaries Currently Inactive Employees Entitled to but not yet  329 404 194 927  (53)  Packet Pg. 147    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE8 DEFINED BENEFIT PENSION PLANS (CONTINUED)  A. General Information about the Pension Plans Description (Continued)  Benefits Provided (Continued)  The corresponding data is not available for employees included in the Safety Plan as the  plan is a cost-sharing multiple employer plan.  Contributions  Section 20814(c) of the California Public Employees' Retirement Law requires the employer contribution rates for all public employers are determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for both Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The County is required to contribute the difference between the actuarially determined rate and the contribution  rate of employees. B. Net Pension Liability  The County's net pension liability for each Plan is measured as the total pension liability, less the pension plan's fiduciary net position. The net pension liability of each of the Plans is measured as of June 30, 2023, using an annual actuarial valuation as of June 30, 2022, rolled forward to June 30, 2023, using standard update procedures. A summary of principal assumptions and methods used to determine the net pension  liability is shown below. Actuarial Assumptions using the following assumptions:  The total pension liabilities in the June 30, 2022 actuarial valuations were determined  Miscellaneous June 30, 2022 June 30, 2023 7.15% 2.500% 2.750% 7.00%  Safety June 30, 2022 June 30, 2023 7.15% 2.500% 2.750% 7.00%  Valuation Date Measurement Date Actuarial Cost Method Actuarial Assumptions: Discount Rate Inflation Payroll Growth Projected Salary Increase Investment Rate of Return Mortality  Entry-Age Normal  Varies by Entry Age and Service Derived using CalPERS Membership Data for AlI Funds  The probabilities of mortality are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015. Pre-retirement and Post-retirement mortality rates include 15 years of projected mortality improvement using 90% of Scale MP-2016 published by  the Society of Actuaries.  (54)  Packet Pg. 148    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE8 DEFINED BENEFIT PENSION PLANS (CONTINUED)  B. Net Pension Liability (Continued)  Asset Allocation  CalPERS adheres to an Asset Allocation Strategy which establishes asset class allocation policy targets and ranges, and manages those asset class allocations within their policy ranges. CalPERS Investment Belief No. 6 recognizes that strategic asset allocation is the dominant determinant of portfolio risk and return. On February 19, 2014, the CalPERS Board of Administration adopted changes to the current asset allocation as shown in the Policy Target Allocation below expressed as percentage of total assets. The asset allocation has an expected long term blended rate of return of 7.15 percent. The asset allocation and market value of assets shown below reflect the values of the Public Employees Retirement Fund (PERF) in its entirety as of June 30, 2022.  Current Target Allocation 50.0% 28.0% 0.0% 8.0% 13.0% 1.0%  Real Return Years 1-10 4.8% 1.0% 0.8% 6.3% 3.8% 0.0%  Real Return Years 11+ 6.0% 2.6% 1.8% 7.2% 4.9% -0.9%  Asset Class  Global Equity Fixed Income Inflation. Assets Private Equity Real Assets Liquidity  C. Changes in the Net Pension Liability  The changes in the Net Pension Liability for the County's Miscellaneous Plan follows:  Increase (Decrease) Position 72,660,222 $  Total Pension Plan Fiduciary Net Net Pension Liability  Liability 83,784,393 $ 1,439,410 5,776,135 2,401,497 (545,503)  Balance at. June 30, 2022 Changes ini the Year: Service Cost Interest on Total Pension Liability Changes of Assumptions Differences Between Expected and Actual Experience Contributions from the Employer Contributions from Employees Net Investment Income Benefit Payments, Including Refunds of Employee Contributions Administrative Expense Change in Allocation Net Changes Balance at. June 30, 2023  11,124,171 1,439,410 5,776,135 2,401,497 (545,503) (2,535,737) (576,495) 5,403,968 45,248 (3,599) 11,404,924 22,529,095  2,535,737 576,495 (5,403,968) (5,241,769) (45,248) (23,504) (7,602,257) 65,057,965  (5,241,769) (27,103) 3,802,667 87,587,060  (55)  Packet Pg. 149    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE8 DEFINED BENEFIT PENSION PLANS (CONTINUED)  C. Changes in the Net Pension Liability (Continued)  The Safety plans are part of a Risk Pool, which is part of the Public Agency Cost- Sharing Multiple-Employer Defined Benefit Pension Plan. The County's net pension liability for the Safety Plan was based on a projection of the County's long-term share of contributions to the pension plan relative to the projected contributions of all plan participants, actuarially determined. The County's net pension liability and related Plan  proportion for the Safety Plan is as follows:  Plan's Proportiont to Total Pool at June 30, 2023 0.093360%  Plan's Proportion to Total Pool at June 30, 2022 0.107860%  Plan's Proportionate Share of Net Pension Liability $6,415,028  Plan Safety  Sensitivity oft the Net Pension Liability to Change in the Discount Rate  The following presents the net pension liability of the County for each Plan, calculated using the discount rate for each Plan, as well as what the County's net pension liability would be if it were calculated using a discount rate that is 1-percentage points lower or  1-percentage point higher than the current rate:  Miscellaneous 6.15% 33,297,412 $ 7.15% $ 22,529,095 $ 8.15% $ 13,596,100 $  Safety 6.15% 10,034,685 $ 7.15% 6,415,028 $ 8.15% 3,456,778 $  Total 6.15% 43,332,097 7.15% 28,944,123 8.15% 17,052,878  1% Decrease Net Pension Liability Current Discount Rate Net Pension Liability 1% Increase Net Pension Liability  Detailed information about each pension plan's fiduciary net position is available in the For the year ended June 30, 2023, the County recognized total pension expense of $1,193,345( ($257,088 for its miscellaneous plan and $936,257 fori its safety plan).  separately issued CalPERS financial reports.  (56)  Packet Pg. 150    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE8 DEFINED BENEFIT PENSION PLANS (CONTINUED)  C. Changes in the Net Pension Liability (Continued)  Miscellaneous Plan  Pension expense represents the change in the net pension liability during the measurement period, adjusted for actual contributions and the deferred recognition of changes in investment gain/loss, actuarial gain/loss, actuarial assumptions or method, and plan benefits. At June 30, 2023, the County reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:  Deferred Outflows of Resources $ 1,357,368 $ 3,280,769 2,548,793 7,186,930 $  Deferred Inflows of Resources  Changes of Assumptions Differences between Expected and Actual Experiences Net Difference between Projected and Actual Earnings on Pension Plan Investments County Contributions Subsequent to the Measurement Date Total  342,148  342,148  $2,548,793 reported as deferred outflows of resources related to pensions resulting from County contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2023. Other amounts reported are deferred outflows of resources and deferred inflows of resources related to  pensions will be recognized in pension expense as follows:  Deferred Outfiows(Inflows) ofResources 1,305,088 710,559 212,310 2,068,032 4,295,989  Year Ending June 30, 2024 2025 2026 2027 Total  (57)  Packet Pg. 151    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE8 DEFINED BENEFIT PENSION PLANS (CONTINUED)  C. Changes in the Net Pension Liability (Continued)  Safety Plan  Pension expense represents the change in the net pension liability during the measurement period, adjusted for actual contributions and the deferred recognition of changes in investment gain/loss, actuarial gain/loss, actuarial assumptions or method, and plan benefits. At June 30, 2023, the County reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:  Deferred Outflows of Resources $  Deferred Inflows of Resources  Changes of Assumptions Differences between Expected and Actual Experience Net Difference between Projected and Actual Earnings on Pension Plan Investments Change in Proportion Change in Employer's Proportion and Differences Between the Employer's Contributions and the Employer's Proportionate Share of Contributions County Contributions Subsequent to the Measurement Date Total  646,829 $ 265,495 1,013,023 119,386  69,662 27,379 283,867 380,908  670,247 2,714,980 $  $  $670,247 reported as deferred outflows of resources related to pensions resulting from County contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2023. Other amounts reported are deferred outflows of resources and deferred inflows of resources related to  pensions will be recognized in pension expense as follows:  Deferred Outliows/(Intlows) ofR Resources 438,615 388,680 218,573 617,957 1,663,825  Year Ending June 30, 2024 2025 2026 2027 Total  (58)  Packet Pg. 152    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE9 LIUNA PENSION PLAN  Plan Description - The County contributes to the Laborer's International Union of North America (LIUNA) Pension Fund. The Pension Fund is a trust administered by a joint labor- management Board of Trustees in accordance with the Agreement and Declaration of Trust establishing the Pension Fund. The Board of Trustees has exclusive and full authority to design, adopt, amend, implement, interpret and apply the Pension Plan, and to decide all LIUNA provides regular pension, early retirement, deferred and disability benefits. In general, County employees are eligible for regular pension benefits from LIUNA upon having attained age 62, earned at least five years of pension credit, and earned at least one year of pension credit during the period that his or her employer is contributing to the LIUNA Pension Fund. The benefits paid to eligible members are determined by the highest contribution rate at which he or she earned pension credit and the years of Pension Credits Requests for additional plan provisions and financial reports may be obtained from Laborer's International Union of North America (LIUNA) Pension Fund located at 905 16th Street N.W., Funding Policy - The County contributed $136.00 for each General employee during the In 2010, LIUNA adopted a Funding Rehabilitation Plan (FRP) in compliance with the Pension Protection Act (PPA) of 2006. The FRP modified the Plan's contribution rate and In 2013 the Plan was determined to be in "critical status" under the funding standards added to ERISA by the PPA. The Plan is expected to improve its funding status and emerge from As of September 2012, the Safety unit terminated their affiliation with LIUNA. On April 15, 2013, the County was notified that the Pension Fund's actuaries had determined that the County's partial withdrawal liability amount was $293,558. On June 5, 2014, the County was notified that the Pension Fund's actuary had recalculated the partial employer withdrawal liability to be $328,223. The County began making quarterly payments of $15,738 in July 2013. In August 2014, the quarterly payment amount was revised to The County's annual pension cost was equal to the County's contractually required  questions regarding the Pension Plan and the Pension Fund.  he or she has earned.  Washington DC 20006-1765.  fiscal year.  benefit level schedule.  "critical status" ini the 2023 plan year.  $17,596, and quarterly payments continued until August 31, 2018.  contributions.  (59)  Packet Pg. 153    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE9 LIUNA PENSION PLAN (CONTINUED)  Trend Information summarized as follows:  Three years of trend information regarding annual pension costs, excluding Safety buyout, is  Percentage ofAPC Contributed 100% 100% 100%  Annual Pension Cost 101,083 $ 78,883 $ 80,512  Fiscal Year Ending  6/30/2021 6/30/2022 6/30/2023  NOTE 10 OTHER POSTEMPLOYMENT BENEFITS  Plan Description  The County administers a single-employer defined-benefit post-employment healthcare plan. Benefits vary by hire date. Benefits continue to dependents, including surviving spouses. No assets are accumulated in a trust that meets all of the criteria in GASB  Statement No. 75, paragraph4. Benefits Provided  Retirees are eligible for medical benefits if they retire within 120 days from separating from The County provides the PEMHCA minimum for each subscriber, regardless of elected  the County and have at least 5 years of service in the CalPERS system. coverage tier. The County pays benefits as they come due.  Employees Covered by Benefit Terms  At. June 30, 2023 (the census date), the benefit terms covered the following employees:  Category  Count  Inactive Employees, Spouses, or Beneficiaries Currently Receiving Benefit Payments Active Employees Electing Coverage Total OPEB Liability of June 30, 2023.  18 175  The County's total OPEB liability was measured as of June 30, 2023, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as  (60)  Packet Pg. 154    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE 10 OTHER POSTEMPLOYMENT BENEFITS (CONTINUED)  Actuarial Assumptions otherwise specified: Inflation: 3.69%  The total OPEB liability in the June 30, 2023 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless  Salary increases: Based on assumptions for Public Agency Miscellaneous and Police members published in the December 2017 CalPERS Experience Study. Rates are based on a wage growth rate of 2.75% per year plus merit and promotion increases.  Investment rate of return: N/A; OPEB Plan is unfunded  Healthcare cost trend rates: 7.00% in the first year, trending down to 3.73% over 54  years.  Mortality rates were based on CalPERS tables.  Discount Rate  The discount rate used to measure the total OPEB liability was 3.86%. the County's OPEB Plan is an unfunded plan, therefore the discount rate was set to the rate of tax-exempt, high-  quality 20-year municipal bonds, as of the valuation date.  Changes in the Total OPEB Liability Balances as of June 30, 2022 Changes for the Year: Service Cost Interest Change of Assumptions Changes of benefit terms Employer Contributions Net Changes Balances as of June 30, 2023  Total OPEB Liability $ 4,765,723 322,904 185,980 (302,406) (1,362,745) (748,800) (97,910) (2,002,977) $ 2,762,746  Differences Between Expected and Actual Experience  Sensitivity of the Total OPEB Liability to Changes in the Discount Rate  The total OPEB liability of the County, as well as what the County's total OPEB liability would be if it were calculated using a discount rate that is one percentage point lower  (2.69%) or one percentage point higher (4.69%) follows:  1% Decrease 2.86% 3,177,881 (61)  Discount Rate 3.86%  1% Increase 4.86%  Total OPEB Liability  2,762,746 $ 2,423,559  Packet Pg. 155    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE 10 OTHER POSTEMPLOYMENT BENEFITS (CONTINUED)  Sensitivity of the Total OPEB Liability to Changes in the Healthcare Cost Trend Rates Sensitivity of the total OPEB liability to changes in the healthcare cost trend rates. The total OPEB liability of the County, as well as what the County's total OPEB liability would be if it were calculated using healthcare cost trend rates that are one percentage point lower (6.00% decreasing to 2.73%) or one percentage point higher (8.00% decreasing to 4.73%)  than current healthcare cost trend rates follows:  1% Decrease 6.00% Decreasing to 2.73%  Trend Rate 7.00% Decreasing to 3.73%  1% Increase 8.00% Decreasing to 4.73%  Total OPEB Liability  $ 2,318,478 $ 2,762,746 $ 3,337,167  Summary of Deferred Outflows/Inflows Differences between Expected and Actual Experience  Outflows 617,523 1,511,907 Future Recognition (223,523) (223,523) (223,523) (223,523) (223,523) (750,338) (1,867,953)  Inflows (1,426,865) e (3,379,860)  894,384 $ (1,952,995)  Changes of Assumptions Total  Year Ending June 30, 2024 2025 2026 2027 2028 Thereafter Total  For the year ended June 30, 2023, the County recognized an OPEB expense of $460,408.  NOTE 11 CONTINGENT LIABILITIES  Deficit Cash and Investment Positions  The County has allowed cash and investments in several County funds to be spent into a deficit position. This has resulted in the County utilizing available cash from other funds, restricted and unrestricted fund balance to cover warrants issued for the County's ongoing operations. The use of funds from restricted funds has resulted in the County advancing cash in the amount of $9,115,953. The Board of Supervisors approved an interfund borrowing resolution for FY: 22/23 allowing the dry period financing within County Funds.  (62)  Packet Pg. 156    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE11 CONTINGENT LIABILITIES (CONTINUED)  Deficit Cash and Investment Positions (Continued)  The Board of Supervisors approved a repayment plan in 2012 in which the General Fund budgets a transfer of $550,000-800,000 annually to the hospital enterprise fund. Cash flow projections are used to ensure the necessary funds are available to restricted-funded programs in order to meet funding requirements. During FY 21/22, in addition to payments to cover the interest costs, the County also made an approximately $121,800 in additional  payments. Federal Grants  The County participates in several federal and state grant programs. These programs have been audited in accordance with the provisions of the Uniform Guidance and applicable state requirements. No cost disallowances were proposed as a result of these audits. However, these programs are still subject to further examination by the grantors and the amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time. The County expects such amounts, ifany, to be immaterial.  Medi-Cal Programs  Under Medi-Cal programs, final settlements for cost reports filed by the County Department of Mental Health is dependent upon a review by the Department of Health Care Services (DHCS). Preliminary estimates of the amounts to be received from third-parties are included in the financial statements. Final determination of amounts due for services to program patients is made when the cost reports are settled, and any adjustments are made in the  period such amounts are fully determined.  NOTE 12 CLOSURE AND POSTCLOSURE CARE COST  The County has closure and postclosure care responsibilities for the following landfill sites:  Capacity Used as of June 30, 2023 (%) 49.34% 100% 100% 100% 100%  Estimated Remaining Years 12  Facility Name (City) Alturas Lake City Eagleville Cedarville Bidwell  Status Active Closed Closed Closed Closed  (63)  Packet Pg. 157    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE 12 CLOSURE AND POSTCLOSURE CARE COST (CONTINUED)  The state of California and federal laws and regulations require that the County of Modoc place a final cover on its landfill sites when closed and perform certain maintenance and monitoring functions at the landfill site for thirty years after closure. In addition to operating expenses related to current activities of the landfill, an expense provision and related liability are being recognized based on the future closure and postclosure care costs that will be incurred near or after the date the landfill no longer accepts waste. The recognition of these landfill closure and postclosure care costs is based on the amount the landfill used during the year. The estimated liability of Landfill closure and postclosure care costs as of June 30, 2023 was $2,652,406 based on the capacity of the landfills used to date (amount of landfill used). It is estimated that an additional $2,509,952 will be recognized as closure and postclosure care expense between the date of the balance sheet and the date the Alturas landfill is expected to be filled to capacity (2034). The estimated total current cost of landfill closure and postclosure care, $5,162,358, is based on the amount that would be paid ifall equipment, facilities, and services required to close, monitor, and maintain the landfill were acquired at June 30, 2023. However, the actual cost of closure and postclosure care may be higher due to inflation, changes in technology, or changes in landfill laws and The County is required by the State of California and Federal laws and regulations to make annual contributions to finance closure and postclosure care to an independent custodian or to the County Treasurer as that custodian. It is anticipated that future inflation costs (including earnings on investments, if any) and additional cost that arise from changes in postclosure requirements (due to changes in technology, estimates or more rigorous environmental regulations, for example) may need to be covered by charges to future landfill As of June 30, 2023, the Alturas landfill had an estimate for closure costs in the amount of $972,893 with contributions to finance closure costs in the amount of $866,847. For postclosure care costs the County has established pledge of revenue agreements for the closed landfills with the California Integrated Waste Management Board.  regulations.  users, taxpayers or both.  (64)  Packet Pg. 158    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE 13 FUND BALANCES  The details oft the fund balances as of June 30, 2023 are presented below:  General Fund 13,879 $ 1,216,097 $ 2,116,970 2,130,849 1,216,097  Social 7,823 $ 950 $ 7,823 6,628,115  ARPALocal Other  Other Nonmajor  FundBalances Nonspendable: Inventorya andP Prepaid Advances Total Nonspendable RestrictedFor: General Government Public Ways andF Facilities Healtha ands Sanitation PublicA Assistance PublicF Protection Education Recreation Capital Projects TotalF Restricted Committed: Unassigned: Overall Total:  Roads MentalHealth Services Public! Health Recovery Public Safety SRF Govemmental  950 $ 4,590,215  4,662,053 984,291 4,000 1,842,245 34,496 38,244 358,497 40,665 102,246  7,568,419  6,493  8,764,081  2,311,920 296,488 176,132 6,493 2,311,920 5,075,946 3,463,411  7,568,419 8,764,081 6,628,115  215  573,181  6,535,981  $ 8,666,830 8,784,516 $ 8,764,081 $ 6,635,938 4,591,165 $ 6,493 $ 2,885,101 5,075,946 3,463,411  As of June 30, 2023, the County had deficit fund balance/net position in the following  reporting units:  Deficit Fund Balance/Net Position (4,115,952) (872,969) $ (4,988,921)  Business-Type Activities Enterprise Funds: Modoc Medical Center (Hospital Enterprise Fund) Waste Management Total Business Type Activities  The deficit in the Business-type activities reporting unit is attributed to the deficits in the Modoc Medical Center and Waste Management as disclosed in the Enterprise Funds The General Fund is the primary operating fund of the County of Modoc. As the primary fund of discretionary revenues, this fund has the main responsibility to cover deficits incurred in other governmental funds and enterprise funds. The deficit balance in the Modoc Medical Center (Hospital Enterprise Fund) is expected to be eliminated through transfers Management Fund is expected to be eliminated through cost savings and fee increases  section above.  from the General Fund over time. The deficit in the Waste  over time.  (65)  Packet Pg. 159    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE1 13 FUND BALANCES (CONTINUED)  As stated in Note 11 above, the Board of Supervisors approved a repayment plan for the deficit balance in the Modoc Medical Center (Hospital Fund) in April 2012. Since June 30, 2011, a total of $5,584,758 has been transferred from the General Fund to the Hospital  Fund, reducing the deficit.  NOTE 14 RISK MANAGEMENTILITIGATION  Litigation  The County is exposed to various risks of loss related to torts; theft or, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The County is a member of the Trindel Insurance Fund, a Joint Powers Authority (JPA), to provide coverage for workers' compensation and general liability exposure and to pay for the administration of the program. Primary and excess workers' compensation insurance, as well as excess to property and general liability insurance are reinsured through a commercial company. There is a self-insured retention of $100,000 for general liability, $25,000 for property, and $300,000 for workers' compensation. Above the self-insured retention, various limits are applied to excess insurance programs. Trindel Insurance Fund is classified as a claims-servicing or account pool, wherein the County retains the risk of loss and is considered self-insured with regard to liability and workers' compensation. The County currently reports all of its risk management activities in the General Fund. Premiums due to Trindel are reported when incurred. The liability for outstanding claims was The JPA acts as a banking arrangement with its members wherein, over time, each member isf fiscally responsible for their own losses and costs. Administration expenses are shared equitably among the members pursuant to formulas established by resolutions of Trindel Insurance Fund. Should a member incur several large losses in any given year or time period, the risk pooled cash will pay the claims bills and the member will, over time, repay Trindel Insurance Fund. Ten (10) percent of the deficit is added to the next year's premium The County holds a deposit with Trindel Insurance Fund from which claims are paid. At June 30, 2023, the balance of the deposit was $4,354,570. Each member of Trindel pays an annual premium to the insurance system that is evaluated each year based on the number The County also belongs to another larger JPA called the County Supervisors Association of California Excess Insurance Authority (CSAC-EIA). CSAC-EIA, along with other commercial carriers, increases the coverage for general liability to $25 million. Also, CSAC-EIA, with other commercial carriers, covers replacement cost on property to $50 million with a $1,000 deductible per occurrence. The County has funded the first $300,000 coverage for Workers'  N  determined based on historical trends and actual activity.  until the amount is paid back.  of personnel, estimated payroll and experience factor.  Compensation insurance through a. JPA.  (66)  Packet Pg. 160    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO BASIC FINANCIAL STATEMENTS  NOTE 14 RISK MANAGEMENTILITIGATION (CONTINUED)  The County also participates in the pollution legal liability and remediation legal liability insurance, which is available through the Authority. The policy covers sudden and gradual pollution of scheduled property, streets, and storm drains owned by the County. Coverage is on a claims-made basis. There is a $100,000 deductible. The Authority has a limit of $50,000,000. Each member of the Authority has a $10,000,000 limit during the 32-year term The County also purchases real property, crime, medical malpractice, aviation, cyber, and watercraft coverage with deductibles between $1,000 and $25,000 and with excess coverage between $1,000,000 and $60,000,000. The coverage is provided through the Changes in the County's claims liability for the fiscal years ending June 30, 2023, 2022, and  of the policy.  Authority and CSAC EIA. 2021 were as follows:  Current Year Claims and Changes in Estimates 263,851 335,743 488,131  Balance at Beginning of Fiscal Year 1,745,541 1,595,091 1,793,332  Balance at End of Fiscal Year 1,595,091 1,793,332 2,087,487  Fiscal Year Ended 2021 2022 2023  Claims Payment (414,301) (137,502) (193,976)  The County is also a defendant in several lawsuits arising in the normal course of business. Int the aggregate, these claims seek monetary damages in significant amounts. To the extent, the outcome of such litigation has been determined to result in probable loss to the County; such loss has been accrued in the accompanying financial statements. Litigation where loss to the County is reasonably possible has not been accrued; however, County management and Counsel estimate such loss to total $58,000. The outcome of the For each of the past three fiscal (claim) years, no claims have had settlements or judgements that exceeded the insured coverage for either workers' compensation or general  remaining claims cannot be determined at this time.  liability.  (67)  Packet Pg. 161    6.a.b  REQUIRED SUPPLEMENTARY INFORMATION  Packet Pg. 162    6.a.b  COUNTY OF MODOC (LAST TEN YEARS)*  SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS CALIFORNIA PUBLIC EMPLOYEES RETIREMENT SYSTEM - MISCELLANEOUS PLAN  FOR THE MEASUREMENT PERIODS ENDED JUNE 30  Reporting Fiscal Year (Measurement Date) TOTALI PENSION LIABILITY: Service Cost Interest on Total Pension Liability Changes of Benefit Terms Changes of Assumptions Difference between Expected and Actual Experience Benefit Payments, Including Refunds of Employee Contributions Change in Allocation Net Changei in Total Pension Liability Total Pension Liability- Beginning Total Pension Liability- Ending (a) PLAN FIDUCIARY NET POSITION Contributions Employer Contributions Employee Net Investment Income Benefit Payments, Including Refunds of Employee Contributions Net Plan to Plan Resource Movement Administrative Expense Other Miscellaneous Income Change in Allocation Net Change in Fiduciary Net Position Plan Fiduciary Net Position Beginning Plan Fiduciary Net Position Ending (b) Plan Net Pension Liability/ (Asset) (a)-(b) Plan Fiduciary Net Position as a Percentage oft the Total Pension Liability Covered Payroll Plan Net Pension Liability/ (Asset) as a Percentage of Covered Payroll  June 30, 2023 June 30, 2022 June 30, 2021 June 30, 2020 June 30, 2019 June 30, 2018 June 30, 2017 June 30, 2016 June 30, 2022 June 30, 2021 June 30, 2020 June 30, 2019 June 30, 2018 June 30, 2017 June 30, 2016 June 30, 2015 $ 1,439,410 $ 1,373,037 $ 1,367,293 $ 1,305,532 $ 1,365,011 $ 1,434,662 $ 1,211,177 $ 1,176,98  (Restated) 5,407,724 4,138,155 (2,185,528) (4,204,695) (5,373,645)  5,776,135 2,401,497 (545,503) (5,241,769) (27,103) 3,802,667 83,784,393 87,587,060 576,495 (5,403,968) 13,572,766 (5,241,769) (45,248) (23,504)  5,705,032  5,583,018  5,378,772  5,250,537 (390,249) 529,719 389,305  5,439,305  5,278,79 (1,167,42 (505,67  (259,367) (4,795,660) (330,343) 1,692,699 $ 2,994,087  580,480 (4,518,271) (18,433)  (229,918) (4,323,003) (4,117,545) (342,126)  (224,217) (4,164,031) (4,136,86  1,789,257 $ 3,026,778 $ (783,327) $ 2,262,234  645,81  82,091,694 79,097,607 77,308,350 74,281,572 75,064,899 72,802,665 72,156,85 83,784,393 $ 82,091,694 $ 79,097,607 77,308,350 $ 74,281,572 $ 75,064,899 72,802,66  $ 2,535,737 $ 2,369,032 $ 2,186,047 $ 1,820,422 $ 1,573,100 $ 1,467,940 $ 1,371,791 $ 1,138,57  592,933 (4,795,660) (60,918) (246,389)  608,813 2,943,388 (4,518,271) (4,323,003) (84,716) (14,007)  558,134 3,776,416  588,846 4,703,561 (4,117,545) (136) (87,391) (165,955) 292,387 55,789,076  590,356 6,190,687 (4,204,695) (82,478) (4,035,869)  581,868 283,001 (4,164,031) (35,242)  539,85 1,313,68 (4,136,86 (65,08  (41,616) 135 (259,227) 58,575,943  (7,602,257) $ 11,431,764 $ 1,121,254 $ 1,531,261 $ 2,786,867 9 (74,059) $ (1,962,613) $ (1,209,83 65,057,965 $ 72,660,222 $ 61,228,458 $ 60,107,204 $ 58,575,943 $ 55,789,076 $ 55,863,135 $ 57,825,74  72,660,222 61,228,458 60,107,204  55,863,135 57,825,748 59,035,57  22,529,095 74.28% 238.03%  11,124,171 $ 20,863,236 $ 18,990,403  18,732,407 $ 18,492,496 $ 19,201,764 $ 14,976,91  86.72% 114.52%  74.59% 220.68%  75.99% 212.21%  75.77% 202.91%  75.10% 202.67%  74.42% 223.95%  79.43 181.29  $ 9,464,941 $ 9,713,922 $ 9,454,101 $ 8,948,747 $ 9,231,767 $ 9,124,610 $ 8,574,094 $ 8,261,28  These schedules are presented to illustrate the requirements to show information for 10 years. However, until a full 10-year trend is  compiled, these schedules provide the information only for those years for which information is available.  (68)  Packet Pg. 163    6.a.b  COUNTY OF MODOC (LAST TEN YEARS)*  SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS CALIFORNIA PUBLIC EMPLOYEES RETIREMENT SYSTEM - SAFETY PLAN  FOR THE MEASUREMENT PERIODS ENDED JUNE 30  Reporting Fiscal Year (Measurement Date)  June 30, 2023 June 30, 2022 June 30, 2021 June 30, 2020 June 30, 2019 June 30, 2018 June 30, 2017 June 30, 2016 June: 30, 2022 June: 30, 2021 June 30, 2020 June 30, 2019 June: 30, 2018 June: 30, 2017 June 30, 2016 June 30, 201! $ 6,415,028 $ 3,785,422 $ 5,617,648 $ 5,414,974 $ 5,259,201 $ 5,394,301 $ 4,932,637 $ 4,194,57 $ 1,204,631 $ 1,107,628 $ 951,363 $ 787,049 $ 841,163 $ 903,160 $ 888,976 $ 822,70  Proportionate Share oft the Net Pension Liability Proportion oft the Net Pension Liability Covered Payroll Proportionate Share oft the Net Pension Liability as a Percentage of Covered Payroll Plan's Fiduciary Net Position as a Percentage the Total Pension Liability  0.093360%  0.107860%  0.084320%  0.086740%  0.089630%  0.090280%  0.004900%  0.085133  532.53% 75.53%  341.76% 86.61%  590.48% 73.12%  688.01% 73.37%  625.23% 69.65%  597.27% 68.21%  554.87% 68.35%  509.8: 72.6E  These schedules are presented to illustrate the requirements to show information for 10 years. However, until a full 10-year trend is  compiled, these schedules provide the information only for those years for which information is available.  (69)  Packet Pg. 164    6.a.b  COUNTY OF MODOC SCHEDULE OF PLAN CONTRIBUTIONS FOR THE FISCAL YEARS ENDEDJUNE 30, (LAST TEN YEARS)* JUNE 30, 2023  California Public Employee Retirement System - Miscellaneous  Employer Fiscal Year End Actuarially Determined Contribution Contributions in Relation to the Actuarially Determined Contribution Contribution Deficiency (Excess) Covered Payroll Contributions as a Percentage of Covered Payroll  2023  2022  2021  2020  2019  2018  2017  $2 2,548,793 $ 2,543,133 $ 2,549,250 $ 2,342,879 $ 1,950,569 $ 1,678,106 $ 1,467,940 (2,548,793) (2,543,133) (2,549,250) (2,342,879) (1,950,569) (1,678,106) (1,467,940) 9,464,941 9,464,941 e 9,713,922 $ 9,454,101 8,948,747 9,231,767 e 9,124,610  26.93%  26.87%  26.24%  24.78%  21.80%  18.18%  16.09%  California Public Employee Retirement System - Safety  Employer Fiscal Year End Actuarially Determined Contribution Contributions in Relation to the Actuarially Determined Contribution Contribution Deficiency (Excess) Covered Payroll Contributions as a Percentage of Covered Payroll  2023  2022  2021  2020  2019  2018  2017 (399,433) 44.23%  670,247 $ 672,340 $ 597,855 $ 511,131 $ 654,972 $ 582,646 $ 399,433  (670,247) (672,340) (597,855) (511,131) 1,204,631 1,204,631 1,107,628  (654,972) (582,646) 787,049 83.22%  951,363 53.73%  841,163 $ 903,160 69.27%  55.64%  55.81%  53.98%  These schedules are presented to illustrate the requirements to show information for 10 years. However, until a full 10-year trend is  compiled, these schedules provide the information only for those years for which information is available.  (70)  Packet Pg. 165    6.a.b  COUNTY OF MODOC FOR THE YEARS ENDED JUNE 30, (LAST TEN YEARS)* JUNE 30, 2023  SCHEDULE OF CHANGES IN THE TOTAL OPEB LIABILITY AND RELATED RATIOS  Total OPEB Liability Service Cost Interest Changes of Benefit terms Differences Between Expected and Actual Experience Changes of Assumptions or Other Inputs Employer Contributions Implicit Rate Subsidy Fulfilled Net Changes in Net OPEB Liability Net OPEBI Liability- Beginning Net OPEBI Liability- Ending Covered-Emplyee Payroll  2022/2023 185,980 (748,800) (1,362,745) (302,406) (97,910) (2,002,977) 4,765,723 2,762,746 $ 4,765,723 9,446,272 29.25%  2021/2022 117,993 (15,427) (1,443,374) (77,511) (1,018,897) 5,784,620 10,481,338 45.47%  2020/2021 102,032 1,264,473 291,420 (75,717) 1,916,700 3,867,920 5,784,620 11,050,043 52.35%  $ 322,904 $ 399,422 $ 334,492  Net OPEB Liability as al Percentage of Covered-Employee Payroll  The County implemented GASB 75 for the fiscal year June 30, 2018, therefore only three years No assets are accumulated in a trust that meets all of the criteria in GASB Statement No. 75,  are shown above. paragraph 4.  (71)  Packet Pg. 166    6.a.b  COUNTY OF MODOC JUNE 30, 2023  NOTES TO REQUIRED SUPPLEMENTARYI INFORMATION  NOTE1-BUDGETS AND BUDGETARY ACCOUNTING  In accordance with the provisions of Sections 29000 and 29143, inclusive, of the California Government Code and other statutory provisions, commonly known as the County Budget Act, the County prepares a budget for each fiscal year on or before October 2nd. Budgeted expenditures are enacted into law through the passage of an Appropriation Resolution. This resolution mandates the maximum authorized expenditures for the fiscal year and cannot be exceeded except by subsequent An operating budget is adopted each fiscal year for all Governmental Funds. Expenditures are controlled at the major object level within budget units for the County. The budget unit is the level at which expenditures may not legally exceed appropriations. Supplementary appropriations normally financed by unanticipated revenues during the year must be approved by the Board of Supervisors. Budgets are prepared in accordance with Generally Accepted Accounting Principles. Budgeted amounts in the budgetary financial schedules are reported as originally adopted and amended during the fiscal year by four-fifths vote of the Board of The budget approved by the Board of Supervisors for the general fund includes budgeted expenditures and reimbursements for amounts disbursed on behalf of other governmental funds. Actual reimbursements for these items have been eliminated in the accompanying budgetary financial schedules. Accordingly, the related budgets for these items have also been eliminated in order to provide a meaningful comparison of actual and budgeted results of operations. The budgets for the governmental funds may include an object level known as interfund transfers" in the charges for appropriations. This object level is an accounting mechanism used by the County to show reimbursements between  amendments to the budget by the County's Board of Supervisors.  Supervisors.  operations within the same government.  (72)  Packet Pg. 167    6.a.b  COUNTY OF MODOC GENERAL FUND  BUDGETARY COMPARISON SCHEDULE FISCAL YEAR ENDED JUNE 30, 2023  Variance with Final Budget  Original $ 2,315,918 $ 2,200,041  Final  Variance  Actual  Budgetary Fund Balances, July 1* Resources (Inflows): Taxes Licenses and Permits Fines, Forfeitures, and Penalties Use of Money and Property Intergovernmental Charges for Services Other Revenues Other Financing Sources Sale of Capital Assets Amounts Available for Appropriation Charges to Appropriations (Outflows): General Government Public Protection Public Ways and Facilities Public Assistance Recreation and Culture Capital Outlay Other Financing Uses Total Charges to Appropriation Budgetary Fund Balances, June 30 Sources/Iflows of Resources Differences Budget to GAAP: reporting purposes govemmental funds Uses/Outflows of Resources Differences Budget to GAAP: budgetary purposes balances governmental funds  (115,877) $ 7,734,586 $ 5,534,545  5,643,548.00 6,004,138.00 $ 360,590 $ 6,346,198 $ 342,060  127,425.00 255,200.00 33,890.00 3,116,600.00 2,801,069.00 413,327.00 513,960.00 1,942,954.00 2,325,276.00 10,000.00  109,925.00 232,570.00 33,890.00 448,754.00 245,263.00 10,000.00  (17,500) (22,630) (315,531) 35,427 (268,697) 382,322  131,684 556,953 90,632 3,391,374 602,945 175,209 2,062,792 56,046  21,759 324,383 56,742 590,305 154,191 (70,054) (262,484) 46,046  $ 12,056,904 $12,210,885 $ 153,981 $1 13,413,833 $ 1,202,948 4,671,731.00 4,602,530.00 $ (69,201) $ 3,331,696 $ 1,270,834  6,915,269.00 7,555,105.00 15,391.00 378,113.00 361,530.00 458,735.00 317,021.00 $ 13,117,790 $ 14,279,711 1,255,032 $ 131,215  639,836 (956) 296,928 74,520 220,794  7,947,393 14,434 699,962 158,638 458,735 (129,269)  (392,288) 1 (24,921) 277,412 667,084 8,535,615  14,435.00 675,041.00 436,050.00 458,735.00 537,815.00  1,161,921 12,481,589 $ 1,798,122 (1,123,817) $ 8,666,830  Explanation of Differences between Budgetary Inflows and Outflows and GAAP Revenues and Expenditures: Actual amounts (budgetary basis)' "available for appropriations" from the budgetary comparison statement Transfers from other funds arei inflows of budgetary resources but arer not revenues for financing Total revenues asr reported on the statement of revenues, expenditures, and changes inf fund balances- Actual amounts (budgetary basis): :total charges to appropriations" from the budgetary comparison statement Transfers to othert funds are outflows ofb budgetary resources but arer not expenditures for Total expenditures as reported on the statement ofr revenues, expenditures and changes inf fund  13,413,833 (2,118,838) 11,294,995 12,481,589 129,269 12,610,858  (73)  Packet Pg. 168    6.a.b  COUNTY OF MODOC ROADS  BUDGETARY COMPARISON SCHEDULE FISCAL YEAR ENDED JUNE 30, 2023  Variance with Final Budget  Original $ (117,998) $ $  Final  Variance  Actual  Budgetary Fund Balances, July 1* Resources (Inflows): Licenses and Permits Fines, Forfeitures, and Penalties Use of Money and Property Intergovernmental Charges for Services Other Revenues Other Financing Sources Amounts Available for Appropriation Charges to Appropriations (Outflows): Public Ways and Facilities Other Financing Uses Total Charges to Appropriation Budgetary Fund Balances, June 30 Sources/Iflows of Resources Differences- Budget to GAAP: reporting purposes governmental funds Uses/Outflows of Resources Differences Budget to GAAP: budgetary purposes balances governmental funds  82,002 $ 200,000 $ 7,935,361 $ 7,853,359 7,000.00 $ 2,000 $ 5,507 $ (1,493)  5,000 75,000.00 6,387,166.00 8,031,042.00 5,200.00 500.00 34,000.00  50,000.00 150.00 1,000.00 20,000.00  (25,000) 1,643,876 500 (14,000)  58,047 7,140,450 25,330 210 22,525  8,047 (890,592) 25,180 (790) 2,525  6,506,866 $ 8,109,192 $ 1,607,376 $ 7,252,069 $ (857,123) 13,228,374.00 14,594,562.00 $ 1,366,188 $ 6,146,774 $ 8,447,788 (7,207,475) $ (6,669,149) $ 538,326 $ 8,784,516 $ 15,453,665  367,969.00 13,596,343 $ 14,860,343  265,781.00  (102,188)  256,140  9,641  1,264,000 $ 6,402,914 $ 8,457,429  Explanation of Differences between Budgetary Inflows and Outflows and GAAP Revenues and Expenditures: Actual amounts (budgetary basis)' 'available for appropriations" from the budgetary comparison statement Transfers from other funds arei inflows oft budgetary resources but arer not revenues for financing Total revenues as reported ont the statement ofr revenues, expenditures, and changes inf fund balances- Actual amounts (budgetary basis): :total charges to appropriations" from the budgetary comparison statement Transfers to other funds are outflows of budgetary resources but arer note expenditures for Total expenditures as reported ont the statement ofr revenues, expenditures and changes inf fund  7,252,069 (22,525) 7,229,544 6,402,914 (256,140) 6,146,774  (74)  Packet Pg. 169    6.a.b  COUNTY OF MODOC PUBLIC HEALTH  BUDGETARY COMPARISON SCHEDULE FISCAL YEAR ENDED JUNE 30, 2023  Variance with Final Budget  Original $ 3,877,574 $ 3,877,574 9,000.00 281.00 31,305.00 5,951,565.00 5,405,516.00 12,000.00 0.00 1,657,003.00 1,685,665.00  Final  Variance  Actual $ 3,662,522 $ (215,052) $ 13,993 $ 4,993 34 31,136 4,791,315 15,204 7,717 232,477  Budgetary Fund Balances, July 1* Resources (Inflows): Licenses and Permits Fines, Forfeitures, and Penalties Use of Money and Property Intergovernmental Charges for Services Other Revenues Other Financing Sources Amounts Available for Appropriation Charges to Appropriations (Outflows): Health and Sanitation Other Financing Uses Total Charges to Appropriation Budgetary Fund Balances, June 30 Sources/Iflows of Resources Differences- Budget to GAAP: reporting purposes govemmental funds Uses/Outflows of Resources Differences Budget to GAAP: budgetary purposes balances governmental funds  9,000.00 $ 210.00 25,830.00 12,000.00 0.00  (71) (5,475) (546,049) 28,662  (176) 5,306 (614,201) 3,204 7,717 (1,453,188)  7,661,154 $ 7,138,221 $ (522,933) $ 5,091,876 $ (2,046,345) 5,752,415.00 5,363,490.00 $ (388,925) $ 3,658,027 $ 1,705,463 3,732,180 $ 3,528,153 $ (204,027) $ 4,591,165 $ 1,063,012  2,054,133.00 2,124,152.00 7,806,548 $ 7,487,642 $ (318,906)  70,019  505,206 4,163,233 $ 3,324,409  1,618,946  Explanation of Differences between Budgetary Inflows and Outflows and GAAP Revenues and Expenditures: Actual amounts (budgetary basis)' "available for appropriations" from the budgetary comparison statement Transfers from other funds arei inflows of budgetary resources but are not revenues for financing Total revenues asr reported ont the statement of revenues, expenditures, and changes inf fund balances-  5,091,876 (232,477) 4,859,399 4,163,233 (505,206) 3,658,027  Actual amounts (budgetary basis): :total charges to appropriations" from the budgetary comparison statement Transfers to othert funds are outflows ofb budgetary resources but are not expenditures for Total expenditures as reported on the statement ofr revenues, expenditures and changes inf fund  (75)  Packet Pg. 170    6.a.b  COUNTY OF MODOC MENTAL HEALTH  BUDGETARY COMPARISON SCHEDULE FISCAL YEAR ENDED JUNE 30, 2023  Variance with Final Budget  Original $ 7,280,244 $ 6,756,340 68,232.00 4,679,325.00 4,903,563.00 196,180.00 20,920 2,334,386.00 2,413,998.00  Final  Variance  Actual  Budgetary Fund Balances, July 1* Resources (Inflows): Use of Money and Property Intergovernmental Charges for Services Other Revenues Other Financing Sources Amounts Available for Appropriation Charges to Appropriations (Outflows): Health and Sanitation Other Financing Uses Total Charges to Appropriation Budgetary Fund Balances, June 30 Sources/Iflows of Resources Differences Budget to GAAP: reporting purposes governmental funds Uses/Outflows of Resources Differences Budget to GAAP: budgetary purposes balances governmental funds  523,904 $ 7,937,362 $ 1,181,022  64,184.00 $ (4,048) $ 91,973 $ 27,789  224,238 16,264 79,612  5,171,482 149,164 39,984 190,322  267,919 (63,280) 19,064 (2,223,676)  212,444.00 20,920  $ 7,299,043 $ 7,615,109 $ 316,066 $ 5,642,925 $ (1,972,184) 4,547,085 4,814,027.00 $ 266,942 $ 4,528,721 $ 285,306 $ 6,729,917 $ 7,523,525 $ 793,608 $ 4,816,206 $ 2,707,319 7,849,370 $ 6,847,924 $ (1,001,446) $ 8,764,081 $ 1,916,157  2,182,832.00 2,709,498.00  526,666  287,485  2,422,013  Explanation of Differences between Budgetary Inflows and Outflows and GAAP Revenues and Expenditures: Actual amounts (budgetary basis)' 'available for appropriations" from the budgetary comparison statement Transfers from other funds arei inflows oft budgetary resources but arer not revenues for financing Total revenues as reported ont the statement ofr revenues, expenditures, and changes inf fund balances- Actual amounts (budgetary basis): :total charges to appropriations" from the budgetary comparison statement Transfers to other funds are outflows oft budgetary resources but are note expenditures for Total expenditures as reported on the statement ofr revenues, expenditures and changes int fund  5,642,925 (190,322) 5,452,603 4,816,206 (287,485) 4,528,721  (76)  Packet Pg. 171    6.a.b  COUNTY OF MODOC BUDGETARY COMPARISON SCHEDULE SOCIAL SERVICES FISCAL YEAR ENDED JUNE 30, 2023  Variance with Final Budget  Original  Final  Variance  Actual  Budgetary Fund Balances, July 1* Resources (Inflows): Use of Money and Property Intergovernmental Charges for Services Other Revenues Other Financing Sources Amounts Available for Appropriation Charges to Appropriations (Outflows): Public. Assistance Other Financing Uses Total Charges to Appropriation Budgetary Fund Balances, June 30 Sources/Iflows of Resources Differences Budget to GAAP: reporting purposes governmental funds Uses/Outflows of Resources Differences Budget to GAAP: budgetary purposes balances governmental funds  $ 4,612,177 $ 4,610,177 $ (2,000) $ 5,856,982 $ 1,246,805  65,100 9,818,958 53,913 400 100,303  64,500 $ 9,069,722 53,913 400 100,303  (600) $ 61,993 $ (2,507)  (749,236)  8,074,444 40,309 8,181 63,096  (995,278) (13,604) 7,781 (37,207)  $ 10,038,674 $ 9,288,838 $ (749,836) $ 8,248,023 $ (1,040,815)  9,523,000 $ 9,523,000 $ 517,229 10,040,229 $10,040,229  7,185,525 $ 2,337,475 283,542 7,469,067 $ 2,571,162  517,229  233,687  4,610,622 $ 3,858,786 $ (751,836) $ 6,635,938 $ 2,777,152  Explanation of Differences between Budgetary Inflows and Outflows and GAAP Revenues and Expenditures: Actual amounts (budgetary basis)' 'available for appropriations" from the budgetary comparison statement Transfers from other funds arei inflows oft budgetary resources but arer not revenues for financing Total revenues as reported ont the statement ofr revenues, expenditures, and changes inf fund balances- Actual amounts (budgetary basis): :total charges to appropriations" from the budgetary comparison statement Transfers to other funds are outflows oft budgetary resources but are note expenditures for Total expenditures as reported on the statement ofr revenues, expenditures and changes int fund  8,248,023 (63,096) 8,184,927 7,469,067 (283,542) 7,204,451  (77)  Packet Pg. 172    6.a.b  COUNTY OF MODOC BUDGETARY COMPARISON SCHEDULE ARPA LOCAL RECOVERY FISCAL YEAR ENDED JUNE 30, 2023  Variance with Final Budget 6,493 $ 49,493 $  Original $ (43,000) $ (43,000) $  Final $  Variance $  Actual $  Budgetary Fund Balances, July 1* Resources (Inflows): Use of Money and Property Intergovernmental Amounts Available for Appropriation Charges to Appropriations (Outflows): Public Assistance Education Recreation and Culture Other Financing Uses Total Charges to Appropriation Budgetary Fund Balances, June 30  $ $  $  $ (43,000) $ (43,000)  6,493 $ 49,493  (78)  Packet Pg. 173    6.a.b  COUNTY OF MODOC BUDGETARY COMPARISON SCHEDULE OTHER PUBLIC SAFETY FISCAL YEAR ENDED JUNE 30, 2023  Variance with Final Budget  Original  Final  Variance  Actual  Budgetary Fund Balances, July 1* Resources (Inflows): Fines, Forfeitures, and Penalties Use of Money and Property Intergovernmental Charges for Services Other Revenues Other Financing Sources Amounts Available for Appropriation Charges to Appropriations (Outflows): Public Protection Other Financing Uses Total Charges to Appropriation Budgetary Fund Balances, June 30 Sources/Iflows of Resources Differences Budget to GAAP: reporting purposes govemmental funds Uses/Outflows of Resources Differences Budget to GAAP: budgetary purposes balances governmental funds  2,546,462 $ 2,546,462  $ 15,768 $ 14,700 $ (1,068) $ 14,474 $  (226) 9,295 135,616 (3,404) 1,721 (99,320)  19,877 628,454 15,000 4,000 100,303  17,525 813,438 10,000 0 100,303  (2,352) 184,984 (5,000) (4,000)  26,820 949,054 6,596 1,721 983  783,402 $ 955,966 $ 172,564 $ 999,648 $ 43,682  $ $ 772,990 144,059  $ 90,614 $ (90,614) 570,395  628,931.00  202,595  628,931 $ 772,990 $ 144,059 $ 661,009 $ 111,981 e 154,471 $ 182,976 e 28,505 $ 2,885,101 $ 2,702,125  Explanation of Differences between Budgetary Inflows and Outflows and GAAP Revenues and Expenditures: Actual amounts (budgetary basis)' "available for appropriations" from thel budgetary comparison statement Transfers from other funds arei inflows of budgetary resources but are not revenues for financing Total revenues asr reported ont the statement of revenues, expenditures, and changes inf fund balances-  $ 999,648  (983) 998,665 661,009 (570,395) 90,614  Actual amounts (budgetary basis): :total charges to appropriations" from the budgetary comparison statement Transfers to othert funds are outflows ofb budgetary resources but are note expenditures for Total expenditures as reported on thes statement ofr revenues, expenditures and changes inf fund  (79)  Packet Pg. 174    6.a.b  COUNTY OF MODOC BUDGETARY COMPARISON SCHEDULE OTHER SPECIAL REVENUE FUND FISCAL YEAR ENDED JUNE 30, 2023  Variance with Final Budget  Original Final $ $ 400.00 1,700.00 26,100.00 24,350.00 147,220 151,857 1,507,332 1,954,990 29,300 33,290 6,000 9,400 100,303 100,303  Variance $ 1,300 (1,750) 4,637 447,658 3,990 3,400  Actual 1,927,440 $ 1,927,440 $ 57,805 $ 57,805 1,592 22,530 204,611 4,152,608 38,799 13,451 34,665  Budgetary Fund Balances, July 1* Resources (Inflows): Taxes Licenses and Permits Fines, Forfeitures, and Penalties Use of Money and Property Intergovernmental Charges for Services Other Revenues Other Financing Sources Amounts Available for Appropriation Charges to Appropriations (Outflows): General Government Public Protection Public Assistance Recreation and Culture Other Financing Uses Total Charges to Appropriation Budgetary Fund Balances, June 30 Sources/Inflows of Resources Differences Budget to GAAP: reporting purposes govemmental funds Uses/Outflows of Resources Differences Budget to GAAP: budgetary purposes balances governmental funds  (108) (1,820) 52,754 2,197,618 5,509 4,051 (65,638)  $ 1,816,655 $ 2,275,890 $ 459,235 $ 4,526,061 $ 2,250,171  $  $  $ 673,587 $ (673,587) 60,740 206,580 650 435,998  (60,740) (206,580) (650) 73,390  270,812.00  509,388  238,576  270,812 $ 509,388 $ 238,576 $ 1,377,555 $ (868,167) 1,545,843 $ 1,766,502 $ 220,659 $ 5,075,946 $ 3,309,444  Explanation of Differences between Budgetary Inflows and Outflows and GAAP Revenues and Expenditures: Actual amounts (budgetary basis)' "available for appropriations" from the budgetary comparison statement Transfers from other funds arei inflows oft budgetary resources but arer not revenues for financing Total revenues asr reported ont the statement ofr revenues, expenditures, and changes inf fund balances- Actual amounts (budgetary basis): :total charges to appropriations" from the budgetary comparison statement Transfers to other funds are outflows ofb budgetary resources but are note expenditures for Totale expenditures as reported on the statement ofr revenues, expenditures and changes inf fund  4,526,061 (34,665) 4,491,396 1,377,555 (435,998) 941,557  (80)  Packet Pg. 175    6.a.b  Global NETWORKN INDEPENDENT MEMBER  CLA CliftonlarsonAllen LLP) is a network member of CLA Global. See LAglobalcom/dschaimer. Investment: advisory services are offered through CliftonlarsonAllen Wealth Advisors, LLC, an  SEC-registered investment: advisor.  Packet Pg. 176    6.a.c  COUNTY OF MODOC SINGLE AUDIT REPORT YEAR ENDED JUNE 30, 2023  CPAS I CONSULTANTS I WEALTH ADVISORS  ÇLAconnect.com Packet Pg. 177    6.a.c  COUNTY OF MODOC TABLE OF CONTENTS YEAR ENDED JUNE 30, 2023  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 INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM, REPORT ON INTERNAL CONTROL OVER COMPLIANCE, AND REPORT ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS SCHEDULE OF FINDINGS AND QUESTIONED COSTS  1  3 7 9 10  Packet Pg. 178    6.a.c  CliftonlarsonAllen LLP CLAconnect.com  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  The Board of Supervisors County of Modoc Alturas, 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, the discretely presented component unit, each major fund, and the aggregate remaining fund information of County of Modoc, as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the County of Modoc's basic financial statements, and have issued our report thereon dated September 30, 2024. Our report includes a reference to other auditors who audited the financial statements of Modoc County Children and Families Commission, which represents 100% of the assets, net position, and revenue of the County of Modoc's discretely presented component unit as of and for the fiscal year ended June 30, 2022, as described in our report on County of Modoc's financial statements. This report does not include the results of the other auditors' testing of internal control over financial reporting or compliance  and other matters that are reported on separately by those auditors. Report on Internal Control Over Financial Reporting  In planning and performing our audit of the financial statements, we considered County of Modoc's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of County of Modoc's internal control. Accordingly, we do not express an opinion on the effectiveness of County of Modoc's A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged  internal control.  with governance.  CLA ClftonlarsonAllen LLP)i is ani independent network member of CLA Global. See CAgobalcom/dscamer  (1)  Packet Pg. 179    6.a.c  The Board of Supervisors County of Modoc  Our consideration ofi internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material  weaknesses or significant deficiencies may exist that were not identified.  Report on Compliance and Other Matters  As part of obtaining reasonable assurance about whether County of Modoc'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 financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be  reported under Government. Auditing Standards.  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 entity'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 entity's internal control and  compliance. Accordingly, this communication is not suitable for any other purpose.  Ymal ClitonLarsonAllen LLP Roseville, California September 30, 2024  (2)  Packet Pg. 180    6.a.c  CliftonlarsonAllen LLP CLAconnect.com  INDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT ON  THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS  REQUIRED BY THE UNIFORM GUIDANCE  The Board of Supervisors County of Modoc Alturas, California  Report on Compliance for Each Major Federal Program Opinion on Each Major Federal Program  We have audited County of Modoc's compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of County of Modoc's major federal programs for the year ended June 30, 2023. County of Modoc's major federal programs are identified in the summary of auditors' results section of the In our opinion, County of Modoc complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for  accompanying schedule of findings and questioned costs.  the year ended June 30, 2023.  Basis for Opinion on Each Major Federal Program  We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditors' Responsibilities for the We are required to be independent of County of Modoc and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of County of Modoc's  Audit of Compliance section of our report.  compliance with the compliance requirements referred to above.  CLA( ClftonlarsonAllen LLP)isa ani independent network member of CLA Global. See CAgobalcom/dscamer  (3)  Packet Pg. 181    6.a.c  The Board of Supervisors County of Modoc  Responsibilities of Management for Compliance  Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to County  of Modoc's federal programs.  Auditors' Responsibllities for the Audit of Compliance  Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on County of Modoc's compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about County of Modoc's compliance with the requirements of each major federal program In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform  as a whole. Guidance, we:  exercise professional judgment and maintain professional skepticism throughout the audit. identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding County of Modoc's compliance with the compliance requirements referred to above and performing such other procedures as we obtain an understanding of County of Modoc's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of County of Modoc's internal  considered necessary in the circumstances.  control over compliance. Accordingly, no such opinion is expressed.  We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in  internal control over compliance that we identified during the audit.  (4)  Packet Pg. 182    6.a.c  The Board of Supervisors County of Modoc  Report on Internal Control Over Compliance  Our consideration of internal control over compliance was for the limited purpose described in the Auditors' Responsibilties for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we did identify certain deficiencies in internal control over compliance that we consider to be material weaknesses. Ad deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. We consider the deficiency in internal control over compliance described in the accompanying schedule of findings and questioned costs as item 2023- Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal Government Auditing Standards requires the auditor to perform limited procedures on the County of response to the internal control over compliance findings identified in our audit described in the accompanying schedule of findings and questioned costs. The County of Modoc's response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we 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 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, the discretely presented component unit, each major fund, and the aggregate remaining fund information of County of Modoc as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise County of Modoc's basic financial statements. We have issued our report thereon, dated September 30, 2024, which contained unmodified opinions on those financial statements. We did not audit the financial statements of the Modoc County Children and Families First Commission (the Commission), which represents 100% of the assets, net position, and revenue of the County of Modoc's discretely presented component unit as of and for the fiscal year ended June 30, 2022. Those financial statements were audited by other auditors, whose report thereon has been furnished to us, and our opinions, insofar as they related to the amounts included for the  001 to be a material weaknesses.  control over compliance. Accordingly, no such opinion is expressed.  Modoc's  o m  express no opinion on the response.  the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.  Commission are based solely on the reports of the other auditors.  (5)  Packet Pg. 183    6.a.c  The Board of Supervisors County of Modoc  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 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 schedule of expenditures of federal awards is fairly stated in all  material respects in relation to the basic financial statements as a whole.  4Al  ClftonlarsonAllen LLP Roseville, California September 30, 2024  (6)  Packet Pg. 184    6.a.c  COUNTY OF MODOC YEAR ENDED JUNE 30, 2023  SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS  Federal Assistance Listing Number 10.025 10.447 10.561 10.561 10.665 10.704 10.766  Pass-Through Entity Identifying Number 94-6000522 19-OMS-12693 NA 10-10044 NA 21-LE11051360-006 NA  Expenditures to  Federal Expenditures Subrecipients 1,347 130,046 229,891 140,723 370,614 691,922 691,922 17,050 74,230 1,285,209 3,728 $ 13,310 17,038 $ 86,644 $ 73,358 160,002 72,355 $ 48,163 48,163 120,518 67,569 67,569  Federal Gantor/Pass-throught Grantor/Program/ Title us. Department ofA Agriculture: Passedt through State Departmentof Food andA Aggriculture CFDAF PestN Management Passedt through State Departmento of Housinga and Commuity Development RuralDevelopment! Migrant! Housing Construction Grant/Loan Passedt through State Departmento of Social Services: State Administrative! Matching Grants fort the Supplemental Nutrition Program Passedt through State Department of Public Health: Sierra CasscadeN Nutrition Activity Consortium Subtotals SNAPCluster Passedt through State Controller's Office: Schools andF Roads- Grants to Counties SubtotalForest Service Schools andF Roads Cluster Passedt through USDA, RuralD Development: Cooperative Law Enforcement Program- Patrol Community Facilities Grant Agreement Total U.S. Department ofA Agriculture us. Department oflr Interior: Passedt throughs State Controller's Office: Distributionof Receiptst to Statea andLocal Government Passedt through Fisha andV Widife Service: Revenues Sharing/ Act/Kuchel ActPL88-567 Totall us. Department ofl Interior us.D Department ofJ Justice: Passedt through Office of CriminalJ Justice Planning: VictimWitness Assistancek Program Passedt through Officed of. Justice Programs, Bureaud of. Justice Assistance: 2018E Edwa ardE Byrne! MemorialJ Justice Assistance Grant Program Totall U.s. Department ofJ Justice us. Department of Transportation: DirectF Programs: Airporth Improvement Program- Tulelake/edarvile/ Airport Passedt through State Departmento of Transportation: HighwayF Planninga and Construction Subtotal! Highwa ay Planninga and Construction Custer Total U.S. Department ofT Transportation us. Department ofTreasury: Passedt through State Controller's Office: Disaster Grants- PublicA Assistance Total U.S. Department of Treasury  15.227 15.659 16.575 16.827 20.106 20.205  NA NA VW20250250 BSCC636-17  RPSTPL5 5903  21.027  NA  See accompanying Notes to Schedule of Expenditures of Federal Awards.  (7)  Packet Pg. 185    6.a.c  COUNTY OF MODOC YEAR ENDED JUNE 30, 2023  SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS  Federal Assistancel Listing Number 93.090 93.556 93.558 93.590 93.645 93.658 93.659 93.667 93.674 93.778 93.778 93.069 93.071 93.268 93.323 93.354 93.391 93.767 93.889 93.917 93.967 93.977 93.994 93.959 93.563  Pass-Through Entity Identifying Number NA NA NA NA NA NA NA NA NA NA NA PHEP NA NA NA NA CERI-21-23-24 NA HPP NA NA 21-10568 NA NA NA  Expenditures to  Federal Expenditures Subrecipients 24,417 $ 8,405 895,389 30,281 6,423 470,961 357,276 15,752 12,932 281,008 131,565 412,573 84,354 44,058 332,086 538,171 117,314 118,654 5,413 121,853 3,170 10,778 91,765 73,485 284,068 7,859 4,067,437 $ 97,410 22,131 $ 60,283 25,028 32,012 139,454 126,933 127,444 25,510 279,887 419,341 $ 6,137,114 $ 97,410  Federal Grantor/Pass- through Grantor/Program Ttle U.S. Department ofH Health and! Human Services: Passedt through! Departmento of Social Services: FedGAP&H KinGAPIN-EAdmin Promoting Safe & StableF Families (PSSF) Temporary Assistancef for Needy Families (TANF) Community Based ChildA Abuse Prevention (CBCAP) Stephaniel Tubbs. Jones ChildV Welfare Services Program Foster Care (Title M-E) AdoptionA Assistance( (Title! M-E) Socials Services Block Grant (CWS1 Ttle) xX) Independent! Living! Program Medical Assistancel Plogram(Medicaid Title) XIX) Passedt through! Department of Healtha andH Human Services: Medi-CalF Federal Financial Participation (FFP) Subtotal Medicaid Cluster Public HealthE Emergency Preparedness MedicalE Enrollment Assistance Program Immunization/ Assistance Program- CDC COVID-19E ELCEnhancing! Detection Funding COVID-190 Crisis Response Funding CaliforniaE Equitable Recovery Initiative (CERI) ChildrensH Health InsuranceF Program National BioterrorismHosptal Preparedness Program HIVG Care Formula Grants CASPHI( (Calfornia Strengthening! Public Health! Iniative) Diseasel Intervention: Specialist Workforce Development Maternal Child Adolescent! Health-201625 Passedt through! Departmento of Alcohola andD DrugF Programs: Substance Abuse, Prevention&T Treatment (SAPT)E Block Grants Passedt through! Department of Childs Services vias Siskiyou Co. CS.: Administrationi for Childrena andF Familes Child Support Total U.S. Department of Healtha and! Human Services U.S. Department of! Homeland Security: Passedt through California Governor's Office of Emergency Services: FY 2019H Homeland Security Grant Program FY 2020 Homelands Security Grant Program FY 2021 Homelands Security Grant Program FY 2022H Homelands Security Grant Program Subtotal Assistancel ListingN Number 97.067 FY2 2021E Emergency Management Performance Grant( (EMPG) FY2022E Emergency Management Performance Grant( (EMPG) EMPG 2021A ARPA Subtotal Assistancel Listing! Number 97.042 Total U.S. Department ofH Homelands Security Total Expenditures ofF FederalA Awards  22,962 20,000  54,448 54,448  97.067 97.067 97.067 97.067 97.042 97.042 97.042  2019-0035 2020-0095 2021-0081 2022-0043 2021-0015 2022-0005 2021-0014  See accompanying Notes to Schedule of Expenditures of Federal Awards.  (8)  Packet Pg. 186    6.a.c  COUNTY OF MODOC YEAR ENDED JUNE 30, 2023  NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS  NOTE1 REPORTING ENTITY  The accompanying schedule of expenditures of federal awards presents the activity of all federal awards programs of the County of Modoc for the year ended June 30, 2023, except for any federal awards that may have been received by the Modoc County Children and Families Commission. The County of Modoc's reporting entity is defined in Note 1 to the County's basic financial statements. All federal awards received directly from federal agencies as well federal awards passed through other government agencies are included in  the schedule.  NOTE2 BASIS OF ACCOUNTING  The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the financial statements.  NOTE3 FEDERAL ASSISTANCE LISTING NUMBERS  The program titles and Assistance Listing numbers were obtained from the federal or pass- through grantor. When no Assistance Listing number had been assigned to a program, the two-digit federal agency identifier and the federal contract number were used. When there was no federal contract number, the two-digit federal agency identifier and the word  "unknown" were used.  NOTE 4 INDIRECT COST RATE  The County did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR $200.414. Uniform Guidance $200.510(6) requires the County to disclose whether or not it elected to use the 10 percent de minimis cost rate that $200.414(f) allows for nonfederal entities that have never received a negotiated indirect cost rate.  NOTE 5 PASS-THROUGH ENTITIES' IDENTIFYING NUMBER  When federal awards were received from a pass-through entity, the schedule of expenditures of federal awards shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the County determined that no identifying number is assigned for the program or the County was unable to obtain an  identifying number from the pass-through entity.  (9)  Packet Pg. 187    6.a.c  COUNTY OF MODOC YEAR ENDED JUNE 30, 2023  SCHEDULE OF FINDINGS AND QUESTIONED COSTS  Section 1- Summary of Auditors' Results  Financial Statements  1. Type of auditors' report issued: 2. Internal control over financial reporting: Material weakness(es) identified? Significant deficiency(es) identified? 3. Noncompliance material to financial statements noted?  Unmodified  yes yes yes  X no A none reported no  Federal Awards  1. Internal control over major federal programs: Material weakness(es) identified? Significant deficiency(ies) identified? 2. Type of auditors' report issued on compliance for major federal programs: 3. Any audit findings disclosed that are required to be reported in accordance with 2CFR 200.516(a)?  X  yes yes  no none reported  X  Unmodified  yes  no  Identification of Major Federal Programs Assistance Listing Number(s)  Name of Federal Program or Cluster Forest Service Schools and Roads Cluster Epidemiology and Laboratory for Capacity Temporary Assistance for Needy Families Foster Care (Title IV-E)  10.665 93.323 93.558 93.658  Testing  Dollar threshold used to distinguish between Type A and Type B programs: Auditee qualified as low-risk auditee?  $ 750,000  yes  no  (10)  Packet Pg. 188    6.a.c  COUNTY OF MODOC YEAR ENDED JUNE 30, 2023  SCHEDULE OF FINDINGS AND QUESTIONED COSTS  Section II- Financial Statement Findings  Our audit did not disclose any matters required to be reported in accordance with Government Auditing  Standards.  Section III- Findings and Questioned Costs - Major Federal Programs  2023-001 Suspension & Debarment  Federal Agency: Federal Program Title: ALN:  Department of Health and Human Services  COVID-19 Epidemiology and Laboratory for Capacity Testing  93.323  Pass-Through Agency: Pass-Through Number(s): N/A Award Number and Period: N/A  State of California Department of Health and Human Services  Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance  Criteria or specific requirement: Per 2 CFR 200 Appendix II (H) Debarment and Suspension (Executive Orders 12549 and 12689)-A contract award (see 2 CFR 180.220) must not be made to parties listed on the governmentwide exclusions in the System for Award Management (SAM), in accordance with the OMB guidelines at 2 CFR 180 that implement Executive Orders 12549 (3 CFR part 1986 Comp., p. 189) and 12689 (3 CFR part 1989 Comp., p. 235), Debarment and Suspension." SAM Exclusions contains the names of parties debarred, suspended, or otherwise excluded by agencies, as well as parties declared ineligible under statutory or regulatory authority other than Executive Order Condition: During our testing, we noted that management's review of contracts did not include a  12549.  review to ensure that the party was not debarred, suspended or otherwise excluded.  Questioned costs: None.  Context: Audit procedures included a review of the five agreements during the year ended June 30, 2023, which represented the entire population. For all of the items reviewed management did not obtain verification that the party was not debarred, suspended or otherwise excluded, prior to entering into the transactions. However, upon subsequent review, no parties were determined the be debarred, Cause: The County's procurement process did not include a requirement that required a verification of Effect: Amounts could be paid to parties that are debarred, suspended or otherwise excluded.  suspended or otherwise excluded. debarred or suspended status.  Repeat Finding: No  (11)  Packet Pg. 189    6.a.c  COUNTY OF MODOC YEAR ENDED JUNE 30, 2023  SCHEDULE OF FINDINGS AND QUESTIONED COSTS  Recommendation: We recommend that management enhance the procurement controls to ensure that all required parties are reviewed for suspension and debarment prior to entering the transaction.  Views of responsible officials: The County agrees with the findings.  Corrective action plan: While several departments at the County have been checking this internally, we will work on a more formal procedure that will require the departments to show proof of verification that the vendor or subrecipient is not suspended or debarred prior to release of payment.  (12)  Packet Pg. 190    6.a.c  Global NETWORKN INDEPENDENT MEMBER  CLA CliftonlarsonAllen LLP) is a network member of CLA Global. See LAglobalcom/dschaimer. Investment: advisory services are offered through CliftonlarsonAllen Wealth Advisors, LLC, an  SEC-registered investment: advisor.  Packet Pg. 191    7.a  MODOC COUNTY BOARD OF SUPERVISORS  AGENDA REQUEST: FORM  Date of Meeting for Which Item is Requested:  October 22,2 2024  Name of Requesting Party or Entity: Tiffany Martinez, Information Technology  Regular or Consent: Regular  Kind of Action Requested: Consideration/Action  Describe Specific Action Requested or Information tol be Discussed:  Requesting approval and authorization for the Chair of the Board to sign a Statement of Work# 2024-02 between the County of Modoc and Patrick Gerard DBA Shasta Infrastructure Services in  the amount of $3,300.00. DISCUSSION:  The estimate for work will include the configuration of a Palo Alto firewall which was purchased in December of 2023. The contractor will work with the County of Modoc staff remotely to install and finalize the setup of the device. The firewall is for the Sheriff's Office network and will increase security for the network. The quote includes 61 hours of additional network time to address some outstanding  issues for the consultant to work with staff to correct. OTHER AGENCYINVOLVEMENT  Sheriff's Office Budget Affected: No  Clerk's Instructions: Certified Copies Needed: 3 Minutes Orders Needed: 1  Date Submitted: Phone Number:  10/10/2024 (530)233-6201  Email: TttanyMarunezecezeco.modoc.ca.us Agenda Item Number:7.a  Packet Pg. 192    7.a.a  Scope of Work 2024-02  THIS Scope of Work ("SOW") is made by and between Modoc County (hereinafter called "Client") located at the address noted in the Execution section of this Agreement and Patrick Gerard dba Shasta Infrastructure Services,  (hereinafter called "Contractor"), located at 10202 Road Runner Way, Redding, CA96003.  1. DESCRIPTION OF SERVICES. See attached estimate Number 001022  IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed as of the effective date written  above. CONTRACTOR:  Patrick Gerard DBA Shasta Infrastructure Services  10202 Road Runner' Way Redding, CA 96003  Name: Patrick Gerard  Title: Date:  Signature: CLIENT:  Modoc County 204S0 Court St. Room 100 Alturas, CA96101  Name: Signature:  Title: Date: ATTEST: Tiffany Martinez Clerk of the Board  APPROVED ASTO FORM: Margaret Long County Counsel  Packet Pg. 193    7.a.b  ESTIMATE  Patrick Gera 10202 Road Runner W Redding, California 960 United Stat 53036065  SHASTA INFRASTRUCTURE SERVICES  BILLTO Modoc County Tiffany Martinez 204 S. Court St. Suite 100 Alturas, California 96101 United States (530)233-7660 lifanymartinezeco.modoc.ca.us  Estimate Number: 001022 Estimate Date: October 8, 2024 Valid Until: November 7, 2024 Estimate Total $3,300.00 (USD):  Items Labor  Quantity 22  Price $150.00  Amou $3,300.  Configuration of Palo Alto firewall Initial boot and configuration Register firewall in Palo Alto support portal Configuration of network to support SO VPN Ship device to Modoc Work remotely with Modoc County IT staff to cutover to the Palo Alto VPN Network troubleshooting  Total:  $3,300. $3,300.  Estimate Total (USD):  Notes /Terms Fixed Price  Powered by a wave  Packet Pg. 194    7.b  MODOC COUNTY BOARD OF SUPERVISORS  AGENDA REQUEST: FORM  Date of Meeting for Which Item is Requested:  October 22,2 2024  Name of Requesting Party or Entity: Tiffany Martinez, Information Technology  Regular or Consent: Regular  Kind of Action Requested: Consideration/Action  Describe Specific Action Requested or Information tol be Discussed:  Requesting approval and authorization for the Chair of the Board to sign a three (3): year contract between the County of Modoc and ePlus Technology Inc. for Crowdstrike Falcon Complete with threat graph standard, not to exceed $30,796.97 per year, effective October 27, 2024 through  October 26, 2027. DISCUSSION:  Ini turtherance of our cyber security goals, County LT. will be continuing with Crowdstrike Falcon Pro endpoint protection services to Crowdstrike Falcon Complete with' Threat Graph Standard. This service provides a managed detection and response (MDR) product which includes 24/7 monitoring by a staffed security operations center (SOC) of our protected endpoints (computer systems). This enhanced service helps ensure that potential threats willl be stopped on evenings, weekends, and holidays when County By agreeing to a three (3) year contract we are. locking in the annual amount with no increases.  I.T. staff are not present.  OTHER AGENCYI INVOLVEMENT:  None.  Budget Affected: No  Clerk's Instructions: Certified Copies Needed: 3 Minutes Orders Needed: 1  Date Submitted: Phone Number:  10/10/2024 (530) 233-6201  Email: TtranyMartunezeco.modoc.ca.us Agenda Item Number:7.b  Packet Pg. 195    7.b.a  Customer Name: COUNTYOFI MODOC Quote! No: 23202069 Quote Name: Crowdstrikel Renewal 3YR Quotation Date: 09/19/2024  Sales Support Contact: CHRYSTAL MALONEY Sales Support Phone: 906-221-1397 Sales Support Email: CHRYSTAL MALONEYQEP AccountE Executive: Victor Miranda Account Executive Phone: 9162513923 AccountE Executive Email: Victor.N Miranda@eplus. com  Customer PON No: Order No: Expiration Date: 10/26/2024  LUS.COM  e ePlus  ePlus Technology inc, 13595 Dulles Technology Drive, Herndon, VA, 20171 External Notes:NASPOI Master Contract Number: AR2472 Contract Number: 7-17-70-40-05 Both contract numbers musth bel listed ont the POtoe ePlus. Services (an" Order"). Term: 36n months.  Notwithstanding: anythingt to thec contrary, thef following terms (the" Order Terms") shalla apply ands supersede any conflicting terms withr regards tot thep products ands services ont this quc (the Products ands Services") and County ofN Modoc ("Customer"): agreest thatt the Order Terms arel herebyir incorporatedi into any order placed! by Customert fort theF Products and  Annual Payments: Thet totalf fee ont this quote ("Total Fee")s shall bep payablei ini installments: ass setf fortht below: oPayment 1:$ $30,7 796.97i invoicedo one execution ofthis quote ort thei initial purchase order; oPayment 2: $30, 796.97 due ont thefi firsta anniversary date ofF Payment 1; oPayment 3: $30,796.97 due ont thes seconda anniversary date of Payment 1; quantity adjustment processest that Customeri incurs.  Overages, usage fees andt trueu ups:! Ina additiont tot thef fees ont this quote, Customera agrees top paye ePlusf fora any overages, usage fees, add-ons andf feesi incurred asp part of any Vendor Flow! Downs: Thef followingt termsf from CrowdStrike: applyt to Customer's use oftheF Products ands Services ont this quote: the CrowdStrike endu user terms and conditions Non-Appropriation: If, ando onlyit if, Customeri iss subjectt to appropriations anda applicable lawr requires termination rights whenf funds arer nota appropriated, these Order Terms are qualified top provide that Customerr mayt terminatei ifsufficient appropriated: ando otherl lawfully-sourcedi funds are notr receiveda after Customer has used alll lawful means to obtaint them non-appropriation'). providedt that Customer shall be obligated top paya allo chargesi incurredt throught thee end oft thatf fiscal yeara and, where allowed! byl law, Customer willr notu use substitutes top perform thef functionsf forv which the Products and Services under this quotev were obtainedf for ap period ofc onel hundredt twenty (120) days aftert termination oft this orderfc non-appropriation. Customer shall useb beste effortst ton notifye ePlus ofa anyt terminationf forr non-appropriation: atl least sixty (60) days priort tot thel last day forv whichf funds were appropriate Fees dor notir includes sales, use or othera applicable taxes, shipping, tariffs or duties which Customer may ber required to pay. Bys signingt this quote ori issuing thei initial purchase orderfi the Products ands Services, Customer agreest tot these Order Terms andt that Customer's obligation top payt thel Total Fee due! hereunder shall bea absolute, non-cancellable: and unconditional ina alle events, ands shallr noth bes subjectt to any abatement, reduction, set-off, defense, termination of services, counterclaim or recoupment due or allegedt tol be dueb bya any reason unless otherwise providedi int these Order Terms. Anys sucho defenses or claims Customerh hasr may only bea attemptedt tol be enforced against other parties, such as the product service provider, andr not against ePlus ands shallr not beab basis for Customer failing to make: allp payments dueu undert these Order Terms to ePlus. Customer acknowledges thati itisa sophisticated partya andu understands ther meaning oft this clause andt thatt this clausei is clear andu unambiguous. Customer's: signature below ori issuance ofap purchase order in  locateda ath htpsiNww.crowdstiked com/lerms-conditions! unless CrowdStrike: andt thee endu user have otherwise executeda a differenta agreement.  Customer agreest thati itintendst toc continue theF Products and Servicesf fort the Term.  connection witht this quote shall bec deemed Customer's acceptance oft thef foregoing terms.  Linel No. 001 002 003 004 005 006 007 008 009 010 011 012 013 014 015 016 017 018  Part! Number FC.CSSOUNREKT1-01 CSINSIGHTBSOIN491 CS:DISCB.SOLN491  MFG  Description/Line Notes Year1 1(Oct27, 2024- -Oct26, 2025) FALCON COMPLETEV WITHCWP (COMMERCIAL OR 10/27/2024- EU)- INC. -FC.CS. SOLN.FLEXT1 INSIGHT- BUNDLED1 12MONTHT TERMO CROWDSTRIKE, 10/27/2024- INC.- CS.II INSIGHTB.SOLN BUNDLED1 12MONTHT TERM CROWDSTRIKE, INC. -CS.PREVENTB.: SOLN DISCOVER- BUNDLED1 12MONTHT TERM CROWDSTRIKE, INC. CS.D DISCB.S SOLN FALCON CS.FALCOMPS SVC.ONDEM  Dates  QTY Unit Price Ext Price  300 300 300 300 300 300 300  97.09 0.00 0.00 0.00 0.00 0.00 0.00 1,669.97 Sub-Total(USD) 30,796 97.09 0.00 0.00 0.00 0.00 0.00 0.00 1,669.97 Sub-Total(USD) 30.796 97.09 Packet Pg. 196  29,12  TERMCROWDSTRIKE, 10/26/2025  CROWDSTRIKE  10/26/2025 10/27/2024- 10/26/2025 10/27/2024- 12 10/27/2024- 10/26/2025 10/26/2025 10/26/2025 10/27/2024- 10/26/2025  INC. TERM INC.- CS.OWB.SVC INC.- CS.TG.STD TERMO TRIKE, INC.- Year2 2(Oct27, 2025-Oct26, 2026) FALCON COMPLETEV WITHCWP (COMMERCIAL OR 10/27/2025- EU)- FLEX- TIER1. 12MONTHT TERMCROWDSTRIKE, 10/26/2026 INC.- FC.CS. INSIGHT- BUNDLED1 12MONTHT TERMO INC.- CS.II INSIGHTB.S SOLN PREVENT- BUNDLED1 12MONTHT TERM INC.- -CS.PREVENTB.S DISCOVER- BUNDLED1 12MONTHT TERM CROWDSTRIKE, INC.- CS.D DISCB. SOLN FALCON COMPLETES MONTHT TERMO CS.FALCOMPS.S OVERWATCH- BUNDLED1 12MONTHT TERM CROWDSTRIKE, INC.- CS.OWB.SVC THREAT GRAPHS CROWDSTRIKE, INC.- CS.TG.STD CROWDSTRIKE SUPPORT- EXPRESS1 12MONTH 10/27/2025- TERMO TRIKE, INC.- Year3 3(Oct27, 2026-Oct26, 2027) WITHCWP EU)- FLEX- TIER1.1 12MONTHT TERMCROWDSTRIKE, 10/26/2027 INC. FC.CS. SOLN.FLEXT1 INSIGHT- -BUNDLED1 12MONTH1 TERMO  CS.TG.STD-491  CROWDSTRIKE  THREAT STANDARD1 12MONTHT TERM 10/27/2024-  FCCSSOUNREXTI491 CSINSIGHTBSOLN491 CSPREVENTBSOLN-OI CS:DISCB.SOLN-491 CS.FALCOMPSSVC. CS.OWBSVC-491 CS.TG.STD-491 CRWDSTENT-EXPS FCCSSOUNREKTI491 CS.INSIGHTB.S  CROWDSTRIKE CROWDSTRIKE CROWDSTRIKE CROWDSTRIKE  300 300 300 300 300 300 300  29,12  10/27/2025- 10/26/2026 10/27/2025- 10/27/2025- 10/26/2026 12 10/27/2025- 10/27/2025- 10/26/2026 TERM 10/27/2025- 10/26/2026 10/26/2026 OR 10/27/2026- 10/27/2026-  INC.  CROWDSTRIKE CROWDSTRIKE  29,12    INC.- -CS.NSIGHTB:SOLN BUNDLED1 12MONTHT TERM CROWDSTRIKE, INC.- DISCOVER- BUNDLED1 12MONTHT TERM INC.- CS.D DISCB. SOLN FALCON COMPLETES MONTH TERMO CROWDSTRIKE, INC. CS.FALCOMPS SVC.ONDEM BUNDLED1 12MONTHT TERM CROWDSTRIKE, INC.- CS.OWB.SVC THREAT GRAPHS STANDARD1 12MONTHT TERM 10/27/2026- CROWDSTRIKE, INC.- CS.TG.STD SUPPORT- EXPRESS1 12MONTH 10/27/2026- TERM TRIKE, INC.-  10/26/2027 10/27/2026- 10/26/2027 10/27/2026- 10/26/2027 12 10/27/2026- 10/26/2027 10/27/2026- 10/26/2027 10/26/2027 10/26/2027  7.b.a 0.00 0.00 0.00 0.00 0.00 1,669.97 Sub-Total(USD) 30,796 Subl Total (USD): Est. Tax (USD): TBDi ifApplica Shp&Hnd (USD): Total (USD):  019 020 021 022 023 024 Totals Shipping: Packing:  SOLN CS.DISCB.S SOLN-491 CS.FALCOMPS.SVC. ONDEM-491 CS.OWB.SVC-491 CS.TG.STD-491 CRWDSTENT-EXPS  300 300 300 300 300  SOLN  CROWDSTRIKE CROWDSTRIKE CROWDSTRIK CROWDSTRIKE  92,391 92,390  92,390  All orders are governed byy your organization's signed agreement withe ePlus or applicable public sector contract; ift there is no such agreement the Customer Terms and Conditions Products and/or Services located aty www.ePlus. com govern. No additional or contrary terms inap purchase orders shall apply, ande ePlus' performance shallr not be deemed acceptanc any preprintedF POt terms. Use ofs software, subscription: services or other products resold bye ePlusi iss subject to manufacturerifpubisher end user agreements or subscription terms. periodic payment obligations for specific offerings, along with customer-i incurred overages, consumption fees, add-ons, quantity adjustments and automatic renewals arer non-cancel PLEASE NOTE: Recents supply chain disruption andt tariffs on certain imports are causing pricei increases forr many IT products, with little or nor notice, and beyond ePlus' control. result, this quote iss subjectt to change withoutr notice, even beforet thee expiration dater reflected above. Related manufacturer policy changes mayr resulti ino orders being non-cancelable products non-returnable excepti in accordance with ther manufacturer warranty. Please confirmp pricing ando other restrictions prior to order placement. Unless freight amount isi indicatec is zero, freight will be addedt to the invoice. Unless Bill-To company is exempt from Sales Tax, it will be added tot thei invoice. Recognizing thatt the global pandemic has disruj operations forr many organizations, ePlus wills ship productsf for deliveryi in accordance with customer's written ship-toi instructions and products will be deemed delivered notwithstan ePlus offers flexible and easy! leasing options for your! IT equipment. Usel leasing toi increase your IT acquisition capability, overcomel limited budgets, and manage the lifecycleof)  fora anyr reasone except by publics sectoro customers required! byl lawt tot terminate duet tor non-appropriation off funds.  anyf failure ofc customer personnel tos signf forr receipt duet tof facility closing or otherwise.  assets. Contact ane ePlusl Leasing Coordinator at1 1-703-984-8021orl leasing@eplus. com toreceive alease quotet today.  Customer Acceptance Signature: Name: Title: Date: Customer PO#:  Bill To COUNTY OFN MODOC 202 W4THS STREET SUITEA ALTURAS CA 96101 UNITEDS STATES ACCOUNTS! PAYABLE  Ship To COUNTY OF MODOC 204 S. Court Street ALTURAS CA 96101-4064 UNITEDS STATES  G20246 ePlusi inc. Allrightsr reserved.  *NGDCP24.:  Packet Pg. 197    7.c  MODOC COUNTY BOARD OF SUPERVISORS  AGENDA REQUEST: FORM  Date of Meeting for Which Item is Requested:  October 22,2 2024  Name of Requesting Party or Entity: Tiffany Martinez, Information Technology  Regular or Consent: Regular  Kind of Action Requested: Consideration/Action  Describe Specific Action Requested or Information tol be Discussed:  Requesting permission toj promote from within one (1)Information Systems Analyst II: Range 279-F, $5,604.00 monthly to an Information Systems Analyst II: Range 299-E, $5,900.00 monthly,  effective November 1,2024. DISCUSSION:  The position was flown for the recommended time frame and an interview was conducted on October 10, 2024. The interview panel followed the guidelines set by the Board of Supervisors having ai member of the Board of Supervisors on the panel who also serves on the Technology Ad Hoc Committee. The panel unanimously recommended the individual for the promotion. The promotion was budgeted for and 9.1 (B) Promotion When an employee is promoted to a position in a class having a higher salary range step than the class of the position which he/she formerly occupied, he/she shall receive a new anniversary date, that date being the date of his/her promotional appointment to a permanent position, provided that ai minimum salaryincrease of five percent (5%) was realized because of the promotion.  does not impact the overall IT budget.  OTHER AGENCYINVOLVEMENT:  None.  Clerk's Instructions: Certified Copies Needed: 1 Minutes Orders Needed: 1  Date Submitted: Phone Number:  10/16/2024 (530) 233-6201  Email: TtranyMartunezeco.modoc.ca.us Agenda Item Number:7.c  Packet Pg. 198    8.a  MODOC COUNTY BOARD OF SUPERVISORS  AGENDA REQUEST: FORM  Date of Meeting for Which Item is Requested:  October 22,2 2024  Name of Requesting Party or Entity: Chester Robertson, Administrative Services  Regular or Consent: Regular  Kind of Action Requested: Consideration/Action  Describe Specific Action Requested or Information tol be Discussed:  Requesting approval of a salary increase for the Agricultural Commissioner'Sealer of Weights and Measures/Air Pollution Control Officer from $9,427.00 monthly to $9,898.35 monthly,  effective October 1, 2024. DISCUSSION:  OTHER AGENCY INVOLVEMENT  None.  Budget Affected: Yes  Clerk's Instructions: Certified Copies Needed: No Minutes Orders Needed: 1  Date Submitted: Phone Number:  10/17/2024 530-233-7660  Email: ChesterRobertson@co.modoc.ca.us Agenda Item Number:8.a  Packet Pg. 199    8.b  MODOC COUNTY BOARD OF SUPERVISORS  AGENDA REQUEST: FORM  Date of Meeting for Which Item is Requested:  October 22,2 2024  Name of Requesting Party or Entity: Chester Robertson, Administrative Services  Regular or Consent: Regular  Kind of Action Requested: Consideration/Action  Describe Specific Action Requested or Information tol be Discussed: regards to the 2023-2024 Modoc County Grand Jury Report.  Requesting approval and authorization for the Chair of the Board to sign the response letter in  DISCUSSION:  The attached letter provides direction to staff on the response to the 2023-2024 Grand Jury Report.  OTHER AGENCYINVOINENENTE Modoc County Grand Jury Budget Affected: No  Clerk's Instructions: Certified Copies Needed: 2 Minutes Orders Needed: 1  Date Submitted: Phone Number:  10/17/2024 530-233-7660  Email: Chesterkoberisoneco.modoc.ca.us Agenda Item Number:8.b  Packet Pg. 200    8.b.a  Modoc County Board of Supervisors Established in 1874  204S. Court Street Alturas, California 96101 Phone: (530)233-6201  October 22, 2024  Modoc County Grand Jury 205 South East Street Alturas, Ca 96101  RE: Response to the 2023-2024 Grand Jury Report  Dear Members of the Grand Jury, Grand Jury Report are as follows:  The Board of Supervisors and the County Administrative Officer's responses to the 2023-2024 F1. On February 21, 2017, thel Modoc County Board of Supervisors approved a resolution authorizing the County to participate in the SB 844, Adult Local Criminal Justice Facilities Construction Financing Program to build a new facility in Alturas. $24,516,000 of taxpayer funds has been set aside to build the new facility. To date, construction has been delayed. In an interview with the Modoc County Sheriff, he hopes to have the facility completed by RI. Money was allocated to build ai new jail facility in 2017, seven years ago. MCGJ recommends that all efforts be made to: move the building of the new facility forward by October 2024, sO that the Sheriff's efforts to have the new facility completed by 2028 will become a reality. Iti is recommended that the 2024-2025 MCGJ follow up with R1 to monitor the progress oft the building of the new jail in Alturas, and to provide a progress report for the Board of Supervisors and County Administrative Officer for the timeline of commencement and  2028.  completion of construction of the new: facility.  Direction to staff: The County of Modoc would continue to advocate at the state level to revise the legislation to allow for unused funds from other agencies to be reallocated to counties with active grants. This method is very limited due to the realignment of the bond capacity to be spent on other state priorities that were not directly correlated with the legislation. The financing for the facility while secured, is not fully funded. Financing cannot be added to the facility because the County of Modoc is not the owner of the facility once it is built, the State of California would be the owner. The County of Modoc has budgeted and is working to obtain an updated jail needs assessment. The scope of the project is not under the control of the County but is dependent on census data and statistics ofj jail inmates. Ift the cost estimates come in at ai reasonable amount, the County would look for alternative funding methods to augment the grant for the construction  Packet Pg. 201    8.b.a  oft the new jail facility.  F2. The camera system currently being used by deputies to monitor inmates was installed in 1978. It is dated, has no audio, and does not cover: all areas of the facility. Updated cameras are needed throughout the building. The current camera monitoring system is R2.Itisi recommended that installation of more cameras with audio capabilities, including a 360- degree camera system that covers all areas of the building be installed by January 2025, for the safety of both the staff and the inmates. The Board of Supervisors are asked to include this in the 2024-2025 budget and every year forward until the new: facility is built. MCJ and MCSO leadership should ensure current security systems are fully operational and upgraded to the Direction to staff: The Sheriff's office is working to bring aj proposal for a camera system before the Board of Supervisors and the Office of Administration is looking to find funding sources to F3. As with any old building, the old jail has issues. Plumbing and electrical throughout the building is 50 years old and in need of being updated. Leaks and clogs create a health and safety hazard for both staff and inmates. Overhead lighting is not working in some areas with wires have been pulled out by inmates. Wiring for thel lighting in the common areas needs to be more secure in the walls, to eliminate inmates pulling on and breaking the R3. It is recommended that the Board of Supervisors approve additional funding toj provide a budget for maintaining and updating the plumbing and electrical of the current jail building sO as to minimize leaks, and clogging of the old water pipes and to eliminate the issue ofinmates manipulating exposed wiring, creating a safety hazard for inmates and staff. This funding can be added to the 2024-2025 budget and every year forward until the new facility is built. Direction to staff: Funding for improvements to the jail have been incorporated prior to 2024- 2025 and has already been incorporated into the recommended roll-over 2024-2025 budget. With the exception of electrical, the items to improve the jail have been ordered through the Sheriff's Office and the County would be using resiliency funding and the Criminal Justice' Temporary F4. The, jail needs additional female deputy staff.. As of December 2023, the, jail was understaffed for both male and female deputies and especially female deputies. R4. While the current staff does an outstanding job at maintaining the jail and meeting the needs oft the inmates, it is inadequate to expect the two current female deputies to be available during their time off. It is recommended that programs be offered to the community and the county to encourage females to become deputies by January 2025. For example, it would be beneficial to the local high school. They have aj program for students to become involved in law enforcement. Al bonus or monthly stipend for female deputies would entice more women to join the force.  centrally located in the squad room.  extent possible within current budgetary constraints.  support the proposal in the final adopted budget for 2024-2025.  wires.  Construction to complete the improvements.  2023-2024 Grand Jury Report Response  Page 2 of4  Packet Pg. 202    8.b.a  Direction to staff: Finding female correctional officers has continued to be a challenge but the Sheriff's Office has continued to recruit female officers on social media and other media. The Sheriff's Office and the Office of Emergency Services have been asked to take over the high school public safety program which would offer another opportunity to conduct recruiting at the F5.According to jail staff, at least a third of the population of the MCJ are deemed mentally incompetent by the, jail staffinterviewed, with no resources on site, and support from Modoc Medical Center and local programs coming only in urgent cases. R5. Iti is understood that more: resources for mental patients is a state-wide problem. However, several of Modoc's issues would bei mitigated with the building of the new jail, providing more individualized rooms for medical treatment, mental health evaluation, and social programs. According to the California Legislature's Nonpartisan Fiscal and Policy Advisor, psychologists determined that inmates with special mental health needs spend three times the number of days injail per booking and three times the number of times booked as inmates without special mental health needs. Mental health inmates cost three times more to house compared to inmates with no mental health issues. Deputies are not fully equipped or trained to work with mental health issues.Af full-time mental health staff person would better service inmates with mental health Direction to staff: The priority of the project is more than building ai new jail facility. Of equal importance, the County must ensure there is adequate staffing inside the jail with correctional and mental health staff. This will continue tol be an issue due to the reduction in county funding due to aj population reduction. The County has an interdepartmental Memorandum of Understandings (MOU) with the Modoc County Health Department in the absence of other providers in Modoc County for mental health services. The State of California contracts with the Modoc County Health Department toj provide services in the Modoc County. jail through Wellpath Care. This was: not the standard practice in the past for other counties but is becoming a standard due to providers canceling contracts to provide mental health services in jail facilities. Individuals with behavioral health issues are spending more time than necessary in county. jail facilities but the additional time is necessarily due to the mental health staffing. The additional time in county jails for inmates can be correlated to current laws, the court system, and the current delay in the court system to process an inmate timely. The time frame for an individual to move through the justice system is extremely problematic for the County of Modoc. Modoc County Behavioral Health has been a tremendous partner in assisting the Modoc County jail with mental health needs and should be commended for the important work they conduct in the jail. F6. Multiple windows in the facility are cracked in the doors, windows, and walls from R6.Immediate repairs/replacement are needed for all the cracked windows in the doors, especially the mental health and sobering cell doors, windows, and walls from inmates throwing or banging items against them. Inmates can be cut ori injured from the cracks and broken glass.  high school level.  needs.  inmates throwing orl banging items against them.  2023-2024 Grand Jury Report Response  Page 3 of4  Packet Pg. 203    8.b.a  Direction to staff: The County of Modoc responds immediately to repairs as they occur. Repairs tot the jail facility are ongoing as inmates often damage the facility on a daily basis.  Ifs should have any questions or concerns, please feel free to contact our County Administrative  Officer at (530)233-7660.  Sincerely, Shane Starr Chair of the Board  2023-2024 Grand Jury Report Response  Page 4 of4  Packet Pg. 204    8.c  MODOC COUNTY BOARD OF SUPERVISORS  AGENDA REQUEST: FORM  Date of Meeting for Which Item is Requested:  October 22,2 2024  Name of Requesting Party or Entity: Chester Robertson, Administrative Services  Regular or Consent: Regular  Kind of Action Requested: Consideration/Action  Describe Specific Action Requested or Information tol be Discussed:  Requesting approval and authorization for the Chair of the Board to sign a contract between the Law Office of Stephen King and the County of Modoc forl Public Defender Services in the amount  of$29,941.46 monthly, effective November 1,2 2024 through October 31, 2025.  DISCUSSION:  The current public defender contract is through the end of the calendar year 2024. However, the Law Office ofTom Gifford provided a notice of early termination pursuant to the contract. The county therefore is seeking to contract with another firm or attorney for full service office. No long term contractor has come forward given the nature to obligate for appearances and meetings with defendants within the county. However, Stephen King will engage for full office services for an interim period while the county continues its long term search. The contract is limited to one year. The proposed contract has increase in scope ofs services, including addition of clauses for obligations due toj passage of SB 1338 Care Court. The contract will continue to require provision for two attorneys, and office support staff. The contract contemplates an increase due to the contractor anticipating having a full time support staff. Further, an increase in case counts reflected under latest statistics from prior year  due to changes that have occurred in the District Attorneys office.  OTHER AGENCYINYOIVEMENT:  None.  Budget Affected: Yes Financial Impact:  Net increase to the FY 25/25 budget may vary depending on length ofi interim services, and whether another contractor is secured at a subsquent date. If the county continues services with the contractor for the full term of the contract, the netbudget impact will be $60,000  10/22/24 2030  001 . General Fund $60,000.00  Clerk's Instructions:  Packet Pg. 205    8.c  Certified Copies Needed: 3 Minutes Orders Needed: 1  Date Submitted: Phone Number:  10/18/2024 530-233-7660  Email: ChesterRobertson@co.modoc.ca.us Agenda Item Number:8.c  Packet Pg. 206    8.c.a  CONTRACT FOR PUBLICDEFENDER SERVICES  The COUNTY OF MODOC, a political subdivision of the State of California ("County"), and Stephen King, Esq. ("Contractor"), enter into this contract dated November 1, 2024, in Alturas,  California, on the terms and conditions set forth herein,  1. Duration of Contract. This contract shall commence on November 1, 2024, and end 2. Scope of Services. Contractor shall perform the services specified in Attachment A 3. Compensation. In consideration for the Contractor's performance, County shall pay Contractora according tot the terms specifiedi in Attachment BI hereto, which attachment 4. Contract Administrator. The County Administrative Officer for Countyis designated by County as its Contract Administrator for this Contract. All matters concerning the Contract which are within the responsibility of County shall be under the direction of, ors shall be submitted to, the Contract Administrator. County may, ini its sole discretion, change its designation of the Contract Administrator and shall promptly give written 5. Indemnification. Contractor and County each agree to indemnify, defend and save harmless the other party and the other party's performance under this Contract, including, but not limited to, claims for professional liability. Property damage, personal injury, and death, including any legal expenses (such as attorney'si fees, court costs, investigation costs, and experts' fees) incurred by the indemnitee in connection with such claims. Aj party's performance" includes the party's action or inaction and the action ori inaction of that party's officers, employees, agents, and employees. 6. General Insurance Requirements. Without limiting Contractor's duty to indemnify County, Contractor shall comply with the insurance coverage requirements set forth inl Paragraph 71 hereof. Those insurance policies mandated by Paragraph 7 shall satisfy (a) Each policy shall be issued by a company authorized by law to transact business (b) Eachj policy shall provide that County shall be given notice in writing at least thirty (30) days in advance of change, cancellation or non-renewal thereof. (c) The comprehensive motor vehicle. liability policy, professional liability policy, and comprehensive general liability policy shall each provide an endorsement naming County and its officers, agents, and employees as additional insureds.  on October 31, 2025.  hereto, which attachment is made aj part of this Contract.  isi made aj part of this Contract.  notice to Contractor of such change.  the following requirements. in the State of California.  PD Contract - County of Modoc and Law Offices of Stephen King  Page 1 of12  Packet Pg. 207    8.c.a  (d) Any subcontractor of Contractor who provides legal services shall maintain insurance as provided for in Paragraph 7(b) and provide adequate proof thereofas (e) The required coverages shall be on an occurrence basis and shall insure against 7. Insurance Coverage Requirements. Contractor shall maintain the following insurance (f) Comprehensive General Liability Insurance. Contractor shall maintain comprehensive general liability insurance covering all of Contractor's operations (g) Professional Liability Insurance. Contractor shall maintain professional liability insurance with liability limits of not less than $1,000,000 per claim and in the (h) Comprehensive Motor Vehicle Liability Insurance. Contractor shall maintain comprehensive motor vehicle insurance covering all motor vehicles (including owned, non-owned and hired) used inj providing services under this Contract, with (i) Worker's Compensation Insurance. Contractor shall maintain a workers' compensation plan covering all of his/her employees as required by Labor Code 3700, either through workers compensation insurance issued by an insurance company or through a plan of self-insurance certified by the State Director of Industrial Relations. If Contractor elects to be self-insured, the certificate of insurance otherwise required by this Contract shall be replaced with a consent to () Abuse and Sexual Molestation Insurance. Abuse and Sexual Molestation Endorsement for Minors: If the services provided in relation to this Agreement relate in any way to minors, then this policy shall also include an endorsement for  provided in Section 81 to County.  any injury occurring during the term thereof.  policies in full force and effect during the term of this Contract:  with a combined single limit of not less than $1,000,000.  aggregate.  acombined single limit of not less than $1,000,000:  self-insure issued by the State Director of Industrial Relations.  abuse and sexual molestation.  8. Certificate of Insurance. Prior to the execution of this Contract by County, Contractor shall file certificates of insurance with County, showing that Contractor has in effect the insurance required by this Contract. Contractor shall file a new or amended certificate promptlyaftera any change isi made in any insurance policywhich would alter 9. Records to be Maintained. Attorneys shall maintain all files and records for each case forv which services are provided under this Contract for al least ten (10) years following the last date attorneys rendered services in the case, unless such files are assigned to successor counsel in the case. Attorneys may require the County to: furnish safe storage  the information on the certificate then on file.  PD Contract - County of Modoc and Law Offices of Stephen King  Page 2 of12  Packet Pg. 208    8.c.a  forthei files of all closed cases until the expiration oft the 10-year period. Attorneys shall have access to such files as necessary, and County guarantees the confidentiality and protection of such files. Neither the County nor any other person or entity shall be permitted access to any Such files without the written consent of attorneys, or court order: Priort to closing each case, attorneys shall notify the client of thei requirements of 10. Independent Contractor. Contractor and his/her officers, agents, and employees in the performance of this Contract arei independent contractors in relation to County and not officers or employees of County. Nothing in this agreement shall create in Contractor any of the rights, powers, privileges, or immunities of any employee of County. Contractor shall be solely liable for all applicable taxes, including, but not limited to, federal and state income taxes and social security taxes, arising out of the performance 11. Conflict of Interest. Contractor covenants that he/she presently has noi interest and shall not acquire any interest, direct ori indirect, financial or otherwise, which would conflict in any manner or degree with the performance of the services hereunder. Contractor further covenants that, in the performance of this Contract, no subcontractor or person having such an interest shall be employed. Contractor certifies that no one who has or will have any financial interest in this Contract is an officer or employee of County or engaged in litigation against the County that could result in financial gain for 12. Compliance with Applicable Laws. Contractor, at his/her sole cost and expense, shall comply with all applicable federal, state, and local laws and regulations including rules of professional conduct and the Rules of the California State Bar in performing the 13. Nondiscrimination. No discrimination shall be made in the employment of persons under this Contract because of race, color, national origin, ancestry, religion, age, sex, 14. Cessation of Contractor's Business. Contractor shall immediately notify County in the event that Contractor ceases conducting business in the normal course, becomes insolvent, makes a general assignment for the benefit of creditors, suffers or permits the appointment of ai receiver for his/her business or assets, or avails himselfherselfof, or becomes subject to, any proceeding under the Federal Bankruptcy Act or any other statute of any state relating toi insolvency or protection of the rights of creditors. Where such proceedings are not withdrawn or discharged within thirty (30) days, then County 15. Prohibition Against Assignment and Subcontracting. Except as authorized herein, no rights under this Contract may be assigned and no duties may be delegated or subcontracted by one party without the prior written consent of the other party, and any attempted assignment, subcontracting or delegation without such consent shall be void.  this clause.  oft this Contract.  Contractor.  work and providing the services specified in this Contract.  orl handicap of such person.  may at its option terminate this Contract.  PD Contract - County of Modoc and Law Offices of Stephen King  Page 3 of12  Packet Pg. 209    8.c.a  16. Negotiated. Agreement." This Contract has been arrived at through negotiations between the parties. Neither party is tol be deemed the party which prepared this Contract within 17.Severability. Should any provision herein be found or deemed to be invalid, this Contract shall be construed as not containing such provision, and all other provisions which are otherwise lawful shall remain in full force and effect. To this end, the 18. Entire Agreement. This Contract is the entire agreement of the parties. There are no understandings or agreements pertaining to this Contract except as are expressly stated in writing in this Contract or in any document attached hereto or incorporated herein 19. Time is of the Essence. Time is of the essence in the performance of this Contract.  the meaning of Civil Code 1E54.  provisions of this Contract are declared severable.  by reference.  20. Termination.  (a) County may terminate this Contract, with or without cause, at any time upon giving ninety (90) days advance written notice to Contractor. Contractor may terminate this Contract, with or without cause, at any time upon giving ninety (90) days advance written notice to County. Such notice shall set forth the effective date of the termination. Notice shall be effective as specified in paragraph 21, below. In the event of termination, County shall pay Contractor for all work satisfactorily performed prior to the effective date of the termination. If the contracted party receives a judicial appointment, the ninety (b) The County may terminate this agreement on thirty (30) days' notice for failure of Contractor to perform to the standards customarily expected of attorneys in as similar position and performing similar duties. The County Agrees to give Contractor fifteen (15) days to correct the problem before invoking paragraph  (90) noticing requirement would be waived by both parties.  (b).  21. Notice. Notice to the parties in connection with the Contract shall be given personally  or by regular mail addressed as follows:  County:  Mr. Chester Robertson County Administrative Officer County of Modoc 204 South Court Street, Room 100 Alturas, CA 96101 Mr. Stephen King Law Office of Stephen King 216S. Main Street Alturas CA 96101  Contractor:  PD Contract - County of Modoc and Law Offices of Stephen King  Page 4 of12  Packet Pg. 210    8.c.a  COUNTY OF MODOC  Date:  Shane Starr, Chair, Board of Supervisors  Date:  Chester Robertson County Administrative Officer CONTRACTOR:  Date:  Stephen King  APPROVED ASTO. FORM:  Date:  Margaret E. Long, County Counsel  ATTEST:  Date:  Tiffany Martinez, Clerk of Board  PD Contract - County of Modoc and Law Offices of Stephen King  Page 5 of12  Packet Pg. 211    8.c.a  ATTACHMENTA SCOPE OF SERVICES  A-1. Contractor hereby agrees to perform those duties described in Government Code 27706 as well as legal services as counsel to approximately all of the cases which the Modoc  County have authority to appoint counsel.  (a) Those cases including appointment in criminal cases (Penal Code 987); juvenile cases (Welfare and Institutions Code Sections 634, 700); proceedings to terminate parental control (Civil Code 237.5, Inre Richard E. (1978) 21 Cal.3d 349); family law proceedings (Family Code 3150); probate conservatorships and guardianships (Probate Code 1754, 1461); paternity cases (Salas V. Cortez (1979) 24 Cal.3d22); and habeas corpus proceedings pertinent to underlying criminal cases in which (b) Attorney will appear at the arraignment calendar to meet clients, schedule office appointments, and schedule further court appearances. Conflict appointments in multiple defendant cases may mean court appearances other than the normal court (c) The foregoing enumeration of the specific instances does not limit the generality of the Contractors obligation to perform services and all instances in which a court in (d) Although Contractor is not: required to perform services in prosecuting an appeal to the Court of Appeal or the Supreme Court of California, he/she is required to perform services in prosecution of appeals ini misdemeanor cases and applications of extraordinary writs in the state court of review. Contractor is required to perform services in any court to which a case is transferred on change of venue after (e) This contract does not include Contractor being assigned tol homicides with special (f) This contract does not include Contractor being assigned to cases filed under the 300 sections of the Welfare and Institutions Code. Contractor may on occasion be assigned cases under those sections by the Courts at which time the courts will (g) The only cases in which contractor shall be excused from the performance of these duties are those in which it is judicially determined on thel basis of affidavit or declaration that there is a conflict ofinterest which would preclude the Contractor (h) Contractor shall provide services under SB 395 Custodial Interrogations: Juveniles, including consultations before a minor under the age of 15, gives a confession to law  Contractor has served as defense attorney.  calendar.  Modoc Court has authority to appoint counsel.  Contractor's appointment by a Modoc County Court.  circumstance(s) cases.  reimburse the contractor separate from this contract.  from doing SO.  PD Contract - County of Modoc and Law Offices of Stephen King  Page 6of12  Packet Pg. 212    8.c.a  enforcement officeri in a custodial setting which would be legally admissibleina court of law. Welfare and Institutions Code 625.6. The Contractor shall not leave the County for more than 14 consecutive days and confirm who will cover the SB395 The Public Defender agrees to comply with all duties and obligations as outlined in SB 1383, relating to California's CARE (Community Assistance, Recovery, and Empowerment) Court program. Specifically, the Public Defender shall:  services during his/her absences.  1. Advocacy and Representation  The Public Defender will provide legal representation toi individuals subject to CARE Court proceedings, ensuring that the respondent's rights are upheld throughout the process, including all hearings, evaluations, and any legal actions  related to treatment and care plans under SB 1383.  2. Compliance with Timelines  The Public Defender agrees to adhere to all statutory timelines as specified by SB 1383, ensuring timely filings, responses, and participation in CARE Court  processes.  3. Client Consultation and Informed Representation  The Public Defender will maintain regular communication with their clients, informing them of their legal rights, responsibilities, and the potential implications of the CARE plan. Thisi includes explaining any available alternatives to the CARE plan and assisting clients in making informed decisions. The Public Defender will work collaboratively with other stakeholders in the CARE Court process, including mental health professionals, treatment providers, and family members, as appropriate, to develop a person-centered treatment and support plan for their clients. However, the Public Defender's paramount duty remains to advocate for the client's wishes and best interests, as directed by the  4. Interdisciplinary Collaboration  client.  5. Training and Expertise  The Public Defender shall ensure they and their staff receive ongoing training in the legal and mental health aspects of SB 1383, including trauma-informed care, mental health law, conservatorships, and the specific provisions of CARE Court  toe effectively represent clients with severe. mental illness.  6. Confidentiality and Ethical Obligations  The Public Defender agrees to uphold the highest standards of confidentiality, ethics, and professionalism in accordance with applicable law, including the California Rules ofl Professional Conduct, in all CARE Court proceedings. The Public Defender will provide periodic reports to the contracting agency regarding the number of CARE Court cases handled, outcomes, and any  7. Reporting and Accountability  PD Contract - County of Modoc and Law Offices of Stephen King  Page 7 of12  Packet Pg. 213    8.c.a  challenges faced in fulfilling their responsibilities under SB 1383, ensuring  transparency and accountability in service delivery.  A-2. Contractor agrees to have one full-time attorney who shall have ai minimum of three years professional legal experience, primarily in the area of criminal law, including two years of In addition to the foregoing, Contractor shall contract in writing with an attorney or attorneys, possessing sufficient skill and experience in criminal defense matters, to accept appointments in matters in which the firm's employee (described in the preceding paragraph) is unable to accept appointment due to a conflict of interest. Contractor shall advise County of said attorney and provide a resume upon request. Contractor shall notify County of any change in contracting attorney. The County has the right to: reject the proposed attorney at any point during the term of  criminal trial experience, available to provide public defender services.  the agreement.  A-3. Contractor will provide a part-time ecretaryreceptionist to support the activities A-4. Contractor will establish and maintain an office in Alturas. The office will be staffed on a full-time basis and interviews with out-of-custody clients will be conducted there. Contractor will pay the rent, utilities, and all other associated expenses of the law office. The office will have an answering machine to be utilized when staff are unavailable and after normal  oft the full-time attorney described herein.  business hours.  A-5. Contractor will furnish his/her own transportation, shall pay for all costs of meals, lodging and personal items as may be required in the performance ofhis/her duties. The exception to this is the County shall reimburse Contractor for his/her expenses incurred for travel, meals, and lodging necessary when out of Modoc County in the performance of his/her duties under this contract. Reimbursement for contractor expenses under this exception shall bei in accordance with  County's travel policy in effect at the time the expenses are incurred.  A-6. Contractor shall pay all expenses incidental to conducting a law practice and to his/her duties under this contract. Such expenses include, but are not limited to, the following: wages, office space, utilities, supplies, and clerical, stenographic, library, communications, postage, long distance telephone calls, equipment maintenance, and other kinds of expenses of any nature whatsoever except as provided elsewhere in this Contract. County will allow use of  the County copy machine for Public Defender work.  A-7. County agrees toj pay, subject to court approval, all witness fees, including expert witnesses, and for the services of court-appointed laboratories, forensic services, medical and other technical experts, interpreters, stenographic transcriptions, and investigative services. County shall pay for the above as determined by the court before performing such services. A-8. County shall receive all funds collected pursuant to Penal Code Sections 987.4, 987.6, and 987.8, Government Code Section 27712, and any similar statute providing for reimbursement for the cost of legal services rendered under this contract, and no portion of said  PD Contract - County of Modoc and Law Offices of Stephen King  Page 8 of12  Packet Pg. 214    8.c.a  funds shall inure to the benefit of attorneys or otherwise affect the amount specified in Attachment  B, Paragraph B-2.  A-9, Contractor's continued representation of defendants in change of venue cases shall be at no additional cost to the County except that Contractor shall be eligible for reimbursement  oftravel, lodging, and meal expenses in accordance with paragraph A-5.  A-10. Contractor may engage in the private practice of law, including the defense of those charged with crimes or involved in juvenile court proceedings, providing that no private client shall be accepted which may cause a conflict ofi interest to arise whereby either Contractor or his staff attorneys or subcontractors would be unable to represent any indigent who would  otherwise be eligible for services under this agreement.  A-11. County reserves the right to renegotiate or terminate this agreement and contract with another if in any six-month period more than 10% of the total cases assigned to attorney results in conflicts as provided in Section A-1(g), Contractor shall submit monthly reports to the County showing the total number of cases assigned and the total number of cases resulting in  conflict.  A-12. Neither Contractor nor any of Contractor's staff attorneys or subcontractors may file on behalf of a client a claim or lawsuit against the County of Modoc or any of officers, agents, or employees. Nothing herein is intended toj prevent the Contractor from litigating a claim arising out of the interpretation of this agreement. Nor is this provision intended to prevent Contractor from representing a client appointed pursuant to this contract from seeking return of  property or assets seized by law enforcement authorities.  A-13. Iti is the intent of the parties that the two (2) Contractor attorneys provide two (2) levels of representation. In other words, if one (2) attorney is unable to: represent aj person due to al legal conflict ofi interest then the other attorney could be appointed to represent that person. Or, in a common situation, ift there are two (2)co-defendants ini the same case (whether joined or not) then each attorney could be appointed toi represent one (1)defendant thus providingi representation  for both defendants.  Representation in such a manner: is sanctioned in Castro V. Los Angeles County Board of Supervisors, 232 Cal.App.3d 1432, 284 Cal.Rptr. 154 (1991), sO long as certain policies establish what is commonly known as a "glass wall." Such policies and procedures are set forth below and said policies and procedures shall bei followed by Contractor in the delivery of services provided  pursuant to this contract.  (a) Each attorney shall keep the confidences and secrets of their respective clients and (b) Each attorney shall bel housed: in a separate office from the other. Neither attorney shall (c) Each attorney's files shall be kept separate and confidential SO that the other attorney,  shall not disclose them to anyone. have access to the other's office.  PD Contract - County of Modoc and Law Offices of Stephen King  Page 9 of12  Packet Pg. 215    8.c.a  or staff working for that other attorney, will not have access to those files. This shall  apply to open and closed cases.  (d) The attorneys shall not use the state investigator on the same case.  (e) Each attorney, to the extent feasible, shall have separate equipment including telephones, copiers, computers, and facsimile machines sO as to avoid the inadvertent (f) All staff shall be regularly instructed on the terms and conditions of this contract specifically as they relate to the maintenance ofa glass" Wall between the attorneys. (g) Each attorney shall have separate letterhead and business cards separate and distinct from each other. Pleadings filed by each attorney shall use the same designation as A-14. Cases at Expiration. At the expiration of the agreement as to matters then pending as to which the Modoc County Superior Court refuses to relieve the present Public Defender's staff ofrepresentation, Contractors shall carry to conclusion all such matters pending at that time. Compensation for such services as. Are mandated by the Court shall be based upon documented actual costs for such services and at the same rates paid to attorneys appointed by the Court in criminal matters inj place at the time services are: rendered.. A prerequisite to any payment for such services shall be the submission by Contractor to County of full documentation of the services rendered, the rates changes, and the activities billed. As to all other cases then pending and over which the courts are willing to authorize as substitution of counsel for any new attorney providing Public Defender services, Contractor shall be relieved of his obligation to provide further representation at the expiration of the agreement. At such expiration, Contractor agrees to assign all existing open and closed case files and records to the successor Public Defender.  disclosure of confidential client information.  does that attorney's letterhead and business card.  PD Contract - County of Modoc and Law Offices of Stephen King  Page 10of12  Packet Pg. 216    8.c.a  ATTACHMENTB PAYMENT SCHEDULE  B-1. Payment. County will send payments fors services on thei first oft the month in which B-2. Compensation. County shall payt to Contractor the sum set forth herein payable in equal monthly installments fors services rendered pursuant to the terms and conditions oft this Contract:  services are: rendered.  $29,941.46 per month  B-3. Extraordinary Circumstances - Capital Cases. Contractor shall notify the Contract Administrator and consult with him/heri in the event that a need arises for thel Public Defender to defend capital cases (Penal Code 987(b)). Contractor and County may choose to negotiate a  separate agreement regarding Contractor providing services in such case.  PD Contract - County of Modoc and Law Offices of Stephen King  Page 11 of12  Packet Pg. 217    8.c.a  ATTACHMENTC PENAL CODE SECTIONS  Homicides $187 Sexual Assault $220 $243.4 $261 $269 $286 $288 $288.5 14. $288.7 $288a $289  Murder  assault with intent to commit mayhem, rape, sodomy, Oral  copulation. Rape.  Sexual battery charged as ai felony.  Aggravated sexual assault on child (Life Topcase).  Sodomy.  Lewd act on a child or dependent person.  Engaging int three or more acts of substantial sexual conduct with child under Sexual acts with child 10y years old or younger (Lifel Topcase). Sexual punctuation by foreign or unknown object.  Orald copulation.  Felonies with Gang Enhancement $186.22(b)C)(A) $186.22(b)C)(B) $186.22/b)C)C) $186.26(d)  Committing felony while violating provisions against participatingin Committing as serious felony while participating inc criminal street gang. Committing violent felony while participating in criminal street gang. Soliciting, recruiting, coercing or threatening minor to] participate in  criminal street gang.  criminal street gang.  Sexually Violent Predators (SVP)  $6600etal. "LifeT Top" Cases  Welfare & Institutions Code.  Life Top cases include, but are not limited to, murder (P.C. 187), sex crimes under certain circumstances, cases withtwoori mores serious or violent felonies underl P.C.6 667b))(Three: Strikes), andP.C. 12022.53(d), ,discharging  firearm causing CBI or death while committing designated felony.  PD Contract - County of Modoc and Law Offices of Stephen King  Page 12of12  Packet Pg. 218    9.a  MODOC COUNTY BOARD OF SUPERVISORS  AGENDA REQUEST: FORM  Date of Meeting for Which Item is Requested:  October 22,2024  Name of Requesting Party or Entity: Shane Starr, Board of Supervisors  Regular or Consent: Regular  Kind of Action Requested: Consideration/Action  Describe Specific Action Requested or Information tol be Discussed:  Requesting approval and authorization for the Chair of the Board to sign a letter of support for the restoration of the Pit River Greenhouse Complex through a' Tribal Climate Resilience grant. The Pit River' Tribe is applying for the Tribal Climate Resilience grant to secure funding to undergo restoration of the Pit River Greenhouse Complex. The letter of support will bei included with their grant  DISCUSSION: application.  OTHER AGINCYINYOIVENENT Pit River' Tribe and the Bureau of Indian Affairs  Budget Affected: No  Clerk's Instructions: Certified Copies Needed: 1 Minutes Orders Needed: 1  Date Submitted: Phone Number:  10/17/2024  Email: ShaneStarr@co.modoc.ca.us  Agenda Item Number:9.a  Packet Pg. 219    9.a.a  Modoc County Board of Supervisors Established in 1874  204 S. Court Street Alturas, California 96101 Phone: (530): 233-6201  October 17, 2024 John Mosley TCR Branch Chief Branch of Tribal Climate Resilience 1001 Indian School Rd NW Albuquerque, NM 87104 Dear Mr. Mosley,  Iam writing on behalf of the Modoc County Board of Supervisors in support of the restoration of the Pit River Greenhouse Complex. We urge the Bureau of Indian Affairs to award the Tribal Climate Resilience funding needed to restore and launch the operation of these greenhouses to meet the regional need for native plant seedlings for ecological restoration projects. The production of as many as 8 million seedlings per year within this Tribal operation would support the extensive landscape restoration necessitated by years of severe drought and wildfires, as well In addition to the production of seedlings for restoration projects, the Pit River Greenhouse Complex would also empower the Tribe to achieve food sovereignty with the production of healthy produce, traditional foods, and medicinal herbs. The: rural Pit River Tribe is located in a food desert. As a result, access to healthy and affordable food is limited, which drives nutritional inequities and outcomes, including high diabetes rates for Tribal members. A return to traditional foods and medicines would provide essential support for the community's health and culture. The planned addition of commercial-scale solar power generation to the site ensures the Pit River Greenhouse Complex is environmentally responsive in supporting state, federal, Tribal, and other community efforts to address climate change impacts on local landscapes, crops, and Thank you for your consideration of the Tribe's request for the funding that would allow this  as create good-paying jobs for' Tribal members.  communities.  project to be realized. Sincerely, ShfBe Shane Starr Chair of the Board  Packet Pg. 220    9.b  MODOC COUNTY BOARD OF SUPERVISORS  AGENDA REQUEST: FORM  Date of Meeting for Which Item is Requested:  October 22,2024  Name of Requesting Party or Entity: Shane Starr, Board of Supervisors  Regular or Consent: Regular  Kind of Action Requested: Consideration/Action  Describe Specific Action Requested or Information tol be Discussed:  Requesting approval and authorization for the Chair of the Board to sign a letter of intent for the County of Modoc to support the Northern California EMS, Inc. to move forward with discussions, development, and participation of a proposed transition from a nonprofit public benefit  corporation to a Joint Powers Agency (JPA).  DISCUSSION:  OTHER AGENCYINVOLVEMENT Northern California EMS, Inc. Budget Affected: No  Clerk's Instructions: Certified Copies Needed: 1 Minutes Orders Needed: 1  Date Submitted: Phone Number:  10/17/2024  Email: ShaneStarr@co.modoc.ca.us  Agenda Item Number:9.b  Packet Pg. 221    9.b.a  Modoc County Board of Supervisors Established in 1874  204 S. Court Street Alturas, California 96101 Phone: (530)233-6201  Delivered Via Email to: isionetenorcalems.org  October 17,2024  Northern California EMS, Inc. 930 Executive Way, Suite 150 Redding, CA 96002 Attn: Donna Stone, CEO Dear CEO Stone,  The County of] Modoc contracts with Northern California EMS, Inc. to perform all duties as the Local Emergency Medical Services Agency (LEMSA) as defined in the Health and Safety Code This letter is written regarding the proposed transition of Northern California EMS, Inc., a nonprofit public benefit corporation tol Nor-Cal EMS (proposed name) Joint Powers Agency Please consider this correspondence our formal letter ofintent for the County of Modoc to support moving forward in the discussions, development, and participation of the proposed JPA.  and California Statutes.  (JPA).  Sincerely, Shane Starr Chair of the Board  Packet Pg. 222    11.a  MODOC COUNTY BOARD OF SUPERVISORS  AGENDA REQUEST: FORM  Date of Meeting for Which Item is Requested:  October 22,2 2024  Name of Requesting Party or Entity: Chester Robertson, Administrative Services  Regular or Consent: Regular  Kind of Action Requested: Closed Session  Describe Specific Action Requested or Information tol be Discussed:  Public Employee Performance Evaluation (Pursuant to CA Government Code 54957): Title:  Director of Health Services. Budget Affected: No  Clerk's Instructions: Certified Copies Needed: No Minutes Orders Needed: No  Date Submitted: Phone Number:  10/15/2024 530-233-7660  Email: Chesterkoberisoneco.modoc.ca.us Agenda Item Number:1l.a  Packet Pg. 223