HomeMy WebLinkAboutAgenda - Agenda Packets - Regular Meeting 5/21/2024
AGENDA
CITY COUNCIL - REGULAR MEETING
TUESDAY, MAY 21, 2024
6:30 PM OPEN SESSION
LIVE STREAM LINK: HTTPS://VIMEO.COM/USER115670369
COMMUNITY CENTER
625 S. PICO AVENUE
SAN JACINTO, CA 92583
951-487-7330
City of San Jacinto Page 1 Updated 5/16/2024 5:16 PM
PHIL AYALA, MAYOR
VALERIE VANDEVER, MAYOR PRO TEM
ALONSO LEDEZMA, COUNCILMEMBER
CRYSTAL RUIZ, COUNCILMEMBER
BRIAN HAWKINS, COUNCILMEMBER
This City Council meeting is being conducted in-person and will be broadcast utilizing
Livestream video. The City Council meeting may be observed virtually by joining the link on the
City’s website.
Public Comments will only be accepted in person during the meeting or in writing to the
City Clerk. Participants viewing the Livestream will not have a comment option.
For those wishing to email public comments for the May 21, 2024, City Council meeting, please
submit your comments to be read aloud at the meeting by the City Clerk. Email comments to
comments@sanjacintoca.gov. Please put “PUBLIC COMMENT” in the email subject line.
Email comments on matters not on the agenda must be received before the time the Mayor calls
the item for Public Comments. Email comments on the agenda items must be received before the
time the Mayor closes public comments on the agenda item. All email comments shall be subject
to the same rules as would otherwise govern speaker comments at the Council meeting.
Electronic comments on agenda items for May 21, 2024, may only be submitted via email.
Comments via text and social media (Facebook, Twitter, etc.) will not be accepted.
Reading of Public Comments: The City Clerk will read all email comments, provided that the
reading shall not exceed three (3) minutes, or such other time as the Council may provide,
consistent with the time limit for speakers at a Council meeting. The email comments submitted
shall become part of the record of the Council meeting.
In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the office
of the City Clerk at 951-487-7330 ext. 339. Notification 48 hours prior to a meeting will enable the City to make reasonable arrangements to
ensure accessibility to that meeting [28 CFR 35.102.35.104 ADA Title II].
City of San Jacinto Page 2 Updated 5/16/2024 5:16 PM
1. ORGANIZATION
1.1. Roll Call
1.2. Invocation
1.3. Pledge of Allegiance
1.4. Special Presentation
1.4.1. Proclamation for National Public Works Week 2024
1.5. Mayor/Council Member Reports
1.6. Late Items
2. PUBLIC COMMENTS
3. CONSENT CALENDAR
3.A. Consent Calendar - City Council
3.A.1. Waiver of Full Reading of Ordinance(s), and Reading by Title Only
3.A.2. Minutes of the Regular City Council Meeting of May 7, 2024.
RECOMMENDATION:
Staff recommends that the City Council approve the City Council Regular
Meeting Minutes of May 7, 2024.
Department: City Clerk
3.A.3. Warrants and Disbursements - April 2024
RECOMMENDATION:
Staff recommends that the City Council review and approve the Warrants and
Disbursements for the period of April 2024 in the amount of $6,275,467.66.
Department: Finance
3.A.4. Second Reading and Adoption of Ordinance No. 24-03 An Ordinance Adopting
by Reference Title 6 of the Riverside County Code of Ordinances Pertaining to
Animal Control.
RECOMMENDATION:
Staff recommends that the City Council:
1. Determine that the adoption by reference in its entirety of Title 6 of the
Riverside County Code of Ordinances into the San Jacinto Municipal Code as
set forth in this Ordinance is EXEMPT from environmental review under the
California Environmental Quality Act (“CEQA”) (Pub. Res. Code, § 21000 et
seq.) pursuant to State CEQA Guidelines (Cal. Code Regs., tit. 14, § 15000 et
City of San Jacinto Page 3 Updated 5/16/2024 5:16 PM
seq.) sections 15061(b)(3) and 15378(b)(5) as it can be seen with certainty
that the adoption of this Ordinance will not have a significant effect on the
environment. Moreover, approval of the Ordinance merely constitutes an
administrative activity of the City and is additionally exempt from CEQA on
that basis. (State CEQA Guidelines, § 15378(b)(5).)
2. Adopt Ordinance No. 24-03 entitled:
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
SAN JACINTO ADOPTING BY REFERENCE TITLE 6,
ANIMALS, OF THE RIVERSIDE COUNTY CODE OF
ORDINANCES AS THE CITY’S ANIMAL CONTROL
ORDINANCE, REPEALING AND AMENDING TITLE 6,
ANIMALS, OF THE SAN JACINTO MUNICIPAL CODE
Department: Community Development
3.A.5. Second Reading and Adoption of Ordinance 24-11 to Amend Title 15 (Buildings
and Construction) of the San Jacinto Municipal Code to Add Chapter 15.60
(Electrical Vehicle Charging Stations)
RECOMMENDATION:
Staff recommends that the City Council:
1. Determine that the proposed Ordinance is EXEMPT from CEQA pursuant to
pursuant to Sections 15060(c)(2) and 15060(c)(3) of Title 14 of the California
Code of Regulations. Specifically, this Ordinance only establishes a
streamlined process for electric vehicle charging station permits and merely
authorizes administrative activities that will not result in a direct or reasonably
foreseeable indirect physical change in the environment. Moreover, under
Section 15061(b)(3) of the State CEQA Guidelines, this Ordinance is exempt
from the requirements of CEQA because it can be seen with certainty that the
provisions contained herein would not have the potential to cause a significant
effect on the environment.
2. Adopt Ordinance No. 24-11 entitled:
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SAN
JACINTO, ADDING CHAPTER 15.60 TO TITLE 15 OF THE
MUNICIPAL CODE RELATING TO AN EXPEDITED,
STREAMLINED PERMITTING PROCESS FOR ELECTRIC
VEHICLE CHARGING STATIONS
Department: Community Development
City of San Jacinto Page 4 Updated 5/16/2024 5:16 PM
3.A.6. DebtBook Contract Renewal
RECOMMENDATION:
Staff recommends that the City Council:
1. Approve the contract with Debtbook for a total of $38,700;
2. Authorize the City Manager to execute the agreement; and
3. Find that in accordance with Section 3.08.070(C)(1) of the City’s Municipal
Code, there is no competitive advantage to be gained by bidding this project.
Department: Finance
3.A.7. SB1 – Resolution No. 4025 - Adopting Fiscal Year 2024/25 Road Maintenance
and Rehabilitation Account (RMRA) Projects
RECOMMENDATION:
Staff recommends that the City Council adopt Resolution No. 4025,
approving the list of projects using SB-1 Road Maintenance and
Rehabilitation Account (RMRA) funding for Fiscal Year 2024/25.
Department: Engineering
4. DISCUSSION ITEM
4.1. Annual Financial Report, SAS 114 Report, and GAS Report for the Fiscal Year
Ended June 30, 2023
RECOMMENDATION:
Staff recommends that the City Council receive and file the Annual Financial
Report of the City of San Jacinto for the fiscal year ended June 30, 2023, as well
as the “SAS 114” Report, and the “GAS” Report.
Department: Finance
5. FUTURE REQUESTS FROM CITY COUNCIL TO CITY MANAGER
6. ADJOURNMENT
DOCUMENTS RELATED TO OPEN SESSION AGENDAS (SB343) - Any public record, relating to an
open session agenda item, that is distributed within 72 hours prior to the meeting is available for public
inspection at the public counter located in the Administration Building of City Hall, 595 S. San Jacinto
Avenue, San Jacinto, CA 92583.
I, Julia Espinoza, City Clerk of the City of San Jacinto, do hereby certify that I caused to be posted the
foregoing agenda this 16th day of May, 2024 as requested by law.
Julia Espinoza, City Clerk
May 21, 2024
TO: City Council
REQUESTED BY: Julia Espinoza, City Clerk
APPROVED BY: Robert A. Johnson, City Manager
SUBJECT: Proclamation for National Public Works Week
ATTACHMENTS:
National Public Works Week Proclamation
1.4.1
Packet Pg. 5
Proclamation
Of The City of San Jacinto
National Public Works Week Proclamation
May 19 – 25, 2024
WHEREAS, public works professionals not only build and maintain
infrastructure, but they also play a crucial role in environmental stewardship,
striving to minimize the ecological footprint of projects and promote sustainable
practices that safeguard our natural resources for future generations; and
WHEREAS, the City of San Jacinto recognizes the interconnectedness of public
works with economic development, understanding that well-designed and
efficiently managed infrastructure is essential for fostering business growth,
attracting investment, and enhancing the overall economic vitality of our
community; and
WHEREAS, public works professionals embody the spirit of collaboration and
partnership, working closely with other government agencies, community
organizations, and stakeholders to address complex challenges, promote
innovation, and find creative solutions that enhance the livability and resilience
of our city; and
WHEREAS, National Public Works Week serves as an opportunity to express
gratitude to the families of public works professionals, who provide unwavering
support and understanding as their loved ones dedicate themselves to serving
the needs of our community, often working long hours under challenging
conditions;
WHEREAS, public works professionals exemplify a commitment to continuous
improvement and innovation, embracing new technologies, materials, and
methodologies to optimize the efficiency, safety, and sustainability of
infrastructure projects, thereby maximizing the value of taxpayer dollars
invested in public works initiatives; and
WHEREAS, the City of San Jacinto acknowledges the critical role of public works
professionals in promoting public safety and disaster preparedness, from
maintaining roads and bridges to ensuring reliable access to clean water and
emergency services, their efforts are instrumental in safeguarding the health,
security, and resilience of our community in times of crisis; and
1.4.1.a
Packet Pg. 6 Attachment: National Public Works Week Proclamation (Proclamation for National Public Works Week)
Proclamation
Of The City of San Jacinto
WHEREAS, National Public Works Week provides an opportunity to raise
awareness about the diverse range of career opportunities within the public
works sector, inspiring future generations to pursue careers in engineering,
construction management, environmental science, and other fields essential to
the planning, design, and maintenance of infrastructure vital to the functioning
of modern society; and
NOW THEREFORE, let it be proclaimed that the City Council of the City of San
Jacinto hereby honors the contributions of public works professionals during
National Public Works Week, recognizing their tireless efforts to improve our
quality of life, protect our environment, and ensure the prosperity and well-being
of present and future generations.
Phil Ayala, Mayor
Brian Hawkins, Councilmember Alonso Ledezma, Councilmember
Crystal Ruiz, Councilmember Valerie Vandever, Mayor Pro Tem
1.4.1.a
Packet Pg. 7 Attachment: National Public Works Week Proclamation (Proclamation for National Public Works Week)
May 21, 2024
TO: City Council
REQUESTED BY: Julia Espinoza, City Clerk
APPROVED BY: Robert A. Johnson, City Manager
SUBJECT: Regular Meeting Minutes of May 7, 2024
RECOMMENDATION:
Staff recommends that the City Council approve the City Council Regular Meeting Minutes of
May 7, 2024.
ATTACHMENTS:
May 7, 2024 City Council Regular Meeting Minutes
3.A.2
Packet Pg. 8
Page 1
City Council Regular Meeting Action Minutes May 7, 2024
PHIL AYALA, MAYOR
VALERIE VANDEVER, MAYOR PRO TEM
ALONSO LEDEZMA, COUNCILMEMBER
BRIAN HAWKINS, COUNCILMEMBER
CRYSTAL RUIZ, COUNCILMEMBER
ACTION MINUTES
CITY COUNCIL – REGULAR MEETING
TUESDAY, May 7, 2023
6:30 PM OPEN SESSION
LIVE STREAM LINK: https://vimeo.com/user115670369
COMMUNITY CENTER
625 S. PICO AVENUE
SAN JACINTO, CA 92583
951-487-7330
1. ORGANIZATION
Mayor Phil Ayala called the meeting to order at 6:31 p.m.
1.1. Roll Call
City Clerk Julia Espinoza conducted the roll call:
Present: Mayor Phil Ayala, Mayor Pro Tem Valerie Vandever, Councilmember Crystal
Ruiz, Councilmember Brian Hawkins, and Councilmember Alonso Ledezma
1.2. Invocation
Councilmember Hawkins gave the invocation.
1.3. Pledge of Allegiance
Councilmember Ledezma led the Pledge of Allegiance.
1.4. Special Presentation
1.4.1 Proclamation for Mental Health Month 2024
1.5. Mayor/Council Member Reports
Councilmembers provided their reports.
1.6. Late Items
There were no late items.
3.A.2.a
Packet Pg. 9 Attachment: May 7, 2024 City Council Regular Meeting Minutes (Regular Meeting Minutes of May 7, 2024)
Page 2
City Council Regular Meeting Action Minutes May 7, 2024
2. PUBLIC COMMENTS
There was one (1) public comment:
• Ernesto Alvarado
3. CONSENT CALENDAR
3.A. Consent Calendar - City Council
3.A.1. Waiver of Full Reading of Ordinance(s), and Reading by Title Only
3.A.2. Minutes of the Regular City Council Meeting of March 19, 2024/City
Clerk/Approved
3.A.3. Warrants and Disbursements - March 2024/Finance/Approved
3.A.4. Treasurer’s Report at February 29, 2024/Finance/Approved
3.A.5. Second Read of Ordinance No. 24-04, An Ordinance Amending Chapter 3.08 of
the San Jacinto Municipal Code/Finance/Approved
3.A.6. Second Read of Ordinance No. 24-07, Levying a Special Tax within Community
Facilities District 2003-1, including certain annexation territory (Annexation No.
69)/Finance/Approved
3.A.7. Second Read of Ordinance No. 24-08, Levying a Special Tax within Community
Facilities District 2003-1, including certain annexation territory (Annexation No.
70)/Finance/Approved
3.A.8. Second Read of Ordinance No. 24-09, Authorizing the levy of Special Tax within
Community Facilities District 2020-1/Finance/Approved
3.A.9. Second Read of Ordinance No. 24-10, Authorizing the levy of Special Tax within
Community Facilities District 2020-1/Finance/Approved
3.A.10. Second Read of Ordinance No. 24-05, An Ordinance Regarding Camping on
Public Property/City Attorney/Approved
3.A.11. Report – Use of ARPA Funds/Finance/Approved
3.A.12. Approval of Tract Map No. 32955-F Subdivision into 95 Residential Lots Located
on the South Side of Seventh Street, about 1,320 Feet West of Cawston
Avenue/Engineering/Approved
3.A.13. Approval of Tract Map No. 32955-5 Subdivision into 110 Residential Lots
Located on the South Side of Seventh Street, about 2,165 Feet West of Cawston
Avenue/Engineering/Approved
3.A.2.a
Packet Pg. 10 Attachment: May 7, 2024 City Council Regular Meeting Minutes (Regular Meeting Minutes of May 7, 2024)
Page 3
City Council Regular Meeting Action Minutes May 7, 2024
3.A.14. Over the Counter Solar Approvals – SolarApp+ - Resolution No.
4024/Community Development/Approved
3.A.15. Professional Service Agreement for Environmental Consulting Services – Kimley-
Horn/Community Development/Approved
3.A.16. Contract Extension of Right of Way Use Agreement for Wayfinding
Signs/Community Development/Approved
3.A.17. License Agreement between the City of San Jacinto and Watermill
Express/Community Development/Approved
3.A.18. CSA 152 – Adoption of Resolution No. 4023, Maintaining BAU for FY2025-
2026/Storm/Approved
3.A.19. First Amendment to the Western Riverside Council of Governments Edible Food
Recovery Agreement/Storm/Approved
3.A.20. Award of Contract to Civiltec Engineering, Inc. for Construction Management of
Bath Well Treatment Plant/Water/Approved
3.A.21. Approval for the Annexation of the Magnet Shopping Center from Eastern
Municipal Water District for Water and Sewer Services/Economic
Development/Approved
M/S/C (Ruiz/Ledezma) to approve the Consent Calendar. Motion carried 5/0.
Ayes: Vandever, Hawkins, Ledezma, Ruiz, Ayala
Nays: None
Absent: None
Abstain: None
4. DISCUSSION ITEMS
4.1. Ordinance No. 24-03 An Ordinance Adopting by Reference Title 6 of the Riverside
County Code of Ordinances Pertaining to Animal Control.
City Attorney Craig Hayes presented the staff report.
M/S/C (Hawkins/Ledezma) made a motion to determine that the adoption by reference in
its entirety of Title 6 of the Riverside County Code of Ordinances into the San
Jacinto Municipal Code as set forth in this Ordinance is exempt from environmental
review under the California Environmental Quality Act (“CEQA”) (Pub. Res. Code,
§ 21000 et seq.) pursuant to State CEQA Guidelines (Cal. Code Regs., tit. 14, § 15000
et seq.) sections 15061(b)(3) and 15378(b)(5) as it can be seen with certainty that the
adoption of this Ordinance will not have a significant effect on the environment.
3.A.2.a
Packet Pg. 11 Attachment: May 7, 2024 City Council Regular Meeting Minutes (Regular Meeting Minutes of May 7, 2024)
Page 4
City Council Regular Meeting Action Minutes May 7, 2024
Moreover, approval of the Ordinance merely constitutes an administrative activity
of the City and is additionally exempt from CEQA on that basis. (State CEQA
Guidelines, §15378(b)(5).); and introduce and conduct the first reading of
Ordinance No. 24-03 entitled: AN ORDINANCE OF THE CITY COUNCIL OF
THE CITY OF SAN JACINTO ADOPTING BY REFERENCE TITLE 6,
ANIMALS, OF THE RIVERSIDE COUNTY CODE OF ORDINANCES AS THE
CITY’S ANIMAL CONTROL ORDINANCE, REPEALING AND AMENDING
TITLE 6, ANIMALS, OF THE SAN JACINTO MUNICIPAL CODE. Motion carried
5/0.
Ayes: Vandever, Hawkins, Ledezma, Ruiz, Ayala
Nays: None
Absent: None
Abstain: None
4.2. Introduction of Ordinance 24-11 to amend Title 15 (Buildings and Construction) of
the San Jacinto Municipal Code to add Chapter 15.60 (Electrical Vehicle Charging
Stations) entitled: AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
SAN JACINTO, ADDING CHAPTER 15.60 TO TITLE 15 OF THE MUNICIPAL
CODE RELATING TO AN EXPEDITED, STREAMLINED PERMITTING
PROCESS FOR ELECTRIC VEHICLE CHARGING STATIONS
Deputy City Manager of Development Services Travis Randel presented the staff report.
M/S/C (Ruiz/Ledezma) made a motion to determine that the proposed Ordinance is exempt
from CEQA pursuant to pursuant to Sections 15060(c)(2) and 15060(c)(3) of Title
14 of the California Code of Regulations. Specifically, this Ordinance only
establishes a streamlined process for electric vehicle charging station permits and
merely authorizes administrative activities that will not result in a direct or
reasonably foreseeable indirect physical change in the environment. Moreover,
under Section 15061(b)(3) of the State CEQA Guidelines, this Ordinance is exempt
from the requirements of CEQA because it can be seen with certainty that the
provisions contained herein would not have the potential to cause a significant effect
on the environment; and introduce Ordinance No. 24-11 entitled: AN ORDINANCE
OF THE CITY COUNCIL OF THE CITY OF SAN JACINTO, ADDING
CHAPTER 15.60 TO TITLE 15 OF THE MUNICIPAL CODE RELATING TO AN
EXPEDITED, STREAMLINED PERMITTING PROCESS FOR ELECTRIC
VEHICLE CHARGING STATIONS. Motion carried 5/0.
Ayes: Ledezma, Hawkins, Vandever, Ruiz Ayala
Nays: None
Absent: None
Abstain: None
5. FUTURE REQUESTS FROM CITY COUNCIL TO CITY MANAGER
3.A.2.a
Packet Pg. 12 Attachment: May 7, 2024 City Council Regular Meeting Minutes (Regular Meeting Minutes of May 7, 2024)
Page 5
City Council Regular Meeting Action Minutes May 7, 2024
6. ADJOURNMENT
With no further business before the City Council, Mayor Ayala adjourned the meeting at 7:47
p.m.
CITY OF SAN JACINTO:
_________________________
Phil Ayala, Mayor
ATTEST:
_________________________
Julia Espinoza, City Clerk
Approved as read:
Approved as amended:
3.A.2.a
Packet Pg. 13 Attachment: May 7, 2024 City Council Regular Meeting Minutes (Regular Meeting Minutes of May 7, 2024)
May 21, 2024
TO: City Council
REQUESTED BY: Erika Gomez, Finance Director
APPROVED BY: Robert A. Johnson, City Manager
SUBJECT: Warrants and Disbursements - April 2024
RECOMMENDATION:
Staff recommends that the City Council review and approve the Warrants and Disbursements for
the period of April 2024 in the amount of $6,275,467.66.
DISCUSSION:
The City Council, in its oversight role, formally reviews disbursements of City funds made by
Accounts Payable warrants, bi-weekly payrolls, and electronic funds (wire) transfers. The
following information is provided for such review and approval:
Warrants/Wire Pay Date Amount
Accounts Payable:#145853-146138 Various 3,418,823.64
Payroll: Pay Period # 5 #254041-254044 4/4/2024 250,742.91
Includes Warrants, Direct Deposits, Taxes, Garnishments
Payroll: Pay Period # 6 #254045-254049 4/18/2024 253,675.16
Includes Warrants, Direct Deposits, Taxes, Garnishments
Electronic Funds Various 2,352,225.95
Total Disbursements – Period of April 1-30, 2024 6,275,467.66$
Prepared by: Tessa Murphy, Account Clerk III
Note: Payroll information is on file in the Finance Department.
FISCAL IMPACT:
Expenditures by warrant, payroll direct deposit, and electronic funds (wire) transfers have been
appropriated.
ATTACHMENTS:
Warrant Register April 2024
3.A.3
Packet Pg. 14
Warrant Register
City of San Jacinto 4/30/2024
Page 1
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
145853 4/5/2024 Alan dean wisler WATER032124 Refund water deposit 050-0000-229.08-70 29.29 29.29
145854 4/5/2024 All american asphalt corp.1176202 Asphalt 010-4150-410.21-12 230.88 692.64
1176883 Asphalt 010-4150-410.21-12 230.88
1177010 Asphalt 010-4150-410.21-12 230.88
145855 4/5/2024 American forensic nurses, inc.78556 8 blood draws & 2 kits 010-3100-431.34-05 660.00 660.00
145856 4/5/2024 Anady's trophies, inc.122618 Name plate for door 010-3100-431.21-10 20.66 20.66
145857 4/5/2024 Aramark uniform service 5880568903 Floor mats 010-4200-410.34-05 50.00 863.54
5880564093 Floor mats 010-4200-410.34-05 50.00
5880564095 Uniform service 010-4150-410.21-35 116.60
5880564092 Uniform service 010-7100-410.21-35 60.41
5880564092 Uniform service 010-7101-410.21-35 6.27
5880564096 Uniform service 010-4140-410.21-35 54.71
5880564096 Uniform service 055-4170-450.21-35 44.19
5880564096 Uniform service 050-9000-450.21-35 99.59
5880568905 Uniform service 010-4150-410.21-35 116.60
5880568902 Uniform service 010-7100-410.21-35 60.41
5880568902 Uniform service 010-7101-410.21-35 6.27
5880568906 Uniform service 010-4140-410.21-35 54.71
5880568906 Uniform service 055-4170-450.21-35 44.19
5880568906 Uniform service 050-9000-450.21-35 99.59
145858 4/5/2024 Asbury environmental services,inc.I500-01045665 Oil removal 010-4150-410.34-05 100.00 100.00
145859 4/5/2024 Baker, davina BAKER032524 Meal per diem 010-3320-431.31-20 75.00 75.00
145860 4/5/2024 Bcc benefit coordinators corp 14387 Group #eia00093 085-0000-202.21-46 5,572.16 6,350.84
14387 Group #eia00093 085-0000-202.21-52 778.68
145861 4/5/2024 Beato, miguel BEATO032824 Reimb class/meeting fees 010-4150-410.31-20 104.00 104.00
145862 4/5/2024 California building standards CBSC040224 March 2024 cbsc fees 065-0000-201.09-03 637.91 574.12
CBSC040224 10% withheld 010-0000-310.07-96 -63.79
145863 4/5/2024 Calpers supplemental income plansCALPERS040224Sip #452544 085-0000-202.21-29 7,110.85 7,347.47
CALPERS040224Sip #452544 085-0000-202.21-28 236.62
3.A.3.a
Packet Pg. 15 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 2
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
145864 4/5/2024 Cellhire usa llc 3084894 Small iridium rental 010-3130-431.21-18 56.67 113.34
3084895 Small iridium rental 010-3130-431.21-18 56.67
145865 4/5/2024 Complete towing & recovery 3911 Oil change service 010-3100-431.33-50 902.60 902.60
145866 4/5/2024 Crime scene cleaners 20240328 Biohazard clean up 010-3100-431.34-05 680.00 680.00
145867 4/5/2024 Csh 2016-borrower llc WATER032124 Refund credit balance 050-0000-308.09-10 70.65 70.65
145868 4/5/2024 D.m.c. tree care, inc 2410 Tree trimming 025-7250-410.34-05 650.00 1,400.00
2409 Tree removal 010-4150-410.34-05 750.00
145869 4/5/2024 Dalke and sons construction inc WATER032124 Refund water deposit 050-0000-229.08-70 246.48 246.48
145870 4/5/2024 Dave bang assoc., inc.CA55599 Athletic chain net 025-7100-410.34-05 203.06 609.20
CA55599 Athletic chain net 327-8831-500.34-05 203.06
CA55599 Athletic chain net 376-8831-500.34-05 203.08
145871 4/5/2024 Department of conservation DEPTOFCON040224Jan-march 2024 smip fees 065-0000-201.08-68 1,789.52 1,700.05
DEPTOFCON0402245% withheld 010-0000-310.07-96 -89.47
145872 4/5/2024 Dewey pest control inc.16600311 April 2024 service 010-2500-425.34-05 56.00 121.00
16606989 April 2024 service 034-3200-431.34-05 65.00
145873 4/5/2024 Dr horton los angeles WATER032124 Refund water deposit 050-0000-229.08-70 23.43 921.72
WATER032124 Refund water deposit 050-0000-229.08-70 143.94
WATER032124 Refund water deposit 050-0000-229.08-70 73.51
WATER032124 Refund water deposit 050-0000-229.08-70 44.90
WATER032124 Refund water deposit 050-0000-229.08-70 58.11
WATER032124 Refund water deposit 050-0000-229.08-70 76.30
WATER032124 Refund water deposit 050-0000-229.08-70 133.18
WATER032124 Refund water deposit 050-0000-229.08-70 89.11
WATER032124 Refund water deposit 050-0000-229.08-70 96.47
WATER032124 Refund water deposit 050-0000-229.08-70 80.19
WATER032124 Refund water deposit 050-0000-229.08-70 102.58
145874 4/5/2024 Eastern municipal water district EMWD040124 Utility water service 010-7100-410.35-10 29.57 8,855.62
EMWD040124 Utility water service 025-7100-410.35-10 200.97
EMWD040124 Utility water service 025-7250-410.35-10 839.22
3.A.3.a
Packet Pg. 16 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 3
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
145874 4/5/2024 Eastern municipal water district EMWD040124 Utility water service 025-7252-410.35-10 67.98 8,855.62
EMWD040124 Utility water service 055-4170-450.35-10 89.30
EMWD040124 Utility water service 034-3200-431.35-10 258.46
EMWD040124 Utility water service 301-8831-500.35-10 405.98
EMWD040124 Utility water service 303-8831-500.35-10 181.82
EMWD040124 Utility water service 304-8831-500.35-10 320.97
EMWD040124 Utility water service 305-8831-500.35-10 257.05
EMWD040124 Utility water service 306-8831-500.35-10 173.59
EMWD040124 Utility water service 307-8831-500.35-10 360.32
EMWD040124 Utility water service 308-8831-500.35-10 608.18
EMWD040124 Utility water service 310-8831-500.35-10 85.40
EMWD040124 Utility water service 311-8831-500.35-10 360.39
EMWD040124 Utility water service 313-8831-500.35-10 304.26
EMWD040124 Utility water service 317-8831-500.35-10 21.92
EMWD040124 Utility water service 321-8831-500.35-10 232.87
EMWD040124 Utility water service 323-8831-500.35-10 265.09
EMWD040124 Utility water service 325-8831-500.35-10 79.88
EMWD040124 Utility water service 326-8831-500.35-10 678.24
EMWD040124 Utility water service 327-8831-500.35-10 21.92
EMWD040124 Utility water service 330-8831-500.35-10 61.49
EMWD040124 Utility water service 331-8831-500.35-10 105.55
EMWD040124 Utility water service 332-8831-500.35-10 336.60
EMWD040124 Utility water service 334-8831-500.35-10 29.57
EMWD040124 Utility water service 338-8831-500.35-10 241.56
EMWD040124 Utility water service 339-8831-500.35-10 21.17
EMWD040124 Utility water service 341-8831-500.35-10 114.64
EMWD040124 Utility water service 343-8831-500.35-10 593.73
EMWD040124 Utility water service 345-8831-500.35-10 402.64
EMWD040124 Utility water service 346-8831-500.35-10 291.09
3.A.3.a
Packet Pg. 17 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 4
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
145874 4/5/2024 Eastern municipal water district EMWD040124 Utility water service 355-8831-500.35-10 64.09 8,855.62
EMWD040124 Utility water service 359-8831-500.35-10 89.30
EMWD040124 Utility water service 362-8831-500.35-10 56.32
EMWD040124 Utility water service 364-8831-500.35-10 21.17
EMWD040124 Utility water service 365-8831-500.35-10 85.40
EMWD040124 Utility water service 376-8831-500.35-10 447.35
EMWD040124 Utility water service 353-8831-500.35-10 50.57
145875 4/5/2024 Ebonka miranda WATER032124 Refund water deposit 050-0000-229.08-70 132.19 132.19
145876 4/5/2024 Elias coronado WATER032124 Refund water deposit 050-0000-229.08-70 29.89 29.89
145877 4/5/2024 Empower retirement, llc EMPOWER040224Group #109947 085-0000-202.21-29 1,375.00 1,375.00
145878 4/5/2024 Espinosa, cynthia ESPINOSA040124Reimburse h/d/v expenses 010-2500-425.11-90 338.00 338.00
145879 4/5/2024 Espinoza, julia ESPINOZA032724Reimburse student loan 010-2500-425.31-20 250.00 250.00
ESPINOZA030724AMeal per diem 010-1110-411.31-20 119.00
ESPINOZA030724AReimbursement to city 010-1110-411.31-20 -119.00
ESPINOZA030724BMeal per diem 010-1110-411.31-20 108.00
ESPINOZA030724BReimbursement to city 010-1110-411.31-20 -108.00
145880 4/5/2024 Evident inc 238355A "do not cross" tape 010-3100-431.21-35 443.16 443.16
145881 4/5/2024 Figueroa, david FIGUEROA032824Tuition reimbursement 010-2500-425.31-20 560.00 950.00
FIGUEROA040124Reimburse h/d/v expenses 010-2500-425.11-90 390.00
145882 4/5/2024 Fm lock and safe,inc.121984 Install pd metal door 010-3100-431.33-10 2,171.50 2,280.25
123182 Pd door window 010-3100-431.33-10 108.75
145883 4/5/2024 Forensic nursing of socal, inc 2556 Exam 010-3100-431.30-90 1,600.00 1,600.00
145884 4/5/2024 Global safety network 024033121035317Employee screening svcs 010-1210-412.30-90 106.57 106.57
145885 4/5/2024 Govconnection, inc 75096051 Wifi secure boot 017-2290-418.40-45 1,050.06 7,137.59
75096055 Monitor 017-2290-418.40-45 485.97
75081390 Laptops 017-2290-418.40-45 5,601.56
145886 4/5/2024 Government finance officers assoc.2483418 Membership dues 010-1400-414.30-16 37.50 150.00
2483418 Membership dues 010-0000-103.12-34 112.50
145887 4/5/2024 Hernandez, yaneli HERNANDEZ031224Code correction 010-2500-425.11-90 -250.00 850.00
3.A.3.a
Packet Pg. 18 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 5
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
145887 4/5/2024 Hernandez, yaneli HERNANDEZ031224Code correction 010-2500-425.31-20 250.00 850.00
HERNANDEZ032824Reimburse student loan 010-2500-425.31-20 250.00
HERNANDEZ040124Reimburse h/d/v expenses 010-2500-425.11-90 600.00
145888 4/5/2024 Home depot credit services 6511603 Supplies 025-7100-410.34-05 112.26 1,104.19
1342934 Supplies 010-4150-410.21-12 342.86
9114526 Supplies 034-3200-431.33-10 66.22
9123135 Supplies 034-3200-431.33-10 102.12
8103307 Supplies 034-3200-431.33-10 194.96
9158376 Supplies 050-9000-450.21-12 158.13
5343360 Supplies 050-9000-450.21-12 127.64
145889 4/5/2024 Icma retirement/mission square 6101560 Group #300434 085-0000-202.21-29 8,392.10 14,101.76
6101560 Group #300434 085-0000-202.21-28 513.41
6828094 Group #100338 085-0000-202.21-29 5,196.25
145890 4/5/2024 Imperial sprinkler supply, inc 0014508056-0016" round box w/cover 025-7100-410.34-05 50.90 50.90
145891 4/5/2024 Inland foundation eng. inc.19192 Pavement eval report 199-9999-425.40-01 13,500.00 13,500.00
145892 4/5/2024 Interwest consulting group 319730 Ad 2003-1 701-4150-500.30-90 76.45 85,625.12
319730 Ad 2003-1 702-4150-500.30-90 170.55
319730 Ad 2003-1 703-4150-500.30-90 199.96
319730 Ad 2003-1 704-4150-500.30-90 90.57
319730 Ad 2003-1 705-4150-500.30-90 96.45
319730 Ad 2003-1 706-4150-500.30-90 156.44
319730 Ad 2003-1 707-4150-500.30-90 157.61
319730 Ad 2003-1 709-4150-500.30-90 121.15
319730 Ad 2003-1 710-4150-500.30-90 248.18
319730 Ad 2003-1 711-4150-500.30-90 309.35
319730 Ad 2003-1 712-4150-500.30-90 148.20
319730 Ad 2003-1 713-4150-500.30-90 238.77
319730 Ad 2003-1 714-4150-500.30-90 81.16
319730 Ad 2003-1 715-4150-500.30-90 164.67
3.A.3.a
Packet Pg. 19 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 6
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
145892 4/5/2024 Interwest consulting group 319730 Ad 2003-1 716-4150-500.30-90 230.54 85,625.12
319730 Ad 2003-1 717-4150-500.30-90 168.20
319730 Ad 2003-1 718-4150-500.30-90 71.75
319730 Ad 2003-1 720-4150-500.30-90 154.08
319730 Ad 2003-1 721-4150-500.30-90 297.58
319730 Ad 2003-1 733-4150-500.30-90 67.04
319730 Ad 2003-1 735-4150-500.30-90 34.11
319730 Ad 2003-1 736-4150-500.30-90 14.11
319730 Ad 2003-1 737-4150-500.30-90 11.76
319730 Ad 2003-1 739-4150-500.30-90 377.57
319763 General engineering svcs 010-4100-410.30-90 247.50
319763 Eng rvw of planning case 065-0000-201.21-02 82.50
319763 Eng rvw of planning case 065-0000-201.21-02 165.00
319763 Eng rvw of planning case 065-0000-201.21-02 1,485.00
319763 Eng rvw of planning case 065-0000-201.21-02 82.50
319763 Eng rvw of planning case 065-0000-201.21-02 82.50
319763 Eng rvw of planning case 065-0000-201.21-02 165.00
319763 Eng rvw of planning case 065-0000-201.21-02 1,278.75
319763 Eng rvw of planning case 065-0000-201.21-02 82.50
319763 Eng rvw of planning case 065-0000-201.21-02 165.00
319763 Eng rvw of planning case 065-0000-201.21-02 82.50
319763 Eng rvw of planning case 065-0000-201.21-02 330.00
312053 Tahquitz sewer plans 199-9999-425.40-01 24,058.75
319696 Sallee park imprvmnt proj 199-9999-425.40-01 4,220.00
319697 Mistletoe park bathroom 199-9999-425.40-01 10,865.00
319704 Emwd ep #210817-4 065-0000-201.06-50 2,577.50
319705 Esplanade widening 199-9999-425.40-01 123.75
319716 Citywide storm drain svcs 010-4140-410.34-06 3,240.00
319727 Lyon & appaloosa crsswlk 199-9999-425.40-01 2,605.00
3.A.3.a
Packet Pg. 20 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 7
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
145892 4/5/2024 Interwest consulting group 319743 General engineering svcs 010-4100-410.30-90 16,380.00 85,625.12
319747 Emwd misc encroachments 011-4100-410.30-90 82.50
319748 Frontier encroachments 011-4100-410.30-90 165.00
319760 San jac @ shvr trfc sgnl 199-9999-425.40-01 1,400.00
319761 San jac safety 2021 199-9999-425.40-01 130.00
319767 State st line e-2 199-9999-425.40-01 346.25
86591 Tpm 37863 011-0000-303.02-40 1,174.70
88259 General engineering svcs 010-4100-410.30-90 3,490.00
88477 Emwd ep #210817-4 065-0000-201.06-50 6,703.32
208043 Grad23-00016 plan check 065-0000-201.06-47 128.35
145893 4/5/2024 J & m air conditioning (dba)31872540 A/c repairs 010-3100-431.33-10 744.00 744.00
145894 4/5/2024 Liftoff, llc 7632ADD8 License renewal 017-2290-418.34-05 75.00 165.00
7632ADD8 License renewal 017-0000-103.12-34 90.00
145895 4/5/2024 Maria sebastian WATER032124 Refund water deposit 050-0000-229.08-70 109.42 109.42
145896 4/5/2024 Mccall's meters, inc.36531 Plate assembly repair 050-9000-450.21-12 495.04 1,295.04
36551 Field meter tests 050-9000-450.21-12 800.00
145897 4/5/2024 Mccomas auto body, inc.13331119 Replace lift gate 050-9000-450.33-50 10,481.77 10,481.77
145898 4/5/2024 Mejia, jose MEJIA040124 Reimburse h/d/v expenses 010-2500-425.11-90 121.98 121.98
145899 4/5/2024 Mullen, arthur MULLEN040124 Reimburse h/d/v expenses 010-2500-425.11-90 20.00 20.00
145900 4/5/2024 Multi w systems, inc.32430449 Data plan zone 45 345-8831-500.34-05 960.00 960.00
145901 4/5/2024 Murphy, tessa MURPHY040124Reimburse h/d/v expenses 010-2500-425.11-90 296.97 296.97
145902 4/5/2024 Nbs local government solutions, inc202403-1322 Prof svcs through 2/29/24 400-0000-229.07-00 775.00 24,704.72
202403-1323 Prof svcs through 2/29/24 065-0000-211.21-02 5,500.00
202403-1320 Prof svcs through 2/29/24 400-0000-229.07-00 1,005.22
202403-1321 Prof svcs through 2/29/24 400-0000-229.07-00 2,527.17
202403-1321 Prof svcs through 2/29/24 033-0000-229.07-00 2,527.16
202403-1324 Prof svcs through 2/29/24 400-0000-229.07-00 2,536.11
202403-1324 Prof svcs through 2/29/24 033-0000-229.07-00 2,536.10
202403-1509 Prof svcs 4/1/24-6/30/24 701-4150-500.30-90 216.93
3.A.3.a
Packet Pg. 21 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 8
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
145902 4/5/2024 Nbs local government solutions, inc202403-1509 Prof svcs 4/1/24-6/30/24 702-4150-500.30-90 216.93 24,704.72
202403-1509 Prof svcs 4/1/24-6/30/24 703-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 704-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 705-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 706-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 707-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 708-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 709-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 710-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 711-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 712-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 713-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 714-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 715-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 716-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 717-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 718-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 719-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 720-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 721-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 723-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 724-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 728-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 730-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 732-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 733-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 734-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 735-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 736-4150-500.30-90 216.93
3.A.3.a
Packet Pg. 22 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 9
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
145902 4/5/2024 Nbs local government solutions, inc202403-1509 Prof svcs 4/1/24-6/30/24 736-4150-500.30-90 216.93 24,704.72
202403-1509 Prof svcs 4/1/24-6/30/24 737-4150-500.30-90 216.93
202403-1509 Prof svcs 4/1/24-6/30/24 739-4150-500.30-90 356.20
145903 4/5/2024 Ortega, brian ORTEGA040124Reimburse h/d/v expenses 010-2500-425.11-90 40.00 40.00
145904 4/5/2024 Ortiz, juan ORTIZ040124 Reimburse h/d/v expenses 010-2500-425.11-90 128.80 128.80
145905 4/5/2024 Overnight industrial supply,inc.26512 Liners 010-4200-410.21-10 53.94 169.49
26464 Bathroom supplies 010-4200-410.21-10 115.55
145906 4/5/2024 Padilla, miguel PADILLA040124Reimburse h/d/v expenses 010-2500-425.11-90 400.00 440.00
PADILLA040124Reimburse h/d/v expenses 010-2500-425.11-90 40.00
145907 4/5/2024 Plumbers depot, inc.PD-55802 Supplies 055-4170-450.33-50 4,659.49 4,659.49
145908 4/5/2024 Prism 24401167 Quarterly eap anthem pymt 085-0000-202.21-48 365.04 365.04
145909 4/5/2024 Rasp heating & air conditioning 1046 Install new air filters 010-2500-425.33-10 384.00 2,640.00
1045 Install new air filters 010-7400-425.33-10 480.00
1048 Install new air filters 010-3100-431.33-10 432.00
1043 Install new air filters 025-7100-410.34-05 96.00
1047 Install new air filters 010-2500-425.33-10 864.00
1044 Install new air filters 025-7100-410.34-05 192.00
1049 Install new air filters 010-4200-410.33-10 192.00
145910 4/5/2024 Regional conservation authority 080123MSHCP Aug 2023 mshcp fees 065-0000-201.08-81 25,416.00 127,080.00
040224MSHCP March 2024 mshcp fees 065-0000-201.08-81 101,664.00
145911 4/5/2024 Rightway site services, inc.375548 Rental 2/28/24-3/26/24 010-3100-431.34-50 113.89 113.89
145912 4/5/2024 Riverside co. dept of animal svcs AN0000002891 Feb 2024 services 010-3320-431.34-05 76,288.86 76,288.86
145913 4/5/2024 Riverside county PU0000005841 Feb 2024 fleet fuel 010-3100-431.33-50 198.72 198.72
145914 4/5/2024 Riverside rubber stamp & engraving24-115632 Custom stamps 010-3100-431.36-10 348.66 348.66
145915 4/5/2024 Riverside university health system 2024-02 Exam 010-3100-431.30-90 800.00 800.00
145916 4/5/2024 Robin gilliland consulting RGC040124 March 2024 consult svcs 010-9500-950.34-05 6,300.00 6,300.00
145917 4/5/2024 Row traffic safety inc 18060 Recycled water signs 341-8831-500.34-05 581.43 656.47
18061 Estudillo museum signs 025-7100-410.34-05 75.04
3.A.3.a
Packet Pg. 23 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 10
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
145918 4/5/2024 Sfr v tranche 5 borrower llc WATER032124 Refund water deposit 050-0000-229.08-70 85.86 459.21
WATER032124 Refund water deposit 050-0000-229.08-70 93.98
WATER032124 Refund water deposit 050-0000-229.08-70 150.52
WATER032124 Refund water deposit 050-0000-229.08-70 51.89
WATER032124 Refund water deposit 050-0000-229.08-70 76.96
145919 4/5/2024 Southern california edison SCE040124 Electricity services 010-4200-410.35-14 491.46 2,562.01
SCE040124 Electricity services 010-6100-425.35-14 1,057.31
SCE040124 Electricity services 025-7100-410.35-14 -78.25
SCE040124 Electricity services 034-3200-431.35-14 766.87
SCE040124 Electricity services 050-9000-450.35-14 324.62
145920 4/5/2024 Southwest riverside county 5494555 Sponsorship 010-1100-411.31-20 200.00 200.00
145921 4/5/2024 Staples business advantage, inc.3561693790 Supplies 050-1400-414.21-10 154.97 1,550.03
3561693790 Supplies 010-1400-414.21-10 34.11
3561693791 Supplies 050-1400-414.21-10 136.26
3561693791 Supplies 010-1400-414.21-10 17.24
3561693793 Supplies 010-2500-425.21-10 135.68
3561693793 Supplies 011-3300-431.21-10 5.17
3561693794 Supplies 010-3320-431.36-10 945.69
3561693795 Supplies 010-4200-410.21-10 26.86
3561693796 Supplies 010-4200-410.21-10 94.05
145922 4/5/2024 State of california dept of justice 723697 Analysis 010-3100-431.34-05 140.00 140.00
145923 4/5/2024 Superion, llc (formerly sungard)407266 May 2024 services 010-1400-414.34-05 5,858.60 5,858.60
145924 4/5/2024 T-mobile usa, inc.9563085627 Gps locate 010-3100-431.30-90 125.00 125.00
145925 4/5/2024 Talley metal fabrication,inc.36225 Lift bar 010-4150-410.21-12 300.00 300.00
145926 4/5/2024 Technology unlimited, inc 376887 Maintenance renewal 017-0000-103.12-34 211.67 255.00
376887 Maintenance renewal 017-2290-418.34-05 43.33
145927 4/5/2024 The thomsen company, inc.2023-025 Topography survey 199-9999-425.40-01 8,975.00 23,220.00
2023-021 Right of way vacation 199-9999-425.40-01 1,155.00
2024-012 Topography survey 199-9999-425.40-01 13,090.00
3.A.3.a
Packet Pg. 24 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 11
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
145928 4/5/2024 Tony's tires TONYSTIRE020524New tires 010-4150-410.33-50 1,282.00 1,312.00
TONYSTIRE013124Tire patch 010-4150-410.33-50 30.00
145929 4/5/2024 Torres-gutierrez, esteban TORRES040124Reimburse h/d/v expenses 010-2500-425.11-90 650.00 650.00
145930 4/5/2024 Underground service alert 320240684 Monthly ticketing svc 050-9000-450.34-05 183.25 223.27
23-2425211 Regulatory costs 050-9000-450.34-05 40.02
145931 4/5/2024 Verizon wireless 9959235244 Telephone services 010-1100-411.35-17 205.03 28,128.61
9959235244 Telephone services 010-1200-412.35-17 152.00
9959235244 Telephone services 011-1700-417.35-17 153.98
9959235244 Telephone services 010-3100-431.35-17 248.59
9959235244 Telephone services 011-3300-431.35-17 150.03
9959235244 Telephone services 010-4140-410.35-17 334.12
9959235244 Telephone services 010-4150-410.35-17 424.83
9959235244 Equipment charges 010-4150-410.21-80 113.86
9959235244 Telephone services 010-4200-410.35-17 84.32
9959235244 Telephone services 010-7100-410.35-17 362.30
9959235244 Equipment charges 010-7100-410.21-80 343.86
9959235244 Telephone services 010-7101-410.35-17 63.76
9959235244 Telephone services 010-1400-414.35-17 103.50
9959235244 Equipment charges 017-2290-418.21-80 36.99
9959235244 Telephone services 017-2290-418.35-17 303.67
9959235244 Telephone services 050-9000-450.35-17 664.74
9959235244 Telephone services 055-4170-450.35-17 155.37
9959235244 Equipment charges 017-2290-418.40-45 23,719.32
9959235244 Telephone services 010-1110-411.35-17 40.01
9959235244 Telephone services 010-2500-425.35-17 74.96
9959235244 Equipment charges 010-2500-425.21-80 60.62
9959235244 Telephone services 010-3320-431.35-17 332.75
145932 4/5/2024 Viking maintenance services llc,inc 4253724 April 2024 services 010-2500-425.34-05 1,449.46 2,100.67
4253724 April 2024 services 010-4200-410.34-05 504.16
3.A.3.a
Packet Pg. 25 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 12
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
145932 4/5/2024 Viking maintenance services llc,inc 4253724 April 2024 services 010-7400-425.34-05 147.05 2,100.67
145933 4/5/2024 Vista paint 2024-384207-00 Fluid pump protector 010-4150-410.21-12 49.42 49.42
145934 4/5/2024 Voyager fleet systems, inc.8691587092413 Fleet fuel 050-9000-450.21-70 4,310.94 12,474.90
8691587092413 Fleet fuel 010-7100-410.21-70 6,302.65
8691587092413 Fleet fuel 010-4150-410.21-70 856.64
8691587092413 Fleet fuel 010-3320-431.21-70 312.38
8691587092413 Fleet fuel 011-3300-431.21-70 307.33
8691587092413 Fleet fuel 010-2500-425.21-70 42.93
8691587092413 Fleet fuel 024-3100-431.21-70 342.03
145935 4/5/2024 Vulcan materials co 73943139 Asphalt 010-4150-410.21-12 271.88 271.88
145936 4/5/2024 White, kevin WHITE040124 Reimburse h/d/v expenses 010-2500-425.11-90 636.92 636.92
145937 4/5/2024 Xerox financial services 5567791 Lease 3/7/24-4/6/24 010-4200-410.34-05 437.04 2,823.41
5567791 Lease 3/7/24-4/6/24 010-3100-431.34-05 571.35
5567791 Lease 3/7/24-4/6/24 010-2500-425.34-05 1,815.02
145938 4/12/2024 All american asphalt corp.1177119 Asphalt 010-4150-410.21-12 230.88 230.88
145939 4/12/2024 All american stone supply 13080 Mulch 025-7100-410.34-05 186.00 186.00
145940 4/12/2024 Always evolving fleet maintenance 1915 Tire installation 055-4170-450.33-50 2,876.91 2,876.91
145941 4/12/2024 Andy gump, inc.INV1119354 Fence rent 3/20-4/16/24 010-9600-960.34-05 92.92 92.92
145942 4/12/2024 Aramark uniform service 5880576011 Floor mats 010-4200-410.34-05 50.00 431.77
5880576013 Uniform service 010-4150-410.21-35 116.60
5880576010 Uniform service 010-7100-410.21-35 60.41
5880576010 Uniform service 010-7101-410.21-35 6.27
5880576014 Uniform service 010-4140-410.21-35 54.71
5880576014 Uniform service 055-4170-450.21-35 44.19
5880576014 Uniform service 050-9000-450.21-35 99.59
145943 4/12/2024 Babcock laboratories, inc.CD40390-0278 Coliforms by mmo/mug&hpc 050-9000-450.30-90 94.40 1,357.62
CC41652-0278 Coliforms by mmo/mug&hpc 050-9000-450.30-90 94.40
CD40163-0278 Coliforms by mmo/mug&hpc 050-9000-450.30-90 94.40
CC41780-0278 Trihalomethanes & h acids 050-9000-450.30-90 920.12
3.A.3.a
Packet Pg. 26 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 13
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
145943 4/12/2024 Babcock laboratories, inc.CD40165-0278 General physical analysis 050-9000-450.30-90 35.40 1,357.62
CD40389-0278 Total coliforms by quanti 050-9000-450.30-90 59.45
CD40494-0278 Total coliforms by quanti 050-9000-450.30-90 59.45
145944 4/12/2024 Bio-tox laboratories, inc.45465 Analysis 010-3100-431.34-05 80.00 80.00
145945 4/12/2024 Bowman signs BOWMAN04042450% deposit-monument sign 351-8831-500.34-05 1,780.78 1,780.78
145946 4/12/2024 California public utilities REQUEST040824Citation #e-4195-0171 048-1400-414.36-97 139,771.20 139,771.20
145947 4/12/2024 Charter communications holdings,llc0541420032724 Internet services 017-2290-418.34-20 2,560.60 2,560.60
145948 4/12/2024 Chen, frank (fu-kai)CHEN040824 Travel reimbursement 011-1700-417.31-20 244.73 244.73
145949 4/12/2024 Civiltec engineering inc 50437 Prof svcs through 3/1/24 199-9999-425.40-01 30,973.85 42,389.35
50423 Prof svcs through 3/1/24 199-9999-425.40-01 11,415.50
50423 Prof svcs through 3/1/24 199-9999-425.40-01 -11,415.50
50423 Prof svcs through 3/1/24 199-9999-425.40-01 11,415.50
145950 4/12/2024 Core & main lp U547863 Meter stop 050-9000-450.21-12 4,975.47 4,975.47
145951 4/12/2024 Daniel kkovalchuck SJP040324 Nem refund over sce rate 048-0000-203.22-20 7.94 7.94
145952 4/12/2024 Datastream cabling & bus. solutions24-018 Door handle replacement 050-9000-450.33-10 1,458.60 1,458.60
145953 4/12/2024 Dave's hauling co, inc 033124TRASH Trash svc march 2024 301-8831-500.34-05 51.84 19,033.68
033124TRASH Trash svc march 2024 307-8831-500.34-05 25.92
033124TRASH Trash svc march 2024 308-8831-500.34-05 103.68
033124TRASH Trash svc march 2024 311-8831-500.34-05 285.12
033124TRASH Trash svc march 2024 313-8831-500.34-05 103.68
033124TRASH Trash svc march 2024 320-8831-500.34-05 155.52
033124TRASH Trash svc march 2024 321-8831-500.34-05 77.76
033124TRASH Trash svc march 2024 322-8831-500.34-05 155.52
033124TRASH Trash svc march 2024 325-8831-500.34-05 103.68
033124TRASH Trash svc march 2024 326-8831-500.34-05 155.52
033124TRASH Trash svc march 2024 327-8831-500.34-05 77.76
033124TRASH Trash svc march 2024 329-8831-500.34-05 77.76
033124TRASH Trash svc march 2024 330-8831-500.34-05 103.68
033124TRASH Trash svc march 2024 331-8831-500.34-05 77.76
3.A.3.a
Packet Pg. 27 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 14
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
145953 4/12/2024 Dave's hauling co, inc 033124TRASH Trash svc march 2024 332-8831-500.34-05 103.68 19,033.68
033124TRASH Trash svc march 2024 338-8831-500.34-05 192.24
033124TRASH Trash svc march 2024 341-8831-500.34-05 51.84
033124TRASH Trash svc march 2024 343-8831-500.34-05 51.84
033124TRASH Trash svc march 2024 345-8831-500.34-05 103.68
033124TRASH Trash svc march 2024 346-8831-500.34-05 77.76
033124TRASH Trash svc march 2024 353-8831-500.34-05 51.84
033124TRASH Trash svc march 2024 355-8831-500.34-05 25.92
033124TRASH Trash svc march 2024 362-8831-500.34-05 25.92
033124TRASH Trash svc march 2024 363-8831-500.34-05 129.60
033124TRASH Trash svc march 2024 367-8831-500.34-05 77.76
033124TRASH Trash svc march 2024 376-8831-500.34-05 690.12
033124TRASH Trash svc march 2024 025-7252-410.34-05 25.92
033124TRASH Trash svc march 2024 025-7252-410.34-05 51.84
033124TRASH Trash svc march 2024 025-7252-410.34-05 25.92
033124TRASH Trash svc march 2024 025-7252-410.34-05 25.92
033124TRASH Trash svc march 2024 025-7100-410.34-05 25.92
033124TRASH Trash svc march 2024 025-7100-410.34-05 129.60
033124TRASH Trash svc march 2024 025-7100-410.34-05 981.72
033124TRASH Trash svc march 2024 025-7252-410.34-05 1,654.56
033124TRASH Trash svc march 2024 025-7100-410.34-05 291.60
033124TRASH Trash svc march 2024 025-7100-410.34-05 177.12
033124TRASH Trash svc march 2024 025-7250-410.34-05 181.44
033124TRASH Trash svc march 2024 010-7100-410.34-05 25.92
033124TRASH Trash svc march 2024 010-3100-431.34-05 25.92
033124TRASH Trash svc march 2024 010-4150-410.34-05 432.00
033124TRASH Trash svc march 2024 055-4170-450.34-05 103.68
033124TRASH Trash svc march 2024 303-8831-500.34-05 25.92
033124TRASH Trash svc march 2024 349-8831-500.34-05 12.96
3.A.3.a
Packet Pg. 28 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 15
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
145953 4/12/2024 Dave's hauling co, inc 3302024 March 2024 streets 010-4150-410.34-05 10,264.32 19,033.68
3192024 Channel clean up 010-4140-410.34-05 570.00
3292024A Easement clean up 010-4150-410.34-05 594.00
3292024B Easement clean up 010-4150-410.34-05 270.00
145954 4/12/2024 Deveau burr group llc 173 April 2024 consult svcs 010-1200-412.34-05 5,000.00 5,000.00
145955 4/12/2024 Dr horton inc SJP040324 Nem refund over sce rate 048-0000-203.22-20 1.64 1.64
145956 4/12/2024 Eduardo alvo SJP040324 Nem refund over sce rate 048-0000-203.22-20 60.94 60.94
145957 4/12/2024 Engie services (formerly opterra)90062894 Feb 2024 o&m fees 050-9000-450.34-05 2,478.50 2,907.83
90062893 Feb 2024 m&v fees 050-9000-450.34-05 429.33
145958 4/12/2024 Eyemed vision care 166217521 April 2024 premium 085-0000-202.21-35 1,438.67 1,447.61
166217521 April 2024 premium 065-0000-201.08-64 8.94
145959 4/12/2024 Felicia smith SJP040324 Nem refund over sce rate 048-0000-203.22-20 7.09 7.09
145960 4/12/2024 Felipe meza SJP040324 Nem refund over sce rate 048-0000-203.22-20 7.47 7.47
145961 4/12/2024 Flock group inc INV-36098 Flock safety falcon 064-3100-431.40-45 119,493.15 119,493.15
145962 4/12/2024 Frontier communications FRONTIER040824Telephone services 010-3100-431.35-16 193.81 562.06
FRONTIER040824Telephone services 010-4200-410.35-16 311.60
FRONTIER040824Telephone services 010-6500-425.35-16 56.65
145963 4/12/2024 Gi builders llc 1210 Hvac repairs 199-9999-425.40-01 1,445.00 7,245.00
1209 Change order 7 & 8 199-9999-425.40-01 5,800.00
145964 4/12/2024 Goldstar asphalt products 26359 Emulsion 010-4150-410.21-12 496.44 496.44
145965 4/12/2024 Haaker equipment company, inc.W1A7M1 Rear door seal 010-4140-410.33-50 3,013.75 3,013.75
145966 4/12/2024 Hasa inc 950426 Hasachlor 050-9000-450.21-12 535.39 2,251.76
950428 Hasachlor 050-9000-450.21-12 298.82
950429 Hasachlor 050-9000-450.21-12 323.72
948241 Multichlor 050-9000-450.21-12 404.24
948237 Multichlor 050-9000-450.21-12 404.24
948236 Multichlor 050-9000-450.21-12 285.35
145967 4/12/2024 Hemet-san jacinto watermaster 1140 Administrative assessment 050-9000-450.60-01 2,820.87 2,820.87
3.A.3.a
Packet Pg. 29 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 16
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
145968 4/12/2024 Hirsch pipe & supply co., inc.9448135 Supplies 050-9000-450.21-12 983.39 983.39
145969 4/12/2024 Home depot credit services 2023196 Supplies 050-9000-450.21-12 298.26 298.26
145970 4/12/2024 Imperial sprinkler supply, inc 0014508056-002Flush valve 025-7100-410.34-05 84.83 84.83
145971 4/12/2024 Inland empire landscape, inc.43006 Valve checks march 2024 308-8831-500.34-05 643.56 105,776.04
43006 Valve checks march 2024 025-7250-410.34-05 138.40
43006 Valve checks march 2024 025-7100-410.34-05 145.32
43006 Valve checks march 2024 313-8831-500.34-05 422.12
43006 Valve checks march 2024 321-8831-500.34-05 304.48
43006 Valve checks march 2024 323-8831-500.34-05 69.20
43006 Valve checks march 2024 326-8831-500.34-05 588.20
43006 Valve checks march 2024 332-8831-500.34-05 304.48
43006 Valve checks march 2024 343-8831-500.34-05 553.60
43006 Valve checks march 2024 345-8831-500.34-05 615.88
43006 Valve checks march 2024 346-8831-500.34-05 311.40
43006 Valve checks march 2024 362-8831-500.34-05 193.76
43006 Valve checks march 2024 364-8831-500.34-05 13.84
43006 Valve checks march 2024 365-8831-500.34-05 34.60
43006 Valve checks march 2024 351-8831-500.34-05 152.24
43006 Valve checks march 2024 311-8831-500.34-05 366.76
43006 Valve checks march 2024 338-8831-500.34-05 325.24
43006 Valve checks march 2024 353-8831-500.34-05 69.20
43006 Valve checks march 2024 376-8831-500.34-05 498.24
43006 Valve checks march 2024 303-8831-500.34-05 242.20
43006 Valve checks march 2024 325-8831-500.34-05 152.24
43006 Valve checks march 2024 329-8831-500.34-05 401.36
43006 Valve checks march 2024 305-8831-500.34-05 48.44
43006 Valve checks march 2024 307-8831-500.34-05 228.36
43006 Valve checks march 2024 301-8831-500.34-05 297.56
43006 Valve checks march 2024 355-8831-500.34-05 89.96
3.A.3.a
Packet Pg. 30 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 17
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
145971 4/12/2024 Inland empire landscape, inc.43006 Valve checks march 2024 306-8831-500.34-05 69.20 105,776.04
43006 Valve checks march 2024 341-8831-500.34-05 228.36
43006 Valve checks march 2024 359-8831-500.34-05 179.72
43006 Valve checks march 2024 327-8831-500.34-05 339.08
43006 Valve checks march 2024 386-8831-500.34-05 83.04
43006 Valve checks march 2024 010-7100-410.34-05 6.92
43006 Valve checks march 2024 311-8831-500.34-05 138.40
43006 Valve checks march 2024 330-8831-500.34-05 262.96
43006 Valve checks march 2024 321-8831-500.34-05 131.48
43006 Valve checks march 2024 349-8831-500.34-05 228.36
43006 Valve checks march 2024 327-8831-500.34-05 34.60
43006 Valve checks march 2024 363-8831-500.34-05 415.20
43006 Valve checks march 2024 402-8835-500.34-05 318.32
43006 Valve checks march 2024 363-8831-500.34-05 332.16
43006 Valve checks march 2024 025-7252-410.34-05 89.96
43006 Valve checks march 2024 361-8831-500.34-05 20.76
43006 Valve checks march 2024 358-8831-500.34-05 138.60
43005 Maintenance march 2024 025-7250-410.34-05 259.38
43005 Maintenance march 2024 025-7100-410.34-05 922.24
43005 Maintenance march 2024 301-8831-500.34-05 2,780.27
43005 Maintenance march 2024 303-8831-500.34-05 2,091.13
43005 Maintenance march 2024 305-8831-500.34-05 697.05
43005 Maintenance march 2024 306-8831-500.34-05 530.29
43005 Maintenance march 2024 307-8831-500.34-05 3,136.68
43005 Maintenance march 2024 308-8831-500.34-05 3,159.92
43005 Maintenance march 2024 311-8831-500.34-05 1,913.65
43005 Maintenance march 2024 313-8831-500.34-05 1,916.87
43005 Maintenance march 2024 321-8831-500.34-05 2,486.77
43005 Maintenance march 2024 323-8831-500.34-05 435.65
3.A.3.a
Packet Pg. 31 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 18
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
145971 4/12/2024 Inland empire landscape, inc.43005 Maintenance march 2024 325-8831-500.34-05 551.82 105,776.04
43005 Maintenance march 2024 326-8831-500.34-05 1,992.38
43005 Maintenance march 2024 327-8831-500.34-05 1,514.90
43005 Maintenance march 2024 329-8831-500.34-05 1,219.82
43005 Maintenance march 2024 330-8831-500.34-05 1,959.76
43005 Maintenance march 2024 332-8831-500.34-05 1,481.21
43005 Maintenance march 2024 338-8831-500.34-05 1,219.82
43005 Maintenance march 2024 340-8831-500.34-05 74.93
43005 Maintenance march 2024 341-8831-500.34-05 697.05
43005 Maintenance march 2024 343-8831-500.34-05 1,132.70
43005 Maintenance march 2024 345-8831-500.34-05 1,324.37
43005 Maintenance march 2024 346-8831-500.34-05 849.07
43005 Maintenance march 2024 351-8831-500.34-05 549.51
43005 Maintenance march 2024 353-8831-500.34-05 1,402.58
43005 Maintenance march 2024 355-8831-500.34-05 575.06
43005 Maintenance march 2024 359-8831-500.34-05 399.71
43005 Maintenance march 2024 362-8831-500.34-05 500.31
43005 Maintenance march 2024 363-8831-500.34-05 3,514.26
43005 Maintenance march 2024 364-8831-500.34-05 124.88
43005 Maintenance march 2024 365-8831-500.34-05 352.59
43005 Maintenance march 2024 376-8831-500.34-05 1,449.27
43005 Maintenance march 2024 386-8831-500.34-05 288.20
43005 Maintenance march 2024 010-7100-410.34-05 144.10
43005 Maintenance march 2024 349-8831-500.34-05 1,992.03
43005 Maintenance march 2024 327-8831-500.34-05 979.88
43005 Maintenance march 2024 402-8835-500.34-05 11,275.54
43005 Maintenance march 2024 025-7252-410.34-05 4,804.87
43005 Maintenance march 2024 361-8831-500.34-05 512.96
43005 Maintenance march 2024 341-8831-500.34-05 428.54
3.A.3.a
Packet Pg. 32 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 19
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
145971 4/12/2024 Inland empire landscape, inc.43005 Maintenance march 2024 358-8831-500.34-05 1,309.49 105,776.04
43005 Maintenance march 2024 402-8835-500.34-05 366.80
43005 Maintenance march 2024 313-8831-500.34-05 1,456.72
43003 Irrigation & landscape 025-7250-410.34-05 96.84
43003 Irrigation & landscape 010-7100-410.34-05 352.76
43003 Irrigation & landscape 025-7250-410.34-05 152.17
43003 Irrigation & landscape 025-7250-410.34-05 152.17
43003 Irrigation & landscape 025-7100-410.34-05 608.68
43003 Irrigation & landscape 025-7250-410.34-05 83.00
43003 Irrigation & landscape 025-7250-410.34-05 1,245.02
43003 Irrigation & landscape 025-7100-410.34-05 830.02
43003 Irrigation & landscape 025-7250-410.34-05 242.09
43003 Irrigation & landscape 025-7100-410.34-05 622.51
43003 Irrigation & landscape 025-7250-410.34-05 55.33
43003 Irrigation & landscape 025-7250-410.34-05 69.17
43003 Irrigation & landscape 025-7100-410.34-05 622.51
43003 Irrigation & landscape 025-7250-410.34-05 691.68
43003 Irrigation & landscape 010-7100-410.34-05 484.18
43003 Irrigation & landscape 025-7252-410.34-05 830.02
43003 Irrigation & landscape 025-7252-410.34-05 5,671.77
43003 Irrigation & landscape 025-7252-410.34-05 4,841.76
43003 Irrigation & landscape 025-7100-410.34-05 899.18
43003 Irrigation & landscape 025-7251-410.34-05 1,175.86
43003 Irrigation & landscape 025-7250-410.34-05 276.67
43003 Irrigation & landscape 010-7100-410.34-05 345.84
43003 Irrigation & landscape 302-8831-500.34-05 249.00
43003 Irrigation & landscape 309-8831-500.34-05 1,715.37
43003 Irrigation & landscape 310-8831-500.34-05 249.00
43003 Irrigation & landscape 316-8831-500.34-05 55.33
3.A.3.a
Packet Pg. 33 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 20
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
145971 4/12/2024 Inland empire landscape, inc.43003 Irrigation & landscape 317-8831-500.34-05 69.17 105,776.04
43003 Irrigation & landscape 319-8831-500.34-05 207.50
43003 Irrigation & landscape 320-8831-500.34-05 1,735.49
43003 Irrigation & landscape 322-8831-500.34-05 1,571.50
43003 Irrigation & landscape 331-8831-500.34-05 449.59
43003 Irrigation & landscape 334-8831-500.34-05 553.34
43003 Irrigation & landscape 339-8831-500.34-05 166.00
43003 Irrigation & landscape 367-8831-500.34-05 415.01
43003 Irrigation & landscape 368-8831-500.34-05 53.95
43003 Irrigation & landscape 388-8831-500.34-05 138.34
43003 Irrigation & landscape 025-7250-410.34-05 553.34
43003 Irrigation & landscape 050-9000-450.34-05 242.09
145972 4/12/2024 Innovative growth landscape 171 Calsense controller upgrd 308-8831-500.34-05 1,150.00 1,150.00
145973 4/12/2024 Iron mountain inc.JJWV604 April 2024 storage 010-2500-425.30-90 834.17 834.17
145974 4/12/2024 Johnson, rob JOHNSON021424Meal per diem 048-1400-414.31-20 134.00 134.00
145975 4/12/2024 Kaiser foundation health plan, inc 335239944929 May 2024 premium 085-0000-202.21-39 45,790.25 45,790.25
145976 4/12/2024 Katie loverso SJP040324 Nem refund over sce rate 048-0000-203.22-20 30.04 30.04
145977 4/12/2024 Lake hemet municipal water districtLHMWD040424 Utility water services 367-8831-500.35-10 65.30 306.80
LHMWD040424 Utility water services 367-8831-500.35-10 55.75
LHMWD040424 Utility water services 302-8831-500.35-10 66.25
LHMWD040424 Utility water services 322-8831-500.35-10 119.50
145978 4/12/2024 Larry m santiago SJP040324 Nem refund over sce rate 048-0000-203.22-20 10.08 10.08
145979 4/12/2024 Levoni woods WOODS040224 Refund vicr fees & towing 010-3100-431.30-90 840.00 840.00
145980 4/12/2024 Linette santana SJP040324 Nem refund over sce rate 048-0000-203.22-20 303.40 303.40
145981 4/12/2024 Lisa cadena SJP040324 Nem refund over sce rate 048-0000-203.22-20 48.07 48.07
145982 4/12/2024 Lynn merrill and associates, inc.FY 24-9 Npdes support 010-4140-410.34-06 2,224.79 2,224.79
145983 4/12/2024 Matley, lori MATLEY040824 Travel reimbursement 011-1700-417.31-20 990.06 1,390.06
MATLEY032524 Reimburse mmc series 100 011-1700-417.31-20 400.00
145984 4/12/2024 Minuteman press, inc.71941 151 weekly notices 048-1400-414.36-10 162.22 162.22
3.A.3.a
Packet Pg. 34 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 21
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
145985 4/12/2024 Mitchell henderson SJP040324 Nem refund over sce rate 048-0000-203.22-20 2.52 2.52
145986 4/12/2024 Multi w systems, inc.32430448 2 year data plan 363-8831-500.34-05 1,920.00 1,920.00
145987 4/12/2024 National safety compliance, inc.97479 D.o.t. testing 010-4150-410.34-05 69.95 181.95
97436 Epn report 011-1700-417.34-05 11.00
97436 Epn report 010-1210-412.34-05 7.00
97436 Epn report 010-4140-410.34-05 7.00
97436 Epn report 050-9000-450.34-05 7.00
97303 Dqf fee 010-4150-410.34-05 20.00
97303 Dqf fee 010-7100-410.34-05 15.00
97303 Dqf fee 050-9000-450.34-05 25.00
97303 Dqf fee 055-4170-450.34-05 10.00
97303 Dqf fee 010-4140-410.34-05 10.00
145988 4/12/2024 O'reilly auto parts,inc.5531-399864 Supplies 010-4140-410.21-12 45.41 131.26
5531-407967 Supplies 010-4140-410.33-50 85.85
145989 4/12/2024 Online information services, inc.1248359 Utility exchange reports 050-1400-414.34-05 102.07 204.15
1248359 Utility exchange reports 055-1400-414.34-05 102.08
145990 4/12/2024 Overnight industrial supply,inc.26506 Nitrile gloves 010-4140-410.21-12 43.07 43.07
145991 4/12/2024 Pins and needles embroidery 15024 City logo clothing items 010-4200-410.21-35 148.93 148.93
145992 4/12/2024 Plumb line surveying, inc 29422009 Topography srvy & drwng 199-9999-425.40-01 4,360.00 4,360.00
145993 4/12/2024 Prill, thomas PRILL020724 Meal per diem 048-1400-414.31-20 78.00 78.00
145994 4/12/2024 Ramon's plumbing 0402-12 Faucet replacement 010-2500-425.33-10 300.97 300.97
145995 4/12/2024 Randel,travis RANDEL040924 Travel reimbursement 011-1700-417.31-20 15.00 15.00
145996 4/12/2024 Rg general engineering, inc RETENTION Retention 199-0000-210.20-25 11,107.79 11,107.79
145997 4/12/2024 Rightway site services, inc.378460 Rent 3/26/24-4/22/24 010-4200-410.34-05 489.60 489.60
145998 4/12/2024 Riverside county sheriff departmentSH0000043241 Contract law rate adjust 010-3100-431.34-04 157,990.95 227,335.67
SH0000043241 Contract law rate adjust 034-3100-431.34-04 27,796.72
SH0000043241 Contract law rate adjust 010-3100-431.34-05 41,548.00
145999 4/12/2024 Rk engineering group, inc.2403001 Signing & striping plan 199-9999-425.40-01 1,940.00 4,050.00
3.A.3.a
Packet Pg. 35 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 22
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
145999 4/12/2024 Rk engineering group, inc.2401004 Signing & striping plan 199-9999-425.40-01 885.00 4,050.00
2401005 Signing & striping plan 199-9999-425.40-01 1,225.00
146000 4/12/2024 Robertsons 432356 3/8" pumps 010-4150-410.21-12 2,782.75 2,782.75
146001 4/12/2024 Romeril plumbing & hardware 19177 Supplies 010-4150-410.21-12 126.80 626.72
19210 Supplies 010-4150-410.21-12 50.16
19169 Supplies 010-4140-410.21-14 109.26
19195 Supplies 010-7101-410.21-12 98.05
19202 Supplies 050-9000-450.21-12 74.55
19215 Supplies 050-9000-450.21-12 1.95
19173 Supplies 050-9000-450.21-12 165.95
146002 4/12/2024 Samano, pablo SAMANO040424Reimburse cwea dues 010-7100-410.31-20 221.00 221.00
146003 4/12/2024 Seven star medical group (was apex)7STAR022024 Physicals 010-1210-412.30-90 20.00 412.01
7STAR040424 Clinical billing 010-1210-412.30-90 392.01
146004 4/12/2024 Sfr v tranche 5 borrower llc SJP040324 Nem refund over sce rate 048-0000-203.22-20 23.17 23.17
146005 4/12/2024 Sfr v tranche 5 borrower llc SJP040324 Nem refund over sce rate 048-0000-203.22-20 44.49 44.49
146006 4/12/2024 Sfr v tranche 5 borrower llc SJP040324 Nem refund over sce rate 048-0000-203.22-20 14.21 14.21
146007 4/12/2024 Sfr v tranche 5 borrower llc SJP040324 Nem refund over sce rate 048-0000-203.22-20 3.54 3.54
146008 4/12/2024 Socal gas SOCALGAS041024Utility gas services 010-7400-425.35-14 218.04 218.04
146009 4/12/2024 Southern california edison SCE040824 Electricity services 010-4150-410.35-14 512.61 10,192.66
SCE040824 Electricity services 010-4200-410.35-14 16.23
SCE040824 Electricity services 025-7260-410.35-14 7,930.24
SCE040824 Electricity services 321-8831-500.35-14 81.62
SCE040824 Electricity services 323-8831-500.35-14 43.95
SCE040824 Electricity services 353-8831-500.35-14 19.55
SCE040824 Electricity services 368-8831-500.35-14 0.35
SCE040824 Electricity services 376-8831-500.35-14 274.19
SCE040824 Electricity services 010-4150-410.35-14 374.42
SCE040824 Electricity services 010-4150-410.35-14 55.48
SCE040824 Electricity services 309-8831-500.35-14 9.19
3.A.3.a
Packet Pg. 36 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 23
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
146009 4/12/2024 Southern california edison SCE040824 Electricity services 313-8831-500.35-14 372.85 10,192.66
SCE040824 Electricity services 315-8831-500.35-14 6.06
SCE040824 Electricity services 319-8832-500.35-14 4.15
SCE040824 Electricity services 322-8831-500.35-14 15.36
SCE040824 Electricity services 325-8831-500.35-14 18.10
SCE040824 Electricity services 330-8831-500.35-14 176.75
SCE040824 Electricity services 342-8831-500.35-14 12.26
SCE040824 Electricity services 354-8831-500.35-14 6.06
SCE040824 Electricity services 361-8831-500.35-14 187.08
SCE040824 Electricity services 367-8831-500.35-14 5.12
SCE040824 Electricity services 371-8831-500.35-14 6.06
SCE040824 Electricity services 373-8831-500.35-14 6.06
SCE040824 Electricity services 375-8831-500.35-14 6.17
SCE040824 Electricity services 391-8831-500.35-14 28.04
SCE040824 Electricity services 403-8835-500.35-14 13.46
SCE040824 Electricity services 309-8831-500.35-14 11.25
146010 4/12/2024 Ssd alarm S-01122862 Alarm repairs 010-4200-410.34-05 189.00 189.00
146011 4/12/2024 Staples business advantage, inc.3562588973 Supplies 010-2500-425.21-10 151.37 1,861.18
3562588974 Apply to 3562159945 010-1200-412.21-10 -124.27
3562588975 Supplies 010-2500-425.21-10 94.58
3562588976 Supplies 010-4200-410.21-10 106.56
3562159945 Supplies 010-3100-431.21-10 1,664.04
3562159946 Supplies 010-2500-425.21-10 145.15
3562159947 Apply to 3562159945 010-1200-412.21-10 -270.83
3562159948 Supplies 010-2500-425.21-10 94.58
146012 4/12/2024 Superco specialty products PSI551787 Graffiti buster aerosol 010-7101-410.21-12 514.83 514.83
146013 4/12/2024 Talley metal fabrication,inc.36266 Vise mount repair 010-7100-410.33-50 150.00 150.00
146014 4/12/2024 The altum group 9367 Prof svcs through 3/25/24 065-0000-211.21-02 4,976.00 9,805.00
9368 Prof svcs through 3/25/24 065-0000-211.21-02 4,829.00
3.A.3.a
Packet Pg. 37 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 24
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
146015 4/12/2024 The rovisys company 92815 Engineering/scada support 050-9000-450.34-05 1,200.00 1,200.00
146016 4/12/2024 Timilia williams SJP040324 Nem refund over sce rate 048-0000-203.22-20 1.85 1.85
146017 4/12/2024 Tony's tires TONYSTIRE031324Tire patching 010-4140-410.33-50 25.00 25.00
146018 4/12/2024 Trujillo, adriana TRUJILLO040924Reimburse mileage 010-1110-411.31-20 125.29 125.29
146019 4/12/2024 Usa blue book INV00323607 Chlorine 050-9000-450.21-12 784.99 784.99
146020 4/12/2024 Vandever, valerie VANDEVER040224Meal per diem 010-1100-411.31-20 153.00 153.00
146021 4/12/2024 Victor m claudio ortiz SJP040324 Nem refund over sce rate 048-0000-203.22-20 13.81 13.81
146022 4/12/2024 Vohne liche kennels, inc 19485 March 2024 training 010-3100-431.34-12 150.00 150.00
146023 4/12/2024 Vulcan materials co 73962947 Asphalt 010-4150-410.21-12 429.52 429.52
146024 4/12/2024 West coast arborists, inc 212358 Grid pruning 321-8831-500.34-05 17,319.00 17,319.00
146025 4/12/2024 White, kevin WHITE040824 Travel reimbursement 011-1700-417.31-20 1,012.39 1,012.39
146026 4/12/2024 Yunex llc 5610001481 Pole installation 010-4150-410.34-05 5,190.00 11,317.00
5610001463 Pole installation 010-4150-410.34-05 5,190.00
5610001628 Feb 2024 call outs 010-4150-410.34-05 937.00
146027 4/19/2024 Abm janitorial services 19027866 April 2024 services 010-3100-431.34-05 2,896.65 2,896.65
146028 4/19/2024 Adt security services, inc.1055733316 Alarm svcs 4/22-5/21/24 010-6100-425.34-05 44.99 44.99
146029 4/19/2024 All american asphalt corp.1177963 Asphalt 010-4150-410.21-12 230.88 461.76
1177671 Asphalt 010-4150-410.21-12 230.88
146030 4/19/2024 American forensic nurses, inc.78623 14 blood draws & 2 kits 010-3100-431.34-05 1,168.00 1,168.00
146031 4/19/2024 Bank of america business card BOA041524 Amazon 010-3100-431.21-10 8.80 39.40
BOA041524 Late fee 010-2500-414.36-97 29.00
BOA041524 Finance charge 010-2500-414.36-97 1.60
146032 4/19/2024 Bank of america business card BOA041524 Behavioral analysis 010-3100-431.31-20 414.00 414.00
146033 4/19/2024 Bank of america business card BOA041524 Big tex trailer world 010-7100-410.33-30 448.08 3,832.30
BOA041524 Amazon 010-4150-410.21-12 121.15
BOA041524 Amazon 010-4150-410.21-12 195.08
BOA041524 Empire precast 025-7100-410.34-05 1,848.99
BOA041524 Cambria hotels 010-4150-410.31-20 1,219.00
3.A.3.a
Packet Pg. 38 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 25
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
146034 4/19/2024 Bank of america business card BOA041524 Cwea 050-0000-103.12-34 221.00 2,333.96
BOA041524 Enterprise 010-4150-410.31-20 330.84
BOA041524 Cambria hotels 050-9000-450.31-20 1,437.52
BOA041524 Napa 050-9000-450.33-50 244.60
BOA041524 Palm springs airport 050-9000-450.31-20 100.00
146035 4/19/2024 Bank of america business card BOA041524 Empire precast 025-7100-410.34-05 2,079.00 4,131.00
BOA041524 Empire precast 025-7100-410.34-05 2,000.00
BOA041524 Maint superintndnts assoc 010-7100-410.31-20 52.00
146036 4/19/2024 Bank of america business card BOA041524 Shrm 010-1210-412.31-20 135.00 230.25
BOA041524 Dd's 010-1210-412.36-25 12.91
BOA041524 Stater bros 010-1210-412.36-25 23.35
BOA041524 Walmart 010-1210-412.36-25 56.81
BOA041524 Hp 010-1210-412.21-10 2.18
146037 4/19/2024 Bank of america business card BOA041524 Usps.com 010-1110-411.21-65 136.32 2,382.09
BOA041524 Hard rock san diego 010-1110-411.31-20 858.43
BOA041524 Hard rock san diego 010-1110-411.31-20 1,222.08
BOA041524 New ramona cleaners 010-1110-411.21-10 75.96
BOA041524 Amazon 010-1110-411.21-10 89.30
146038 4/19/2024 Best best & krieger, llp BBK040224 Total general fund 010-1111-411.30-90 29,389.62 34,236.19
BBK040224 Total water fund 050-9000-450.30-90 25.60
BBK040224 Total general fund 010-1111-411.30-90 1,049.60
BBK040224 Total agreement 199-9999-425.40-01 841.00
BBK040224 Total agreement 199-9999-425.40-01 2,018.20
BBK040224 Main st 010-1111-411.30-90 87.00
BBK040224 Copp contracting claim 010-1111-411.30-90 825.17
146039 4/19/2024 Bmw motorcycles of riverside, inc.60365613/3 Bike repairs 024-3100-431.33-50 5,058.39 5,058.39
146040 4/19/2024 Boone recycled materials inc 17214 Bobtail asphalt 010-4150-410.21-12 70.00 70.00
146041 4/19/2024 Clark's towing and recovery S10741 Evidence tow 010-3100-431.30-90 50.00 205.00
S10743 Evidence tow & storage 010-3100-431.30-90 155.00
3.A.3.a
Packet Pg. 39 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 26
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
146042 4/19/2024 Coney, kyle CONEY041524 Reimburse h/d/v expenses 010-2500-425.11-90 105.00 105.00
146043 4/19/2024 Cr&r incorporated 290020120041524Svc period 4/1/24-6/30/24 010-6500-425.34-05 102.21 102.21
146044 4/19/2024 Crossflow distributing, inc.7C2A041024 Drinking water delivery 010-3100-431.21-10 87.00 133.50
7C210B041024 Drinking water delivery 010-2500-425.21-10 46.50
146045 4/19/2024 D.m.c. tree care, inc 2417 Tree removal 025-7252-410.34-05 1,100.00 1,600.00
2416 Raise trees off walkway 025-7252-410.34-05 500.00
146046 4/19/2024 Daudert, brianna DAUDERT040824Meal per diem 010-1200-412.31-20 108.00 108.00
146047 4/19/2024 Deveau burr group llc 080 Feb 2024 consult fees 010-1200-412.34-05 5,000.00 5,000.00
146048 4/19/2024 Espinosa, cynthia ESPINOSA041124Meal per diem 010-1200-412.31-20 147.00 147.00
146049 4/19/2024 Espinoza, julia ESPINOZA040924Mileage reimbursement 010-1110-411.31-20 84.82 84.82
146050 4/19/2024 Forensic nursing of socal, inc 2563 Exam 010-3100-431.30-90 1,400.00 1,400.00
146051 4/19/2024 Frontier communications FRONTIER041524Telephone services 010-3100-431.35-16 108.01 164.84
FRONTIER041524Telephone services 010-6100-425.35-16 56.83
146052 4/19/2024 Griffin structures, inc SS-SJCCMP-03 Strategic master plan 199-9999-425.40-01 10,000.00 10,000.00
146053 4/19/2024 Hemet valley tool, inc.177855 Parts 050-9000-450.21-12 159.79 181.59
177336 Pump oil & muffler 010-4150-410.21-12 21.80
146054 4/19/2024 Hitchcock, kimberly HITCHCOCK041524Reimb hr directors lunch 010-1210-412.30-90 38.00 38.00
146055 4/19/2024 Home depot credit services 6110643 Supplies 050-9000-450.21-12 12.40 114.58
7344028 Supplies 050-9000-450.21-12 102.18
146056 4/19/2024 Innovative growth landscape 174 Sidewalk demo & install 346-8831-500.34-05 1,655.23 1,655.23
146057 4/19/2024 Khan, fuaad KHAN041524 Reimburse h/d/v expenses 010-2500-425.11-90 421.60 421.60
146058 4/19/2024 Ktgy group inc 0185168 Prof svcs 2/10/24-3/8/24 010-1200-412.34-05 6,440.00 6,440.00
146059 4/19/2024 Marquez, ernest MARQUEZ041524Reimburse h/d/v expenses 010-2500-425.11-90 20.00 20.00
146060 4/19/2024 Mullen, arthur MULLEN041524 Reimburse h/d/v expenses 010-2500-425.11-90 25.00 25.00
146061 4/19/2024 Nobel systems, inc 15891 Water audit validation 050-9000-450.34-05 2,500.00 2,500.00
146062 4/19/2024 Ortega, brian ORTEGA041524Reimburse h/d/v expenses 010-2500-425.11-90 258.40 258.40
146063 4/19/2024 Osborn, mathew OSBORN041524Mileage reimbursement 050-9000-450.31-20 57.08 57.08
146064 4/19/2024 Pereida, salvador PEREIDA041624Reimburse cwea cert renew 050-0000-103.12-34 81.67 98.00
3.A.3.a
Packet Pg. 40 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 27
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
146064 4/19/2024 Pereida, salvador PEREIDA041624Reimburse cwea cert renew 050-9000-450.31-20 16.33 98.00
146065 4/19/2024 Pins and needles embroidery 15029 Emroidered work clothing 102-1400-500.21-10 81.35 309.24
15031 Emroidered work clothing 010-1400-414.21-10 227.89
146066 4/19/2024 Press enterprise 0000586823 Legal advertising 065-0000-211.21-02 1,182.80 9,225.59
0000586823 Legal advertising 065-0000-211.21-02 953.54
0000586823 Legal advertising 010-1110-411.36-25 261.77
0000586823 Legal advertising 400-0000-229.07-00 2,499.70
0000586823 Legal advertising 033-0000-229.07-00 766.59
0000586823 Legal advertising 400-0000-229.07-00 2,545.30
0000586823 Legal advertising 033-0000-229.07-00 760.36
0000586823 Legal advertising 048-1400-414.30-90 255.53
146067 4/19/2024 Randel,travis RANDEL041124 Reimburse student loan 010-2500-425.31-20 750.00 750.00
146068 4/19/2024 Rasp heating & air conditioning 1052 Diagnostic fee 010-3100-431.33-10 175.00 175.00
146069 4/19/2024 Riverside county TL0000017274 March 2024 slf costs 010-4150-410.32-05 11,190.41 11,190.41
146070 4/19/2024 Riverside county deputy sheriff 001 Tee sign 010-2510-425.40-12 1,000.00 1,000.00
146071 4/19/2024 Rodriguez, deborah RODRIGUEZ101023Code correction 011-3300-431.31-20 -2,628.00 1,270.00
RODRIGUEZ101023Code correction 010-2500-425.31-20 2,628.00
RODRIGUEZ041024Tuition reimbursement 010-2500-425.31-20 1,270.00
146072 4/19/2024 Romeril plumbing & hardware 19216 Supplies 010-7100-410.21-12 80.04 2,249.10
19212 Supplies 010-7100-410.21-12 126.37
19211 Supplies 010-7100-410.21-12 76.35
19179 Supplies 010-7100-410.21-12 158.66
19198 Supplies 010-7100-410.21-12 175.74
19194 Supplies 010-7100-410.21-12 361.06
19181 Supplies 010-7100-410.21-12 226.47
19178 Supplies 010-7100-410.21-12 310.17
19175 Supplies 010-7100-410.21-12 488.24
19206 Supplies 010-7100-410.21-80 115.25
19206 Supplies 010-7100-410.21-12 130.75
3.A.3.a
Packet Pg. 41 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 28
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
146073 4/19/2024 San jacinto petty cash, city of CASH041124 Replenish petty cash 010-2500-425.21-10 191.40 259.10
CASH041124 Replenish petty cash 010-1400-414.30-90 25.70
CASH041124 Replenish petty cash 010-4150-410.21-70 42.00
146074 4/19/2024 Socal gas SOCAL041624 Code correction 010-7400-425.35-14 -218.04 837.43
SOCAL041024 Code correction 010-7400-425.35-12 218.04
SOCAL041624 Utility gas services 010-7400-425.35-12 271.32
SOCAL041624 Utility gas services 010-2500-425.35-12 275.71
SOCAL041624 Utility gas services 010-3100-431.35-12 70.31
SOCAL041624 Utility gas services 010-4200-410.35-12 107.83
SOCAL041624 Utility gas services 034-3200-431.35-12 112.26
146075 4/19/2024 Southern california edison SCE041624 Electricity services 010-2500-425.35-14 94.21 81,552.66
SCE041624 Electricity services 010-3100-431.35-14 4,052.93
SCE041624 Electricity services 010-4150-410.35-14 133.84
SCE041624 Electricity services 010-4200-410.35-14 627.04
SCE041624 Electricity services 010-6100-425.35-14 969.20
SCE041624 Electricity services 010-6500-425.35-14 697.52
SCE041624 Electricity services 010-7100-410.35-14 239.51
SCE041624 Electricity services 010-7400-425.35-14 1,992.33
SCE041624 Electricity services 025-7100-410.35-14 867.81
SCE041624 Electricity services 025-7250-410.35-14 1,068.25
SCE041624 Electricity services 025-7251-410.35-14 30.57
SCE041624 Electricity services 025-7252-410.35-14 1,581.26
SCE041624 Electricity services 025-7260-410.35-14 1,632.25
SCE041624 Electricity services 034-3200-431.35-14 736.72
SCE041624 Electricity services 050-9000-450.35-14 55,494.32
SCE041624 Electricity services 055-4170-450.35-14 316.16
SCE041624 Electricity services 201-8850-500.35-14 180.79
SCE041624 Electricity services 301-8831-500.35-14 106.55
SCE041624 Electricity services 302-8831-500.35-14 16.48
3.A.3.a
Packet Pg. 42 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 29
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
146075 4/19/2024 Southern california edison SCE041624 Electricity services 303-8831-500.35-14 32.82 81,552.66
SCE041624 Electricity services 304-8831-500.35-14 123.90
SCE041624 Electricity services 305-8831-500.35-14 33.01
SCE041624 Electricity services 306-8831-500.35-14 149.14
SCE041624 Electricity services 307-8831-500.35-14 130.52
SCE041624 Electricity services 308-8831-500.35-14 194.15
SCE041624 Electricity services 309-8831-500.35-14 113.94
SCE041624 Electricity services 311-8831-500.35-14 204.00
SCE041624 Electricity services 313-8831-500.35-14 34.50
SCE041624 Electricity services 316-8831-500.35-14 16.50
SCE041624 Electricity services 317-8831-500.35-14 16.48
SCE041624 Electricity services 320-8831-500.35-14 342.39
SCE041624 Electricity services 321-8831-500.35-14 80.00
SCE041624 Electricity services 325-8831-500.35-14 63.68
SCE041624 Electricity services 327-8831-500.35-14 447.61
SCE041624 Electricity services 329-8831-500.35-14 30.43
SCE041624 Electricity services 331-8831-500.35-14 217.25
SCE041624 Electricity services 332-8831-500.35-14 -211.24
SCE041624 Electricity services 338-8831-500.35-14 122.29
SCE041624 Electricity services 339-8831-500.35-14 47.25
SCE041624 Electricity services 341-8831-500.35-14 223.82
SCE041624 Electricity services 342-8831-500.35-14 123.99
SCE041624 Electricity services 343-8831-500.35-14 245.59
SCE041624 Electricity services 362-8831-500.35-14 374.13
SCE041624 Electricity services 368-8831-500.35-14 30.05
SCE041624 Electricity services 376-8831-500.35-14 1,032.25
SCE041624 Electricity services 309-8831-500.35-14 17.70
SCE041624 Electricity services 345-8831-500.35-14 1,869.60
SCE041624 Electricity services 321-8831-500.35-14 15.16
3.A.3.a
Packet Pg. 43 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 30
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
146075 4/19/2024 Southern california edison SCE041624 Electricity services 349-8831-500.35-14 55.24 81,552.66
SCE041624 Electricity services 332-8831-500.35-14 228.34
SCE041624 Electricity services 346-8831-500.35-14 226.63
SCE041624 Electricity services 310-8831-500.35-14 87.88
SCE041624 Electricity services 010-4150-410.35-14 2,105.06
SCE041624 Electricity services 010-4150-410.35-14 149.73
SCE041624 Electricity services 025-7260-410.35-14 614.73
SCE041624 Electricity services 308-8831-500.35-14 6.63
SCE041624 Electricity services 319-8832-500.35-14 6.20
SCE041624 Electricity services 321-8831-500.35-14 18.49
SCE041624 Electricity services 323-8831-500.35-14 18.49
SCE041624 Electricity services 327-8831-500.35-14 7.17
SCE041624 Electricity services 330-8831-500.35-14 6.19
SCE041624 Electricity services 340-8831-500.35-14 6.63
SCE041624 Electricity services 343-8831-500.35-14 18.49
SCE041624 Electricity services 346-8831-500.35-14 6.63
SCE041624 Electricity services 347-8831-500.35-14 4.26
SCE041624 Electricity services 349-8831-500.35-14 4.26
SCE041624 Electricity services 350-8831-500.35-14 7.17
SCE041624 Electricity services 357-8831-500.35-14 6.63
SCE041624 Electricity services 359-8831-500.35-14 15.77
SCE041624 Electricity services 366-8831-500.35-14 6.19
SCE041624 Electricity services 369-8831-500.35-14 36.97
SCE041624 Electricity services 374-8831-500.35-14 6.19
SCE041624 Electricity services 376-8831-500.35-14 7.17
SCE041624 Electricity services 385-8831-500.35-14 12.84
SCE041624 Electricity services 301-8831-500.35-14 24.80
SCE041624 Electricity services 304-8831-500.35-14 5.92
SCE041624 Electricity services 308-8831-500.35-14 10.48
3.A.3.a
Packet Pg. 44 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 31
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
146075 4/19/2024 Southern california edison SCE041624 Electricity services 310-8831-500.35-14 2.53 81,552.66
SCE041624 Electricity services 312-8831-500.35-14 25.70
SCE041624 Electricity services 315-8831-500.35-14 8.64
SCE041624 Electricity services 318-8831-500.35-14 18.07
SCE041624 Electricity services 319-8832-500.35-14 40.62
SCE041624 Electricity services 321-8831-500.35-14 27.57
SCE041624 Electricity services 322-8831-500.35-14 106.24
SCE041624 Electricity services 323-8831-500.35-14 27.57
SCE041624 Electricity services 324-8831-500.35-14 18.07
SCE041624 Electricity services 327-8831-500.35-14 12.99
SCE041624 Electricity services 330-8831-500.35-14 13.98
SCE041624 Electricity services 333-8831-500.35-14 1.47
SCE041624 Electricity services 334-8831-500.35-14 4.89
SCE041624 Electricity services 335-8831-500.35-14 5.57
SCE041624 Electricity services 336-8831-500.35-14 6.41
SCE041624 Electricity services 337-8831-500.35-14 3.59
SCE041624 Electricity services 339-8831-500.35-14 7.02
SCE041624 Electricity services 340-8831-500.35-14 10.48
SCE041624 Electricity services 342-8831-500.35-14 2.75
SCE041624 Electricity services 343-8831-500.35-14 27.57
SCE041624 Electricity services 345-8831-500.35-14 10.57
SCE041624 Electricity services 346-8831-500.35-14 21.05
SCE041624 Electricity services 347-8831-500.35-14 32.06
SCE041624 Electricity services 349-8831-500.35-14 32.06
SCE041624 Electricity services 350-8831-500.35-14 12.99
SCE041624 Electricity services 354-8831-500.35-14 8.64
SCE041624 Electricity services 357-8831-500.35-14 10.48
SCE041624 Electricity services 359-8831-500.35-14 96.54
SCE041624 Electricity services 366-8831-500.35-14 13.98
3.A.3.a
Packet Pg. 45 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 32
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
146075 4/19/2024 Southern california edison SCE041624 Electricity services 367-8831-500.35-14 35.41 81,552.66
SCE041624 Electricity services 369-8831-500.35-14 55.15
SCE041624 Electricity services 371-8831-500.35-14 8.64
SCE041624 Electricity services 372-8831-500.35-14 18.07
SCE041624 Electricity services 373-8831-500.35-14 8.64
SCE041624 Electricity services 374-8831-500.35-14 24.82
SCE041624 Electricity services 375-8831-500.35-14 11.88
SCE041624 Electricity services 376-8831-500.35-14 12.99
SCE041624 Electricity services 380-8831-500.35-14 25.70
SCE041624 Electricity services 383-8831-500.35-14 18.07
SCE041624 Electricity services 385-8831-500.35-14 17.09
SCE041624 Electricity services 386-8831-500.35-14 10.57
SCE041624 Electricity services 388-8831-500.35-14 25.70
146076 4/19/2024 Southern california mulch, inc.32391 Blwr svc & plygrnd chips 025-7252-410.34-05 13,815.00 13,815.00
146077 4/19/2024 Southwest riverside county 5495651 Hemet brkfst w/city mgr 010-1100-411.31-20 200.00 200.00
146078 4/19/2024 Ssd alarm R-00518682 May 2024 alarm svcs 050-9000-450.34-05 210.27 712.36
R-00518682 May 2024 alarm svcs 010-4200-410.34-05 238.82
R-00518682 May 2024 alarm svcs 010-6500-425.34-05 41.72
R-00518682 May 2024 alarm svcs 010-2500-425.34-05 136.30
R-00518682 May 2024 alarm svcs 010-3100-431.34-05 85.25
146079 4/19/2024 Staples business advantage, inc.3558859308 Supplies 010-1200-412.21-10 124.27 124.27
146080 4/19/2024 Sullens, preston SULLENS041524Reimburse h/d/v expenses 010-2500-425.11-90 185.00 185.00
146081 4/19/2024 Talley metal fabrication,inc.36274 Locking bars 199-9999-425.40-01 5,282.00 5,282.00
146082 4/19/2024 Town & country towing 24-35584 Fleet svc-unit #20-275 010-3100-431.34-11 88.00 88.00
146083 4/19/2024 United healthcare ins co.,inc(hmo)0033531535 May 2024 premium 085-0000-202.21-39 51,387.14 51,387.14
146084 4/19/2024 West coast arborists, inc 212731 Grid pruning 326-8831-500.34-05 11,937.00 29,187.00
212716 Grid pruning 325-8831-500.34-05 5,313.00
212725 Grid pruning 363-8831-500.34-05 3,657.00
212729 Grid pruning 338-8831-500.34-05 8,280.00
3.A.3.a
Packet Pg. 46 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 33
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
146085 4/19/2024 Yang, tilly (che)YANG041524 Reimburse h/d/v expenses 010-2500-425.11-90 391.42 391.42
146086 4/19/2024 Zubia, alfonso ZUBIA041524 Reimburse h/d/v expenses 010-2500-425.11-90 181.92 181.92
146087 4/26/2024 Ayala, phil AYALA022024 Meal per diem 010-1100-411.31-20 65.00 65.00
146088 4/26/2024 Babcock laboratories, inc.CD40930-0278 Coliforms by mmo/mug&hpc 050-9000-450.30-90 94.40 245.44
CD40929-0278 Iron & manganese 050-9000-450.30-90 151.04
146089 4/26/2024 Bank of america business card BOA042224 Hilton 011-1700-417.31-20 -10.00 7,414.76
BOA042224 League of ca cities 011-1700-417.31-20 -600.00
BOA042224 Hilton 011-1700-417.31-20 543.28
BOA042224 Hilton 011-1700-417.31-20 631.21
BOA042224 Jw marriott 011-1700-417.31-20 1,149.36
BOA042224 Marriott 011-1700-417.31-20 1,289.76
BOA042224 Jw marriott 011-1700-417.31-20 287.34
BOA042224 Harbor freight 199-9999-425.40-01 22.02
BOA042224 Bowlero 010-4200-410.30-90 734.00
BOA042224 Bowlero 010-3320-431.30-90 734.00
BOA042224 Bowlero 011-1700-417.30-90 734.00
BOA042224 Bowlero 011-3300-431.30-90 734.11
BOA042224 Fairway cafe 011-1700-417.30-90 69.81
BOA042224 Huckleberry's 011-1700-417.31-20 91.48
BOA042224 Stater bros 010-1210-412.36-25 19.54
BOA042224 Stater bros 010-1210-412.36-25 99.51
BOA042224 Stadium pizza 010-4200-410.30-90 498.13
BOA042224 Stadium pizza 010-3320-431.30-90 100.00
BOA042224 Stadium pizza 011-1700-417.30-90 100.00
BOA042224 Stadium pizza 011-3300-431.30-90 100.00
BOA042224 Krispy kreme 010-4200-410.30-90 87.15
BOA042224 Finance charge 010-2500-414.36-97 0.06
146090 4/26/2024 Bank of america business card BOA042224 Ring central 017-2290-418.34-20 1,540.67 4,048.61
BOA042224 Margaritaville lake tahoe 017-2290-418.31-20 219.83
3.A.3.a
Packet Pg. 47 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 34
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
146090 4/26/2024 Bank of america business card BOA042224 Misac 017-2290-418.31-20 300.00 4,048.61
BOA042224 Network solutions 017-2290-418.34-05 23.00
BOA042224 Network solutions 017-0000-103.12-34 114.97
BOA042224 Hexnode 017-2290-418.34-05 179.10
BOA042224 Hexnode 017-0000-103.12-34 358.20
BOA042224 Amazon 017-2290-418.40-45 847.40
BOA042224 Godaddy.com 017-2290-418.34-05 339.98
BOA042224 Late fee 010-2500-414.36-97 49.00
BOA042224 Finance charge 010-2500-414.36-97 76.46
146091 4/26/2024 Bank of america business card BOA042224 Zoom 010-1200-412.31-20 15.99 348.43
BOA042224 Msi certified 010-1200-412.31-20 299.95
BOA042224 Late fee 010-2500-414.36-97 29.00
BOA042224 Finance charge 010-2500-414.36-97 3.49
146092 4/26/2024 Bank of america business card BOA042224 Zoom 010-1200-412.30-90 40.00 3,526.88
BOA042224 Apple 010-1200-412.21-10 0.99
BOA042224 Constant contact 010-9600-960.36-15 78.50
BOA042224 Constant contact 010-1200-412.30-90 78.50
BOA042224 Constant contact 048-4800-410.36-15 70.00
BOA042224 Paypal 010-1100-411.31-20 179.88
BOA042224 Eventbrite iehousing conf 010-1100-411.31-20 125.00
BOA042224 Spirit airlines 010-1100-411.31-20 7.00
BOA042224 Expedia airlines 010-1100-411.31-20 165.20
BOA042224 Lesjwa 010-1100-411.31-20 53.50
BOA042224 Paypal-dinner&silent auc 010-1100-411.31-20 50.00
BOA042224 Paypal-dinner&silent auc 010-1100-411.31-20 50.00
BOA042224 Amazon 010-1200-412.21-10 43.49
BOA042224 Amazon 010-3320-431.21-10 19.08
BOA042224 Amazon 011-3300-431.21-10 19.08
BOA042224 Amazon 050-1400-414.21-10 50.44
3.A.3.a
Packet Pg. 48 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 35
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
146092 4/26/2024 Bank of america business card BOA042224 Amazon 055-1400-414.21-10 50.44 3,526.88
BOA042224 Amazon 010-1701-417.21-10 25.22
BOA042224 Lume cube 010-1200-412.21-10 176.49
BOA042224 Amazon 010-1200-412.21-10 296.87
BOA042224 Quality logo 010-1200-412.21-10 254.05
BOA042224 Adams arrangements 010-1100-411.21-11 76.13
BOA042224 Ps flowers 010-1100-411.21-11 251.28
BOA042224 Hemet/san jacinto chamber 010-1100-411.31-20 150.00
BOA042224 Canva 010-1200-412.30-90 37.45
BOA042224 Canva 010-9600-960.36-15 37.46
BOA042224 Canva 010-0000-103.12-34 224.72
BOA042224 Late fee 010-2500-414.36-97 49.00
BOA042224 Finance charge 010-2500-414.36-97 94.39
BOA042224 Lume cube 010-9600-960.21-10 176.49
BOA042224 Lume cube 010-1200-412.21-10 157.24
BOA042224 Amazon 010-1110-411.21-10 438.99
146093 4/26/2024 Bank of america business card BOA042224 Amazon 010-2510-425.40-12 76.49 4,335.09
BOA042224 Swank movie productions 010-2510-425.40-12 685.00
BOA042224 Impact riverside county 010-2510-425.40-13 1,000.00
BOA042224 Intnl econ dev council 010-9600-960.30-16 85.31
BOA042224 Intnl econ dev council 010-0000-103.12-34 255.94
BOA042224 Ges (global experience)010-9600-960.31-20 1,072.00
BOA042224 Portola hotel 010-9600-960.31-20 973.35
BOA042224 Sdia airport parking 010-9600-960.31-20 152.00
BOA042224 American airlines 010-9600-960.31-20 35.00
146094 4/26/2024 Bank of america business card BOA042224 Caceo 010-3320-431.31-20 500.00 1,597.00
BOA042224 Caceo 010-3320-431.31-20 130.00
BOA042224 Code enf ofcr sfty spec 010-3320-431.31-20 250.00
BOA042224 Caceo 010-3320-431.30-16 33.33
3.A.3.a
Packet Pg. 49 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 36
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
146094 4/26/2024 Bank of america business card BOA042224 Caceo 010-0000-103.12-34 66.67 1,597.00
BOA042224 Caceo 011-3300-431.30-16 54.17
BOA042224 Caceo 011-0000-103.12-34 270.83
BOA042224 Icc 011-3300-431.30-16 48.67
BOA042224 Icc 011-0000-103.12-34 243.33
146095 4/26/2024 Bank of america business card BOA042224 Lvmpd explorer program 010-3100-431.31-20 1,100.00 1,100.00
146096 4/26/2024 Bank of america business card BOA042224 Webstaurant store 199-9999-425.40-01 4,800.23 6,223.62
BOA042224 Amazon 010-4200-410.21-10 133.63
BOA042224 Jw marriott 011-1700-417.31-20 1,289.76
146097 4/26/2024 Bcc benefit coordinators (dental)B0DDRS May 2024 premium 085-0000-202.21-32 5,318.70 5,373.60
B0DDRS May 2024 premium 065-0000-201.08-64 54.90
146098 4/26/2024 Calcpa - californa society of cpas 0006684826 Membership renewal 010-1400-414.30-16 96.68 580.00
0006684826 Membership renewal 010-0000-103.12-34 483.32
146099 4/26/2024 Calpers supplemental income plansCALPERS041624Sip #452544 085-0000-202.21-29 7,405.79 7,642.41
CALPERS041624Sip #452544 085-0000-202.21-28 236.62
146100 4/26/2024 Camden tradeshow & event furnishing041924-DW2 Icsc booth furniture 010-9600-960.31-20 5,873.83 5,873.83
146101 4/26/2024 Castillo-calderon, isauro CASTILLO042224Reimburse work boots 010-4140-410.21-35 98.58 98.58
146102 4/26/2024 Cellhire usa llc 3088594 Small iridium rental 010-3130-431.21-18 56.67 113.34
3088560 Small iridium rental 010-3130-431.21-18 56.67
146103 4/26/2024 City of hemet 1 Proj reimb agreement 199-9999-425.40-01 1,400.00 1,400.00
146104 4/26/2024 Clark's towing and recovery S10852 Evidence tow 010-3100-431.30-90 200.00 200.00
146105 4/26/2024 Core & main lp U648886 Supplies 050-9000-450.21-12 370.65 1,446.23
U618357 Supplies 050-9000-450.21-12 1,075.58
146106 4/26/2024 Elecnor belco electric, inc 14-0838-004 Work completed 199-9999-425.40-01 297,640.07 282,758.07
14-0838-004 Retention withheld 199-0000-210.20-25 -14,882.00
146107 4/26/2024 Empower retirement, llc EMPOWER041624Group #109947 085-0000-202.21-29 1,375.00 1,375.00
146108 4/26/2024 Esgil-safebuilt, llc 333261 March 2024 services 011-3300-431.30-90 5,209.75 5,209.75
146109 4/26/2024 Fedex corporation 8-475-29187 Freight 065-0000-211.21-02 31.87 31.87
3.A.3.a
Packet Pg. 50 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 37
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
146110 4/26/2024 Forensic nursing of socal, inc 2570 Exam 010-3100-431.30-90 1,400.00 1,400.00
146111 4/26/2024 Frontier communications FRONTIER042324Telephone services 010-2500-425.35-16 123.66 326.12
FRONTIER042324Telephone services 050-9000-450.35-16 202.46
146112 4/26/2024 Gha technologies,inc.11375590 Computer supplies 017-2290-418.40-45 183.57 183.57
146113 4/26/2024 Govexec holdings, llc 124915 High performance program 010-3320-431.31-20 997.50 1,995.00
124915 High performance program 011-3300-431.31-20 997.50
146114 4/26/2024 Hernandez, yaneli HERNANDEZ042324Reimburse student loan 010-2500-425.31-20 250.00 250.00
146115 4/26/2024 Home depot credit services 4104165 Supplies 034-3200-431.33-10 230.89 387.49
1136594 Supplies 034-3200-431.33-10 156.60
146116 4/26/2024 Icma retirement/mission square 6776190 Group #100338 085-0000-202.21-29 5,245.99 14,493.79
6428495 Group #300434 085-0000-202.21-29 8,558.37
6428495 Group #300434 085-0000-202.21-28 689.43
146117 4/26/2024 Impact images, inc INV000136633 Alum frame, top & bag 010-3100-431.21-35 753.18 753.18
146118 4/26/2024 Infosend inc.260731 Data process/mail svc 050-1400-414.34-05 2,345.92 4,703.84
260731 Data process/mail svc 055-1400-414.34-05 2,345.92
259359 Address change svc 050-1400-414.34-05 6.00
259359 Address change svc 055-1400-414.34-05 6.00
146119 4/26/2024 Inland foundation eng. inc.19184 1/1/24-3/2/24 svcs 199-9999-425.40-01 7,242.00 7,242.00
19184 1/1/24-3/2/24 svcs 199-9999-425.40-01 -7,242.00
19184 1/1/24-3/2/24 svcs 199-9999-425.40-01 7,242.00
146120 4/26/2024 J & m air conditioning (dba)33212544 Dual run capacitor 050-9000-450.33-10 31.32 31.32
146121 4/26/2024 Johnson, rob JOHNSON022024Meal per diem 010-1200-412.31-20 54.00 54.00
146122 4/26/2024 Minuteman press, inc.72250 179 weekly notices 048-1400-414.36-10 170.07 170.07
146123 4/26/2024 Pins and needles embroidery 15028 Embroidered work clothes 011-3300-431.21-35 607.37 607.37
146124 4/26/2024 Plumbers depot, inc.PD-55951 Valve ball 055-4170-450.21-12 131.95 131.95
146125 4/26/2024 Rightway site services, inc.378631 Rental 3/27/24-4/23/24 010-3100-431.34-50 113.89 113.89
146126 4/26/2024 Riverside co. dept of animal svcs AN0000002909 March 2024 services 010-3320-431.34-05 68,740.27 68,740.27
146127 4/26/2024 Riverside county sheriff departmentSH0000045276 Contract law bp3 010-3100-431.34-04############1,255,808.16
3.A.3.a
Packet Pg. 51 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 38
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
146127 4/26/2024 Riverside county sheriff departmentSH0000045276 Contract law bp3 010-3100-431.34-06 19,992.20 1,255,808.16
SH0000045276 Contract law bp3 034-3100-431.34-04 108,139.79
146128 4/26/2024 Securtec district patrol, inc.0227-SJA March 2024 services 056-4150-410.34-05 9,567.68 9,567.68
146129 4/26/2024 Shred-it usa llc/ corp 8005557386 Shredding svcs 010-3100-431.34-05 543.60 4,266.80
8005860105 Shredding svcs 010-3100-431.34-05 1,079.20
8006174153 Shredding svcs 010-3100-431.34-05 1,063.20
8006483049 Shredding svcs 010-3100-431.34-05 1,051.20
8006784222 Shredding svcs 010-3100-431.34-05 529.60
146130 4/26/2024 Southern california edison SCE042324 Electricity services 010-2500-425.35-14 2,061.41 33,397.08
SCE042324 Electricity services 010-3100-431.35-14 6,094.85
SCE042324 Electricity services 010-4150-410.35-14 334.57
SCE042324 Electricity services 010-4200-410.35-14 462.60
SCE042324 Electricity services 010-7100-410.35-14 71.67
SCE042324 Electricity services 025-7100-410.35-14 862.25
SCE042324 Electricity services 025-7250-410.35-14 128.76
SCE042324 Electricity services 025-7251-410.35-14 -40.38
SCE042324 Electricity services 025-7252-410.35-14 1,248.93
SCE042324 Electricity services 025-7260-410.35-14 795.48
SCE042324 Electricity services 034-3200-431.35-14 495.06
SCE042324 Electricity services 050-9000-450.35-14 19,631.15
SCE042324 Electricity services 320-8831-500.35-14 -141.18
SCE042324 Electricity services 326-8831-500.35-14 -203.08
SCE042324 Electricity services 329-8831-500.35-14 -70.38
SCE042324 Electricity services 365-8831-500.35-14 -63.74
SCE042324 Electricity services 368-8831-500.35-14 -41.17
SCE042324 Electricity services 010-4150-410.35-14 1,143.75
SCE042324 Electricity services 010-4150-410.35-14 203.51
SCE042324 Electricity services 301-8831-500.35-14 17.44
SCE042324 Electricity services 334-8831-500.35-14 0.92
3.A.3.a
Packet Pg. 52 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 39
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
146130 4/26/2024 Southern california edison SCE042324 Electricity services 335-8831-500.35-14 1.05 33,397.08
SCE042324 Electricity services 336-8831-500.35-14 1.21
SCE042324 Electricity services 337-8831-500.35-14 0.68
SCE042324 Electricity services 339-8831-500.35-14 1.33
SCE042324 Electricity services 342-8831-500.35-14 0.52
SCE042324 Electricity services 347-8831-500.35-14 10.30
SCE042324 Electricity services 349-8831-500.35-14 4.26
SCE042324 Electricity services 351-8831-500.35-14 19.23
SCE042324 Electricity services 359-8831-500.35-14 17.44
SCE042324 Electricity services 360-8831-500.35-14 13.88
SCE042324 Electricity services 385-8831-500.35-14 18.82
SCE042324 Electricity services 304-8831-500.35-14 8.85
SCE042324 Electricity services 310-8831-500.35-14 3.78
SCE042324 Electricity services 318-8831-500.35-14 27.17
SCE042324 Electricity services 319-8832-500.35-14 38.18
SCE042324 Electricity services 324-8831-500.35-14 27.17
SCE042324 Electricity services 333-8831-500.35-14 2.20
SCE042324 Electricity services 334-8831-500.35-14 1.37
SCE042324 Electricity services 335-8831-500.35-14 1.56
SCE042324 Electricity services 336-8831-500.35-14 1.79
SCE042324 Electricity services 337-8831-500.35-14 1.00
SCE042324 Electricity services 339-8831-500.35-14 1.96
SCE042324 Electricity services 342-8831-500.35-14 0.77
SCE042324 Electricity services 347-8831-500.35-14 15.47
SCE042324 Electricity services 351-8831-500.35-14 35.10
SCE042324 Electricity services 359-8831-500.35-14 76.37
SCE042324 Electricity services 360-8831-500.35-14 18.86
SCE042324 Electricity services 372-8831-500.35-14 27.17
SCE042324 Electricity services 383-8831-500.35-14 27.17
3.A.3.a
Packet Pg. 53 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
Warrant Register
City of San Jacinto 4/30/2024
Page 40
Check
Number
Check Date Vendor Name Invoice Number Description Account
Number
Transaction
Amount
Check
Total
146131 4/26/2024 State of california dept of justice 730460 Analysis 010-3100-431.34-05 245.00 343.00
725005 Fingerprinting 010-3100-431.34-05 98.00
146132 4/26/2024 Stc traffic, inc.6994 Survey for speed limits 199-9999-425.40-01 9,722.50 9,722.50
146133 4/26/2024 The retail coach, llc 5205 Final installment 010-9600-960.34-05 15,000.00 15,000.00
146134 4/26/2024 Tommy's express car wash 007 1 super wash 010-3320-431.33-50 8.80 8.80
146135 4/26/2024 Transamerica life insurance company2505358945 April 2024 premium 085-0000-202.21-59 188.32 188.32
146136 4/26/2024 Unitedhealthcare ins (ppo)819594273986 April 2024 premium 085-0000-202.21-39 5,729.94 5,729.94
146137 4/26/2024 Verizon wireless 9961727872 Telephone services 010-1100-411.35-17 204.81 4,036.61
9961727872 Telephone services 010-1200-412.35-17 152.05
9961727872 Telephone services 011-1700-417.35-17 151.06
9961727872 Telephone services 010-3100-431.35-17 158.64
9961727872 Telephone services 011-3300-431.35-17 62.85
9961727872 Telephone services 010-3320-431.35-17 169.77
9961727872 Telephone services 010-4140-410.35-17 158.19
9961727872 Telephone services 010-4150-410.35-17 339.85
9961727872 Telephone services 010-4200-410.35-17 84.87
9961727872 Telephone services 010-7100-410.35-17 176.78
9961727872 Telephone services 010-7101-410.35-17 21.29
9961727872 Telephone services 010-1400-414.35-17 80.04
9961727872 Equipment purchase 017-2290-418.21-80 1,426.49
9961727872 Telephone services 017-2290-418.35-17 246.02
9961727872 Telephone services 050-9000-450.35-17 385.00
9961727872 Telephone services 055-4170-450.35-17 103.95
9961727872 Telephone services 010-1110-411.35-17 40.01
9961727872 Telephone services 010-2500-425.35-17 74.94
146138 4/26/2024 Woods commercial door, inc 0424-08 Curtain wall repair 034-3200-431.33-10 1,580.00 1,580.00
Total Checks 3,418,823.64
3.A.3.a
Packet Pg. 54 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
CITY OF SAN JACINTO
ELECTRONIC FUNDS TRANSFER REPORT
April 1 - 30, 2024
DATE PAYEE AMOUNT REASON
4/2/2024 CalPers 254.03 Retirement
4/2/2024 CalPers 94.76 Retirement
4/2/2024 CalPers 49,255.65 Retirement
4/17/2024 CalPers 194.94 Replacement Benefit
4/17/2024 CalPers 94.76 Retirement
4/17/2024 CalPers 49,338.60 Retirement
4/17/2024 CalPers 481.84 Premium
4/22/2024 Enterprise FM 590422 28,892.53 Monthly Vehicle Lease & Maintenance
4/23/2024 Paymentus 8,262.10 Payment Process Transaction Fees
4/23/2024 NRG 880,135.05 SJ Power - Energy Purchase (Regular Charges)
4/23/2024 Duran Mesa 9,204.00 SJ Power - Energy Purchase
4/23/2024 Calpine Energy Service 36,250.00 SJ Power - Energy Purchase & Sales
4/23/2024 The Midway Sunset Cogeneration Co.78,268.00 SJ Power - Energy Purchase
4/23/2024 Tecolote Wind, LLC 13,875.00 SJ Power - Energy Purchase (Resource Adequacy)
4/23/2024 Avangrid (Manzana Wind, LLC)18,756.75 SJ Power - Energy Purchase
4/23/2024 3 Phases Renewables 16,500.00 SJ Power - Energy Purchase
4/23/2024 The Voyager Wind Expansion, LLC 13,625.29 SJ Power - Energy Purchase
Page 1
3.A.3.a
Packet Pg. 55 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
CITY OF SAN JACINTO
ELECTRONIC FUNDS TRANSFER REPORT
April 1 - 30, 2024
DATE PAYEE AMOUNT REASON
4/23/2024 California Choice Energy 1,078,278.87 SJ Power - Energy Purchase
4/24/2024 SEIU 2,894.94 Union Dues
4/25/2024 CDTFA 10,535.00 SJ Energy Surcharge Return
4/25/2024 Quadient 2,000.00 Postage
4/30/2024 City National Bank 5,519.95 King Trust Easement-Lyon Ave
4/30/2024 CalPers 49,032.68 Retirement
4/30/2024 CalPers 481.21 Premium
2,352,225.95
Page 2
3.A.3.a
Packet Pg. 56 Attachment: Warrant Register April 2024 (Warrants and Disbursements - April 2024)
May 21, 2024
TO: City Council
REQUESTED BY: Travis Randel, Deputy City Manager, Development Services
APPROVED BY: Robert A. Johnson, City Manager
SUBJECT: Second Read and Adoption of Ordinance No. 24-03 - Title 6 - Animals
RECOMMENDATION:
Staff recommends that the City Council:
1. Determine that the adoption by reference in its entirety of Title 6 of the Riverside County
Code of Ordinances into the San Jacinto Municipal Code as set forth in this Ordinance is
EXEMPT from environmental review under the California Environmental Quality Act
(“CEQA”) (Pub. Res. Code, § 21000 et seq.) pursuant to State CEQA Guidelines (Cal.
Code Regs., tit. 14, § 15000 et seq.) sections 15061(b)(3) and 15378(b)(5) as it can be
seen with certainty that the adoption of this Ordinance will not have a significant effect
on the environment. Moreover, approval of the Ordinance merely constitutes an
administrative activity of the City and is additionally exempt from CEQA on that basis.
(State CEQA Guidelines, § 15378(b)(5).)
2. Adopt Ordinance No. 24-03 entitled:
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SAN
JACINTO ADOPTING BY REFERENCE TITLE 6, ANIMALS, OF THE
RIVERSIDE COUNTY CODE OF ORDINANCES AS THE CITY’S
ANIMAL CONTROL ORDINANCE, REPEALING AND AMENDING
TITLE 6, ANIMALS, OF THE SAN JACINTO MUNICIPAL CODE
DISCUSSION:
On May 7, 2024, the City Council introduced Ordinance No. 24 -03 adopting by reference Title
6, Animals, of the Riverside County Code of Ordinances as the City’s Animal Control
Ordinance, repealing and amending Title 6, animals, of the San Jacinto Municipal Code to
amend Title 6 (Animals) the San Jacinto Municipal Code. The City Council voted to approve the
introduction of the proposed ordinance by a unanimous vote of 5 ayes to 0 nays.
On January 1, 2024, the City and the County of Riverside entered into an agreement for the
provision of animal control field and shelter services (the “Agreement”).
Pursuant to the Agreement, the City is required to adopt by reference, County of Riverside
Ordinance Nos. 534 and 630, which are codified as Riverside County Code of Ordinances Title 6
– Animals, for the purposes of ensuring both consistency and efficiency in the enforcement of all
laws, ordinances, and regulations pertaining to animal control.
3.A.4
Packet Pg. 57
This Ordinance does, among other things, the following:
• Repeals Chapters 6.04, 6.08, 6.12, 6.20, 6.24, 6.28, 6.32, and 6.36 of Title 6 (Animals) of
the San Jacinto Municipal Code.
• Chapter 6.16 City Shelters of the San Jacinto Municipal Code will remain in place.
• Title 6, Animals, of the Riverside County Code, as amended and in effect on May 7,
2024, is adopted by reference as the “Animal Control Ordinance” of the City of San
Jacinto subject to certain amendments.
• The amendments address animal care, bees and pigeons, and animal performance, items
the San Jacinto Municipal Code currently addresses but are not addressed in the
Riverside County Code
ENVIRONMENTAL ANALYSIS:
The adoption by reference in its entirety of Title 6 of the Riverside County Code of Ordinances
into the San Jacinto Municipal Code as set forth in this Ordinance is exempt from environmental
review under the California Environmental Quality Act (“CEQA”) (Pub. Res. Code, § 21000 et
seq.) pursuant to State CEQA Guidelines (Cal. Code Regs., tit. 14, § 15000 et seq.) sections
15061(b)(3) and 15378(b)(5). An activity is subject to CEQA only if that activity has “the
potential for causing a significant effect on the environment.” (State CEQA Guidelines, §
15061(b)(3).) An activity is thus exempt from CEQA “[w]here it can be seen with certainty that
there is no possibility that the activity in question may have a significant effect on the
environment.” (Ibid.) Here, the adoption by reference in its entirety of Title 6 of the Riverside
County Code of Ordinances into the San Jacinto Municipal Code as set forth in this Ordinance
does not have the potential to result in either a direct or reasonably foreseeable indirect physical
change in the environment. (State CEQA Guidelines, § 15061(b)(3).) Moreover, approval of the
Ordinance merely constitutes an administrative activity of the City and is additionally exempt
from CEQA on that basis. (State CEQA Guidelines, § 15378(b)(5).)
FISCAL IMPACT:
There is no impact to the General Fund by adopting this Ordinance.
ATTACHMENTS:
Ordinance No. 24-03
3.A.4
Packet Pg. 58
Ordinance No. 24-03
Page 1 of 7
ORDINANCE NO. 24-03
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss
CITY OF SAN JACINTO )
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF SAN JACINTO ADOPTING BY REFERENCE TITLE 6,
ANIMALS, OF THE RIVERSIDE COUNTY CODE OF
ORDINANCES AS THE CITY’S ANIMAL CONTROL
ORDINANCE, REPEALING AND AMENDING TITLE 6,
ANIMALS, OF THE SAN JACINTO MUNICIPAL CODE
WHEREAS, the City of San Jacinto (“City”) and the County of Riverside (“County”)
entered into an agreement dated January 1, 2024, for the County to provide animal control
field and shelter services in the City (the “Agreement”); and
WHEREAS, for the purposes of ensuring both consistency and efficiency in the
enforcement of all laws, ordinances, and regulations pertaining to animal control, the
Agreement requires the City to adopt by reference, County of Riverside Ordinance No.
534 and Ordinance No. 630, which are codified as Riverside County Code of Ordinances
Title 6 – Animals; and
WHEREAS, the City has agreed, pursuant to the terms of the Agreement, to
amend its municipal code and make this adoption by reference.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SAN JACINTO
DOES ORDAIN AS FOLLOWS:
SECTION 1. Incorporation of Recitals. The above recitals are true and correct and
are incorporated herein by this reference as findings in support of this Ordinance.
SECTION 2. Repeal. Chapters 6.04, 6.08, 6.12, 6.20, 6.24, 6.28, 6.32, and 6.36
of Title 6 (Animals) of the San Jacinto Municipal Code are hereby repealed in their
entirety.
SECTION 3. Adoption by Reference. A new Chapter 6.04 is hereby added to Title
6 (Animals) of the San Jacinto Municipal Code to read as follows:
3.A.4.a
Packet Pg. 59 Attachment: Ordinance No. 24-03 (Second Read and Adoption of Ordinance No. 24-03 - Title 6 - Animals)
Ordinance No. 24-03
Page 2 of 7
Chapter 6.04
GENERAL PROVISIONS
6.04.010 Adoption of County of Riverside ordinance by reference.
Title 6, Animals, of the Riverside County Code, as amended and in effect on May 7,
2024, is hereby adopted by reference as the “Animal Control Ordinance” of the City of San
Jacinto subject to certain amendments as hereinafter provided.
A copy of Title 6, Animals, of the Riverside County Code, in effect on May 7, 2024,
has been deposited in the office of the City Clerk and shall at all times be maintained by
the City Clerk for use and examination by the public.
6.04.020 Definitions.
Notwithstanding the provisions of Section 6.04.010, the following words and
phrases used in the Animal Control Ordinance are defined as follows:
A. “County of Riverside” shall mean the City of San Jacinto, except where the
County of Riverside is the correct notation due to circumstances.
B. “County Ordinance No. 348” shall mean and refer to Title 17 (Zoning) of the
San Jacinto Municipal Code (“San Jacinto Development Code”).
C. “Department” shall mean the County of Riverside Department of Animal
Services.
D. “Riverside County Planning Department” shall mean the Community
Development Department of the City of San Jacinto.
E. “Unincorporated Area or Unincorporated Area of the County of Riverside ”
shall mean the area of the City of San Jacinto in its true geographical location.
6.04.030 Animal Control Ordinance Amended - Additions. Notwithstanding the
provisions of Section 6.04.010, a new Section 6.04.160 is hereby added to Chapter 6.04
(Animals Generally) of Title 6 (Animals) of the Riverside County Code to read as follows:
6.04.160 Animal care.
A. Animal premises shall be kept sanitary and shall not constitute a fly breeding
area or a source of offensive odors or potential human and animal disease.
B. No person shall abandon any animal on any private or public property.
C. No person shall allow a dog in his or her custody to defecate or to urinate on
property other than that of the owner or person having control of the dog. It shall be the
3.A.4.a
Packet Pg. 60 Attachment: Ordinance No. 24-03 (Second Read and Adoption of Ordinance No. 24-03 - Title 6 - Animals)
Ordinance No. 24-03
Page 3 of 7
duty of all persons having control of a dog to curb such dog and to immediately remove
all feces to a proper receptacle. Legally blind persons while relying on a guide dog shall
be exempt front this section.
D. No person shall leave an animal in an unattended vehicle without adequate
ventilation or in such a manner as to subject the animal to extreme temperatures which
adversely affect the animal’s health and welfare.
1. If after a search of the area the owner cannot be found, the ACO/police officer
feels the animal’s health is in danger, the animal may with the approval of the police
supervisor be removed from the vehicle and transported to a veterinarian for treatment.
A notice shall be left on the vehicle stating the following:
i. Why the animal was removed;
ii. Name, address and telephone number of the veterinarian where the animal is
being treated;
iii. The authority to remove the animal; and
iv. Name of person(s) removing the animal.
2. The owner or person having control of the animal when it was removed from
the vehicle shall be responsible for all costs for the treatment of the animal as may be
applicable.
E. It is unlawful for any person to willfully tease, taunt, torment, strike, kick,
mutilate, disable, or otherwise injure or kill, or interfere, or meddle with any dog or horse
while such animal is being utilized by the police department or any officer or emp loyee
thereof in the performance of any function or duty of the department or of such officer or
employee.
6.04.040 Animal Control Ordinance Amended - Additions. Notwithstanding the
provisions of Section 6.04.010, a new Chapter 6.28 (Bees and Pigeons) is hereby added
to Title 6 (Animals) of the Riverside County Code to read as follows:
Chapter 6.28 - BEES AND PIGEONS.
6.28.010 Bees. No person shall establish or maintain any hive or box where bees
are kept or keep any bees within the city except:
A. That a hive or box for the keeping of bees may be located and kept within a
school house for the purpose of study or observation;
B. That a hive or box for the keeping of bees may be kept in a laboratory for
medical research or treatment or for scientific purposes;
3.A.4.a
Packet Pg. 61 Attachment: Ordinance No. 24-03 (Second Read and Adoption of Ordinance No. 24-03 - Title 6 - Animals)
Ordinance No. 24-03
Page 4 of 7
C. In newly annexed areas where the keeping of bees was allowed prior to
annexation;
D. In any zone under the zoning law of the city that specifically authorizes the
keeping of bees; and
E. That no bees permitted to be kept on any premises under subsection (A) and
(B) of this section shall be permitted to fly at large.
6.28.020 Pigeons/Doves.
A. No person shall erect or maintain any pigeon house or dovecote, or other
structure or place where pigeons or doves are kept within the city without first obtaining
the consent of the planning commission and a permit from the animal control officer.
B. No person shall erect or maintain any pigeon house or dovecote or other
structure or place where pigeons and doves are kept or keep any pigeons or doves less
than fifty (50) feet from the dwelling house of the owner of such pigeon house, dovecote,
or other structure or within one hundred and fifty (150) feet of any dwelling or living
quarters of any person other than the owner of such pigeon house or dovecote.
C. Such persons shall comply with all other rules and regulations of the animal
control officer applicable to the keeping of pigeons or doves.
6.04.050 Animal Control Ordinance Amended - Additions. Notwithstanding the
provisions of Section 6.03.010, a new Chapter 6.32 (Animal Performances) is hereby
added to Title 6 (Animals) of the Riverside County Code to read as follows:
Chapter 6.32 – ANIMAL PERFORMANCES.
6.32.010 Animal performances.
A. Permit. No person shall use or work any animal in any theatrical, motion picture,
television, or other performance or production without first obtaining a permit from the
animal control officer unless that person is in possession of a valid and appropriate permit
for animal acts or exhibitions, circus or rodeo per Section 6.24.120.
B. Maiming, Injuring or Killing Animals During Performance. No person shall
knowingly maim, injure or kill any animal that is used in any theatrical, motion picture,
television or other performance or production. No person shall use, cause, permit , or allow
the use of any device, machine, or contrivance to maim, injure, or kill any animal in such
performance or production.
C. Inspections. The animal control officer shall inspect and investigate the use or
work of animals in theatrical, motion picture, television, and other performances or
productions at intervals set at the discretion of the animal control officer.”
3.A.4.a
Packet Pg. 62 Attachment: Ordinance No. 24-03 (Second Read and Adoption of Ordinance No. 24-03 - Title 6 - Animals)
Ordinance No. 24-03
Page 5 of 7
SECTION 4. CEQA. The City Council hereby finds that the adoption by reference
in its entirety of Title 6 of the Riverside County Code of Ordinances into the San Jacinto
Municipal Code as set forth in this Ordinance is exempt from environmental review under
the California Environmental Quality Act (“CEQA”) (Pub. Res. Code, § 21000 et seq.)
pursuant to State CEQA Guidelines (Cal. Code Regs., tit. 14, § 15000 et seq.) secti ons
15061(b)(3) and 15378(b)(5). An activity is subject to CEQA only if that activity has “the
potential for causing a significant effect on the environment.” (State CEQA Guidelines, §
15061(b)(3).) An activity is thus exempt from CEQA “[w]here it can be seen with certainty
that there is no possibility that the activity in question may have a significant effect on the
environment.” (Ibid.) Here, the adoption by reference in its entirety of Title 6 of the
Riverside County Code of Ordinances into the San Jacinto Municipal Code as set forth in
this Ordinance does not have the potential to result in either a dire ct or reasonably
foreseeable indirect physical change in the environment. (State CEQA Guidelines, §
15061(b)(3).) Moreover, approval of the Ordinance merely constitutes an administrative
activity of the City and is additionally exempt from CEQA on that basis. (State CEQA
Guidelines, § 15378(b)(5).)
SECTION 5. Severability. If any section, subsection, subdivision, sentence,
clause, phrase, or portion of this Ordinance for any reason is held to be invalid or
unconstitutional by the decision of any court of competent jurisdiction, such decision shall
not affect the validity of the remaining portions of this Ordinance. The City Council hereby
declares that it would have adopted this Ordinance, and each section, subsection,
subdivision, sentence, clause, phrase, or portion thereof, irrespective of the fact that any
one or more sections, subsections, subdivisions, sentences, clauses, phrases, or portions
thereof be declared invalid or unconstitutional.
SECTION 6. Publication. The Mayor shall sign this Ordinance, and the City Clerk
shall cause the same to be published within fifteen (15) days after its passage at least
once, in a newspaper of general circulation, published and circulated in t he City of San
Jacinto, California.
SECTION 6. Effective Date. This Ordinance takes effect thirty (30) days from and
after the date of its passage.
3.A.4.a
Packet Pg. 63 Attachment: Ordinance No. 24-03 (Second Read and Adoption of Ordinance No. 24-03 - Title 6 - Animals)
Ordinance No. 24-03
Page 6 of 7
PASSED, APPROVED, and ADOPTED at a regular meeting of the City Council
on the 21st day of May 2024, by the following vote:
AYES:
NAYS:
ABSENT:
ABSTAIN:
CITY OF SAN JACINTO:
________________________________
Phil Ayala, Mayor
City of San Jacinto
ATTEST:
__________________________________
Julia Espinoza, City Clerk
APPROVED AS TO FORM:
BEST BEST & KRIEGER, LLP
__________________________________
Craig Hayes, City Attorney
3.A.4.a
Packet Pg. 64 Attachment: Ordinance No. 24-03 (Second Read and Adoption of Ordinance No. 24-03 - Title 6 - Animals)
Ordinance No. 24-03
Page 7 of 7
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss
CITY OF SAN JACINTO )
I, Julia Espinoza, City Clerk of the City of San Jacinto, DO HEREBY CERTIFY that
the foregoing Ordinance No. 24-03 was passed, approved, and adopted at the Regular
Meeting of the San Jacinto City Council held on the 21st day of May 2024, by the following
vote:
AYES:
NAYS:
ABSENT:
ABSTAIN:
WITNESS MY HAND AND OFFICIAL SEAL this 21st day of May 2024.
________________________________
Julia Espinoza, City Clerk
City of San Jacinto
3.A.4.a
Packet Pg. 65 Attachment: Ordinance No. 24-03 (Second Read and Adoption of Ordinance No. 24-03 - Title 6 - Animals)
May 21, 2024
TO: City Council
REQUESTED BY: Travis Randel, Deputy City Manager, Development Services
APPROVED BY: Robert A. Johnson, City Manager
SUBJECT: Second Read and Adoption of Ordinance No. 24-11 - Electric Vehicle
Charging Stations
RECOMMENDATION:
Staff recommends that the City Council:
1. Determine that the proposed Ordinance is EXEMPT from CEQA pursuant to pursuant to
Sections 15060(c)(2) and 15060(c)(3) of Title 14 of the California Code of Regulations.
Specifically, this Ordinance only establishes a streamlined process for electric vehicle
charging station permits and merely authorizes administrative activities that will not
result in a direct or reasonably foreseeable indirect physical change in the environment.
Moreover, under Section 15061(b)(3) of the State CEQA Guidelines, this Ordinance is
exempt from the requirements of CEQA because it can be seen with certainty that the
provisions contained herein would not have the potential to cause a significant effect on
the environment.
2. Adopt Ordinance No. 24-11 entitled:
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SAN JACINTO,
ADDING CHAPTER 15.60 TO TITLE 15 OF THE MUNICIPAL CODE
RELATING TO AN EXPEDITED, STREAMLINED PERMITTING PROCESS
FOR ELECTRIC VEHICLE CHARGING STATIONS
DISCUSSION:
On May 7, 2024, the City Council introduced Ordinance No. 24-11 to Title 15 (Buildings and
Construction) of the San Jacinto Municipal Code to add Chapter 15.60 (Electrical Vehicle
Charging Stations). The City Council voted to approve the introduction of the proposed
ordinance by a unanimous vote of 5 ayes to 0 nays.
The Ordinance implements various provisions of AB 1236 (Chiu, 2015) and AB 970 (McCarty,
2021) which, among other things, requires that Cities and Counties adopt expedited review
processes for the review and permitting of Electric Vehicle Charging Stations.
The Ordinance amends Title 15 – Buildings and Construction to add Section 15.60 – Electrical
Vehicle Charging Stations and incorporate all of the above provisions to align with State Law.
With the recent launch of San Jacinto Connect Online, the City already accepts electronic permit
3.A.5
Packet Pg. 66
submittals, compliant with the provisions of AB 1236 and AB 960. Upon the effective date of the
Ordinance, a new Permit Workclass will be available to the public that includes the application
checklist information and would provide for the expedited review of the proposed permit.
To better align with the City’s Development Process, the Ordinance includes a provision for a
Minor Use Permit (“MUP”), which is reviewed by the Director, for EVSCs that do not comply
with the health and safety requirements of the City. The MUP decision can be appealed to the
Planning Commission and, ultimately, the City Council if necessary.
ENVIRONMENTAL REVIEW:
Pursuant to the California Environmental Quality Act (CEQA), the proposed project has been
determined to be exempt pursuant to Sections 15060(c)(2) and 15060(c)(3) of Title 14 of the
California Code of Regulations. Specifically, this Ordinance only establishes a streamlined
process for electric vehicle charging station permits and merely authorizes administrative
activities that will not result in a direct or reasonably foreseeable indirect physical change in the
environment. Moreover, under Section 15061(b)(3) of the State CEQA Guidelines, this
Ordinance is exempt from the requirements of CEQA because it can be seen with certainty that
the provisions contained herein would not have the potential to cause a significant effect on the
environment.
FISCAL IMPACT:
There is no fiscal impact to the General Fund for the adoption of Ordinance No. 24 -11 as the
Ordinance establishes a streamlined permit review process and checklist but does not change,
reduce, or otherwise modify fees or permit costs.
ATTACHMENTS:
Ordinance No. 24-11
3.A.5
Packet Pg. 67
Ordinance No. 24-11
Page 1 of 9
ORDINANCE NO. 24-11
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss
CITY OF SAN JACINTO )
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SAN
JACINTO, ADDING CHAPTER 15.60 TO TITLE 15 OF THE
MUNICIPAL CODE RELATING TO AN EXPEDITED,
STREAMLINED PERMITTING PROCESS FOR ELECTRIC
VEHICLE CHARGING STATIONS
WHEREAS, the City of San Jacinto, California (“City”) is a municipal
corporation, duly organized under the constitution and laws of the State of
California; and
WHEREAS, the State of California adopted Assembly Bill 1236, which
requires local agencies to adopt an ordinance that creates an expedited and
streamlined permitting process for electric vehicle charging stations; and
WHEREAS, Assembly Bill 970 (Chapter 710, Statutes of 2021), requires,
beginning January 1, 2023, such permitting applications, to be deemed complete,
and subsequently deemed approved, at a certain point after submission if the City
has not taken certain specified actions with respect to the applications; and
WHEREAS, creation of an expedited, streamlined permitting process for
electric vehicle charging stations would facilitate convenient charging of electric
vehicles; and.
WHEREAS, the City wishes to amend its Municipal Code to meet State law
and to facilitate convenient charging of electric vehicles.
THE CITY COUNCIL OF THE CITY OF CITY OF SAN JACINTO, DOES
ORDAIN AS FOLLOWS:
SECTION 1. Incorporation of Recitals. The recitals set forth above are true
and correct and are incorporated into this Ordinance.
SECTION 2. Addition to City’s Municipal Code. Chapter 15.60 is hereby
added to Title 15 of the City of San Jacinto Municipal Code to read as follows:
“Chapter 15.60 – ELECTRICAL VEHICLE CHARGING STATIONS
15.60.010 – Purpose
3.A.5.a
Packet Pg. 68 Attachment: Ordinance No. 24-11 (Second Read and Adoption of Ordinance No. 24-11 - Electric Vehicle Charging Stations)
Ordinance No. 24-11
Page 2 of 9
The purpose of this chapter is to promote and encourage the use of
electric vehicles by creating an expedited, streamlined permitting
process for electric vehicle charging stations while promoting public
health and safety in a manner consistent with California Government
Code section 65850.7.
15.60.020 – Definitions
A. “A feasible method to satisfactorily mitigate or avoid the
specific, adverse impact” includes, but is not limited to, any cost -
effective method, condition, or mitigation imposed by the City on
another similarly situated application in a prior successful ap plication
for a permit.
B. “Director” means the Planning and Community Development
Director or his or her designee.
C. “Electric vehicle charging station” or “charging station” means
any level of electric vehicle supply equipment station that is designed
and built in compliance with Article 625 of the California Electrical
Code, and any subsequent amendments thereto, and delivers
electricity from a source outside an electric vehicle into a plug -in
electric vehicle.
D. “Specific, adverse impact” means a significant, quantifiable,
direct, and unavoidable impact, based on objective, identified, and
written public health or safety standards, policies, or conditions as
they existed on the date the application was deemed complete.
E. “Electronic submittal” means the utilization of the City’s Online
Permit Portal.
F. “Online Permit Portal” means San Jacinto Connect Online, or
subsequent electronic plan and permit portal as designated by the
City.
G. “Submission of the application” shall refer to the date on which
the permit application and accompanying documentation are
officially transmitted via the City's Online Permit Portal, along with
the payment of any applicable permit fees; whichever is later.
H. “Business days” shall be Monday through Thursday,
excluding City holidays. Submittals received after 5:00pm shall be
considered submitted on the following business day.
15.60.030 – Electrical Vehicle Charging Station Requirements
3.A.5.a
Packet Pg. 69 Attachment: Ordinance No. 24-11 (Second Read and Adoption of Ordinance No. 24-11 - Electric Vehicle Charging Stations)
Ordinance No. 24-11
Page 3 of 9
A. The electric vehicle charging station shall meet the applicable
safety and performance standards established by the California
Electrical Code, the Society of Automotive Engineers, the National
Electrical Manufacturers Association, and accredited testing
laboratories such as Underwriters Laboratories, and rules of the
Public Utilities Commission and the local electric utility company
regarding safety and reliability.
B. Installation of electric vehicle charging stations and
associated wiring, bonding, disconnecting means and overcurrent
protective devices shall meet the requirements of Article 625 and all
applicable provisions of the California Electrical Code.
C. Installation of electric vehicle charging stations shall be
incorporated into the load calculations of all new or existing electrical
services and shall meet the requirements of the California Electrical
Code. Electric vehicle charging equipment shall be considered a
continuous load.
D. Anchorage of either floor-mounted or wall-mounted electric
vehicle charging stations shall meet the requirements of the
California Building or Residential Code as applicable per occupancy,
and the provisions of the manufacturer’s installation instructions.
Mounting of charging stations shall not adversely affect building
elements.
15.60.040 – Expedited Permitting Process
A. The Director shall implement an expedited, streamlined
permitting process for electric vehicle charging stations and adopt a
checklist of all requirements with which electric vehicle charging
stations shall comply with in order to be eligible for expedited review.
The expedited, streamlined permitting process and checklist may
refer to the recommendations contained in the most current version
of the “Plug-In Electric Vehicle Infrastructure Permitting Checklist” of
the “Zero-Emission Vehicles in California: Community Readiness
Guidebook” as published by the Governor’s Office of Planning and
Research. The City’s adopted checklist shall be published on the
City’s website.
15.60.050 – Permit Application Process
A. Prior to submitting an application for processing, the applicant
shall verify that the installation of an electric vehicle charging station
will not have specific, adverse impact to public health and safety and
3.A.5.a
Packet Pg. 70 Attachment: Ordinance No. 24-11 (Second Read and Adoption of Ordinance No. 24-11 - Electric Vehicle Charging Stations)
Ordinance No. 24-11
Page 4 of 9
building occupants. Verification by the applicant includes but is not
limited to: electrical system capacity and loads; electrical system
wiring, bonding and overcurrent protection; building infrastructure
affected by charging station equipment and associated conduits; and
areas of charging station equipment and vehicle parking.
B. A permit application that satisfies the information
requirements in the City’s adopted checklist shall be deemed
complete and be promptly processed. A completed application does
not authorize an applicant to energize or utilize the electric vehicle
charging station until approval and all necessary permits are granted
by the City.
C. If the Director determines that the permit application is
incomplete, he or she shall issue a written correction notice to the
applicant, detailing all deficiencies in the application and any
additional information required to be eligible for expedited permit
issuance.
D. Permit applications covered by this chapter and associated
supporting documentations shall be Electronically Submitted utilizing
the San Jacinto Connect Online portal, or applicable alternative as
approved by the Director. In accepting such permit applications, all
forms, applications, and other documentation shall be electronically
signed by the applicant.
15.60.060 – Permit Review
A. The Director shall review all electric vehicle charging station
applications. Notwithstanding the expedited permit processing set
forth in this chapter, the Director retains authority at all times to
identify and address higher priority life-safety situations.
B. If the Director makes a finding based on substantial evidence
that the electric vehicle charging station could have a specific,
adverse impact upon the public health or safety, the City may require
the applicant to apply for a Minor Use Permit pursuant to Chapter
17.605 of the Development Code. The Director’s decision may be
appealed by the applicant to the Planning Commission pursuant to
Chapter 17.715 of the Development Code.
C. An application for a Minor Use Permit to install an electric
vehicle charging station shall not be denied unless the Director
makes written findings based upon substantial evidence in the record
that the proposed installation would have a specific, adverse impact
upon the public health or safety, and there is no feasible method to
3.A.5.a
Packet Pg. 71 Attachment: Ordinance No. 24-11 (Second Read and Adoption of Ordinance No. 24-11 - Electric Vehicle Charging Stations)
Ordinance No. 24-11
Page 5 of 9
satisfactorily mitigate or avoid the specific, adverse impact. The
findings shall include the basis for the rejection of potential feasible
alternatives. If denied, the Director’s decision may be appealed by
the applicant to the Planning Commission. If denied by the Planning
Commission, the applicant may appeal to the City Council. Appeals
shall be filed consistent with Chapter 17.715 of the Development
Code.
D. In the technical review of a charging station application, the
Director shall not condition the approval of any electric vehicle
charging station permit on the approval of such a system by an
association, as that term is defined by Civil Code Section 4080.
E. Upon confirmation by the Director that the permit application
and supporting documents meet the requirements of the City
adopted checklist, and is consistent with all applicable laws and
health and safety standards, the Director shall, consistent with
Government Code Section 65850.7, as may be amended, approve
the application and issue all necessary permits.
F. An application to install an electric vehicle charging station
submitted to the Director of the City shall be deemed complete if,
after the applicable time period has elapsed, both of the following are
true:
(1) The Director has not deemed the application complete,
consistent with the checklist created by the City pursuant to
Government Code section 65850.7(g).
(2) The Director has not issued a written correction notice
detailing all deficiencies in the application and identifying any
additional information explicitly necessary for the Director to
complete a review limited to whether the electric vehicle
charging station meets all health and safety requirements of
local, state, and federal law, consistent with subdivisions (b)
and (g) of Government Code section 65850.7.
G. For purposes of paragraph (F), “applicable time period”
means either of the following:
(1) Five business days after submission of the application
to the City if the application is for at least 1, but not more than
25 electric vehicle charging stations at a single site.
3.A.5.a
Packet Pg. 72 Attachment: Ordinance No. 24-11 (Second Read and Adoption of Ordinance No. 24-11 - Electric Vehicle Charging Stations)
Ordinance No. 24-11
Page 6 of 9
(2) Ten business days after submission of the application
to the City if the application is for more than 25 electric vehicle
charging stations at a single site.
H. An application to install an electric vehicle charging station
shall be deemed approved if the applicable time period described in
paragraph (G) has elapsed and all of the following are true:
(1) The Director has not administratively approved the
application pursuant to Government Code section 65850.7(b).
(2) The Director has not made a finding, based on
substantial evidence, that the electric vehicle charging station
could have a specific, adverse impact upon the public health
or safety or required the applicant to apply for a use permit
pursuant to Government Code section 65850.7(b).
(3) The Director of the City has not denied the Minor Use
Permit pursuant to Government Code section 65850.7(c).
(4) An appeal has not been made pursuant to Chapter
17.715 of the Development Code.
I. For purposes of paragraph (H), “applicable time period
means” either of the following:
(1) Twenty business days after the application was
deemed complete, if the application is for at least 1, but not
more than 25 electric vehicle charging stations at a single site.
(2) Forty business days after the application was deemed
complete, if the application is for more than 25 electric vehicle
charging stations at a single site.
J. If an electric vehicle charging station and any associated
equipment interfere with, reduce, eliminate, or in any way impact the
required parking spaces for existing uses, the City shall reduce the
number of required parking spaces for existing uses by the amount
necessary to accommodate the electric vehicle charging station and
any associated equipment.
SECTION 3. CEQA. This Ordinance was assessed in accordance with the
authority and criteria contained in the California Environmental Quality Act
(CEQA), the State CEQA Guidelines (the Guidelines), and the environmental
regulations of the City. The City Council hereby finds that this ordinance is not
subject to CEQA because the adoption of this ordinance is not a "project" pursuant
3.A.5.a
Packet Pg. 73 Attachment: Ordinance No. 24-11 (Second Read and Adoption of Ordinance No. 24-11 - Electric Vehicle Charging Stations)
Ordinance No. 24-11
Page 7 of 9
to Sections 15060(c)(2) and 15060(c)(3) of Title 14 of the California Code of
Regulations. Specifically, this Ordinance only establishes a streamlined process
for electric vehicle charging station permits and merely authorizes administrative
activities which will not result in a direct or reasonably foreseeable indirect physical
change in the environment. Moreover, under Section 15061(b)(3) of the State
CEQA Guidelines, this Ordinance is exempt from the requirements of CEQA
because it can be seen with certainty that the provisions contained herein would
not have the potential for causing a significant effect on the environment.
SECTION 4. Severability. If any section, subsection, subdivision,
sentence, clause, phrase, or portion of this Ordinance for any reason is held to be
invalid or unconstitutional by the decision of any court of competent jurisdiction,
such decision shall not affect the validity of the remaining portions of this
Ordinance. The City Council hereby declares that it would have adopted this
Ordinance, and each section, subsection, subdivision, sentence, clause, phrase,
or portion thereof, irrespective of the fact that any one or more sections,
subsections, subdivisions, sentences, clauses, phrases, or portions thereof be
declared invalid or unconstitutional.
SECTION 5. Publication/Effective Date. This Ordinance shall take effect
thirty (30) days after its adoption and, within fifteen (15) days after its passage,
shall be published at least once in a newspaper of general circulation published
and circulated within the City.
INTRODUCED at a regular meeting of the City Council of the City of San Jacinto
held on May 7, 2024.
3.A.5.a
Packet Pg. 74 Attachment: Ordinance No. 24-11 (Second Read and Adoption of Ordinance No. 24-11 - Electric Vehicle Charging Stations)
Ordinance No. 24-11
Page 8 of 9
PASSED, APPROVED, AND ADOPTED this 21st of May 2024 by the following
vote:
AYES:
NAYS:
ABSENT:
ABSTAIN:
CITY OF SAN JACINTO:
__________________________
Phil Ayala, Mayor
ATTEST:
_____________________________________
Julia Espinoza, City Clerk
APPROVED AS TO FORM:
BEST BEST & KRIEGER LLP
_____________________________________
Craig Hayes, City Attorney
3.A.5.a
Packet Pg. 75 Attachment: Ordinance No. 24-11 (Second Read and Adoption of Ordinance No. 24-11 - Electric Vehicle Charging Stations)
Ordinance No. 24-11
Page 9 of 9
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss
CITY OF SAN JACINTO )
I, Julia Espinoza, City Clerk of the City of San Jacinto, DO HEREBY
CERTIFY that the foregoing Ordinance No. 24-11 was passed, approved,
and adopted at the Regular Meeting of the San Jacinto City Council held on
the 7th day of May 2024.
AYES:
NAYS:
ABSENT:
ABSTAIN:
WITNESS MY HAND AND OFFICIAL SEAL this 21st day of May 2024.
__________________________
Julia Espinoza, City Clerk
City of San Jacinto
3.A.5.a
Packet Pg. 76 Attachment: Ordinance No. 24-11 (Second Read and Adoption of Ordinance No. 24-11 - Electric Vehicle Charging Stations)
May 21, 2024
TO: City Council
REQUESTED BY: Erika Gomez, Finance Director
APPROVED BY: Robert A. Johnson, City Manager
SUBJECT: DebtBook Contract Renewal
RECOMMENDATION:
Staff recommends that the City Council:
1. Approve the contract with Debtbook for a total of $38,700;
2. Authorize the City Manager to execute the agreement; and
3. Find that in accordance with Section 3.08.070(C)(1) of the City’s Municipal Code, there
is no competitive advantage to be gained by bidding this project.
BACKGROUND:
GASB 87, titled "Leases," was issued in June of 2017. The pronouncement established new
standards for accounting and financial reporting of leases by state and local governments.
Specifically, GASB 87 requires lessees to recognize a lease liability and a right-to-use asset for
all leases, including operating leases, on their balance sheets. It also introduced new criteria for
distinguishing between finance leases and operating leases and specifies the accounting
treatment for each type. GASB 87 was initially effective for reporting periods beginning after
December 15, 2019. However, due to the COVID-19 pandemic, the implementation deadline
was extended by one year for most governments, with the standard becoming effective for
reporting periods beginning after December 15, 2021.
GASB 96, titled "Subscription-Based Information Technology Arrangements," was issued in
August of 2020. It addresses the accounting and financial reporting for subscription-based
information technology arrangements, including software as a service (SaaS) agreements.
Specifically, GASB 96 provides guidance on how governments should account for subscription-
based IT arrangements. It requires governments to recognize a right-to-use subscription asset and
a subscription liability for these arrangements, similar to the requirements for leases under
GASB 87. GASB 96 was effective for reporting periods beginning after June 15, 2022.
Both GASB 87 and GASB 96 represent significant changes in governmental accounting
standards, aiming to enhance transparency, comparability, and accountability in financial
reporting for leases and subscription-based IT arrangements. Compliance with these standards
requires careful tracking, management, and reporting of lease and subscription data, which
necessitates specialized software solutions such as those provided by DebtBook.
DISCUSSION:
In March of 2023, the City entered a one-year contract with DebtBook for debt, lease, and
subscription management software. The initial term of the contract was from June 5, 2023
through June 4, 2024. The contract with DebtBook has been instrumental in facilitating
3.A.6
Packet Pg. 77
compliance with GASB standards and ensuring efficient financial management. A contract
renewal is now sought to secure these critical services for an additional three years.
DebtBook offers comprehensive lease and subscription management services designed to
provide accurate tracking and recording of lease agreements and subscriptions in compliance
with GASB 87 and GASB 96. The software also generates lease amortization schedules and
calculates the values of lease liabilities and right-to-use assets. The software has assisted in
ensuring compliance with GASB standards and has streamlined lease and subscription
management processes.
The proposed contract extension with DebtBook is for an additional three years, commencing on
June 5, 2024, and concluding on June 4, 2027. The total contract value for the extended term is
$38,700, to be funded by the General Fund. Appropriation will be requested as part of the annual
budget approval process.
A sole source exception is permitted by Section 3.08.070(C)(1) of the San Jacinto Municipal
Code for this contract renewal. DebtBook offers specialized services tailored to governmental
entities, particularly in compliance with GASB standards. Continuity in utilizing DebtBook's
services is crucial to maintaining consistency in the accounting practices employed to prepare the
city's financial statements. Deviation from these established practices could introduce risks and
complexities into the financial reporting process. Furthermore, implementation costs and staff
resources would have to be dedicated to the selection of a different software provider.
Accordingly, it is most economical for the City to proceed with renewal of DebtBook’s contract
and to dispense with the procedures contained in Chapter 3.08 of the San Jacinto Municipal
Code.
FISCAL IMPACT:
Approval of this item will result in an average annual cost to the General Fund of $12,900.
Spending authority will be requested from the City Council annually as part of the budget
approval process.
ATTACHMENTS:
DebtBook Quote - San Jacinto CA FY25-27
3.A.6
Packet Pg. 78
DebtBook Quote
3/13/2024
San Jacinto, CA
San Jacinto, CA
San Jacinto, CA 92581
Prepared For:
Erika Gomez | Finance Director
egomez@sanjacintoca.gov
(951) 487-7330 ext. 389
Prepared By:
Carolyn Ball
Customer Success Manager
carolyn.ball@debtbook.com
Notice Address:
PO Box 667950
Charlotte, NC 28266
The Renewal Term under this Renewal Order Form is 3 year(s). The Application Services purchased under this Renewal Order Form
include the Products listed below. The Services include the Application Services, the Onboarding Services, the Support Services, and, if
applicable for any Product, the Implementation Services option indicated below.
Products
Description
2024 Tier 1 - Debt - 23DST1-2
DebtBook's debt management software-as-a-service application provided, if
applicable, to Customer through access to the Application Services.
2024 Tier 2 - Lease & Subscriptions - 23LSST2-2
DebtBook's Lease management software-as-a-service application provided,
if applicable, to Customer through access to the Application Services.
Product Bundle Total
Year 1
-
-
$12,300
Year 2
-
-
$12,900
Year 3
-
-
$13,500
Total Contract Value $38,700
1
3.A.6.a
Packet Pg. 79 Attachment: DebtBook Quote - San Jacinto CA FY25-27 (DebtBook Contract Renewal)
May 21, 2024
TO: City Council
REQUESTED BY: Stuart McKibbin, City Engineer
APPROVED BY: Robert A. Johnson, City Manager
SUBJECT: SB1 – Resolution No. 4025 - Adopting Fiscal Year 2024/25 Road
Maintenance and Rehabilitation Accoun
RECOMMENDATION:
Staff recommends that the City Council adopt Resolution No. 4025, approving the list of
projects using SB-1 Road Maintenance and Rehabilitation Account (RMRA) funding for Fiscal
Year 2024/25.
DISCUSSION:
On April 28, 2017, the Governor signed Senate Bill 1 (SB-1), the Road Repair and
Accountability Act of 2017, to address transportation funding shortfalls statewide, establishing
the Road Maintenance and Rehabilitation Account in the State Transportation Fund.
As part of SB-1, the Road Repair and Accountability Act, the local agencies are required to
provide Caltrans and the California Transportation Commission with a listing of proposed
projects planned for the upcoming fiscal year. The listing of projects must include a project
description, location/project limits, schedule, and estimated useful life. It must be adopted
through a resolution approved by the City Council at a public meeting.
The forecasted SB-1 RMRA funding for Fiscal Year 2024/25 (8th year of SB-1 funding) for
San Jacinto is $1,384,623. Based on this funding forecast, the Engineering Department has
prepared the attached Resolution No. 4025 that reflects the City’s top priorities and/or planned
improvements for FY 2024/25, in compliance with SB-1 mandate that states pavement
rehabilitation must be prioritized until the local agency can bring up the pavement condition to a
state of good condition, which is a Pavement Condition Index rating of 71-100.
According to the California Statewide Local Streets and Roads Needs Assessment 2020, the
City of San Jacinto Pavement Condition Index rating of 50-60 is at higher risk.
The local agencies are also required to provide a status report on the prior year projects adopted
by the City Council by December 1 of each year. The Engineering Department is responsible
for complying with all the reporting requirements and will submit the status report for FY
2024/25 by December 1, 2024.
3.A.7
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Based on the SB-1 requirements, the City Engineering Department has prepared the SB 1
RMRA Resolution No. 4025, recommending the following new project for implementation in
Fiscal Year 2024/25:
Project Title: Cottonwood Avenue Rehabilitation Between State Street and Palm Avenue
Project Description: Pavement Rehabilitation
Project Location: 2600-foot segment of Cottonwood Ave between State St and Palm Ave
Estimated Project Schedule: Construction start anticipated July 2025 and completed September
2025
Estimated Project Useful Life: 12 years
Project Title: Esplanade Avenue Rehabilitation Between State Street and San Jacinto
Avenue
Project Description: Pavement Rehabilitation
Project Location: 3900-foot segment of Esplanade Avenue between State Street and San Jacinto
Avenue
Estimated Project Schedule: Construction start anticipated September 2025 and completed
November 2025
Estimated Project Useful Life: 12 years
Project Title: Seventh Street Rehabilitation Between Lyon Avenue and Kirby Street
Project Description: Pavement Rehabilitation
Project Location: 2600-foot segment of Seventh Street between Lyon Avenue and Kirby Street
Estimated Project Schedule: Construction start anticipated October 2025 and completed
December 2025
Estimated Project Useful Life: 12 years
Project Title: Main Street Rehabilitation Between Ramona Expressway and Hewitt Street
Project Description: Pavement Rehabilitation
Project Location: 4200-foot segment of Main St between Ramona Expressway and Hewitt St
Estimated Project Schedule: Construction start anticipated November 2025 and completed
January 2026
Estimated Project Useful Life: 12 years
Projects carried over from Fiscal Year 2023/24 to FY 2024/25:
Project Title: STATE STREET IMPROVEMENTS FROM 9TH STREET TO
IDYLLWILD DRIVE STREET IMPROVEMENT PROJECT CIP#24-001
Project Description: Pavement Rehabilitation
Project Location: 8350-foot segment of State Street between Ninth Street and Idyllwild Drive
Estimated Project Schedule: Anticipated Start of Construction is July 8th, 2024. Estimated
Completion Date is November 15th, 2024.
Estimate Project Useful Life: 12 years
3.A.7
Packet Pg. 81
Project Title: Pavement Management System (CIP # CP-004)
Project Description: Creation of the City’s Pavement Management System
Project Location: Citywide
Estimated Project Schedule: December 2022
Estimated Project Useful Life: On-going updates after pavement management completion
FISCAL IMPACT:
There is no fiscal impact at this time.
ATTACHMENTS:
Resolution No. 4025 - SB 1 Project List
3.A.7
Packet Pg. 82
Resolution No. 4025
Page 1 of 5
RESOLUTION NO. 4025
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE )
CITY OF SAN JACINTO )
RESOLUTION ADOPTING A LIST OF PROJECTS FOR
FISCAL YEAR 2024-25 FUNDED BY SB 1: THE ROAD
REPAIR AND ACCOUNTABILITY ACT OF 2017
WHEREAS, Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017
(Chapter 5, Statutes of 2017) was passed by the Legislature and Signed into law by the
Governor in April 2017 to address the significant multi-modal transportation funding
shortfalls statewide; and
WHEREAS, SB 1 includes accountability and transparency provisions that will
ensure the residents of our City of San Jacinto are aware of the projects proposed for
funding in our community and which projects have been completed each fiscal year; and
WHEREAS, the City of San Jacinto must adopt by resolution a list of projects
proposed to receive fiscal year funding from the Road Maintenance and Rehabilitation
Account (RMRA), created by SB 1, which must include a description and the location of
each proposed project, a proposed schedule for the project’s completion, and the
estimated useful life of the improvement; and
WHEREAS, the City of San Jacinto, will receive an estimated $1,384,623 in RMRA
funding in Fiscal Year 2024-25 from SB 1; and
WHEREAS, this is the eighth year in which the City of San Jacinto is receiving
SB 1 funding and will enable the City of San Jacinto to continue essential road
maintenance and rehabilitation projects, safety improvements, repairing and replacing
aging bridges, and increasing access and mobility options for the traveling public that
would not have otherwise been possible without SB 1; and
WHEREAS, the City of San Jacinto has undergone a robust public process to
ensure public input into our community’s transportation priorities/the project list; and
WHEREAS, the City of San Jacinto used a Pavement Management System to
develop the SB 1 project list to ensure revenues are being used on the most high-priority
3.A.7.a
Packet Pg. 83 Attachment: Resolution No. 4025 - SB 1 Project List (SB1 – Resolution No. 4025 - Adopting Fiscal Year 2024/25 Road Maintenance and
Resolution No. 4025
Page 2 of 5
and cost-effective projects that also meet the community’s priorities for transportation
investment; and
WHEREAS, the funding from SB 1 will help the City of San Jacinto maintain and
rehabilitate high priority corridors and local roads throughout the City of San Jacinto this
year and additional similar projects into the future; and
WHEREAS, the 2020 California Statewide Local Streets and Roads Needs
Assessment found that the City of San Jacinto’s streets and roads are at “high -risk”
condition (Pavement Condition Index 50-60) and the SB1 RMRA revenues will help the
City of San Jacinto increase the overall quality of its road system to a “good” condition
(Pavement Condition Index 71-100) over the next decade; and
WHEREAS, the SB 1 project list and overall investment in our local streets and
roads infrastructure with a focus on basic maintenance and safety, investing in complete
streets infrastructure, and using cutting-edge technology, materials, and practices, will
have significant positive impacts locally, regionally, and statewide.
NOW, THEREFORE IT IS HEREBY RESOLVED, ORDERED, AND FOUND by the San
Jacinto City Council, State of California, as follows:
SECTION 1. The foregoing recitals are true and correct.
SECTION 2. The following list of newly proposed projects will be funded in part or
solely with Fiscal Year 2024-25 Road Maintenance and Rehabilitation Account
revenues:
• Project Title: Cottonwood Avenue Rehabilitation Between State Street
and Palm Avenue
• Project Description: Pavement Rehabilitation
• Project Location: 2600-foot segment of Cottonwood Avenue between
State Street and Palm Avenue
• Estimated Project Schedule: Construction anticipated July 2025 and
completed September 2024
• Estimated Project Useful Life: 12 years
• Project Title: Esplanade Avenue Rehabilitation Between State Street
and San Jacinto Avenue
• Project Description: Pavement Rehabilitation
• Project Location: 3900-foot segment of Esplanade Avenue between
State Street and Palm Avenue
• Estimated Project Schedule: Construction anticipated September 2025
and completed November 2025
• Estimated Project Useful Life: 12 years
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Packet Pg. 84 Attachment: Resolution No. 4025 - SB 1 Project List (SB1 – Resolution No. 4025 - Adopting Fiscal Year 2024/25 Road Maintenance and
Resolution No. 4025
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• Project Title: Seventh Street Rehabilitation Between Lyon Avenue and
Kirby Street
• Project Description: Pavement Rehabilitation
• Project Location: 2600-foot segment of Seventh Street between State
Street and Palm Avenue
• Estimated Project Schedule: Construction anticipated October 2025
and completed December 2025
• Estimated Project Useful Life: 12 years
• Project Title: Main Street Rehabilitation Between Ramona Expressway
and Hewitt Street
• Project Description: Pavement Rehabilitation
• Project Location: 4200-foot segment of Main Street between Ramona
Expressway and Hewitt Street
• Estimated Project Schedule: Construction anticipated November 2025
and completed January 2026
• Estimated Project Useful Life: 12 years
SECTION 3. The following previously proposed and adopted projects may also
utilize Fiscal Year 2024-25 Road Maintenance and Rehabilitation Account
revenues in their delivery. With the relisting of these projects in the adopted fiscal
year resolution, the City of San Jacinto is reaffirming to the public and the State
our intent to fund these projects with Road Maintenance and Rehabilitation
Account revenues:
• Project Title: STATE STREET IMPROVEMENTS FROM 9TH STREET TO
IDYLLWILD DRIVE STREET IMPROVEMENT PROJECT CIP#24-001
• Project Description: Pavement Rehabilitation
• Project Location: 8350-foot segment of State Street between Seventh Street
and Idyllwild Drive
• Estimated Project Schedule: Anticipated Start of Construction is July 8th,
2024. Estimated Completion Date is November 15th, 2024.
• Estimate Project Useful Life: 12 years
• Project Title: Pavement Management System (CIP # CP-004)
• Project Description: Creation of the City’s Pavement Management System
• Project Location: Citywide
• Estimated Project Schedule: On-going updates after pavement
management completion
• Estimated Project Useful Life: On-going updates after pavement
management completion
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Packet Pg. 85 Attachment: Resolution No. 4025 - SB 1 Project List (SB1 – Resolution No. 4025 - Adopting Fiscal Year 2024/25 Road Maintenance and
Resolution No. 4025
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SECTION 4. This Resolution shall take effect upon its adoption.
PASSED, APPROVED, and ADOPTED this 21st day of May 2024, by the following
vote:
AYES:
NAYS:
ABSENT:
ABSTAIN:
CITY OF SAN JACINTO:
_____________________________
Phil Ayala, Mayor
ATTEST:
_____________________________________
Julia Espinoza, City Clerk
APPROVED AS TO FORM:
BEST BEST & KRIEGER LLP
_____________________________________
Craig Hayes, City Attorney
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Resolution No. 4025
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CERTIFICATION
STATE OF CALIFORNIA)
COUNTY OF RIVERSIDE)
CITY OF SAN JACINTO)
I, Julia Espinoza, City Clerk of the City of San Jacinto, DO HEREBY CERTIFY that
the foregoing Resolution No. 4025 was passed, approved, and adopted at the
Regular Meeting of the San Jacinto City Council held on the 21st day of May
2024.
AYES:
NAYS:
ABSENT:
ABSTAIN:
WITNESS MY HAND AND OFFICIAL SEAL this 21st day of May 2024.
_________________________
Julia Espinoza, City Clerk
City of San Jacinto
3.A.7.a
Packet Pg. 87 Attachment: Resolution No. 4025 - SB 1 Project List (SB1 – Resolution No. 4025 - Adopting Fiscal Year 2024/25 Road Maintenance and
May 21, 2024
TO: City Council
REQUESTED BY: Erika Gomez, Finance Director
APPROVED BY: Robert A. Johnson, City Manager
SUBJECT: Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal
Year Ended June 30, 2023
RECOMMENDATION:
Staff recommends that the City Council receive and file the Annual Financial Report of the City
of San Jacinto for the fiscal year ended June 30, 2023, as well as the “SAS 114” Report, and the
“GAS” Report.
BACKGROUND:
An audit of financial transactions and internal controls is both legally required and mandated
under bond covenants. Audit activities were conducted by the firm Rogers, Anderson, Malody
& Scott, LLP (RAMS) at various times beginning in August 2023. Finance staff received a draft
of the report in May 2024, performed a review of the report, and completed the Management’s
Discussion and Analysis (MD&A).
DISCUSSION:
RAMS has rendered an unmodified opinion that the general purpose financial statements present
fairly, in all material respects, the financial position of the City of San Jacinto on June 30, 2023,
and the changes in financial position for the year then ended in conformity with accounting
principles generally accepted in the United States of America.
RAMS is also required, by professional standards, to provide certain information regarding the
audit process and its responsibilities under generally accepted auditing standards and
Government Auditing Standards. The attached “SAS 114” report communicates this
information.
RAMS is also required, by professional standards, to provide a report on internal control over
financial reporting on compliance and other matters based on an audit of financial statements
performed in accordance with Government Auditing Standards. Accordingly, the “GAS” report
is also presented.
Once received and filed, a copy of the Annual Financial Report will be available for download
on the City’s website.
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Packet Pg. 88
Staff recommends that the City Council receive and file the Annual Financial Report of the City
of San Jacinto for the fiscal year ended June 30, 2023, as well as the “SAS 114” Report and the
“GAS” Report.
FISCAL IMPACT:
This action has no fiscal impact.
ATTACHMENTS:
Financial Statements 2023
SAS 114
GAS Report
4.1
Packet Pg. 89
City of San Jacinto, California
ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 2023
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Packet Pg. 91 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Annual Financial Report
For the Year Ended June 30, 2023
Table of Contents
PAGE
Independent Auditor's Report 1
Management's Discussion and Analysis 4
Basic Financial Statements
Government-Wide Financial Statements
Statement of Net Position 12
Statement of Activities 13
Fund Financial Statements
Governmental Funds
Balance Sheet 15
Reconciliation of the Balance Sheet of Governmental Funds to the
Statement of Net Position 16
Statement of Revenues, Expenditures and Changes in Fund Balances 17
Reconciliation of the Statement of Revenues, Expenditures and Changes
in Fund Balances of Governmental Funds to the Statement of Activities 18
Proprietary Funds
Statement of Net Position 19
Statement of Revenues, Expenses and Changes in Net Position 20
Statement of Cash Flows 21
Fiduciary Funds
Statement of Fiduciary Net Position 22
Statement of Changes in Fiduciary Net Position 23
Notes to the Basic Financial Statements 24
Required Supplementary Information
Budgetary Comparison Schedules
General Fund 59
LLPD #2 60
Schedule of the City’s Proportionate Share of the Plan’s
Net Pension Liability and Related Ratios as of the
Measurement Date - Last 10 Years
Schedule of Plan Contributions - Last 10 Years
61
62
Non-Major Governmental Funds
Combining Balance Sheet - Non-major funds
Combining Statement of Revenues, Expenditures, and Changes in Fund
Balances - Non-major funds
63
70
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Independent Auditor’s Report
To the Honorable Mayor and Members of the City Council
of the City of San Jacinto
San Jacinto, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental
activities, the business-type activities, each major fund, and the
aggregate remaining fund information of the City of San Jacinto,
California (the City), as of and for the year ended June 30, 2023, and
the related notes to the financial statements, which collectively
comprise the City’s basic financial statements as listed in the table of
contents.
In our opinion, the financial statements referred to above present
fairly, in all material respects, the respective financial position of the
governmental activities, the business-type activities, each major fund,
and the aggregate remaining fund information of the City, as of June
30, 2023, and the respective changes in financial position and, where
applicable, cash flows thereof for the year then ended in accordance
with accounting principles generally accepted in the United States of
America.
Basis for Opinions
We conducted our audit in accordance with auditing standards
generally accepted in the United States of America (GAAS) and the
standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United
States. Our responsibilities under those standards are further
described in the Auditor’s Responsibilities for the Audit of the
Financial Statements section of our report. We are required to be
independent of the City and to meet our other ethical responsibilities,
in accordance with the relevant ethical requirements relating to our
audit. We believe that the audit evidence we have obtained is
sufficient and appropriate to provide a basis for our audit opinions.
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Emphasis of a Matter
As discussed in Note 1 of the financial statements, the City adopted the provisions of
Governmental Accounting Standards Board (GASB) Statement No. 96, Subscription Based
Information Technology Arrangements. Our opinions are not modified with respect to this matter.
Responsibilities of Management for the Financial Statements
The City’s management is responsible for the preparation and fair presentation of the financial
statements in accordance with accounting principles generally accepted in the United States of
America; and for the design, implementation, and maintenance of internal control relevant to the
preparation and fair presentation of financial statements that are free from material misstatement,
whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are
conditions or events, considered in the aggregate, that raise substantial doubt about the City’s
ability to continue as a going concern for twelve months beyond the financial statement date,
including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a
whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s
report that includes our opinions. Reasonable assurance is a high level of assurance but is not
absolute assurance and therefore is not a guarantee that an audit conducted in accordance with
GAAS will always detect a material misstatement when it exists. The risk of not detecting a material
misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve
collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Misstatements are considered material if there is a substantial likelihood that, individually or in the
aggregate, they would influence the judgment made by a reasonable user based on the financial
statements.
In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether
due to fraud or error, and design and perform audit procedures responsive to those risks.
Such procedures include examining, on a test basis, evidence regarding the amounts and
disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing
an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is
expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of
significant accounting estimates made by management, as well as evaluate the overall
presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the
aggregate, that raise substantial doubt about the City’s ability to continue as a going
concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other
matters, the planned scope and timing of the audit, significant audit findings, and certain internal
control–related matters that we identified during the audit.
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Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the required
supplementary information, such as management’s discussion and analysis and those schedules
as listed in the table of contents be presented to supplement the basic financial statements. Such
information is the responsibility of management and, although not a part of the basic financial
statements, is required by the Governmental Accounting Standards Board who considers it to be
an essential part of financial reporting for placing the basic financial statements in an appropriate
operational, economic, or historical context. We have applied certain limited procedures to the
required supplementary information in accordance with auditing standards generally accepted in
the United States of America, which consisted of inquiries of management about the methods of
preparing the information and comparing the information for consistency with management’s
responses to our inquiries, the basic financial statements, and other knowledge we obtained during
our audit of the basic financial statements. We do not express an opinion or provide any assurance
on the information because the limited procedures do not provide us with sufficient evidence to
express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the City’s basic financial statements. The supplementary information as listed
in the table of contents are presented for purposes of additional analysis and are not a required
part of the basic financial statements.
The supplementary information is the responsibility of management and was derived from and
relates directly to the underlying accounting and other records used to prepare the basic financial
statements. Such information has been subjected to the auditing procedures applied in the audit of
the basic financial statements and certain additional procedures, including comparing and
reconciling such information directly to the underlying accounting and other records used to
prepare the basic financial statements or to the basic financial statements themselves, and other
additional procedures in accordance with auditing standards generally accepted in the United
States of America. In our opinion, the supplementary information is fairly stated, in all material
respects, in relation to the basic financial statements as a whole.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated May 16,
2024 on our consideration of the City’s internal control over financial reporting and on our tests of
its compliance with certain provisions of laws, regulations, contracts, and grant agreements and
other matters. The purpose of that report is solely to describe the scope of our testing of internal
control over financial reporting and compliance and the results of that testing, and not to provide an
opinion on the effectiveness of internal control over financial reporting or on compliance. That
report is an integral part of an audit performed in accordance with Government Auditing Standards
in considering the City’s internal control over financial reporting and compliance.
San Bernardino, California
May 16, 2024
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Packet Pg. 96 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
Management’s Discussion and Analysis
4.1.a
Packet Pg. 97 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
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As management of the City of San Jacinto, we offer readers of the City of San Jacinto’s financial statements this
narrative overview and analysis of the financial activities of the City for the fiscal year ending June 30, 2023. We
encourage readers to consider the information presented here in conjunction with the City’s financial statements,
which follow this discussion.
FINANCIAL HIGHLIGHTS
Total assets and deferred outflows of resources of the City exceeded its liabilities and deferred inflows of
resources at the close of the most recent fiscal year by $168,944,974 (net position). Of this amount,
$28,692,968 represents unrestricted net position, which may be used to meet the government’s ongoing
obligations to citizens and creditors.
The City’s total net position increased by $14,707,860, from the prior fiscal year primarily due to increased
revenue generated by the City’s public utilities, and increased program revenues.
At the close of the current fiscal year, the City’s governmental funds reported combined fund balances of
$53,856,199, an increase of $8,613,820 in comparison with the prior year. Approximately 19.57 percent of
this amount ($10,539,958) is available for spending at the government’s discretion (unassigned fund
balance).
At the end of the current fiscal year, unrestricted fund balance (the total of the unassigned components of
fund balance) for the General Fund was $15,473,269, or approximately 64.53 percent of total General Fund
expenditures.
OVERVIEW OF THE FINANCIAL STATEMENTS
This annual report consists of four parts – Management’s Discussion and Analysis (this portion), the basic financial
statements, Required Supplementary Information, and optional combining statements for non-major governmental
funds. The basic financial statements include two kinds of statements that present different views of the City.
The government-wide financial statements provide both long-term and short-term information about the
City’s overall financial status, in a manner similar to private sector business.
Fund financial statements focus on individual parts of the City, reporting the City’s operations in more detail
than the government-wide financial statements.
Governmental fund statements tell how general government services, such as community
development, were financed in the short-term as well as what remains for future spending.
Proprietary fund statements offer short-term and long-term financial information about the activities the
City operates like businesses, such as utility services.
Fiduciary fund statements provide information about financial relationships in which the City acts solely
as a trustee or agent for the benefit of others, to whom the resources belong.
Statements
Management'sDiscussion
and
Components of the Financial Section
Statements
Financial
Statements Statements Financial
Financial
Analysis
Basic
DetailSummary
RequiredSupplementaryInformation
Notesto theGovernment-wide Fund
Financial
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Packet Pg. 98 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
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The financial statements also include notes that explain some of the information in the financial statements and
provide more detailed data. The statements are followed by a comparison of actual results with the original and
final amended budget for the general fund and each major special revenue fund with an annually adopted budget.
In addition to these required elements, we have included combining statements that provide details about our non-
major governmental funds, which are presented in total in a column in the basic financial statements.
Government-wide Financial Statements
The government-wide statements report information about the City as a whole using accounting methods similar to
those used by private-sector companies. The statement of net position includes all of the City’s assets and liabilities.
All current year revenues and expenses are reported in the statement of activities regardless of when cash is
received or paid.
The two government-wide statements report the City’s net position and how they have changed during the fiscal
year. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial
health of the City is improving or deteriorating.
The government-wide financial statements of the City are divided as follows:
Governmental activities – All of the City’s basic services are included here, such as police, fire, engineering,
streets, parks and recreation, history preservation, community development, redevelopment and general
government. Taxes and state and federal grants finance most of these activities.
Business-type activities – The City’s utility services provided are funded by customer fees.
Fund Financial Statements
A fund is a group of related accounts that is used to maintain control over resources that have been segregated for
specific activities or objectives. Fund financial statements provide more detailed information about the City’s largest
funds, not the City as a whole.
The City has three types of funds:
Governmental funds – All of the City’s basic services are included in governmental funds, which focus on
(1) short-term inflows and outflows of spendable resources, and (2) the remaining year-end balances
available for spending. Because this information does not encompass the additional long-term focus of the
government-wide statements, reconciliations that explain the relationship (or differences) between
governmental funds and governmental activities follow each of the governmental funds statements.
Proprietary funds – Services for which customer fees are intended to finance the costs of operations are
generally reported in proprietary funds. Proprietary funds financial statements, like the government-wide
statements, provide both long-term and short-term financial information.
Enterprise funds are used to report the same functions presented as business-type activities in the
government-wide financial statements.
Internal service funds report activities that provide services for the City’s other programs and activities,
such as the City’s self-insurance arrangements.
Fiduciary funds – The City is the trustee for certain assessment and community facilities district funds. It is
also responsible for other trust account assets, which because of trust agreements, can be used only for
the trust beneficiaries. The City is responsible for ensuring that the assets reported in these funds are used
for their intended purposes. All of the City’s fiduciary activities are reported in a separate statement of
fiduciary net position. We exclude these activities from the City’s government-wide financial statements
because the City cannot use these assets to finance its operations.
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Packet Pg. 99 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
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FINANCIAL ANALYSIS OF THE GOVERNMENT-WIDE STATEMENTS
The government-wide financial statements provide long-term and short-term information about the City’s overall
financial condition. This analysis addresses the financial statements of the City as a whole.
City of San Jacinto
Government-wide Financial Statements - Summary of Net Position
As of June 30, 2023 and 2022
(in thousands)
2023 2022 2023 2022 2023 2022
Cash and investments, unrestricted 70,176$ 57,126$ 8,723$ 7,327$ 78,899$ 64,453$ 22.4%
Current and other assets 15,493 15,651 5,291 3,207 20,784 18,858 10.2%
Capital assets, net 102,086 102,218 12,766 11,617 114,852 113,835 0.9%
Total assets 187,755 174,995 26,780 22,151 214,535 197,146 8.8%
Deferred outflows of resources 5,075 2,404 1,160 575 6,235 2,979 109.3%
Long-term liabilities 4,649 4,465 3,421 3,758 8,070 8,223 -1.9%
Other liabilities 38,198 27,674 4,306 3,611 42,504 31,285 35.9%
Total liabilities 42,847 32,139 7,727 7,369 50,574 39,508 28.0%
Deferred Inflows of Resources 209 5,211 1,042 1,169 1,251 6,380 -80.4%
Net position:
Net investment in capital assets 98,284 98,558 9,513 7,979 107,797 106,537 1.2%
Restricted 32,455 29,204 - - 32,455 29,204 11.1%
Unrestricted 19,035 12,287 9,658 6,209 28,693 18,496 55.1%
Total net position 149,774$ 140,049$ 19,171$ 14,188$ 168,945$ 154,237$ 9.5%
Governmental
Activities
Business-type
Activities
Total Primary
Government Total Percent
Change
Net position represents the difference between the City’s resources and its obligations. At June 30, 2023, the largest
portion of the City’s total net position, approximately 64.47 percent, reflects the investment in capital assets less
related debt outstanding used to acquire the capital assets. These capital assets are used by the City to provide
services to the citizens. Additional capital asset information can be found in the Capital Asset and Debt
Administration sections of the MD&A. Restricted net position represents amounts that must be used in accordance
with external restrictions. The unrestricted balance of net position may be used at the City’s discretion.
The net position of our business-type activities increased by 35.12 percent to $19,170,609, and the City generally
can only use this net position to finance the continuing operations of the business-type activities.
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Packet Pg. 100 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
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City of San Jacinto
Government-wide Financial Statements - Changes in Net Position
For the year ended June 30, 2023 and 2022
(in thousands)
Total
Percent
2023 2022 2023 2022 2023 2022 Change
Revenues
Program revenues:
Charges for services 14,200$ 12,575$ 31,062$ 22,355$ 45,262$ 34,930$ 29.6%
Operating grants and
contributions 10,517 8,604 - - 10,517 8,604 22.2%
Capital grants and contributions 7,824 6,711 - - 7,824 6,711 16.6%
General revenues:
Property taxes/property tax in-lieu 8,769 7,820 - - 8,769 7,820 12.1%
Transient occupancy taxes 43 20 - - 43 20 115.0%
Franchise taxes 2,806 2,554 - - 2,806 2,554 9.9%
Sales taxes 12,253 11,989 - - 12,253 11,989 2.2%
Other taxes 218 224 - - 218 224 -2.7%
Other 1,234 (752) (573) 8 661 (744) -188.8%
Total revenues 57,864 49,745 30,489 22,363 88,353 72,108 22.5%
Expenses
Governmental activities:
General government 3,227 3,208 - - 3,227 3,208 0.6%
Public safety 23,161 19,181 - - 23,161 19,181 20.7%
Public works 10,464 11,788 - - 10,464 11,788 -11.2%
Community development 9,933 9,577 - - 9,933 9,577 3.7%
Culture and leisure 1,171 720 - - 1,171 720 62.6%
Interest on long-term debt 182 144 - - 182 144 26.4%
Business-type activities:
Water - - 5,251 4,803 5,251 4,803 9.3%
Sewer - - 1,452 1,453 1,452 1,453 -0.1%
Power - - 18,804 15,782 18,804 15,782 19.1%
Non-major - - - - - - 100.0%
Total expenses 48,138 44,618 25,507 22,038 73,645 66,656 10.5%
Increase (decrease) in net position 9,726$ 5,127$ 4,982$ 325$ 14,708$ 5,452$ 169.8%
Governmental
Activities Activities
Business-type Total Primary
Government
Revenue
The City’s total revenue, excluding transfers, was $88,351,512 for the year ended June 30, 2023. Revenue from
governmental activities, excluding transfers, totaled $57,186,860 and revenue from business-type activities totaled
$31,164,652, excluding transfers. During 2023, capital grants and contributions, restricted to the construction of
capital assets, comprised 8.86 percent of the total revenue of the City, taxes and other general revenues provided
28.01 percent of the total revenue of the City, and charges for services and operating grants and contributions
provided 63.13 percent of the total revenue of the City.
Most of the Governmental Activities revenues remained stable from 2022 to 2023, while revenue from Business-
type Activities increased more significantly due to greater charges for services.
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Packet Pg. 101 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
-8-
Expenses
The City’s expenses totaled $73,643,632 for the year. Governmental activity expenses totaled $48,137,053, or
65.36 percent of total expenses. Business-type activities incurred $25,506,579 of expenses during the year, or
34.64 percent of total expenses.
The City's expenses increased between 2022 and 2023 mainly due to the increasing costs of public safety contracts.
Governmental Activities
The following table shows the cost of each of the City’s major programs and the net cost of the programs. Net cost
is the total cost less fees and other direct revenue generated by the activities and reflects the financial burden that
was placed on the City’s taxpayers by each of the programs.
City of San Jacinto
Government-wide Financial Statements - Net Cost of Governmental Activities
For the year ended June 30, 2023 and 2022
(in thousands)
Percent Percent
2023 2022 Change 2023 2022 Change
General government 3,227$ 3,208$ 0.6% (644)$ 225$ -386.2%
Public safety 23,161 19,181 20.7% 14,176 10,388 36.5%
Public works 10,464 11,788 -11.2% 4,465 6,861 -34.9%
Community development 9,933 9,577 3.7% (3,753) (1,611) 133.0%
Culture and leisure 1,171 720 62.6% 1,171 720 62.6%
Total 47,956$ 44,474$ 7.8% 15,415$ 16,583$ -7.0%
of Services
Total Cost
of Services
Net Cost
The cost for all governmental activities this year was $47,955,321, not including interest expense of $181,732. The
City’s taxpayers paid for approximately 50.23 percent of these costs. Fees, grants and contributions funded the
balance of the costs of governmental activities.
Business-type Activities
Charges for services of the City’s business-type activities totaled $31,061,918. Expenses of business-type activities
were $25,506,579. Capital grants and contributions were not received in the water, solid waste, sewer, and power
activities to finance capital improvements. The costs of capital improvements are reported as capital assets in the
statement of net position, rather than as expenses in the statement of activities.
FINANCIAL ANALYSIS OF THE FUND STATEMENTS
The City uses fund accounting to assure and demonstrate compliance with finance-related legal requirements. The
fund financial statements focus on individual parts of the City’s government, reporting the City’s operations in more
detail than the government-wide financial statements.
The City’s governmental funds provide information on near-term inflows, outflows and balances of spendable
resources. The City’s governmental funds reported combined fund balances at June 30, 2023 of $53,856,199, an
increase of $8,613,820 from the previous fiscal year. Within the change of combined fund balances, the General
Fund increased by $4,906,071, due to sustained revenue growth overall, including particularly strong growth in
sales and property taxes, and one-time grants and contributions.
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Packet Pg. 102 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
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City of San Jacinto
Fund Financial Statements - Fund Balances
As of June 30, 2023 and 2022
(in thousands)
Percent
2023 2022 Change
Nonspendable:
Prepaids $ 181 $ 159 13.84%
Advances receivable 8,410 6,716 100.00%
Land held for resale 340 343 0.00%
Total nonspendable fund balances 8,931 7,218 23.73%
Restricted:
Special revenue funds 32,826 29,109 12.77%
Total restricted fund balances 32,826 29,109 12.77%
Assigned:
Capital projects funds 1,559 1,569 -0.64%
Total assigned fund balances 1,559 1,569 -0.64%
Unassigned:
General Fund 15,473 12,290 25.90%
Special revenue funds (4,504) (4,652) -3.18%
Capital projects funds (429) (292) 100.00%
Total unassigned fund balances 10,540 7,346 43.48%
Total fund balance $ 53,856 $ 45,242 19.04%
General Fund Budgetary Highlights
Over the course of the year, the City revised the City budget with adjustments for revenue and expenditure
appropriations approved after the original budget was adopted.
Certain capital project appropriations originally budgeted but not expended in fiscal year 2022 were re-appropriated
in 2023 as part of the City’s capital budget.
After taking into account these adjustments, actual expenditures were ($375,760) over the final budget amounts.
Resources available for appropriation were $1,002,408 over the final budgeted amount, primarily due to receipt of
more one-time contributions than anticipated.
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Packet Pg. 103 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
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CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets
As of June 30, 2023, the City had invested $114,851,447 in a broad range of capital assets, including police and
fire equipment, buildings, parks and park improvements, roads, bridges, and water, solid waste and sewer utility
systems.
City of San Jacinto
Capital Assets
As of June 30, 2023 and 2022
(net of depreciation, in thousands)
2023 2022 2023 2022 2023 2022
Capital assets not being depreciated:
Land and improvements 5,800$ 5,800$ 55$ 55$ 5,855$ 5,855$
Construction in progress 11,728 8,375 2,070 48 13,798 8,423
Depreciable/amortizable capital assets,
net of accumulated depreciation/amortization:
Buildings and system 3,936 4,107 3,144 3,278 7,080 7,385
Machinery and equipment 2,783 1,417 3,561 3,793 6,344 5,210
Improvements other than buildings 2,159 2,343 3,809 4,278 5,968 6,621
Infrastructure 75,053 79,745 - - 75,053 79,745
Right-to-use assets 627 431 127 165 754 596
Total 102,086$ 102,218$ 12,766$ 11,617$ 114,852$ 113,835$
Activities
Business-type
Activities Total
Governmental
This year’s major capital asset additions included:
Government-wide, governmental activities:
The addition of a new fire engine at a cost of approximately $828,000.
Additions to Construction in progress of approximately $3.4 million, including approximately $2.3 million for
the Mountain Avenue Pavement Rehabilitation Project.
Significant capital asset additions for business type activities included additions to Construction in progress of
approximately $2.0 million, including approximately $1.8 million for the construction of a new well.
More detailed information about the City’s capital assets is presented in Note 4 to the financial statements.
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Packet Pg. 104 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Management’s Discussion and Analysis
For the Year Ended June 30, 2023
-11-
Long-term Liabilities
At June 30, 2023, the City had $8,069,538 in long-term liabilities outstanding. More detailed information about the
City’s total long-term liabilities is presented in Note 6 to the financial statements.
City of San Jacinto
Outstanding Liabilities
As of June 30, 2023 and 2022
(in thousands)
2023 2022 2023 2022 2023 2022
Special assessment debt with
government commitment,
including unpaid interest 1,084$ 1,084$ -$ -$ 1,084$ 1,084$
Loans payable - direct borrowing 1,801 1,925 3,044 3,300 4,845 5,225
Lease and subscription liabilities 740 651 211 349 951 1,000
Claims and judgments 429 325 - - 429 325
Compensated absences 595 480 166 109 761 589
Total 4,649$ 4,465$ 3,421$ 3,758$ 8,070$ 8,223$
Activities Activities Total
Governmental Business-type
ECONOMIC FACTORS AND NEXT YEAR’S BUDGET
Since “the Great Recession,” the City has seen significant improvements in economic trends. Despite the economic
turmoil caused by the COVID-19 pandemic, the City’s limited categories of revenue (such as not having tourism,
hospitality and entertainment industries) helped minimize the economic effects on the City. Residential development
and home sales have increased dramatically to their best numbers in years. Commercial development is strong as
well, with several high-profile projects moving forward. Public safety costs continue to increase, although at a slower
rate than previously due to the County’s cost-minded Sheriff. Meanwhile, the City continues to focus on potential
commercial growth, economic development, and attracting the businesses desirable to the residents of the City.
The City also placed a transactional-use tax measure (Measure V) on the November 2020 ballot, passing with 69
percent approval. This measure has provided a sustained increase in revenue, which has helped the City increase
its public safety staffing and undertake much needed projects. However, the United States is encountering its
highest levels of inflation in four decades, which is anticipated to significantly affect operating costs and limit the
use of this new revenue stream to only the most essential services.
The General Fund budget for 2022-2023 appropriates $33,159,532, in operating and capital expenditures, an
increase of 19.37 percent from the prior year.
CONTACTING THE CITY’S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, taxpayers, customers, investors and creditors with a general
overview of the City’s finances, and to demonstrate the City’s accountability for the money it receives. If you have
questions about this report or need additional financial information, contact the City of San Jacinto Department of
Finance, Accounting Division, PO Box 488, San Jacinto, California 92581, or visit the City’s web page at
www.sanjacintoca.gov.
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Basic Financial Statements
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Packet Pg. 108 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
Government-Wide Financial Statements
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Packet Pg. 110 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Statement of Net Position
June 30, 2023
The accompanying notes are an integral part of these financial statements.
-12-
Governmental Business-Type
Activities Activities Total
ASSETS
Cash and investments 70,176,479$ 8,722,710$ 78,899,189$
Pension trust cash and investments 1,000,000 - 1,000,000
Cash and investments with fiscal agents, restricted 70,510 - 70,510
Receivables, net:
Accounts 1,571,703 6,995,485 8,567,188
Interest 709,728 - 709,728
Taxes 1,623,325 - 1,623,325
Notes receivable 3,085,155 - 3,085,155
Due from other governments 3,104,304 - 3,104,304
Deposits with others 1,084,349 - 1,084,349
Prepaids 284,125 218,150 502,275
Internal balances 2,593,333 (2,593,333) -
Inventories 26,707 671,415 698,122
Land held for resale 339,807 - 339,807
Capital assets:
Land and construction in progress 17,527,538 2,125,712 19,653,250
Other capital assets, net of depreciation 84,558,036 10,640,161 95,198,197
Total assets 187,755,099 26,780,300 214,535,399
DEFERRED OUTFLOWS OF RESOURCES
Loss on retirement of bonds - 2,173 2,173
Pension related 5,075,142 1,157,535 6,232,677
Total deferred outflows of resources 5,075,142 1,159,708 6,234,850
LIABILITIES
Accounts payable and accrued liabilities 9,294,941 2,052,603 11,347,544
Accrued wages 176,362 42,969 219,331
Accrued interest payable 7,975 42,141 50,116
Due to other governments 157,555 - 157,555
Retention payable 175,968 - 175,968
Deposits payable 7,542,103 436,370 7,978,473
Unearned revenues 8,181,461 19,440 8,200,901
Noncurrent liabilities:
Due within one year 712,903 331,458 1,044,361
Due in more than one year 3,935,763 3,089,414 7,025,177
Net pension liability 12,661,801 1,712,610 14,374,411
Total liabilities 42,846,832 7,727,005 50,573,837
DEFERRED INFLOWS OF RESOURCES
Pension related 209,044 1,042,394 1,251,438
NET POSITION
Net investment in capital assets 98,284,186 9,513,168 107,797,354
Restricted for:
Public safety 862,564 - 862,564
Public works 18,083,127 - 18,083,127
Community development 373,964 - 373,964
Culture and leisure 12,854,953 - 12,854,953
Capital asset financing 280,044 - 280,044
Unrestricted 19,035,527 9,657,441 28,692,968
Total net position 149,774,365$ 19,170,609$ 168,944,974$
Primary Government
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Packet Pg. 112 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Statement of Activities
For the Year Ended June 30, 2023
The accompanying notes are an integral part of these financial statements.
-13-
Operating Capital
Charges for Contributions Contributions
Functions/Programs Expenses Services and Grants and Grants
Primary government
Governmental activities:
General government 3,226,639$ -$ 3,870,603$ -$
Public safety 23,161,217 8,397,663 587,270 -
Public works 10,463,713 202,128 4,198,854 1,598,163
Community development 9,932,732 5,599,941 1,860,330 6,225,590
Culture and leisure 1,171,020 - - -
Interest on long-term debt 181,732 - - -
Total governmental activities 48,137,053 14,199,732 10,517,057 7,823,753
Business-type activities:
Water 5,250,889 9,222,013 - -
Sewer 1,452,086 1,399,187 - -
Power 18,803,604 20,440,718 - -
Total business-type activities 25,506,579 31,061,918 - -
Total 73,643,632$ 45,261,650$ 10,517,057$ 7,823,753$
General revenues:
Taxes:
Property tax, levied for general purpose
Property tax in-lieu of motor vehicle
Transient occupancy taxes
Franchise tax
Sales tax
Other taxes
Unrestricted investment earnings
Gain (loss) on sale of capital assets
Other
Transfers
Total general revenues
Change in net position
Net position, beginning of year
Net position, end of year
Program Revenues
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Continued
-14-
Governmental Business-Type
Activities Activities Total
643,964$ -$ 643,964$
(14,176,284) - (14,176,284)
(4,464,568) - (4,464,568)
3,753,129 - 3,753,129
(1,171,020) - (1,171,020)
(181,732) - (181,732)
(15,596,511) - (15,596,511)
- 3,971,124 3,971,124
- (52,899) (52,899)
- 1,637,114 1,637,114
- 5,555,339 5,555,339
(15,596,511) 5,555,339 (10,041,172)
3,886,679 - 3,886,679
4,881,991 - 4,881,991
42,679 - 42,679
2,806,088 - 2,806,088
12,253,279 - 12,253,279
217,665 - 217,665
127,214 102,734 229,948
8,100 - 8,100
422,623 - 422,623
675,924 (675,924) -
25,322,242 (573,190) 24,749,052
9,725,731 4,982,149 14,707,880
140,048,634 14,188,460 154,237,094
149,774,365$ 19,170,609$ 168,944,974$
Net Revenue (Expense) and Change in Net Position
Primary Government
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Fund Financial Statements
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Packet Pg. 116 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Balance Sheet – Governmental Funds
June 30, 2023
The accompanying notes are an integral part of these financial statements.
-15-
Special Revenue
Fund
General LLPD#2
City Capital
Projects
TUMF Capital
Projects
Total Non-Major
Governmental
Funds
Total
Governmental
Funds
ASSETS
Cash and investments 29,469,717$ 9,866,769$ 10,408,230$ -$ 20,030,351$ 69,775,067$
Pension trust cash and investments 1,000,000 - - - - 1,000,000
Restricted cash with fiscal agent 70,510 - - - - 70,510
Receivables, net:
Accounts 1,140,887 - - - 299,618 1,440,505
Interest 436,924 - - - 272,804 709,728
Taxes and assessments 241,003 54,647 - - 1,327,675 1,623,325
Notes 120,000 - - - 2,965,155 3,085,155
Inventory 26,707 - - - - 26,707
Prepaids 154,141 - 274 - 3,331 157,746
Deposits 38,000 - - - - 38,000
Due from other governments 2,541,616 - - - 562,688 3,104,304
Due from other funds 3,651,184 - - - - 3,651,184
Advances receivable 8,251,932 154,980 - - 4,123,916 12,530,828
Land held for resale - - - - 339,807 339,807
Total assets 47,142,621$ 10,076,396$ 10,408,504$ -$ 29,925,345$ 97,552,866$
LIABILITIES
Accounts payable 7,154,899$ 139,416$ 631,094$ -$ 1,307,414$ 9,232,823$
Accrued payroll 164,489 - - - 3,027 167,516
Deposits payable 7,542,103 - - - - 7,542,103
Retention payable - - 175,968 - - 175,968
Due to other governments 13,427 - - - 144,128 157,555
Due to other funds - - - 428,699 581,815 1,010,514
Unearned revenue 8,164,794 - - - 16,667 8,181,461
Advances payable - - 9,601,442 - 2,929,386 12,530,828
Total liabilities 23,039,712 139,416 10,408,504 428,699 4,982,437 38,998,768
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 126,350 - - - 4,571,549 4,697,899
FUND BALANCES
Nonspendable 8,432,780 154,980 274 - 343,138 8,931,172
Restricted 70,510 9,782,000 - - 22,973,224 32,825,734
Assigned - - - - 1,559,335 1,559,335
Unassigned 15,473,269 - (274) (428,699) (4,504,338) 10,539,958
Total fund balances (deficit) 23,976,559 9,936,980 - (428,699) 20,371,359 53,856,199
Total liabilities, deferred inflows
of resources and fund balances 47,142,621$ 10,076,396$ 10,408,504$ -$ 29,925,345$ 97,552,866$
Capital Projects Funds
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Packet Pg. 118 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Position
June 30, 2023
The accompanying notes are an integral part of these financial statements.
-16-
Fund balance of governmental funds 53,856,199$
Amounts reported for governmental activities in
the Statement of Net Position are different because:
Net investment in capital assets have not been included
as financial resources in governmental funds.
Capital assets not being depreciated 17,527,538
Capital assets being depreciated 220,497,212
Accumulated depreciation/amortization (135,939,176)
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) are reported in the Statement
of Net Position.
Compensated absences (594,751)
Special assessment debt and unmatured interest (1,084,259)
Lease liabilities (425,851)
Subscription liabilities (313,929)
Loans payable (1,801,381)
Accrued interest payable (7,975)
Net pension liability (12,661,801)
Unavailable revenue balances relating to various accounts and loans receivable are not
reported as unavailable revenue in the Statement of Net Position since recognition is
not based upon measurable and available criteria.
Revenue not received by the recognition period 39,412
Low and moderate housing loans receivable 3,372,099
Accrued interest on low and moderate housing loans 202,129
Special assessments receivable 1,084,259
Pension related deferred outflows and inflows of resources in governmental activities
are not financial resources and, therefore, are not reported in the governmental funds.
Deferred outflows of resources - pension related items 5,075,142
Deferred inflows of resources - pension related items (209,044)
Internal Service Funds are used by management to charge costs of certain
activities on individual funds. The assets and liabilities of the Internal Service
Funds must be added to the Statement of Net Position since revenue recognition
is not based upon measurable and available criteria.
Fund Net Position of Internal Service Funds 1,158,542
Net position of governmental activities 149,774,365$
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Packet Pg. 119 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Statement of Revenues, Expenditures and Changes in Fund Balances
- Governmental Funds
For the Year Ended June 30, 2023
The accompanying notes are an integral part of these financial statements.
-17-
Special
Revenue Fund
General LLPD#2
City Capital
Projects
TUMF Capital
Projects
Total Non-Major
Governmental
Funds
Total
Governmental
Funds
REVENUES
Taxes 18,653,656$ -$ -$ -$ 672,579$ 19,326,235$
Assessments - 4,930,063 - - 5,233,825 10,163,888
Licenses and permits 2,798,341 - - - - 2,798,341
Fines and forfeitures 377,417 - - - 640,894 1,018,311
Development fees 348,004 - - - 2,621,457 2,969,461
Intergovernmental 6,810,547 - - - 4,976,242 11,786,789
Charges for services 3,760,380 - - - - 3,760,380
Investment earnings 109,885 118,008 - - 307,767 535,660
Other/overhead allocations 4,939,191 - - - 251,586 5,190,777
Total revenues 37,797,421 5,048,071 - - 14,704,350 57,549,842
EXPENDITURES
Current:
General government 3,600,073 - - - 38,013 3,638,086
Public safety 18,662,106 - - - 3,988,295 22,650,401
Public works 3,179,145 - - - 2,288,111 5,467,256
Community development 5,632,553 4,072,382 - - 392,297 10,097,232
Culture and leisure 229,110 - - - 955,647 1,184,757
Capital outlay 1,893,662 - 4,360,652 - 236,569 6,490,883
Debt service:
Principal 225,690 - - - - 225,690
Interest 112,953 - - - 69,330 182,283
Total expenditures 33,535,292 4,072,382 4,360,652 - 7,968,262 49,936,588
Excess (deficiency) of revenues
over (under) expenditures 4,262,129 975,689 (4,360,652) - 6,736,088 7,613,254
OTHER FINANCING SOURCES (USES)
Proceeds from sale of property 8,100 - - - - 8,100
Subscription acquisition 386,403 - - - - 386,403
Transfers in 1,314,374 - 4,360,652 - 224,270 5,899,296
Transfers out (1,064,935) (21) - (136,279) (4,091,998) (5,293,233)
Total other financing sources (uses) 643,942 (21) 4,360,652 (136,279) (3,867,728) 1,000,566
Net change in fund balances 4,906,071 975,668 - (136,279) 2,868,360 8,613,820
Fund balances (deficit), beginning of year 19,070,488 8,961,312 - (292,420) 17,502,999 45,242,379
Fund balances (deficit), end of year 23,976,559$ 9,936,980$ -$ (428,699)$ 20,371,359$ 53,856,199$
Capital Projects Funds
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Packet Pg. 121 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund
Balances of Governmental Funds to the Statement of Activities
For the Year Ended June 30, 2023
The accompanying notes are an integral part of these financial statements.
-18-
Net change in fund balances - total governmental funds 8,613,820$
Amounts reported for governmental activities in the Statement of Activities
are different because:
Governmental funds report capital outlays as expenditures. However, in the
Statement of Activities, the cost of those assets are allocated over their estimated
useful lives as depreciation expense or allocated to the appropriate functional
expense when the cost is below the capitalization threshold. Additionally, capital
contributions are reported as program revenues in the Statement of Activities.
This activity is reconciled as follows:
Cost of assets capitalized less disposals 5,524,893
Depreciation expense (5,657,112)
Revenues in the Statement of Activities that do not provide current financial
resources are not reported as revenues in the fund. (371,082)
Long-term debt proceeds provide current financial resources to Governmental
Funds, but issuing debt increases long-term liabilities in the Government-Wide
Statement of Net Position. Principal repayments of long-term debt are
expenditures/uses in the Governmental Funds, but they reduce long-term
liabilities in the Government-Wide Statement of Net Position.
Repayments:
2018 street light financing 123,238
Lease liabilities 225,574
Subscription liabilities 72,474
Issuance:
Subscription acquisition (386,403)
Some expenses reported in the Statement of Activities do not require the use of
current financial resources, and therefore, are not reported as expenditures in the
governmental funds.
Change in compensated absences (115,048)
Change in accrued interest payable 551
Pension expense net of adjustments 1,435,870
Internal Service Funds are used by management to charge the cost of insurance
to individual funds. The net revenue of the Internal Service Funds are reported
with governmental activities. 258,956
Change in net position of governmental activities 9,725,731$
4.1.a
Packet Pg. 122 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Statement of Net Position – Proprietary Funds
June 30, 2023
The accompanying notes are an integral part of these financial statements.
-19-
Governmental
Activities
Water Sewer Power Total
Internal Service
Fund
ASSETS
Current assets:
Cash and investments 6,079,094$ 2,643,616$ -$ 8,722,710$ 401,412$
Receivables, net:
Accounts 970,149 356,021 5,669,315 6,995,485 131,198
Deposits with others - - - - 1,046,349
Inventories 671,415 - - 671,415 -
Prepaid expenses 7,853 7,122 203,175 218,150 126,379
Total current assets 7,728,511 3,006,759 5,872,490 16,607,760 1,705,338
Non-current assets:
Capital assets:
Land 55,222 - - 55,222 -
Construction in progress 2,044,876 25,614 - 2,070,490 -
Building and system 6,677,062 31,301 - 6,708,363 -
Machinery and equipment 6,851,219 1,073,938 14,564 7,939,721 -
Improvements other than buildings 6,017,823 3,824,233 - 9,842,056 -
Right-to-use assets 190,812 25,666 - 216,478 -
Less accumulated depreciation/amorization (11,273,496) (2,788,107) (4,854) (14,066,457) -
Total non-current assets 10,563,518 2,192,645 9,710 12,765,873 -
Total assets 18,292,029 5,199,404 5,882,200 29,373,633 1,705,338
DEFERRED OUTFLOWS OF RESOURCES
Loss on retirement of bonds 2,173 - - 2,173 -
Pension related 771,690 385,845 - 1,157,535 -
Total deferred outflows of resources 773,863 385,845 - 1,159,708 -
LIABILITIES
Current liabilities:
Accounts payable 397,964 451,800 1,202,839 2,052,603 62,118
Accrued wages 26,842 14,084 2,043 42,969 8,846
Accrued interest 42,141 - - 42,141 -
Deposits payable 436,370 - - 436,370 -
Due to other funds - - 2,593,333 2,593,333 47,337
Unearned revenue - - 19,440 19,440 -
Long term liabilities, current portion 218,387 109,486 3,585 331,458 -
Total current liabilities 1,121,704 575,370 3,821,240 5,518,314 118,301
Non-current liabilities:
Claims payable - - - - 428,495
Long term liabilities, net of current portion 3,049,751 30,123 9,540 3,089,414 -
Net pension liability 861,881 850,729 - 1,712,610 -
Total non-current liabilities 3,911,632 880,852 9,540 4,802,024 428,495
Total liabilities 5,033,336 1,456,222 3,830,780 10,320,338 546,796
DEFERRED INFLOWS OF RESOURCES
Pension related 974,789 67,605 - 1,042,394 -
NET POSITION
Net investment in capital assets 7,321,910 2,181,548 9,710 9,513,168 -
Unrestricted 5,735,857 1,879,874 2,041,710 9,657,441 1,158,542
Total net position 13,057,767$ 4,061,422$ 2,051,420$ 19,170,609$ 1,158,542$
Business-type Activities
Enterprise Funds
4.1.a
Packet Pg. 123 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Statement of Revenues, Expenses and Changes in Net Position – Proprietary Funds
For the Year Ended June 30, 2023
The accompanying notes are an integral part of these financial statements.
-20-
Governmental
Activities
Water Sewer Power Total
Internal Service
Fund
OPERATING REVENUES
Sales and charges for services 6,814,775$ 1,327,147$ 19,213,708$ 27,355,630$ 2,036,741$
Miscellaneous/sale of ground water 2,407,238 72,040 1,227,010 3,706,288 7,196
Total operating revenues 9,222,013 1,399,187 20,440,718 31,061,918 2,043,937
OPERATING EXPENSES
Personnel services 822,822 471,256 68,941 1,363,019 319,599
Employee benefits 189,506 118,137 34,990 342,633 125,856
Office expense & field supplies 262,014 40,408 25,945 328,367 22,738
Depreciation 850,152 243,575 970 1,094,697 -
Outside services 497,003 158,077 648,055 1,303,135 1,166,826
Repairs and maintenance 303,938 52,198 - 356,136 207,311
Utilities 658,757 3,168 - 661,925 3,662
Overhead allocations 851,213 359,289 119,294 1,329,796 -
Watermaster charges 695,885 - - 695,885 -
Energy purchases - - 17,905,409 17,905,409 -
Claims and judgements - - - - 8,850
Total operating expenses 5,131,290 1,446,108 18,803,604 25,381,002 1,854,842
Operating income (loss) 4,090,723 (46,921) 1,637,114 5,680,916 189,095
NON-OPERATING REVENUES (EXPENSES)
Investment earnings 69,265 33,469 - 102,734 -
Interest and fiscal charges (119,599) (5,978) - (125,577) -
Total non-operating revenues (expenses) (50,334) 27,491 - (22,843) -
Other income (expense) before transfers 4,040,389 (19,430) 1,637,114 5,658,073 189,095
Transfers in - - - - 69,861
Transfers out (675,924) - - (675,924) -
Change in net position 3,364,465 (19,430) 1,637,114 4,982,149 258,956
Net position, beginning of year 9,693,302 4,080,852 414,306 14,188,460 899,586
Net position, end of year 13,057,767$ 4,061,422$ 2,051,420$ 19,170,609$ 1,158,542$
Business-type Activities
Enterprise Funds
4.1.a
Packet Pg. 124 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Statement of Cash Flows - Proprietary Funds
For the Year Ended June 30, 2023
The accompanying notes are an integral part of these financial statements.
-21-
Governmental
Activities
Water Sewer Power Total
Internal Service
Fund
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from customers 9,291,114$ 1,410,142$ 19,263,813$ 29,965,069$ 2,059,603$
Cash payments to suppliers (3,588,715) (543,114) (18,913,485) (23,045,314) (1,484,798)
Cash payments to employees for services (1,169,163) (584,935) (101,556) (1,855,654) (445,103)
Net cash provided by (used for)
operating activities 4,533,236 282,093 248,772 5,064,101 129,702
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Transfers from other funds - - - - 69,861
Transfers to other funds (675,924) - - (675,924) -
Cash (paid) received from other funds - - (248,772) (248,772) 47,337
Net cash provided by (used for) non-capital
financing activities (675,924) - (248,772) (924,696) 117,198
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Acquisition or construction of capital assets (2,196,426) (47,548) - (2,243,974) -
Lease principal paid (43,016) (184,303) - (227,319) -
Bond principal paid (256,011) - - (256,011) -
Interest and fiscal charges paid (113,416) (5,978) - (119,394) -
Net cash used for capital and
related financing activities (2,608,869) (237,829) - (2,846,698) -
CASH FLOWS FROM INVESTING ACTIVITIES
Interest income received 69,265 33,469 - 102,734 -
Net cash provided by
investing activities 69,265 33,469 - 102,734 -
Net change in cash and cash equivalents 1,317,708 77,733 - 1,395,441 246,900
Cash and cash equivalents, beginning of year 4,761,386 2,565,883 - 7,327,269 154,512
Cash and cash equivalents, end of year 6,079,094$ 2,643,616$ -$ 8,722,710$ 401,412$
Reconciliation of cash and cash equivalents to amounts
reported on the statement of net position:
Reported on the statement of net position:
Cash and investments 6,079,094$ 2,643,616$ -$ 8,722,710$ 401,412$
Governmental
Activities
Water Sewer Power Total
Internal Service
Fund
Reconciliation of operating income (loss) to net cash
provided by (used for) operating activities:
Operating income (loss) 4,090,723$ (46,921)$ 1,637,114$ 5,680,916$ 189,095$
Adjustments to reconcile operating income (loss) to
net cash provided by (used for) operating activities:
Depreciation 850,152 243,575 970 1,094,697 -
Change in compensated absences 39,564 104,749 2,375 146,688 -
(Increase) decrease in assets:
Accounts receivable 29,028 10,955 (1,176,905) (1,136,922) 15,666
Inventories (509,534) - - (509,534) -
Prepaid expenses (1,878) (1,147) (202,420) (205,445) (111,845)
Deposits with others - - - - (74,706)
Deferred outflows of resources (395,245) (197,623) - (592,868) -
Increase (decrease) in liabilities:
Accounts payable 191,507 71,173 (12,362) 250,318 7,378
Accrued wages 2,992 (593) - 2,399 352
Deposits payable 40,073 - - 40,073 -
Claims payable - - - - 103,762
Deferred inflows of resources 195,854 (321,863) - (126,009) -
Net pension liability - 419,788 - 419,788 -
Total adjustments 442,513 329,014 (1,388,342) (616,815) (59,393)
Net cash provided by (used for) operating activities 4,533,236$ 282,093$ 248,772$ 5,064,101$ 129,702$
Noncash capital and related financing activities:
Enterprise Funds
Business-type Activities -
Enterprise Funds
Business-type Activities -
4.1.a
Packet Pg. 125 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
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4.1.a
Packet Pg. 126 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
Fiduciary Funds
4.1.a
Packet Pg. 127 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Statement of Fiduciary Net Position – Fiduciary Funds
June 30, 2023
The accompanying notes are an integral part of these financial statements.
-22-
Private
Purpose
Trust Fund Custodial Fund
ASSETS
Cash and investments 318,391$ 1,443,138$
Cash and investments with fiscal agents 87 1,908,140
Receivables:
Due from other governments 144,128 16,998
Property held for resale 53,672 -
Capital assets:
Land 220,227 -
Total assets 736,505 3,368,276
DEFERRED OUTFLOW OF RESOURCES
Loss on refunding 2,647 -
LIABILITIES
Accounts payable and accrued liabilities 100,184 -
Long-term liabilities:
Due within one year 340,000 -
Due in more than one year 4,945,000 -
Total liabilities 5,385,184 -
NET POSITION (DEFICIT)
Held for dissolution of Redevelopment Agency (4,646,032) -
Restricted for bondholders - 3,368,276
Total net position (4,646,032)$ 3,368,276$
4.1.a
Packet Pg. 128 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Statement of Changes in Fiduciary Net Position – Fiduciary Funds
For the Year Ended to June 30, 2023
The accompanying notes are an integral part of these financial statements.
-23-
Private
Purpose Custodial
Trust Fund Fund
ADDITIONS
Property taxes 602,951$ 1,476,864$
Investment earnings 4,144 74,670
Total additions 607,095 1,551,534
DEDUCTIONS
Administrative payments 37,441 30,947
Principal payments to bondholders - 735,000
Interest expense 245,531 641,963
Total deductions 282,972 1,407,910
Change in net position 324,123 143,624
Net position (deficit), beginning of year (4,970,155) 3,224,652
Net position (deficit), end of year (4,646,032)$ 3,368,276$
4.1.a
Packet Pg. 129 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
This page left intentionally blank
4.1.a
Packet Pg. 130 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
Notes to the Basic Financial Statements
4.1.a
Packet Pg. 131 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-24-
I. SIGNIFICANT ACCOUNTING POLICIES
Note 1: Summary of significant accounting policies
a. Reporting entity
The City of San Jacinto (City) was incorporated on April 20, 1888 under the laws of the State of
California and enjoys all the rights and privileges applicable to a general law city. It is governed by
an elected five-member board. As required by generally accepted accounting principles, these
financial statements present the City of San Jacinto (the primary government) and its component
units. The component units discussed below are included in the reporting entity because of their
operational or financial relationships with the City of San Jacinto.
Blended component units:
San Jacinto Financing Authority
The Authority is a joint exercise of powers authority organized and existing under and by virtue of
the Joint Exercise of Powers Act. The City formed the Authority by the execution of a joint exercise
of powers agreement dated as of May 25, 1993 and amended and restated in its entirety on
May 19, 1997 by and between the City and the former Redevelopment Agency. Pursuant to the
Joint Powers Act, the Authority is authorized to issue revenue bonds to provide funds to make
loans to public entities; such revenue bonds are to be repaid from the repayments of such loans.
The Authority is governed by a five-member Board which consists of all members of the City
Council. The Mayor of the City is the Chairperson of the Authority. The City Manager acts as the
Executive Director, the City Clerk acts as the Secretary and the Finance Director of the City acts
as the Treasurer of the Authority. Debts issued through the San Jacinto Financing Authority are
expected to be repaid with City resources. Accordingly, separate financial statements for the
Financing Authority are not prepared.
Industrial Development Authority
The Industrial Development Authority of the City of San Jacinto was activated by the City Council
of the City of San Jacinto. The purpose of the Industrial Development Authority is to assist the
community in industry development by providing a financing mechanism to encourage such
development in the City. Separate financial statements for the Industrial Development Authority
are not currently prepared.
As the governing bodies of the San Jacinto Financing Authority and Industrial Development
Authority are composed entirely of the council members of the City, the above component units
were included within the scope of the reporting entity of the City.
4.1.a
Packet Pg. 132 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-25-
Note 1: Summary of significant accounting policies (continued)
b. Government-wide and fund financial statements
The government-wide financial statements include a statement of net position and a statement of
activities. These statements present summaries of governmental and business-type activities for
the City accompanied by a total column. Fiduciary activities of the City are not included in these
statements. Certain eliminations have been made as prescribed by generally accepted accounting
principles in regard to interfund activities, payables, and receivables. All internal balances in the
statement of net position have been eliminated except those representing balances between the
governmental activities and the business-type activities, which are presented as internal balances
and eliminated in the total primary government column. Governmental activities, which normally
are supported by taxes and intergovernmental revenues, are reported separately from business-
type activities, which rely to a significant extent on user fees and charges for support.
The statement of activities demonstrates the degree to which the direct and indirect expenses of a
given function or segment are offset by program revenues. Direct expenses are those that are
clearly identifiable with a specific function or segment. Program revenues include 1) charges to
customers or applicants who purchase, use, or directly benefit from goods, services, or privileges
provided by a given function or segment and 2) grants and contributions, including special
assessments, that are restricted to meeting the operational or capital requirements of a particular
function or segment. Taxes and other items not properly included among program revenue are
reported instead as general revenues. In the statement of activities, Internal Service Fund
transactions have been eliminated; however, those transactions between the governmental and
business-type activities have not been eliminated.
Separate financial statements are provided for governmental, proprietary, and fiduciary funds,
even though the latter are excluded from the government-wide financial statements. Major
individual governmental funds and major individual enterprise funds are reported as separate
columns in the fund financial statements.
c. Measurement focus, basis of accounting, and financial statement presentation
The government-wide statements are reported using the economic resources measurement focus
and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial
statements. Revenues are recorded when earned and expenses are recorded when a liability is
incurred, regardless of the timing of the cash flows. Accordingly, all of the City's assets, deferred
outflows of resources, liabilities, and deferred inflows of resources, including capital assets, as
well as infrastructure assets, and long-term liabilities, are included in the accompanying statement
of net position. The statement of activities presents changes in net position. Under the accrual
basis of accounting, revenues are recognized in the period in which they are earned while
expenses are recognized in the period in which the liability is incurred. The types of transactions
reported as program revenues for the City are reported in three categories: 1) charges for
services, 2) operating grants and contributions, and 3) capital grants and contributions.
4.1.a
Packet Pg. 133 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-26-
Note 1: Summary of significant accounting policies (continued)
c. Measurement focus, basis of accounting, and financial statement presentation (continued)
Governmental fund financial statements are reported using the current financial resources
measurement focus and the modified-accrual basis of accounting. Under the modified-accrual
basis of accounting, revenues are recognized in these funds when susceptible to accrual (i.e.,
when they are both measurable and available). "Measurable" means the amount of the transaction
can be determined and "available" means collectible within the current period or soon enough
thereafter to be used to pay liabilities of the current period. For this purpose, the City considers
property taxes collected after year-end, as available if they are collected within 60 days of the end
of the current fiscal period. Other revenues susceptible to accrual include sales tax, state gasoline
taxes, utility user’s tax, investment income, and certain other intergovernmental revenues.
Expenditures in the governmental funds are generally recognized in the accounting period in
which the related fund liability is incurred, if measurable, except for unmatured principal and
interest on general long-term debt, as well as compensated absences and claims and judgments,
which are recognized when due.
The City reports the following major governmental funds:
The General Fund is the government's primary operating fund. It accounts for all financial
resources of the general government, except those required to be accounted for in another fund.
The LLPD#2 Special Revenue Fund is used to account for special assessment tax revenue
activity in the City’s Districts, restricted for maintenance and service to District facilities.
The City Capital Projects Fund is used to account for construction from various sources.
The TUMF Fund is used to account for the funds collected for Transportation Uniform Mitigation
Fee and related expenses.
The City reports the following major proprietary funds:
The Water Fund is used to account for the provision of water services to the residences and
businesses of part of the City.
The Sewer Fund is used to account for the revenues and expenses in connection with the
operation and improvement of the City's sewer system.
The Power Fund is used to account for the revenues and expenses in connection with the
Community Choice Aggregation (CCA) program, which allows the City to purchase and generate
electricity for residents and businesses within the City.
Additionally, the City reports the following fund types:
The Internal Service Funds are used to account for the resources, goods, and services that are
provided by one department to other departments or agencies of the City on a cost-reimbursement
basis. The City’s Internal Service Fund accounts for Workers Compensation and General Liability
Insurance services.
4.1.a
Packet Pg. 134 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-27-
Note 1: Summary of significant accounting policies (continued)
c. Measurement focus, basis of accounting, and financial statement presentation (continued)
The Private Purpose Trust Fund is used to account for the activities of the Successor Agency to
the Redevelopment Agency to the City of San Jacinto. The fund's primary purpose is to expedite
the dissolution of the former Agency's net position (except for the low and moderate income
housing funds non-cash assets) in accordance with AB X1 26 and AB 1484.
The Custodial Funds are used to account for the resources held by the City in a fiduciary capacity.
The financial statements of the City have been prepared in conformity with accounting principles
generally accepted in the United States of America as applied to governmental agencies. The
Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for
establishing governmental accounting and financial reporting principles, and the City has adopted
all pronouncements of the GASB.
As a general rule, the effect of interfund activity has been eliminated from the government-wide
financial statements.
Amounts reported as program revenues include 1) charges to customers or applicants for goods,
services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and
contributions, including special assessments. Internally dedicated resources are reported as
general revenues rather than as program revenues. Likewise, general revenues include all taxes.
Proprietary funds distinguish operating revenues and expenses from nonoperating items.
Operating revenues and expenses generally result from providing services and producing and
delivering goods in connection with a proprietary fund's principal ongoing operations. The principal
operating revenues for the Enterprise Funds are charges for goods and services. Operating
expenses for these same Enterprise Funds include the cost of sales and services, administration
expenses, and depreciation on capital assets. All revenues and expenses not meeting this
definition are reported as nonoperating revenues and expenses.
The City's fiduciary funds include a custodial fund for the administration of the 2002-1 CFD debt
issuance.
d. Accounting for encumbrances
Encumbrance accounting, under which purchase orders, contracts, and other commitments for the
expenditure of monies are recorded in order to reserve that portion of the applicable appropriation,
is employed in the governmental fund types.
e. Cash and investments
For the purpose of the statement of cash flows, the City considers cash and cash equivalents as
short term, highly liquid investments that are both readily convertible to known amounts of cash
and so near their maturity that they present insignificant risk of changes in value because of
changes in interest rates. The City follows the practice of pooling cash and investments of all
funds. Since cash and investments are pooled the City utilizes the assumption that cash and
investments in the Enterprise and Internal Service Funds are cash and cash equivalents.
4.1.a
Packet Pg. 135 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-28-
Note 1: Summary of significant accounting policies (continued)
f. Restricted cash and investments
Cash and investments restricted as to their use either by bond resolution or by the funding source
to a specific purpose are classified as restricted cash and investments.
g. Inventories
Inventories of materials and supplies are valued at cost using the first-in, first-out basis. The City
uses the consumption method of accounting for inventories.
h. Prepaid expenses
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 cost of
prepaid items is recorded as expenditures/expenses when consumed rather than purchased.
i. Property held for resale
The governmental activities has land held for resale of $339,807. The Successor Agency has
property held for resale with a net realizable value of $53,672.
j. Capital assets
Capital assets, which include property, plant and equipment, and infrastructure assets (e.g., roads,
bridges, sidewalks, and similar items), are reported in the applicable governmental or business-
type activities columns in the government-wide financial statements. Capital assets (excluding
infrastructure) are defined by the City as assets with an initial, individual cost of more than $5,000
and an estimated useful life in excess of two years. Infrastructure assets are defined by the City as
assets with an initial, individual cost of more than $50,000 and an estimated useful life in excess of
two years. Such assets are capitalized at historical cost or estimated historical cost if purchased or
constructed. Donated capital assets are recorded at acquisition value at the date of acquisition.
Property, plant and equipment of the City is depreciated using the straight-line method over the
following useful lives:
Buildings 40 years
Improvements 40 years
Equipment 3 to 7 years
Infrastructure 20 to 80 years
k. Intangible Assets
Intangible Right to Use assets are related to equipment or real property that the City has obtained
the right to utilize for a specified period of time through the use of a lease agreement. The lift of
the right to use asset is for the same period as the lease and amortized on a straight-line basis
over that period.
4.1.a
Packet Pg. 136 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-29-
Note 1: Summary of significant accounting policies (continued)
l. Judgments and claims
The City utilizes its internal service funds to account for judgments and claims. Self-insurance
claims payable of $3,161 and $425,334, respectively, are recorded in the Workers’ Compensation
and Liability Insurance funds.
m. Compensated absences
In accordance with current standards, a liability is recorded for unused vacation and similar
compensatory leave balances 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 and are generally liquidated by
the General Fund.
Under current standards, a liability is recorded for unused sick leave balances only to the extent
that it is probable that the unused balances will result in payments upon termination. Other
amounts of unused sick leave are excluded from the liability since their payment is contingent
solely upon the occurrence of a future event (illness) which is outside the control of the City and
the employee.
In governmental funds, compensated absences (unpaid vacation and sick leave) are recorded as
expenditures in the year they are paid. The balance of unpaid vacation and vested sick leave at
year end is recorded in the government-wide financial statements as these amounts will be
liquidated from future resources.
Sick leave is payable when an employee is unable to work because of illness. Employees may
accrue sick leave up to a maximum of 960 hours. There is a sick leave buyback program. An
employee with 2 years of service may sell up to 96 hours of sick leave at the end of the calendar
year. After 5 years of service, employees who voluntarily leave or are laid off may cash out sick
leave upon separation from service.
n. Interfund advances
The City Capital Projects Fund accounts for the City capital projects expenditures. It is the City’s
policy and practice to transfer cash (advance funds), even if not yet received, to the City Capital
Projects Fund at the time of project commitment. Advances payable from the City Capital Projects
Fund and receivable to the advancing fund, are recorded to reflect the outstanding amounts
advanced at June 30, 2023. When funds are expended at the City’s Capital Projects Fund a
transfer is recorded between the two funds and the advance is respectively relieved.
o. Net Position Flow Assumption
Sometimes the City will fund outlays for a particular purpose from both restricted (e.g., restricted
bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as
restricted net position and unrestricted net position in the government-wide and proprietary fund
financial statements, a flow assumption must be made about the order in which the resources are
considered to be applied. When both restricted and unrestricted resources are available for use, it
is the City’s policy to use restricted resources first, and then unrestricted resources as they are
needed.
4.1.a
Packet Pg. 137 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-30-
Note 1: Summary of significant accounting policies (continued)
p. Use of estimates in the preparation of financial statements
The financial statements have been prepared in accordance with generally accepted accounting
principles and necessarily include amounts based on estimates and assumptions by management.
Actual results could differ from those amounts.
q. Property tax calendar
In 1978, a state constitutional amendment (Proposition 13) provided that the property tax rate be
generally limited to 1% of market value, levied only by the county and shared with all other
jurisdictions. The County of Riverside collects property taxes for the City. Tax liens attach annually
as of 12:01 A.M. on the first day in March preceding the fiscal year for which the taxes are levied.
The tax levy covers the fiscal period July 1st to June 30th. All secured personal property taxes and
one-half of the taxes on real property are due November 1st; the second installment is due
February 1st. All taxes are delinquent, if unpaid, on December 10th and April 10th, respectively.
Unsecured personal property taxes become due on the first of March each year and are
delinquent, if unpaid, on August 31st. For governmental funds, City property tax revenues are
recognized when levied to the extent that they result in current receivables collectible within 60
days. In the government-wide statements, revenues are recognized in the year taxes are levied.
r. Pension plan
For purposes of measuring the net pension liability, deferred outflows of resources and deferred
inflows of resources related to pensions, and pension expense, information about the fiduciary net
position of the Plan and additions to/deductions from the Plan’s fiduciary net position have been
determined on the same basis. For this purpose, benefit payments (including refunds of employee
contributions) are recognized when currently due and payable in accordance with the benefit
terms. Investments are reported at fair value.
GASB 68 requires that the reported results must pertain to liability and asset information within
certain defined timeframes. For this report, the following timeframes are used.
Valuation Date June 30, 2021
Measurement Date June 30, 2022
Measurement Period July 1, 2021 to June 30, 2022
s. Fund balance
Fund balance is classified into five different components. The components are nonspendable,
restricted, committed, assigned, and unassigned.
Nonspendable - resources that are not in spendable form or required to be maintained intact
such as an endowment.
Restricted - resources that are subject to externally enforceable legal restrictions; these
restrictions are either externally imposed by creditors, grantors, contributors, or laws or
regulations of other governments or imposed by law through constitutional provisions or
enabling legislation.
4.1.a
Packet Pg. 138 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-31-
Note 1: Summary of significant accounting policies (continued)
s. Fund balance (continued)
Committed - resources that are constrained to specific purposes by a formal action of the City
Council such as an ordinance or resolution, whichever is the higher level of constraint. The
constraint remains binding unless removed in the same formal manner by the City Council.
Council action to commit fund balance must occur within the fiscal reporting period while the
amount committed may be determined subsequently.
Assigned - resources that are constrained by the City’s intent to be used for specific purposes,
but are neither restricted nor committed.
Unassigned - within the General Fund, the residual resources, either positive or negative, in
excess of what can be properly classified in one of the other four fund balance categories.
Within all other governmental funds, any negative residual resources.
When expenditures are incurred for purposes for which both restricted and unrestricted
(committed, assigned, or unassigned) fund balances are available, the City’s policy is to first apply
restricted fund balance. When expenditures are incurred for purposes for which committed,
assigned or unassigned fund balances are available, the City’s policy is to first apply committed
fund balance, then assigned fund balance, and finally unassigned fund balance.
Those charged with governance approved the Finance Director to have authority to assign
unrestricted fund balance amounts where the City’s intent is for those amounts to be used for
specific purposes. This delegation of authority is for the sole purpose of reporting these amounts
in the annual financial statements.
t. Deferred outflows/inflows of resources
In addition to assets, the statement of financial position (balance sheet) will sometimes report a
separate section for deferred outflows of resources. This separate financial element, deferred
outflows of resources, represents a consumption of net position or fund balance that applies to
future periods and so will not be recognized as an outflow of resources (expense/expenditure)
until then. In addition to liabilities, the statement of financial position (balance sheet) will
sometimes report a separate section for deferred inflows of resources. This separate financial
element, deferred inflows of resources, represents an acquisition of net position or fund balance
that applies to future periods and so will not be recognized as an inflow of resources (revenue)
until that time.
u. Implementation of new GASB pronouncement
The Governmental Accounting Standards Board (GASB) has issued Statement No. 96,
Subscription-Based Information Technology Arrangements Activities (SBITA). The primary
objective of the Statement is to improve guidance regarding the implementation of subscriptions
activities for accounting and financial reporting purposes and how those activities should be
reported in the financial statements.
4.1.a
Packet Pg. 139 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-32-
II. STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
Note 1: Summary of significant accounting policies (continued)
a. Budgetary principles
General budget policies
The City Council approves each year’s budget submitted by the City Manager prior to the
beginning of the new fiscal year. Public meetings are conducted prior to its adoption by the
Council. Supplemental appropriations, where required during the period, are also approved by the
Council. Several supplemental appropriations were made during the year. Intrafund budget
changes are approved by the City Manager. In most cases, expenditures may not exceed
appropriations at the department level. At fiscal year-end all unencumbered operating budget
appropriations lapse with the exception of continuing appropriations.
General Fund expenditures may not legally exceed budgeted appropriations. Budgeted revenue
amounts, as presented in the accompanying basic financial statements, represent the original
budget as modified by adjustments during the year for those items which were contingent upon
new or additional revenue sources. Budgeted expenditure amounts represent original
appropriations adjusted for supplemental appropriations during the year.
b. Excess of expenditures over appropriations
Excess of expenditures over appropriations by department in individual funds with budgets
presented are as follows:
Final Budget Expenditures Excess
General Fund by Function:
Public works 2,652,270$ 3,179,145$ (526,875)$
Culture and leisure 109,738 229,110 (119,372)
Non-major governmental funds by function:
CFD #2003-2 Sewer Lift Operations
Public works 21,240 21,570 (330)
LLPD #1
Culture and leisure 679,139 886,937 (207,798)
State Asset Seizure
Public safety 671 679 (8)
Air Quality Improvement
Public works 7,341 94,158 (86,817)
AB3229 COPS Program
Capital outlay 131,288 181,531 (50,243)
Special District Administration
Community development 255,593 313,740 (58,147)
CFD 2018-1
Community development 3,395 3,650 (255)
CFD 2017-1
Community development 3,557 71,372 (67,815)
Development Impact Fees
Public works 47,843 48,383 (540)
Culture and leisure 68,225 68,710 (485)
Community Facilities District 2003
Public safety 3,831,370 3,865,215 (33,845)
Flood Control
Public works 101,653 102,791 (1,138)
Assessment District 87-1 Debt Service
General government 2,050 2,150 (100)
4.1.a
Packet Pg. 140 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-33-
Note 1: Summary of significant accounting policies (continued)
c. Negative fund balance and other disclosures
The following funds had negative fund balances at June 30, 2023:
Amount
Capital Projects Fund:
TUMF Capital Projects (428,699)$
Special revenue:
CSA 152 (153,096)
AB3229 COPS Program (62,864)
CFD 2017-1 (20,645)
CFD #2021-1 Public Safety (2,500)
Community Facilities District 2003 (3,989,470)
Debt service:
Assessment District 87-1 (275,763)
Governmental Funds - Non-Major Funds
Governmental Funds - Major Funds
The City plans to eliminate negative fund balance in the Community Facilities District 2003 fund
(currently covered by a loan from the General Fund) with increased revenues from future growth,
decreased future expenditures, and paying off the loan from the General Fund. The City plans to
eliminate negative fund balance in the TUMF Capital Projects fund with future cost
reimbursements. The City plans to eliminate negative fund balance in funds CFD 2017-1 and CFD
#2021-1 Public Safety fund with future assessment receipts. The City plans to eliminate negative
fund balance in the CSA 152 with future reimbursements from the County of Riverside. The
negative fund balances in AB3229 COPS Program and CDBG will be recovered by future grant
reimbursements.
4.1.a
Packet Pg. 141 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-34-
III. DETAIL NOTES ON ALL FUNDS
Note 2: Cash and investments
Cash and investments as of June 30, 2023 are classified in the accompanying financial statements as
follows:
Statement of Net Position
Governmental activities:
Cash and investments 70,176,479$
Pension trust fund 1,000,000
Cash and investments with fiscal agents, restricted 70,510
Business-Type Activities:
Cash and investments 8,722,710
Total 79,969,699
Statement of Fiduciary Net Position:
Cash and investments 1,761,529
Cash and investments with fiscal agents 1,908,227
Total 3,669,756
Total cash and investments 83,639,455$
Cash and investments are comprised of the following:
Demand accounts/money market account 40,898,455$
Cash on hand 6,050
Investments 42,734,950
Total 83,639,455$
The City follows the practice of pooling cash and investments for all funds except for funds required to
be held by outside fiscal agents under the provisions of bond indentures.
Interest income earned on pooled cash and investments is allocated monthly by the City to the
various funds based on the month-end cash balance. Interest income from cash and investments with
fiscal agents is credited directly to the related fund.
Investments authorized by the California Government Code and the City’s investment policy
The table on the following page identifies the investment types that are authorized for the City’s
investment policy. The table also identifies certain provisions of the City’s investment policy that
address interest rate risk, credit risk and concentration of credit risk. This table does not address
investments of debt proceeds held by bond trustees that are governed by the provisions of debt
agreements of the City, rather than the general provisions of the California Government Code or the
City’s investment policy.
4.1.a
Packet Pg. 142 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-35-
Note 2: Cash and investments (continued)
Investments authorized by the California Government Code and the City’s investment policy,
(continued)
Maximum Maximum
Investment Types Maximum Percentage Investment
Authorized by State Law Maturity Allowed* in One Issuer
U.S. Treasury Obligations 5 years None None
U.S. Agency Securities 5 years None None
Commercial Paper 270 days 25% 5%
Bankers' Acceptance 180 days 40% 5%
Negotiable Certificates of Deposit 5 years 30% 5%
Non-Negotiable Certificates of Deposit 5 years 20% 5%
Certificate of Deposit Placement Service (CDARS) 5 years 30% None
Collateralized Bank Deposits N/A None None
Repurchase Agreements 1 year None None
Medium-Term Corporate Notes 5 years 30% 5%
Money Market Mutual Funds N/A 20% None
Municipal Obligations 5 years 30% 5%
Mutual Funds N/A 10% None
Supranationals 5 years 30% 10%
Asset-Backed Securities 5 years 20% None
Time Deposits N/A 20% None
Local Agency Investment Fund (LAIF) N/A 70% 75,000,000$
Riverside County Investment Fund N/A 70% None
JPA Pools N/A 50% None
California Asset Management Program N/A 50% None
*Based on state law requirements or investment policy requirements, whichever is more restrictive.
Investments authorized by debt agreements
Provisions of the debt agreements, rather than the general provisions of the California Government
Code or the City’s investment policy govern investment of debt proceeds held by bond trustees. The
table below identifies the investment types that are authorized for investments held by bond trustees.
The table also identifies certain provisions of these debt agreements that address interest rate risk,
credit risk, and concentration of credit risk.
Maximum Maximum
Authorized Maximum Percentage Investment
Investment Type Maturity Allowed in One Issuer
U.S. Treasury Obligations None None None
U.S. Agency Securities None None None
Commercial Paper 270 days None None
Money Market Mutual Funds N/A None None
Investment Agreements None None None
Certificates of Deposit, Savings Account None None None
Municipal Obligations None None None
Repurchase Agreements None None None
Local Agency Investment Fund (LAIF) None None 75,000,000$
4.1.a
Packet Pg. 143 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-36-
Note 2: Cash and investments (continued)
Disclosures relating to interest rate risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of
an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair
value to changes in market interest rates. One of the ways that the City manages its exposure to
interest rate risk is by purchasing a combination of shorter term and longer term investments and by
timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to
maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.
Information about the sensitivity of the fair values of the City’s investments (including investments held
by bond trustees) to market interest rate fluctuations is provided by the following table that shows the
distribution of the City’s investments by maturity:
Investment Type Totals 12 or Less 13 to 24 25 to 60 More than 60
Local Agency Investment Fund (LAIF) 21,220,718$ 21,220,718$ -$ -$ -$
U.S. Treasury Obligations 10,687,167 - 1,904,657 8,782,510 -
U.S. Agency Securities 6,069,785 627,738 2,215,702 3,226,345 -
Asset-Backed Securities 715,324 - 21,243 694,081 -
Medium-Term Corporate Notes 3,741,432 858,428 1,112,014 1,770,990 -
Supranational Bonds 211,523 - - 211,523 -
Held by Bond Trustees:
Money Market Funds 89,001 89,001 - - -
Total 42,734,950$ 22,795,885$ 5,253,616$ 14,685,449$ -$
Remaining Maturity (In Months)
Disclosures relating to credit risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder
of the investment. This is measured by the assignment of a rating by a nationally recognized statistical
rating organization (Standard & Poor’s). Presented below is the minimum rating required by (where
applicable) the City’s investment policy or debt agreements, and the actual rating as of year-end for
each investment type.
Minimum
Investment Type Totals legal rating AAA to AA- A+ to B Not rated
Local Agency Investment Fund (LAIF) 21,220,718$ N/A -$ -$ 21,220,718$
U.S. Treasury Obligations 10,687,167 N/A 10,687,167 - -
U.S. Agency Securities 6,069,785 N/A 6,069,785 - -
Asset Backed Securities 715,324 AA 370,036 - 345,287
Medium-Term Corporate Notes 3,741,432 A 1,534,155 2,207,276 -
Supranational Bonds 211,523 A 211,523 - -
Held by Bond Trustees:
Money Market Funds 89,001 AAA 89,001 - -
Total 42,734,950$ 18,961,667$ 2,207,276$ 21,566,005$
Rating as of year end
4.1.a
Packet Pg. 144 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-37-
Note 2: Cash and investments (continued)
Concentration of credit risk
The investment policy of the City contains no limitations on the amount that can be invested in any
one issuer beyond that stipulated by the California Government Code. The City had no investments in
any one issuer (other than U.S. Treasury Securities, mutual funds and external investment pools) that
represented 5% or more of total City investments.
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 City’s investment policy do not
contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits
or investments, other than the following provision for deposits: The California Government Code
requires that a financial institution secure deposits made by state or local governmental units by
pledging securities in an undivided collateral pool held by a depository regulated under state law
(unless so waived by the governmental unit). The market value of the pledged securities in the
collateral pool must equal at least 110% of the total amount deposited by the public agencies.
California law also allows financial institutions to secure City deposits by pledging first trust deed
mortgage notes having a value of 150 percent of the secured public deposits, and other eligible
securities as defined by Government Code Sections 53651 and 53652. As of June 30, 2023, the City
held deposits with financial institutions in excess of Federal Depository Insurance Corporation (FDIC)
limits. These funds were held in collateralized accounts as required by the California Government
Code as stated above.
With respect to investments, custodial credit risk generally applies only to direct investments in
marketable securities. Custodial credit risk does not apply to a City’s indirect investment in securities
through the use of mutual funds or government investment pools, including LAIF. Pursuant to the
agreement with financial institutions where certificates of deposit are held, the securities pledged are
consistent with the collateral as noted in the previous paragraph held by the financial institution’s
custodian but not in the City’s name.
Investment in investment pools
The City is a voluntary participant in LAIF which is regulated by the California Government Code
under the oversight of the Treasurer of the State of California. The fair value of the City's investment
in this pool is reported in the accompanying financial statements at amounts based upon the City's
pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the
amortized cost of that portfolio). The balance available for withdrawal is based on the accounting
records maintained by LAIF, which are recorded on an amortized cost basis.
Currently, LAIF does not have an investment rating. LAIF has a minimum $5,000 transaction amount
in increments of $1,000 with a maximum of 15 transactions (combination of deposits and withdrawals)
per month. LAIF requires a one-day prior notice for deposits and withdrawals of $10 million or more.
4.1.a
Packet Pg. 145 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-38-
Note 2: Cash and investments (continued)
LAIF is a governmental investment pool managed and directed by the California State Treasurer and
is not registered with the Securities and Exchange Commission. An oversight committee comprised of
California State officials and various participants provide oversight to the management of the fund.
The daily operations and responsibilities of LAIF fall under the auspices of the State Treasurer's
office. LAIF allows a total investment of $75,000,000.
Fair value of investments
The City reports its investments at fair value, or amortized cost in the balance sheet. All investment
income, including changes in the fair value of investments, is recognized, as revenue in the operating
statement.
The City categorizes its fair value measurements within the fair value hierarchy established by
generally accepted accounting principles. The hierarchy is based on the valuation inputs used to
measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical
assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant
unobservable inputs. The City uses the market approach in valuing its Level 1 and Level 2
investments. The City has the following recurring fair value measurements as of June 30, 2023:
Total Level 1 Level 2 Level 3
Asset-Back Securities 715,324$ -$ 715,324$ -$
U.S. Agency Securities 6,069,785 - 6,069,785 -
Medium Team Corporate Notes 3,741,432 - 3,741,432 -
Supranational Bonds 211,523 - 211,523 -
U.S. Treasury Obligations 10,687,167 - 10,687,167 -
Total investments by fair value level 21,425,231 -$ 21,425,231$ -$
Investments not subject to fair value measurement:
Money Market Fund 89,001
Local Agency Investment Fund (LAIF) 21,220,718
Total 42,734,950$
Fair Value Measurement Using
Investments by Fair Value Level
4.1.a
Packet Pg. 146 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-39-
Note 3: Notes Receivable
Notes receivable Balance at
June 30, 2023
(a) In FY 2006-2007 and FY 2007-2008 the former Redevelopment Agency made a loan
to a developer for a low and moderate income housing project. Amounts provided to
the developer were for $1,238,225 and $1,061,775 in fiscal years 2007 and 2008,
respectively. There are no annual set or structured payments. The promissory note
will accrue interest at the rate of one percent per year simple interest and shall be
repaid from the cash flow of the project and shall be due and payable by the
expiration or termination of the affordability covenants which is 55 years from the
completion of the project. The project was completed on October 2, 2008. Pursuant to
AB XI 26, the Redevelopment Agency of the City of San Jacinto was dissolved and
this asset was transferred to the City's Successor Housing Authority Fund.2,300,000$
(b) The former Redevelopment Agency operates various loan and grant programs to
assist residents who meet certain qualifications for the purpose of providing home
rehabilitation and home ownership assistance to low and moderate income
households. The loans are secured by a deed of trust and no monthly payments are
required. At the end of the 45-year term, the loans are forgiven unless the following
occurs during the grant term: 1) property is sold or transferred or 2) property is no
longer owner-occupied, at which time full repayment would be required. Pursuant to
AB XI 26, the Redevelopment Agency of the City of San Jacinto was dissolved and
this asset was transferred to the City's Successor Housing Authority Fund.
Additionally, the asset has been formally recognized on the balance sheet, whereas in
the past it has only been referenced by note disclosure. 665,155
(c) In FY 2019-2020, the City loaned a local business $180,000 in accordance with its
established policy of actively promoting economic development within the City. The
loan accrues interest at an equivalent of the prevailing prime rate plus 2%. Provided
the borrower maintains and operates during all of the term and is not in default of any
of the terms of the agreement, then, in consideration of the public benefit received by
the City, the total outstanding balance of the loan shall be reduced by ten percent
(10%) a year during the term and the borrower shall not be required to make any
payments to the City during the term, and the entire unpaid balance of the loan and
accrued interest thereon shall be canceled and discharged on the loan's maturity
date, which shall be ten (10) years from the date of the promissory note.
120,000
Note receivable total 3,085,155
Accrued interest on note receivable (a) above 202,129
Note receivable and accrued interest total 3,287,284$
4.1.a
Packet Pg. 147 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-40-
Note 4: Capital assets
Capital asset activity for governmental activities for the year ended June 30, 2023 was as follows:
Balance at Balance at
June 30, 2022 Additions Deletions June 30, 2023
Governmental activities:
Capital assets not being depreciated:
Land 5,799,840$ -$ -$ 5,799,840$
Construction in progress 8,374,813 3,352,885 - 11,727,698
Total capital assets not
being depreciated 14,174,653 3,352,885 - 17,527,538
Capital assets being depreciated:
Building and system 7,216,278 - - 7,216,278
Machinery and equipment 6,010,587 1,737,791 (59,262) 7,689,116
Improvements other than building 5,433,063 47,814 - 5,480,877
Infrastructure 199,175,957 - - 199,175,957
Right-to-use assets - leases 548,581 - - 548,581
Right-to-use assets - subcriptions - 386,403 - 386,403
Total capital assets
Being depreciated 218,384,466 2,172,008 (59,262) 220,497,212
Less accumulated depreciation for:
Building and system (3,108,743) (171,023) - (3,279,766)
Machinery and equipment (4,593,912) (371,241) 59,262 (4,905,891)
Improvements other than building (3,090,297) (232,017) - (3,322,314)
Infrastructure (119,430,848) (4,692,510) - (124,123,358)
Right-to-use assets - leases (117,526) (129,075) - (246,601)
Right-to-use assets - subcriptions - (61,246) - (61,246)
Total accumulated depreciation (130,341,326) (5,657,112) 59,262 (135,939,176)
Total capital assets being depreciated, net 88,043,140 (3,485,104) - 84,558,036
Governmental activities capital assets, net 102,217,793$ (132,219)$ -$ 102,085,574$
Depreciation expense for governmental activities was charged to functions/programs of the primary
government as follows:
Governmental activities:
General government 241,708$
Public safety 293,892
Public works 5,016,949
Community development 104,563
Total depreciation/amortization expense - governmental activities 5,657,112$
4.1.a
Packet Pg. 148 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-41-
Note 4: Capital assets (continued)
Capital asset activity for business-type activities for the year ended June 30, 2023 was as follows:
Balance at Balance at
June 30, 2022 Additions Deletions June 30, 2023
Business-type activities:
Capital assets not being depreciated
Land 55,222$ -$ -$ 55,222$
Construction in progress 48,365 2,022,125 - 2,070,490
Total capital assets not
being depreciated 103,587 2,022,125 - 2,125,712
Capital assets being depreciated:
Building and system 6,708,363 - - 6,708,363
Machinery and equipment 7,717,872 221,849 - 7,939,721
Improvements other than building 9,842,056 - - 9,842,056
Right-to-use assets - leases 216,478 - - 216,478
Total capital assets
being depreciated 24,484,769 221,849 - 24,706,618
Less accumulated depreciation for:
Building and system (3,430,675) (133,736) - (3,564,411)
Machinery and equipment (3,924,865) (453,944) - (4,378,809)
Improvements other than building (5,564,591) (469,582) - (6,034,173)
Right-to-use assets - leases (51,629) (37,435) - (89,064)
Total accumulated depreciation (12,971,760) (1,094,697) - (14,066,457)
Total capital assets being depreciated, net 11,513,009 (872,848) - 10,640,161
Business-type activities capital assets, net 11,616,596$ 1,149,277$ -$ 12,765,873$
Depreciation expense for business-type activities was charged to functions/programs of the primary
government as follows:
Business-type activities:
Water 850,152$
Sewer 243,575
CCA - Power 970
Total depreciation expense - business-type activities 1,094,697$
4.1.a
Packet Pg. 149 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
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Note 5: Long-term liabilities
a. Changes in long-term liabilities
Changes in long-term liabilities during the year ended June 30, 2023 were as follows:
Balance at Balance at Due within
June 30, 2022 Additions Deletions June 30, 2023 one year
Governmental activities
Long-term debt
Direct borrowing:
2018 Street Light Financing 1,924,619$ -$ (123,238)$ 1,801,381$ 130,223$
Subtotal long-term debt 1,924,619 - (123,238) 1,801,381 130,223
Other long-term liabilities
Special assessment debt with
governmental commitment 455,000 - - 455,000 -
Matured unpaid interest on special
assessment debt with government
commitment 629,259 - - 629,259 -
Lease liabilities 651,425 - (225,574) 425,851 238,151
Subcription liabilities - 386,403 (72,474) 313,929 169,675
Claims and judgment 324,733 103,762 - 428,495 -
Compensated absences 479,703 115,048 - 594,751 174,854
Subtotal other long-term liabilities 2,540,120 605,213 (298,048) 2,847,285 582,680
Total Long-term liabilities 4,464,739$ 605,213$ (421,286)$ 4,648,666$ 712,903$
Business-type activities
Long-term debt
Direct borrowing:
2013 Installment sale 149,047$ -$ (149,047)$ -$ -$
2015 Installment sale 3,150,479 - (106,964) 3,043,515 121,950
Subtotal long-term debt 3,299,526 - (256,011) 3,043,515 121,950
Other long-term liabilities
Lease liabilities 348,635 - (137,272) 211,363 145,021
Compensated absences 109,416 56,578 - 165,994 64,487
Subtotal other long-term liabilities 458,051 56,578 (137,272) 377,357 209,508
Total Long-term liabilities 3,757,577$ 56,578$ (393,283)$ 3,420,872$ 331,458$
The General Fund typically liquidates compensated absences, claims and judgements of the
Governmental Activities.
b. 2018 Streetlight Equipment Purchase Agreement - Direct Borrowing
In September 2018, the City signed an equipment lease/purchase agreement with Banc of
America Leasing & Capital LLC in the amount of $2,170,813. The purpose of the agreement was
to provide financing to the City to assist in the acquisition, installation, retrofitting, repair,
improvement, servicing and maintenance of streetlights and other capital improvements. The
interest and principal are due semi-annually with payments due on December 1 and June 1 each
year. Principal and interest payments will be made through December 1, 2033 with total annual
amounts of $229,126, and $114,563 in the final year. The interest rate of the debt is currently
5.59%.
Repayment under the Agreement shall be absolute and unconditional, subject to annual
appropriation, repayments will be made from the City's general fund plus any other legally
available funds of the City.
4.1.a
Packet Pg. 150 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-43-
Note 5: Long-term liabilities (continued)
b. 2018 Streetlight Equipment Purchase Agreement - Direct Borrowing (continued)
The annual debt service requirements on this debt are as follows:
Fiscal year Total
ending June 30, Principal Interest Payment
2024 130,223$ 98,903$ 229,126$
2025 137,605 91,521 229,126
2026 145,405 83,722 229,127
2027 153,646 75,480 229,126
2028 162,355 66,771 229,126
2029-2033 960,699 184,932 1,145,631
2034 111,448 3,115 114,563
Total 1,801,381$ 604,444$ 2,405,825$
Street Light Financing
c. Special assessment debt with government commitment
$1,415,000 Assessment District 87-1 Bonds, Series 1987 A, dated March 19, 1987, were issued
to finance certain improvements pursuant to the Improvement Bond Act of 1915. The payment of
the bonds is secured by assessment liens upon certain lands as described in said assessment
and are not direct liabilities of the City. The City may, however, from time to time, when due and
delinquent, advance available funds to pay the amount of any succeeding installment of the
assessment on said land and the interest thereon on the 1915 bonds. Prior to the fiscal year
ended June 30, 1995, the City of San Jacinto advanced funds for said delinquencies. During the
fiscal year ended June 30, 1995 the City did not advance further amounts to the reserve fund and
had commenced foreclosure proceedings. The City has since settled $670,000 of the principal,
due to a completed Bond Tender agreement in exchange for a portion of the parcels.
In accordance with GASB Statement No. 6 “Special Assessments,” the special assessment debt
has been reflected in the accompanying financial statements at June 30, 2023 as “Special
Assessment Debt with Government Commitment” in the amount of $1,084,259. This includes an
amount of matured unpaid principal of $455,000. Matured unpaid interest on these bonds is also
reported for interest payments due but not paid as of June 30, 2023, in the amount of $629,259.
These balances have been outstanding for several years and as such, the City has recorded the
corresponding taxes receivable of $1,084,259 in addition to unavailable revenue in the same
amount on the Governmental Funds Balance Sheet.
4.1.a
Packet Pg. 151 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-44-
Note 5: Long-term liabilities (continued)
d. Installment Sales - Business-type activities
2013 Installment Sale - Direct Borrowing
In August 2013, the City signed an installment sale agreement with Zions Bank in the amount of
$3,084,793, maturing in 10 years at an annual interest rate of 2.75%. The proceeds were used to
refinance the outstanding 1997 Water Revenue Bonds and 2002 Water Revenue Bonds, in the
amounts of $1,805,000 and $1,125,000, respectively, and pay costs of issuance related to the
agreement. Interest was also paid in the amounts of $49,638 and $28,530, respectively. There
was an optional redemption fee of $5,625 for the 2002 bonds, but nothing for the 1997 bonds. Net
revenues of the City’s Water Enterprise have been pledged to the payment of the installment
payments. At June 30, 2023 the balance had been paid-in-full.
The City may prepay the principal component of the installment payments in whole or in part, on
any date on or after October 1, 2018 by paying installment payments required to be paid on such
date plus accrued interest to the date set for prepayment, with no prepayment premium.
In the event of default, installment owner may declare all principal components of the unpaid
installment payments, together with accrued interest thereon at the rate of interest per annum
represented by the installment sale from the immediately preceding installment payment date on
which payment was made, to be immediately due and payable, whereupon the same shall
immediately become due and payable.
2015 Installment Sale - Direct Borrowing
In July 2015, the City signed an installment sale agreement with Municipal Finance Corporation in
the amount of $3,902,310, maturing in 20 years at an annual interest rate of 3.5%. The proceeds
are to be used for the acquisition and construction of certain energy efficiency improvements to
the water supply facilities of the City’s Water Enterprise. Net revenues of the City’s Water
Enterprise have been pledged to the payment of the installment payments.
The annual debt service requirements to maturity for the installment sale are as follows:
Fiscal year Total
ending June 30, Principal Interest Payment
2024 121,950$ 105,515$ 227,465$
2025 138,090 101,109 239,199
2026 155,456 96,128 251,584
2027 174,131 90,529 264,660
2028 194,199 84,263 278,462
2029-2033 1,327,327 300,391 1,627,718
2034-2036 932,362 50,395 982,757
Total 3,043,515$ 828,330$ 3,871,845$
Opterra Installment Sale
4.1.a
Packet Pg. 152 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-45-
Note 5: Long-term liabilities (continued)
e. Installment Sales - Business-type activities (continued)
The City may prepay the principal components of the installment payments in whole or in part, on
any date on or after September 1, 2026 by paying the installment payment required to be paid on
such date plus a prepayment price equal to the principal amount of the installment payments to be
prepaid, together with 1% prepayment premium thereon. The City shall give the Corporation
written notice of its intention to exercise its option not less than thirty days in advance of the date
to exercise.
In the event of default, installment owner may declare all principal components of the unpaid
installment payments, together with accrued interest thereon at the rate of interest per annum
represented by the installment sale from the immediately preceding installment payment date on
which payment was made, to be immediately due and payable, whereupon the same shall
immediately become due and payable.
f. Lease Liabilities
Governmental activities
The City has entered into various lease agreements (as the lessee) for various vehicles. The lease
terms are approximately 60 months. Monthly fixed payments range from $424 to $1,325 with
interest rates ranging from 1.58% to 12.05%.
Future payment on the total lease liabilities are as follows.
Fiscal year Total
ending June 30, Principal Interest Payment
2024 238,151$ 16,878$ 255,029$
2025 103,787 8,217 112,004
2026 70,710 2,953 73,663
2027 13,203 388 13,591
Total 425,851$ 28,436$ 454,287$
Lease liabilities
See note 4 for the net book value of the right-to-use assets acquired through leases.
4.1.a
Packet Pg. 153 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-46-
Note 5: Long-term liabilities (continued)
f. Lease Liabilities (continued)
Business-type activities – Water Fund
The City has entered into various lease agreements (as the lessee) for various vehicles. The lease
terms are approximately 60 months. Monthly fixed payments range from $553 to $1,981 or annual
payments of $92,656 with interest rates ranging from 3.85% to 12.39%.
Business-type activities – Wastewater Fund
The City has entered into a lease agreement (as the lessee) for a vehicle. The lease term is
approximately 60 months. Monthly fixed payments of $754 with interest rates of 8.06%.
Future payments on the business-type lease liabilities are as follows:
Fiscal year Total
ending June 30, Principal Interest Payment
2024 145,021$ 11,929$ 156,950$
2025 42,909 4,282 47,191
2026 20,639 952 21,591
2027 2,794 27 2,821
Total 211,363$ 17,190$ 228,553$
Lease liabilities
See note 4 for the net book value of the right-to-use assets acquired through leases.
g. Debt issued without government commitment
Refinancing of $17,841,416 Community Facilities District No. 2001-2 Special Tax Bonds
In March 2016, $17,975,000 City of San Jacinto Community Facilities District No. 2001-1 (Rancho
San Jacinto, Phase 2) 2016 Special Tax Refunding bonds were issued by the San Jacinto
Financing Authority for the purpose of refunding the $17,841,416 San Jacinto Financing Authority
2002 Local Agency Revenue Bonds, Series A. The balance at June 30, 2023 is $14,655,000.
All bonds represent special limited obligations of the City, payable solely from special taxes levied
CFD No. 2002-1, as applicable, and are not an obligation of the General Fund of the City of San
Jacinto. The City has covenanted to annually levy the special tax and, in the event of any
delinquency in payment to the City of the special tax, the City may order action to foreclose on any
property liens.
4.1.a
Packet Pg. 154 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-47-
Note 5: Long-term liabilities (continued)
h. Subscriptions payable
Governmental activities
On July 1, 2022, the City has entered into various subscription agreements ranging from 24 - 36
months. An initial subscription liability was recorded in the amount of $386,403. As of June 30,
2023, the value of the subscription liability is $313,929 Annual payments range from $10,300 to
$97,883 with interest rates ranging from 2.19% to 3.38%. The value of the right-to-use assets as
of June 30, 2023, is $325,157 with accumulated amortization of $61,246.
Annual debt service requirements for this liability are as follows:
Fiscal year Total
ending June 30, Principal Interest Payment
2024 169,675$ 7,945$ 177,620$
2025 121,907 3,730 125,637
2026 22,347 586 22,933
Total 313,929$ 12,261$ 326,190$
Lease liabilities
Note 6: Short-term/long-term interfund borrowings
Interfund transactions - Due to/due from other funds
Individual fund interfund receivable and payable balances at June 30, 2023 were as follows:
Receivable Fund
General
Payable Fund Fund
TUMF Capital Projects 428,699$
Non-Major Governmental Funds 581,815
Power Fund 2,593,333
Internal Service 47,337
Total 3,651,184$
The interfund payables represent temporary loans to cover negative cash balances.
Interfund transactions - Advances
Individual fund interfund advances to and from balances at June 30, 2023 were as follows:
Payable Fund General Fund LLPD#2
Non-Major
Governmental
Funds Totals
City Capital Projects Fund 5,322,546$ 154,980$ 4,123,916$ 9,601,442$
Non-Major Governmental Funds 2,929,386 - - 2,929,386
Total 8,251,932$ 154,980$ 4,123,916$ 12,530,828$
Receivable Fund
Advances between the City Capital Projects Fund and other City funds are for cash advanced to the
City Capital Projects Fund for expected project costs. Also, see Note 1.
The General Fund has advanced cash to the Community Facilities District 2003 Fund to cover costs.
4.1.a
Packet Pg. 155 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-48-
Note 7: Transfers in and out
Individual fund transfers in and transfers out activity as of June 30, 2023 were as follows:
Non-Major
General TUMF Capital Governmental Water
Transfers-In Fund LLPD#2 Projects Funds Fund Totals
General Fund -$ -$ -$ 1,314,374$ -$ 1,314,374$
City Capital Projects Fund 995,074 21 136,279 2,553,354 675,924 4,360,652
Non-Major Governmental Funds - - - 224,270 - 224,270
Internal Service Funds 69,861 - - - - 69,861
Total 1,064,935$ 21$ 136,279$ 4,091,998$ 675,924$ 5,969,157$
Transfers-Out
Transfers to the General Fund from non-major governmental funds represent reimbursement
for costs of public safety and grant reimbursement costs.
Transfers to the City Capital Projects Fund from all other City funds are to fund various capital
projects of the City. Also, see Note 1.
Transfers between non-major governmental funds are to pay for operational costs, as directed
by City Council.
Transfers to Internal Service Funds from the General Fund are to reimburse costs of
replacement equipment.
The remainder of this page is intentionally blank.
4.1.a
Packet Pg. 156 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
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Note 8: Defined benefit pension plan
A. General information about the pension plan
Plan description
All qualified permanent and probationary employees are eligible to participate in the Public Agency
Cost-Sharing Multiple-Employer Defined Benefit Pension Plan (Plan or PERF C) administered by the
California Public Employees’ Retirement System (CalPERS.) The Plan consists of a miscellaneous
pool and a safety pool (also referred to as “risk pools”), which are comprised of individual employer
miscellaneous and safety rate plans, respectively. Plan assets may be used to pay benefits for any
employer rate plan of the safety and miscellaneous pools. Accordingly, rate plans within the safety or
miscellaneous pools are not separate plans under generally accepted accounting principles. Individual
employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City
sponsors four rate plans (three miscellaneous and one safety). Benefit provisions under the Plan are
established by State statute and City resolution. CalPERS issues publicly available reports that
include a full description of the pension plan regarding benefit provisions, assumptions and
membership information that can be found on the CalPERS’ website, at www.calpers.ca.gov.
Benefits provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and
death benefits to plan members, who must be public employees and beneficiaries. Benefits are based
on years of credited service, equal to one year of full-time employment. Members with five years of
total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible
for non-duty disability benefits after 5 years of service. The death benefit is one of the following: the
Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The
cost-of-living adjustments for each plan are applied as specified by the Public Employees’ Retirement
Law.
The Plan operates under the provisions of the California Public Employees’ Retirement Law (PERL),
the California Public Employees’ Pension Reform Act of 2013 (PEPRA), and the regulations,
procedures and policies adopted by the CalPERS Board of Administration. The Plan’s authority to
establish and amend the benefit terms are set by the PERL and PEPRA, and may be amended by the
California state legislature and in some cases require approval by the CalPERS Board.
The Plan’s provisions and benefits in effect at June 30, 2023 are summarized as follows:
Miscellaneous Plan
On or after
Hire date
Prior to
January 1, 2011
January 1, 2011
and prior to
January 1, 2013
On or after
January 1, 2013
Benefit formula 2.7% @ 55 2% @ 55 2.0% @ 62
Benefit vesting schedule 5 years of service 5 years of service 5 years of service
Benefit payments monthly for life monthly for life monthly for life
Retirement age 50-58 & up 50-67 & up 52-67 & up
Monthly benefits, as a % of eligible compensation 2.0%-2.7% 1.426%-2.418% 1.0%-2.5%
Required employee contribution rates 8.000% 7.000% 6.750%
Required employer contribution rates 14.030% 10.870% 7.470%
Miscellaneous
4.1.a
Packet Pg. 157 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-50-
Note 8: Defined benefit pension plan (continued)
A. General information about the pension plan (continued)
Safety Plan
Hire date
Police Fire Police Fire
Benefit formula 2.0% @ 50 2.0% @ 55 2.7% @ 55 2.7% @ 55
Benefit vesting schedule 5 years of service 5 years of service 5 years of service 5 years of service
Benefit payments monthly for life monthly for life monthly for life monthly for life
Retirement age 50 50 50-57 50-57
Monthly benefits, as a % of eligible compensation 2%-2.7% 1.426%-2% 2.0% to 2.7% 2.0% to 2.7%
Required employee contribution rates $44,325 Monthly $44,325 Monthly $39,945 Monthly $39,945 Monthly
On or after
Safety-Inactive
Prior to
Contributions
Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the
employer contribution rates for all public employers are determined on an annual basis by the actuary
and shall be effective on the July 1 following notice of a change in the rate. The total plan
contributions are determined through CalPERS’ annual actuarial valuation process. The actuarially
determined rate is the estimated amount necessary to finance the costs of benefits earned by
employees during the year, with an additional amount to finance any unfunded accrued liability. The
employer is required to contribute the difference between the actuarially determined rate and the
contribution rate of employees. Employer contribution rates may change if plan contracts are
amended. Payments made by the employer to satisfy contribution requirements that are identified by
the pension plan terms as plan member contribution requirements are classified as plan member
contributions. Employer Contributions to the Plan for the fiscal year ended June 30, 2023 were
$1,699,965. The actual employer payments of $1,736,584 made to CalPERS by the City during the
measurement period ended June 30, 2022 differed from the City’s proportionate share of the
employer’s contributions of $2,138,528 by $(401,944), which is being amortized over the expected
average remaining service lifetime in the Public Agency Cost-Sharing Multiple Employer Plan.
B. Net pension liability
The City's net pension liability for the Plan is measured as the total pension liability, less the pension
plan’s fiduciary net position. The net pension liability of the Plan is measured as of June 30, 2022,
using an annual actuarial valuation as of June 30, 2021 rolled forward to June 30, 2022 using
standard update procedures. A summary of principal assumptions and methods used to determine the
net pension liability is as follows.
Actuarial methods and assumptions used to determine total pension liability
The collective total pension liability for the June 30, 2022 measurement period was determined by an
actuarial valuation as of June 30, 2021, with update procedures used to roll forward the total pension
liability to June 30, 2022.
4.1.a
Packet Pg. 158 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-51-
Note 8: Defined benefit pension plan (continued)
B. Net pension liability (continued)
Actuarial methods and assumptions used to determine total pension liability (continued)
Valuation Date June 30, 2021
Measurement Date June 30, 2022
Actuarial Cost Method Entry Age Actuarial Cost Method
Asset Valuation Method Market Value of Assets
Actuarial Assumptions:
Discount Rate 6.90%
Inflation 2.30%
Salary Increases Varies by Entry Age and Service
Mortality Rate Table (1)Derived using CalPERS' membership data for all funds
Post Retirement Benefit Increase
(1) The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on
the 2021 CalPERS Experience Study for the period from 2001 to 2019. Pre-retirement and Post-retirement mortality rates
include generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries. For more
details on this table, please refer to the CalPERS Experience Study and Review of Actuarial Assumptions report from
November 2021 that can be found on the CalPERS website.
The lesser of contract COLA or 2.3% until Purchasing Power Protection
Allowance floor on purchasing power applies, 2.3% thereafter.
Long-term expected rate of return
The long-term expected rate of return on pension plan investments was determined using a building-
block method in which expected future real rates of return (expected returns, net of pension plan
investment expense and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CalPERS took into account both short-term and
long-term market return expectations. Using historical returns of all of the funds’ asset classes,
expected compound (geometric) returns were calculated over the next 20 years using a building-block
approach. The expected rate of return was then adjusted to account for assumed administrative
expenses of 10 Basis points. The expected real rates of return by asset class are as follows:
Asset Class
Assumed Asset
Allocation Real Return
1,2
Real Return
Years 11+3
Global equity - cap-weighted 30.0% 4.54% 5.98%
Global equity - non-cap-weighted 12.0% 3.84% 2.62%
Private equity 13.0% 7.28% 1.81%
Treasury 5.0% 27.00% 7.23%
Mortgage-backed securities 5.0% 50.00% 4.93%
Investment grade corporates 10.0% 1.56%
High yield 5.0% 2.27%
Emerging market debt 5.0% 2.48%
Private debt 5.0% 3.57%
Real assets 15.0% 3.21%
Leverage -5.0% -0.59%
Total 100%
1 An expected inflation of 2.30% used for this period
2 Figures are based on the 2021 Asset Liability Management study.
4.1.a
Packet Pg. 159 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-52-
Note 8: Defined benefit pension plan (continued)
B. Net pension liability (continued)
Change of assumptions
Effective with the June 30, 2021, valuation date (2022 measurement date), the accounting discount
rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of return,
CalPERS took into account long-term market return expectations as well as the expected pension
fund cash flows. Projected returns for all asset classes are estimated, combined with risk estimates,
and are used to project compound (geometric) returns over the long term. The discount rate used to
discount liabilities was informed by the long-term projected portfolio return. In addition, demographic
assumptions and the inflation rate assumption were changed in accordance with the 2021 CalPERS
Experience Study and Review of Actuarial Assumptions.
Discount rate
The discount rate used to measure the total pension liability for PERF C was 6.90%. The projection of
cash flows used to determine the discount rate assumed that contributions from plan members will be
made at the current member contribution rates and that contributions from employers will be made at
statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net
position was projected to be available to make all projected future benefit payments of current plan
members. Therefore, the long-term expected rate of return on plan investments was applied to all
periods of projected benefit payments to determine the total pension liability.
Subsequent events
On July 12, 2021, CalPERS reported a preliminary 21.3% net return on investments for fiscal year
2020-21. Based on the thresholds specified in CalPERS Funding Risk Mitigation policy, the excess
return of 14.3% prescribes a reduction in investment volatility that corresponds to a reduction in the
discount rate used for funding purposes of 0.20%, from 7.00% to 6.80%. Since CalPERS was in the
final stages of the four-year Asset Liability Management (ALM) cycle, the board elected to defer any
changes to the asset allocation until the ALM process concluded, and the board could make its final
decision on the asset allocation in November 2021.
On November 17, 2021, the board adopted a new strategic asset allocation. The new asset allocation
along with the new capital market assumptions, economic assumptions and administrative expense
assumption support a discount rate of 6.90% (net of investment expense but without a reduction for
administrative expense) for financial reporting purposes. This includes a reduction in the price inflation
assumption from 2.50% to 2.30% as recommended in the November 2021 CalPERS Experience
Study and Review of Actuarial Assumptions. This study also recommended modifications to
retirement rates, termination rates, mortality rates and rates of salary increases that were adopted by
the board. These new assumptions will be reflected in the GASB 68 accounting valuation reports for
the June 30, 2022, measurement date.
4.1.a
Packet Pg. 160 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-53-
Note 8: Defined benefit pension plan (continued)
B. Net pension liability (continued)
Pension plan fiduciary net position
Information about the pension plan’s assets, deferred outflows of resources, liabilities, deferred
inflows of resources, and fiduciary net position are presented in CalPERS’ audited financial
statements, which are publicly available reports that can be obtained at CalPERS’ website, at
www.calpers.ca.gov. The plan’s fiduciary net position and additions to/deductions from the plan’s
fiduciary net position have been determined on the same basis used by the pension plan, which is the
economic resources measurement focus and the accrual basis of accounting. Benefits and refunds
are recognized when due and payable in accordance with the terms of the plan. Investments are
reported at fair value.
C. Proportionate share of net pension liability
The following table shows the Plan’s proportionate share of the net pension liability over the
measurement period.
Plan Total Pension
Liability (a)
Plan Fiduciary Net
Position (b)
Plan Net Pension Liability
(c ) = (a) - (b)
Balance at: 6/30/2021 (VD) 48,438,104$ 40,720,607$ 7,717,497$
Balance at: 6/30/2022 (MD) 51,901,224 37,526,813 14,374,411
Net changes during 2021-22 3,463,120$ (3,193,794)$ 6,656,914$
Valuation Date (VD), Measurement Date (MD)
Increase (Decrease)
The City’s proportion of the net pension liability was determined by CalPERS using the output from
the Actuarial Valuation System and the fiduciary net position, as provided in the CalPERS Public
Agency Cost-Sharing Allocation Methodology Report, which is a publicly available report that can be
obtained at CalPERS’ website, at www.calpers.ca.gov.
The City’s proportionate share of the net pension liability for the total Plan as of the June 30, 2021 and
2022 measurement dates was as follows:
Miscellaneous Safety Total
Proportion - June 30, 2021 0.22695% 0.09711% 0.32406%
Proportion - June 30, 2022 0.18181% 0.08538% 0.26719%
Change - Increase (Decrease) (0.04514%) (0.01173%) (0.05687%)
4.1.a
Packet Pg. 161 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-54-
Note 8: Defined benefit pension plan (continued)
C. Proportionate share of net pension liability (continued)
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount
Rate
The following presents the City’s proportionate share of the net pension liability of the Plan as of the
measurement date, calculated using the discount rate of 6.9 percent, as well as what the net pension
liability would be if it were calculated using a discount rate that is 1 percentage-point lower (5.9
percent) or 1 percentage-point higher (7.9 percent) than the current rate:
Miscellaneous
Plan's Net Pension Liability 13,019,623$ 8,507,294$ 4,794,767$
Safety
Plan's Net Pension Liability 8,463,332 5,867,117 3,745,298
Total 21,482,955$ 14,374,411$ 8,540,065$
Discount Rate - 1% (5.90%)
Current Discount Rate
(6.90%)
Discount Rate + 1%
(7.90%)
Amortization of Deferred Outflows and Deferred Inflows of Resources
Under GASB 68, gains and losses related to changes in total pension liability and fiduciary net
position are recognized in pension expense systematically over time.
The first amortized amounts are recognized in pension expense for the year the gain or loss occurs.
The remaining amounts are categorized as deferred outflows and deferred inflows of resources
related to pensions and are to be recognized in future pension expense.
The amortization period differs depending on the source of the gain or loss:
Net difference between
projected and actual earnings
on pension plan investments
5-year straight-line amortization
All other amounts Straight-line amortization over the expected average
remaining service lives (EARSL) of all members that
are provided with benefits (active, inactive and retired)
as of the beginning of the measurement period
The expected average remaining service lifetime (EARSL) is calculated by dividing the total future
service years by the total number of plan participants (active, inactive, and retired) in the Public
Agency Cost-Sharing Multiple-Employer Plan (PERF C).
The EARSL for PERF C for the measurement period ending June 30, 2022 is 3.7 years, which was
obtained by dividing the total service years of 574,665 (the sum of remaining service lifetimes of the
active employees) by 153,587 (the total number of participants: active, inactive, and retired) in PERF
C. Inactive employees and retirees have remaining service lifetimes equal to 0. Total future service is
based on the members’ probability of decrementing due to an event other than receiving a cash
refund.
4.1.a
Packet Pg. 162 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-55-
Note 8: Defined benefit pension plan (continued)
D. Pension expense and deferred outflows and deferred inflows of resources related to
pensions
As of the start of the measurement period (July 1, 2021), the City’s net pension liability was
$7,717,497. For the measurement period ending June 30, 2021 (the measurement date), the City
incurred a pension credit of $34,995.
As of June 30, 2023, the City has deferred outflows and deferred inflows of resources related to
pensions as follows:
Deferred Outflows Deferred Inflows
of Resources of Resources
Differences between expected and actual experience 413,662$ 178,136$
Changes of assumptions 1,463,333 -
Differences between projected and actual investment
earnings 2,484,810 -
Differences between employer's contributions and
proportionate share of contributions 71,112 494,484
Change in employer's proportion 99,795 578,818
Pension contributions subsequent to measurement date 1,699,965 -
6,232,677$ 1,251,438$
The amounts above are net of outflows and inflows recognized in the 2021-22 measurement period
expense. Contributions subsequent to the measurement date of $1,699,965 reported with deferred
outflows of resources will be recognized as a reduction of the net pension liability in the upcoming
fiscal year. Other amounts reported as deferred outflows and deferred inflows of resources related to
pensions will be recognized in future pension expense as follows:
Fiscal Year
Ending June 30: Miscellaneous Safety Total
2024 472,887$ 299,772$ 772,659$
2025 379,089 258,371 637,460
2026 191,537 161,325 352,862
2027 953,116 565,177 1,518,293
2028 - - -
Thereafter - - -
E. Payable to the pension plan
At June 30, 2023, the City reported a payable of $0 for the outstanding amount of contributions to the
pension plan required .
4.1.a
Packet Pg. 163 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-56-
IV. OTHER DISCLOSURES
Note 9: Risk management
The City adopted a self-insured workers’ compensation program which is administered by a service
agent. The City is self-insured for the first $250,000 on each claim. Insurance coverage in excess of
the self-insured amount is provided by Public Entity Risk Management Authority (PERMA) up to
statutory limits for workers’ compensation.
Effective July 1, 2002, the City elected to reduce self-insured liability claim coverage from $125,000 to
$50,000 on each general liability claim against the City. The insurance coverage in excess of the self-
insured amount is provided by PERMA up to a limit of $50,000,000.
Claims, expenditures and liabilities are reported when it is probable that a loss has occurred and the
amount of that loss can be reasonably estimated. These losses include an estimate of claims that
have been incurred but not reported. At June 30, 2023, the amount of these liabilities was $428,495.
This amount represents an estimate of $324,733 for reported claims through June 30, 2023. These
claims are recorded as claims payable in the Workers’ Compensation Fund and Liability Insurance
Fund. This liability is the City’s best estimate based on available information. Changes in the reported
liability are as follows:
Change in
Liability at Claim Liability at
Year Beginning of Year Payable End of Year
2020-2021 165,067$ 38,530$ 203,597$
2021-2022 203,597 121,136 324,733
2022-2023 324,733 103,762 428,495
Effective July 1, 1986 the City became a member of PERMA, a public entity risk pool, currently
operating as a common risk management and insurance program for 20 California cities and 10
Special District/Agencies. The City pays an annual premium to the pool for its excess general liability
insurance coverage. The agreement for formation of PERMA provides that the pool will be self-
sustaining through member premiums. The City continues to carry commercial companies for all other
risks of loss, including property insurance, earthquake and flood, auto physical damage insurance and
TULIP/special events insurance.
PERMA has published its own financial report for the year ended June 30, 2023, which can be
obtained from their website, www.permarisk.gov.
4.1.a
Packet Pg. 164 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-57-
Note 10: Commitments and contingencies
a. Construction commitments
The City has entered into various commitments for construction and/or capital projects. As of
June 30, 2023, the City had outstanding contracts commitments of $2,987,624.
b. Grants
Amounts received or receivable from grant agencies are subject to audit and adjustment by grantor
agencies, principally the federal government. Any disallowed claims, including amounts already
collected, may constitute a liability of the applicable funds. The amount, if any, of expenditures
which may be disallowed by the grantor cannot be determined at this time although the City
expects such amounts, if any, to be immaterial.
c. Other
The City is involved as a defendant in various legal proceedings. While it is not feasible to predict
or determine the outcome in these cases, it is the opinion of the City that the outcome of the
majority of these cases will have no material adverse effect on the financial position of the City.
Note 11: Fund balance reservations/designations
The City’s Government Fund balances are detailed below:
General LLPD#2
City Capital
Projects
TUMF Capital
Projects
Non-Major
Governmental
Funds
Total
Governmental
Funds
Nonspendable:
Prepaids/Inventory 180,848$ -$ 274$ -$ -$ 181,122$
Advances receivable 8,251,932 154,980 - - 3,331 8,410,243
Land held for resale - - - - 339,807 339,807
Total nonspendable 8,432,780 154,980 274 - 343,138 8,931,172
Restricted:
Other government restrictions 70,510 9,782,000 - - 22,973,224 32,825,734
Total restricted 70,510 9,782,000 - - 22,973,224 32,825,734
Assigned: - - - - 1,559,335 1,559,335
Unassigned: 15,473,269 - (274) (428,699) (4,504,338) 10,539,958
Total fund balances 23,976,559$ 9,936,980$ -$ (428,699)$ 20,371,359$ 53,856,199$
The City has established a minimum fund balance policy for the General Fund Contingency Reserve.
The City Council stipulates that the Contingency Reserve must be a minimum of 15 percent of the
upcoming fiscal year's General Fund annual budgeted operating expenditures. At fiscal year-end the
Reserve for Contingency balance was $3,708,393, 15 percent of fiscal year June 30, 2023 budgeted
General Fund operating expenditures. This reserve has been reported as unassigned in the General
Fund.
4.1.a
Packet Pg. 165 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Notes to the Basic Financial Statements
June 30, 2023
-58-
Note 12: Dissolution of California Redevelopment Agencies
On December 29, 2011, the California Supreme Court upheld Assembly Bill X1 26 (Bill) that provides
for the dissolution of all redevelopment agencies in the State of California. Most cities in California had
established a redevelopment agency that was included in the reporting entity of the City as a blended
component unit (since the City council, in many cases, also served as the governing board for those
agencies).
In accordance with the timeline set forth in the Bill (as modified by the California Supreme Court on
December 29, 2011) all redevelopment agencies in the State of California were dissolved and ceased
to operate as a legal entity as of February 1, 2012.
In accordance with the provisions of ABX 1 26 (Bill) and the California Supreme Court’s decision to
uphold the Bill, the obligations of the former redevelopment agency became vested with the funds
established for the successor agency upon the date of dissolution, February 1, 2012. Former tax
increment revenues pledged to fund the debts of the former redevelopment agency will be distributed
to the Successor Agency subject to the reapportionment of such revenues as provided by the Bill.
The debt of the Successor Agency as of June 30, 2023 is as follows:
Balance at Balance at Due within
June 30, 2022 Additions Deletions June 30, 2023 one year
Successor agency
Bonds payable:
2005 Tax Allocation Bonds 5,610,000$ -$ (325,000)$ 5,285,000$ 340,000$
Total long-term liabilities 5,610,000$ -$ (325,000)$ 5,285,000$ 340,000$
Future debt service requirements for the bonds payable are as follows:
Fiscal year Total
ending June 30, Principal Interest Payment
2024 340,000$ 234,765$ 574,765$
2025 355,000 219,128 574,128
2026 370,000 202,630 572,630
2027 390,000 185,150 575,150
2028 405,000 166,865 571,865
2029-2032 2,330,000 529,460 2,859,460
2033-2035 1,095,000 50,645 1,145,645
Totals 5,285,000$ 1,588,643$ 6,873,643$
2005 Tax Allocation Bonds
Note 13: Risks and uncertainties
Successor Agency
Deductions (expenses) incurred by the Successor Agency for the year ended June 30, 2023 (and
subsequent years in which the Successor Agency is in operation) are subject to review by various
State agencies and the County in which the Successor Agency resides. If any expenses incurred by
the Successor Agency are disallowed by the State agencies or County, the City, acting as the
Successor Agency could be liable for the repayment of the disallowed costs from either its own funds
or by the State withholding remittances normally paid to the City. The amount, if any, of expenses that
may be disallowed by the State agencies or County cannot be determined at this time, although the
Successor Agency expects such amounts, if any, to be immaterial.
4.1.a
Packet Pg. 166 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
This page left intentionally blank.
4.1.a
Packet Pg. 167 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
Required Supplementary Information
4.1.a
Packet Pg. 168 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Required Supplementary Information
Budgetary Comparison Schedule - General Fund
For the Year Ended June 30, 2023
-59-
Actual Variance with
Original Final Amounts Final Budget
REVENUES
Taxes 16,380,822$ 16,380,822$ 18,653,656$ 2,272,834$
Licenses and permits 1,475,060 1,475,060 2,798,341 1,323,281
Fines and forfeitures 185,000 185,000 377,417 192,417
Development fees 125,000 125,000 348,004 223,004
Intergovernmental 8,830,336 9,353,476 6,810,547 (2,542,929)
Charges for services 4,122,840 4,122,840 3,760,380 (362,460)
Investment earnings 240,000 240,000 109,885 (130,115)
Other/Overhead Allocations 4,912,815 4,912,815 4,939,191 26,376
Total revenues 36,271,873 36,795,013 37,797,421 1,002,408
EXPENDITURES
Current:
General government 3,888,617 3,888,617 3,600,073 288,544
Public safety 18,739,309 18,739,309 18,662,106 77,203
Public works 2,591,501 2,652,270 3,179,145 (526,875)
Community development 5,964,377 5,867,377 5,632,553 234,824
Culture and leisure 109,738 109,738 229,110 (119,372)
Capital outlay 588,745 1,949,980 1,893,662 56,318
Debt service:
Principal 219,081 225,690 225,690 -
Interest 119,563 112,953 112,953 -
Total expenditures 32,220,931 33,545,934 33,535,292 10,642
Excess (deficiency) of revenues
over (under) expenditures 4,050,942 3,249,079 4,262,129 1,013,050
OTHER FINANCING SOURCES (USES)
Proceeds from the sale of property 15,000 15,000 8,100 (6,900)
Subscription acquisition - 386,403 386,403 -
Transfers in 705,633 1,534,109 1,314,374 (219,735)
Transfers out (5,940,559) (7,917,355) (1,064,935) 6,852,420
Total other financing sources (uses) (5,219,926) (5,981,843) 643,942 6,625,785
Net change in fund balance (1,168,984) (2,732,764) 4,906,071 7,638,835
Fund balance, beginning of year 19,070,488 19,070,488 19,070,488 -
Fund balance, end of year 17,901,504 16,337,724 23,976,559 7,638,835
Budgeted Amounts
4.1.a
Packet Pg. 169 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Required Supplementary Information
Budgetary Comparison Schedule – LLPD #2
For the Year Ended June 30, 2023
-60-
Actual Variance with
Original Final Amounts Final Budget
REVENUES
Assessments 4,986,147$ 4,986,147$ 4,930,063$ (56,084)$
Investment earnings 90,000 90,000 118,008 28,008
Other/overhead allocations - 95,000 - (95,000)
Total revenues 5,076,147 5,171,147 5,048,071 (123,076)
EXPENDITURES
Community development 4,960,047 5,025,974 4,072,382 953,592
Total expenditures 4,960,047 5,025,974 4,072,382 953,592
Excess (deficiency) of revenues
over (under) expenditures 116,100 145,173 975,689 830,516
OTHER FINANCING SOURCES (USES)
Transfers out (155,000) (155,000) (21) 154,979
Total other financing sources (uses) (155,000) (155,000) (21) 154,979
Net change in fund balance (38,900) (9,827) 975,668 985,495
Fund balance (deficit), beginning of year 8,961,312 8,961,312 8,961,312 -
Fund balance, end of year 8,922,412$ 8,951,485$ 9,936,980$ 985,495$
Budgeted Amounts
4.1.a
Packet Pg. 170 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Required Supplementary Information
Schedule of the City's Proportionate Share of the Plan's Net Pension Liability and
Related Ratios as of the Measurement Date - Last 10 Years*
For the Year Ended June 30, 2023
-61-
Measurement
Date
Employer's
Proportion of
the Collective
Net Pension
Liability1
Employer's
Proportionate
Share of the
Collective Net
Pension Liability
Employer's
Covered Payroll
Employer's
Proportionate
Share of the
Collective Net
Pension Liability
as a percentage
of the Employer's
Covered Payroll
Pension Plan's
Fiduciary Net
Position as a
percentage of the
Total Pension
Liability
Miscellaneous Plan
6/30/2014 0.18099% 4,473,080$ 3,036,159$ 147% 76.82%
6/30/2015 0.19300% 5,294,972 2,908,424 182% 73.75%
6/30/2016 0.18182% 6,316,067 2,317,063 273% 70.82%
6/30/2017 0.17913% 7,061,261 2,804,241 252% 69.75%
6/30/2018 0.18044% 6,800,330 3,119,387 218% 72.25%
6/30/2019 0.17949% 7,187,759 3,810,207 189% 73.22%
6/30/2020 0.17953% 7,572,634 4,262,727 178% 73.34%
6/30/2021 0.22695% 4,309,406 4,603,445 94% 85.73%
6/30/2022 0.18181% 8,507,294 5,068,470 168% 74.30%
Safety Plan (Inactive)
6/30/2014 0.07000% 2,516,462$ -$ - 0.00%
6/30/2015 0.07447% 3,068,587 - - 80.89%
6/30/2016 0.07781% 4,030,026 - - 75.83%
6/30/2017 0.07720% 4,613,123 - - 74.46%
6/30/2018 0.07932% 4,654,165 - - 74.14%
6/30/2019 0.07983% 4,983,113 - - 71.97%
6/30/2020 0.08052% 5,364,670 - - 70.10%
6/30/2021 0.09711% 3,408,091 - - 81.32%
6/30/2022 0.08538% 5,867,117 - - 68.79%
1 Proportion of the collective net pension liability represents the plan's proportion of PERF C, which includes both the Miscellaneous and
Safety Risk Pools excluding the 1959 Survivors Risk Pool.
* Measurement date 6/30/2014 (fiscal year 2015) was the first year of implementation. Additional years will be presented as
information becomes available.
4.1.a
Packet Pg. 171 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Required Supplementary Information
Schedule of Plan Contributions - Last 10 Years*
For the Year Ended June 30, 2023
-62-
Fiscal Year
Actuarially
Determined
Contribution
Contributions in
Relation to the
Actuarially
Determined
Contribution
Contribution
Deficiency
(Excess) Covered payroll
Contributions
as a
percentage of
covered
payroll
Miscellaneous Plan
6/30/2015 640,721$ (640,721)$ -$ 2,908,424$ 22.03%
6/30/2016 613,674 (613,674) - 2,317,063 26.48%
6/30/2017 691,841 (691,841) - 2,804,241 24.67%
6/30/2018 738,923 (738,923) - 3,119,387 23.69%
6/30/2019 876,180 (876,180) - 3,810,207 23.00%
6/30/2020 1,012,917 (1,012,917) - 4,262,727 23.76%
6/30/2021 1,135,010 (1,135,010) - 4,603,445 24.66%
6/30/2022 1,260,063 (1,260,063) - 5,068,470 24.86%
6/30/2023 1,185,765 (1,185,765) - 5,995,012 19.78%
Safety Plan (Inactive)
6/30/2015 138,527$ (138,527)$ -$ -$ 0.00%
6/30/2016 146,311 (146,311) - - 0.00%
6/30/2017 175,023 (175,023) - - 0.00%
6/30/2018 219,078 (219,078) - - 0.00%
6/30/2019 283,052 (283,052) - - 0.00%
6/30/2020 416,795 (416,795) - - 0.00%
6/30/2021 462,234 (462,234) - - 0.00%
6/30/2022 476,521 (476,521) - - 0.00%
6/30/2023 514,200 (514,200) - - 0.00%
* Measurement date 6/30/2014 (fiscal year 2015) was the first year of implementation. Additional years
will be presented as information becomes available.
Notes to Schedule:
Changes in Assumptions: Effective with the June 30, 2021 valuation date (2022 measurement date), the accounting
discount rate was reduced from 7.15% to 6.90%. In determining the long-term expected rate of return, CalPERS took
into account long-term market return expectations as well as the expected pension fund cash flows. Projected
returns for all asset classes are estimated, combined with risk estimates, and are used to project compound
(geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term
projected portfolio return. In addition, demographic assumptions and the inflation rate assumption were changed in
accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions.There were no
assumption changes for 2021. For 2020, the Plan adopted a new amortization policy effective with the 2019 actuarial
valuation. The new amortization policy shortens the period over which actuarial gains and losses are amortized from
30 years to 20 years with the payments computed as a level dollar amount. In addition, the new policy does not utilize
a five-year ramp-up and ramp-down on UAL bases attributable to assumption changes and non-investment
gains/losses. The new policy also does not utilize a five-year ramp-down on investment gains/losses. These changes
apply only to new UAL bases established on or after June 30, 2019. There were no changes in assumptions in 2019.
In 2018, demographic assumptions and inflation rate were changed in accordance to the CalPERS Experience Study
and Review of Actuarial Assumptions December 2017. There were no changes in the discount rate in 2019. In 2017,
the accounting discount rate was reduced from 7.65 percent to 7.15 percent. In 2016, there were no changes in the
discount rate. In 2015, amounts reported reflect an adjustment of the discount rate from 7.5 percent (net of
administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense). In 2014,
amounts reported were based on the 7.5 percent discount rate.
Changes in Benefit Terms: There were no changes to benefit terms that applied to all members of the Public Agency
Pool. Additionally, the figures above do not include any liability impact that may have resulted from Golden
Handshakes that occurred after the June 30, 2021 valuation date, unless the liability impact is deemed to be material
to the Public Agency Pool.
4.1.a
Packet Pg. 172 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
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4.1.a
Packet Pg. 173 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
Non-Major Governmental Funds
4.1.a
Packet Pg. 174 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Combining Balance Sheet – Non-Major Governmental Funds
June 30, 2023
-63-
Gas Tax Measure A Traffic Safety
CFD #2003-2
Sewer Lift
Operations
ASSETS
Cash and investments -$ 1,103,209$ 93,924$ 333$
Receivables, net:
Accounts - - - -
Interest - - - -
Taxes and assessments - - - -
Notes - - - -
Prepaids - - 3,248 -
Due from other governments 154,086 138,514 19,410 -
Advances receivable - 1,289,941 - -
Land held for resale - - - -
Total assets 154,086$ 2,531,664$ 116,582$ 333$
LIABILITIES
Accounts payable -$ -$ 15,943$ 333$
Accrued payroll - - - -
Due to other governments - - - -
Due to other funds - - - -
Unearned revenue - - - -
Advances payable - - - -
Total liabilities - - 15,943 333
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - - -
FUND BALANCES
Nonspendable - - 3,248 -
Restricted 154,086 2,531,664 97,391 -
Assigned - - - -
Unassigned - - - -
Total fund balances (deficit) 154,086 2,531,664 100,639 -
Total liabilities, deferred inflows
of resources and fund balances 154,086$ 2,531,664$ 116,582$ 333$
Special Revenue Funds
4.1.a
Packet Pg. 175 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
Continued
-64-
LLPD #1
Park
Development
Parkway
Development CSA 152
State Asset
Seizure
Public Safety
Sales Tax
162,093$ 34,040$ 18,304$ 250$ 115,811$ -$
- - - 260,206 - -
- - - - - -
11,087 - - - - -
- - - - - -
- - - - - -
- - - - - 37,182
- - - - - -
- - - - - -
173,180$ 34,040$ 18,304$ 260,456$ 115,811$ 37,182$
173,180$ -$ -$ 8,545$ -$ -$
- - - - - -
- - - - - -
- - - 202,878 - -
- - - - - -
- - - - - -
173,180 - - 211,423 - -
- - - 202,129 - -
- - - - - -
- 34,040 18,304 - 115,811 37,182
- - - - - -
- - - (153,096) - -
- 34,040 18,304 (153,096) 115,811 37,182
173,180$ 34,040$ 18,304$ 260,456$ 115,811$ 37,182$
Special Revenue Funds
4.1.a
Packet Pg. 176 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Combining Balance Sheet – Non-Major Governmental Funds
June 30, 2023
-65-
Air Quality
Improvement
AB3229 COPS
Program Fire Mitigation AB1600
ASSETS
Cash and investments 55,169$ -$ -$ 497,653$
Receivables, net:
Accounts - - - -
Interest - - - -
Taxes and assessments - - - -
Notes - - - -
Prepaids - - - -
Due from other governments - - - -
Advances receivable - - - -
Land held for resale - - - -
Total assets 55,169$ -$ -$ 497,653$
LIABILITIES
Accounts payable -$ -$ -$ -$
Accrued payroll - - - -
Due to other governments - - - -
Due to other funds - 46,197 - -
Unearned revenue - 16,667 - -
Advances payable - - - -
Total liabilities - 62,864 - -
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - - -
FUND BALANCES
Nonspendable - - - -
Restricted 55,169 - - 497,653
Assigned - - - -
Unassigned - (62,864) - -
Total fund balances (deficit) 55,169 (62,864) - 497,653
Total liabilities, deferred inflows
of resources and fund balances 55,169$ -$ -$ 497,653$
Special Revenue Funds
4.1.a
Packet Pg. 177 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
Continued
-66-
Special District
Administration
Federal Asset
Seizure
Vandalism &
Graffiti Reward RMRA CDBG CFD 2018-1
107,402$ 38,075$ 40,553$ 1,680,656$ -$ 7,685$
- - 39,412 - - -
- - - - - -
- - - - - -
- - - - - -
83 - - - - -
- - - 213,496 - -
- - - 178,296 - -
- - - - - -
107,485$ 38,075$ 79,965$ 2,072,448$ -$ 7,685$
7$ 2,100$ -$ -$ -$ -$
3,027 - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
3,034 2,100 - - - -
- - 39,412 - - -
83 - - - - -
104,368 35,975 40,553 2,072,448 - 7,685
- - - - - -
- - - - - -
104,451 35,975 40,553 2,072,448 - 7,685
107,485$ 38,075$ 79,965$ 2,072,448$ -$ 7,685$
Special Revenue Funds
4.1.a
Packet Pg. 178 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Combining Balance Sheet – Non-Major Governmental Funds
June 30, 2023
-67-
CFD 2017-1 CFD 2020-1
CFD #2021-1
Public Safety
Development
Impact Fees
ASSETS
Cash and investments -$ 13,284$ -$ 5,239,067$
Receivables, net:
Accounts - - - -
Interest - - - -
Taxes and assessments 2,312 - - -
Notes - - - -
Prepaids - - - -
Due from other governments - - - -
Advances receivable - - - 1,024,804
Land held for resale - - - -
Total assets 2,312$ 13,284$ -$ 6,263,871$
LIABILITIES
Accounts payable 11,836$ 13$ -$ -$
Accrued payroll - - - -
Due to other governments - - - -
Due to other funds 11,121 - 2,500 -
Unearned revenue - - - -
Advances payable - - - -
Total liabilities 22,957 13 2,500 -
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - - -
FUND BALANCES
Nonspendable - - - -
Restricted - 13,271 - 6,263,871
Assigned - - - -
Unassigned (20,645) - (2,500) -
Total fund balances (deficit) (20,645) 13,271 (2,500) 6,263,871
Total liabilities, deferred inflows
of resources and fund balances 2,312$ 13,284$ -$ 6,263,871$
Special Revenue Funds
4.1.a
Packet Pg. 179 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
Continued
-68-
Community
Facilities
District 2003
Successor
Housing
Authority
Assessment
District 2003-
01
Total Special
Revenue
Funds
Underground
Utility
Flood
Control
-$ 234,217$ 9,126,690$ 18,568,415$ 1,305,629$ -$
- - - 299,618 - -
- 272,804 - 272,804 - -
35,148 - 7,385 55,932 - -
- 2,965,155 - 2,965,155 - -
- - - 3,331 - -
- - - 562,688 - -
- - - 2,493,041 - 1,533,476
- 339,807 - 339,807 - -
35,148$ 3,811,983$ 9,134,075$ 25,560,791$ 1,305,629$ 1,533,476$
1,095,232$ 225$ -$ 1,307,414$ -$ -$
- - - 3,027 - -
- - - - - -
- - - 262,696 - -
- - - 16,667 - -
2,929,386 - - 2,929,386 - -
4,024,618 225 - 4,519,190 - -
- 3,245,749 - 3,487,290 - -
- 339,807 - 343,138 - -
- 226,202 9,134,075 21,439,748 - 1,533,476
- - - - 1,305,629 -
(3,989,470) - - (4,228,575) - -
(3,989,470) 566,009 9,134,075 17,554,311 1,305,629 1,533,476
35,148$ 3,811,983$ 9,134,075$ 25,560,791$ 1,305,629$ 1,533,476$
Capital Projects Funds Special Revenue Funds
4.1.a
Packet Pg. 180 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Combining Balance Sheet – Non-Major Governmental Funds
June 30, 2023
-69-
Debt Service
Traffic
Signalization
Highway 79
Capital
Projects
Total Capital
Projects Funds
Assessment
District 87-1
Debt Service
Total Non-
Major
Governmental
Funds
ASSETS
Cash and investments 156,307$ -$ 1,461,936$ -$ 20,030,351$
Receivables, net:
Accounts - - - - 299,618
Interest - - - - 272,804
Taxes and assessments - - - 1,271,743 1,327,675
Notes - - - - 2,965,155
Prepaids - - - - 3,331
Due from other governments - - - - 562,688
Advances receivable - 97,399 1,630,875 - 4,123,916
Land held for resale - - - - 339,807
Total assets 156,307$ 97,399$ 3,092,811$ 1,271,743$ 29,925,345$
LIABILITIES
Accounts payable -$ -$ -$ -$ 1,307,414$
Accrued payroll - - - - 3,027
Due to other governments - - - 144,128 144,128
Due to other funds - - - 319,119 581,815
Unearned revenue - - - - 16,667
Advances payable - - - - 2,929,386
Total liabilities - - - 463,247 4,982,437
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - - 1,084,259 4,571,549
FUND BALANCES
Nonspendable - - - - 343,138
Restricted - - 1,533,476 - 22,973,224
Assigned 156,307 97,399 1,559,335 - 1,559,335
Unassigned - - - (275,763) (4,504,338)
Total fund balances (deficit) 156,307 97,399 3,092,811 (275,763) 20,371,359
Total liabilities, deferred inflows
of resources and fund balances 156,307$ 97,399$ 3,092,811$ 1,271,743$ 29,925,345$
Capital Projects Funds
4.1.a
Packet Pg. 181 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Combining Statement of Revenues, Expenditures and Changes in Fund Balances –
Non-Major Funds
For the Year Ended June 30, 2023
-70-
Gas Tax Measure A
Traffic
Safety
CFD #2003-2
Sewer Lift
Operations
REVENUES
Taxes -$ -$ -$ -$
Assessments - - - 21,515
Fines and forfeitures - - 120,181 -
Development fees - - - -
Intergovernmental 1,388,379 1,527,547 - -
Investment earnings 1,283 28,281 - 55
Other/overhead allocations - - - -
Total revenues 1,389,662 1,555,828 120,181 21,570
EXPENDITURES
Current:
General government - - - -
Public safety - - 71,651 -
Public works 1,370,783 62,000 40,422 21,570
Community development - - - -
Culture and leisure - - - -
Capital outlay - - 21,694 -
Debt service:
Interest - - - -
Total expenditures 1,370,783 62,000 133,767 21,570
Excess (deficiency) of revenues
over (under) expenditures 18,879 1,493,828 (13,586) -
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - (340,218) - -
Total other financing sources (uses) - (340,218) - -
Net change in fund balances 18,879 1,153,610 (13,586) -
Fund balances (deficit), beginning of year 135,207 1,378,054 114,225 -
Fund balances (deficit), end of year 154,086$ 2,531,664$ 100,639$ -$
Special Revenue Funds
4.1.a
Packet Pg. 182 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
Continued
-71-
LLPD #1
Park
Development
Parkway
Development CSA 152
State Asset
Seizure
Public Safety
Sales Tax
-$ -$ -$ -$ -$ 485,095$
656,741 - - - - -
- - - 520,713 - -
- - - - - -
- - - 203,888 - -
- 441 237 - 1,503 -
- - - - - -
656,741 441 237 724,601 1,503 485,095
2,863 - - - - -
- - - - 679 -
- - - 498,572 - -
- - - - - -
886,937 - - - - -
- - - - - -
- - - - - -
889,800 - - 498,572 679 -
(233,059) 441 237 226,029 824 485,095
- - - - - -
- - - (224,270) - (485,898)
- - - (224,270) - (485,898)
(233,059) 441 237 1,759 824 (803)
233,059 33,599 18,067 (154,855) 114,987 37,985
-$ 34,040$ 18,304$ (153,096)$ 115,811$ 37,182$
Special Revenue Funds
4.1.a
Packet Pg. 183 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Combining Statement of Revenues, Expenditures and Changes in Fund Balances –
Non-Major Funds
For the Year Ended June 30, 2023
-72-
Air Quality
Improvement
AB3229 COPS
Program Fire Mitigation AB1600
REVENUES
Taxes -$ -$ -$ -$
Assessments - - - -
Fines and forfeitures - - - -
Development fees - - - -
Intergovernmental 70,720 165,271 - -
Investment earnings 1,214 434 1,740 6,487
Other/overhead allocations - - - -
Total revenues 71,934 165,705 1,740 6,487
EXPENDITURES
Current:
General government - - - -
Public safety - 50,750 - -
Public works 94,158 - - 8,249
Community development 1,357 - - -
Culture and leisure - - - -
Capital outlay - 181,531 - -
Debt service:
Interest - - - -
Total expenditures 95,515 232,281 - 8,249
Excess (deficiency) of revenues
over (under) expenditures (23,581) (66,576) 1,740 (1,762)
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - (673,141) -
Total other financing sources (uses) - - (673,141) -
Net change in fund balances (23,581) (66,576) (671,401) (1,762)
Fund balances (deficit), beginning of year 78,750 3,712 671,401 499,415
Fund balances (deficit), end of year 55,169$ (62,864)$ -$ 497,653$
Special Revenue Funds
4.1.a
Packet Pg. 184 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
Continued
-73-
Special District
Administration
Federal Asset
Seizure
Vandalism &
Graffiti Reward RMRA CDBG CFD 2018-1
-$ -$ -$ -$ -$ -$
- - - - - 1,781
- - - - - -
10,300 - - - - -
- - - 1,218,380 402,057 -
- 184 - 36,032 - 95
251,586 - - - - -
261,886 184 - 1,254,412 402,057 1,876
- - - - - -
- - - - - -
- - - - - -
313,740 - - - - 3,650
- - - - - -
- - - - - -
- - - - - -
313,740 - - - - 3,650
(51,854) 184 - 1,254,412 402,057 (1,774)
- - - - - -
- - - (2,091,575) 10,334 -
- - - (2,091,575) 10,334 -
(51,854) 184 - (837,163) 412,391 (1,774)
156,305 35,791 40,553 2,909,611 (412,391) 9,459
104,451$ 35,975$ 40,553$ 2,072,448$ -$ 7,685$
Special Revenue Funds
4.1.a
Packet Pg. 185 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Combining Statement of Revenues, Expenditures and Changes in Fund Balances –
Non-Major Funds
For the Year Ended June 30, 2023
-74-
CFD 2017-1 CFD 2020-1
CFD #2021-1
Public Safety
Development
Impact Fees
REVENUES
Taxes -$ -$ -$ -$
Assessments 7,842 8,197 - -
Fines and forfeitures - - - -
Development fees - - - 2,101,608
Intergovernmental - - - -
Investment earnings 260 139 - 74,733
Other/overhead allocations - - - -
Total revenues 8,102 8,336 - 2,176,341
EXPENDITURES
Current:
General government - - - -
Public safety - - - -
Public works - - - 48,383
Community development 71,372 2,178 - -
Culture and leisure - - - 68,710
Capital outlay - - - 25,000
Debt service:
Interest - - - -
Total expenditures 71,372 2,178 - 142,093
Excess (deficiency) of revenues
over (under) expenditures (63,270) 6,158 - 2,034,248
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - (180,243)
Total other financing sources (uses) - - - (180,243)
Net change in fund balances (63,270) 6,158 - 1,854,005
Fund balances (deficit), beginning of year 42,625 7,113 (2,500) 4,409,866
Fund balances (deficit), end of year (20,645)$ 13,271$ (2,500)$ 6,263,871$
Special Revenue Funds
4.1.a
Packet Pg. 186 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
Continued
-75-
Community
Facilities
District 2003
Successor
Housing
Authority
Assessment
District
2003-01
Total Special
Revenue Funds
Underground
Utility Flood Control
-$ -$ -$ 485,095$ -$ -$
3,380,233 - 1,157,516 5,233,825 - -
- - - 640,894 - -
- - - 2,111,908 - 509,549
- - - 4,976,242 - -
- 3,008 113,540 269,666 16,916 19,160
- - - 251,586 - -
3,380,233 3,008 1,271,056 13,969,216 16,916 528,709
30,266 2,734 - 35,863 - -
3,865,215 - - 3,988,295 - -
- - 41,183 2,185,320 - 102,791
- - - 392,297 - -
- - - 955,647 - -
8,344 - - 236,569 - -
69,330 - - 69,330 - -
3,973,155 2,734 41,183 7,863,321 - 102,791
(592,922) 274 1,229,873 6,105,895 16,916 425,918
224,270 - - 224,270 - -
- - - (3,985,011) - (78,284)
224,270 - - (3,760,741) - (78,284)
(368,652) 274 1,229,873 2,345,154 16,916 347,634
(3,620,818) 565,735 7,904,202 15,209,157 1,288,713 1,185,842
(3,989,470)$ 566,009$ 9,134,075$ 17,554,311$ 1,305,629$ 1,533,476$
Capital Projects Funds Special Revenue Funds
4.1.a
Packet Pg. 187 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
City of San Jacinto
Combining Statement of Revenues, Expenditures and Changes in Fund Balances –
Non-Major Funds
For the Year Ended June 30, 2023
-76-
Debt Service
Traffic
Signalization
Highway 79
Capital
Projects
Total Capital
Projects Funds
Assessment
District 87-1
Debt Service
Total Non-Major
Governmental
Funds
REVENUES
Taxes -$ -$ -$ 187,484$ 672,579$
Assessments - - - - 5,233,825
Fines and forfeitures - - - - 640,894
Development fees - - 509,549 - 2,621,457
Intergovernmental - - - - 4,976,242
Investment earnings 2,025 - 38,101 - 307,767
Other/overhead allocations - - - - 251,586
Total revenues 2,025 - 547,650 187,484 14,704,350
EXPENDITURES
Current:
General government - - - 2,150 38,013
Public safety - - - - 3,988,295
Public works - - 102,791 - 2,288,111
Community development - - - - 392,297
Culture and leisure - - - - 955,647
Capital outlay - - - - 236,569
Debt service:
Interest - - - - 69,330
Total expenditures - - 102,791 2,150 7,968,262
Excess (deficiency) of revenues
over (under) expenditures 2,025 - 444,859 185,334 6,736,088
OTHER FINANCING SOURCES (USES)
Transfers in - - - - 224,270
Transfers out - (28,703) (106,987) - (4,091,998)
Total other financing sources (uses) - (28,703) (106,987) - (3,867,728)
Net change in fund balances 2,025 (28,703) 337,872 185,334 2,868,360
Fund balances (deficit), beginning of year 154,282 126,102 2,754,939 (461,097) 17,502,999
Fund balances (deficit), end of year 156,307$ 97,399$ 3,092,811$ (275,763)$ 20,371,359$
Capital Projects Funds
4.1.a
Packet Pg. 188 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
This page left intentionally blank
4.1.a
Packet Pg. 189 Attachment: Financial Statements 2023 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
1
May 16, 2024
To the Honorable City Council
City of San Jacinto
We have audited the financial statements of the City of San Jacinto (the
entity) as of and for the year ended June 30, 2023, and have issued our
report thereon dated May 16, 2024. Professional standards require that
we advise you of the following matters relating to our audit.
Our Responsibility in Relation to the Financial Statement Audit
As communicated in our engagement letter dated May 1, 2023, our
responsibility, as described by professional standards, is to form and
express opinions about whether the financial statements that have been
prepared by management with your oversight are presented fairly, in all
material respects, in accordance with accounting principles generally
accepted in the United States of America. Our audit of the financial
statements does not relieve you or management of your respective
responsibilities.
Our responsibility, as prescribed by professional standards, is to plan
and perform our audit to obtain reasonable, rather than absolute,
assurance about whether the financial statements are free of material
misstatement. An audit of financial statements includes consideration of
the system of internal control over financial reporting as a basis for
designing audit procedures that are appropriate in the circumstances,
but not for the purpose of expressing an opinion on the effectiveness of
the entity’s internal control over financial reporting. Accordingly, as part
of our audit, we considered the system of internal control of the entity
solely for the purpose of determining our audit procedures and not to
provide any assurance concerning such internal control.
We are also responsible for communicating significant matters related to
the audit that are, in our professional judgment, relevant to your
responsibilities in overseeing the financial reporting process. However,
we are not required to design procedures for the purpose of identifying
other matters to communicate to you.
Planned Scope and Timing of the Audit
We conducted our audit consistent with the planned scope and timing
we previously communicated to you.
Compliance with All Ethics Requirements Regarding Independence
The engagement team, others in our firm, as appropriate, our firm, have
complied with all relevant ethical requirements regarding independence.
4.1.b
Packet Pg. 190 Attachment: SAS 114 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
The Honorable City Council
City of San Jacinto Page 2
Significant Risks Identified
We have identified the following significant risks:
Management's override of internal controls over financial reporting – Management override of
internal controls is the intervention by management in handling financial information and making
decisions contrary to internal control policy.
Revenue recognition – Revenue recognition is a generally accepted accounting principle that
refers to the conditions under which an entity can recognize a transaction as revenue. Auditing
standards indicate that recognizing revenue is a presumed fraud risk and usually classified as a
significant risk in most audits.
These significant risks are presumptive in most audits and merit attention by the auditors due to the
direct impact over financial reporting and internal control processes. Although identified as significant
risks, we noted no matters of management override of controls or deviations from generally
accepted accounting principles which caused us to modify our audit procedures or any related
matters which are required to be communicated to those charged with governance due to these
identified risks.
Qualitative Aspects of the City’s Significant Accounting Practices
Significant Accounting Policies
Management has the responsibility to select and use appropriate accounting policies. A summary of
the significant accounting policies adopted by the entity is included in Note 1 to the financial
statements. The entity has adopted the provisions of GASB Statement No. 96, Subscription Based
Information Technology Arrangements. No matters have come to our attention that would require us,
under professional standards, to inform you about (1) the methods used to account for significant
unusual transactions and (2) the effect of significant accounting policies in controversial or emerging
areas for which there is a lack of authoritative guidance or consensus.
Significant Accounting Estimates
Accounting estimates are an integral part of the financial statements prepared by management and
are based on management’s knowledge and experience about past and current events, and
assumptions about future events. Certain accounting estimates are particularly sensitive because of
their significance to the financial statements and because of the possibility that future events
affecting them may differ markedly of management’s current judgments.
The most sensitive accounting estimates affecting the City’s financial statements are:
Management’s estimate of fair market value of investments based on market values provided by
outside sources. We evaluated the key factors and assumptions used to develop the fair market
value of investments in determining that it is reasonable in relation to the financial statements
taken as a whole.
Management’s estimate of depreciation expense is based on the useful lives of acquired assets.
We evaluated the key factors and assumptions used to develop depreciation expense in
determining that it is reasonable in relation to the financial statements taken as a whole.
4.1.b
Packet Pg. 191 Attachment: SAS 114 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
The Honorable City Council
City of San Jacinto Page 3
Management’s estimate of claims payable is based on claims loss reports from third party claims
management companies. We evaluated the key factors and assumptions used to develop the
claims payable estimate in determining that is reasonable in relation to the financial statements
taken as a whole.
The estimate of the net pension liability and the related deferred amounts is based on actuarial
reports provided by independent actuaries. We evaluated the key factors and assumptions used
to develop the estimate in determining that it is reasonable in relation to the statements taken as
a whole.
Management’s estimate of lease and subscription liabilities, right-to-use assets, and asset
amortization is based on present value calculations using certain terms and assumptions in the
lease agreements and estimated useful lives of assets in accordance with generally accepted
accounting principles. We evaluated the key factors and assumptions used to develop the lease
related estimates in determining that it is reasonable in relation to the financial statements taken
as a whole.
Financial Statement Disclosures
Certain financial statement disclosures involve significant judgment and are particularly sensitive
because of their significance to financial statement users. The most sensitive disclosures affecting
the City’s financial statements relate to:
The disclosure of the fair value of investments in the notes to the financial statements represents
amounts susceptible to market fluctuations.
The disclosure of capital assets, net, in the basic financial statements is based on historical
information which could differ from actual useful lives of each capitalized item.
The disclosure of net pension liability and related deferred amounts in the notes to the financial
statements is based on actuarial assumptions. Actual future liabilities may vary from disclosed
estimates.
The disclosure of claims payable in the basic financial statements is based on claims loss
reports from third party claims management companies. Actual future liabilities may vary from
disclosed estimates.
The disclosure of leases and subscription liabilities, right-to-use assets, and asset amortization in
the basic financial statements is based on certain terms and assumptions in the lease
agreements which could differ from actual amounts.
The financial statement disclosures are neutral, consistent, and clear.
Significant Difficulties Encountered during the Audit
We encountered no significant difficulties in dealing with management relating to the performance of
the audit.
4.1.b
Packet Pg. 192 Attachment: SAS 114 (Annual Financial Report, SAS 114 Report and GAS Report for the Fiscal Year Ended June 30, 2023)
The Honorable City Council
City of San Jacinto Page 4
Uncorrected and Corrected Misstatements
For purposes of this communication, professional standards also require us to accumulate all known
and likely misstatements identified during the audit, other than those that we believe are trivial, and
communicate them to the appropriate level of management. Further, professional standards require
us to also communicate the effect of uncorrected misstatements related to prior periods on the
relevant classes of transactions, account balances or disclosures, and the financial statements as a
whole and each applicable opinion unit. Management has corrected all material misstatements that
were uncorrected by management that we believe are not trivial.
In addition, professional standards require us to communicate to you all material, corrected
misstatements that were brought to the attention of management as a result of our audit procedures.
There were no corrected misstatements that we deemed material brought to the attention of
management as a result of our audit procedures.
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a
matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or
auditing matter, which could be significant to the entity’s financial statements or the auditor’s report.
No such disagreements arose during the course of the audit.
Representations Requested from Management
We have requested certain written representations from management, which are included in the
attached letter dated May 16, 2024.
Management’s Consultations with Other Accountants
In some cases, management may decide to consult with other accountants about auditing and
accounting matters. Management informed us that, and to our knowledge, there were no
consultations with other accountants regarding auditing and accounting matters.
Other Significant Matters, Findings, or Issues
In the normal course of our professional association with the entity, we generally discuss a variety of
matters, including the application of accounting principles and auditing standards, significant events
or transactions that occurred during the year, operating and regulatory conditions affecting the entity,
and operational plans and strategies that may affect the risks of material misstatement. None of the
matters discussed resulted in a condition to our retention as the entity’s auditors.
Other Information Included in Annual Reports
Our responsibility also includes communicating to you any information which we believe is a material
misstatement of fact. Nothing came to our attention that caused us to believe that such information,
or its manner of presentation, is materially inconsistent with the information, or manner of its
presentation, appearing in the financial statements.
4.1.b
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The Honorable City Council
City of San Jacinto Page 5
This report is intended solely for the information and use of the City Council and management of the
City and is not intended to be and should not be used by anyone other than these specified parties.
Very truly yours,
May 16, 2024
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1
REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING
AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT
OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
Independent Auditor’s Report
To the Honorable City Council
City of San Jacinto
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 (Government Auditing Standards),
the financial statements of the governmental activities, the business-type
activities, each major fund, and the aggregate remaining fund information of
the City of San Jacinto (the entity) as of and for the year ended June 30,
2023, and the related notes to the financial statements, which collectively
comprise the entity’s basic financial statements, and have issued our report
thereon dated May 16, 2024.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we
considered the entity’s internal control over financial reporting (internal
control) as a basis for designing audit procedures that are appropriate in the
circumstances for the purpose of expressing our opinions on the financial
statements, but not for the purpose of expressing an opinion on the
effectiveness of the entity’s internal control. Accordingly, we do not express
an opinion on the effectiveness of the entity’s internal control.
A deficiency in internal control exists when the design or operation of a
control does not allow management or employees in the normal course of
performing their assigned functions, to prevent, or detect and correct
misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control, such that there is a
reasonable possibility that a material misstatement of the entity’s financial
statements will not be prevented, or detected and corrected on a timely
basis. A significant deficiency is a deficiency, or a combination of
deficiencies, in internal control that is less severe than a material weakness,
yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in
the first paragraph of this section and was not designed to identify all
deficiencies in internal control that might be material weaknesses or
significant deficiencies. Given these limitations, during our audit we did not
identify any deficiencies in internal control that we consider to be material
weaknesses. However, material weaknesses or significant deficiencies may
exist that were not identified.
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The Honorable City Council
City of San Jacinto Page 2
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the entity’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.
San Bernardino, California
May 16, 2024
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