Agenda, regular meeting — Adelanto City Council, December 14, 2022 (part 1 of 3)

AGENDA

REGULAR MEETING

OF THE ADELANTO CITY COUNCIL,

ADELANTO PUBLIC FINANCING AUTHORITY,

ADELANTO PUBLIC UTILITY AUTHORITY,

ADELANTO COMMUNITY BENEFIT CORPORATION,

AND THE SUCCESSOR AGENCY BOARD
December 14, 2022

City Council
Gabriel Reyes, Mayor
Daniel Ramos, Mayor Pro Tem
Joy Jeannette, Councilor
Angelo Meza, Councilor
Amanda Uptergrove, Councilor
City Manager
Jessie Flores
City Attorney
Marc Tran
Meetings held:
2 nd & 4th Wednesday
Adelanto Governmental Center
City Council Chambers
11600 Air Expressway, Adelanto Open Session: 7:00 p.m.

City Council, essential staff, and the public are allowed to be physically present inside Council Chambers and will be seated the recommended distance from each other. Public participation is also call-in or via written correspondence.

On March 4, 2020, Governor Newsom proclaimed a State of Emergency in California as a result of the threat of COVID-19. On September 16, 2021, Governor Newsom signed Assembly Bill 361 (“AB 361”), which was effective immediately and amends Government Code § 54953 to allow a local legislative body to hold public meetings via teleconferencing and to make public meetings accessible telephonically or otherwise electronically to all members of the public seeking to observe and to address the local legislative body. Pursuant to AB 361, please be advised that members of the Adelanto City Council may participate in meetings telephonically.

Pursuant to AB 361, the public may view the meeting and participate in public comment remotely as follows:

NOTE: PLEASE TURN CELL PHONES OFF OR PLACE THEM ON VIBRATE DURING THE CITY COUNCIL MEETING AS A COURTESY TO OTHERS. Thank you, Administrative Staff The City Council Agenda packet may be reviewed by the public at the reception counter in City Hall. Any writings or documents pertaining to an open session item, provided to a majority of the City Council within 72 hours of a regular meeting, shall be made available for public inspection at the reception counter in City Hall at 11600 Air Expressway, Adelanto, CA 92301, during normal business hours. Members of the public can view the agenda or download any staff reports in advance by accessing the City website at www.ci.adelanto.ca.us on Thursday the week before the scheduled meeting.

The public may view the meeting or participate / comment remotely as follows:
• All of our meetings are streamed live at
https://adelanto.granicus.com/ViewPublisher.php?view_id=1 and are also available for playback after the meeting.
• Participate via zoom please log in using any of the options below:

REGULAR MEETING
DECEMBER 14, 2022
11600 Air Expressway • Adelanto, CA 92301 • (760) 246-2300 • www.ci.adelanto.ca.us • Teleconference
https://zoom.us/j/93146444676?pwd=YVU5anBFak1xSFZ4emNnNW9FNExiQT09 Or Telephone:
1-669-900-6833
Webinar ID: 931 4644 4676
Passcode: 7601
Submit written comments:

We encourage submittal of written comments supporting, opposing, or otherwise commenting on an agenda item, for distribution to the City Council prior to the meeting. Send emails to [email protected]; written correspondence may be sent to Brenda Lopez, 11600 Air Expressway Adelanto CA 92301.

Rules of Decorum
“Members of the Public are advised that all PAGERS, CELLULAR TELEPHONES and any OTHER COMMUNICATION DEVICES are to be turned off upon entering the City Council Chambers.” If you need to have a discussion with someone in the audience, kindly step out into the lobby. Under the Government Code, the City Council may regulate disruptive behavior that impedes the City Council Meeting.

Disruptive conduct may include, but is not limited to:
• Screaming or yelling during another audience member’s public comments period; • Profane language directed at individuals in the meeting room; • Throwing objects at other individuals in the meeting room; • Physical or verbal altercations with other individuals in the meeting room; and • Going beyond the allotted three-minute public comment period granted.

When a person’s or group’s conduct disrupts the meeting, the Mayor or presiding officer will request that the person or group stop the disruptive behavior, and WARN the person or group that they will be asked to leave the meeting room if the behavior continues.

If the person or group refuses to stop the disruptive behavior, the Mayor or presiding officer may order the person or group to leave the meeting room, and may request that those persons be escorted from the meeting room. Any person who, without authority of law, willfully disturbs or breaks up a City Council meeting is guilty of a misdemeanor. (Pen. Code, § 403.) It should also be noted that any person who WILLFULLY disturbs or breaks up the City Council meeting may be arrested for a misdemeanor offense. (Penal Code, § 403.)

MEMBERS OF THE PUBLIC WISHING TO ADDRESS THE CITY COUNCIL MEMBERS

ARE REQUIRED TO FILL OUT A SPEAKER REQUEST FORM AND PLACE IT IN THE TRAY ON THE PODIUM PRIOR TO MEETING. Thank you, Administrative Staff

REGULAR MEETING
DECEMBER 14, 2022
11600 Air Expressway • Adelanto, CA 92301 • (760) 246-2300 • www.ci.adelanto.ca.us The City Council packet may be reviewed by the public at the reception counter in City Hall. Any writings or documents pertaining to an open session item, provided to a majority of the City Council Members within seventy-two (72) hours of a Regular Meeting and twenty-four (24) hours of a Special Meeting. Members of the public can view the agenda or download any staff reports in advance by accessing the City’s website at www.ci.adelanto.ca.us on the Thursday of the week before the scheduled meeting.

AMERICANS WITH DISABILITIES ACT: In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the City Clerk at (760) 246-2300, ext. 11123, no later than seventy-two (72) hours prior to the meeting per 28 CFR 34.102.104.

TIME: _____________
ROLL CALL: Councilor Jeannette ________
Councilor Meza ________
Councilor Uptergrove ________
Mayor Pro Tem Ramos ________
Mayor Reyes ________
INVOCATION:

FLAG SALUTE: ______________________

1. City Manager to announce if there is any addition/removal of items from the agenda.

C. APPROVAL OF AGENDA
A. CALL TO ORDER—REGULAR MEETING
B. DELETIONS/ADDITIONS TO AGENDA

REGULAR MEETING
DECEMBER 14, 2022
11600 Air Expressway • Adelanto, CA 92301 • (760) 246-2300 • www.ci.adelanto.ca.us

D CITY MANAGERS ANNOUNCEMENTS AND REPORT
E. CITY COUNCIL ANNOUNCEMENTS AND REPORTS
F. PRESENTATIONS

1. Presentation by City Manager Flores to Former Council Member Gerardo Hernandez for his years of service to the City.

2. Presentation by City Manager Flores to Former Council Member Evans for her years of service to the City.

3. Presentation by City Manager Flores to Former Council Member / Planning Commissioner Jones for his years of service to the City.

G PUBLIC COMMUNICATIONS
This is the time and place for members of the public to comment on any matter within the jurisdiction of the City Council. Members of the public wishing to address the City Council Members on items not on the agenda can push *9 on their telephones to raise their hands. The City Clerk will call on you in the order received. You will be asked to un-mute - to do so you must push *6. Please state your name for the record. There is a time limit of three (3) minutes.

Members of the audience may address the City Council on non-agenda items; however, in accordance with Government Code section 54954.2, the City Council may not take action on an item not appearing on the agenda
H. CONSENT CALENDAR
Items on the Consent Calendar are considered routine in nature and non-controversial, and require no further discussion by the City Council. They may be acted on in one motion unless a member of the City Council or member of the audience requests a separate discussion on an item.

MOTION APPROVING THE CONSENT CALENDAR AS PRESENTED

1. Waiver of Full Reading of Ordinances. Proposed action to waive full reading (except title) of all ordinances appearing on this City Council agenda as authorized by Government Code Section 36934, unless otherwise directed by the City Council.

2. Consideration and Approval of A 30-Day Resolution Regarding the Conduct of Teleconferenced Meetings of the City Council and other City Bodies Under Government Code Section 54953(e)

RESOLUTION NO. 22-82

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

ADELANTO, COUNTY OF SAN BERNARDINO,

CALIFORNIA, PROCLAIMING A LOCAL EMERGENCY,

RATIFYING THE PROCLAMATION OF A STATE OF
EMERGENCY BY GOVERNOR NEWSOM ON MARCH 4,
2020, AND REAUTHORIZING REMOTE TELECONFERENCE

MEETINGS OF THE CITY COUNCIL, CITY BOARDS, AND

ALL COMMISSIONS OF THE CITY OF ADELANTO, FOR THE
PERIOD FROM NOVEMBER 9, 2022, THROUGH DECEMBER
9, 2022, PURSUANT TO BROWN ACT PROVISIONS SET
FORTH UNDER GOVERNMENT CODE SECTION 54953(e)

3. Receive and file the City’s annual audit reports and financial statements for the fiscal year ended June 30, 2020.

4. Approval of Warrant:
a. Approval of City of Adelanto Warrant, 22/23-06-01- 14778 through 14809 in the total amount of $3,686,857.51.
b. Approval of City of Adelanto EFT No. Warrant, 22/23-06-01- 1723 through 1758 in the total amount of $70,685.20.

M__________________S__________________ACTION__________________ I. ADELANTO PUBLIC UTILITY AUTHORITY CONSENT CALENDAR
Items on the Consent Calendar are considered routine in nature and non-controversial, and require no further discussion by the City Council. They may be acted on in one motion unless a member of the City Council or member of the audience requests a separate discussion on an item.

PUBLIC COMMENT: OPEN: CLOSED:

2. Receive and File Water Department Report.

3. Receive and File Sewer Department Report.

4. Receive and file the Authority’s annual financial report and financial statement for the fiscal year ended June 30, 2020.

M__________________S__________________ACTION_________________

REGULAR MEETING
DECEMBER 14, 2022
11600 Air Expressway • Adelanto, CA 92301 • (760) 246-2300 • www.ci.adelanto.ca.us J. NEW BUSINESS
PUBLIC COMMENT: OPEN: CLOSED:

1. RECOMMENDATION TO THE CITY COUNCIL FOR ADOPTION OF CHAPTER 5.84 TO THE ADELANTO MUNICIPAL CODE FOR A FOOD TRUCK ORDINANCE.(ATTORNEY) RECOMMENDATION: Staff recommends that the City Council solicit public comment/input and adopt proposed Ordinance No. 638, also referred to as “Food Trucks”, designed to regulate food truck vending within the City of Adelanto (“City”). This Ordinance will create an application and permit requirement for food truck vendors, set rules for food truck operations, and sets penalties for violations pursuant to the Adelanto Municipal Code. It shall take effect thirty (30) days after passage.

ORDINANCE NO 638

AN ORDINANCE OF THE CITY COUNCIL, OF THE CITY OF

ADELANTO, SAN BERNARDINO COUNTY, STATE OF CALIFORNIA,
ESTABLISHING CHAPTER 5.84 (FOOD TRUCKS) TO TITLE 5
(BUSINESS LICENSES AND REGULATIONS) OF THE ADELANTO

MUNICIPAL CODE REGULATING FOOD TRUCKS
M__________________S__________________ACTION__________________

2. CONSIDERATION, APPROVAL AND ADOPTION OF RESOLUTION AWARDING THE CONTRACT FOR REQUEST FOR PROPOSALS (RFP) FOR THE CITY’S WEBSITE REDESIGN AND CREATION OF MOBILE/SMARTPHONE APPLICATION TO LANWAN. (JESSIE)
RECOMMENDATION: Staff recommends that the City Council adopt a resolution awarding the agreement for Request for Proposals (RFP) for the City’s Website Redesign and Creation of Mobile/Smartphone Application to LANWAN..

M__________________S__________________ACTION__________________

REGULAR MEETING
DECEMBER 14, 2022
11600 Air Expressway • Adelanto, CA 92301 • (760) 246-2300 • www.ci.adelanto.ca.us

3. CONSIDERATION, APPROVAL AND ADOPTION OF RESOLUTION AWARDING THE

CONTRACT FOR REQUEST FOR PROPOSALS (RFP) FOR A CITYWIDE WIRELESS FIDELITY NETWORK TO LANWAN. ( JESSIE)
RECOMMENDATION: Staff recommends that the City Council adopt a resolution awarding the Contract for Request for Proposals (RFP) for a Citywide Wireless Fidelity Network to LANWAN.

M__________________S__________________ACTION__________________ K. ITEMS REMOVED FROM THE CONSENT CALENDAR
L. FUTURE AGENDA ITEMS
City Councilmembers may request to receive a report, schedule a study session, or to place an item on a future City Council agenda regarding matters within the jurisdiction of the City Council. Requests require a motion, a second, and a majority vote of the City Council. Individual requests should be voted on separately. The City Manager shall work with City staff to respond to inquiries and requests as soon as practicable in an appropriate manner.

M. PUBLIC COMMUNICATIONS
This is the time and place for members of the public to comment on any matter within the jurisdiction of the City Council. Members of the public wishing to address the City Council Members on items not on the agenda can push *9 on their telephones to raise their hands. The City Clerk will call on you in the order received. You will be asked to un-mute - to do so you must push *6. Please state your name for the record. There is a time limit of three (3) minutes.

TIME OUT: ______________
M__________________S__________________ACTION____________________

REGULAR MEETING
DECEMBER 14, 2022
11600 Air Expressway • Adelanto, CA 92301 • (760) 246-2300 • www.ci.adelanto.ca.us

I, BRENDA LOPEZ, CITY CLERK OF THE CITY OF ADELANTO, OR MY DESIGNEE,

HEREBY CERTIFY THAT A TRUE, ACCURATE COPY OF THE FOREGOING AGENDA WAS POSTED ON DECEMBER 11, 2022, SEVENTY-TWO (72) HOURS PRIOR TO THE MEETING PER GOVERNMENT CODE 54954.2 IN THE GOVERNMENTAL CENTER’S DISPLAY CASE, 11600 AIR EXPRESSWAY, THE ADELANTO POST OFFICE, AND ADELANTO LIBRARY IN ADELANTO, CALIFORNIA.

Brenda Lopez, City Clerk, CMC

WE WISH EVERYONE VERY MERRY CHRISTMAS AND
A HAPPY NEW YEAR.

O. DECLARATION OF POSTING

REGULAR MEETING
DECEMBER 14, 2022
11600 Air Expressway • Adelanto, CA 92301 • (760) 246-2300 • www.ci.adelanto.ca.us

YOUR CITY GOVERNMENT
CHARTER CITY: Ratified by the electors of the City at an election on November 3, 1992. “A Charter City can do what the Charter permits it to do, so long as there is not direct violation of the State Constitution.”
CITY COUNCIL: The City Council is the legislative and policy-making body of the City. The City Council is composed of one elected Mayor and four Council Members, elected at large (to represent the entire City), to serve four (4) year, staggered terms.

CITY MANAGER: The City Manager is the chief executive officer responsible for the day-to-day administration of City affairs.

CITY COUNCIL MEETING: The regular meeting of your City Council is a vital part of the democratic process in the conduct of the City’s affairs. These meetings are open to the public and conducted by your elected representatives who are responsible, as a body, for the operation of Adelanto’s City government. The City Council appreciates your interest and urges citizen participation in government matters.

LEGISLATIVE TERMS
ORDINANCES: Ordinances are the means by which the City enacts its local laws. Unless an urgent situation exists, ordinances will first be presented at a City Council meeting as a “first reading.” At a subsequent City Council meeting, there will be a “second reading” and vote for or against adoption. Ordinances go into effect after a waiting period of thirty (30) days, in most cases, during which time the summary of the ordinance is published in a local newspaper approved for this purpose.

RESOLUTIONS: Resolutions and minute orders are the means by which the City Council formally adopts policies and/or approves specific actions. These go into effect upon adoption Adelanto City Hall ~ 11600 Air Expressway, Adelanto, CA 92301 ~ (760) 246-2300 ~ Fax (442) 249-1121

REGULAR MEETING

OF THE ADELANTO CITY COUNCIL

ADELANTO PUBLIC FINANCING AUTHORITY,

ADELANTO PUBLIC UTILITY AUTHORITY,

ADELANTO COMMUNITY BENEFIT CORPORATION,

AND THE SUCCESSOR AGENCY BOARD
DECEMBER 14, 2022
City Council, essential staff, and the public are allowed to be physically present inside Council Chambers and will be seated the recommended distance from each other. Public participation is also call-in or via written correspondence.

Pursuant to AB 361, please be advised that members of the Adelanto City Council may participate in meetings telephonically.

Pursuant to AB 361, the public may view the meeting and participate in public comment remotely as follows:

All of our meetings are streamed live at https://adelanto.granicus.com/ViewPublisher.php?view_id=1 and are also available for playback after the meeting.

Participate via zoom please log in using any of the options below:

Teleconference https://zoom.us/j/93146444676?pwd=YVU5anBFak1xSFZ4emNnNW9FNExiQT09

TIME TELECONFERENCE
To Participate and and Call in for public
comments:

Open Session – 7:00 p.m. Please call 1 669 444 9171 along with conference code 931 4644 4676
Passcode: 7601

Dated: December 11, 2022 Brenda Lopez, City Clerk, CMC

CITY COUNCIL AGENDA REPORT
DATE: December 14, 2022
TO: Honorable Mayor and City Council Members
FROM: Jessie Flores, City Manager
BY: Marc Tran, City Attorney
SUBJECT: CONSIDERATION AND APPROVAL OF A 30-DAY RESOLUTION REGARDING THE

CONDUCT OF TELECONFERENCED MEETINGS OF THE CITY COUNCIL AND OTHER CITY BODIES UNDER GOVERNMENT CODE SECTION 54953(e)
STAFF RECOMMENDATION:

It is staff's recommendation that the City Council adopt and approve the attached resolution, reauthorizing the City conduct public meetings virtually for all public bodies subject to the Brown Act in accordance with the requirements of Government Code Section 54953(e).

BACKGROUND:

On March 4, 2020, Governor Gavin Newsom proclaimed a State of Emergency throughout the state of California, in response to the rapid spread and threat of the Novel Coronavirus (COVID-19), which still remains in effect. On March 10, 2020, the Board of Supervisors of the County of San Bernardino proclaimed the existence of a local emergency for all of San Bernardino County (“County”) in response to the outbreak of COVID-19 and its impact on the County. On March 13, 2020, the Adelanto City Council (“City Council”) declared a local emergency in response to the conditions of extreme peril to the safety of persons within the City as a result of the rapid spread of COVID-19.

On September 16, 2021, Governor Newsom signed Assembly Bill (AB) 361 (Rivas, 2021), which authorizes local agencies to continue to hold public meetings remotely under modified teleconferencing requirements set forth in the Brown Act (Government Code section 54953(e)) during a state-declared emergency, as that term is defined, and when either state or local health officials have imposed or recommended measures to promote social distancing, or in situations when the legislative body has determined that meeting in person would present imminent risks to the health or safety of attendees. AB 361 went into effect immediately and sunsets on January 1, 2024.

Under AB 361, legislative bodies of the City can meet remotely during a declared State of Emergency by the Governor that includes the jurisdictional boundaries of the City, if the legislative body determines that one of the following is also true:

1. State or local officials have imposed or recommend social distancing; or

2. To determine, by a majority vote, whether to hold remote meetings as a result of the State of Emergency, because meeting in person would present imminent risks to the health or safety of attendees; or

3. The legislative body holds a meeting having already determined by a majority vote to hold remote meetings.

Modified Brown Act requirements under AB 361, include, among other provisions, that:
• Members of the public must be allowed to address the body and offer comments in real-time during the meeting.
• In the event of a technical disruption, the public agency cannot take any further action on the agenda until the issue is resolved.
• Public agencies may not require public comments be submitted in advance (this is still a permissible option but cannot be the only option).
• Members of the public must be given a reasonable time to register to provide public comment, if necessary, and agencies that provide a timed public comment period shall not close the remote public comment option until that timed period has expired.

The statewide declaration of emergency continues, in addition, the “SBCOVID-19” section of the San Bernardino County (“County”) website continues to state, “masks are strongly recommended for all persons, regardless of vaccine status, in indoor public settings and businesses (examples: retail, restaurants, theaters, family entertainment centers, meetings, state and local government offices serving the public).” With the recommendation that masks continue to be used along with the confirmation of new variants within the County, the City desires to continue to hold meetings under the modified teleconferenced rules.

Once the initial authorizing resolution is adopted, ongoing authorization every thirty (30) days is required by majority vote. If the legislative body desires to use the teleconference exception available under Government Code Section 54953(e), it must confirm the circumstances of the State of Emergency thirty (30) days after the first teleconference meeting and every thirty (30) days thereafter.

On November 22, 2022, the City Council adopted Resolution No. 22-79 re-authorizing modified remote teleconference meetings through December 22, 2022, to avoid a lapse the Council is requested to adopt the attached resolution.

FISCAL IMPACT:

There is no fiscal impact to the City.

ATTACHMENTS:

Resolution No. 22-82
- 1 -
RESOLUTION NO. 22-82

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ADELANTO, COUNTY OF

SAN BERNARDINO, CALIFORNIA, PROCLAIMING A LOCAL EMERGENCY,

RATIFYING THE PROCLAMATION OF A STATE OF EMERGENCY BY GOVERNOR NEWSOM ON MARCH 4, 2020, AND REAUTHORIZING REMOTE TELECONFERENCE

MEETINGS OF THE CITY COUNCIL, CITY BOARDS, AND ALL COMMISSIONS OF THE CITY OF ADELANTO, FOR THE PERIOD FROM DECEMBER 14, 2022, THROUGH JANUARY 13, 2023, PURSUANT TO BROWN ACT PROVISIONS SET FORTH UNDER GOVERNMENT CODE SECTION 54953(e)
WHEREAS, COVID-19 (also known as the “Coronavirus Disease”) is a respiratory disease that was first reported in China in December 2019, it has now spread throughout the state of California, including throughout the City of Adelanto (“City”); and WHEREAS, on March 4, 2020, Governor Gavin Newsom declared a State of Emergency in response to the rising cases of COVID-19 throughout the state of California; and WHEREAS, on March 10, 2020, the Board of Supervisors of the County of San Bernardino proclaimed the existence of a local emergency for all of San Bernardino County (“County”) in response to the outbreak of COVID-19 and its impact on the County; and WHEREAS, on March 13, 2020, in response to the conditions of extreme peril to the safety of persons within the City of Adelanto, the Adelanto City Council (“City Council”) declared a local emergency; and
WHEREAS, on March 17, 2020, Governor Newsom issued Executive Order N-29-20, which allowed local governments meet remotely without adherence to the traditional teleconferencing rules set forth in the Ralph M. Brown Act (“Brown Act”), this waiver was extended through September 30, 2021, by Executive Order N-08-21; and WHEREAS, on September 16, 2021, Governor Newsom signed into law Assembly Bill No. 361 (“AB 361”), which, until January 1, 2024, authorizes a local agency to use teleconferencing without complying with the teleconferencing requirements imposed by the Brown Act, when a legislative body of a local agency holds a meeting during a declared State of Emergency, as that term is defined, when state or local health officials have imposed or recommended measures to promote social distancing or when the legislative body has determined that meeting in person would present imminent risks to the health or safety of attendees; and WHEREAS, the “SBCOVID-19” section of the San Bernardino County website states that masks are strongly recommended for all persons, regardless of vaccine status, in indoor public settings and businesses; and
WHEREAS, AB 361 requires the legislative body take no further action on agenda items when there is a disruption which prevents the public agency from broadcasting the meeting, or in RESOLUTION NO. 22-82
- 2 -
the event of a disruption within the local agency’s control which prevents members of the public from offering public comments, until public access is restored; and WHEREAS, AB 361 prohibits the legislative body from requiring public comments to be submitted in advance of the meeting and specifies that the legislative body must provide an opportunity for the public to address the legislative body and offer comment in real time; and WHEREAS, AB 361 prohibits the legislative body from closing the public comment period and the opportunity to register to provide public comment, until the public comment period has elapsed or until a reasonable amount of time has elapsed, as specified; and WHEREAS, all City Council, Board, and Commission meetings are open and public, as required by the Brown Act, so that any member of the public may attend, participate, and watch the City Council or City Commission conduct their business; and WHEREAS, the City finds that the continuous spread of COVID-19 throughout the community has caused, and will continue to cause, conditions of peril to the safety of persons within the City that are likely to be beyond the control of the City; and WHEREAS, on May 25, 2022, the City Council adopted Resolution No. 22-35 authorizing modified remote teleconference meetings through June 24, 2022; and WHEREAS, on June 22, 2022, the City Council adopted Resolution No. 22-48 reauthorizing modified remote teleconference meetings through July 22, 2022; and WHEREAS, on July 13, 2022, the City Council adopted Resolution No. 22-50 reauthorizing modified remote teleconference meetings through August 12, 2022; and WHEREAS, on July 27, 2022, the City Council adopted Resolution No. 22-54 reauthorizing modified remote teleconference meetings through August 26, 2022; and WHEREAS, on August 10, 2022, the City Council adopted Resolution No. 22-55 reauthorizing modified remote teleconference meetings through September 9, 2022; and WHEREAS, on August 24, 2022, the City Council adopted Resolution No. 22-56 reauthorizing modified remote teleconference meetings through September 23, 2022; and WHEREAS, on September 14, 2022, the City Council adopted Resolution No. 22-59 reauthorizing modified remote teleconference meetings through October 14, 2022; and WHEREAS, on September 28, 2022, the City Council adopted Resolution No. 22-63 reauthorizing modified remote teleconference meetings through October 28, 2022; and WHEREAS, on October 12, 2022, the City Council adopted Resolution No. 22-70 reauthorizing modified remote teleconference meetings through November 11, 2022; and RESOLUTION NO. 22-82
- 3 -
WHEREAS, on October 26, 2022, the City Council adopted Resolution No. 22-73 reauthorizing modified remote teleconference meetings through November 25, 2022; and WHEREAS, on November 9, 2022, the City Council adopted Resolution No. 22-76 reauthorizing modified remote teleconference meetings through December 9, 2022; and WHEREAS, on November 22, 2022, the City Council adopted Resolution No. 22-79 reauthorizing modified remote teleconference meetings through December 22, 2022; and WHEREAS, in light of the continuing State declaration of emergency resulting from the COVID-19 pandemic, the local recommendations for masks for all individuals, and the imminent risks to the health and safety of attendees at meetings conducted in person due to the spread of COVID-19, the City Council desires to make the findings required by Government Code Section 54953(e) to allow the City Council and all City Boards and Commissions to continue meeting under the abbreviated teleconferencing procedures.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ADELANTO DOES HEREBY RESOLVE AS FOLLOWS:

SECTION 1. The above recitals are true and correct and are incorporated herein by reference.

SECTION 2. The City Council hereby considers the conditions of the State of Emergency in the County and City and proclaims that a local emergency in response to the COVID-19 pandemic persists.

SECTION 3. The City Council hereby ratifies the Governor of the State of California’s Proclamation of State of Emergency, effective as of its issuance date of March 4, 2020.

SECTION 4. The City Manager or designee and legislative bodies of the City are hereby authorized and directed to take all actions necessary to carry out the intent and purpose of this Resolution including, continuing to conduct open and public meetings in accordance with Government Code section 54953(e) and other applicable provisions of the Brown Act.

SECTION 5. This Resolution shall take effect immediately upon its adoption and shall be effective from December 14, 2022, until the earlier of January 13, 2023, or such time as the City Council adopts a subsequent resolution in accordance with Government Code section 54953(e)(3) to extend the time during which the legislative bodies of the City of Adelanto may continue to teleconference without compliance with paragraph (3) of subdivision (b) of section 54953.

SECTION 6. All portions of this Resolution are severable. If any section, subsection, sentence, clause, phrase or portion of this Resolution is for any reason held invalid or unconstitutional, such decision shall not affect the validity of the remaining portions of this Resolution.

SECTION 7. That the City Clerk shall certify to the adoption of this Resolution and that the same shall be in full force and effect.

RESOLUTION NO. 22-82
- 4 -
PASSED, APPROVED AND ADOPTED this 14th day of December 2022. ______________________________
Gabriel Reyes, Mayor
_______________________________
Brenda Lopez, City Clerk
RESOLUTION NO. 22-82
- 5 -
I, Brenda Lopez, City Clerk of the City of Adelanto, California, do hereby certify that the foregoing Resolution No. 22-82 was duly and regularly adopted at a regular meeting of the City Council of the City of Adelanto on this 14th day of December, 2022 be the following vote to wit:

AYES:

NOES:

ABSENT:

ABSTAIN:

IN WITNESS THEREOF, I hereunto set my hand and affix the official seal of the City of Adelanto on the 14th day of December 2022.
______________________________
Brenda Lopez, City Clerk

CITY COUNCIL AGENDA REPORT
DATE: December 14, 2022
TO: Honorable Mayor and City Council Members
FROM: Jessie Flores, City Manager
BY: Angel Castellanos, Director of Finance
SUBJECT: RECEIVE AND FILE THE CITY’S ANNUAL FINANCIAL REPORT AND FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2020
STAFF RECOMMENDATION:

It is recommended that the City Council receive and file the City’s annual audit reports and financial statements for the fiscal year ended June 30, 2020.

BACKGROUND:

The audit of the City’s financial statements for Fiscal Year 2019/2020 (FY19/20) has been completed by the independent auditor The Pun Group, Accountants & Advisors. The financial statements are intended to reflect the financial position and changes in financial position of the City, which are briefly summarized below.

The City’s General Fund had revenues of $12,588,034 and expenses of $18,665,711 resulting in a net loss of $6,077,677.

The General Fund reserves as of June 30, 2020 were $1,708,894. The reduction of the General Fund reserve was composed by $6,077,677 loss and reclassification of Maverick Stadium as a General Fund item resulting on an additional reduction of General Fund Balance of $5,303,392.

The fund balance reserves are categorized as follows:

Nonspendable: $ 3,511,565
Unassigned: $ (1,802,671)
The first category, Nonspendable, is not in liquid form and therefore, cannot be used to pay for operating expenditures. The second category, Unassigned, increased by $49,963 from the prior year reserve balance of $(1,852,634) to $(1,802,671).

Receive and File City Audit Reports

Page 2 ends

FISCAL IMPACT:

As previously mentioned above, the City ended the year with expenditures greater than revenues by $6,077,677. Accordingly, the reserves of the General Fund were decreased from $13,089,963 to $7,012,286. The additional decrease was due to the reclassification of Maverick Stadium by $5,303,392 from $7,012,286 to $1,708,894.

ATTACHMENTS:

1. Fiscal Year 2019/2020 Annual Financial Report
City of Adelanto
Adelanto, California
Annual Financial Report
For the Year Ended June 30, 2020
Prepared by
Finance Department

City of Adelanto
Annual Financial Report
For the Year Ended June 30, 2020
Table of Contents
i
Page
Table of Contents....................................................................................................................................................... i Independent Auditors’ Report ................................................................................................................................ 1 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position .............................................................................................................................. 8 Statement of Activities and Changes in Net Position .................................................................................. 10 Fund Financial Statements:

Governmental Funds Financial Statements:

Balance Sheet ....................................................................................................................................... 17 Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position ...................................................................... 18 Statement of Revenues, Expenditures, and Changes in Fund Balances ............................................... 19 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-Wide Statement of Activities and Changes in Net Position ..................................................................... 20 Proprietary Funds Financial Statements:

Statement of Net Position ..................................................................................................................... 22 Statement of Revenues, Expenses and Changes in Net Position .......................................................... 25 Statement of Cash Flows ...................................................................................................................... 26 Fiduciary Funds Financial Statements:

Statement of Fiduciary Net Position ..................................................................................................... 31 Statement of Changes in Fiduciary Net Position .................................................................................. 32 Notes to Basic Financial Statements ............................................................................................................... 37 Required Supplementary Information (Unaudited):

Notes to the Required Supplementary Information ........................................................................................... 85 Budgetary Comparison Schedule:

General Fund ............................................................................................................................................... 86 Schedules of Proportionate Share of the Net Pension Liability/(Asset):

Miscellaneous Plan ...................................................................................................................................... 89 Safety Plan ................................................................................................................................................... 89 Schedule of Changes in Net OPEB Liability and Related Ratios ...................................................................... 90 City of Adelanto
Annual Financial Report
For the Year Ended June 30, 2020
Table of Contents (Continued)
ii
Page
Supplementary Information:

Combining and Individual Fund Statements and Schedules:

Non-Major Governmental Funds:

Combining Balance Sheet ..................................................................................................................... 94 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ............................. 99 General Fund:

Combining Balance Sheet ................................................................................................................... 104 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ........................... 105 Budgetary Comparison Schedules:

Drainage Impact Special Revenue Fund ...................................................................................... 107 Traffic Impact Special Revenue Fund .......................................................................................... 108 Gas Tax Special Revenue Fund .................................................................................................... 109 TDA Article 8 Special Revenue Fund .......................................................................................... 110 Road Maintenance and Rehabilitation SB-I Special Revenue Fund ............................................ 111 Federal Grants Special Revenue Fund ......................................................................................... 112 State and County Grants Special Revenue Fund .......................................................................... 113 Community Development Block Grant Special Revenue Fund ................................................... 114 AQMD/California AB Distributions Special Revenue Fund ....................................................... 115 Public Safety ½ Cent Special Revenue Fund ............................................................................... 116 Traffic Offender Special Revenue Fund ...................................................................................... 117 COPS Special Revenue Fund ....................................................................................................... 118 Measure I I990-2010 Special Revenue Fund ............................................................................... 119 Measure I 70% Local Special Revenue Fund............................................................................... 120 Community Facilities District Special Revenue Fund ................................................................. 121 LLAMD Annexation Special Revenue Fund ............................................................................... 122 Fiduciary Funds:

Private Purpose Trust Funds - Combining Statement of Fiduciary Net Position ............................... 125 Private Purpose Trust Funds - Combining Statement of Changes in Fiduciary Net Position ............. 126 Custodial Funds - Combining Statement of Fiduciary Net Position ................................................... 129 Custodial Funds - Combining Statement of Changes in Fiduciary Net Position ................................ 130 200 E. Sandpointe Avenue, Suite 600
Santa Ana, California 92707
INDEPENDENT AUDITORS’ REPORT
To the Honorable Mayor and Members
of the City Council of the City of Adelanto
Adelanto, California
Report on Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Adelanto, California (the “City”), as of and for the year ended June 30, 2020, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditors’ Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
2 To the Honorable Mayor and Members
of the City Council of the City of Adelanto
Adelanto, California

Page 2 ends

Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2020, 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.

Implementation of GASB Statement No. 84
As discussed in Note 1 to the financial statements, the City implemented GASB Statement No. 84, Fiduciary Activities. As a result of the implementation, the City converted the former agency funds, which previously reported assets and liabilities only, to custodial funds and reported a restatement of its net position in the amount of $2,507,438. Our opinion is not modified with respect to this matter.

Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that Budgetary Comparison Schedule, the Schedules of Proportionate Share of the Net Pension Liability/(Asset), the Schedules of Contributions – Pension Plans, and the Schedule of Changes in Net OPEB Liability and Related Ratios, as identified in the accompanying table of contents be presented to supplement the financial statements. Such information, 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.

Management has omitted management’s discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, 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. Our opinion on the basic financial statements is not affected by this missing information.

Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The Combining and Individual Nonmajor Fund Financial Statements and Budgetary Comparison Schedules 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.

To the Honorable Mayor and Members
of the City Council of the City of Adelanto
Adelanto, California

Page 3 ends

3 The Combining and Individual Nonmajor Fund Financial Statements and Budgetary Comparison Schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Combining and Individual Nonmajor Fund Financial Statements and Budgetary Comparison Schedules are 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 October 18, 2022, 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 the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Santa Ana, California
October 18, 2022
4 This page intentionally left blank.

BASIC FINANCIAL STATEMENTS
5 This page intentionally left blank.
6 GOVERNMENT-WIDE FINANCIAL STATEMENTS
7 Governmental Business-Type
Activities Activities Total
ASSETS
Current assets:

Cash and investments 13,879,917 $ 13,966,241 $ 27,846,158 $ Accounts receivable, net 854,699 2,849,596 3,704,295
Interest receivable 42,504 43,174 85,678
Intergovernmental receivable 2,034,544 - 2,034,544
Prepaid items 1,497,193 - 1,497,193
Internal balances (92,082) 92,082 -
Deposits - 579,178 579,178
Total current assets 18,448,286 17,298,760 35,747,046
Noncurrent assets:

Cash and investments with fiscal agent 242,682 12,541,142 12,783,824 Advances to Fiduciary Funds 2,915,695 - 2,915,695
Successor agency loan receivable - 11,386,672 11,386,672 Capital assets:

Nondepreciable 16,986,300 8,151,537 25,137,837
Depreciable, net 55,713,617 51,609,443 107,323,060
Total capital assets 72,699,917 59,760,980 132,460,897
Total noncurrent assets 83,688,794 75,858,294 159,547,088 Total assets 102,137,080 93,157,054 195,294,134

DEFERRED OUTFLOWS OF RESOURCES
Pension-related deferred outflows 574,292 35,833 610,125 OPEB-related deferred outflows 199,232 - 199,232
Deferred loss on refunding - 9,493,807 9,493,807
Total deferred outflows of resources 9,529,640 773,524 10,303,164 Primary Government
City of Adelanto
Statement of Net Position
June 30, 2020
See accompanying Notes to the Basic Financial Statements. 8 Governmental Business-Type
Activities Activities Total

LIABILITIES
Current liabilities:

Accounts payable 1,045,862 490,088 1,535,950
Accrued liabilities 73,201 9,200 82,401
Interest payable 1,684,144 - 1,684,144
Deposits payable 675,977 1,132,552 1,808,529
Litigation liability 933,334 333,334 1,266,668
Compensated absences - due within one year 127,855 14,650 142,505 Claims payable - due within one year 99,079 - 99,079
Long-term debt - due within one year - 3,030,000 3,030,000 Total current liabilities 6,693,968 2,955,308 9,649,276 Noncurrent liabilities:

Compensated absences - due in more than one year 41,796 10,227 52,023 Claims payable - due in more than one year - 214,489 214,489 Long-term debt - due in more than one year 140,000 78,016,220 78,156,220 Aggregate net pension liability 265,202 8,900 274,102
Net OPEB liability 3,708,366 - 3,708,366
Total noncurrent liabilities 78,035,347 4,369,853 82,405,200 Total liabilities 84,729,315 7,325,161 92,054,476

DEFERRED INFLOWS OF RESOURCES
Pension-related deferred inflows 342,358 21,545 363,903 Total deferred inflows of resources 21,545 342,358 363,903

NET POSITION
Net investment in capital assets 72,839,917 (3,521,010) 69,318,907 Restricted for:

Development 7,763,647 - 7,763,647
Streets and roads 6,649,755 - 6,649,755
Community development 657,275 - 657,275
Other purposes 1,759,096 56,684 1,815,780
Total restricted 16,829,773 56,684 16,886,457
Unrestricted (3,406,631) 30,380,186 26,973,555
Total net position $ 26,915,860 86,263,059 $ 113,178,919 $ Primary Government
City of Adelanto
Statement of Net Position (Continued)
June 30, 2020
See accompanying Notes to the Basic Financial Statements. 9 Operating Capital
Charges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions Governmental activities:

General government 4,917,008 $ 1,198,607 $ - $ - $
Public safety 13,071,144 243,299 570,205 17,364
Public works 6,820,821 2,125,052 2,494,374 949,463
Community development 1,032,752 212,654 8,498 -
Parks and recreation 655,906 90,306 16,953 182,070
Interest and fiscal charges 7,096 - - -
Total governmental activities 3,869,918 26,504,727 3,090,030 1,148,897 Business-type Activities:

Public Utility Authority 12,586,303 16,462,446 - -
Adelanto Community Benefit Corporation 55,462 79,970 - - Total business-type activities 16,542,416 12,641,765 - - Total primary government $ 20,412,334 39,146,492 $ 3,090,030 $ 1,148,897 $ Program Revenues
City of Adelanto
Statement of Activities
For the Year Ended June 30, 2020
See accompanying Notes to the Basic Financial Statements. 10 Governmental Business-Type
Functions/Programs Activities Activities Total
Governmental Activities:

General government (3,718,401) $ - $ (3,718,401) $
Public safety (12,240,276) - (12,240,276)
Public works (1,251,932) - (1,251,932)
Community development (811,600) - (811,600)
Parks and recreation (366,577) - (366,577)
Interest and fiscal charges (7,096) - (7,096)
Total governmental activities - (18,395,882) (18,395,882) Business-type Activities:

Public Utility Authority - 3,876,143 3,876,143
Adelanto Community Benefit Corporation - 24,508 24,508
Total business-type activities 3,900,651 - 3,900,651
Total primary government 3,900,651 (18,395,882) (14,495,231) General revenues and transfers:

General revenues:

Taxes:

Sales taxes 1,848,983 - 1,848,983
Property taxes 295,533 - 295,533
Franchise taxes 1,776,376 - 1,776,376
Real property transfer tax 101,787 - 101,787
Transient occupancy taxes 18,821 - 18,821
Measure R taxes 1,236,925 - 1,236,925
Total taxes 5,278,425 - 5,278,425
Motor vehicle in lieu - unrestricted 3,011,776 - 3,011,776 Use of money and property 561,589 917,667 1,479,256
Miscellaneous revenue 41,668 - 41,668
Total general revenues 917,667 8,893,458 9,811,125
Changes in net position 4,818,318 (9,502,424) (4,684,106) Net position - beginning of year 22,097,543 95,765,484 117,863,027 Net position - end of year $ 26,915,861 86,263,060 $ 113,178,921 $ Net (Expenses) Revenues and
Changes in Net Position
City of Adelanto
Statement of Activities (Continued)
For the Year Ended June 30, 2020
See accompanying Notes to the Basic Financial Statements. 11 This page intentionally left blank.
12 FUND FINANCIAL STATEMENTS
13 This page intentionally left blank.
14 GOVERNMENTAL FUND FINANCIAL STATEMENTS
15 This page intentionally left blank.
16 Nonmajor Total
General Governmental Governmental
Fund Funds Funds
ASSETS
Cash and investments 1,222,966 $ 12,656,951 $ 13,879,917 $ Cash and investments with fiscal agents 27,068 215,614 242,682 Accounts receivable, net 57,789 796,910 854,699
Interest receivable 42,504 - 42,504
Intergovernmental receivable 519,620 1,514,924 2,034,544 Due from other funds 957,961 - 957,961
Deposits 579,178 - 579,178
Advances to Fiduciary Funds 2,915,695 - 2,915,695
Advances to other funds 2,557,019 2,075,169 4,632,188
Total assets $ 17,302,072 8,837,296 $ 26,139,368 $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable 888,287 $ 157,575 $ 1,045,862 $
Accrued liabilities 73,201 - 73,201
Litigation liability 766,667 - 766,667
Due to other funds 957,961 - 957,961
Deposit payable 675,977 - 675,977
Advances from other funds 4,724,270 - 4,724,270
Total liabilities 1,115,536 7,128,402 8,243,938
Deferred inflows of resources:

Unavailable revenue - taxes - 62,980 62,980
Unavailable revenue - developer fees - 796,910 796,910
Unavailable revenue - intergovernmental - 1,234,480 1,234,480 Total deferred inflows of resources 2,094,370 - 2,094,370 Fund balances:

Nonspendable 3,511,565 - 3,511,565
Restricted 15,185,333 - 15,185,333
Unassigned (deficit) (1,802,671) (1,093,167) (2,895,838) Total fund balances (deficits) 14,092,166 1,708,894 15,801,060 Total liabilities, deferred inflows of
resources, and fund balances $ 17,302,072 8,837,296 $ 26,139,368 $ City of Adelanto
Balance Sheet
Governmental Funds
June 30, 2020
See accompanying Notes to the Basic Financial Statements. 17 Total Fund Balances - Total Governmental Funds $ 15,801,060 Amounts reported for governmental activities in the statement of net position are different because:

Nondepreciable assets 16,986,300 $
Depreciable assets 55,713,617 72,699,917
2,094,370
574,292
Aggregate net pension liabilities (265,202)
(342,358)
199,232
Net OPEB liabilities (3,708,366)
Claims payable (313,568)
Litigation liability (166,667)
(169,651)
Note payable (140,000)
Net position of governmental activities $ 86,263,059
Compensated absences
Some of the City's receivables for operating and capital grant reimbursements will be collected after year end, but are not available soon enough to pay for current-period expenditures, and therefore, are reported as unavailable revenues in the governmental funds.

Long-term liabilities applicable to the City's governmental activities are not due and payable in the current period and, accordingly are not reported as fund liabilities. All liabilities, both current and long-term are reported in the Statement of Net Position. Balances at June 30, 2020 are:

Amount reported in government-wide statement of position:

Pension related deferred outflows of resources
Pension related deferred inflows of resources
OPEB related deferred outflows of resources
Net pension liabilities and the related deferred outflows of resources and deferred inflows of resources are not due and payable in the current period or not available for current expenditures and are not reported in the governmental fund financial statements:

Net other postemployment benefits liability and the related deferred outflows of resources and deferred inflows of resources are not due and payable in the current period or not available for current expenditures and are not reported in the governmental fund financial statements:

City of Adelanto
Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2020
Capital assets used in governmental activities are not current financial resources and therefore are not reported in governmental funds. Those assets consist of:

See accompanying Notes to the Basic Financial Statements. 18 Nonmajor Total
General Governmental Governmental
Fund Funds Funds
REVENUES:

Taxes $ 1,160,066 8,290,201 $ 9,450,267 $
Licenses, permits and fees 2,964,328 - 2,964,328
Fines and forfeitures 154,743 - 154,743
Investment earnings 534,710 174,206 708,916
Charges for services 535,077 - 535,077
Developer fees 695,997 - 695,997
Intergovernmental 67,309 1,941,713 2,009,022
Miscellaneous 41,666 - 41,666
Total revenues 3,971,982 12,588,034 16,560,016
EXPENDITURES:

Current:

General government 4,417,821 33,513 4,451,334
Public safety 11,933,019 269,652 12,202,671
Public works 442,368 2,069,209 2,511,577
Community development 696,521 40,583 737,104
Parks and recreation 583,038 345 583,383
Capital outlay 592,848 4,178,004 4,770,852
Debt service:

Interest and fiscal charges 96 7,000 7,096
Total expenditures 6,598,306 18,665,711 25,264,017

REVENUES OVER
(UNDER) EXPENDITURES (2,626,324) (6,077,677) (8,704,001) OTHER FINANCING SOURCES (USES):

Transfers in 5,303,392 1,403,033 6,706,425
Transfers out (6,706,425) - (6,706,425)
Total other financing sources (uses) 5,303,392 (5,303,392) - NET CHANGES IN FUND BALANCES 2,677,068 (11,381,069) (8,704,001) FUND BALANCES:

Beginning of year 13,089,963 11,415,098 24,505,061
End of year $ 14,092,166 1,708,894 $ 15,801,060 $
City of Adelanto
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
For the Year Ended June 30, 2020
See accompanying Notes to the Basic Financial Statements. 19 Net change in fund balances - total governmental funds: $ (8,704,001) Amounts reported for governmental activities in the Statement of Activities are different because:
4,770,852
(4,212,924)
442,286
107,307
Change in claims payable (21,489)
Pension expense, net of pension contribution made after measurement date in the amount of $165,231 (246,693) OPEB expense, net of OPEB contribution made after measurement date in the amount of $199,232 (1,637,763) Change in net position of governmental activities $ (9,502,425) Certain accrued revenues such as grants do not provide current financial resources and therefore, are not reported in the governmental funds as revenues. This is the amount of the net change in these accrued revenue amounts during the current period.

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:

City of Adelanto
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-Wide Statement of Activities For the Year Ended June 30, 2020
Governmental funds reported capital outlay as expenditures. However, in the Government-Wide Statement of Activities and Changes in Net Position the cost of those assets was allocated over their estimated useful lives as depreciation expenses. This is the amount of capital assets recorded in the current period.

Governmental funds report activity of long-term liabilities and contingencies as revenues and expenditures, but they are included as increases and reductions on the long-term liabilities and contingent liabilities in the Statement of Net Position.

Depreciation expense on capital assets was reported in the Government-Wide Statement of Activities and Changes in Net Position, but they did not require the use of current financial resources. Therefore, depreciation expense was not reported as expenditures in the Governmental Funds.

Compensated absences expenses reported in the Government-Wide Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds.

See accompanying Notes to the Basic Financial Statements. 20 PROPRIETARY FUND FINANCIAL STATEMENTS
21 Major Fund Non-Major Fund
Adelanto
Public Utility Community
Authority Benefit Corporation Total
ASSETS
Current assets:

Cash and investments 13,910,581 $ 55,660 $ 13,966,241 $ Accounts receivable, net 2,847,743 1,853 2,849,596
Interest receivable 43,174 - 43,174
Prepaid items 1,497,193 - 1,497,193
Total current assets 57,513 18,298,691 18,356,204
Noncurrent assets:

Cash and investments with fiscal agent 12,541,142 - 12,541,142 Advances to other funds 2,780,312 - 2,780,312
Successor agency loan receivable 11,386,672 - 11,386,672 Capital assets:

Capital assets, not being depreciated 8,151,537 - 8,151,537 Capital assets, being depreciated, net 51,609,443 - 51,609,443 Total capital assets 59,760,980 - 59,760,980
Total noncurrent assets - 86,469,106 86,469,106
Total assets 57,513 104,767,797 104,825,310

DEFERRED OUTFLOWS OF RESOURCES
Pension-related deferred outflows 35,833 - 35,833
Deferred loss on bond refunding 9,493,807 - 9,493,807
Total deferred outflows of resources - 9,529,640 9,529,640 (Continued)
City of Adelanto
Statement of Net Position
Proprietary Funds
June 30, 2020
See accompanying Notes to the Basic Financial Statements. 22 Major Fund Non-Major Fund
Adelanto
Public Utility Community
Authority Benefit Corporation Total

LIABILITIES
Current liabilities:

Accounts payable 489,259 829 490,088
Accrued liabilities 9,200 - 9,200
Interest payable 1,684,144 - 1,684,144
Deposits payable 1,132,552 - 1,132,552
Litigation liability 333,334 - 333,334
Compensated absences, due within one year 14,650 - 14,650 Bonds payable, due within one year 3,030,000 - 3,030,000 Total current liabilities 829 6,693,139 6,693,968
Noncurrent liabilities:

Advances from other funds 2,688,230 - 2,688,230
Compensated absences, due in more than one year 10,227 - 10,227 Bonds payable, due in more than one year 78,016,220 - 78,016,220 Net pension liability 8,900 - 8,900
Total noncurrent liabilities - 80,723,577 80,723,577
Total liabilities 829 87,416,716 87,417,545

DEFERRED INFLOWS OF RESOURCES
Pension-related deferred inflows 21,545 - 21,545
Total deferred inflows of resources - 21,545 21,545

NET POSITION
Net investment in capital assets (3,521,010) - (3,521,010) Restricted for community benefits - 56,684 56,684
Unrestricted (deficit) 30,380,186 - 30,380,186
Total net position $ 56,684 26,859,176 $ 26,915,860 $
(Concluded)
Statement of Net Position (Continued)
Proprietary Funds
June 30, 2020
City of Adelanto
See accompanying Notes to the Basic Financial Statements. 23 This page intentionally left blank.
24 Major Fund Non-Major Fund
Adelanto
Public Utility Community
Authority Benefit Corporation Total
OPERATING REVENUES:

Sales and service charges 14,876,508 $ 59,470 $ 14,935,978 $ Availability charges 894,345 - 894,345
Connection fees 529,419 - 529,419
Miscellaneous 20,500 162,174 182,674
Total operating revenues 79,970 16,462,446 16,542,416
OPERATING EXPENSES:

General and administrative 522,426 38,696 561,122
Salaries and benefits 613,168 - 613,168
Contractual services 216,541 - 216,541
Water operations 3,016,733 - 3,016,733
Sewer operations 1,213,770 - 1,213,770
Utilities - 1,014,128 1,014,128
Community events 16,766 - 16,766
Depreciation 1,611,991 - 1,611,991
Total operating expenses 55,462 8,208,757 8,264,219
OPERATING INCOME 24,508 8,253,689 8,278,197
NONOPERATING REVENUES (EXPENSES):

Investment earnings 917,202 465 917,667
Amortization, interest and other nonoperating expenses (4,377,546) - (4,377,546) Total nonoperating revenues (expenses) 465 (3,460,344) (3,459,879) CHANGES IN NET POSITION 24,973 4,793,345 4,818,318
NET POSITION:

Beginning of the year 22,065,832 31,711 22,097,543
End of the year $ 56,684 26,859,177 $ 26,915,861 $
City of Adelanto
Statement of Revenues, Expenses, and Changes in Net Position Proprietary Funds
For the Year Ended June 30, 2020
See accompanying Notes to the Basic Financial Statements. 25 Major Fund Non-Major Fund
Adelanto
Public Utility Community
Authority Benefit Corporation Total
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash receipts from customers 15,874,319 $ 78,117 $ 15,952,436 $ Cash paid to suppliers for goods and services (5,370,042) (54,633) (5,424,675) Cash paid to employees for services (41,834) - (41,834) Net cash provided by (used in) operating activities 23,484 10,462,443 10,485,927

CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:

Receipts of successor agency loan receivable principal - 729,706 729,706 Payments on interfund advances and loans - (6,194,738) (6,194,738) Net cash provided by noncapital financing activities - (5,465,032) (5,465,032)

CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES:

Acquisition of capital assets (843,601) - (843,601)
Principal paid on capital debt (2,270,000) - (2,270,000) Interest paid on capital debt (4,551,155) - (4,551,155) Net cash used in capital and related financing activities - (7,664,756) (7,664,756) CASH FLOWS FROM INVESTING ACTIVITIES:

Investment earnings 903,260 465 903,725
Net cash provided by investing activities 465 903,260 903,725 Net increase in
cash and cash equivalents 23,949 (1,764,085) (1,740,136) CASH AND CASH EQUIVALENTS:

Beginning of year 28,215,808 31,711 28,247,519
End of year $ 55,660 26,451,723 $ 26,507,383 $
CASH AND CASH EQUIVALENTS:

Cash and investment 13,910,581 $ 55,660 $ 13,966,241
Cash with fiscal agent 12,541,142 - 12,541,142
Total cash and cash equivalents $ 55,660 26,451,723 $ 26,507,383 $ (Continued)
City of Adelanto
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2020
See accompanying Notes to the Basic Financial Statements. 26 Major Fund Non-Major Fund
Adelanto
Public Utility Community
Authority Benefit Corporation Total

RECONCILIATION OF OPERATING

INCOME (LOSS) TO NET CASH PROVIDED BY
OPERATING ACTIVITES:

Operating income (loss) 8,253,689 $ 24,508 $ 8,278,197
Adjustments to reconcile operating income (loss) to net cash provided by (used in) operating activities:

Depreciation 1,611,991 - 1,611,991
Change in assets and liabilities:
(Increase) decrease in accounts receivable (453,703) (1,853) (455,556) (Increase) decrease in prepaid items 589,955 - 589,955
(Increase) decrease in deferred outflows
of resources related to pension 573,198 - 573,198
Increase (decrease) in accounts payable 14,402 829 15,231 Increase (decrease) in accrued liabilities 9,200 - 9,200 Increase (decrease) in compensated absences (4,175) - (4,175) Increase (decrease) in deposits payable (134,424) - (134,424) Increase (decrease) in litigation liability (1) - (1)
Increase (decrease) in net pension liabilities (assets) 15,623 - 15,623 Increase (decrease) in deferred inflows
of resources related to pension (13,312) - (13,312)
Total adjustment 2,208,754 (1,024) 2,207,730
Net cash provided by (used in) operating activities $ 23,484 10,462,443 $ 10,485,927 $ Schedule of Noncash Capital and Related Financing Activities Amortization of deferred loss on refunding $ - 573,198 $ 573,198 $ Amortization of bond premiums and discounts $ - (147,127) $ (147,127) $ Amortization of prepaid bond insurance $ - 89,955 $ 89,955 $ (Concluded)
Statement of Cash Flows (Continued)
Proprietary Funds
For the Year Ended June 30, 2020
City of Adelanto
See accompanying Notes to the Basic Financial Statements. 27 This page intentionally left blank.
28 FIDUCIARY FUND FINANCIAL STATEMENTS
29 This page intentionally left blank.
30 Private-Purpose
Trust Funds Custodial Funds
ASSETS
Cash and investments $ 1,609,357 10,196,855 $
Cash and investments with fiscal agents 5,949,552 925,275 Intergovernmental receivable 59 -
Interest receivable 2,765 16,376
Notes receivable - 542,355
Total assets 2,537,456 16,705,138

DEFERRED OUTFLOWS OF RESOURCES
Deferred loss on debt refunding - 310,773
Total deferred outflows of resources - 310,773

LIABILITIES
Current liabilities:

Accounts payable - 342,672
Interest payable - 819,480
Bonds payable - due within one year 1,080,000 -
Loans payable - due within one year 798,939 -
Total current liabilities - 3,041,091
Noncurrent liabilities:

Advances from City - 2,915,695
Bonds payable - due in more than one year 5,798,912 -
Loans payable - due in more than one year 23,837,666 -
Other long-term liabilities - 42,814,293
Total noncurrent liabilities - 75,366,566
Total liabilities - 78,407,657

NET POSITION
Restricted for:

Individuals, organizations, and other governments 2,537,456 (61,391,746) Total Net Position $ 2,537,456 (61,391,746) $
City of Adelanto
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2020
See accompanying Notes to the Basic Financial Statements. 31 Private-Purpose
Trust Funds Custodial Funds
ADDITIONS:

Special assessments for other governments - $ 584,188 $ Property taxes - 5,244,491
Interest income 21,067 226,856
Total additions 605,255 5,471,347
DEDUCTIONS:

Administration 18,719 83,149
Project payments - 109,846
Payments on conduit bonds - principal 30,000 -
Payments on conduit bonds - interest 526,518 -
Interest expense - 4,934,114
Total deductions 575,237 5,127,109
CHANGE IN NET POSITION 30,018 344,238
NET POSITION (DEFICIT):

Beginning of year, as restated (61,735,984) 2,507,438
End of year $ 2,537,456 (61,391,746) $
City of Adelanto
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Year Ended June 30, 2020
See accompanying Notes to the Basic Financial Statements. 32 33

NOTES TO THE BASIC FINANCIAL STATEMENTS
34 This page intentionally left blank.

City of Adelanto
Index to the Notes to the Basic Financial Statements
For the Year Ended June 30, 2020
35 Page
Note 1 – Summary of Significant Accounting Policies ....................................................................................... 37 A. Reporting Entity .................................................................................................................................. 37 B. Measurement Focus, Basis of Accounting and Basis of Presentation ................................................. 38 C. Cash, Cash Equivalents and Investments ............................................................................................ 41 D. Accounts and Interest Receivable ........................................................................................................ 42 E. Prepaid Items ....................................................................................................................................... 42 F. Interfund Transactions ......................................................................................................................... 43 G. Restricted Assets ................................................................................................................................. 43 H. Capital Assets ...................................................................................................................................... 43 I. Interest Payable ................................................................................................................................... 44 J. Unearned Revenue ............................................................................................................................... 44 K. Claims and Judgements ....................................................................................................................... 44 L. Compensated Absences ....................................................................................................................... 44 M. Bond Premiums and Discounts ........................................................................................................... 44 N. Long -Term Debt ................................................................................................................................. 45 O. Pensions ............................................................................................................................................... 45 P. Other Postemployment Benefits (OPEB) ............................................................................................ 45 Q. Deferred Outflows/Inflows of Resources ............................................................................................ 45 R. Net Position ......................................................................................................................................... 46 S. Fund Balances ..................................................................................................................................... 46 T. Spending Policy ................................................................................................................................... 47 U. Property Taxes ..................................................................................................................................... 47 V. Use of Estimates .................................................................................................................................. 47 W. New Governmental Accounting Standards Implemented ................................................................... 48 X. Upcoming Governmental Accounting Standards Implementation ...................................................... 48 Note 2 – Cash and Investments ............................................................................................................................ 51 A. Demand Deposits ................................................................................................................................. 51 B. Investments .......................................................................................................................................... 51 C. Risk Disclosures .................................................................................................................................. 52 D. External Investment Pool .................................................................................................................... 53 E. California Community Foundation Investment Pool ........................................................................... 53 F. Fair Value Measurements .................................................................................................................... 54 Note 3 – Interfund Balances and Transactions .................................................................................................. 54 A. Due to/Due from Other Funds ............................................................................................................. 54 B. Transfers In/Out ................................................................................................................................... 54 C. Long – Term Advances ....................................................................................................................... 55 Note 4 – Advances to Fiduciary Funds ................................................................................................................ 57 Note 5 – Notes and Loans Receivable .................................................................................................................. 57 City of Adelanto
Index to the Notes to the Basic Financial Statements (Continued) For the Year Ended June 30, 2020
36 Page
Note 6 – Capital Assets ......................................................................................................................................... 58 A. Governmental Activities ...................................................................................................................... 58 B. Business-Type Activities ..................................................................................................................... 59 Note 7 – Long-Term Debt ..................................................................................................................................... 60 A. Governmental Activities ...................................................................................................................... 60 B. Business-Type Activities ..................................................................................................................... 60 C. Fiduciary Fund ..................................................................................................................................... 63 Note 8 – Conduit Debt .......................................................................................................................................... 67 Note 9 – Compensated Absences .......................................................................................................................... 68 Note 10 – Pension Plans ........................................................................................................................................ 69 A. Summary ............................................................................................................................................. 69 B. General Information about the Pension Plans ..................................................................................... 70 C. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions ............................................................................................................ 71 D. Payable to the Pension Plan ................................................................................................................. 75 Note 11 – Other Post Employment Health Benefits ........................................................................................... 75 A. General Information about OPEB ....................................................................................................... 75 B. Total OPEB Liability, OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB ................................................................................................................ 76 Note 12 – Risk Management and Self - Insurance ............................................................................................. 78 Note 13 – Classification of Fund Balances .......................................................................................................... 79 Note 14 – Net Investment in Capital Assets ........................................................................................................ 80 Note 15 – Other Required Disclosures ................................................................................................................ 80 A. Deficit Net Position/Fund Balances .................................................................................................... 80 B. Expenditures Exceeding Appropriations ............................................................................................. 80 Note 16 – Prior Period Adjustments .................................................................................................................... 81 Note 17 – Commitments and Contingencies ....................................................................................................... 81 Note 18 – Subsequent Events ............................................................................................................................... 82 City of Adelanto
Notes to the Basic Financial Statements
For the Year Ended June 30, 2020
37 Note 1 – Reporting Entity and Summary of Significant Accounting Policies The basic financial statements of the City of Shafter, California (City) have been prepared in conformity with Generally Accepted Accounting Principles of the United States of America (U.S. GAAP) as applied to governmental agencies.

The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting standards in the United States. The more significant of the City’s accounting policies are described below.

A. Financial Reporting Entity
The City of Adelanto, California, was incorporated on December 22, 1970, under the laws of the State of California and enjoys all the rights and privileges applicable to a general law city. The City is governed by an elected five member City Council. The City provides a variety of services including general administration, public safety, street maintenance, community development, parks and recreation, and providing water and wastewater services.

In evaluating how to define the City for financial reporting purposes, management has considered all potential component units. The primary criteria for including a potential component unit within the reporting entity are the governing body’s financial accountability and a financial benefit or burden relationship and whether it is misleading to exclude. A primary government is financially accountable and shares a financial benefit or burden relationship if it appoints a voting majority of an organization’s governing body and it is able to impose its will on the organization, or if there is a potential for the organization to provide specific financial benefits to, or impose specific financial burdens on the primary government. A primary government may also be financially accountable if an organization is fiscally dependent on the primary government regardless of whether the organization has a separately elected governing board, a governing board appointed by a higher level of government, or a jointly appointed board, and there is a potential for the organization to provide specific financial benefits to, or impose specific financial burdens on the primary government.

Blended Component Units
The financial reporting entity consists of the primary government, the City, and its component units. Component units are legally separate entities for which the elected officials of the primary government are financially accountable. In addition, component units can be other organizations for which the primary government is accountable and their exclusion would cause the reporting entity’s financial statements to be misleading or incomplete.

Although the following are legally separate from the City, they have been “blended” as though they are part of the City because the component unit’s governing body is substantially the same as the City’s and there is a financial benefit or burden relationship between the City and the component unit; management of the City has operational responsibilities for the component unit; and/or the component units provide services entirely, or almost entirely, to the City or otherwise exclusively, or almost exclusively, benefits the City, even though it does not provide services directly to it.

Adelanto Public Financing Authority
The Adelanto Public Financing Authority was established pursuant to a Joint Powers Agreement dated September 12, 1989, by and between the City of Adelanto and the now dissolved Adelanto Redevelopment Agency in accordance with the provisions of the laws of the Statement of California. The Authority was created for the purpose of providing financing for public capital improvements for the City and the Agency through the acquisition by the Authority of such public capital improvements and/or the purchase by the Authority of local obligations.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
38 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) A. Financial Reporting Entity (Continued)
Blended Component Units (Continued)
Adelanto Public Utility Authority
The Adelanto Public Utility Authority was formed by action of the City Council on October 22, 1996. The Utility Authority was formed for the purpose of purchasing and operating the City’s wastewater operations. In conjunction with that purchase, the Utility Authority issued bonds to finance the down payment to the City and the construction of a wastewater treatment plant. The Utility Authority also issued a note payable to the City to finance the purchase of the existing wastewater assets. During February of 2000, the Adelanto Public Utility Authority entered into a purchase agreement with the Adelanto Water Authority to purchase the Adelanto Water Authority’s water system. The purchase price consisted of amounts sufficient to refund all the outstanding prior water bonds and assumptions of the Adelanto Water Authority’s obligations under the original agreement dated January 9, 1996, under which the Water Authority was formed by the City of Adelanto. The Adelanto Public Utility Authority issues separate component unit financial statements. The other component units do not have separately issued financial statements. The financial statements of the component units can be obtained at City Hall.

B. Basis of Accounting and Measurement Focus
Fund Accounting
The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled.

Government - Wide Financial Statements
The City’s Government-Wide Financial Statements include a Statement of Net Position and a Statement of Activities and Changes in Net Position. 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.

These financial statements are presented on an “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all of the City’s assets, deferred outflows of resources, liabilities, 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.

Certain types of transactions are reported as program revenues for the City in three categories:
 Charges for services
 Operating grants and contributions
 Capital grants and contributions
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
39 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) B. Basis of Accounting and Measurement Focus (Continued) Government - Wide Financial Statements (Continued)
Certain eliminations have been made in regards 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. In the Statement of Activities and Changes in Net Position, internal service fund transactions have been eliminated; however, those transactions between governmental and businesstype activities have not been eliminated. The following interfund activities have been eliminated:
 Due to/from other funds
 Advances to/from other funds
 Transfers in/out
Governmental Fund Financial Statements
Governmental Fund Financial Statements include a Balance Sheet and a Statement of Revenues, Expenditures and Changes in Fund Balances for all major governmental funds and non-major funds aggregated. An accompanying schedule is presented to reconcile and explain the differences in Net Position as presented in these statements to the Net Position presented in the Government-Wide Financial Statements. The City has presented all major funds that met the applicable criteria.

All governmental funds are accounted for on a spending or "current financial resources" measurement focus and the modified accrual basis of accounting. Accordingly, only current assets, deferred outflows of resources, current liabilities, and deferred inflows of resources are included on the Balance Sheet. The Statement of Revenues, Expenditures and Changes in Fund Balances presents increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period.

Revenues are recorded when received in cash, except for that revenues subject to accrual (generally 60 days after year-end) are recognized when due. The primary revenue sources, which have been treated as susceptible to accrual by the City, are property tax, sales tax, intergovernmental revenues and other taxes. Expenditures are recorded in the accounting period in which the related fund liability is incurred.

Unearned revenues arise when potential revenues do not meet both the “measurable” and “available” criteria for recognition in the current period. Unearned revenues also arise when the government receives resources before it has a legal claim to them, as when grant monies are received prior to incurring qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met or when the government has a legal claim to the resources, the unearned revenue is removed from the Balance Sheet and revenue is recognized.

The Reconciliation of the Fund Financial Statements to the Government-Wide Financial Statements is provided to explain the differences.

The City reports the following major Governmental Funds:

General Fund - The General Fund is used to account for resources traditionally associated with government which are not required legally or by sound financial management to be accounted for in another fund.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
40 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) B. Basis of Accounting and Measurement Focus (Continued) Proprietary Fund Financial Statements
Proprietary Fund Financial Statements include a Statement of Net Position, a Statement of Revenues, Expenses and Changes in Fund Net Position, and a Statement of Cash Flows for each major Proprietary Fund.

A separate column representing internal service funds is also presented in these statements. However, internal service balances and activities have been combined with the governmental activities in the Government-Wide Financial Statements.

Proprietary funds are accounted for using the "economic resources" measurement focus and the accrual basis of accounting. Accordingly, all assets, deferred outflows of resources, liabilities, and deferred inflows of resources (whether current or noncurrent) are included on the Statement of Net Position. The Statement of Revenues, Expenses and Changes in Net Position presents increases (revenues) and decreases (expenses) in total Net Position.

Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred. In these funds, receivables have been recorded as revenue and provisions have been made for uncollectible amounts.

Operating revenues in the proprietary funds are those revenues that are generated from the primary operations of the fund. All other revenues are reported as non-operating revenues. Operating expenses are those expenses that are essential to the primary operations of the fund. All other expenses are reported as non-operating expenses.

The City reports the following Proprietary Funds:

The Public Utility Authority Enterprise Fund is used to account for the operation and maintenance of the wastewater and water system within the City’s boundaries.

The Adelanto Community Benefit Corporation Enterprise Fund is used to account for the activities of the City’s nonprofit public benefit corporation that provides for community activities and coordinates beautification and other community enhancement opportunities.

Fiduciary Fund Financial Statements
Fiduciary fund financial statements include a Statement of Net Position and a Statement of Changes in Fiduciary Net Position. The City’s fiduciary funds represent custodial funds and private purpose trust funds. Both custodial funds and the private purpose trust funds are accounted for on the full accrual basis of accounting.

Fiduciary fund types are accounted for according to the nature of the fund. The City’s Custodial funds are used to report fiduciary activities that are not required to be reported in pension (and other employee benefit) trust funds, investment trust funds, or private-purpose trust funds. They are used to account for various assessment districts for which the City acts as an agent for debt service activity, as the City is prohibited from levying additional taxes for these districts. Such funds include Assessment District 1A and Community Facilities District 2006-2 Bond Fund.

The City’s private purpose trust fund is a fiduciary fund type used by the City to report assets, liabilities and activities of the Successor Agency to the Redevelopment Agency (Successor Agency) for the City of Adelanto. Its results of operations are presented on the Statement of Changes of Fiduciary Net Position.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
41 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) B. Basis of Accounting and Measurement Focus (Continued) Successor Agency of the Redevelopment Agency for the City of Adelanto On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 ("the Bill") that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City of Adelanto (City) that previously had reported a redevelopment agency within the reporting entity as a blended component unit. The Bill provides that upon dissolution of a redevelopment agency, either the City or another unit of local government will agree to serve as the “successor agency” to hold the assets until they are distributed to other units of state and local government. On January 10, 2012, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with the Bill as part of City resolution number 12-001. 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.

After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations, or commitments. Subject to the control of a newly established oversight board, remaining assets can only be pay enforceable obligations in existence at the date of dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments). In future fiscal years, successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of the former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.

The Bill directs that State Controller of the State of California to review the propriety of any transfers of assets between redevelopment agencies and other public bodies that occurred after January 1, 2011. If the public body that received such transfers is not contractually committed to a third party for the expenditure or encumbrance of those assets, the State Controller is required to order the available assets to be transferred to the public body designated as the successor agency by the Bill.

C. Cash, Cash Equivalents and Investments
The City pools its available cash for investment purposes. The City’s cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturity of three months or less from the date of acquisition. Cash and cash equivalents are combined with investments and displayed as Cash and Investments.

Certain disclosure requirements for Deposits and Investment Risks were made in the following areas:
 Interest Rate Risk
 Credit Risk
 Overall
 Custodial Credit Risk
 Concentrations of Credit Risk
Highly liquid market investments with maturities of one year or less at time of purchase are stated at amortized cost. All other investments are stated at fair value. Market value is used as fair value for those securities for which market quotations are readily available.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
42 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) C. Cash, Cash Equivalents and Investments (Continued)
The City participates in an investment pool managed by the State of California titled Local Agency Investment Fund (LAIF), which has invested a portion of the pool funds in Structured Notes and Asset-backed Securities.

LAIF’s investments are subject to credit risk with the full faith and credit of the State of California collateralizing these investments. In addition, these Structured Notes and Asset-backed Securities are subject to market risk as to change in interest rates.

For purpose of the statement of cash flows, cash equivalents are defined as investments with original maturities of 90 days or less, which are readily convertible to known amounts of cash. The City considers all pooled cash and investments held by the City as cash and cash equivalents because the pool is used essentially as a demand deposit account from the standpoint of the funds. The City also considers all cash and investments with fiscal agent as cash and cash equivalents because investments meet the criteria for cash equivalents defined above.

U.S. GAAP establishes a framework for measuring fair value, and establishes disclosures about fair value measurement. Investments, unless otherwise specified, recorded at fair value in the Statements of Net Position, are categorized based upon the level of judgment associated with the inputs used to measure their fair value. Levels of inputs are as follows:

Level 1 – Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurement date.

Level 2 – Inputs, other than quoted prices included in Level 1, which are observable for the assets or liabilities through corroboration with market data at the measurement date.

Level 3 – Unobservable inputs that reflect management’s best estimate of what market participants would use in pricing the assets or liabilities at the measurement date.

D. Accounts and Interest Receivable
In the government-wide statements, receivables consist of all revenues earned at year-end and not yet received.

Receivables are recorded in the financial statements net of any allowance for doubtful accounts if applicable, and estimated refunds due. Major receivable balances for the governmental activities include sales and use taxes, franchise taxes, grants, police fines and other fees. Business-type activities report utilities and interest earnings as their major receivables.

In the fund financial statements, material receivables in governmental funds include revenue accruals such as sales tax, franchise tax, and grants and other similar intergovernmental revenues since they are usually both measurable and available. Nonexchange transactions collectible but not available are deferred in the fund financial statements in accordance with modified accrual, but not deferred in the government-wide financial statements in accordance with the accrual basis. Interest and investment earnings are recorded when earned only if paid within 60 days since they would be considered both measurable and available. Proprietary fund material receivables consist of all revenues earned at year-end and not yet received. Utility accounts receivable and interest earnings compose the majority of proprietary fund receivables.

E. Prepaid Items
Certain payments to vendors applicable to future accounting periods are recorded as prepaid items. Prepaid items do not reflect current appropriable resources and, thus, an equivalent portion of fund balance is shown as nonspendable.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
43 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) F. Interfund Transactions
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either “due to/from other funds” or “advances to/from other funds” (i.e., the current portion of interfund loans). Any residual balances outstanding between the governmental activities and businesstype activities are reported in the Governmental-Wide Financial Statements as “internal balances.” G. Restricted Assets
Certain proceeds of the City’s long-term debt, as well as certain resources set aside for its repayment, are classified as restricted assets on the financial statements because they are maintained in separate blank accounts and their use is limited by applicable bond covenants.

In the absence of specific statutory provisions governing the issuance of bonds, certificates, or leases, these bond monies may be invested in accordance with the ordinance; resolutions, and indentures specifying the types of investments its trustees or fiscal agents may make. These ordinances, resolutions, and indentures are generally more restrictive than the City’s general investment policy. In no instance have additional types of investments been authorized that are not permitted by the City’s general investment policy.

H. Capital Assets
Capital assets, which include land, buildings, improvements, equipment and infrastructure assets (e.g. roads, bridges, sidewalks, and similar items), are reported in the applicable governmental or business-type activities in the Government-Wide Financial Statements. Capital assets are recorded at historical cost or estimated historical cost if actual cost is not available. Gifts or contributions of capital assets are recorded at acquisition value when received. City policy has set the capitalization threshold for reporting capital assets at $5,000 if they have an expected useful life of 2 years or more. Depreciation is recorded on a straight-line basis over the useful lives of the assets as follows:

Assets Years
Buildings and Improvements 10 to 50
Machinery, Furniture, and Equipment 5 to 30
Vehicles 8 to 10
Infrastructure 15 to 65
The City defines infrastructure as the basic physical assets that allow the City to function. The assets include:
 Street system
 Site amenities such as parking and landscaped areas used by the City in the conduct of its business Each major infrastructure system can be divided into subsystems. For example, the street system can be subdivided into pavement, curb and gutters, sidewalks, medians, streetlights, traffic control devices (signs, signals and pavement markings), landscaping and land. These subsystems were not delineated in the Basic Financial Statements. The appropriate operating department maintains information regarding the subsystems.

For all infrastructure systems, the City elected to use the Basic Approach for infrastructure reporting. Estimated historical costs were developed in one of three ways: (1) historical records; (2) standard unit costs appropriate for the construction/acquisition date; or (3) present cost indexed by a reciprocal factor of the price increase from the construction/acquisition date to the current date. The accumulated depreciation, defined as the total depreciation from the date of construction/acquisition to the current date on a straight line, unrecovered cost method was computed using industry accepted life expectancies for each infrastructure subsystem. The book value was then computed by deducting the accumulated depreciation from the estimated historical cost.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
44 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) H. Capital Assets (Continued)
Interest accrued during capital assets construction, if any, is capitalized for the Business-type Activities and Proprietary Funds as part of the asset cost.

I. Interest Payable
In the Government-Wide Financial Statements, interest payable of long-term debt is recognized as the liability is incurred for Governmental Fund types and Proprietary Fund types.

In the Fund Financial Statements, Proprietary Fund types recognize the interest payable when the liability is incurred.

J. Unearned Revenues
In the Government-Wide Financial Statements, unearned revenues is recognized for transactions for which revenue has not yet been earned. Typical transactions recorded as unearned revenues in the Government-Wide Financial Statements are prepaid charges for services.

In the Fund Financial Statements, unearned revenue is recorded when transactions have not yet met the revenue recognition criteria based on the modified accrual basis of accounting. The City records unearned revenue for transactions for which revenues have not been earned, or for which funds are not available to meet current financial obligations. Typical transactions for which unearned revenue is recorded are grants received but not yet earned interest on interfund advances receivable, long-term assessments and loans receivable.

K. Claims and Judgments
The City records a liability for litigation, judgments, and claims when it is probable that an asset has been impaired or a liability has been incurred prior to fiscal year end and the probable amount of loss (net of any insurance coverage) can be reasonably estimated.

L. Compensated Absences
The City has compensated absences of regular vacation (for all departments) and sick leave (for selected departments based on contractual agreements) which are accounted for in accordance with U.S. GAAP. The City’s liability for vested and unpaid compensated absences that exceed expendable available financial resources for governmental fund types is reported in the Government-Wide Financial Statements.

Compensated absences liabilities of governmental activities are generally liquidated by the General Fund, while the amounts recorded in the business-type activities are liquidated by the fund that originally incurred the expense.

M. Bond Premiums and Discounts
For governmental fund statements, bond premiums and discounts are recognized during the current period. Bond proceeds are reported as other financing sources of the applicable premium or discount.

For government-wide and proprietary fund statements, bond premiums and discounts are deferred and amortized over the life of the bonds using a straight-line method. Bonds payable are reported net of the applicable bond premium or discount.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
45 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) N. Long-Term Debt
Government-Wide Financial Statements
Long-term debt and other long-term obligations are reported as liabilities in the appropriate activities.

Fund Financial Statements
The Governmental Fund Financial Statements do not present long-term debt but are shown in the Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position.

Proprietary Fund Financial Statements use the same principles as those used in the Government-Wide Financial Statements.

O. Pensions
For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the plans and additions to/deductions from the plans’ fiduciary net position have been determined on the same basis as they are reported by the plans (Note 10). For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with benefit terms. Investments are reported at fair value.

The following timeframes are used for pension reporting:

Valuation Date June 30, 2018
Measurement Date June 30, 2019
Measurement Period July 1, 2018 to June 30, 2019
P. Other Postemployment Benefits (OPEB)
For purposes of measuring the total OPEB liability, deferred outflows of resources and deferred inflows of resources related to pensions, and OPEB expense, information about the fiduciary net position of the plans and additions to/deductions from the plans’ fiduciary net position have been determined on the same basis as they are reported by the plans (Note 11).

The following timeframes are used for OPEB reporting:

Valuation Date June 30, 2019
Measurement Date June 30, 2019
Measurement Period July 1, 2018 to June 30, 2019
Q. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expenses/expenditure) until then. The City has one item that qualifies for reporting in this category that is related to pensions.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
46 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) Q. Deferred Outflows/Inflows of Resources (Continued)
In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has several items that qualify for this category, a deferred gain on refunding results from the difference in the carrying value of the refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt, and deferred inflows related to pensions.

R. Net Position
In the Government-Wide Financial Statements and the proprietary fund financial statements, Net Position are classified in the following categories:

Net Investment in Capital Assets - This component of net position consists of capital assets, net of accumulated depreciation, reduced by outstanding balances of debt and deferred gain on refinancing that are attributed to the acquisition, construction, or improvement of those assets.

Restricted - This component of net position consists of restricted assets reduced by liabilities and deferred outflows/inflows of resources related to those assets.

Unrestricted - This component of net position is the amount of the assets, deferred outflows of resources, liabilities, and deferred inflows of resources that are not included in the determination of net investment in capital assets or the restricted component of net position.

S. Fund Balances
In the Governmental Fund Financial Statements fund balances are classified in the following categories:

Nonspendable - Items that cannot be spent because they are not in spendable form, such as prepaid items and inventories, items that are legally or contractually required to be maintained intact, such as principal of an endowment or revolving loan funds.

Restricted - Restricted fund balances encompass the portion of net resources subject to externally enforceable legal restrictions. This includes externally restrictions by creditors, such as through debt covenants, grantors, contributors, laws or regulations of other governments, as well as restrictions imposed by law through constitutional provisions or enabling legislation.

Committed - Committed fund balances encompass the portion of net fund resources, the use of which is constrained by limitations that the government imposes upon itself (resolution or ordinance) at its highest level of decision making, normally the governing body and that remain binding unless removed in the same manner.

The City Council is considered the highest authority for the City.

Assigned - Assigned fund balances encompass the portion of net fund resources reflecting the government’s intended use of resources. Assignment of resources can be done by the highest level of decision making or by a committee or official designated for that purpose. The City Council has authorized the City Manager and the Director of Finance for that purpose. The City Council may also assign fund balance, however, unlike commitments, assignments generally only exist temporarily, and additional action does not normally have to be taken for the removal of an assignment.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
47 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) S. Fund Balances (Continued)
Unassigned - These are either residual positive net resources of the General Fund in excess of what can properly be classified in one of the other categories, or negative balances in all other funds.

T. Spending Policy
Government-Wide Financial Statements and the Proprietary Fund Financial Statements When an expense is incurred for purposes for which both restricted and unrestricted Net Position are available, the City’s policy is to apply restricted Net Position first.

Governmental Fund Financial Statements
When expenditures are incurred for purposes for which all restricted, committed, assigned and unassigned fund balances are available, the City’s policy is to apply in the following order, except for instances wherein an ordinance specifies the fund balance:
 Restricted
 Committed
 Assigned
 Unassigned
U. Property Taxes
Property taxes are assessed and collected each fiscal year according to the following property tax calendar:

Lien Date January 1st
Levy Date July 1st to June 30th
Due Date November 1st - 1st Installment
February 1st - 2nd Installment
Delinquent Date December 10th - 1st Installment
April 10th - 2nd Installment
Under California Law, property taxes are assessed and collected by the counties up to 1% of assessed value, plus other increases approved by the voters. The property taxes go into a pool, and are then allocated to the cities based on complex formulas prescribed by the state statutes. A delinquency penalty of 10 percent is assessed by the County of San Bernardino. If taxes become delinquent, subject properties may be deeded to the State and may be sold by the County for taxes plus a 1.5 percent per month redemption fee.

V. Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted of the United States of America requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets, deferred outflows of resources, liabilities, deferred inflows of resources and the disclosure of contingent assets and liabilities. In addition, estimates affect the reported amount of expenses. Actual results could differ from these estimates and assumptions.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
48 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) W. New Governmental Accounting Standards Implemented
The requirements of the following accounting standards are effective for the purpose of implementation, if applicable to the City, for the year ended June 30, 2020. The financial statements included herein apply the requirements and provisions of these statements, including necessary retroactive adjustments to financial statement classifications and presentations.

GASB Statement No. 95
In May 2020, GASB issued Statement No. 95, Postponement of the Effective Dates of Certain Authoritative Guidance. The primary objective of this Statement is to provide temporary relief to governments and other stakeholders in light of the COVID-19 pandemic. That objective is accomplished by postponing the effective dates of certain provisions in Statements and Implementation Guides that first became effective or are scheduled to become effective for periods beginning after June 15, 2018, and later. Application of this statement did not have a material effect on the City’s financial statements for the fiscal year ending June 30, 2020.

GASB Statement No. 84
In January 2017, GASB issued Statement No. 84, Fiduciary Activities. This Statement establishes criteria for identifying fiduciary activities of all state and local governments. The focus of the criteria generally is on (1) whether a government is controlling the assets of the fiduciary activity and (2) the beneficiaries with whom a fiduciary relationship exists. Separate criteria are included to identify fiduciary component units and postemployment benefit arrangements that are fiduciary activities. As a result of the implementation, the City converted the former agency funds, which previously reported assets and liabilities only, to custodial funds and reported a restatement of its net position in the amount of $2,507,438.

X. Upcoming Governmental Accounting Standards Implementation The City is currently analyzing its accounting practices to determine the potential impact on the financial statements for the following GASB statements:

GASB Statement No. 87
In June 2017, GASB issued Statement No. 87, Leases. This Statement increases the usefulness of governments’ financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under this Statement, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments’ leasing activities. Application of this statement is effective for the City’s fiscal year ending June 30, 2022.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
49 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) X. Upcoming Governmental Accounting Standards Implementation (Continued) GASB Statement No. 89
In June 2018, GASB issued Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period. This Statement establishes accounting requirements for interest cost incurred before the end of a construction period. Such interest cost includes all interest that previously was accounted for in accordance with the requirements of paragraphs 5–22 of Statement No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements, which are superseded by this Statement. This Statement requires that interest cost incurred before the end of a construction period be recognized as an expense in the period in which the cost is incurred for financial statements prepared using the economic resources measurement focus. As a result, interest cost incurred before the end of a construction period will not be included in the historical cost of a capital asset reported in a business-type activity or enterprise fund. Application of this statement is effective for the City’s fiscal year ending June 30, 2022.

GASB Statement No. 90
In August 2018, GASB issued Statement No. 90, Majority Equity Interests– An Amendment of GASB Statements No. 14 and No. 61. This Statement improves the consistency and comparability of reporting a government’s majority equity interest in a legally separate organization and to improve the relevance of financial statement information for certain component units. It defines a majority equity interest and specifies that a majority equity interest in a legally separate organization should be reported as an investment if a government’s holding of the equity interest meets the definition of an investment. A majority equity interest that meets the definition of an investment should be measured using the equity method, unless it is held by a special-purpose government engaged only in fiduciary activities, a fiduciary fund, or an endowment (including permanent and term endowments) or permanent fund. Those governments and funds should measure the majority equity interest at fair value. Application of this statement is effective for the City’s fiscal year ending June 30, 2021.

GASB Statement No. 91
In May 2019, GASB issued Statement No. 91, Conduit Debt Obligations. The primary objectives of this Statement are to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. This Statement achieves those objectives by clarifying the existing definition of a conduit debt obligation; establishing that a conduit debt obligation is not a liability of the issuer; establishing standards for accounting and financial reporting of additional commitments and voluntary commitments extended by issuers and arrangements associated with conduit debt obligations; and improving required note disclosures.

Application of this statement is effective for the City’s fiscal year ending June 30, 2023.

GASB Statement No. 92
In January 2020, GASB issued Statement No. 92, Omnibus 2020. The primary objectives of this Statement are to enhance comparability in accounting and financial reporting and to improve consistency of authoritative literature by addressing practice issues that have been identified during implementation and application of certain GASB Statements. Application of this statement is effective for the City’s fiscal year ending June 30, 2022.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
50 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) X. Upcoming Governmental Accounting Standards Implementation (Continued) GASB Statement No. 93
In March 2020, GASB issued Statement No. 93, Replacement of Interbank Offered Rates. Some governments have entered into agreements in which variable payments made or received depend on an interbank offered rate (IBOR)—most notably, the London Interbank Offered Rate (LIBOR). As a result of global reference rate reform, LIBOR is expected to cease to exist in its current form at the end of 2021, prompting governments to amend or replace financial instruments for the purpose of replacing LIBOR with other reference rates, by either changing the reference rate or adding or changing fallback provisions related to the reference rate. The objective of this Statement is to address those and other accounting and financial reporting implications that result from the replacement of an IBOR. Application of this statement is effective for the City’s fiscal year ending June 30, 2022.

GASB Statement No. 94
In March 2020, GASB issued Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements. The primary objective of this Statement is to improve financial reporting by addressing issues related to public-private and public-public partnership arrangements (PPPs). As used in this Statement, a PPP is an arrangement in which a government (the transferor) contracts with an operator (a governmental or nongovernmental entity) to provide public services by conveying control of the right to operate or use a nonfinancial asset, such as infrastructure or other capital asset (the underlying PPP asset), for a period of time in an exchange or exchange-like transaction. Application of this statement is effective for the City’s fiscal year ending June 30, 2023.

GASB Statement No. 96
In May 2020, GASB issued Statement No. 96, Subscription-Based Information Technology Arrangements. This Statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users (governments). This Statement (1) defines a SBITA; (2) establishes that a SBITA results in a right-to-use subscription asset—an intangible asset—and a corresponding subscription liability; (3) provides the capitalization criteria for outlays other than subscription payments, including implementation costs of a SBITA; and (4) requires note disclosures regarding a SBITA. Application of this statement is effective for the City’s fiscal year ending June 30, 2023.

GASB Statement No. 97
In June 2020, GASB issued Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans – An Amendment of GASB Statements No. 14 and No. 84, and a Supersession of GASB Statement No. 32. The primary objectives of this Statement are to (1) increase consistency and comparability related to the reporting of fiduciary component units in circumstances in which a potential component unit does not have a governing board and the primary government performs the duties that a governing board typically would perform; (2) mitigate costs associated with the reporting of certain defined contribution pension plans, defined contribution other postemployment benefit (OPEB) plans, and employee benefit plans other than pension plans or OPEB plans (other employee benefit plans) as fiduciary component units in fiduciary fund financial statements; and (3) enhance the relevance, consistency, and comparability of the accounting and financial reporting for Internal Revenue Code (IRC) Section 457 deferred compensation plans (Section 457 plans) that meet the definition of a pension plan and for benefits provided through those plans. Application of this statement is effective for the City’s fiscal year ending June 30, 2022.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
51 Note 2 – Cash and Investments
The following is a summary of pooled cash and investments, including cash and investments with fiscal agents at June 30, 2020.

Governmental Business-type Fiduciary
Activities Activities Funds Total
Cash and investments 13,879,917 $ 13,966,241 $ 11,806,212 $ 39,652,370 $ Cash and investments with fiscal agents 242,682 12,541,142 6,874,827 19,658,651 Total cash and investments $ 26,507,383 14,122,599 $ 18,681,039 $ 59,311,021 $ Primary Government
Cash and investments consisted of the following at June 30, 2020:

Cash on hand 4,350 $
Deposits with financial institutions 10,934,292
Investments 48,372,379
Total cash and investments $ 59,311,021
A. Deposits
At June 30, 2020, the carrying amount of the City’s deposits was $11,175,886 and the bank balances were $11,348,228. The total bank balance was covered by federal depository insurance or by collateral held by the City’s agent in the City’s name.

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

Maximum Maximum
Maximum Percentage Investment in
Authorized Investment Type Maturity of Portfolio One Issuer Local Agency Investment Fund (State Pool) N/A None None Local Agency Bonds 5 years None None
U.S. Treasury Obligations 5 years None None
State Obligations 5 years None None
CA Local Agency Obligations 5 years None None
U.S. Agency Obligations 5 years None None
Banker’s Acceptances 180 days 40% None
Commercial Paper 270 days 25% 10%
Certificate of Deposit 5 years 30% None
Repurchase Agreements 1 year None None
Reverse Repurchase Agreements and Securities
Lending Agreements 92 days 20% None
Medium-term Corporate Notes 5 years 30% None
Mutual Funds and Money Market Mutual Funds N/A 20% 10%
Mortgage Pass-Through Securities 5 years 20% None
County Pooled Investment Funds N/A None None
Joint Powers Authority Pool N/A None None
Voluntary Investment Program Fund N/A None None
Supranational Obligations 5 years 30% None
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
52 Note 2 – Cash and Investments (Continued)
B. Investments (Continued)
Investments Authorized by Debt Agreements
Investment of debt proceeds held by bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy.

C. Risks Disclosures
Interest Rate Risk
As a means of limiting its exposure to fair value losses arising from rising interest rates, the City’s investment policy provides that final maturities of securities cannot exceed five years. However, under the investment policy, reserve funds may be invested in securities exceeding five years if the maturity of such investments is made to coincide as nearly as practicable with the expected use of the funds. Specific maturities of investments depend on liquidity needs. At June 30, 2020, the City’s pooled cash and investments had the following maturities:
1 Year 1 Year to More than
Investment Type Total or Less 5 Years 5 Years
Local Agency Investment Funds (LAIF) 27,950,265 $ 27,950,265 $ - $ - $ California Community Foundation Investment Pool 37,805 37,805 - - Money market mutual funds 242,581 242,581 - -
Certificates of deposit 466,978 466,978 - -
Held by fiscal agent:

Money market mutual funds 18,214,250 18,214,250 - -
Investment contracts 1,460,500 - - 1,460,500
Total investments $ 46,911,879 48,372,379 $ - $ 1,460,500 $ Remaining Maturity
Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization.

Presented below is the minimum rating required by (where applicable) the California Government Code or debt agreements, and the actual rating as of the fiscal year for each investment type.

Investment Type Total AAA AAA/AA+ Not Rated
Local Agency Investment Funds (LAIF) 27,950,265 $ - $ - $ 27,950,265 $ California Community Foundation Investment Pool 37,805 - - 37,805 Money market mutual funds 242,581 - - 242,581
Certificates of deposit 466,978 - - 466,978
Held by fiscal agent:

Money market mutual funds 18,214,250 - - 18,214,250
Investment contracts 1,460,500 - - 1,460,500
Total investments $ - 48,372,379 $ - $ 48,372,379 $
Rating as of Year End
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
53 Note 2 – Cash and Investments (Continued)
C. Risks Disclosures (Continued)
Concentration of Credit Risk
The investment policy of the City contains no limitation on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. There were no investments in any one issuer (other than U.S.

Treasury securities, mutual funds, and external investment pools) that represent 5% or more of the 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 government units by pledging securities in an undivided collateral pool held by 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 deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.

D. External Investment Pool
The City’s investments with LAIF at June 30, 2020, included a small portion of the pooled funds invested in Structured Notes and Asset-Backed Securities. These investments may include the following:

Structured Notes – debt securities (other than asset-back securities) whose cash flow characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or more indices and/or that have embedded forwards or options.

Asset-Backed Securities – generally mortgage-backed securities which entitle their purchasers to receive a share of the cash flows from a pool of assets such as principal and interest repayments from a pool of mortgages (such as CMO’s) or credit card receivables.

As of June 30, 2020, the City had $27,950,265 invested in LAIF, which had invested 3.37% of the pool investment funds in Structured Notes and Asset-Back Securities. LAIF determines fair value on its investment portfolio based on market quotations for those securities where market quotations are readily available and based on amortized cost or best estimate for those securities where market value is not readily available. The City valued its investments in LAIF as of June 30, 2020, by multiplying its account balance with LAIF times a fair value factor determined by LAIF. This fair value factor was determined by dividing all LAIF participants’ total aggregate amortized cost by total aggregate fair value. The credit quality rating of LAIF is unrated as of June 30, 2020.

E. California Community Foundation Investment Pool
The City’s investments with California Community Foundation Investment Pool for the Chief John Luetke Educational Fund at June 30, 2020. The City administers an endowment private-purpose trust fund, which is restricted by the donor for the purposes of generating enough funds from earned interest to donate funds on behalf of the Chief John Luetke Educational Fund towards investing in local education. Donor-restricted endowments are reported at fair value. The amount of net appreciation on investments of the donor-restricted endowment that is available for authorization for expenditure by the City is $0 at June 30, 2020. The City authorizes expenditures from donor-restricted endowments in compliance with the wishes expressed by the donor and with approval of the City Council.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
54 Note 2 – Cash and Investments (Continued)
F. Fair Value Measurements
Fair value of assets measured on a recurring basis at June 30, 2020, are as follows:

Investments measured by fair value level: June 30, 2020 Level 2 Certificates of deposit 466,978 $ 466,978 $
Total investments by fair value level 466,978 466,978 $ Investments not subject to the fair value hierarchy:

Local Agency Investment Funds (LAIF) 27,950,265 $
California Community Foundation Investment Pool 37,805
Money market mutual funds 18,456,831
Investment contracts 1,460,500
Total investments not subject to the fair value hierarchy 47,905,401 Total investments $ 48,372,379
Debt and equity securities classified in Level 2 are valued using the following approaches:
• U.S. Treasuries, U.S. Agencies, and Commercial Paper: quoted prices for identical securities in markets that are not active;
• Medium term notes: quoted prices for similar securities in active markets; and • Asset-backed securities: recent appraisals of the asset value.

Note 3 – Interfund Balances and Transactions
A. Due to/Due from Other Funds
Amounts due to/from other funds represent short-term loans between funds to assist in covering current fiscal year expenditures (expenses). As of June 30, 2020, interfund receivables and payables were as follows:

Receivable Fund Payable Fund Amount Purpose
General Fund Federal Grants Special Revenue Fund 183,754 $ Overdrawn Cash General Fund State/County Grants Special Revenue Fund 725,121 Overdrawn Cash General Fund Community Development Block
Grant Special Revenue Fund 45,681 Overdrawn Cash
General Fund Traffic Offender Special Revenue Fund 3,405 Overdrawn Cash Total $ 957,961
Current interfund balances arise in the normal course of operations to cover cash shortages and are expected to be repaid shortly after the end of the fiscal year.

B. Transfers In/Out
Interfund transfers for the year ended June 30, 2020 were as follows:

Transfers In Transfers Out Amount Purpose
Mavericks Stadium Special Revenue Fund General Fund 5,303,392 $ Close-out fund to the General Fund City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
55 Note 3 – Interfund Balances and Transactions (Continued) C. Long-Term Advances
At June 30, 2020, the balances of long-term advances were as follows:

Advances From Advances To Amount Purpose
Drain Impact Special Revenue Fund General Fund 80,421 Interfund advance agreement Drain Impact Special Revenue Fund General Fund 1,863,537 Operating loan Public Utility Authority Enterprise Fund General Fund 2,780,312 Operating loan 4,724,270
General Fund Public Utility Authority Enterprise Fund 2,557,019 Wastewater system purchase note Drain Impact Special Revenue Fund Public Utility Authority Enterprise Fund 131,211 Interfund advance agreement 2,688,230
Total $ 7,412,500
Interfund Advance Agreements. On November 12, 2013, an inter-fund loan agreement of $300,000 was approved by the City. The Drainage Impact Special Revenue Fund loaned the General Fund $114,000 and the Public Utility Authority $186,000 for their respective portion on the purchase of financial and billing software. Interest on the loans accrues at an interest rate of 0.26% (LAIF interest rate as of the effective date). Payments are due annually of $5,857 from the General Fund and $9,556 from the Public Utility Authority. The outstanding balances were $80,421 from the General Fund and $131,211 from the Public Utility Authority as of June 30, 2020.

The future scheduled advance repayments are as of follows:

Year Ending
June 30, Principal Interest Total
2021 5,648 $ 209 $ 5,857 $
2022 5,663 194 5,857
2023 5,677 180 5,857
2024 5,692 165 5,857
2025 5,707 150 5,857
2026-2030 28,758 527 29,285
2031-2034 23,275 153 23,428
Total 80,420 $ 1,578 $ 81,998 $
General Fund - Interfund advance agreement
Year Ending
June 30, Principal Interest Total
2021 9,215 $ 341 $ 9,556 $
2022 9,239 317 9,556
2023 9,263 293 9,556
2024 9,287 269 9,556
2025 9,311 245 9,556
2026-2030 46,920 860 47,780
2031-2034 37,976 248 38,224
Total 131,211 $ 2,573 $ 133,784 $
Drain Impact Fund - Interfund advance agreement
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
56 Note 3 – Interfund Balances and Transactions (Continued) C. Long-Term Advances (Continued)
Operating Loans. The General Fund has an operating loan of $1,863,537 from the Drain Impact Special Revenue Fund. Interest on the loans accrues at an interest rate of 2.34% (LAIF interest rate as of the effective date). Payments are due annually from the General Fund. The outstanding balance was $1,863,537 from the General Fund as of June 30, 2020.

The future scheduled advance repayments are as of follows:

Year Ending
June 30, Principal Interest Total
2021 - $ 43,625 $ 43,625 $
2022 - 43,625 43,625
2023 - 43,625 43,625
2024 - 43,625 43,625
2025 - 43,625 43,625
2026-2030 621,179 189,042 810,221
2031-2035 621,179 116,334 737,513
2036-2040 621,179 43,624 664,803
Total 1,863,537 $ 567,125 $ 2,430,662 $
The General Fund has an operating loan of $2,780,312 from the Public Utility Authority Enterprise Fund. This operating loan is not expected to be repaid within a year and has no minimum required repayments or interest accrued on the loan.

Wastewater System Purchase Note. On November 1, 1996, the Adelanto Public Utility Authority entered into a purchase agreement with the City to purchase the City’s wastewater operations. The Authority issued a note payable in the amount of $10,267,874, with accrued interest at 7.5% per annum. On January 26, 1998, the governing Board of the Authority and the City Council agreed to amend the purchase note on a retroactive basis to eliminate any accrual of interest payable to the City until such time as all outstanding bonds are repaid, which at that time was scheduled for November 1, 2026. As per this agreement, any unpaid balance at that time will accrue interest at 7.5%. In September 2005, the interest rate was amended to accrue on the unpaid balance at the rate of 5.0% per annum.

Payments on the note payable are due quarterly each year. The outstanding balance on the Wastewater System Purchase Note was $2,557,019 at June 30, 2020.

The future scheduled advance repayments are as of follows:

Year Ending
June 30, Principal Interest Total
2021 1,961,149 $ 268,851 $ 2,230,000 $
2022 595,870 170,794 766,664
Total $ 439,645 2,557,019 $ 2,996,664 $
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
57 Note 4 – Advances to Fiduciary Funds
Advances to Fiduciary Funds as of June 30, 2020, was as follows:

Receivable Fund Payable Fund Amount Purpose
General Fund Luetke Foundation Private Purpose Trust Fund 9,948 $ Reimbursement General Fund Successor Agency Private Purpose Trust Fund 2,905,747 Advances Total $ 2,915,695
The advances between the City of Adelanto and the Successor Agency were to provide the Successor Agency with funding for projects and have no stated interest rate. There is no future minimum debt service requirement as repayment will be made when funds are available. The outstanding balance of the advance was $2,905,747 as of June 30, 2020. The advances between the City of Adelanto and the Luetke Foundation Private Purpose Trust Fund were to provide the Foundation with funding for projects and have no stated interest rate. There is no future minimum debt service requirement as repayment will be made when funds are available. The outstanding balance of the advance was $9,948 as of June 30, 2020.

Note 5 – Notes and Loans Receivable
Loan Receivable – Public Utility Authority Enterprise Fund The Adelanto Public Utility Authority purchased the Adelanto Public Financing Authority (“PFA”) Local Agency Third Subordinated Revenue Bonds, 1995 Series C. These bonds are considered conduit debt (See Note 8) of the Adelanto PFA since the bond is secured from the loans with the Adelanto Improvement Agency. As of February 1, 2012, the Adelanto Improvement Agency was dissolved and the Successor Agency of the Adelanto Improvement Agency oversees the remaining activities of the former Adelanto Improvement Agency. Since the Adelanto PFA bonds are considered conduit debt, these amounts are reflected as loans receivable in the Statement of Net Position for the Public Utility Authority Enterprise Fund. The outstanding balance of these loans was $11,428,762 as of June 30, 2020. This amount includes $9,505,263 of accreted interest.

Notes Receivable – Successor Agency Private Purpose Trust Fund The notes receivable consists of mostly agreements for the sale of land parcels by the former Adelanto Improvement Agency. Interest on the agreements varies from no interest to 5% per annum. The outstanding balance of notes receivable was $542,355 as of June 30, 2020.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
58 Note 6 – Capital Assets
A. Governmental Activities
Summary of changes in capital assets for governmental activities for the year ended June 30, 2020 are as follows:

Balance Balance
July 1, 2019 Additions Deletions Transfers June 30, 2020 Capital assets, not being depreciated:

Land and rights of way 16,393,452 $ 592,848 $ - $ - $ 16,986,300 $ Total capital assets, not being depreciated 592,848 16,393,452 - - 16,986,300 Capital assets, being depreciated:

Buildings and improvements 13,038,362 - - - 13,038,362
Machinery and equipment 1,724,784 - - - 1,724,784
Vehicles 2,277,978 - - - 2,277,978
Infrastructure 103,707,298 - 4,178,004 - 107,885,302
Total capital assets, being depreciated 4,178,004 120,748,422 - - 124,926,426 Less accumulated depreciation for:

Buildings and improvements (290,355) (7,608,906) - - (7,899,261) Machinery and equipment (36,050) (1,559,829) - - (1,595,879) Vehicles (64,830) (1,936,813) - - (2,001,643)
Infrastructure (3,821,689) (53,894,337) - - (57,716,026) Total accumulated depreciation (4,212,924) (64,999,885) - - (69,212,809) Total capital assets, being depreciated, net (34,920) 55,748,537 - - 55,713,617 Capital assets, net $ 557,928 72,141,989 $ - $ - $ 72,699,917 $ Depreciation expense was charged to functions/programs as follows:

General government 109,743 $
Public safety 51,972
Public works 3,923,769
Parks and recreation 127,440
Total depreciation expense $ 4,212,924
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
59 Note 6 – Capital Assets (Continued)
B. Business-Type Activities
Summary of changes in capital assets for business-type activities for the year ended June 30, 2020 are as follows:

Balance Balance
July 1, 2019 Additions Deletions Transfers June 30, 2020 Capital assets, not being depreciated:

Land 908,300 $ - $ - $ - $ 908,300 $
Water rights 7,000,800 - - - 7,000,800
Construction in progress 285,357 242,437 - (285,357) 242,437 Total capital assets, not being depreciated 242,437 8,194,457 - (285,357) 8,151,537 Capital assets, being depreciated:

Buildings and improvements 20,972,101 12,400 - - 20,984,501 Machinery and equipment 8,763,905 47,584 - - 8,811,489
Computer equipment 341,081 - - - 341,081
Vehicles 32,325 - - - 32,325
Infrastructure 49,118,582 541,179 - 285,357 49,945,118
Total capital assets, being depreciated 601,163 79,227,994 - 285,357 80,114,514 Less accumulated depreciation for:

Buildings and improvements (8,229,920) (415,269) - - (8,645,189) Machinery and equipment (4,151,271) (357,380) - - (4,508,651) Computer equipment (136,432) (68,216) - - (204,648)
Vehicles (6,465) (3,232) - - (9,697)
Infrastructure (14,368,993) (767,893) - - (15,136,886)
Total accumulated depreciation (1,611,990) (26,893,081) - - (28,505,071) Total capital assets, being depreciated, net (1,010,827) 52,334,913 - 285,357 51,609,443 Capital assets, net $ (768,390) 60,529,370 $ - $ - $ 59,760,980 $ Depreciation expenses for business-type activities for the year ended June 30, 2020 was $1,611,990.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
60 Note 7 – Long-Term Debt
A. Governmental Activities
Summary of changes in governmental activities long-term debt for the year ended June 30, 2020 are as follows:

Original Balance Balance Due within Due in More
Issuance July 1, 2019 Additions Deletions June 30, 2020 One Year Than One Year Governmental Activities:

Direct Borrowings:

Note Payable 140,000 $ 140,000 $ - $ - $ 140,000 $ - $ 140,000 $ Total governmental activities $ 140,000 140,000 $ - $ - $ 140,000 $ - $ 140,000 $ Notes Payable
On October 29, 2018, the City entered into a note payable agreement with Sovel Group, LLC for the purchase of property near the Adelanto Stadium. Interest on the note payable accrues at a rate of 5.00% per annum. Principal on the note payable is due three years from the note payable agreement date with interest paid in semi-annual payments. The outstanding balance on the note payable was $140,000 at June 30, 2020.

The future debt service requirements for the notes payable are as follows:

Year Ending
June 30 Principal Interest Total
2021 - $ 7,000 $ 7,000 $
2022 140,000 3,500 143,500
Total 140,000 $ 10,500 $ 150,500 $
B. Business-Type Activities
Summary of changes in business-type activities long-term debt for the year ended June 30, 2020 are as follows:

Original Balance Balance Due Within Due In More
Issuance July 1, 2019 Additions Deletions June 30, 2020 One Year Than One Year Business-Type Activities:

Public Borrowings:
2014A Fixed Rate Revenue Bonds 14,130,000 $ 11,255,000 $ - $ (815,000) $ 10,440,000 $ 855,000 $ 9,585,000 $ Add: Bond Premium 286,491 - (14,325) 272,166 - 272,166
2017A Fixed Rate Refunding Bonds 29,145,000 29,145,000 - - 29,145,000 645,000 28,500,000 Add: Bond Premium 3,135,070 - (156,753) 2,978,317 - 2,978,317 2017B Fixed Rate Refunding Bonds 7,015,000 40,025,000 - (1,455,000) 38,570,000 1,530,000 37,040,000 Subtract: Bond Discount (383,214) - 23,951 (359,263) - (359,263) Total business-type activities $ 83,463,347 50,290,000 $ - $ (2,417,127) $ 81,046,220 $ 3,030,000 $ 78,016,220 $ Fixed Rate Revenue Bonds, 2014 Series A
On or about December 30, 2014, the Adelanto Public Utility Authority issued $14,130,000 Fixed Rate Revenue Bonds, 2014 Series A, to pay costs related to a legal settlement with Ambac Assurance Corporation and to finance certain capital improvements. Interest on the bonds is payable July 1st and January 1st of each year. Interest on the bonds accrues at rates of 4.00% and 5.00% per annum. Principal on the serial bonds are payable in annual installments, ranging from $265,000 to $1,045,000, commencing July 1, 2015 through July 1, 2039. The balance in the debt service reserve account as of June 30, 2020, was $1,252,506, which is sufficient to cover the Bond Indenture Reserve Requirement.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
61 Note 7 – Long-Term Debt (Continued)
B. Business-Type Activities (Continued)
Fixed Rate Revenue Bonds, 2014 Series A (Continued)
The future debt service requirements for the bonds are as follows:

Year Ending
June 30 Principal Interest Total
2021 855,000 $ 500,625 $ 1,355,625 $
2022 900,000 456,750 1,356,750
2023 940,000 410,750 1,350,750
2024 990,000 362,500 1,352,500
2025 1,045,000 311,625 1,356,625
2026-2030 1,455,000 1,252,625 2,707,625
2031-2035 1,860,000 840,500 2,700,500
2036-2040 2,395,000 311,875 2,706,875
Total 10,440,000 $ 4,447,250 $ 14,887,250 $
Revenues Pledged
The Authority has pledged a portion of water and wastewater revenues to repay the 2014 Series A Fixed Rate Revenue Bonds. The bond is secured solely by water and wastewater operating revenues. Total principal and interest remaining on the bond is $14,887,250 payable through fiscal year 2040. For the current year, principal and interest paid by the water and wastewater operating revenues was $815,000 and $542,375.

Fixed Rate Revenue Refunding Bonds, 2017 Series A
On or about December 28, 2017, the Adelanto Public Utility Authority issued $29,145,000 Fixed Rate Refunding Revenue Bonds, 2017 Series A, to refund a portion of the Authority’s Fixed Rate Refunding Revenue Bonds, 2009 Series A. Interest on the bonds is payable July 1st and January 1st of each year. Interest on the bonds accrues at rate of 5.00% per annum. Principal on the serial bonds are payable in annual installments, ranging from $645,000 to $5,150,000, commencing July 1, 2020 through July 1, 2039. The balance in the debt service reserve account as of June 30, 2020, is $1,363,749, which is sufficient to cover the Bond Indenture Reserve Requirement.

The future debt service requirements for the bonds are as follows:

Year Ending
June 30 Principal Interest Total
2021 645,000 $ 1,457,250 $ 2,102,250 $
2022 645,000 1,425,000 2,070,000
2023 645,000 1,392,750 2,037,750
2024 645,000 1,360,500 2,005,500
2025 640,000 1,328,250 1,968,250
2026-2030 3,145,000 6,166,250 9,311,250
2031-2035 3,070,000 5,385,000 8,455,000
2036-2040 19,710,000 3,435,750 23,145,750
Total 29,145,000 $ 21,950,750 $ 51,095,750 $
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
62 Note 7 – Long-Term Debt (Continued)
B. Business-Type Activities (Continued)
Fixed Rate Revenue Refunding Bonds, 2017 Series A (Continued) Revenues Pledged
The Authority has pledged a portion of water and wastewater revenues to repay the 2017 Series A Fixed Rate Revenue Refunding Bonds. The bond is secured solely by water and wastewater operating revenues. Total principal and interest remaining on the bond is $51,095,750 payable through fiscal year 2040. For the current year, only interest was due and paid by water and wastewater operating revenues for $1,457,250.

Fixed Rate Revenue Refunding Bonds, 2017 Series B
On or about December 28, 2017, the Adelanto Public Utility Authority issued $41,710,000 Fixed Rate Refunding Revenue Bonds, 2017 Series B, to refund a portion of the Authority’s Fixed Rate Refunding Revenue Bonds, 2009 Series A. Interest on the bonds is payable July 1st and January 1st of each year. Interest on the bonds accrues at rate of 3% to 4.75% per annum. Principal on the serial bonds are payable in annual installments, ranging from $1,455,000 to $3,610,000, commencing July 1, 2018 through July 1, 2035. The balance in the debt service reserve account as of June 30, 2020, is $1,730,432, which is sufficient to cover the Bond Indenture Reserve Requirement.

The future debt service requirements for the bonds are as follows:

Year Ending
June 30 Principal Interest Total
2021 1,530,000 $ 1,650,038 $ 3,180,038 $
2022 1,615,000 1,598,400 3,213,400
2023 1,700,000 1,545,913 3,245,913
2024 1,795,000 1,486,413 3,281,413
2025 1,895,000 1,421,344 3,316,344
2026-2030 11,275,000 5,899,656 17,174,656
2031-2035 15,150,000 3,079,963 18,229,963
2036 3,610,000 171,475 3,781,475
Total 38,570,000 $ 16,853,202 $ 55,423,202 $
The Authority has pledged a portion of water and wastewater revenues to repay the 2017 Series B Fixed Rate Revenue Refunding Bonds. The bond is secured solely by water and wastewater operating revenues. Total principal and interest remaining on the bond is $55,423,200 payable through fiscal year 2036. For the current year, principal and interest paid by the water and wastewater operating revenues was $1,455,000 and $1,672,772.

Defeased Debt
Fixed Rate Refunding Revenue Bonds, 2009 Series A
On or about December 28, 2017, the Adelanto Public Utility Authority issued $29,145,000 Fixed Rate Refunding Revenue Bonds, 2017 Series A with an interest rate of 5% and $41,710,000 Fixed Rate Refunding Revenue Bonds, 2017 Series B with interest rates of 3% to 4.75% to advance refund the Fixed Rate Refunding Revenue Bonds, 2009 Series A. The net proceeds were deposited in an irrevocable trust to provide funds for the future debt service payment on the refunded bonds. Accordingly, those trust account assets and the liability for those defeased bonds are not included in the Authority’s financial statements. At June 30, 2020, $65,925,000 of defeased bonds remain outstanding.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
63 Note 7 – Long-Term Debt (Continued)
C. Fiduciary Funds
Summary of changes in fiduciary funds long-term debt for the year ended June 30, 2020 are as follows:

Original Balance Balance Due Within Due In More
Issuance July 1, 2019 Additions Deletions June 30, 2020 One Year Than One Year Successory Agency:

Tax Allocation Bonds:

Public Borrowings:
1993B Tax Allocation Bonds 15,095,983 $ 5,235,000 $ - $ (940,000) $ 4,295,000 $ 990,000 $ 3,305,000 $ 2007 Tax Allocation Bonds 3,560,000 2,790,000 - (85,000) 2,705,000 90,000 2,615,000 Subtract: Bond Discount (149,289) - 28,201 (121,088) - (121,088) Total Tax Allocation Bonds 7,875,711 18,655,983 - (996,799) 6,878,912 1,080,000 5,798,912 Loans Payable:

Direct Borrowings:
1995A Local Agency Taxable Subordinated Revenue Bonds 7,400,000 $ 2,460,000 $ - $ - $ 2,460,000 $ - $ 2,460,000 $ 1995B Local Agency 2nd Subordinated Revenue Bonds 17,560,000 11,295,000 - (500,000) 10,795,000 535,000 10,260,000 1995C Local Agency 3rd Subordinated Revenue Bonds 11,786,856 12,116,378 908,728 (1,596,344) 11,428,762 263,939 11,164,823 Subtract: Loan Discount n/a (53,734) - 6,577 (47,157) - (47,157) Total Loans Payable 25,817,644 36,746,856 908,728 (2,089,767) 24,636,605 798,939 23,837,666 Other Long-Term Liabilities:

Direct Borrowings:

Intermountain Power Agency
Settlment Agreement 1,989,390 $ 1,989,390 $ - $ - $ 1,989,390 $ - $ 1,989,390 $ San Bernardino County Tax
Increment Loans - Loan Portion n/a 13,356,686 - - 13,356,686 - 13,356,686 San Bernardino County Tax
Increment Loans - Accrued Interest Portion n/a 24,787,519 2,680,698 - 27,468,217 - 27,468,217 Total Other Long-Term Liabilities $ 40,133,595 1,989,390 $ 2,680,698 $ - $ 42,814,293 $ - $ 42,814,293 $ Total Successor Agency $ 73,826,950 57,392,229 $ 3,589,426 $ (3,086,566) $ 74,329,810 $ 1,878,939 $ 72,450,871 $ Tax Allocations Bonds
Adelanto Improvement Project Tax Allocation Refunding Bonds, 1993 Series B On or about December 30, 1993, the Adelanto Improvement Agency issued $15,095,983 Tax Allocation Refunding Bonds, 1993 Series B, to advance refund a portion of the outstanding 1990 Adelanto Improvement Project Tax Allocation Bonds, 1991 Adelanto Improvement Project Tax Allocation Bonds and the 1993A Adelanto Improvement Project Subordinated Tax Allocation Bonds. Interest on the bonds is payable June 1st and December 1st of each year. Interest on the remaining term bonds accrues at a rate of 5.50% per annum. Principal on the serial bonds are payable in annual installments, ranging from $175,000 to $1,160,000, commencing December 1, 2002 through December 1, 2023. The balance of debt service reserve account as of June 30, 2020, is $ 1,226,532 which is sufficient to cover the Bond Indenture Reserve Requirement.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
64 Note 7 – Long-Term Debt (Continued)
C. Fiduciary Funds (Continued)
Tax Allocations Bonds (Continued)
Adelanto Improvement Project Tax Allocation Refunding Bonds, 1993 Series B (Continued) The future debt service requirements for the bonds are as follows:

Year Ending
June 30, Principal Interest Total
2021 990,000 $ 209,000 $ 1,199,000 $
2022 1,045,000 153,038 1,198,038
2023 1,100,000 94,050 1,194,050
2024 1,160,000 31,900 1,191,900
Total 4,295,000 $ 487,988 $ 4,782,988 $
Adelanto Improvement Project No. 3 2007 Tax Allocation Bonds On or about December 19, 2007, the Adelanto Improvement Agency issued $3,560,000 Adelanto Improvement Project No. 3 2007 Tax Allocation Bonds to fund redevelopment projects of the Agency, fund the reserve requirement and pay the costs of issuance on the bonds. Interest on the bonds is payable September 1st and March 1st of each year. Interest on the remaining term bonds accrues at rates between 4.00% and 6.00% per annum.

Principal on the bonds are payable in annual installments ranging from $55,000 to $235,000, commencing September 1, 2008 through September 1, 2037. The balance of debt service reserve account as of June 30, 2020, is $252,519, which is sufficient to cover the Bond Indenture Reserve Requirement.

The future debt service requirements for the bonds are as follows:

Year Ending
June 30, Principal Interest Total
2021 90,000 $ 158,215 $ 248,215 $
2022 95,000 153,265 248,265
2023 100,000 147,950 247,950
2024 - 145,200 145,200
2025 - 145,200 145,200
2026-2030 585,000 638,250 1,223,250
2031-2035 - 550,500 550,500
2036-2038 1,835,000 275,250 2,110,250
Total 2,705,000 $ 1,609,200 $ 4,918,830 $
Loans Payable to the Adelanto Public Financing Authority The Adelanto Public Financing Authority (the "Authority") has issued Local Agency Subordinated Revenue Bonds for financing projects of the former Adelanto Improvement Agency (the “Successor Agency”) and to provide funds for the various debt obligations of the Successor Agency. The Successor Agency has entered into loan agreements with the Authority which mirror the bonds issued by the Authority except for Local Agency Third Subordinated Revenue Bonds, 1995 Series C which require prepayments on the Authority’s capital appreciation bonds. Concurrent with the execution and delivery of the loan agreements, the Authority issued the aggregate principal amount of its Local Agency Subordinated Revenue Bonds to the Successor Agency.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
65 Note 7 – Long-Term Debt (Continued)
C. Fiduciary Funds (Continued)
Loans Payable to the Adelanto Public Financing Authority (Continued) Local Agency Taxable Subordinated Revenue Bonds, 1995 Series A On or about January 9, 1996, the Adelanto Public Financing Authority (the “Authority”), issued $7,400,000 Local Agency Taxable Subordinated Revenue Bonds, 1995 Series A, to provide funds (Agency loan) to the Successor Agency to advance refund the Adelanto Improvement Project Tax Allocation Refunding Bonds, 1993 Series B and the Adelanto Improvement Project Subordinated Tax Allocation Refunding and Improvements Bonds, 1993 Series C. Interest on the bonds is payable September 1st and March 1st of each year. Interest on the bonds accrues at rates between 5.60% and 7.20% per annum. Principal on the serial bonds are payable in annual installments, ranging from $15,000 to $1,275,000, commencing September 1, 1997 through September 1, 2025. The balance of debt service reserve account as of June 30, 2020, is $742,460, which is sufficient to cover the Bond Indenture Reserve Requirement.

The future debt service requirements for the loans payable are as follows:

Year Ending
June 30, Principal Interest Total
2021 - $ 177,120 $ 177,120 $
2022 - 177,120 177,120
2023 - 177,120 177,120
2024 - 177,120 177,120
2025 1,185,000 134,460 1,319,460
2026 1,275,000 45,900 1,320,900
Total 2,460,000 $ 888,840 $ 3,348,840 $
Local Agency Second Subordinated Revenue Bonds, 1995 Series B On or about January 9, 1996, the Adelanto Public Financing Authority (the “Authority”), issued $17,560,000 Local Agency Second Subordinated Revenue Bonds, 1995 Series B, to provide funds (Agency loan) to the Successor Agency to advance refund the Adelanto Improvement Project Tax Allocation Refunding Bonds, 1993 Series B and the Adelanto Improvement Project Subordinated Tax Allocation Refunding and Improvements Bonds, 1993 Series C. Interest on the bonds is payable September 1st and March 1st of each year. Interest on the bonds accrues at rates between 5.05% and 6.30% per annum. Principal on the serial bonds are payable in annual installments, ranging from $160,000 to $2,460,000, commencing September 1, 1998 through September 1, 2028. The balance of debt service reserve account as of June 30, 2020, is $1,460,507, which is sufficient to cover the Bond Indenture Reserve Requirement.

The future debt service requirements for the loans payable are as follows:

Year Ending
June 30, Principal Interest Total
2021 535,000 $ 757,980 $ 1,292,980
2022 565,000 718,380 1,283,380
2023 605,000 676,260 1,281,260
2024 645,000 631,260 1,276,260
2025 725,000 581,940 1,306,940
2026-2029 7,720,000 1,299,600 9,019,600
Total 10,795,000 $ 4,665,420 $ 15,460,420 $
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
66 Note 7 – Long-Term Debt (Continued)
C. Fiduciary Funds (Continued)
Loans Payable to the Adelanto Public Financing Authority (Continued) Local Agency Third Subordinated Revenue Bonds, 1995 Series C On or about January 9, 1996, the Adelanto Public Financing Authority (the “Authority”), issued $11,786,856 Local Agency Taxable Third Subordinated Revenue Bonds (Capital Appreciation Bonds), 1995 Series C, to provide funds to the Successor Agency to advance refund the Adelanto Improvement Project Tax Allocation Refunding Bonds, 1993 Series B and the Adelanto Improvement Project Subordinated Tax Allocation Refunding and Improvements Bonds, 1993 Series C. Interest on the bonds is compounded September 1st and March 1st of each year and payable at maturity. Interest on the bonds accrues at a rate of 7.50% per annum. Principal on the bonds and all outstanding interest are due September 1, 2028. Principal on the Agency loans are payable vary from $94,006 to $1,081,968 beginning September 1, 1996 through September 1, 2028. The outstanding balance at June 30, 2020 is $1,923,499 with accreted interest payable of $9,505,263.

The future debt service requirements for the loans payable are as follows:

Year Ending
June 30, Principal Interest Total
2021 263,939 $ 1,386,635 $ 1,650,574
2022 253,544 1,453,130 1,706,674
2023 242,697 1,515,770 1,758,467
2024 232,754 1,582,543 1,815,297
2025 222,811 1,647,696 1,870,507
2026-2029 707,754 6,300,181 7,007,935
Total 1,923,499 $ 13,885,955 $ 15,809,454 $
Other Long-Term Liabilities
Intermountain Power Agency Settlement Agreement
The former Adelanto Improvement Agency entered into an agreement with the Intermountain Power Agency (IPA) in April 1993 regarding reimbursement of certain incremental property taxes generated by parcels owned by the IPA within the Agency project areas for 1992 and prior years. The IPA had filed appeals relating to the assessed value of these parcels for 1989 through 1992. As a condition of the agreement with the Agency, the IPA agreed to withdraw such appeals. The IPA filed an appeal for the 1993 assessed value, which was granted in September 1997. The IPA also filed appeals for fiscal years 1995 and 1996.

The agreement states that if the IPA seeks a reassessment of the assessed value of the parcels (i.e., the 1993 appeal) and is successful in any future claim resulting in a reduction in property taxes assessed by the County or other taxing entity, the Agency agrees to reimburse the IPA for those amounts (to a maximum of $2,200,000) that the IPA calculates that it would have lost in refunds as a result of dismissing the appeals for 1992 and prior. The reimbursement is to be paid by the Agency each year, beginning 90 days from a final decision by the County, resulting in a reduced tax assessment, in an annual amount equal to $78,751 multiplied by a “Fractional Amount” as defined in the agreement. The term “Fractional Amount” has been determined to be the amount of the actual reduction in the tax assessment as determined by the County divided by an amount equal to the reduction in such tax assessment sought by the IPA.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
67 Note 7 – Long-Term Debt (Continued)
C. Fiduciary Funds (Continued)
Other Long-Term Liabilities (Continued)
Intermountain Power Agency Settlement Agreement (Continued) Amounts due under the agreement are payable annually beginning 90 days after the final decision and continuing on or before September 30 of each year until the obligation ($2,200,000 multiplied by the “Fractional Amount”) is paid in full. Amounts due to the IPA under this agreement are subordinate to all tax allocation bonds of the Agency, whenever incurred. Based on the assessment reduction received by the IPA for 1993, the liability that the Agency has incurred under this agreement is $1,989,390. Scheduled payments have been deferred by the Agency due to subordination to the tax allocation bonds outstanding. Since the Agency was principal beneficiary of such property taxes, the full amount of such payments has been established as a long-term liability in the financial statements as of June 30, 2020.

San Bernardino County Tax Increment Loans
During fiscal year 1996, the former Redevelopment Agency and San Bernardino County amended the pass-through agreement for incremental property taxes in the Project Area. Under the revised agreement, the Agency is required to relinquish approximately 33% of incremental property taxes to the County, of which approximately one-half (16.26%) would be subordinate to the Agency’s existing long-term debt. The County will loan to the Agency, at the rate of 7% per annum, the amount of the deferred incremental property taxes needed to meet debt service requirements on the refunding bonds plus amounts needed up to $100,000 annually, to administer the Agency’s long-term debt.

Any such loans are subordinate to the 1995 Series A, B, and C of the Adelanto Public Financing Authority refunding bonds. Currently, the Successor Agency and the County of San Bernardino are in litigation over the estimated amounts outstanding. The outstanding amounts reflect the amounts owed estimated by the County of San Bernardino. The outstanding balance on the loans at June 30, 2020 was $13,356,686 with interest payable of $27,468,217.

Note 8 – Conduit Debt
The following bond issues are not reported in the City’s financial statements, because they are special obligations payable solely from and secured by specific revenue sources described in the resolutions and official statements of the respective issues. Neither the faith and credit nor the taxing power of the City, the County, the State of California, or any political subdivision thereof, is pledged for payment of these bonds.

Community Facilities District Bonds
Bonds issued for improvements in certain special assessment districts in accordance with the provisions of the Mello-Roos Community Facilities Act of 1982, as amended, are liabilities of the property owners and are secured by liens against the assessed property. The City acts as an agent for collection of principal and interest payments by the property owners and remittance of such monies to the bondholders.

Neither the faith and credit, nor the general taxing power, of the City of Adelanto have been pledged to the payment of the bonds. Therefore, none of the following special assessment bonds have been included in the accompanying financial statements.

District Bonds
Amount
of Issue
Outstanding at
End of Year
Community Facilities District No. 2006-2 IA1, 2015 Special Tax Bonds 3,575,000 $ 3,510,000 $ Community Facilities District No. 2006-2 IA2, 2015A Special Tax Bonds 3,715,000 3,715,000 Community Facilities District No. 2006-2 IA2, 2015B Special Tax Bonds 2,480,000 2,395,000 Total 9,770,000 $ 9,620,000 $
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
68 Note 8 – Conduit Debt (Continued)
Adelanto Public Financing Authority Bonds
The Adelanto Public Financing Authority (the “PFA”) issued local agency subordinated revenue bonds to provide loans to the former Adelanto Improvement Agency. The loans were used to finance various redevelopment activities which include refunding previous long-term liabilities. The bonds are secured from the former Adelanto Improvement Agency (Successor Agency) loan payments (tax revenues). The Adelanto PFA also issued local agency revenue bonds which were used to purchase or refund Assessment District bonds. The local agency revenue bonds are secured from payments on the Assessment District bonds (special assessments on property owners).

Neither the faith and credit, nor the general taxing power, of the City of Adelanto have been pledged to the payment of the bonds. The Adelanto PFA has no taxing power. Therefore, none of the following bonds have been included in the accompanying financial statements.

Local Agency Subordinated Revenue Bonds - Successor Agency Amount
of Issue
Outstanding at
End of Year
Local Agency Taxable Subordinated Revenue Bonds, 1995 Series A 7,400,000 $ 2,460,000 $ Local Agency 2nd Subordinated Revenue Bonds, 1995 Series B 17,560,000 10,795,000 Local Agency 3rd Subordinated Revenue Bonds, 1995 Series C 11,786,856 11,428,762 Total 36,746,856 $ 24,683,762 $
Note 9 – Compensated Absences
Summary of changes in compensated absences for the year ended June 30, 2020 is as follows:

Balance Balance Due Within Due In More
July 1, 2019 Additions Deletions June 30, 2020 One Year Than One Year Governmental Activities 276,958 $ 133,819 $ (241,126) $ 169,651 $ 127,855 $ 41,796 $ Business-Type Activities 32,331 21,541 (28,995) 24,877 14,650 10,227 Total $ 155,360 309,289 $ (270,121) $ 194,528 $ 142,505 $ 52,023 $ Classification
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
69 Note 10 – Pension Plans
A. Summary
Governmental Business-Type
Activities Activities Total
Deferred outflows of resources:

Pension contribution after measurement date:

Miscellaneous 153,828 $ 10,081 $ 163,909 $
Safety 11,403 - 11,403
Change in assumptions:

Miscellaneous 6,477 424 6,901
Safety 5,303 - 5,303
Difference between expected and actual experience:

Miscellaneous 9,434 617 10,051
Safety 8,448 - 8,448
Adjustments due to differences in proportions
Miscellaneous 377,087 24,711 401,798
Safety 2,312 - 2,312
Total deferred outflows of resources $ 35,833 574,292 $ 610,125 $ Net pension liabilities:

Miscellaneous 135,816 $ 8,900 $ 144,716 $
Safety 129,386 - 129,386
Total net pension liabilities $ 8,900 265,202 $ 274,102 $ Deferred inflows of Resources:

Change in assumptions:

Miscellaneous 2,296 $ 150 $ 2,446 $
Safety 1,035 - 1,035
Difference between expected and actual experience
Miscellaneous 732 48 780
Difference in projected and actual earnings on
pension investments:

Miscellaneous 2,374 156 2,530
Safety 1,780 - 1,780
Adjustments due to differences in proportions
Safety 4,469 - 4,469
Differences between City's contributions and
proportionate share of contributions
Miscellaneous 323,379 21,191 344,570
Safety 6,293 - 6,293
Total deferred inflows of resources $ 21,545 342,358 $ 363,903 $ Pension expenses:

Miscellaneous 440,244 $ 28,850 $ 469,094 $
Safety 1,857 - 1,857
Total pension expenses $ 28,850 442,101 $ 470,951 $
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
70 Note 10 – Pension Plans (Continued)
B. General Information about the Pension Plans
Plan Descriptions
All qualified permanent and probationary employees are eligible to participate in either the City’s Miscellaneous Employee Pension Plan (Miscellaneous Plan) or Safety Employee Pension Plan (Safety Plan), both of which are cost-sharing multiple employer defined benefit pension plans administered by the California Public Employees’ Retirement System (CalPERS). Benefit provisions under the Plans are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

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 of the Miscellaneous Plan and Safety Plan 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 10 years of service. The death benefit is one of the following: the Basic Death Benefit or the Optional Settlement 2W Death Benefit. The cost of living adjustments for the plan are applied as specified by the Public Employees’ Retirement Law.

Benefits Provided
The Plans’ provisions and benefits in effect at June 30, 2020, are summarized as follows:

Miscellaneous
Miscellaneous PEPRA Safety(2)
Prior to On or After Prior to
January 1, 2013 January 1, 2013 January 1, 2013
Benefit formula 2.7% @ 55 2.0% @ 62 3.0% @ 50
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 55 62 50
Monthly benefits, as a % of
eligible compensation 2.7% 2.0% 3.0%
Required employee contribution rate 8.000% 6.750% 9.000% Required employer contribution rate 8.081% 6.985% 0.000% (2) Note the City currently does not have any safety employees. The Safety Plan represents former safety employees.

At June 30, 2020, the following employees were covered by the benefit terms for the miscellaneous plan:

Miscellaneous
Miscellaneous PEPRA Safety
Active employees 12 9 -
Transferred and terminated employees 106 14 5
Retired employees and beneficiaries 46 - 3
Total 164 23 8
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
71 Note 10 – Pension Plans (Continued)
B. General Information about the Pension Plans (Continued) Contributions
Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plan are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

For the year ended June 30, 2020, the contributions recognized as part of pension expense for each Plan were as follows:

Miscellaneous Safety Total
Contributions - employer 163,909 $ 11,403 $ 175,312 $
C. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2020, the City reported net pension liabilities for its proportionate shares of the Net Pension Liability of the Plans as follows:

Plan Total Pension Plan Fiduciary Net Pension
Liability Net Position Liability/(Asset)
Pension Plans:

Balance at: 6/30/18 (Valuation date) 10,821,299 $ 10,751,253 $ 70,046 $ Balance at: 6/30/19 (Measurement date) 11,839,701 11,565,599 274,102 Net changes during 2018-2019 1,018,402 814,346 204,056
The City’s net pension liability/(asset) for each Plan is measured as the proportionate share of the net pension liability/(asset). The net pension liability/(asset) of each of the Plans is measured as of June 30, 2019, and the total pension liability/(asset) for each Plan used to calculate the net pension liability/(asset) was determined by an actuarial valuation as of June 30, 2018 rolled forward to June 30, 2019 using standard update procedures. The City’s proportion of the net pension liability/(asset) was based on a projection of the City’s long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability/(asset) for each Plan as of June 30, 2018 and 2019 was as follows:

Miscellaneous Safety Total
Proportion - June 30, 2018 -0.00147% 0.00214% 0.00067%
Proportion - June 30, 2019 0.00361% 0.00207% 0.00568%
Change - Increase/(Decrease) 0.00508% -0.00007% 0.00501% City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
72 Note 10 – Pension Plans (Continued)
C. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
For the year ended June 30, 2020, the City recognized pension expense of $469,094 and $1,857, for the Miscellaneous and Safety Plans, respectively. At June 30, 2020, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred outflows Deferred inflows
of Resources of Resources
Contribution made after the measurement date 163,909 $ - $ Difference between expected and actual
experience 10,051 780
Changes of assumptions 6,901 2,446
Net difference between projected and actual
earnings on pension plan investments - 2,530
Employer contributions in excess/(under)
proportionate share of contributions - 344,570
Adjustments due to difference in proportions 401,798 -
Total 582,659 $ 350,326 $
Miscellaneous Plan
Deferred outflows Deferred inflows
of Resources of Resources
Contribution made after the measurement date 11,403 $ - $ Difference between expected and actual
experience 8,448 -
Changes of assumptions 5,303 1,035
Net difference between projected and actual
earnings on pension plan investments - 1,780
Employer contributions in excess/(under)
proportionate share of contributions - 6,293
Adjustments due to difference in proportions 2,312 4,469 Total 27,466 $ 13,577 $
Safety Plan
Deferred outflows Deferred inflows
of Resources of Resources
Contribution made after the measurement date 175,312 $ - $ Difference between expected and actual
experience 18,499 780
Changes of assumptions 12,204 3,481
Net difference between projected and actual
earnings on pension plan investments - 4,310
Employer contributions in excess/(under)
proportionate share of contributions - 350,863
Adjustments due to difference in proportions 404,110 4,469 Total 610,125 $ 363,903 $
Aggregate Total
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
73 Note 10 – Pension Plans (Continued)
C. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
For the Miscellaneous Plan and Safety Plan, $163,909 and $11,403, respectively, was reported as deferred outflows of resources related to pensions resulting from City’s contributions subsequent to the measurement date and will be recognized as a reduction of the net pension liability in the year ended June 30, 2021. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:

Measurement Period
Ended June 30 Miscellaneous Plan Safety Plan Total
2020 38,310 $ 4,183 $ 42,493 $
2021 49,350 (2,138) 47,212
2022 (19,747) 96 (19,651)
2023 511 345 856
2024 - - -
Thereafter - - -
Total 68,424 $ 2,486 $ 70,910 $
Deferred Outflows/(Inflows) of Resources
Actuarial Assumptions
The total pension liabilities in the June 30, 2018 actuarial valuations were determined using the following actuarial assumptions:

Actuarial Cost Method
Actuarial Assumptions:

Discount Rate
Inflation
Salary Increases
Investment Rate of Return
Mortality Rate Table
Post Retirement Benefit Increase
Derived using CalPERS’ Membership Data for all Funds. The mortality table used was developed based on CalPERS’ specific data. The table includes 20 years of mortality improvements using Society of Actuaries Scale BB.

Contract COLA up to 2.75% until Purchasing Power Protection Allowance Floor on Purchasing Power applies, 2.75% thereafter.

Entry Age Normal

7.15%

2.75%
Varies by Entry Age and Service

7.65%
The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2017 valuation were based on the results of a December 2017 actuarial experience study for the period 1997 to 2015. Further details of the Experience Study can be found on the CalPERS website.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
74 Note 10 – Pension Plans (Continued)
C. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
Discount Rate
In determining the long-term expected rate of return, CalPERS took into account, both short-term and long-term market return expectations as well as the expected pension fund cash flows. Such cash flows were developed assuming that both members and employers will make their required contributions on time and as scheduled in all future years. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building-block approach.

Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.

The table below reflects long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These geometric rates of return are net of administrative expenses.

Asset Class
New Strategic
Allocation
Real Return Years
1 - 10 1
Real Return Years
11 + 2
Global equity 50.00% 4.80% 5.98%
Global fixed income 28.00% 1.00% 2.62%
Inflation sensitive assets 0.00% 7.00% 1.81%
Private equity 8.00% 6.30% 7.23%
Real assets 13.00% 3.75% 4.93%
Liquidity 1.00% 0.00% -0.92%
1 An expected inflation of 2.00% was used for this period. 2 An expected inflation of 2.92% was used for this period.

The discount rate used to measure the total pension liability was 7.15% for the plan. To determine whether the municipal bond rate should be used in the calculation of a discount rate for each plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate.

Based on the testing, none of the tested plans run out of assets. Therefore, the current 7.15% discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The long term expected discount rate of 7.15% is applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report called “GASB Crossover Testing Report” that can be obtained from the CalPERS website under the GASB 68 Section.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
75 Note 10 – Pension Plans (Continued)
C. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
Sensitivity of the Proportionate Share of the Net Pension Liability/(Asset)to Changes in the Discount Rate The following presents the City’s proportionate share of the net position liability for the Plan, calculated using the discount rate for each Plan, as well as what the City’s proportionate share of the net pension liability/(asset)would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

Discount Rate - 1% Current Discount Discount Rate + 1%
(6.15%) Rate (7.15%) (8.15%)
Miscellaneous 1,674,446 $ 144,716 $ (1,117,968) $
Safety 193,317 129,386 76,973
Total 1,867,763 $ 274,102 $ (1,040,995) $
Plan's Net Pension Liability/(Asset)
Pension Plan Fiduciary Net Position
Detailed information about the pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

D. Payable to the Pension Plan
At June 30, 2020, the City had no outstanding amounts owed to the pension plan for contributions for the year ended June 30, 2020.

Note 11 – Other Post Employment Health Benefits
A. General Information about OPEB
Plan Description
The City provides postemployment health benefits through a single-employer defined benefit plan administered by the City. Employees of the Miscellaneous bargaining group and other non-represented employees, who retire from the City with ten years or more of contiguous City service, are eligible for a Post-Retirement Health Benefit for themselves and spouse or child or children. This benefit is finite in nature and provides for the cost of benefits for one year only. This cost is computed at the rate of the current health care premiums and the current dental premiums, in place at the time of retirement.

Eligibility
Employees of the City are eligible for retiree health benefits if they retire within 120 days of their separation date.

Membership in the plan consisted of the following at June 30, 2019, the date of the latest actuarial valuation:

Active employees 5
Transferred and terminated employees -
Retired employees and beneficiaries 32
Total 37
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
76 Note 11 – Other Post Employment Health Benefits (Continued) A. General Information about OPEB (Continued)
Contributions
The contribution requirements of plan members and the City are established and may be amended by the City Council. These benefits are for employees who have worked for the City for a period of ten years and are at least 50 years of age when they separate from the service of the City, and were employed by the City on July 1, 2004.

Employees hired after July 1, 2004 are not eligible for the retiree medical benefits under the plan. The table below is a summary of the retiree medical benefits.

Description
Benefit Types Provided Medical Only
Duration of Benefits Lifetime
Required Service 10 Years
Minimum Age 50
Dependent Coverage No
City Contribution % 100%
City Cap $900 Per Month(1)
(1) Former City Correctional Facility employees have a cap of $420 per month.

B. Total OPEB Liability, OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB Total OPEB Liability
The City’s total OPEB liability was measured as of June 30, 2019. The total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of June 30, 2019. The total OPEB liability at June 30, 2020 was $3,708,366.

Actuarial Assumptions
The total OPEB liability in the June 30, 2019 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified:

Actuarial Assumptions:

Discount Rate
Inflation
Aggregate payroll increases
Expected long-term investment rate of return
Mortality, Termination, and Disability
Mortality Improvement Scale
Healthcare Trend Rate - Non-Medicare
Healthcare Trend Rate - Medicare
Modified projected fully generational with Scale MP-2017

3.13%

2.50%

2.75%
n/a
CalPERS 1997-2015 Experience Study
An annual healthcare cost trend rate of 7.0% initially reduced by decrements to an ultimate of 3.8% in 2076.

An annual healthcare cost trend rate of 4.0% initially reduced by decrements to an ultimate of 3.8% in 2076.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
77 Note 11 – Other Post Employment Health Benefits (Continued) B. Total OPEB Liability, OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB (Continued)
Actuarial Assumptions (Continued)
The actuarial assumptions used in the June 30, 2019 valuation were based on the results of an actuarial experience study for the period July 1, 2018 through June 30, 2019.

Discount Rate
The discount rate used to measure the total OPEB liability was 3.13 percent. The City’s OPEB Plan is an unfunded plan, therefore the discount rate was set to the rate of tax-exempt, high-quality 20-year municipal bonds, as of the valuation date. Currently, the City is under a pay-as-you-go method, and the CARHP has no fiduciary net position.

Change in the Total OPEB Liability
Net OPEB
Liability
Balance at June 30, 2018 2,067,483 $
Changes Recognized for the Measurement Period:

Service Cost 23,074
Interest on the total OPEB liability 71,904
Changes of benefit terms -
Difference between expected and actual experience 532,100 Changes of assumptions 1,222,332
Benefit payments (208,527)
Net Changes during July 1, 2018 to June 30, 2019 1,640,883 Balance at June 30, 2019 (Measurement Date) 3,708,366 $ Sensitivity of the Total OPEB Liability to Changes in the Discount Rate The following presents the total OPEB liability of the City, as well as what the City’s total OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (2.13 percent) or 1-percentage- point higher (4.13 percent) than the current discount rate:

Discount Rate - 1% Current Discount Discount Rate + 1%
(2.13%) Rate (3.13%) (4.13%)
$ 3,708,366 4,168,010 $ 3,324,491 $
Plan's Net OPEB Liability
Sensitivity of the Total OPEB Liability to Changes in the Health Care Cost Trend Rates The following presents the total OPEB liability of the City, as well as what the City’s total OPEB liability would be if it were calculated using healthcare cost trend rates that are 1-percentage-point lower (6.0 percent decreasing to 3.8 percent) or 1-percentage-point higher (8.0 percent decreasing to 3.8 percent) than the current healthcare cost trend rates:

Trend Rate - 1% Healthcare Cost Trend Rate + 1%
(6.00%) Trend Rates (7.00%) (8.00%)
$ 3,708,366 3,354,391 $ 4,121,865 $
Plan's Net OPEB Liability
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
78 Note 11 – Other Post Employment Health Benefits (Continued) B. Total OPEB Liability, OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB (Continued)
OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2020, the City recognized OPEB expense of $1,836,995. At June 30, 2020, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred outflows Deferred inflows
of Resources of Resources
Employer contributions made
subsequent to the measurement date 199,232 $ - $
Total 199,232 $ - $
The difference between projected OPEB plan investment earnings and actual earnings is amortized over a five year period. The remaining gains and losses are amortized over the expected average remaining service life. The expected average remaining service life is 0.8 years, which was determined as of June 30, 2018, the beginning of the measurement period, for employees covered by the OPEB plan benefit terms as of the valuation date.

OPEB Plan Fiduciary Net Position
Currently, the City is under a pay-as-you-go method, and the CARHP has no fiduciary net position.

Note 12 – Risk Management and Self-Insurance
In 2020, the City became a member of Independent Cities Risk Management Authority (ICRMA). ICRMA was established in 1980 to provide excess insurance coverage, risk management, and self-insurance services for California cities. ICRMA is a Joint Powers Authority directed by a governing board consisting of one representative from each member city and membership is currently at fifteen member cities.

ICRMA liability program for members provide coverage up to $37 million per occurrence. ICRMA members participate in risk sharing pools for losses up to $3 million and The City’s retained limit at $250,000.

The ICRMA workers’ compensation program combines self-funding and group purchased excess insurance. The ICRMA program covers $2 million per occurrence and $1.5 million buffer per occurrence with The City’s retained limit at $350,000.

The City participates in the property, auto, equipment, cyber, crime insurance, and terrorism insurance program offered by ICRMA. The property coverage limit is $250 million with a $250,000 deductible per occurrence. The auto coverage limit is $10 million with a $25,000 deductible per occurrence. The equipment coverage is $250 million with a $10,000 deductible per occurrence. The cyber insurance coverage limit is $3 million per member and a pooled aggregate of $10 million with a $15,000 deductible per occurrence. The City’s participation in crime and terrorism insurance includes coverage limits of $5 million and $10 million per occurrence with deductibles of $25,000 and $25,000, respectively.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
79 Note 12 – Risk Management and Self-Insurance (Continued) Under the liability programs risk-sharing pool, each member's share of total claims liabilities, including IBNR's, is determined by the application of risk factors to specific characteristics of each member which provides the relative share of each member in total losses of ICRMA. These losses are paid from premiums charged to the members which are established at levels to fund all claims costs. The claims liability is estimated based on actuarial studies of the liability and workers’ compensation program using a 2% discount rate.

Changes in the balances of claims liabilities during the past three years are as follows:

Current Year
Beginning of Claims and Balance at
Fiscal Year Changes in Claim Fiscal Year
Liability Esimates Payments End
2017-2018 217,068 $ 12,157 $ (66,039) $ 163,186 $
2018-2019 163,186 184,347 (55,454) 292,079
2019-2020 292,079 291,803 (270,314) 313,568
Note 13 – Classification of Fund Balances
At June 30, 2020, fund balances are classified as follows:

Nonmajor
General Governmental
Fund Funds Total
Nonspendable:

Advances to Fiduciary Funds 2,915,695 $ - $ 2,915,695 $ Advances to other funds 595,870 - 595,870
Total nonspendable - 3,511,565 3,511,565
Restricted:

Development - 7,664,524 7,664,524
Streets and roads - 5,888,988 5,888,988
Air quality management - 133,640 133,640
Law enforcement - 322,853 322,853
Public safety - 163,236 163,236
Community development - 641,531 641,531
Lighting and landscape maintenance - 370,561 370,561
Total restricted 15,185,333 - 15,185,333
Unassigned (deficit) (1,093,167) (1,802,671) (2,895,838) Total $ 14,092,166 1,708,894 $ 15,801,060 $
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
80 Note 14 – Net Investment in Capital Assets
Net Investment in Capital Assets at June 30, 2020, consisted of the following:

Governmental Business-Type
Activities Activities
Net investment in capital assets:

Capital assets, nondepreciable 16,986,300 $ 8,151,537 $ Capital assets, depreciable, net 55,713,617 51,609,443
Unspent bond proceeds - Cash with fiscal agent - 8,270,423 Deferred amount on refunding - 9,493,807
Long-term debt:

Note Payable 140,000 -
2014A Fixed Rate Revenue Bonds - (10,712,166)
2017A Fixed Rate Refunding Bonds - (32,123,317)
2017B Fixed Rate Refunding Bonds - (38,210,737)
Total net investment in capital assets 72,839,917 $ (3,521,010) $ Note 15 – Other Required Disclosures
A. Deficit Net Position/Fund Balances
At June 30, 2020, the Governmental Activities Statement of Net Position had an unrestricted net position deficit of $(3,406,631).

At June 30, 2020, the following funds had deficit fund balance, which will be eliminated upon receipt of unbilled grant reimbursements or transfers from the General Fund:

Fund Fund Type Deficit
Federal Grants Special Revenue Fund Special Revenue Fund (280,570) $ State and County Grants Special Revenue Fund Special Revenue Fund (760,608) Community Development Block Grant Special Revenue Fund Special Revenue Fund (50,584) Traffic Offender Special Revenue Fund Special Revenue Fund (1,405) B. Expenditures Exceeding Appropriations
For the year ended June 30, 2020, expenditures exceeded appropriations in the following funds:

Fund Excess Expenditures
Gas Tax Special Revenue Fund 247 $
TDA Article 8 Special Revenue Fund 305
Road Maintenance & Rehabilitation SB-1 Special Revenue Fund 31 Federal Grants Special Revenue Fund 44,914
State and County Grants Special Revenue Fund 5,102
Public Safety 1/2 Cent Special Revenue Fund 60
Measure I 1990-2010 Special Revenue Fund 321
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
81 Note 16 – Prior Period Adjustments
Fiduciary Fund Financial Statements
The beginning net position at July 1, 2019 of the Fiduciary Fund Financial Statements was restated as follows:

Community
Facilities
Assessment District 2006-2
District 1A Bond Fund Total
Net position, as previously reported, at July 1, 2019 - $ - $ - $ To implement GASB 84 1,154,256 1,353,182 2,507,438
Net position at July 1, 2019, as restated $ 1,353,182 1,154,256 $ 2,507,438 $ Note 17 – Commitments and Contingencies
General Litigation
In the normal course of operations, the City has been subjected to certain routine litigation matters. Except for the matters noted below, the City’s litigation centers around contractor/developers, former employees and other operating matters. The City reported a litigation liability in the General Fund and Public Utility Authority of $166,667 and $333,334, respectively, related to two open cases regarding terminations. The City has a maximum liability of $250,000 per case. In the opinion of management, the amount of losses that might be sustained, if any, from any remaining cases the City is subject to would not materially affect the financial position of the City.

Main Street, California, LLC
On February 27, 2019, the City entered into a settlement agreement with Main Street, California, LLC regarding the Public Facility Use Agreement dated as of August 22, 2012 for the right to occupy and use of the baseball stadium located at 12000 Stadium Way, Adelanto, California. As part of the settlement agreement, the City will pay Main Street, California, LLC $3,800,000. Within 5 business days of the approval by the City and execution of the agreement, the City will make a payment of $1,500,000. The remaining amounts will be paid over time with monthly payments of $95,833 from March 1, 2019 to February 1, 2021. The outstanding balance was $766,667 at June 30, 2020.

Grants
The City has received federal grants for specific purposes that are subject to review and audit by the federal government.

Although such audits could result in expenditure disallowance under grant terms, the disallowances and any required reimbursements are not expected to be material.

City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2020
82 Note 17 – Commitments and Contingencies (Continued)
Other Matters
As of June 30, 2020, in the opinion of City Management, there were no additional outstanding matters that would have a significant effect on the financial position of the funds of the City.

Note 18 - Subsequent Events
American Rescue Plan Act
On March, 2021, the American Rescue Plan Act was signed into law to provide $65 billion of direct and flexible aid to cities and towns across the nation to provide substantial flexibility for each government to meet local needs—including support for households, small businesses, impacted industries, essential workers, and the communities hardest hit by the crisis. Based on the City’s population, the City was allocated $8,145,245 and received in two installments starting July 2021.
83 REQUIRED SUPPLEMENTARY INFORMATION
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City of Adelanto
Notes to the Required Supplementary Information
For the Year Ended June 30, 2020
85 1. Budgetary Information
Budgetary Policy and Control
The City Council has the responsibility for adoption of the City’s budget. Budgets are adopted for most governmental funds. From the effective date of the budget, the amounts stated as proposed expenditures become appropriations to the various City departments. The City Manager is authorized to transfer funds from one major expenditure category to another within the same department and fund. Any revisions that alter the total expenditures of any fund must be approved by the City Council.

All appropriations lapse at the end of the fiscal year to the extent that they have not been expended. Lease contracts entered into by the City are subject to annual review by the City Council. Hence, they are legally one year contracts with an option for renewal for another fiscal year.

Budgeted revenue and expenditures amounts shown represent the City’s originally-adopted legal budget, adjusted for unanticipated revenues and appropriations during the course of the fiscal year. Budget amounts, as adjusted, reported for the governmental funds of the City, as adopted, on a basis consistent with accounting principles generally accepted in the United States of America.

Budgets were adopted for all general, special revenue, capital projects, and debt service funds. The City did not prepare budgets for the expenditures of the Park Development Special Revenue Fund, Fire Mitigation Special Revenue Fund, and Police Asset Seizure Special Revenue Fund.

City of Adelanto
Budgetary Comparison Schedule
General Fund
For the Year Ended June 30, 2020
86 Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Taxes 7,072,300 $ 7,072,300 $ 8,290,201 $ 1,217,901 $
Licenses, permits and fees 2,122,530 2,122,530 2,964,328 841,798 Fines, forfeitures and penalties 166,300 166,300 154,743 (11,557) Investment earnings 442,239 442,239 535,077 92,838
Charges for services 966,050 984,150 534,710 (449,440)
Intergovernmental revenues 18,000 18,000 67,309 49,309
Miscellaneous 20,000 20,000 41,666 21,666
Total revenues 10,825,519 10,807,419 12,588,034 1,762,515 EXPENDITURES:

Current:

General government:

City council 138,086 141,086 129,292 11,794
Administration 615,712 710,399 567,054 143,345
Finance 1,068,689 927,733 821,703 106,030
City attorney 1,050,000 1,045,000 1,018,930 26,070
Human resources 181,170 175,839 137,951 37,888
Information technology 327,000 307,238 272,567 34,671
Non-department 719,736 859,311 1,297,791 (438,480)
Vehicle maintenance 171,499 177,458 172,533 4,925
Total general government 4,344,064 4,271,892 4,417,821 (73,757) Public safety:

Police 6,138,817 6,687,900 6,609,231 78,669
Fire 4,735,802 4,841,519 4,838,349 3,170
Code enforcement 282,547 290,108 312,070 (21,962)
Animal control 250,332 183,327 173,369 9,958
Total public safety 12,002,854 11,407,498 11,933,019 69,835 Public Works:

Streets 412,766 144,923 44,212 100,711
Facility maintenance 299,464 72,875 23,081 49,794
LLMD 128,468 271,389 260,280 11,109
Building and safety 370,256 46,284 12,641 33,643
Engineering 351,000 15,952 102,154 (86,202)
Total public works 551,423 1,561,954 442,368 109,055
City of Adelanto
Budgetary Comparison Schedule (Continued)
General Fund
For the Year Ended June 30, 2020
87 Original Final Variance with
Budget Budget Actual Final Budget
EXPENDITURES:

Current:

Community development:

Planning and economic development 608,256 709,046 696,521 12,525 Total community development 709,046 608,256 696,521 12,525 Parks and recreation:

Parks and grounds 1,944,809 1,867,274 548,599 1,318,675 Senior center 44,362 44,400 28,867 15,533
Community center 14,275 6,700 5,572 1,128
Total parks and recreation 1,918,374 2,003,446 583,038 1,335,336 Capital outlay - - 592,848 (592,848)
Total capital outlay - - 592,848 (592,848)
Debt service:

Interest and fiscal charges - 96 96 -
Total debt service 96 - 96 -
Total expenditures 19,525,857 19,853,046 18,665,711 860,146

EXCESS (DEFICIENCY) OF REVENUES OVER
(UNDER) EXPENDITURES (8,700,338) (9,045,627) (6,077,677) 2,622,661 OTHER FINANCING SOURCES (USES):

Transfers out (1,547,000) (1,403,033) (6,706,425) (5,303,392) Total other financing sources (uses) - - (5,303,392) (5,303,392) NET CHANGE IN FUND BALANCE $ (8,700,338) (9,045,627) $ (11,381,069) (2,680,731) $ FUND BALANCE:

Beginning of year 13,089,963
End of year $ 1,708,894
City of Adelanto
Schedules of Proportionate Share of the Net Pension Liability/(Asset) Last Ten Years
As of June 30, 2020
88 Measurement period 2013-141 2014-15 2015-16 2016-17 2017-18 2018-19 City's proportion of the net pension liability (asset) -0.00458% -0.00929% -0.00120% 0.00090% -0.00057% 0.001410% City's proportionate share of the net pension liability (asset) (285,241) $ (637,507) $ (104,151) $ 88,947 $ (55,378) $ 144,716 $ City's covered payroll 2,992,415 $ 1,823,881 $ 1,651,349 $ 2,011,038 $ 2,684,367 $ 2,144,959 $ City's proportionate share of the net pension liability as a percentage of its covered payroll -9.53% -34.95% -6.31% 4.42% -2.06% 6.75% Plan fiduciary net position as a percentage of
the total pension liability (asset) 103.66% 108.15% 101.25% 99.06% 100.53% 98.73% Measurement period 2013-141 2014-15 2015-16 2016-17 2017-18 2018-19 City's proportion of the net pension liability 0.00238% 0.00181% 0.00125% 0.00124% 0.00130% 0.00126% City's proportionate share of the net pension liability 148,254 $ 124,441 $ 108,439 $ 123,272 $ 125,424 $ 129,386 $ City's covered payroll - $ - $ - $ - $ - $ - $
City's proportionate share of the net pension liability as a percentage of its covered payroll n/a n/a n/a n/a n/a n/a Plan fiduciary net position as a percentage of
the total pension liability 66.21% 70.88% 74.92% 73.38% 73.05% 72.26% 1 Historical information is presented only for measurement periods after GASB 68 implementation in 2013-14. Additional years of information will be displayed as it becomes available.

California Public Employees' Retirement System Defined Pension Plan - Miscellaneous Plan California Public Employees' Retirement System Defined Pension Plan - Safety Plan City of Adelanto
Schedules of Contributions
Last Ten Years
As of June 30, 2020
89 Fiscal year 2013-141 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 Actuarially determined contribution 169,801 $ 137,427 $ 117,014 $ 142,700 $ 189,851 $ 190,621 $ 163,909 $ Contributions in relation to the
actuarially determined contribution (169,801) (137,427) (117,014) (142,700) (189,851) (190,657) (163,909) Contribution deficiency (excess) - $ - $ - $ - $ - $ (36) $ - $ Covered payroll2 $ 1,823,881 2,992,415 $ 1,651,349 $ 2,011,038 $ 2,684,367 $ 2,144,959 $ 2,203,945 $ Contributions as a percentage of covered payroll.2 5.67% 7.53% 7.09% 7.10% 7.07% 8.89% 7.44% Fiscal year 2013-141 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 Actuarially determined contribution 44,884 $ 45,965 $ 3,936 $ 4,794 $ 9,117 $ 11,534 $ 11,403 $ Contributions in relation to the
actuarially determined contribution (44,884) (45,965) (3,943) (4,796) (9,148) (11,561) (11,403) Contribution deficiency (excess) - $ - $ (7) $ (2) $ (31) $ (27) $ - $ Covered payroll - $ - $ - $ - $ - $ - $ - $
Contributions as a percentage of covered payroll.2 n/a n/a n/a n/a n/a n/a n/a 1 2
Notes to Schedule:

Methods and assumptions used to determine contribution rates:

Actuarial cost method Entry Age Normal Cost Method
Amortization method Level percentage of payroll
Asset valuation method 15 year smoothed market
Inflation 2.75%
Salary increases varies by entry age and service
Payroll Growth 3.00%
Investment rate of return
Retirement age
Mortality
California Public Employees' Retirement System Defined Pension Plan - Safety Plan California Public Employees' Retirement System Defined Pension Plan - Miscellaneous Plan The actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2019-20 were derived from the June 30, 2017 funding valuation report.

7.65%
The probabilities of mortality are based on the 2014 CalPERS Experience Study for the period from 1997 to 2011. Pre-retirement and Post-retirement mortality rates include 20 years of projected mortality improvement using Scale BB published by the Society of Actuaries
Historical information is presented only for measurement periods after GASB 68 implementation in 2013-14. Additional years of information will be displayed as it becomes available.

The probabilities of Retirement are based on the 2014 CalPERS Experience Study for the period from 1997 to 2011.

The City currently does not have any safety employees. The Safety Plan represents former safety employees.

City of Adelanto
Schedule of Changes in Net OPEB Liability and Related Ratios Last Ten Fiscal Years
As of June 30, 2020
90 Measurement period 2016-171 2017-18 2018-19
Total OPEB liability
Service cost $ 23,571 22,912 $ 23,074 $
Interest 73,383 72,802 71,904
Changes of benefit terms - - -
Differences between expected and actual experience 56,642 (15,328) 532,100 Changes of assumptions (98,357) (12,607) 1,222,332
Benefit payments, including refunds of employee contributions (81,502) (78,595) (208,527) Net change in total pension liability (9,576) (27,503) 1,640,883 Total OPEB liability - beginning 2,077,059 2,104,562 2,067,483 Total OPEB liability - ending (a) $ 2,067,483 2,077,059 $ 3,708,366 $ OPEB fiduciary net position
Contributions - employer - $ - $ - $
Contributions - employee - - -
Net investment income - - -
Benefit payments, including refunds of employee contributions - - - Administrative expense - - -
Net change in plan fiduciary net position - - -
Plan fiduciary net position - beginning - - -
Plan fiduciary net position - ending (b) $ - - $ - $
Plan net OPEB liability - ending (a) - (b) $ 2,067,483 2,077,059 $ 3,708,366 $ Plan fiduciary net position as a percentage 0.00% 0.00% 0.00% of the total OPEB liability
Covered payroll $ 1,053,022 1,024,839 $ 448,167 $
Plan net OPEB liability as a percentage of covered payroll 202.67% 196.34% 827.45% 1 Notes to Schedule:

Historical information is presented only for measurement periods after GASB 75 implementation in fiscal year of 2017-18 (measurement period of 2016-17). Additional years of information will be displayed as it becomes available.

Changes of Assumptions: In 2019, the accounting discount rate decreased to 3.13 percent from 3.65 from 2018. In 2018, the accounting discount rate increased from 3.56 percent to 3.65 percent from 2017.

Other Postemployment Benefits ("OPEB") Plan

SUPPLEMENTARY INFORMATION
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92 Police Asset Seizure - Accounts for the receipts and expenditures of state allocated funds to fund special education programs.

COPS Grant - Accounts for the receipts and expenditures of the State Citizens Option for Public Safety (COPS) Grant Program and is used for police overtime purposes.

NONMAJOR GOVERNMENTAL FUNDS
AQMD/California AB Distributions - Accounts for the receipts and expenditures of the Mojave Air Quality Management District allocations. Funds are spent on air-pollution reduction programs.

Gas Tax - Accounts for the receipt and expenditure of State Highway Users Tax funds. The funds are to be used for street related purposes.

TDA Article 8 - Accounts for the receipts and expenditures of local transportation funds received from SANBAG. Funds are spent on street related purposes.

Road Maintenance & Rehabilitation SB-1 - Accounts for the receipts and expenditures of the road maintenance and rehabilitation account (RMRA) under SB-1.

Federal Grants - Accounts for the receipts and expenditures of miscellaneous federal grants and related expenditures.

State/County Grants - Accounts for the receipts and expenditures of miscellaneous State and County grants and related expenditures.

Special Revenue Funds:

Park Development Impact - Accounts for the receipts and expenditures of park impact fees charged to new development.

Drainage Impact - Accounts for the receipts and expenditures of drainage impact fees charged to new development. Moneys are used for new drainage facilities.

Traffic Impact - Accounts for the receipt and expenditures of traffic impact fees charged to new development.

Fire Mitigation Impact - Accounts for the receipts and expenditures of fire mitigation fees charged to new development.

Moneys are used to pay for fire safety and prevention services.

Community Development Block Grant - Accounts for the receipts and expenditures of the Federal Housing and Urban Development Department (through the County of San Bernardino) to be spent in low/moderate income areas of the City.

Public Safety ½ Cent - Accounts for the receipts and expenditures of State sales tax Public Safety Augmentation Fund moneys. The money is transferred to the General Fund for increased public safety expenditures.

Traffic Offender - Accounts for the receipts and expenditures of vehicle release fees and is used for traffic patrol purposes.

Capital Project Fund:

Capital Improvement Projects – Accounts for the receipts and expenditures of the City's miscellaneous improvement projects.

Measure I 1990-2010 - Accounts for the receipts and expenditures of the County’s 1/2 cent sales tax revenues. This portion of the funds must be spent on arterial road projects.

Measure I 70% Local - Accounts for the receipts and expenditures of the state allocated ½ cent sales tax revenues. This portion is used to fund freeway and traffic congestion mitigation projects.

Community Facilities District - Accounts for the receipts and expenditures of the special tax levy placed on certain tracts to pay for public safety services and other improvements.

Landscaping and Lighting Maintenance District Annexation - Accounts for the receipts and expenditures of the special tax levy placed on certain tracts to pay for landscaping improvements and lighting expense. 93 Park
Development Drainage Traffic Fire Mitigation
Impact Impact Impact Impact Gas Tax
ASSETS
Cash and investments 1,586,933 $ 3,488,591 $ 1,934,314 $ 277,409 $ 696,419 $ Cash and investments with fiscal agents - - - - -
Accounts receivable, net - - 697,787 99,123 -
Interest receivable 4,145 16,074 5,639 589 3,156
Intergovernmental receivable - - - - -
Advances to other funds - 2,075,169 - - -
Total assets $ 5,579,834 1,591,078 $ 2,637,740 $ 377,121 $ 699,575 $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable - $ - $ 3,525 $ - $ - $
Due to other funds - - - - -
Total liabilities - - 3,525 - -
Deferred Inflows of Resources:

Unavailable revenues - taxes - - - - -
Unavailable revenues - developer fees - - 697,787 99,123 - Unavailable revenue - intergovernmental - - - - -
Total deferred inflows of resources - - 697,787 99,123 - Fund Balances:

Restricted 1,591,078 5,579,834 1,936,428 277,998 699,575 Unassigned (deficit) - - - - -
Total fund balances (deficits) 5,579,834 1,591,078 1,936,428 277,998 699,575 Total liabilities, deferred inflows of
resources and fund balances $ 5,579,834 1,591,078 $ 2,637,740 $ 377,121 $ 699,575 $ (Continued)
Special Revenue Funds
City of Adelanto
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2020
94 Road
Maintenance & Community
TDA Rehabilitation Federal State/County Development
Article 8 SB-1 Grants Grants Block Grant
ASSETS
Cash and investments 1,379,369 $ 291,233 $ - $ - $ - $
Cash and investments with fiscal agents - - - - -
Accounts receivable, net - - - - -
Interest receivable 3,641 527 - - -
Intergovernmental receivable 449,930 92,929 - 712,000 30,546 Advances to other funds - - - - -
Total assets $ 384,689 1,832,940 $ - $ 712,000 $ 30,546 $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable - $ - $ 96,816 $ 35,487 $ 19,705 $
Due to other funds - - 183,754 725,121 45,681
Total liabilities - - 280,570 760,608 65,386
Deferred Inflows of Resources:

Unavailable revenues - taxes - - - - -
Unavailable revenues - developer fees - - - - -
Unavailable revenue - intergovernmental 449,930 - - 712,000 15,744 Total deferred inflows of resources - 449,930 - 712,000 15,744 Fund Balances:

Restricted 1,383,010 384,689 - - -
Unassigned (deficit) - - (280,570) (760,608) (50,584)
Total fund balances (deficits) 384,689 1,383,010 (280,570) (760,608) (50,584) Total liabilities, deferred inflows of
resources and fund balances $ 384,689 1,832,940 $ - $ 712,000 $ 30,546 $ (Continued)
Special Revenue Funds
City of Adelanto
Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
June 30, 2020
95 AQMD/
California AB Police Asset Public Safety Traffic COPS
Distractions Seizure 1/2 Cent Offender Grant
ASSETS
Cash and investments 133,640 $ 16,380 $ 153,149 $ 2,000 $ 305,211 $ Cash and investments with fiscal agents - - - - -
Accounts receivable, net - - - - -
Interest receivable - - - - 1,262
Intergovernmental receivable - - 10,087 - 56,806
Advances to other funds - - - - -
Total assets $ 16,380 133,640 $ 163,236 $ 2,000 $ 363,279 $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable - $ - $ - $ - $ - $
Due to other funds - - - 3,405 -
Total liabilities - - - 3,405 -
Deferred Inflows of Resources:

Unavailable revenues - taxes - - - - -
Unavailable revenues - developer fees - - - - -
Unavailable revenue - intergovernmental - - - - 56,806
Total deferred inflows of resources - - - - 56,806
Fund Balances:

Restricted 133,640 16,380 163,236 - 306,473
Unassigned (deficit) - - - (1,405) -
Total fund balances (deficits) 16,380 133,640 163,236 (1,405) 306,473 Total liabilities, deferred inflows of
resources and fund balances $ 16,380 133,640 $ 163,236 $ 2,000 $ 363,279 $ (Continued)
Special Revenue Funds
City of Adelanto
Nonmajor Governmental Funds
Combining Balance Sheet (Continued)
June 30, 2020
96 Community
Measure I Measure I Facilities LLMD Mavericks
1990-2010 70% Local District Annexation Stadium
ASSETS
Cash and investments 351,726 $ 1,032,819 $ 640,019 $ 367,739 $ - $ Cash and investments with fiscal agents - - - - -
Accounts receivable, net - - - - -
Interest receivable 871 4,234 1,512 854 -
Intergovernmental receivable - 160,658 - 1,968 -
Advances to other funds - - - - -
Total assets $ 1,197,711 352,597 $ 641,531 $ 370,561 $ - $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable - $ 2,042 $ - $ - $ - $
Due to other funds - - - - -
Total liabilities 2,042 - - - -
Deferred Inflows of Resources:

Unavailable revenues - taxes - 62,980 - - -
Unavailable revenues - developer fees - - - - -
Unavailable revenue - intergovernmental - - - - -
Total deferred inflows of resources 62,980 - - - -
Fund Balances:

Restricted 352,597 1,132,689 641,531 370,561 -
Unassigned (deficit) - - - - -
Total fund balances (deficits) 1,132,689 352,597 641,531 370,561 - Total liabilities, deferred inflows of
resources and fund balances $ 1,197,711 352,597 $ 641,531 $ 370,561 $ - $ (Continued)
Special Revenue Funds
City of Adelanto
Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
June 30, 2020
97 Capital Projects
Total
Capital Nonmajor
Improvement Governmental
Projects Funds
ASSETS
Cash and investments $ 12,656,951 - $
Cash and investments with fiscal agents 215,614 215,614 Accounts receivable, net 796,910 -
Interest receivable 42,504 -
Intergovernmental receivable 1,514,924 -
Advances to other funds 2,075,169 -
Total assets $ 17,302,072 215,614 $

LIABILITIES, DEFERRED INFLOWS OF
Liabilities:

Accounts payable $ 157,575 - $
Due to other funds 957,961 -
Total liabilities 1,115,536 -
Deferred Inflows of Resources:

Unavailable revenues - taxes 62,980 -
Unavailable revenues - developer fees 796,910 -
Unavailable revenue - intergovernmental 1,234,480 -
Total deferred inflows of resources 2,094,370 -
Fund Balances:

Restricted 15,185,333 215,614
Unassigned (deficit) (1,093,167) -
Total fund balances (deficits) 14,092,166 215,614
Total liabilities, deferred inflows of
resources and fund balances $ 17,302,072 215,614 $
(Concluded)

RESOURCES AND FUND BALANCES
City of Adelanto
Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
June 30, 2020
98 Park
Development Drainage Traffic Fire Mitigation
Impact Impact Impact Impact Gas Tax
REVENUES:

Taxes - $ - $ - $ - $ - $
Investment earnings 16,953 57,647 20,325 3,281 8,836
Developer fees 182,070 162,506 333,945 17,364 -
Intergovernmental revenues - - - - 766,522
Total revenues 220,153 199,023 354,270 20,645 775,358
EXPENDITURES:

Current:

General government - - - - -
Public safety - - - - -
Public works - 1,735 501 43 927,247
Community development - - - - -
Parks and recreation 345 - - - -
Capital outlay - - 75,567 - -
Debt service:

Interest and fiscal charges 7,000 - - - -
Total expenditures 1,735 7,345 76,068 43 927,247

REVENUES OVER
(UNDER) EXPENDITURES 218,418 191,678 278,202 20,602 (151,889) OTHER FINANCING SOURCES (USES):

Transfers in - - - - -
Total other financing sources (uses) - - - - -
NET CHANGES IN FUND BALANCES 218,418 191,678 278,202 20,602 (151,889) FUND BALANCES (DEFICITS):

Beginning of year 1,399,400 5,361,416 1,658,226 257,396 851,464 End of year $ 5,579,834 1,591,078 $ 1,936,428 $ 277,998 $ 699,575 $ (Continued)
City of Adelanto
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2020
Special Revenue Funds
99 Road
Maintenance & Community
TDA Rehabilitation Federal State/County Development
Article 8 SB-1 Grants Grants Block Grant
REVENUES:

Taxes - $ - $ - $ - $ - $
Investment earnings 15,870 3,117 - - -
Developer fees - - - - -
Intergovernmental revenues - 608,551 13,049 8,926 388,243 Total revenues 611,668 15,870 13,049 8,926 388,243
EXPENDITURES:

Current:

General government - - 33,513 - -
Public safety - - 25,470 - -
Public works 20,305 580,031 200,679 53,602 -
Community development - - - - 29,678
Parks and recreation - - - - -
Capital outlay - - - - 394,099
Debt service:

Interest and fiscal charges - - - - -
Total expenditures 580,031 20,305 259,662 53,602 423,777

REVENUES OVER
(UNDER) EXPENDITURES 31,637 (4,435) (246,613) (44,676) (35,534) OTHER FINANCING SOURCES (USES):

Transfers in - - - - -
Total other financing sources (uses) - - - - -
NET CHANGES IN FUND BALANCES 31,637 (4,435) (246,613) (44,676) (35,534) FUND BALANCES (DEFICITS):

Beginning of year 1,387,445 353,052 (33,957) (715,932) (15,050) End of year $ 384,689 1,383,010 $ (280,570) $ (760,608) $ (50,584) $ (Continued)
City of Adelanto
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) Nonmajor Governmental Funds
For the Year Ended June 30, 2020
Special Revenue Funds
100
AQMD/
California AB Police Asset Public Safety Traffic COPS
Distributions Seizure 1/2 Cent Offender Grant
REVENUES:

Taxes - $ - $ 160,967 $ - $ - $
Investment earnings 154 19 161 7 2,769
Developer fees - - - 112 -
Intergovernmental revenues - - - - 156,422
Total revenues 19 154 161,128 119 159,191
EXPENDITURES:

Current:

General government - - - - -
Public safety - 7 144,060 3 100,112
Public works 55 - - - -
Community development - - - - -
Parks and recreation - - - - -
Capital outlay - - - - -
Debt service:

Interest and fiscal charges - - - - -
Total expenditures 7 55 144,060 3 100,112

REVENUES OVER
(UNDER) EXPENDITURES 12 99 17,068 116 59,079
OTHER FINANCING SOURCES (USES):

Transfers in - - - - -
Total other financing sources (uses) - - - - -
NET CHANGES IN FUND BALANCES 12 99 17,068 116 59,079
FUND BALANCES (DEFICITS):

Beginning of year 133,541 16,368 146,168 (1,521) 247,394 End of year $ 16,380 133,640 $ 163,236 $ (1,405) $ 306,473 $ (Continued)
City of Adelanto
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) Nonmajor Governmental Funds
For the Year Ended June 30, 2020
Special Revenue Funds
101
Community
Measure I Measure I Facilities LLMD Mavericks
1990-2010 70% Local District Annexation Stadium
REVENUES:

Taxes - $ 763,607 $ 12,407 $ 223,085 $ - $
Investment earnings 13,099 18,352 6,703 3,825 -
Developer fees - - - - -
Intergovernmental revenues - - - - -
Total revenues 781,959 13,099 19,110 226,910 -
EXPENDITURES:

Current:

General government - - - - -
Public safety - - - - -
Public works 321 102,411 20,000 162,279 -
Community development - - 10,905 - -
Parks and recreation - - - - -
Capital outlay 2,000,000 1,708,338 - - -
Debt service:

Interest and fiscal charges - - - - -
Total expenditures 1,810,749 2,000,321 30,905 162,279 -

REVENUES OVER
(UNDER) EXPENDITURES (1,028,790) (1,987,222) (11,795) 64,631 - OTHER FINANCING SOURCES (USES):

Transfers in - - - - 5,303,392
Total other financing sources (uses) - - - - 5,303,392
NET CHANGES IN FUND BALANCES (1,028,790) (1,987,222) (11,795) 64,631 5,303,392 FUND BALANCES (DEFICITS):

Beginning of year 2,339,819 2,161,479 653,326 305,930 (5,303,392) End of year $ 1,132,689 352,597 $ 641,531 $ 370,561 $ - $ (Continued)
City of Adelanto
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) Nonmajor Governmental Funds
For the Year Ended June 30, 2020
Special Revenue Funds
102
Capital Projects
Total
Capital Nonmajor
Improvement Governmental
Projects Funds
REVENUES:

Taxes $ 1,160,066 - $
Investment earnings 174,206 3,088
Developer fees 695,997 -
Intergovernmental revenues 1,941,713 -
Total revenues 3,971,982 3,088
EXPENDITURES:

Current:

General government 33,513 -
Public safety 269,652 -
Public works 2,069,209 -
Community development 40,583 -
Parks and recreation 345 -
Capital outlay 4,178,004 -
Debt service:

Interest and fiscal charges 7,000 -
Total expenditures 6,598,306 -

REVENUES OVER
(UNDER) EXPENDITURES (2,626,324) 3,088
OTHER FINANCING SOURCES (USES):

Transfers in 5,303,392 -
Total other financing sources (uses) 5,303,392 -
NET CHANGES IN FUND BALANCES 2,677,068 3,088
FUND BALANCES (DEFICITS):

Beginning of year 11,415,098 212,526
End of year $ 14,092,166 215,614 $
(Concluded)
City of Adelanto
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) Nonmajor Governmental Funds
For the Year Ended June 30, 2020
103
Mavericks Total
General Stadium General
Fund Fund Eliminations Fund
ASSETS
Cash and investments 1,222,966 $ - $ - $ 1,222,966 $
Cash and investments with fiscal agents 27,068 - - 27,068 Accounts receivable, net 48,957 8,832 - 57,789
Intergovernmental receivable 519,620 - - 519,620
Due from other funds 1,229,439 - (271,478) 957,961
Deposits 579,178 - - 579,178
Advances to Fiduciary Funds 2,915,695 - - 2,915,695
Advances to other funds 5,651,872 - (3,094,853) 2,557,019 Total assets $ 8,832 12,194,795 $ (3,366,331) $ 8,837,296 $

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable 885,727 $ 2,560 $ - $ 888,287 $
Accrued liabilities 73,201 - - 73,201
Litigation liability - 766,667 - 766,667
Due to other funds - 271,478 (271,478) -
Deposit payable 667,917 8,060 - 675,977
Advances from other funds 4,724,270 3,094,853 (3,094,853) 4,724,270 Total liabilities 4,143,618 6,351,115 (3,366,331) 7,128,402 Fund balances:

Nonspendable 6,606,418 - (3,094,853) 3,511,565
Unassigned (deficit) (762,738) (4,134,786) 3,094,853 (1,802,671) Total fund balances (deficits) (4,134,786) 5,843,680 - 1,708,894 Total liabilities and fund balances $ 8,832 12,194,795 $ (3,366,331) $ 8,837,296 $ City of Adelanto
Combining Balance Sheet
General Fund
June 30, 2020
See accompanying Notes to the Basic Financial Statements. 104
Mavericks Total
General Stadium General
Fund Fund Eliminations Fund
REVENUES:

Taxes 8,290,201 $ - $ - $ 8,290,201 $
Licenses, permits and fees 2,964,328 - - 2,964,328
Fines and forfeitures 154,743 - - 154,743
Investment earnings 534,680 30 - 534,710
Charges for services 444,771 90,306 - 535,077
Intergovernmental 67,309 - - 67,309
Miscellaneous 41,666 - - 41,666
Total revenues 90,336 12,497,698 - 12,588,034
EXPENDITURES:

Current:

General government 4,417,821 - - 4,417,821
Public safety 11,933,019 - - 11,933,019
Public works 442,368 - - 442,368
Community development 696,521 - - 696,521
Parks and recreation 258,275 324,763 - 583,038
Capital outlay 592,848 - - 592,848
Debt service:

Interest and fiscal charges 96 - - 96
Total expenditures 324,763 18,340,948 - 18,665,711

REVENUES OVER
(UNDER) EXPENDITURES (234,427) (5,843,250) - (6,077,677) OTHER FINANCING SOURCES (USES):

Transfers in - 1,403,033 - 1,403,033
Transfers out (1,403,033) (5,303,392) - (6,706,425)
Total other financing sources (uses) (3,900,359) (1,403,033) - (5,303,392) NET CHANGES IN FUND BALANCES (4,134,786) (7,246,283) - (11,381,069) FUND BALANCES:

Beginning of year 13,089,963 - - 13,089,963
End of year $ (4,134,786) 5,843,680 $ - $ 1,708,894 $
City of Adelanto
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances General Fund
For the Year Ended June 30, 2020
See accompanying Notes to the Basic Financial Statements. 105
This page intentionally left blank.
106
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Investment earnings - $ 600 $ 57,647 $ 57,047 $
Developer fees 150,000 160,000 162,506 2,506
Total revenues 160,600 150,000 220,153 59,553
EXPENDITURES:

Current:

Public works 1,323,589 1,431,144 1,735 1,429,409
Total expenditures 1,431,144 1,323,589 1,735 1,429,409
NET CHANGE IN FUND BALANCE $ (1,270,544) (1,173,589) $ 218,418 1,488,962 $ FUND BALANCE:

Beginning of year 5,361,416
End of year $ 5,579,834
City of Adelanto
Budgetary Comparison Schedule
Drainage Impact Special Revenue Fund
For the Year Ended June 30, 2020
107
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Investment earnings - $ - $ 20,325 $ 20,325 $
Developer fees 300,000 300,000 333,945 33,945
Total revenues 300,000 300,000 354,270 54,270
EXPENDITURES:

Current:

Public works - - 501 (501)
Capital outlay - 435,000 75,567 359,433
Total expenditures 435,000 - 76,068 358,932
NET CHANGE IN FUND BALANCE $ (135,000) 300,000 $ 278,202 413,202 $ FUND BALANCE:

Beginning of year 1,658,226
End of year $ 1,936,428
City of Adelanto
Budgetary Comparison Schedule
Traffic Impact Special Revenue Fund
For the Year Ended June 30, 2020
108
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Investment earnings 39,800 $ 3,500 $ 8,836 $ 5,336 $
Intergovernmental revenues 887,356 887,356 766,522 (120,834) Total revenues 890,856 927,156 775,358 (115,498)
EXPENDITURES:

Current:

Public works 927,000 927,000 927,247 (247)
Total expenditures 927,000 927,000 927,247 (247)
NET CHANGE IN FUND BALANCE $ (36,144) 156 $ (151,889) (115,745) $ FUND BALANCE:

Beginning of year 851,464
End of year $ 699,575
City of Adelanto
Budgetary Comparison Schedule
Gas Tax Special Revenue Fund
For the Year Ended June 30, 2020
109
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Investment earnings - $ - $ 15,870 $ 15,870 $
Total revenues - - 15,870 15,870
EXPENDITURES:

Current:

Public works - 20,000 20,305 (305)
Total expenditures 20,000 - 20,305 (305)
NET CHANGE IN FUND BALANCE $ (20,000) - $ (4,435) 15,565 $ FUND BALANCE:

Beginning of year 1,387,445
End of year $ 1,383,010
City of Adelanto
Budgetary Comparison Schedule
TDA Article 8 Special Revenue Fund
For the Year Ended June 30, 2020
110
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Investment earnings - $ - $ 3,117 $ 3,117 $
Intergovernmental revenues 580,036 580,036 608,551 28,515 Total revenues 580,036 580,036 611,668 31,632
EXPENDITURES:

Current:

Public works 580,000 580,000 580,031 (31)
Total expenditures 580,000 580,000 580,031 (31)
NET CHANGE IN FUND BALANCE $ 36 36 $ 31,637 31,601 $
FUND BALANCE:

Beginning of year 353,052
End of year $ 384,689
City of Adelanto
Budgetary Comparison Schedule
Road Maintenance & Rehabilitation SB-1 Special Revenue Fund For the Year Ended June 30, 2020
111
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Intergovernmental - $ 213,049 $ 13,049 $ (200,000) $
Total revenues 213,049 - 13,049 (200,000)
EXPENDITURES:

Current:

General government - 40,700 33,513 7,187
Public safety - 19,549 25,470 (5,921)
Public works - 154,499 200,679 (46,180)
Total expenditures 214,748 - 259,662 (44,914)
NET CHANGE IN FUND BALANCE $ (1,699) - $ (246,613) (244,914) $ FUND BALANCE:

Beginning of year (33,957)
End of year $ (280,570)
City of Adelanto
Budgetary Comparison Schedule
Federal Grants Special Revenue Fund
For the Year Ended June 30, 2020
112
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Intergovernmental - $ 8,926 $ 8,926 $ - $
Total revenues 8,926 - 8,926 -
EXPENDITURES:

Current:

Public works - 48,500 53,602 (5,102)
Total expenditures 48,500 - 53,602 (5,102)
NET CHANGE IN FUND BALANCE $ (39,574) - $ (44,676) (5,102) $ FUND BALANCE:

Beginning of year (715,932)
End of year $ (760,608)
City of Adelanto
Budgetary Comparison Schedule
State and County Grants Special Revenue Fund
For the Year Ended June 30, 2020
113
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Intergovernmental 1,040,000 $ 550,000 $ 388,243 $ (161,757) $ Total revenues 550,000 1,040,000 388,243 (161,757)
EXPENDITURES:

Current:

Community development 50,001 50,001 29,678 20,323
Capital outlay 750,000 400,000 394,099 5,901
Total expenditures 450,001 800,001 423,777 26,224
NET CHANGE IN FUND BALANCE $ 99,999 239,999 $ (35,534) (135,533) $ FUND BALANCE:

Beginning of year (15,050)
End of year $ (50,584)
City of Adelanto
Budgetary Comparison Schedule
Community Development Block Grant Special Revenue Fund
For the Year Ended June 30, 2020
114
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Investment earnings - $ - $ 154 $ 154 $
Total revenues - - 154 154
EXPENDITURES:

Current:

Public works 12,000 12,000 55 11,945
Total expenditures 12,000 12,000 55 11,945
NET CHANGE IN FUND BALANCE $ (12,000) (12,000) $ 99 12,099 $ FUND BALANCE:

Beginning of year 133,541
End of year $ 133,640
City of Adelanto
Budgetary Comparison Schedule
AQMD/California AB Distributions Special Revenue Fund
For the Year Ended June 30, 2020
115
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Taxes 144,000 $ 144,000 $ 160,967 $ 16,967 $
Investment earnings - - 161 161
Total revenues 144,000 144,000 161,128 17,128
EXPENDITURES:

Current:

Public safety 144,000 144,000 144,060 (60)
Total expenditures 144,000 144,000 144,060 (60)
NET CHANGE IN FUND BALANCE $ - - $ 17,068 17,068 $
FUND BALANCE:

Beginning of year 146,168
End of year $ 163,236
City of Adelanto
Budgetary Comparison Schedule
Public Safety 1/2 Cent Special Revenue Fund
For the Year Ended June 30, 2020
116
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Investment earnings - $ - $ 7 $ 7 $
Developer fees 2,000 2,000 112 (1,888)
Total revenues 2,000 2,000 119 (1,881)
EXPENDITURES:

Current:

Public safety 2,000 2,000 3 1,997
Total expenditures 2,000 2,000 3 1,997
NET CHANGE IN FUND BALANCE $ - - $ 116 116 $
FUND BALANCE:

Beginning of year (1,521)
End of year $ (1,405)
City of Adelanto
Budgetary Comparison Schedule
Traffic Offender Special Revenue Fund
For the Year Ended June 30, 2020
117
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Investment earnings - $ - $ 2,769 $ 2,769 $
Intergovernmental revenues 100,000 146,500 156,422 9,922 Total revenues 146,500 100,000 159,191 12,691
EXPENDITURES:

Current:

Public safety 100,000 146,500 100,112 46,388
Total expenditures 146,500 100,000 100,112 46,388
NET CHANGE IN FUND BALANCE $ - - $ 59,079 59,079 $
FUND BALANCE:

Beginning of year 247,394
End of year $ 306,473
City of Adelanto
Budgetary Comparison Schedule
COPS Special Revenue Fund
For the Year Ended June 30, 2020
118
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Investment earnings - $ - $ 13,099 $ 13,099 $
Total revenues - - 13,099 13,099
EXPENDITURES:

Current:

Public works - - 321 (321)
Capital outlay 2,000,000 2,000,000 2,000,000 -
Total expenditures 2,000,000 2,000,000 2,000,321 (321)
NET CHANGE IN FUND BALANCE $ (2,000,000) (2,000,000) $ (1,987,222) 12,778 $ FUND BALANCE:

Beginning of year 2,339,819
End of year $ 352,597
City of Adelanto
Budgetary Comparison Schedule
Measure I 1990-2010 Special Revenue Fund
For the Year Ended June 30, 2020
119
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Taxes 625,000 $ 787,000 $ 763,607 $ (23,393) $
Investment earnings - - 18,352 18,352
Total revenues 787,000 625,000 781,959 (5,041)
EXPENDITURES:

Current:

Public works 200,000 140,000 102,411 37,589
Capital outlay 2,400,000 3,085,000 1,708,338 1,376,662
Total expenditures 3,225,000 2,600,000 1,810,749 1,414,251 NET CHANGE IN FUND BALANCE $ (2,438,000) (1,975,000) $ (1,028,790) 1,409,210 $ FUND BALANCE:

Beginning of year 2,161,479
End of year $ 1,132,689
City of Adelanto
Budgetary Comparison Schedule
Measure I 70% Local Special Revenue Fund
For the Year Ended June 30, 2020
120
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Taxes - $ 36,200 $ 12,407 $ (23,793) $
Investment earnings - - 6,703 6,703
Total revenues 36,200 - 19,110 (17,090)
EXPENDITURES:

Current:

Public works 11,500 16,200 10,905 5,295
Total expenditures 16,200 11,500 10,905 5,295
NET CHANGE IN FUND BALANCE $ 20,000 (11,500) $ 8,205 (11,795) $ FUND BALANCE:

Beginning of year 653,326
End of year $ 661,531
City of Adelanto
Budgetary Comparison Schedule
Community Facilities District Special Revenue Fund
For the Year Ended June 30, 2020
121
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Taxes 175,000 $ 215,705 $ 223,085 $ 7,380 $
Investment earnings - - 3,825 3,825
Total revenues 215,705 175,000 226,910 11,205
EXPENDITURES:

Current:

Public works 175,000 213,850 162,279 51,571
Total expenditures 213,850 175,000 162,279 51,571
NET CHANGE IN FUND BALANCE $ 1,855 - $ 64,631 62,776 $
FUND BALANCE:

Beginning of year 305,930
End of year $ 370,561
City of Adelanto
Budgetary Comparison Schedule
LLMD Annexation Special Revenue Fund
For the Year Ended June 30, 2020
122

FIDUCIARY FUNDS - PRIVATE PURPOSE TRUST FUNDS
123
This page intentionally left blank.
124
Luetke Successor
Foundation Agency Total
ASSETS
Cash and investments 37,805 $ 10,159,050 $ 10,196,855 $ Cash and investments with fiscal agents - 5,949,552 5,949,552 Interest receivable - 16,376 16,376
Notes receivable - 542,355 542,355
Total assets 16,667,333 37,805 16,705,138

DEFERRED OUTFLOWS OF RESOURCES
Deferred loss on debt refunding - 310,773 310,773
Total deferred outflows of resources 310,773 - 310,773

LIABILITIES
Current liabilities:

Accounts payable 342,672 - 342,672
Interest payable - 819,480 819,480
Bonds payable - due within one year - 1,080,000 1,080,000 Loans payable - due within one year - 798,939 798,939
Total current liabilities 3,041,091 - 3,041,091
Noncurrent liabilities:

Advances from City 2,905,747 9,948 2,915,695
Bonds payable - due in more than one year - 5,798,912 5,798,912 Loans payable - due in more than one year - 23,837,666 23,837,666 Other long-term liabilities - 42,814,293 42,814,293
Total noncurrent liabilities 75,356,618 9,948 75,366,566 Total liabilities 78,397,709 9,948 78,407,657

NET POSITION
Restricted for:

Individuals, organizations, and other governments (61,419,603) 27,857 (61,391,746) Total Net Position $ (61,419,603) 27,857 $ (61,391,746) $ City of Adelanto
Combining Statement of Fiduciary Net Position
Fiduciary Funds - Private Purpose Trust Funds
June 30, 2020
See accompanying Notes to the Basic Financial Statements. 125
Luetke Successor
Foundation Agency Total
ADDITIONS:

Property taxes $ 5,244,491 - $ 5,244,491 $
Interest income 226,856 - 226,856
Total additions 5,471,347 - 5,471,347
DEDUCTIONS:

Administration 83,149 - 83,149
Project payments 109,846 - 109,846
Interest expense 4,934,114 - 4,934,114
Total deductions 5,127,109 - 5,127,109
CHANGE IN NET POSITION 344,238 - 344,238
NET POSITION (DEFICIT):

Beginning of year 27,857 (61,763,841) (61,735,984)
End of year $ (61,419,603) 27,857 $ (61,391,746) $
For the Year Ended June 30, 2020
City of Adelanto
Combining Statement of Changes in Fiduciary Net Position Fiduciary Funds - Private Purpose Trust Funds
See accompanying Notes to the Basic Financial Statements. 126

FIDUCIARY FUNDS - CUSTODIAL FUNDS
127
This page intentionally left blank.
128
Community
Facilities
Assessment District 2006-2
District 1A Bond Fund Total
ASSETS
Cash and investments 1,157,960 $ 451,397 $ 1,609,357 $
Cash and investments with fiscal agents - 925,275 925,275 Intergovernmental receivable 59 - 59
Interest receivable - 2,765 2,765
Total assets 1,379,437 1,158,019 2,537,456

NET POSITION
Restricted for:

Individuals, organizations, and other governments 1,379,437 1,158,019 2,537,456 Total Net Position $ 1,379,437 1,158,019 $ 2,537,456 $
Fiduciary Funds - Custodial Funds
June 30, 2020
City of Adelanto
Combining Statement of Fiduciary Net Position
129
Community
Facilities
Assessment District 2006-2
District 1A Bond Fund Total
ADDITIONS:

Special assessments for other governments 2,912 $ 581,276 $ 584,188 $ Interest income 1,326 19,741 21,067
Total additions 601,017 4,238 605,255
DEDUCTIONS:

Administration 475 18,244 18,719
Payments on conduit bonds - principal - 30,000 30,000
Payments on conduit bonds - interest - 526,518 526,518
Total deductions 574,762 475 575,237
Changes in net position 26,255 3,763 30,018
NET POSITION:

Beginning of year, as restated 1,154,256 1,353,182 2,507,438 End of year 1,158,019 $ 1,379,437 $ 2,537,456 $
City of Adelanto
Combining Statement of Changes in Fiduciary Net Position Fiduciary Funds - Custodial Funds
For the Year Ended June 30, 2020
130

CITY COUNCIL AGENDA REPORT
STAFF RECOMMENDATION:

Staff recommends that City Council review and ratify Warrant Demand Schedule 22/23-06-01.

1. City of Adelanto Check Warrant No. 147778 through 148019 in the total amount of $3,686,857.51.

2. City of Adelanto EFT No. 1723 through 1758 in the total amount of $70,685.20.

BACKGROUND:

All payments have been reviewed in accordance with policies for processing payments and expenditures.

FISCAL IMPACT:

Summary of Payments issued:

Total Number of Payments: 278
Total Amount of Payments: $3,757,542.71
ATTACHMENTS:

1. Payment Check Register – Check No. 147778 through 148019

2. Payment EFT Register – EFT No. 1723 through 1758
DATE: December 14, 2022
TO: Honorable Mayor and City Council Members
FROM: Jessie Flores, City Manager
BY: Finance Department
SUBJECT: WARRANT DEMAND SCHEDULE 22/23-06-01
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
04000013-01 - CITY OF ADELANTO GENERAL CHKG
Check
147778 10/20/2022 Open Accounts Payable ADVANCED APPLIED ENGINEERING, INC dba I.E.
$305,887.50
Invoice Date Description Amount
27980 09/30/2022 Engineering Services - 09/01/22-09/30/22 $88,095.00 27972 09/30/2022 Building & Safety Services - 09/01/22-09/30/22 $51,245.00 27993 09/30/2022 Engineering Services for Mojave & Bellflower Intersection
$21,500.00
27979 09/30/2022 Planning Services - 09/01/22-09/30/22 $145,047.50 147779 10/20/2022 Open Accounts Payable ALL AMERICAN FENCE ERECTORS $31,885.00 Invoice Date Description Amount
7604 09/27/2022 Razor Wire Installation $29,475.00
7605 09/27/2022 Fence Repairs $2,410.00
147780 10/20/2022 Open Accounts Payable ANESE & ASSOCIATES, LLC $19,200.00 Invoice Date Description Amount
A-2022-9 09/23/2022 Cannabis Auditing Services - September 2022 $9,600.00 A-2022-10 10/19/2022 Cannabis Auditing Services - October 2022 $9,600.00 147781 10/20/2022 Open Accounts Payable ANIMAL CARE EQUIPMENT & SERVICES, LLC.
$1,400.97
Invoice Date Description Amount
106059 09/30/2022 Animal Control Equipment $347.12
106043 09/29/2022 Animal Control Equipment $702.66
106171 10/04/2022 Animal Control Equipment $351.19
147782 10/20/2022 Open Accounts Payable AQUA METRIC SALES $2,125.00 Invoice Date Description Amount
INV0090662 09/16/2022 AutoRead Software Support $2,125.00 147783 10/20/2022 Voided/Reissued Wrong Address 11/30/2022 Accounts Payable AVCO DISPOSAL, INC. $572.42 Invoice Date Description Amount
N064239207 10/01/2022 Trash Services for Sewer Plant - October 2022 $572.42 147784 10/20/2022 Open Accounts Payable CHURCH, LAWRENCE $501.09 Invoice Date Description Amount
10172022 10/17/2022 Healthcare Reimbursement - 07/01/22-09/30/22 $501.09 147785 10/20/2022 Open Accounts Payable CITY OF VICTORVILLE $275.56 Invoice Date Description Amount
31618 09/16/2022 Traffic Signal Maint. - Adelnanto & AEW -August 2022 $275.56 147786 10/20/2022 Open Accounts Payable CORELOGIC SOLUTIONS, LLC. $225.00 Invoice Date Description Amount
82147548 09/30/2022 RealQuest Online Serives - September 2022 $225.00 147787 10/20/2022 Open Accounts Payable COUNTY OF SAN BERNARDINO $217.52 Invoice Date Description Amount
27649 08/31/2022 Radio Access & Maintenance - August 2022 $217.52 147788 10/20/2022 Open Accounts Payable CROMMIE, JUDITH $287.20 Invoice Date Description Amount
10172022 10/17/2022 PERS Healthcare Charge $287.20
user: Anna Mosqueda AP Pages: 1 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
147789 10/20/2022 Open Accounts Payable D R HORTON, L.A. HOLDING

COMPANY
$1,112.15
Invoice Date Description Amount
2022-1162 10/17/2022 Refund Overpayment for Permit 2022-1162 $1,112.15 147790 10/20/2022 Open Accounts Payable DIANE AGUILAR $156.10 Invoice Date Description Amount
2022-968 10/17/2022 Refund Permit 2022-968 - Applicant Cancelled Project $156.10 147791 10/20/2022 Open Accounts Payable DOUGLAS PIPELINE INC $39,191.00 Invoice Date Description Amount
10282021 10/17/2022 Verbena Rd & Palmdale Rd Maintenance $39,191.00 147792 10/20/2022 Open Accounts Payable EXECUTIVE ELEVATOR, INC. $155.00 Invoice Date Description Amount
99019 10/14/2022 Monthly Elevator Maint. for Sheriffs Station - November 2022
$155.00
147793 10/20/2022 Open Accounts Payable FANT, GINGER M. $372.55 Invoice Date Description Amount
10172022 10/17/2022 PERS Healthcare Charge $372.55
147794 10/20/2022 Open Accounts Payable FEDERAL EXPRESS $37.03 Invoice Date Description Amount
7-914-61988 10/14/2022 FedEx Services $37.03
147795 10/20/2022 Open Accounts Payable FESSENDEN, DONALD $721.38 Invoice Date Description Amount
10172022 10/17/2022 Healthcare Reimbursement - 07/01/22-09/30/22 $721.38 147796 10/20/2022 Open Accounts Payable FIGUEROA, JOSE $1,586.43 Invoice Date Description Amount
10172022 10/17/2022 Healthcare Reimbursement - 07/01/22-09/30/22 $1,586.43 147797 10/20/2022 Open Accounts Payable GA OSBORNE PIPE & SUPPLY INC. $733.12 Invoice Date Description Amount
101-57080-01 09/21/2022 Parts & Supplies for Maintenance for Water $586.03 101-57096-01 09/21/2022 Parts & Supplies for Maintenance for Water $147.09 147798 10/20/2022 Open Accounts Payable GARDA WORLD $38.87 Invoice Date Description Amount
20543664 09/30/2022 Excess Time & Excess Items - September 2022 $38.87 147799 10/20/2022 Open Accounts Payable GM LEGACY CONCRETE $7,811.00 Invoice Date Description Amount
143 10/04/2022 Brick Wall Reconstruction $7,811.00
147800 10/20/2022 Open Accounts Payable GONZALES, FLORENTINO $714.30 Invoice Date Description Amount
10172022 10/17/2022 Healthcare Reimbursement - 07/01/22-09/30/22 $714.30 147801 10/20/2022 Open Accounts Payable HIRSCH & ASSOCIATES, INC $35,140.00 Invoice Date Description Amount
2221 PB5 09/30/2022 Adelanto Park $14,500.00
2221 PB3 07/31/2022 Adelanto Park $20,640.00
user: Anna Mosqueda AP Pages: 2 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
147802 10/20/2022 Open Accounts Payable INFOSEND $1,821.90 Invoice Date Description Amount
222001 09/30/2022 Utility Billing Statements-Processing/Postage $1,821.90 147803 10/20/2022 Open Accounts Payable ISLAS, JUBENTINO $210.04 Invoice Date Description Amount
10032022 10/03/2022 Boot & Safety Equipment Reimbursement $210.04 147804 10/20/2022 Open Accounts Payable JACKSON LEWIS, P.C. $416.25 Invoice Date Description Amount
8105483 09/30/2022 Professional Services Rendered for the Month Ending 08/31/2022
$416.25
147805 10/20/2022 Open Accounts Payable KAY WACHUKU/WRC REALTY $14,984.86 Invoice Date Description Amount
2021-352 10/17/2022 Refund Permit 2021-352 - Duplicate Payment $14,984.86 147806 10/20/2022 Open Accounts Payable KUPKA, GERALD $372.55 Invoice Date Description Amount
10172022 10/17/2022 PERS Healthcare Charge $372.55
147807 10/20/2022 Open Accounts Payable LAYNE CHRISTENSEN COMPANY $13,500.00 Invoice Date Description Amount
2321940 09/13/2022 Well 7 $13,500.00
147808 10/20/2022 Open Accounts Payable LOCAL EQUITY LLC $12,000.00 Invoice Date Description Amount
9012022 09/01/2022 Monthly Technical Assistance - Retainer for August 2022
$6,000.00
1022022 10/03/2022 Monthly Technical Assistance - Retainer for September 2022
$6,000.00
147809 10/20/2022 Open Accounts Payable MOJAVE BASIN AREA

WATERMASTER
$14,368.23
Invoice Date Description Amount
43863 07/01/2022 Quarterly Administrative & Bio Assessments Fees April-June 2022
$6,350.23
43967 09/29/2022 Quarterly Administrative & Bio Assessments Fees JulySept. 2022$8,018.00 147810 10/20/2022 Open Accounts Payable MOJAVE DESERT & MOUNTAIN

INTEGRATED WASTE JPA
$7,782.00
Invoice Date Description Amount
1748 09/21/2022 JPA Member Contributions Qtr. Ending 12/31/2022 $7,782.00 147811 10/20/2022 Open Accounts Payable OLIVAREZ MADRUGA LAW

ORGANIZATION
$121,355.20
Invoice Date Description Amount
20524 09/30/2022 Professional Services Rendered through 09/30/2022 $618.30 20523 09/30/2022 Professional Services Rendered through 09/30/2022 $480.90 20522 09/30/2022 Professional Services Rendered through 09/30/2022 $343.50 20521 09/30/2022 Professional Services Rendered through 09/30/2022 $526.70 20520 09/30/2022 Professional Services Rendered through 09/30/2022 $1,167.90 20519 09/30/2022 Professional Services Rendered through 09/30/2022 $801.50 20518 09/30/2022 Professional Services Rendered through 09/30/2022 $5,587.60 20517 09/30/2022 Professional Services Rendered through 09/30/2022 $3,549.50 user: Anna Mosqueda AP Pages: 3 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
20516 09/30/2022 Professional Services Rendered through 09/30/2022 $961.80 20515 09/30/2022 Professional Services Rendered through 09/30/2022 $1,305.30 20514 09/30/2022 Professional Services Rendered through 09/30/2022 $267.20 20513 09/30/2022 Professional Services Rendered through 09/30/2022 $1,763.30 20512 09/30/2022 Professional Services Rendered through 09/30/2022 $46,183.60 20511 09/30/2022 Professional Services Rendered through 09/30/2022 $45.80 20507 09/30/2022 Professional Services Rendered through 09/30/2022 $595.40 20506 09/30/2022 Professional Services Rendered through 09/30/2022 $10,625.60 20529 09/30/2022 Professional Services Rendered through 09/30/2022 $19,501.40 20530 09/30/2022 Professional Services Rendered through 09/30/2022 $435.10 20528 09/30/2022 Professional Services Rendered through 09/30/2022 $10,694.30 20527 09/30/2022 Professional Services Rendered through 09/30/2022 $847.30 20526 09/30/2022 Professional Services Rendered through 09/30/2022 $4,442.60 20525 09/30/2022 Professional Services Rendered through 09/30/2022 $10,610.60 147812 10/20/2022 Open Accounts Payable PERC WATER CORPORATION $138,357.17 Invoice Date Description Amount
5723 10/03/2022 Operation & Maintenance Reimbursements for WaterSeptember 2022$4,664.00 5722 10/03/2022 Operation & Maintenance for Water - 2022 $69,562.80 5721 10/03/2022 Operation & Maintenance Reimbursements for WWTP - September 2022
$1,532.82
5720 10/03/2022 Operation & Maintenance for Sewer - November 2022 $62,597.55 147813 10/20/2022 Open Accounts Payable ROADPOST USA INC. $59.74 Invoice Date Description Amount
RU08313832 10/07/2022 Satellite Phone Service for Sheriffs Dept.-10/07/22- 11/06/22
$59.74
147814 10/20/2022 Open Accounts Payable SAN BERNARDINO COUNTY FIRE

DEPARTMENT
$511,923.60
Invoice Date Description Amount
ADE2022OCT 10/06/2022 Fire Protection Services - October 2022 $500,848.17 AD223CC 10/01/2022 Household Hazardous Wastes Fees - 2nd Qtr - OctDec 2022$11,075.43 147815 10/20/2022 Open Accounts Payable SAN BERNARDINO COUNTY

SHERIFF-CORONER DEPARTMENT
$586,834.00
Invoice Date Description Amount
22064 10/04/2022 Monthly Law Enforcement Service - October 2022 $586,834.00 147816 10/20/2022 Voided/Reissued Lost Check 11/16/2022 Accounts Payable SONJA BROWN $154.00 Invoice Date Description Amount
2022-794 10/17/2022 Refund Permit 2022-794 - Permit was not Issued $154.00 147817 10/20/2022 Open Accounts Payable STATE OF CALIFORNIA

DEPARTMENT OF JUSTICE
$1,085.00
Invoice Date Description Amount
601184 09/06/2022 August 2022 Services $1,085.00
147818 10/20/2022 Open Accounts Payable STONESIFER, JACK $510.30 Invoice Date Description Amount
10172022 10/17/2022 Healthcare Reimbursement - 07/01/22-09/30/22 $510.30 user: Anna Mosqueda AP Pages: 4 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
147819 10/20/2022 Open Accounts Payable THE ENERGUY INC $652.40 Invoice Date Description Amount
2022-016 10/17/2022 Refund Permit 2022-016 - Work Cancellation $190.40 2022-017 10/17/2022 Refund Permit 2022-017 - Work Cancellation $306.60 2022-018 10/17/2022 Refund Permit 2022-016 - Cancel Permit $155.40 147820 10/20/2022 Open Accounts Payable THE TAIT GROUP, INC. $5,000.00 Invoice Date Description Amount
3874 10/05/2022 Transportation Consulting & Project Advocacy Svcs - Sept. 2022
$5,000.00
147821 10/20/2022 Open Accounts Payable TKE ENGINEERING INC $59,643.50 Invoice Date Description Amount
2022-821 09/12/2022 164-22 Adelanto Rd & Pansy Rd Water&Sewer Imp Pro - August 2022
$420.00
2022-819 09/12/2022 164-19 White Avenue Drainage & Water Improvements - August 2022
$5,336.00
2022-822 09/12/2022 164-23 Jonathan St Water Main Project - August 2022 $110.00 2022-816 09/12/2022 164-05 Pearmain Sewer Relief Project - August 2022 $1,810.00 2022-825 09/12/2022 164-31 White Ave CDBG Repaving Proj - August 2022 $3,222.50 2022-824 10/17/2022 164-30 El Mirage & Jonathan Paving Proj Phase I & II - Aug 2022
$23,517.50
2022-823 09/12/2022 164-25 Local Road Safety Plan - August 2022 $687.50 2022-820 09/12/2022 164-20 Jonathan St & Chamberlaine Way - August 2022
$7,200.00
2022-818 10/17/2022 164-14.01 Public Works Various Permit Insp. - August 2022
$550.00
2022-817 09/12/2022 164-13 Plan Checking Svcs - August 2022 $6,390.00 2022-815 09/12/2022 164-01 General Engineering Svcs - August 2022 $10,400.00 147822 10/20/2022 Open Accounts Payable TRI-STATE HOME IMPROVEMENT, INC.
$464.80
Invoice Date Description Amount
2021-110 10/17/2022 Refund Permit 2021-110 - Application Refused Installation
$84.00
2021-1139 10/17/2022 Refund Permit 2021-1139 - Does not Meet Requirement for HVAC
$190.40
2021-1306 10/17/2022 Refund Permit 2021-1306 - Applicant Refused Installation of HVAC
$190.40
147823 10/20/2022 Open Accounts Payable UNDERGROUND SERVICE ALERT $353.07 Invoice Date Description Amount
920220003 10/01/2022 New Ticket Charges $305.75
22-2300878 10/01/2022 California State Fee for Regulatory Costs $47.32 147824 10/20/2022 Open Accounts Payable VALLEYWIDE NEWSPAPER $1,781.00 Invoice Date Description Amount
14987 09/15/2022 White Avenue CDBG Repaving Project - No. CIP 2022- 05 $297.50
15037 09/22/2022 AT&T New Tower CSL05972 $238.00
15039 09/22/2022 CUP 22-03 & LDP 22-03 $290.50
15038 09/22/2022 CUP 19-11 & LDP 19-07 Modification #1 $182.00 15171 10/13/2022 GPA 22-04 $528.00
15120 10/06/2022 Ordinance No. 636 $245.00
user: Anna Mosqueda AP Pages: 5 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
147825 10/20/2022 Open Accounts Payable VCA MESA ANIMAL HOSPITAL $217.04 Invoice Date Description Amount
419174075 10/06/2022 Normal Hours Emergency Vet Tx $73.94 419173233 09/15/2022 Normal Hours Emergency Vet Tx $78.29 419173629 09/26/2022 Normal Hours Emergency Vet Tx $22.31 419173494 09/21/2022 Normal Hours Emergency Vet Tx $42.50 147826 10/20/2022 Open Accounts Payable VERIZON WIRELESS $5,546.13 Invoice Date Description Amount
9915524946 09/10/2022 Phone Service from 08/11/22-09/10/22 Acct #642072690-00001
$2,532.36
9917889397 10/10/2022 Phone Service from 09/11/22-10/10/22 Acct #642072690-00001
$3,013.77
147827 10/20/2022 Open Accounts Payable VERTECH INDUSTRIAL SYSTEMS, LLC
$2,925.00
Invoice Date Description Amount
P180244.00-12571 09/30/2022 SCADA System $2,925.00
147828 10/20/2022 Open Accounts Payable WAPPLER, DONALD $99.00 Invoice Date Description Amount
10172022 10/17/2022 Healthcare Reimbursement - 07/01/22-09/30/22 $99.00 147829 10/20/2022 Open Accounts Payable WILLIAMS, CHARLES $295.08 Invoice Date Description Amount
10172022 10/17/2022 PERS Healthcare Charge $295.08
147830 10/20/2022 Open Accounts Payable FLYERS ENERGY LLC. $11,035.32 Invoice Date Description Amount
CFS-3121630 08/31/2022 Fuel for City Staff Car Pool - August 2022 $104.83 CFS-3121631 08/31/2022 Fuel for Animal Control - August 2022 $1,147.90 CFS-3121634 08/31/2022 Fuel for Code Enforcement - August 2022 $489.92 CFS-3121632 08/31/2022 Fuel for Parks - August 2022 $23.92 CFS-3121633 08/31/2022 Fuel for Facility Maintenance - August 2022 $751.90 CFS-3121635 08/31/2022 Fuel for Streets Dept. - August 2022 $3,713.22 CFS-3174010 09/30/2022 Fuel for City Staff Car Pool - September 2022 $206.34 CFS-3173372 09/30/2022 Fuel for Animal Control - September 2022 $834.06 CFS-3173014 09/30/2022 Fuel for Code Enforcement - September 2022 $94.18 CFS-3172898 09/30/2022 Fuel for Facility Maintenance - September 2022 $546.85 CFS-3173937 09/30/2022 Fuel for Streets Dept - September 2022 $2,916.89 CFS-3174872 09/30/2022 Fuel for Inspectors Vehicle - September 2022 $205.31 147831 10/20/2022 Open Utility Management
Refund
CRON, KEVIN $76.21
Account Type Account Number Description Transaction Date Transaction Type R1NG 50014861-002 DEPOSIT REFUND FOR

CLOSED ACCT
10/18/2022 MISC
147832 10/20/2022 Open Utility Management
Refund
DEL MONTE INVESTMENTS, LLC $244.99
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 60006054-003 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
10/18/2022 MISC
147833 10/20/2022 Open Utility Management
Refund
ESCAMILLA, CLARA $141.15
user: Anna Mosqueda AP Pages: 6 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
147834 10/20/2022 Open Utility Management
Refund
GEOTECHNICAL GROUP INC, LOR $994.11
Account Type Account Number Description Transaction Date Transaction Type DV 20223778-004 DEPOSIT REFUND FOR

CLOSED ACCT
10/19/2022 MISC
147835 10/20/2022 Open Utility Management
Refund
ISUM, CHADE OR DAMION $161.77
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 50015332-003 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
10/18/2022 MISC
147836 10/20/2022 Open Utility Management
Refund
LOPEZ, BENJAMIN $239.06
Account Type Account Number Description Transaction Date Transaction Type R1NG 00003040-002 EARLY REFUND FOR 12

CONSECUTIVE ON TIME

PAYMENTS
10/13/2022 REFUND ADJUSTMENT
147837 10/20/2022 Open Utility Management
Refund
MARKOSYAN, ARMAN $50.00
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 90001102-003 REFUND FOR

OVERPAYMENT ON CLOSED
ACCT
10/19/2022 REFUND ADJUSTMENT
147838 10/20/2022 Open Utility Management
Refund
MARKOSYAN, ARMAN $90.49
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 90001102-003 DEPOSIT REFUND FOR

CLOSED ACCT
10/18/2022 MISC
147839 10/20/2022 Open Utility Management
Refund
MARMOLEJO, MARIA $134.08
Account Type Account Number Description Transaction Date Transaction Type R1NG 50003256-008 REFUND FOR

OVERPAYMENT ON CLOSED

ACCOUNT
10/19/2022 REFUND ADJUSTMENT
147840 10/20/2022 Open Utility Management
Refund
MARMOLEJO, MARIA $131.80
Account Type Account Number Description Transaction Date Transaction Type R1NG 50003256-008 DEPOSIT REFUND FOR

CLOSED ACCT
10/18/2022 MISC
147841 10/20/2022 Open Utility Management
Refund
MCMULLEN, ANN $175.14
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 80017920-006 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
10/17/2022 MISC
147842 10/20/2022 Open Utility Management
Refund
OPENDOOR LABS INC. $179.04
Account Type Account Number Description Transaction Date Transaction Type R1NG 00015443-002 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
10/18/2022 MISC
user: Anna Mosqueda AP Pages: 7 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
147843 10/20/2022 Open Utility Management
Refund
OSEGUERA CHAVEZ, JOSE $277.69
Account Type Account Number Description Transaction Date Transaction Type R1NG 11012998-002 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
10/18/2022 MISC
147844 10/20/2022 Open Utility Management
Refund
OTAKPOR, CHUK $311.52
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 50015262-004 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
10/18/2022 MISC
147845 10/20/2022 Open Utility Management
Refund
PRYOR, JESSICA $162.76
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 80011801-003 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
10/18/2022 MISC
147846 10/20/2022 Open Utility Management
Refund
RICHARDS, LEROY, ALEXANDER $233.28
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 70015401-003 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
10/17/2022 MISC
147847 10/20/2022 Open Utility Management
Refund
RODRIGUEZ, MICHAEL $127.26
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 40006194-002 DEPOSIT REFUND FOR

CLOSED ACCT
10/18/2022 MISC
147848 10/20/2022 Open Utility Management
Refund
StDENNIS, PAMULA $224.51
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 10006230-003 DEPOSIT REFUND FOR

CLOSED ACCT
10/18/2022 MISC
147849 10/20/2022 Open Utility Management
Refund
TARIO, JOSELYN $109.98
Account Type Account Number Description Transaction Date Transaction Type R1NG 20014215-003 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
10/18/2022 MISC
147850 10/20/2022 Open Utility Management
Refund

UPWARD PROPERTY

MANAGEMENT, INC
$12.00
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 60003046-002 DEPOSIT REFUND FOR

CLOSED ACCT
10/18/2022 MISC
147851 10/20/2022 Open Utility Management
Refund
WASHINGTON, STEVEN $81.95
Account Type Account Number Description Transaction Date Transaction Type R1NG 00016849-003 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
10/18/2022 MISC
147852 10/25/2022 Open Accounts Payable DEWEY PEST CONTROL, INC. $596.00 Invoice Date Description Amount
15409961 10/01/2022 Pest Control Services for Senior Center - October 2022 $133.00 user: Anna Mosqueda AP Pages: 8 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
15407795 10/01/2022 Pest Control Services for City Hall - October 2022 $237.00 15408158 10/01/2022 Pest Control Services for Sheriff Station - October 2022
$65.00
15417178 10/01/2022 Pest Control Services for Sheriff Station - October 2022
$36.00
15381006 09/15/2022 Initial Service $125.00
147853 10/31/2022 Open Utility Management
Refund

BREKENRIDGE PROPERTY FUND
2016 LLC
$255.62
Account Type Account Number Description Transaction Date Transaction Type R1NG 20013552-002 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
10/20/2022 MISC
147854 10/31/2022 Open Utility Management
Refund
ENCISO VALENCIA, LORENZA $254.62
Account Type Account Number Description Transaction Date Transaction Type R1NG 40015850-005 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
10/20/2022 MISC
147855 10/31/2022 Open Utility Management
Refund
GARCIA, MISAEL $70.75
Account Type Account Number Description Transaction Date Transaction Type R1NG 14013930-002 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
10/19/2022 MISC
147856 10/31/2022 Open Utility Management
Refund
LEWIS, TIFFANY OR DMYTRY $235.20
Account Type Account Number Description Transaction Date Transaction Type R1NG 14003775-003 DEPOSIT REFUND FOR

CLOSED ACCOUNT
10/25/2022 MISC
147857 10/31/2022 Open Utility Management
Refund
MAGDALENO, JOAQUIN $82.34
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 60001034-002 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
10/25/2022 MISC
147858 10/31/2022 Open Utility Management
Refund
PRARA, TAMMY & DAVID $4.97
Account Type Account Number Description Transaction Date Transaction Type R1NG 30008072-001 DEPOSIT REFUND FOR

CLOSED ACCOUNT
10/19/2022 MISC
147859 10/31/2022 Open Utility Management
Refund
TAVAREZ , ROBERTO $78.75
Account Type Account Number Description Transaction Date Transaction Type R1NG 30014487-003 DEPOSIT REFUND FOR

CLOSED ACCOUNT
10/27/2022 MISC
147860 10/31/2022 Open Utility Management
Refund
THERAGOOD, AKILAH $40.05
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 30007145-002 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
10/25/2022 MISC
user: Anna Mosqueda AP Pages: 9 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
147861 10/31/2022 Open Accounts Payable A.L.C. AUTO BODY SHOP INC $1,631.00 Invoice Date Description Amount
3 10/31/2022 Repairs for 2008 Chevrolet $1,631.00
147862 10/31/2022 Open Accounts Payable AERZEN USA CORP $2,480.90 Invoice Date Description Amount
SEPI-22-004791 09/21/2022 HMI Replacement/Upgrade $2,480.90 147863 10/31/2022 Open Accounts Payable ALL AMERICAN FENCE ERECTORS $12,700.00 Invoice Date Description Amount
7673 10/14/2022 Replace Damaged Chain Link for Sewer $4,100.00 7615 09/29/2022 Treatment Plant - Turner Road Razor Tape $8,600.00 147864 10/31/2022 Open Accounts Payable ALLCABLE INC $1,508.50 Invoice Date Description Amount
4034082 07/17/2022 Door Access Software $1,508.50
147865 10/31/2022 Open Accounts Payable ANGEL ROCK & SAND $499.25 Invoice Date Description Amount
32743 10/27/2022 Concrete Mixer Rental $244.69
32752 10/27/2022 Concrete Mixer Rental $254.56
147866 10/31/2022 Open Accounts Payable APPLE VALLEY COMMUNICATIONS, INC.
$340.29
Invoice Date Description Amount
106667 09/20/2022 WWTP - Annual Fire Alarm Inspection $340.29 147867 10/31/2022 Open Accounts Payable AQUA METRIC SALES $19.95 Invoice Date Description Amount
DIR000868 08/08/2022 Freight on Redlivery $19.95
147868 10/31/2022 Open Accounts Payable BR FROST COMPANY INC $26,200.00 Invoice Date Description Amount
1366 10/12/2022 Parts & Supplies for Maintenance/Repairs for WWTP $26,200.00 147869 10/31/2022 Open Accounts Payable CALLTOWER, INC. $1,702.22 Invoice Date Description Amount
201195262 10/17/2022 Webex Portal Services: 10/26/22-11/25/22 $1,702.22 147870 10/31/2022 Open Accounts Payable CITY OF ADELANTO - PETTY CASH

ACCOUNT
$2,419.78
Invoice Date Description Amount
10252022 10/25/2022 Petty Cash Reconciliation $2,419.78 147871 10/31/2022 Open Accounts Payable DANIEL MEREDITH PLUMBING $4,500.00 Invoice Date Description Amount
191 10/17/2022 Sewer Line Repairs at Richardson Park $4,500.00 147872 10/31/2022 Open Accounts Payable DSD-DISTRIBUTED SOLAR

DEVELOPMENT, LLC
$44,735.22
Invoice Date Description Amount
DSD001151 10/17/2022 ADE Consolidated Net Generation 08/01/22-08/31/22 $44,735.22 user: Anna Mosqueda AP Pages: 10 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
147873 10/31/2022 Open Accounts Payable EMERGENCY POWER CONTROLS, INC.
$2,600.00
Invoice Date Description Amount
2204537 10/13/2022 Automatic Transfer Switch Annual Maintenance & Testing
$2,600.00
147874 10/31/2022 Open Accounts Payable ESRI $5,000.00
Invoice Date Description Amount
94349309 10/31/2022 License Renewal Software - 11/04/22-11/03/22 $5,000.00 147875 10/31/2022 Open Accounts Payable GIC CORPORATION $3,142.63 Invoice Date Description Amount
111687 10/02/2022 Hauling of Bio Solids - September 2022 $3,142.63 147876 10/31/2022 Open Accounts Payable HACH COMPANY $1,824.73 Invoice Date Description Amount
13248295 09/16/2022 Sensor Caps and Supplies for Maintenance $1,021.45 13269843 09/29/2022 Repairs on COD Laboratory Test Reactor $803.28 147877 10/31/2022 Open Accounts Payable HOME DEPOT CREDIT SERVICES $5,862.13 Invoice Date Description Amount
1140472 10/03/2022 Supplies for Maintenance for Sewer $454.58 514881 09/24/2022 Supplies for Maintenance for Sewer $71.74 1062761 10/13/2022 Supplies for Maintenance for Parks $276.75 3510913 10/11/2022 Supplies for Maintenance for Parks $107.41 9520996 10/05/2022 Supplies for Maintenance for Sierra Park $613.32 974284 10/04/2022 Supplies for Maintenance for Parks $32.00 1974244 10/03/2022 Supplies for Maintenance for Desert Trail Park $17.64 1520797 10/03/2022 Supplies for Maintenance for Parks $10.85 5974091 09/29/2022 Supplies for Maintenance for Parks $24.31 5540348 09/29/2022 Supplies for Maintenance for Parks $90.31 6974024 09/28/2022 Supplies for Maintenance for Desert Trails Park $41.96 6520246 09/28/2022 Supplies for Maintenance for Desert Trails Park $228.23 7535010 09/27/2022 Supplies for Maintenance for Richardson Park $450.38 7523635 09/27/2022 Supplies for Maintenance for Parks $127.50 7520137 09/27/2022 Supplies for Maintenance for Desert Trail Park $738.64 9513252 09/25/2022 Supplies for Maintenance for Parks $142.63 2514678 09/22/2022 Supplies for Maintenance for Desert Trail Park $293.22 3547374 09/21/2022 Supplies for Maintenance for Parks $32.58 1535438 10/23/2022 Supplies for Maintenance for City Hall $49.01 1525149 10/17/2022 Supplies for Maintenance for Public Works Trailer $52.16 1062760 10/13/2022 Supplies for Maintenance for City Hall $14.46 9521063 10/05/2022 Supplies for Public Works Yard $99.69 1523983 10/03/2022 Supplies for Maintenance for City Hall $42.35 6540223 09/28/2022 Supplies for Maintenance for City Hall $124.02 521924 10/11/2022 Supplies for Maintenance for WWTP $36.91 5718327 10/19/2022 Supplies for Code Enforcement $176.28 5576111 10/19/2022 Supplies for Code Enforcement $755.61 4523117 09/20/2022 Vertical Head Rail for Sheriffs Dept. $43.48 4540489 09/30/2022 Extension Cords for Movies in the Park $174.00 5214679 09/22/2022 Extension Cords for Movies in the Park $149.97 9520995 10/05/2022 Supplies for Maintenance $274.99
4523116 09/20/2022 Parts & Supplies for Maintenance $107.60 user: Anna Mosqueda AP Pages: 11 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
3510937 10/11/2022 Parts & Supplies for Maintenance/Repairs $7.55 147878 10/31/2022 Open Accounts Payable INLAND WATER WORKS SUPPLY CO.
$3,004.81
Invoice Date Description Amount
S1060204.001 10/12/2022 Parts & Supplies for Maintenance $3,004.81 147879 10/31/2022 Open Accounts Payable JCSOLUTIONS, LLC $510.00 Invoice Date Description Amount
1136 10/24/2022 John Deere Loader - Service Call $510.00 147880 10/31/2022 Open Accounts Payable LAYNE CHRISTENSEN COMPANY $125,017.95 Invoice Date Description Amount
2329484 09/23/2022 Lower Booster #6 Maintenance/Repairs $25,036.78 2346402 10/14/2022 Well 7 - Perform Well Jetting $25,500.00 2324175 09/15/2022 Well 7 Pump Equipment $74,481.17
147881 10/31/2022 Open Accounts Payable MARY MANZO $1,698.50 Invoice Date Description Amount
85 10/31/2022 Janitorial Services: 10/16/22-10/31/22 $1,698.50 147882 10/31/2022 Open Accounts Payable MOJAVE WATER AGENCY $23,850.00 Invoice Date Description Amount
09302022 09/30/2022 Water Purchase from - 08/31/22-09/30/22 $23,850.00 147883 10/31/2022 Open Accounts Payable NORMAN INDUSTRIAL MATERIALS INC
$6,520.97
Invoice Date Description Amount
1717545 08/23/2022 Supplies for Maintenance & Repairs $5,282.06 1725655 08/30/2022 Supplies for Maintenance & Repairs $1,238.91 147884 10/31/2022 Open Accounts Payable NURSERY PRODUCTS, LLC $5,581.86 Invoice Date Description Amount
33454 10/13/2022 September 2022 Services $5,581.86
147885 10/31/2022 Open Accounts Payable POLYDYNE, INC. $8,178.22 Invoice Date Description Amount
1679779 09/30/2022 Clarifloc WE-1296 $4,089.11
1680953 10/05/2022 Clarifloc WE-1296 $4,089.11
147886 10/31/2022 Open Accounts Payable SERGIO MENDOZA LOPEZ/AAA

TIRE SHOP
$5,375.97
Invoice Date Description Amount
171 10/13/2022 Commercial Battery Pick-Up $193.39
173 10/14/2022 Oil Change $85.00
153 10/17/2022 Maintenance on 2012 Freightliner $5,097.58 147887 10/31/2022 Open Accounts Payable SHRED-IT USA LLC $142.60 Invoice Date Description Amount
8002553439 10/17/2022 Shredding Services for all Depts - September 2022 $142.60 147888 10/31/2022 Open Accounts Payable STATE OF CALIFORNIA

DEPARTMENT OF JUSTICE
$1,874.00
Invoice Date Description Amount
582975 10/17/2022 May 2022 Services $563.00
595182 10/17/2022 July 2022 Services $403.00
user: Anna Mosqueda AP Pages: 12 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
607799 10/05/2022 September 2022 Services $908.00
147889 10/31/2022 Open Accounts Payable TELEDYNE ISCO $856.61 Invoice Date Description Amount
S020560925 09/23/2022 Parts & Supplies for Maintenance $856.61 147890 10/31/2022 Open Accounts Payable VERTECH INDUSTRIAL SYSTEMS, LLC
$18,378.05
Invoice Date Description Amount
P220135.00-12655 10/17/2022 SCADA Panel Upgrade $18,378.05 147891 11/02/2022 Open Accounts Payable SOUTHERN CALIFORNIA EDISON $31,124.33 Invoice Date Description Amount
4871-09232022 09/23/2022 Acct. 8000007108 11600 Air Expressway $115.35 2784-09232022 09/23/2022 Acct. 8001612945 11600 Air Expressway $4,066.21 2260-09232022 09/23/2022 Acct. 8001650147 11565 Cortez Ave $276.09 8169-09222022 09/22/2022 Acct. 8000817366 12000 Stadium Rd LTG $2,296.45 5495-09222022 09/22/2022 Acct. 8004705272 11780 Air Expressway BS 2 & 3 $9,910.96 8827-09222022 09/22/2022 Acct. 8000822858 11613 Bartlett Ave. $2,193.61 6546-09292022 09/29/2022 Acct. 8002041024 14511 HWY 395 TC1 $69.61 2613-09292022 09/29/2022 Acct. 8002041881 14511 HWY395 LS-3 $26.17 1385-09292022 09/29/2022 Acct. 8002024613 16912 HWY 395 $86.95 5963-09202022 09/20/2022 Acct. 8003781420 Pump Meter 14614 Raccoon $3,300.90 5506-10052022 10/05/2022 Acct. 8002007155 14802 Turner $7,241.16 5831-10052022 10/05/2022 Acct. 8005152998 Well 14 14888 Turner $1,540.87 147892 11/09/2022 Open Accounts Payable STANTEC CONSULTING SERVICES, INC
$85,654.00
Invoice Date Description Amount
1934266 06/20/2022 Professional Services Rendered - 04/01/22-06/03/22 $23,389.00 1971317 08/30/2022 Professional Services Rendered - 06/04/22-08/05/22 $62,265.00 147893 11/09/2022 Open Accounts Payable UNDERGROUND SERVICE ALERT $489.57 Invoice Date Description Amount
820220003 09/01/2022 New Ticket Charges $442.25
22-2300462 09/01/2022 California State Fee for Regulatory Costs $47.32 147894 11/09/2022 Open Accounts Payable VERTECH INDUSTRIAL SYSTEMS, LLC
$34,009.17
Invoice Date Description Amount
P220135.00-12539 09/16/2022 SCADA Software / Programming $34,009.17 147895 11/09/2022 Open Accounts Payable VICTOR VALLEY ANIMAL

PROTECTIVE LEAGUE
$738.00
Invoice Date Description Amount
1988 08/01/2022 Animal Sheltering Fees - July 2022 $856.00 2003 08/31/2022 Animal Sheltering Fees - August 2022 ($118.00) 147896 11/09/2022 Open Accounts Payable VULCAN $1,250.98 Invoice Date Description Amount
73386538 08/26/2022 Cold Mix Asphalt used on City Streets Maint. $416.99 73391605 08/31/2022 Cold Mix Asphalt used on City Streets Maint. $415.98 73400917 08/09/2022 Cold Mix Asphalt used on City Streets Maint. $418.01 user: Anna Mosqueda AP Pages: 13 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
147897 11/09/2022 Open Accounts Payable WILLIAMS, CHARLES $295.08 Invoice Date Description Amount
10012022 09/20/2022 PERS Healthcare Charge $295.08
147898 11/09/2022 Open Accounts Payable FLYERS ENERGY LLC. $358.88 Invoice Date Description Amount
CFS-3153988 09/15/2022 Fuel for Inspectors Vehicle - September 2022 $101.01 CFS-3186814 10/15/2022 Fuel for Inspectors Vehicle - October 2022 $257.87 147899 11/09/2022 Open Accounts Payable ALLCABLE INC $368.72 Invoice Date Description Amount
4034898 11/02/2022 Proximity Thin Cards for IT Dept. $368.72 147900 11/09/2022 Open Accounts Payable AMBER DAWN JONES $640.00 Invoice Date Description Amount
29 10/24/2022 PC Meeting - 10/05/22 $80.00
30 10/26/2022 CC Meeting - 9/1, 8/29, 8/24, 7/27, 8/10, 8/17 & 8/24 $560.00 147901 11/09/2022 Voided/Reissued Wrong Address 11/30/2022 Accounts Payable AVCO DISPOSAL, INC. $572.42 Invoice Date Description Amount
N064309073 11/01/2022 19101 Jonathan St - November 2022 $572.42 147902 11/09/2022 Open Accounts Payable BANK UP CORPORATION $500.00 Invoice Date Description Amount
5327 10/31/2022 Variable Flex - October 2022 $500.00
147903 11/09/2022 Open Accounts Payable BARSTOW HUMANE SOCIETY $6,246.97 Invoice Date Description Amount
10122022 10/12/2022 Animal Sheltering Fees - September 2022 $6,246.97 147904 11/09/2022 Open Accounts Payable CALIFORNIA INTERNET LP $599.00 Invoice Date Description Amount
BD0114816 11/01/2022 Internet Services - November 2022 $599.00 147905 11/09/2022 Open Accounts Payable CAMINO TECHNOLOGIES, INC $3,000.00 Invoice Date Description Amount
1212 10/26/2022 Planning Dept. SOW - implementation/Service Support $3,000.00 147906 11/09/2022 Open Accounts Payable COMMUNITY WORKS DESIGN

GROUP, LLC
$464.36
Invoice Date Description Amount
14685 09/22/2022 210535 - Marconi Park Football Field $232.18 14686 09/22/2022 210536 - Marconi Park Perimeter Imp. $232.18 147907 11/09/2022 Open Accounts Payable COUNTY OF SAN BERNARDINO $217.52 Invoice Date Description Amount
27753 09/30/2022 Radio Access & Maintenance - September 2022 $217.52 147908 11/09/2022 Open Accounts Payable COUNTY OF SAN BERNARDINO (RECORDER)
$139.00
Invoice Date Description Amount
22-290616 10/17/2022 County Recording Fees - October 2022 $139.00 147909 11/09/2022 Open Accounts Payable COUNTY OF SAN BERNARDINO (TREASURER/TAX)
$1,709.77
Invoice Date Description Amount
220421641 10/17/2022 Annual Property Tax for APN 0472-171-41-0-000 $1,029.58 220402519 10/17/2022 Annual Property Tax for APN 0459-211-05-0-000 $74.06 user: Anna Mosqueda AP Pages: 14 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
220419588 10/17/2022 Annual Property Tax for APN 0468-261-63-0-000 $541.31 220419589 10/17/2022 Annual Property Tax for APN 0468-261-64-0-000 $64.82 147910 11/09/2022 Open Accounts Payable DAILY PRESS/DESERT DISPATCH $2,161.89 Invoice Date Description Amount
0004844172 11/02/2022 Public Noticing for Planning, Engineering, & City Clerks $2,161.89 147911 11/09/2022 Open Accounts Payable DEWEY PEST CONTROL, INC. $471.00 Invoice Date Description Amount
15473940 11/01/2022 Pest Control Services for Sheriff Station - November 2022
$65.00
15484009 11/01/2022 Pest Control Services for Sheriff Station - November 2022
$36.00
15475737 11/01/2022 Pest Control Services for Senior Center - November 2022
$133.00
15473550 11/01/2022 Pest Control Services for City Hall - November 2022 $237.00 147912 11/09/2022 Open Accounts Payable EPC ENVIRONEMENTAL INC $28,450.00 Invoice Date Description Amount
20221003 10/19/2022 General Plan Land Use Amendment $28,450.00 147913 11/09/2022 Open Accounts Payable EXECUTIVE ELEVATOR, INC. $2,975.00 Invoice Date Description Amount
98818 09/30/2022 Elevator Repairs for City Hall $2,975.00 147914 11/09/2022 Open Accounts Payable GA OSBORNE PIPE & SUPPLY INC. $1,952.96 Invoice Date Description Amount
101-55124-01 11/08/2022 8" Type A Cam $302.59
101-54745-01 11/08/2022 Supplies for Maintenance for WWTP $1,650.37 147915 11/09/2022 Open Accounts Payable GARDA WORLD $831.85 Invoice Date Description Amount
10715546 11/01/2022 Armored Services - November 2022 $831.85 147916 11/09/2022 Open Accounts Payable HDL COREN & CONE $2,700.00 Invoice Date Description Amount
SIN022156 10/24/2022 Contract Services Property Tax: October-December 2022
$2,700.00
147917 11/09/2022 Open Accounts Payable HESPERIA VETERINARY SERVICES $85.26 Invoice Date Description Amount
37230 10/26/2022 Veterinary Services $85.26
147918 11/09/2022 Open Accounts Payable INLAND WATER WORKS SUPPLY CO.
$7,924.11
Invoice Date Description Amount
S1058311.001 10/05/2022 Hydrant Meter Supplies $5,010.38 S1057669.002 10/05/2022 Safety Flange Repair Kit $2,155.00 S1057830.001 09/29/2022 Parts & Supplies for Maintenance $142.12 S1058077.002 08/31/2022 Parts & Supplies for Maintenance $346.92 S1058077.003 09/21/2022 Mueller Snap Clamp $269.69
147919 11/09/2022 Open Accounts Payable JACKSON LEWIS, P.C. $666.00 Invoice Date Description Amount
8123008 10/28/2022 Professional Services Rendered through 09/30/2022 $666.00 user: Anna Mosqueda AP Pages: 15 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
147920 11/09/2022 Open Accounts Payable MG ARTS SIGNS $3,600.00 Invoice Date Description Amount
1401 11/02/2022 Banners for Christmas Parade $3,600.00
147921 11/09/2022 Open Accounts Payable MOBILE OCCUPATIONAL SERVICES, INC.
$290.00
Invoice Date Description Amount
92614 10/25/2022 Annual Management Fees $100.00
92711 10/31/2022 Pre-Employment - Non-DOT/Random DOT $190.00 147922 11/09/2022 Open Accounts Payable POLYDYNE, INC. $4,089.11 Invoice Date Description Amount
1688104 10/31/2022 Clarifloc WE-1296 $4,089.11
147923 11/09/2022 Open Accounts Payable QUINN COMPANY $12,894.73 Invoice Date Description Amount
WOG00014597 10/06/2022 Remove & Replace Radiator Leaking Coolant $8,035.22 E2800201 10/23/2022 Portable Generator Rental for WWTP $4,859.51 147924 11/09/2022 Open Accounts Payable RUTAN & TUCKER, LLP. $300.00 Invoice Date Description Amount
942607 10/25/2022 Professional Services Rendered through 09/30/22 $300.00 147925 11/09/2022 Open Accounts Payable SOUTHERN CALIFORNIA EDISON $20,448.50 Invoice Date Description Amount
5506-11042022 11/04/2022 Acct. 8002007155 14802 Turner $6,252.10 5831-11042022 11/04/2022 Acct. 8005152998 Well 14 14888 Turner $1,154.67 2613-10312022 10/31/2022 Acct. 8002041881 14511 HWY395 LS-3 $30.15 6546-10312022 10/31/2022 Acct. 8002041024 14511 HWY 395 TC1 $76.14 1385-10312022 10/31/2022 Acct. 8002024613 16912 HWY 395 $102.18 5495-10242022 10/24/2022 Acct. 8004705272 11780 Air Expressway BS 2 & 3 $8,527.35 8827-10242022 10/24/2022 Acct. 8000822858 11613 Bartlett Ave. $1,267.55 8169-10242022 10/24/2022 Acct. 8000817366 12000 Stadium Rd LTG $798.91 2784-10252022 10/25/2022 Acct. 8001612945 11600 Air Expressway $2,014.43 4871-10252022 10/25/2022 Acct. 8000007108 11600 Air Expressway $40.38 2260-10252022 10/25/2022 Acct. 8001650147 11565 Cortez Ave $184.64 147926 11/09/2022 Open Accounts Payable SPARKLETTS $99.88 Invoice Date Description Amount
22733495 102822 10/28/2022 Water Delivery Services $99.88 147927 11/09/2022 Open Accounts Payable STAPLES ADVANTAGE $351.82 Invoice Date Description Amount
3521094916 10/22/2022 Office Supplies for Code & Animal Control $102.97 3521094915 10/22/2022 3" Black Binders for City Admin. $64.63 3521094913 10/22/2022 Office Supplies for City Clerks $184.22 147928 11/09/2022 Open Accounts Payable THE GREATER HIGH DESERT

CHAMBERS OF COMMERCE
$50.00
Invoice Date Description Amount
99094 09/07/2022 State of the County - No Registration - Angelo Meza $50.00 147929 11/09/2022 Open Accounts Payable TYPE SET GO $581.85 Invoice Date Description Amount
15729 10/18/2022 Animal Control - Impound Cards $581.85 user: Anna Mosqueda AP Pages: 16 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
147930 11/09/2022 Open Accounts Payable VALLEYWIDE NEWSPAPER $434.00 Invoice Date Description Amount
15085 09/29/2022 CDBG Repaving & Jonathan St/Chamberlaine St Widening
$434.00
147931 11/09/2022 Open Accounts Payable VCA MESA ANIMAL HOSPITAL $558.78 Invoice Date Description Amount
5616600016 10/18/2022 Normal Hours Emergency Vet Tx $42.50 5616600576 11/02/2022 Normal Hours Emergency Vet Tx $151.28 419173494-24397 09/21/2022 Normal Hours Emergency Vet Tx $42.50 419173494-24398 09/21/2022 Normal Hours Emergency Vet Tx $42.50 5616600310 10/25/2022 Normal Hours Emergency Vet Tx $42.50 5616600280 10/24/2022 Normal Hours Emergency Vet Tx $79.26 5616600279 10/24/2022 Normal Hours Emergency Vet Tx $84.40 5616599951 10/17/2022 Normal Hours Emergency Vet Tx $22.31 419173233.REV 09/15/2022 Normal Hours Emergency Vet Tx- Paid Balance for Inv. 419173233
$51.53
147932 11/09/2022 Open Accounts Payable WELLS FARGO FINANCIAL LEASING, INC.
$2,985.77
Invoice Date Description Amount
5022481653 11/02/2022 Canon Copier Lease - Coverage Period 0/27/22- 11/26/22
$2,985.77
147933 11/09/2022 Open Utility Management
Refund
GALARZA, STEVE $211.46
Account Type Account Number Description Transaction Date Transaction Type S6N 20009166-002 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
11/07/2022 MISC
147934 11/09/2022 Open Utility Management
Refund
GARABET, ANTHONY $56.70
Account Type Account Number Description Transaction Date Transaction Type R1NG 20013339-002 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
11/09/2022 MISC
147935 11/09/2022 Open Utility Management
Refund
GUERRERO, ROSALBA $305.89
Account Type Account Number Description Transaction Date Transaction Type R1NG 11011718-004 DEPOSIT REFUND FOR

CLOSED ACCOUNT
11/01/2022 MISC
147936 11/09/2022 Open Utility Management
Refund
HIGUERA ROMERO, JUAN $208.70
Account Type Account Number Description Transaction Date Transaction Type R2N 20213941-002 EARLY DEPOSIT REFUND
FOR 12 CONSECUTIVE ON

TIME PAYMENTS
11/02/2022 REFUND ADJUSTMENT
147937 11/09/2022 Open Utility Management
Refund
KELLER WILLIAMS REALTY $17.57
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 70013353-001 DEPOSIT REFUND FOR

CLOSED ACCT
11/08/2022 MISC
user: Anna Mosqueda AP Pages: 17 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
147938 11/09/2022 Open Utility Management
Refund
KING, PATRICE $128.12
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 90014235-001 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
11/01/2022 MISC
147939 11/09/2022 Open Utility Management
Refund
LEYVA JUAREZ, LUCILA $22.60
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 70012753-005 DEPOSIT REFUND FOR

CLOSED ACCT
11/01/2022 MISC
147940 11/09/2022 Open Utility Management
Refund
LOPEZ, OSCAR $182.65
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 50013424-002 DEPOSIT REFUND FOR

CLOSED ACCT
11/08/2022 MISC
147941 11/09/2022 Open Utility Management
Refund
MORA, SERGIO $77.05
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 70009106-001 DEPOSIT REFUND FOR

CLOSED ACCT
11/08/2022 MISC
147942 11/09/2022 Open Utility Management
Refund
PEREZ, SANDRA $127.97
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 60013788-003 DEPOSIT REFUND FOR

CLOSED ACCT
11/09/2022 MISC
147943 11/09/2022 Open Utility Management
Refund
SINGH, SUNITA $134.67
Account Type Account Number Description Transaction Date Transaction Type R1NG 20002088-002 DEPOSIT REFUND FOR

CLOSED ACCT
11/01/2022 MISC
147944 11/09/2022 Open Utility Management
Refund
TAYLOR, BRANDON $48.28
Account Type Account Number Description Transaction Date Transaction Type R1NG 20016528-001 DEPOSIT REFUND FOR

CLOSED ACCT
11/07/2022 MISC
147945 11/09/2022 Open Utility Management
Refund
THRUN, MICHELLE $48.85
Account Type Account Number Description Transaction Date Transaction Type R1NG 20018712-003 DEPOSIT REFUND FOR

CLOSED ACCT
11/02/2022 MISC
147946 11/09/2022 Open Utility Management
Refund
WATSON-WYNN, PRISCILLA $225.81
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 50003426-003 DEPOSIT REFUND FOR

CLOSED ACCT
11/08/2022 MISC
user: Anna Mosqueda AP Pages: 18 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
147947 11/09/2022 Open Utility Management
Refund
WEEKS, CHERYL $123.65
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 50015028-006 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
11/09/2022 MISC
147948 11/09/2022 Open Utility Management
Refund
WU, PING $40.89
Account Type Account Number Description Transaction Date Transaction Type R1NG 20014456-006 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
11/03/2022 MISC
147949 11/09/2022 Open Utility Management
Refund
ZARAGOZA, BENIGNA $8.44
Account Type Account Number Description Transaction Date Transaction Type R1NG 20006096-001 DEPOSIT REFUND FOR

CLOSED ACCT
11/01/2022 MISC
147950 11/16/2022 Open Accounts Payable SONJA BROWN $154.00 Invoice Date Description Amount
2022-794 10/17/2022 Refund Permit 2022-794 - Permit was not Issued $154.00 147951 11/17/2022 Open Utility Management
Refund
COSSYLEON, MONICA $279.50
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 80004147-001 DEPOSIT REFUND FOR

CLOSED ACCT
11/15/2022 MISC
147952 11/17/2022 Open Utility Management
Refund
LUCERO, GENIT $233.88
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 60004040-002 DEPOSIT REFUND FOR

CLOSED ACCT
11/15/2022 MISC
147953 11/17/2022 Open Utility Management
Refund

MEJIA AND MARIA LOPEZ,

EDUARDO
$168.24
Account Type Account Number Description Transaction Date Transaction Type R1NG 00007085-002 DEPOSIT REFUND FOR 12

CONSECUTIVE ON TIME

PAYMENTS
11/14/2022 REFUND ADJUSTMENT
147954 11/17/2022 Open Utility Management
Refund
RICHARDSON, KJERSTI $229.53
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 30003359-006 DEPOSIT RFUND FOR

INACTIVE ACCOUNT
11/15/2022 LOW INCOME EXEMPTION
147955 11/17/2022 Open Utility Management
Refund
SHAH, STORAI $30.37
Account Type Account Number Description Transaction Date Transaction Type R1NG 60016247-001 DEPOSIT REFUND FOR

CLOSED ACCT
11/15/2022 MISC
user: Anna Mosqueda AP Pages: 19 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
147956 11/17/2022 Open Utility Management
Refund
WILLIAMS, DOMINIQ $208.70
Account Type Account Number Description Transaction Date Transaction Type R2N 20214168-002 EARLY REFUND FOR 12

CONSECUTIVE ON TIME

PAYMENTS
11/15/2022 REFUND ADJUSTMENT
147957 11/17/2022 Open Accounts Payable APPLE VALLEY COMMUNICATIONS, INC.
$495.00
Invoice Date Description Amount
37149 10/31/2022 Annual Fire Alarm Testing Performed at WWTP $495.00 147958 11/17/2022 Open Accounts Payable CALIFORNIA STATE TREASURER,

CONDEMNATION FUND
$40,100.00
Invoice Date Description Amount
11162022 11/16/2022 To Deposit Appraised Value of a Condemned Property $40,100.00 147959 11/17/2022 Open Accounts Payable CINTAS CORP #150 $1,114.96 Invoice Date Description Amount
4127271121 08/03/2022 Weekly Mat and Uniform Service - August 2022 $125.70 4130619257 09/07/2022 Weekly Mat and Uniform Service - September 2022 $287.33 4131384738 09/14/2022 Weekly Mat and Uniform Service - September 2022 $287.33 4134134979 10/12/2022 Weekly Mat and Uniform Service - October 2022 $123.71 4134840000 10/19/2022 Weekly Mat and Uniform Service - October 2022 $69.83 4135544894 10/26/2022 Weekly Mat and Uniform Service - October 2022 $221.06 147960 11/17/2022 Open Accounts Payable CITY TRAFFIC COUNTERS $580.00 Invoice Date Description Amount
301074 10/14/2022 24-Hour Approach Counts - 395 & Air Expressway $580.00 147961 11/17/2022 Open Accounts Payable CORELOGIC SOLUTIONS, LLC. $225.00 Invoice Date Description Amount
82152698 10/31/2022 RealQuest Online Services - October 2022 $225.00 147962 11/17/2022 Open Accounts Payable DAILY PRESS/DESERT DISPATCH $5,084.69 Invoice Date Description Amount
0005011746 10/01/2022 Public Notice Hearing $5,084.69
147963 11/17/2022 Open Accounts Payable DESERT VALLEY MEDICAL GROUP $68.00 Invoice Date Description Amount
11913 11/01/2022 Basic Physical/Handling Specimen Testing $68.00 147964 11/17/2022 Open Accounts Payable GA OSBORNE PIPE & SUPPLY INC. $1,741.24 Invoice Date Description Amount
101-35716 11/07/2022 Supplies for Maintenance $1,741.24 147965 11/17/2022 Open Accounts Payable GIC CORPORATION $3,445.67 Invoice Date Description Amount
112032 10/30/2022 Hauling of Bio Solids - October 2022 $3,445.67 147966 11/17/2022 Open Accounts Payable HDL COREN & CONE $12,772.50 Invoice Date Description Amount
SIN022892 11/07/2022 ROPS Services 22-23 & 23-24 $12,772.50 147967 11/17/2022 Open Accounts Payable HOME DEPOT CREDIT SERVICES $711.81 Invoice Date Description Amount
3530530 10/31/2022 Supplies for Maintenance for Parks $95.61 user: Anna Mosqueda AP Pages: 20 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
3530531 10/31/2022 Supplies for Maintenance for Facility Maintenance $143.99 2181419 11/01/2022 Supplies for Maintenance for Parks $95.19 2181420 11/01/2022 Supplies for Maintenance $106.23
2523732 11/01/2022 Supplies for Maintenance for WWTP $270.79 147968 11/17/2022 Open Accounts Payable IMPERIAL SPRINKLER SUPPLY, INC.
$1,604.16
Invoice Date Description Amount
0008411345-001 10/19/2022 Supplies for Maintenance for Parks $87.10 5305313-00 09/30/2022 Supplies for Maintenance for Facility Maintenance $1,517.06 147969 11/17/2022 Open Accounts Payable JOSE ATILIO HERNANDEZ/IDEATE

CALIFORNIA
$7,500.00
Invoice Date Description Amount
09302022 09/30/2022 Services Rendered - September 2022 $7,500.00 147970 11/17/2022 Open Accounts Payable KASA CONSTRUCTION $30,657.91 Invoice Date Description Amount
8 09/01/2022 Marconi Park Construction and Renovation $30,657.91 147971 11/17/2022 Open Accounts Payable KNIGHT GUARD $3,570.00 Invoice Date Description Amount
024404 10/07/2022 Quarterly Alarm Monitoring Fees for Water - July-Sept 2022
$2,625.00
024403 10/07/2022 Quarterly Alarm Monitoring Fees for City Hall - JulySept 2022$945.00 147972 11/17/2022 Open Accounts Payable LAN WAN ENTERPRISES INC $26,600.00 Invoice Date Description Amount
73573 10/31/2022 IT Services - November 2022 $26,600.00 147973 11/17/2022 Open Accounts Payable LOCAL EQUITY LLC $10,000.00 Invoice Date Description Amount
1132022 11/01/2022 Monthly Technical Assistance - Retainer for October 2022
$10,000.00
147974 11/17/2022 Open Accounts Payable LOOMIS ARMORED US, LLC $1,011.18 Invoice Date Description Amount
13123554 10/31/2022 Armored Services $1,011.18
147975 11/17/2022 Open Accounts Payable MARIPOSA ECO CONSULTING INC $10,500.00 Invoice Date Description Amount
MECADEL2 10/20/2022 Professional Services Rendered - June-October 2022 $10,500.00 147976 11/17/2022 Open Accounts Payable MARY MANZO $1,698.50 Invoice Date Description Amount
86 11/15/2022 Janitorial Services: 11/01/22-11/15/22 $1,698.50 147977 11/17/2022 Open Accounts Payable NURSERY PRODUCTS, LLC $6,040.65 Invoice Date Description Amount
33945 11/01/2022 October 2022 Services $6,040.65
147978 11/17/2022 Open Accounts Payable PACIFIC CODE COMPLIANCE, LLC $103,190.00 Invoice Date Description Amount
2022-07 08/01/2022 Contract Services Rendered - July 2022 $103,190.00 user: Anna Mosqueda AP Pages: 21 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
147979 11/17/2022 Open Accounts Payable PATTON SALES CORPORATION $487.05 Invoice Date Description Amount
4495315 10/13/2022 Supplies for Maintenance $215.50
4485051 09/23/2022 Supplies for Maintenance $271.55
147980 11/17/2022 Open Accounts Payable PERC WATER CORPORATION $133,493.53 Invoice Date Description Amount
5759 10/31/2022 Operation & Maintenance for Water - December 2022 $69,562.80 5758 10/31/2022 Operation & Maintenance for Sewer - December 2022 $62,597.55 5773 10/31/2022 WWTP Reimbursement for Supplies for Maintenance - October 2022
$1,333.18
147981 11/17/2022 Open Accounts Payable POLYDYNE, INC. $8,178.23 Invoice Date Description Amount
1691432 11/14/2022 Clarifloc WE-1296 $8,178.23
147982 11/17/2022 Open Accounts Payable PRIME SYSTEMS INDUSTRIAL AUTOMATION, INC.
$1,455.38
Invoice Date Description Amount
0681A-21 11/07/2022 Emergency Service Support $1,455.38 147983 11/17/2022 Open Accounts Payable ROADPOST USA INC. $59.74 Invoice Date Description Amount
RU08316201 11/07/2022 Satellite Phone Service for Sheriffs Dept.-11/07/22- 12/06/22
$59.74
147984 11/17/2022 Open Accounts Payable SAN BERNARDINO COUNTY FIRE

DEPARTMENT
$500,848.17
Invoice Date Description Amount
ADE2022NOV 11/09/2022 Fire Protection Services - November 2022 $500,848.17 147985 11/17/2022 Open Accounts Payable THE TAIT GROUP, INC. $5,000.00 Invoice Date Description Amount
3855 08/29/2022 Transportation Consulting & Project Advocacy Svcs - Aug.. 2022
$5,000.00
147986 11/17/2022 Open Accounts Payable TKE ENGINEERING INC $34,460.00 Invoice Date Description Amount
2022-994 10/12/2022 164-22 Adelanto Rd & Pansy Rd Water&Sewer Imp Pro - Sept 2022
$210.00
2022-997 10/12/2022 164-31 White Ave CDBG Repaving Proj - September 2022
$13,422.50
2022-992 10/12/2022 164-30 El Mirage & Jonathan Paving Proj Phase I & II - Sept 2022
$8,292.50
2022-991 10/12/2022 164-14.01 Public Works Various Permit Insp. - Sept 2022
$330.00
2022-990 10/12/2022 164-20 Jonathan St & Chamberlaine Way - Sept. 2022 $150.00 2022-989 10/12/2022 164-01 General Engineering Svcs - September 2022 $6,375.00 2022-995 10/12/2022 164-13 Plan Checking Svcs - September 2022 $4,562.50 2022-993 10/12/2022 164-25 Local Road Safety Plan - September 2022 $312.50 2022-996 10/12/2022 164-05 Pearmain Sewer Relief Project - September 2022
$805.00
147987 11/17/2022 Open Accounts Payable VALLEYWIDE NEWSPAPER $694.50 Invoice Date Description Amount
15327 11/03/2022 LDP 22-08 (Without MAP) $161.00
user: Anna Mosqueda AP Pages: 22 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
15328 11/03/2022 CUP 21-07 & LDP 21-05 $182.00
15329 11/03/2022 CUP 22-17 $178.50
15330 11/03/2022 Public Notice Hearing - Ordinance No. 636 $71.50 15326 11/03/2022 Public Notice Hearing - Ordinance No. 635 $59.50 15219 10/20/2022 Applications for At-Large Member Cannabis Dispensary Permit
$42.00
147988 11/17/2022 Open Accounts Payable VULCAN $3,499.19 Invoice Date Description Amount
73468257 11/04/2022 Cold Mix Asphalt used on City Streets Maint. $1,032.02 73468255 11/04/2022 Cold Mix Asphalt used on City Streets Maint. $413.94 73468256 11/04/2022 Cold Mix Asphalt used on City Streets Maint. $424.10 73465330 10/31/2022 Cold Mix Asphalt used on City Streets Maint. $414.97 73465331 10/31/2022 Cold Mix Asphalt used on City Streets Maint. $797.17 73465332 10/31/2022 Cold Mix Asphalt used on City Streets Maint. $416.99 147989 11/17/2022 Open Accounts Payable WESTECH $15,917.73 Invoice Date Description Amount
87820 08/24/2022 Sewer - Gearbox $15,917.73
147990 11/17/2022 Open Accounts Payable WILLDAN FINANCIAL SERVICES $10,489.70 Invoice Date Description Amount
010-52836 10/28/2022 Water & Sewer Charges District Fee - FY 22/23 $3,058.60 010-52835 10/28/2022 Landscaping & Street-Lighting District Administration - FY 22/23
$4,109.34
010-52834 10/28/2022 Community Facilities Dist. Fees - FY 22/23 $3,321.76 147991 11/17/2022 Open Accounts Payable YAY FOR ANIME $3.00 Invoice Date Description Amount
11012022 11/01/2022 Overpayment Reimbursement $3.00
147992 11/30/2022 Open Accounts Payable AVCO DISPOSAL, INC. $572.42 Invoice Date Description Amount
N064239207 10/01/2022 Trash Services for Sewer Plant - October 2022 $572.42 147993 11/30/2022 Open Accounts Payable AVCO DISPOSAL, INC. $572.42 Invoice Date Description Amount
N064309073 11/01/2022 19101 Jonathan St - November 2022 $572.42 147994 12/01/2022 Open Utility Management
Refund
BEESE, DARLA $62.02
Account Type Account Number Description Transaction Date Transaction Type R1NG 12006014-002 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
12/01/2022 REFUND ADJUSTMENT
147995 12/01/2022 Open Utility Management
Refund
HAMILTON, JEFFREY $59.95
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 80006417-002 DEPOSIT REFUND FOR

CLOSED ACCT
11/22/2022 MISC
147996 12/01/2022 Open Utility Management
Refund
HO, FRANK $58.94
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 60013018-002 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
11/22/2022 MISC
user: Anna Mosqueda AP Pages: 23 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
147997 12/01/2022 Open Utility Management
Refund
JOHNSON, FELICIA , E $271.98
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 60016739-004 DEPOSIT REFUND FOR

CLOSED ACCOUNT
11/16/2022 MISC
147998 12/01/2022 Open Utility Management
Refund

JOSHUA & SONS PROPERTY

MANAGEMENT LLC
$111.44
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 90001060-002 DEPOSIT REFUND FOR

CLOSED ACCOUNT
11/29/2022 MISC
147999 12/01/2022 Open Utility Management
Refund
OPENDOOR LABS INC. $176.43
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 80003915-002 DEPOSIT REFUND FOR

CLOSED ACCT
11/22/2022 MISC
148000 12/01/2022 Open Utility Management
Refund
PENALOZA, JENNIFER $221.60
Account Type Account Number Description Transaction Date Transaction Type R2N 20213381-002 EARLY DEPOSIT REFUND
FOR 12 CONSECUTIVE ON

TIME PAYMENTS
11/22/2022 REFUND ADJUSTMENT
148001 12/01/2022 Open Accounts Payable ANDREW CARAVELLA $600.00 Invoice Date Description Amount
1 11/16/2022 16th Annual Christmas Parade - Emcee Services 12/10/22
$600.00
148002 12/01/2022 Open Accounts Payable ANGEL ROCK & SAND $261.35 Invoice Date Description Amount
32772 11/17/2022 Concrete Mixer Rental $261.35
148003 12/01/2022 Open Accounts Payable BARSTOW HUMANE SOCIETY $3,330.00 Invoice Date Description Amount
11012022 11/01/2022 Animal Sheltering Fees - October 2022 $3,330.00 148004 12/01/2022 Open Accounts Payable CALLTOWER, INC. $1,743.18 Invoice Date Description Amount
201223957 11/26/2022 Webex Portal Services: 11/26/22-12/25/22 $1,743.18 148005 12/01/2022 Open Accounts Payable COUNTY OF SAN BERNARDINO $217.52 Invoice Date Description Amount
27853 10/31/2022 Radio Access & Maintenance - October 2022 $217.52 148006 12/01/2022 Open Accounts Payable CROMMIE, JUDITH $287.20 Invoice Date Description Amount
11282022 11/28/2022 PERS Healthcare Charge $287.20
148007 12/01/2022 Open Accounts Payable EXECUTIVE ELEVATOR, INC. $161.00 Invoice Date Description Amount
99279 11/16/2022 Monthly Elevator Maint. for Sheriffs Station - December 2022
$161.00
user: Anna Mosqueda AP Pages: 24 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
148008 12/01/2022 Open Accounts Payable FANT, GINGER M. $372.55 Invoice Date Description Amount
11282022 11/28/2022 PERS Healthcare Charge $372.55
148009 12/01/2022 Open Accounts Payable HOME DEPOT CREDIT SERVICES $1,787.28 Invoice Date Description Amount
512630 11/03/2022 Holiday Decorations for City Hall $876.81 512629 11/03/2022 Christmas Tree for City Hall $613.07
7531104 11/06/2022 Safety Supplies and Holiday Decorations $297.40 148010 12/01/2022 Voided Other reasons not
stated
12/05/2022 Accounts Payable JOSE ATILIO HERNANDEZ/IDEATE

CALIFORNIA
$7,500.00
Invoice Date Description Amount
11292022 11/29/2022 Services Rendered - November 2022 $7,500.00 148011 12/01/2022 Open Accounts Payable KUPKA, GERALD $372.55 Invoice Date Description Amount
11282022 11/28/2022 PERS Healthcare Charge $372.55
148012 12/01/2022 Open Accounts Payable MARY MANZO $1,698.50 Invoice Date Description Amount
88 11/30/2022 Janitorial Services: 11/16/22-11/30/22 $1,698.50 148013 12/01/2022 Open Accounts Payable NURSERY PRODUCTS, LLC $1,117.63 Invoice Date Description Amount
34247 11/22/2022 Retro Billing for August & September 2022 $1,117.63 148014 12/01/2022 Open Accounts Payable OLIVAREZ MADRUGA LAW

ORGANIZATION
$110,143.73
Invoice Date Description Amount
20733 10/31/2022 Professional Services Rendered through 103/1/2022 $19,532.55 20712 10/31/2022 Professional Services Rendered through 10/31/2022 $1,167.90 20713 10/31/2022 Professional Services Rendered through 10/31/2022 $4,488.40 20714 10/31/2022 Professional Services Rendered through 10/31/2022 $4,885.98 20715 10/31/2022 Professional Services Rendered through 10/31/2022 $6,595.20 20716 10/31/2022 Professional Services Rendered through 10/31/2022 $366.40 20717 10/31/2022 Professional Services Rendered through 10/31/2022 $3,389.20 20718 10/31/2022 Professional Services Rendered through 10/31/2022 $25,674.60 20719 10/31/2022 Professional Services Rendered through 10/31/2022 $5,689.05 20720 10/31/2022 Professional Services Rendered through 10/31/2022 $160.30 20722 10/31/2022 Professional Services Rendered through 10/31/2022 $3,366.30 20725 10/31/2022 Professional Services Rendered through 10/31/2022 $2,221.30 20726 10/31/2022 Professional Services Rendered through 10/31/2022 $1,625.90 20727 10/31/2022 Professional Services Rendered through 10/31/2022 $7,442.50 20728 10/31/2022 Professional Services Rendered through 10/31/2022 $16,072.75 20729 10/31/2022 Professional Services Rendered through 10/31/2022 $3,618.20 20730 10/31/2022 Professional Services Rendered through 10/31/2022 $2,152.60 20731 10/31/2022 Professional Services Rendered through 10/31/2022 $824.40 20732 10/31/2022 Professional Services Rendered through 10/31/2022 $458.00 20721 10/31/2022 Professional Services Rendered through 10/31/2022 $114.50 20723 10/31/2022 Professional Services Rendered through 10/31/2022 $45.80 20724 10/31/2022 Professional Services Rendered through 10/31/2022 $251.90 user: Anna Mosqueda AP Pages: 25 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
148015 12/01/2022 Open Accounts Payable PITNEY BOWES, INC. $512.11 Invoice Date Description Amount
3105797268 11/10/2022 Billing Period: 09/15/22-12/14/22 $512.11 148016 12/01/2022 Open Accounts Payable RESOURCES RECYCLING &

RECOVERY
$8,926.00
Invoice Date Description Amount
1447390 12/01/2022 Unspent Funds CCPP FY 19-20 $8,926.00 148017 12/01/2022 Open Accounts Payable WILLDAN FINANCIAL SERVICES $46.74 Invoice Date Description Amount
010-50869 12/01/2022 City of Adelanto 2021/22 Phase 1 - Reminder Letter(s) $46.74 148018 12/01/2022 Open Accounts Payable WILLIAMS, CHARLES $295.08 Invoice Date Description Amount
11282022 11/28/2022 PERS Healthcare Charge $295.08
148019 12/05/2022 Voided Other reasons not
stated
12/06/2022 Accounts Payable JOSE ATILIO HERNANDEZ/IDEATE

CALIFORNIA
$7,500.00
Invoice Date Description Amount
11292022 11/29/2022 Services Rendered - November 2022 $7,500.00 Type Check Totals: 242 Transactions $3,686,857.51
04000013-01 - CITY OF ADELANTO GENERAL CHKG Totals
Checks Status Count Transaction Amount Reconciled Amount Open 237 $3,670,558.67 $0.00
Reconciled 0 $0.00 $0.00
Voided 5 $16,298.84 $0.00
Stopped 0 $0.00 $0.00
Total 242 $3,686,857.51 $0.00
All Status Count Transaction Amount Reconciled Amount
Open 237 $3,670,558.67 $0.00
Reconciled 0 $0.00 $0.00
Voided 5 $16,298.84 $0.00
Stopped 0 $0.00 $0.00
Total 242 $3,686,857.51 $0.00
Grand Totals:

Checks Status Count Transaction Amount Reconciled Amount Open 237 $3,670,558.67 $0.00
Reconciled 0 $0.00 $0.00
Voided 5 $16,298.84 $0.00
Stopped 0 $0.00 $0.00
Total 242 $3,686,857.51 $0.00
All Status Count Transaction Amount Reconciled Amount
Open 237 $3,670,558.67 $0.00
Reconciled 0 $0.00 $0.00
Voided 5 $16,298.84 $0.00
Stopped 0 $0.00 $0.00
Total 242 $3,686,857.51 $0.00
user: Anna Mosqueda AP Pages: 26 of 26 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2021 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
04000013-01 - CITY OF ADELANTO GENERAL CHKG
EFT
1723 06/22/2022 Reconciled 06/30/2022 Accounts Payable ZOOM VIDEO COMMUNICATIONS INC
$3,769.00 $3,769.00 $0.00
Invoice Date Description Amount
INV149111219 05/20/2022 Zoom Video Subscription - 05/20/22-05/19/23 $3,769.00 1724 08/12/2022 Open Accounts Payable SOUTHWEST GAS CORPORATION $140.02 Invoice Date Description Amount
4500-07272022 07/27/2022 Consolidated SWG Bill - 07/27/2022 $140.02 1725 09/13/2022 Open Accounts Payable SOUTHWEST GAS CORPORATION $140.68 Invoice Date Description Amount
4500-08262022 08/26/2022 Consolidated SWG Bill - 08/26/2022 $140.68 1726 11/04/2021 Reconciled 11/30/2021 Accounts Payable COLONIAL LIFE $273.66 $273.66 $0.00 Invoice Date Description Amount
10012021 10/01/2021 Colonial Allocation Billing Period 10/1/21 to 10/31/21 $273.66 1727 04/01/2022 Reconciled 04/30/2022 Accounts Payable COLONIAL LIFE $1,505.13 $1,505.13 $0.00 Invoice Date Description Amount
11012021 11/01/2021 Colonial Allocation Billing Period 5months 11/01/21 to 3/31/22
$1,505.13
1728 06/02/2022 Reconciled 06/30/2022 Accounts Payable COLONIAL LIFE $273.66 $273.66 $0.00 Invoice Date Description Amount
04012022 04/01/2022 Colonial Allocation Billing Period 4/01/22 to 4/30/21 $273.66 1729 10/13/2022 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$6,396.75
Invoice Date Description Amount
100000016933803 10/13/2022 CALPERS CURRENT CONTRIB PR of 10/13/22 $6,396.75 1730 10/13/2022 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$3,872.18
Invoice Date Description Amount
100000016933756 10/13/2022 CALPERS CURRENT CONTRIB 10/13/22 $3,872.18 1731 09/28/2022 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$8,577.92
Invoice Date Description Amount
100000016918565 09/01/2022 Unfunded Accrued Liability- Plan 4073 September $8,577.92 1732 09/28/2022 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$1,153.50
Invoice Date Description Amount
100000016918554 09/01/2022 Unfunded Accrued Liability- Plan 3470 September $1,153.50 1733 09/28/2022 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$145.00
Invoice Date Description Amount
100000016918574 09/01/2022 Unfunded Accrued Liability- Plan 3470 September $145.00 1734 07/25/2022 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$8,577.92
Invoice Date Description Amount
100000016849712 07/01/2022 Unfunded Accrued Liability- Plan 4073 July $8,577.92 user: Anna Mosqueda AP Pages: 1 of 4 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2001 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
1735 07/25/2022 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$1,153.50
Invoice Date Description Amount
100000016849704 07/01/2022 Unfunded Accrued Liability- Plan 3470 July $1,153.50 1736 07/25/2022 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$145.00
Invoice Date Description Amount
100000016849720 07/01/2022 Unfunded Accrued Liability- Plan 27331 July $145.00 1737 08/31/2022 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$8,577.92
Invoice Date Description Amount
100000016881850 08/01/2022 Unfunded Accrued Liability- Plan 4073 August $8,577.92 1738 08/31/2022 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$1,153.50
Invoice Date Description Amount
100000016881840 08/01/2022 Unfunded Accrued Liability- Plan 3470 August $1,153.50 1739 08/31/2022 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$145.00
Invoice Date Description Amount
100000016881858 08/01/2022 Unfunded Accrued Liability- Plan 27331 August $145.00 1740 07/07/2022 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$564.00
Invoice Date Description Amount
100000016842064 07/01/2022 Annual CalPERS Classic Survivor Benef Billing $564.00 1741 07/07/2022 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$817.80
Invoice Date Description Amount
100000016841968 07/01/2022 Annual CalPERS PEPRA Survivor Benef Billing $817.80 1742 08/31/2022 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$1,050.00
Invoice Date Description Amount
1000000168886899 08/01/2022 Annual CalPERS GASB 68 Service Fees $1,050.00 1743 09/14/2021 Open Accounts Payable SOUTHWEST GAS CORPORATION $165.01 Invoice Date Description Amount
4500-08272021 08/27/2021 Consolidated SWG Bill - 08/27/2021 $165.01 1744 10/13/2021 Open Accounts Payable SOUTHWEST GAS CORPORATION $186.18 Invoice Date Description Amount
4500-09242021 09/24/2021 Consolidated SWG Bill - 09/24/2021 $186.18 1745 11/15/2021 Open Accounts Payable SOUTHWEST GAS CORPORATION $268.34 Invoice Date Description Amount
4500-10282021 10/28/2021 Consolidated SWG Bill - 10/28/2021 $268.34 1746 12/14/2021 Open Accounts Payable SOUTHWEST GAS CORPORATION $329.45 Invoice Date Description Amount
4500-11242021 11/24/2021 Consolidated SWG Bill - 11/24/2021 $329.45 user: Anna Mosqueda AP Pages: 2 of 4 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2001 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
1747 02/14/2022 Open Accounts Payable SOUTHWEST GAS CORPORATION $3,067.48 Invoice Date Description Amount
4500-01272022 01/27/2022 Consolidated SWG Bill - 01/27/2022 $3,067.48 1748 03/14/2022 Reconciled 03/31/2022 Accounts Payable SOUTHWEST GAS CORPORATION $1,807.92 $1,807.92 $0.00 Invoice Date Description Amount
4500-02242022 02/24/2022 Consolidated SWG Bill - 02/24/2022 $1,807.92 1749 04/12/2022 Reconciled 04/30/2022 Accounts Payable SOUTHWEST GAS CORPORATION $1,430.97 $1,430.97 $0.00 Invoice Date Description Amount
4500-03252022 03/25/2022 Consolidated SWG Bill - 03/25/2022 $1,430.97 1750 05/12/2022 Reconciled 05/31/2022 Accounts Payable SOUTHWEST GAS CORPORATION $487.23 $487.23 $0.00 Invoice Date Description Amount
4500-04262022 04/26/2022 Consolidated SWG Bill - 04/26/2022 $487.23 1751 06/14/2022 Reconciled 06/30/2022 Accounts Payable SOUTHWEST GAS CORPORATION $253.35 $253.35 $0.00 Invoice Date Description Amount
4500-05272022 05/27/2022 Consolidated SWG Bill - 05/27/2022 $253.35 1752 07/12/2022 Open Accounts Payable SOUTHWEST GAS CORPORATION $153.65 Invoice Date Description Amount
4500-06242022 06/24/2022 Consolidated SWG Bill - 06/24/2022 $153.65 1753 10/27/2022 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$8,577.92
Invoice Date Description Amount
100000016952501 10/01/2022 Unfunded Accrued Liability- Plan 4073 October $8,577.92 1754 10/27/2022 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$1,153.50
Invoice Date Description Amount
100000016952489 10/01/2022 Unfunded Accrued Liability- Plan 3470 October $1,153.50 1755 10/27/2022 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$145.00
Invoice Date Description Amount
100000016952508 10/01/2022 Unfunded Accrued Liability- Plan 27331 $145.00 1756 08/08/2022 Open Accounts Payable COLONIAL LIFE $273.66 Invoice Date Description Amount
May 2022 Bill 05/01/2022 Colonial Allocation Billing Period 05/01/22 to 05/31/22 $273.66 1757 08/08/2022 Open Accounts Payable COLONIAL LIFE $273.66 Invoice Date Description Amount
June 2022 Bill 06/01/2022 Colonial Allocation Billing Period 06/01/22 to 06/30/22 $273.66 1758 07/07/2022 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$3,679.74
Invoice Date Description Amount
100000016833402 07/07/2022 CALPERS CURRENT CONTRIB PR of 7/7/22 $3,679.74 Type EFT Totals: 36 Transactions $70,685.20 $9,800.92 $0.00 04000013-01 - CITY OF ADELANTO GENERAL CHKG Totals
EFTs Status Count Transaction Amount Reconciled Amount
Open 28 $60,884.28 $0.00
Reconciled 8 $9,800.92 $9,800.92
user: Anna Mosqueda AP Pages: 3 of 4 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2001 - To Payment Date: 12/7/2022 Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
Voided 0 $0.00 $0.00
Total 36 $70,685.20 $9,800.92
All Status Count Transaction Amount Reconciled Amount
Open 28 $60,884.28 $0.00
Reconciled 8 $9,800.92 $9,800.92
Voided 0 $0.00 $0.00
Stopped 0 $0.00 $0.00
Total 36 $70,685.20 $9,800.92
Grand Totals:

EFTs Status Count Transaction Amount Reconciled Amount
Open 28 $60,884.28 $0.00
Reconciled 8 $9,800.92 $9,800.92
Voided 0 $0.00 $0.00
Total 36 $70,685.20 $9,800.92
All Status Count Transaction Amount Reconciled Amount
Open 28 $60,884.28 $0.00
Reconciled 8 $9,800.92 $9,800.92
Voided 0 $0.00 $0.00
Stopped 0 $0.00 $0.00
Total 36 $70,685.20 $9,800.92
user: Anna Mosqueda AP Pages: 4 of 4 Wednesday, December 7, 2022 Payment Register
City of Adelanto
From Payment Date: 12/8/2001 - To Payment Date: 12/7/2022

ADELANTO PUBLIC UTILITY AUTHORITY
DATE: 12/14/20222
Honorable Chairman and Public Utility Authority Members Adelanto Public Utility Authority
Daniel Best, Operations Manager, PERC Water
TO:

FROM:

BY:

SUBJECT: APUA MONTHLY WATER SYSTEM REPORT ‐ WATER
ATTACHMENTS:

1. APUA Monthly Water System Report – October 2022
Adelanto Water System
Monthly Asset Management Report
prepared for the City of Adelanto, California
Mr. Jessie Flores
City Manager, City of Adelanto
11600 Air Expressway
Adelanto, CA 92301
RE: October 2022 ADELANTO WATER SYSTEM MONTHLY ASSET MANAGEMENT REPORT Dear Mr. Flores,
Please find the Adelanto Water Treatment System Monthly Asset Management Report enclosed.

The purpose of this report is to inform the City of Adelanto of its Potable Water Treatment and Distribution system’s performance this month.

Since the current performance of Adelanto's watersystem influencesthe future of the Adelanto's population, industrial and commercial growth, the health and compliance of this facility is of utmost importance to us. If you have any questions or concerns, feel free to contact Bob Nespeca, Vice President of PERC Water via his cell (714) 514‐8873 or email [email protected].

PERC Water is dedicated to the highest caliber of customer service with quality and accuracy. If you have any inquiriesregarding our services or the content of this report, please do not hesitate to contact me at (760) 518‐1606.

Thank you for entrusting the City of Adelanto's Portable Water System to PERC Water. We appreciate your business and look forward to providing you with quality management and excellent customer service.

Sincerely,
Daniel Best
Senior Area Operations Manager
PERC Water Corporation Asset
Management Division
CC: Bob Nespeca, Vice President, PERC Water Corporation Brian Wolfe, City Engineer, RPG
959 South Coast Drive, Suite 315 Costa Mesa, CA 92626 | Office: 714.352.7750 | Fax: 714.352.7765 | www.percwater.com Adelanto Water System
Monthly Asset Management Report

TABLE OF CONTENTS
Section A
CIP Report
Section B
Executive Summary
Section C
Iron & Manganese Report
Section D
Distribution System Report
Section E
Completed Work Orders
Section F
Monthly Coliform Report
Section G
Explanation of Terms and Acronyms
Section A
CIP Report
Adelanto
Water System
Capital Improvement Plan (CIP) Report
Section A CIP Report
Monthly Asset Management Report
In the past 10 years, the City of Adelanto’s population has grown by more than 25% (U.S. Census).

The City’s current water treatment system, already straining to accommodate Adelanto residents, will not supply enough water for incoming businesses and continued population growth. The following is a summary of the needed repairs and updates (Type 1 and Type 2) associated with the water system, the estimated cost and status. These repairs and updates are essential to the future of Adelanto’s water supply. Below is an updated list of the CIP items:

Type 1 CIP Items: Repairs and/or replacements for which: i) the scope of work is presently known/defined without the need for the additional engineering support; and/or ii) qualified service providers/contractors can readily be solicited to provide cost quotations to complete the required scope of work pursuant to the City’s established procurement processes.

TYPE 1 CIP Water System

PROJECT

LOCATION TYPE OF PROJECT PROJECT DESCRIPTION

ESTIMATED

COST STATUS
Water Meter
Infrastructure
Upgrade
Install upgraded
Water Meter
Infrastructure
Install AMI
Infrastructure for
remote meter reading
and leak detection
$1,750,000
Initial Phase has
Begun
Air Expressway WaterOperations
Building
Proper and safe building
to effectively operate
water operations.
$4,000,000
Property must be
acquired by the City of
Adelanto
.75Mil Tank Replacement of
Tank
Replace undersized
.75Mil with 2.0MG
Pending
quote
City of Adelanto needs
to acquire property
near existing site
Water Supply
Well
Water Supply Drill and equip a new water
supply well
$2,000,000 Budgeted, awaiting
RFP
Adelanto Section A CIP Report
Water System Monthly Asset Management Report
Type 2 CIP items: CIP items for which engineering design, specification and/or permitting must be completed prior to the solicitation of bid and award of contracts.

TYPE 2 CIP

PROJECT

LOCATION TYPE OF PROJECT PROJECT DESCRIPTION ESTIMATED

COST STATUS
Booster
Station 1200
Replace electrical
switch gear,starters
and controls
Outdated and unsafe
equipment. Failure willresult
in expenses in tie‐in water.
$300,000
Engineering isreviewing
and recommends
priority in CIP list
Well 14A
Connect 14a to
Layneox Fe/Mn
treatment system
Could be necessary in order to
comply with blending permit
and run wells 4 & 5a
(depending on fluoride levels).
$40,000
Increase efficiency of
the well and water
supply
Layneox
Fe/Mn
Treatment
System
Prepare workplan
for bypass,
demolition and
replacement of
storage tanks
The tanks were inspected in
2015; repairs and recoats are
needed.
$185,000
(both
tanks)
Quote requested in
December; project to
commence after
completion of R3;
proposed work
Zone 1
Northside
Pipeline
Replacement
Replace ages
mainline, services,
hydrant, valves, etc.

The infrastructure is aged,
undersized and failing.
$4,000,000
(annually)
Need to begin
engineering

RESERVOIRS
Develop workplan
for bypass,
sandblast, recoat
750,000 gallon
reservoir
Thistank needsto be recoated
inside. Engineering of bypass
and scheduling for interior
coating.
$20,000
Requires a special
bypassto take offline
for any kind of
maintenance. Project
expected to begin 2019.

RESERVOIRS
Install mixing system
on water storage
tanks
Reservoir mixer (tank shark)
total of 5 mixers; eliminates
reduce stratification of water
storage tanks
$261,842
Quotes requested:
$41,550 for 3 Mill
$220,292 for both 5
Mills
Fe/Mn
Treatment
Plant
Fluoride Treatment
Treatment to reduce fluoride
to meet state standards;
increase water production
$275,000 Currently sending out
RFPs
To move forward with any of these improvements or for questions regarding these projects, please contact Daniel Best, Water Superintendent via his direct line (760) 518‐1606 or Bob Nespeca, Vice President via his direct line (714) 514‐8873.

Section B
Executive Summary
Section B Executive Summary
Adelanto Water System Monthly Asset Management Report
Executive Summary
This month, the Adelanto Water System treated 57 million, 778 thousand gallons of water. The system remained online each day of the month. Combined with the water produced from wells that run directly into the water distribution system, Adelanto produced 18 million, 478 thousand gallons. Additionally, 47.6 million gallons of water was purchased from Mojave Water Agency through the R3 project this month.

Equipment failures, changes and repairs are outlined in the CIP Report and the following sections:

Distribution System Report, Repairs
PERC Water Corporation employees made a number of repairs to existing lines and responded to customer input, as needed. Throughout the month, a total of 6 wells were online (including 8A which is a non‐potable well). There are also 8 reservoirs and 8 booster pumps currently in service.

Facility Staffing
Sr. Area Operations Manager Lead Water Operator
Water Production and Usage
This month’s water production and usage is summarized in the tables below. All samples were in compliance with the quality standards set forth in our operating contract and permit. **Please note: ND = non detect; the lab sample had so little of the constituent being tested the instrumentation could not detect it.**
Water Production and Usage Amount
Treated Potable Water (runs
through treatment system)

57.778 MG
Intertie Water Accepted 47.683 MG
Total Water Produced –
Potable from ALL sources
123.939 MG
Well 8a – Non Potable 0 MG
Potable Wells in Service 6
Reservoirs in Service 8
Booster Pumps in Service 8
Compliance Sampling
Monthly Averages (mg/l)
Fluoride 0.45
Arsenic ND
Iron ND
Manganese ND
Section B Executive Summary
Adelanto Water System Monthly Asset Management Report
Water Distribution
This month’s water distribution system activities are summarized in the tables below.

Description Quantity
Leaks Identified 4
Mainline Leaks 2
Service Leaks Repaired/
Replaced
2 Curb/Corp/Angle Stop Repairs 3
Meter Box Repairs 4
Air Vacuum Releases Serviced 1
Repaired Fire Hydrants 5
Hydrants Flushed 11
Meters Installed/Replaced 11
Annual Backflow Letters Sent 50
City Backflow Devices Tested 2
City Backflow Devices Repaired 2
USA Line Locates 433
After Hours Emergency Calls 10
Power/Communication Failures 0
Security Issues 2
Reportable Injuries/Accidents 0
T.P/Wells/Boosters 2
Billing and Customer Service
Due to the updated New World system, work orders cannot currently be generated by type.

Therefore, this section of the executive summary will show total completed customer service work orders completed by PERC Water staff.

Completed work order total for June: 190
For inquiries regarding specific work orders, please contact Daniel Best at (760) 518‐1606.

Section C
Iron & Manganese Report
Section C Iron & Manganese Report
Adelanto Water System Monthly Asset Management Report
Iron and Manganese (I & M) Treatment Plant Activity Summary During the month of June, state certified treatment operations staff operated the Iron and Manganese treatment plant. Detailed information regarding the operation is below:
 The Adelanto water treatment plant treated 57 million 778 thousand gallons of raw water.
 All effluent samples from the I & M plant were within operational guidelines for Iron and Manganese.
 Weekly samples were collected and sent to a certified laboratory.  Daily grab samples were analyzed for:
o Iron
o Manganese
o Chlorine residual (compared to online chlorine sensor) o Turbidity
Current Issues with the Iron and Manganese (I & M) System These issues need to be given priority as they are essential to water system function and water quality.
 The chlorine storage tanks need to be replaced as chlorine in liquid form degenerates rapidly
 Both raw and finished water tanks have been inspected and are both severely corroded and need to be replaced.
 1200 Booster #1 is in need of replacement. Update: booster is installed and awaiting parts for startup (Complete)
 1200 Booster #1 switchgear is not to code and needs to be replaced.

City of Adelanto Adelanto Iron and Manganese Filtration Plant System Number 3610001
Operated by: PERC Water
Start date 10/1/2022
Plant Status Filter Influent
Date Online/Offline
Free CL2
Residual
(Daily)
Turbidity,
NTU (Daily)
Treated
Water
Reservoir
CL2
Iron, ug/L
(Weekly)
Manganese,
ug/L
(Weekly)
Total
Coliforms
(Monthly)
HPC
(Monthly)
10/1/2022 Online 0.04 0.11 1.6910/2/2022 Online 0.06 0.12 1.5710/3/2022 Online 0.10 0.10 1.6110/4/2022 Online 0.10 0.09 1.51 ND ND Absent <1 10/5/2022 Online 0.25 0.10 1.2910/6/2022 Online 0.12 0.09 1.5310/7/2022 Online 0.15 0.08 1.5810/8/2022 Online 0.09 0.11 1.1510/9/2022 Online 0.07 0.11 1.45 10/10/2022 Online 0.01 0.10 1.4010/11/2022 Online 0.05 0.11 1.45 ND ND Absent <110/12/2022 Online 0.03 0.10 1.4810/13/2022 Online 0.08 0.10 1.5510/14/2022 Online 0.07 0.10 1.8310/15/2022 Online 0.07 0.10 1.6210/16/2022 Online 0.06 0.10 1.6010/17/2022 Online 0.05 0.11 1.5310/18/2022 Online 0.03 0.11 1.56 ND ND Absent <110/19/2022 Online 0.05 0.12 1.3610/20/2022 Online 0.05 0.11 1.3510/21/2022 Online 0.08 0.12 1.2910/22/2022 Online 0.03 0.09 1.9110/23/2022 Online 0.04 0.11 1.6910/24/2022 Online 0.05 0.11 1.6510/25/2022 Online 0.06 0.11 1.83 ND ND Absent <110/26/2022 Online 0.06 0.09 1.8310/27/2022 Online 0.06 0.11 1.7010/28/2022 Online 0.04 0.10 1.7010/29/2022 Online 0.06 0.11 1.8810/30/2022 Online 0.05 0.12 1.7110/31/2022 Online 0.10 0.41 2.02 Filter Effluent (3610001‐021)
Notes
City of Adelanto Adelanto Iron and Manganese Filtration Plant System Number 3610001
Operated by: PERC Water
WELL 1G 361001‐016 4‐Oct‐22 Online ND 62 Absent <1
3G2 361001‐021 4‐Oct‐22 Online ND ND Absent <1
4G 361001‐013 4‐Oct‐22 Online ND ND Absent <1
8G2 361001‐022 4‐Oct‐22 Online ND 810 Absent <1
Total Coliforms
(P or A) Location HPC Comments Primary Station Code Date Status (Online/Offline) Iron, ug/L Manganese, ug/L Section D
Distribution System Report
State of California -- State Water Resources Control Board Division of Drinking Water Programs Water System Name: City of Adelanto System N 360001 Month/Year: Oct-22 Facility Name: 0.75 Mil Reservoir Blending Facility Constituent Blended: Fluoride MCL 2 mg/L Quantity of
Water (gpd)
Conc.
(mg/L) A X B = Quantity of Water (gpd) Conc. (mg/L) D X E = Quantity of Water (gpd) Conc. (mg/L) G X H = Quantity of Water (gpd) Conc. (mg/L) J X K = C+F+I+L= A+D+G+J=

A B C D E FG H I J K L M N
1 0 0.00 0 610,000 0.51 311,100 0 0.00 0 3,028,877 0.44 1,332,706 1,643,806 3,638,877 0.4522 0 0.00 0 521,000 0.51 265,710 0 0.00 0 3,170,053 0.44 1,394,824 1,660,534 3,691,053 0.4503 0 0.00 0 529,000 0.51 269,790 0 0.00 0 2,554,011 0.44 1,123,765 1,393,555 3,083,011 0.4524 0 0.00 0 624,000 0.51 318,240 0 0.00 0 3,080,214 0.44 1,355,294 1,673,534 3,704,214 0.452 0.465 0 0.00 0 357,000 0.51 182,070 0 0.00 0 1,860,963 0.44 818,824 1,000,894 2,217,963 0.4516 0 0.00 0 531,000 0.51 270,810 0 0.00 0 2,810,695 0.44 1,236,706 1,507,516 3,341,695 0.4517 0 0.00 0 720,000 0.51 367,200 0 0.00 0 3,542,246 0.44 1,558,588 1,925,788 4,262,246 0.4528 0 0.00 0 637,000 0.51 324,870 0 0.00 0 3,170,053 0.44 1,394,824 1,719,694 3,807,053 0.4529 0 0.00 0 511,000 0.51 260,610 0 0.00 0 3,131,551 0.44 1,377,882 1,638,492 3,642,551 0.450 10 0 0.00 0 465,000 0.51 237,150 0 0.00 0 2,464,171 0.44 1,084,235 1,321,385 2,929,171 0.45111 0 0.00 0 629,000 0.51 320,790 0 0.00 0 2,951,872 0.44 1,298,824 1,619,614 3,580,872 0.452 0.4312 0 0.00 0 1,249,000 0.51 636,990 0 0.00 0 3,247,059 0.44 1,428,706 2,065,696 4,496,059 0.45913 0 0.00 0 619,000 0.51 315,690 0 0.00 0 2,951,872 0.44 1,383,529 1,699,219 3,570,872 0.47614 0 0.00 0 599,000 0.51 305,490 0 0.00 0 3,144,385 0.44 1,191,529 1,497,019 3,743,385 0.40015 0 0.00 0 683,000 0.51 348,330 0 0.00 0 2,708,021 0.44 1,541,647 1,889,977 3,391,021 0.55716 0 0.00 0 559,000 0.51 285,090 0 0.00 0 3,503,743 0.44 1,394,824 1,679,914 4,062,743 0.41317 0 0.00 0 0 0.51 0 0 0.00 0 3,170,053 0.44 1,264,941 1,264,941 3,170,053 0.39918 0 0.00 0 0 0.51 0 0 0.00 0 2,874,866 0.44 1,355,294 1,355,294 2,874,866 0.471 0.4319 0 0.00 0 0 0.51 0 0 0.00 0 3,080,214 0.44 1,321,412 1,321,412 3,080,214 0.42920 0 0.00 0 0 0.51 0 0 0.00 0 3,003,209 0.44 1,327,059 1,327,059 3,003,209 0.44221 0 0.00 0 0 0.51 0 0 0.00 0 3,016,043 0.44 1,197,176 1,197,176 3,016,043 0.39722 0 0.00 0 119,000 0.51 60,690 0 0.00 0 2,720,856 0.44 1,197,176 1,257,866 2,839,856 0.44323 0 0.00 0 492,000 0.51 250,920 0 0.00 0 4,337,968 0.44 1,908,706 2,159,626 4,829,968 0.44724 0 0.00 0 406,000 0.51 207,060 0 0.00 0 2,040,642 0.44 897,882 1,104,942 2,446,642 0.45225 0 0.00 0 642,000 0.51 327,420 0 0.00 0 3,182,888 0.44 1,400,471 1,727,891 3,824,888 0.452 0.4226 0 0.00 0 618,000 0.51 315,180 0 0.00 0 3,054,545 0.44 1,344,000 1,659,180 3,672,545 0.45227 0 0.00 0 606,000 0.51 309,060 0 0.00 0 2,990,374 0.44 1,315,765 1,624,825 3,596,374 0.45228 0 0.00 0 701,000 0.51 357,510 0 0.00 0 3,413,904 0.44 1,502,118 1,859,628 4,114,904 0.45229 0 0.00 0 602,000 0.51 307,020 0 0.00 0 3,016,043 0.44 1,327,059 1,634,079 3,618,043 0.45230 0 0.00 0 636,000 0.51 324,360 0 0.00 0 5,967,914 0.44 2,625,882 2,950,242 6,603,914 0.44731 0 0.00 0 582,000 0.51 296,820 0 0.00 0 5,916,578 0.44 2,603,294 2,900,114 6,498,578 0.446 ND = Non DetectBlank Cell = No Sample

M O N T H L Y B L E N D I N G R E C O R D
Day
Source 1: Well 4 Source 2: Well 14A Source 3: Well 5A Source 4: Treatment Plant Effluent Theoretical Concentration in Blended Water from Sources 1, 2, 3, & 4. Lab Result (mg/L) @ FRONT
PUMP
HOUSE
M  N
( mg/L )
State of California -- State Water Resources Control Board Division of Drinking Water Programs Water System Name: City of Adelanto System No.: 360001 Month/Year: Oct-22 Facility Name: 0.75 Mil Reservoir Blending Facility Constituent Blended: Arsenic MCL 0.01 mg/L Quantity of
Water (gpd)
Conc.
(mg/L) A X B = Quantity of Water (gpd) Conc. (mg/L) D X E = Quantity of Water (gpd) Conc. (mg/L) G X H = Quantity of Water (gpd) Conc. (mg/L) J X K = C+F+I+L= A+D+G+J=

A B C D E FG H I J K L M N
1 0 0.00 0 610,000 0.00 0 0 0.00 0 3,028,877 0.00 0 0 3,638,877 0.0002 0 0.00 0 521,000 0.00 0 0 0.00 0 3,170,053 0.00 0 0 3,691,053 0.0003 0 0.00 0 529,000 0.00 0 0 0.00 0 2,554,011 0.00 0 0 3,083,011 0.0004 0 0.00 0 624,000 0.00 0 0 0.00 0 3,080,214 0.00 0 0 3,704,214 0.000 ND5 0 0.00 0 357,000 0.00 0 0 0.00 0 1,860,963 0.00 0 0 2,217,963 0.0006 0 0.00 0 531,000 0.00 0 0 0.00 0 2,810,695 0.00 0 0 3,341,695 0.0007 0 0.00 0 720,000 0.00 0 0 0.00 0 3,542,246 0.00 0 0 4,262,246 0.0008 0 0.00 0 637,000 0.00 0 0 0.00 0 3,170,053 0.00 0 0 3,807,053 0.0009 0 0.00 0 511,000 0.00 0 0 0.00 0 3,131,551 0.00 0 0 3,642,551 0.000 10 0 0.00 0 465,000 0.00 0 0 0.00 0 2,464,171 0.00 0 0 2,929,171 0.00011 0 0.00 0 629,000 0.00 0 0 0.00 0 2,951,872 0.00 0 0 3,580,872 0.000 ND12 0 0.00 0 1,249,000 0.00 0 0 0.00 0 3,247,059 0.00 0 0 4,496,059 0.00013 0 0.00 0 619,000 0.00 0 0 0.00 0 2,951,872 0.00 0 0 3,570,872 0.00014 0 0.00 0 599,000 0.00 0 0 0.00 0 3,144,385 0.00 0 0 3,743,385 0.00015 0 0.00 0 683,000 0.00 0 0 0.00 0 2,708,021 0.00 0 0 3,391,021 0.00016 0 0.00 0 559,000 0.00 0 0 0.00 0 3,503,743 0.00 0 0 4,062,743 0.00017 0 0.00 0 0 0.00 0 0 0.00 0 3,170,053 0.00 0 0 3,170,053 0.00018 0 0.00 0 0 0.00 0 0 0.00 0 2,874,866 0.00 0 0 2,874,866 0.000 ND19 0 0.00 0 0 0.00 0 0 0.00 0 3,080,214 0.00 0 0 3,080,214 0.00020 0 0.00 0 0 0.00 0 0 0.00 0 3,003,209 0.00 0 0 3,003,209 0.00021 0 0.00 0 0 0.00 0 0 0.00 0 3,016,043 0.00 0 0 3,016,043 0.00022 0 0.00 0 119,000 0.00 0 0 0.00 0 2,720,856 0.00 0 0 2,839,856 0.00023 0 0.00 0 492,000 0.00 0 0 0.00 0 4,337,968 0.00 0 0 4,829,968 0.00024 0 0.00 0 406,000 0.00 0 0 0.00 0 2,040,642 0.00 0 0 2,446,642 0.00025 0 0.00 0 642,000 0.00 0 0 0.00 0 3,182,888 0.00 0 0 3,824,888 0.000 ND26 0 0.00 0 618,000 0.00 0 0 0.00 0 3,054,545 0.00 0 0 3,672,545 0.00027 0 0.00 0 606,000 0.00 0 0 0.00 0 2,990,374 0.00 0 0 3,596,374 0.00028 0 0.00 0 701,000 0.00 0 0 0.00 0 3,413,904 0.00 0 0 4,114,904 0.00029 0 0.00 0 602,000 0.00 0 0 0.00 0 3,016,043 0.00 0 0 3,618,043 0.00030 0 0.00 0 636,000 0.00 0 0 0.00 0 5,967,914 0.00 0 0 6,603,914 0.00031 0 0.00 0 582,000 0 0 0 0.00 0 5,916,578 0.00 0 0 6,498,578 0.000 ND = Non DetectBlank Cell = No Sample

Lab Result
(mg/L) @
FRONT
PUMP
HOUSE
M  N
( mg/L )

M O N T H L Y B L E N D I N G R E C O R D
State of California -- State Water Resources Control Board Division of Drinking Water Programs Water System Name: City of Adelanto System No.: 360001 Month/Year: Oct-22 Facility Name: 0.75 Mil Reservoir Blending Facility Constituent Blended: Iron MCL 0.30 mg/L Quantity of
Water (gpd)
Conc.
(mg/L) A X B = Quantity of Water (gpd) Conc. (mg/L) D X E = Quantity of Water (gpd) Conc. (mg/L) G X H = Quantity of Water (gpd) Conc. (mg/L) J X K = C+F+I+L= A+D+G+J=

A B C D E FG H I J K L M N
1 0 0.00 0 610,000 0.00 0 0 0.00 0 3,028,877 0.00 0 0 3,638,877 0.0002 0 0.00 0 521,000 0.00 0 0 0.00 0 3,170,053 0.00 0 0 3,691,053 0.0003 0 0.00 0 529,000 0.00 0 0 0.00 0 2,554,011 0.00 0 0 3,083,011 0.0004 0 0.00 0 624,000 0.00 0 0 0.00 0 3,080,214 0.00 0 0 3,704,214 0.000 ND5 0 0.00 0 357,000 0.00 0 0 0.00 0 1,860,963 0.00 0 0 2,217,963 0.0006 0 0.00 0 531,000 0.00 0 0 0.00 0 2,810,695 0.00 0 0 3,341,695 0.0007 0 0.00 0 720,000 0.00 0 0 0.00 0 3,542,246 0.00 0 0 4,262,246 0.0008 0 0.00 0 637,000 0.00 0 0 0.00 0 3,170,053 0.00 0 0 3,807,053 0.0009 0 0.00 0 511,000 0.00 0 0 0.00 0 3,131,551 0.00 0 0 3,642,551 0.000 10 0 0.00 0 465,000 0.00 0 0 0.00 0 2,464,171 0.00 0 0 2,929,171 0.00011 0 0.00 0 629,000 0.00 0 0 0.00 0 2,951,872 0.00 0 0 3,580,872 0.000 ND12 0 0.00 0 1,249,000 0.00 0 0 0.00 0 3,247,059 0.00 0 0 4,496,059 0.00013 0 0.00 0 619,000 0.00 0 0 0.00 0 2,951,872 0.00 0 0 3,570,872 0.00014 0 0.00 0 599,000 0.00 0 0 0.00 0 3,144,385 0.00 0 0 3,743,385 0.00015 0 0.00 0 683,000 0.00 0 0 0.00 0 2,708,021 0.00 0 0 3,391,021 0.00016 0 0.00 0 559,000 0.00 0 0 0.00 0 3,503,743 0.00 0 0 4,062,743 0.00017 0 0.00 0 0 0.00 0 0 0.00 0 3,170,053 0.00 0 0 3,170,053 0.00018 0 0.00 0 0 0.00 0 0 0.00 0 2,874,866 0.00 0 0 2,874,866 0.000 ND19 0 0.00 0 0 0.00 0 0 0.00 0 3,080,214 0.00 0 0 3,080,214 0.00020 0 0.00 0 0 0.00 0 0 0.00 0 3,003,209 0.00 0 0 3,003,209 0.00021 0 0.00 0 0 0.00 0 0 0.00 0 3,016,043 0.00 0 0 3,016,043 0.00022 0 0.00 0 119,000 0.00 0 0 0.00 0 2,720,856 0.00 0 0 2,839,856 0.00023 0 0.00 0 492,000 0.00 0 0 0.00 0 4,337,968 0.00 0 0 4,829,968 0.00024 0 0.00 0 406,000 0.00 0 0 0.00 0 2,040,642 0.00 0 0 2,446,642 0.00025 0 0.00 0 642,000 0.00 0 0 0.00 0 3,182,888 0.00 0 0 3,824,888 0.000 ND26 0 0.00 0 618,000 0.00 0 0 0.00 0 3,054,545 0.00 0 0 3,672,545 0.00027 0 0.00 0 606,000 0.00 0 0 0.00 0 2,990,374 0.00 0 0 3,596,374 0.00028 0 0.00 0 701,000 0.00 0 0 0.00 0 3,413,904 0.00 0 0 4,114,904 0.00029 0 0.00 0 602,000 0.00 0 0 0.00 0 3,016,043 0.00 0 0 3,618,043 0.00030 0 0.00 0 636,000 0.00 0 0 0.00 0 5,967,914 0.00 0 0 6,603,914 0.00031 0 0.00 0 582,000 0.00 0 0 0.00 0 5,916,578 0.00 0 0 6,498,578 0.000 ND = Non DetectBlank Cell = No Sample
Day
Source 1: Well 4 Source 2: Well 14A Source 3: Well 5A Source 4: Treatment Plant Effluent Theoretical Concentration in Blended Water from Sources 1, 2, 3, & 4.

Lab Result
(mg/L) @
FRONT
PUMP
HOUSE
M  N
( mg/L )

M O N T H L Y B L E N D I N G R E C O R D
State of California -- State Water Resources Control Board Division of Drinking Water Programs Water System Name: City of Adelanto System No.: 360001 Month/Year: Oct-22 Facility Name: 0.75 Mil Reservoir Blending Facility Constituent Blended: Manganese MCL 0.05 mg/L Quantity of
Water (gpd)
Conc.
(mg/L) A X B = Quantity of Water (gpd) Conc. (mg/L) D X E = Quantity of Water (gpd) Conc. (mg/L) G X H = Quantity of Water (gpd) Conc. (mg/L) J X K = C+F+I+L= A+D+G+J=

A B C D E FG H I J K L M N
1 0 0.00 0 610,000 0.11 67,100 0 0.00 0 3,028,877 0.00 0 67,100 3,638,877 0.0182 0 0.00 0 521,000 0.11 57,310 0 0.00 0 3,170,053 0.00 0 57,310 3,691,053 0.0163 0 0.00 0 529,000 0.11 58,190 0 0.00 0 2,554,011 0.00 0 58,190 3,083,011 0.0194 0 0.00 0 624,000 0.11 68,640 0 0.00 0 3,080,214 0.00 0 68,640 3,704,214 0.019 ND5 0 0.00 0 357,000 0.11 39,270 0 0.00 0 1,860,963 0.00 0 39,270 2,217,963 0.0186 0 0.00 0 531,000 0.11 58,410 0 0.00 0 2,810,695 0.00 0 58,410 3,341,695 0.0177 0 0.00 0 720,000 0.11 79,200 0 0.00 0 3,542,246 0.00 0 79,200 4,262,246 0.0198 0 0.00 0 637,000 0.11 70,070 0 0.00 0 3,170,053 0.00 0 70,070 3,807,053 0.0189 0 0.00 0 511,000 0.11 56,210 0 0.00 0 3,131,551 0.00 0 56,210 3,642,551 0.015 10 0 0.00 0 465,000 0.11 51,150 0 0.00 0 2,464,171 0.00 0 51,150 2,929,171 0.01711 0 0.00 0 629,000 0.11 69,190 0 0.00 0 2,951,872 0.00 0 69,190 3,580,872 0.019 ND12 0 0.00 0 1,249,000 0.11 137,390 0 0.00 0 3,247,059 0.00 0 137,390 4,496,059 0.03113 0 0.00 0 619,000 0.11 68,090 0 0.00 0 2,951,872 0.00 0 68,090 3,570,872 0.01914 0 0.00 0 599,000 0.11 65,890 0 0.00 0 3,144,385 0.00 0 65,890 3,743,385 0.01815 0 0.00 0 683,000 0.11 75,130 0 0.00 0 2,708,021 0.00 0 75,130 3,391,021 0.02216 0 0.00 0 559,000 0.11 61,490 0 0.00 0 3,503,743 0.00 0 61,490 4,062,743 0.01517 0 0.00 0 0 0.11 0 0 0.00 0 3,170,053 0.00 0 0 3,170,053 0.00018 0 0.00 0 0 0.11 0 0 0.00 0 2,874,866 0.00 0 0 2,874,866 0.000 ND19 0 0.00 0 0 0.11 0 0 0.00 0 3,080,214 0.00 0 0 3,080,214 0.00020 0 0.00 0 0 0.11 0 0 0.00 0 3,003,209 0.00 0 0 3,003,209 0.00021 0 0.00 0 0 0.11 0 0 0.00 0 3,016,043 0.00 0 0 3,016,043 0.00022 0 0.00 0 119,000 0.11 13,090 0 0.00 0 2,720,856 0.00 0 13,090 2,839,856 0.00523 0 0.00 0 492,000 0.11 54,120 0 0.00 0 4,337,968 0.00 0 54,120 4,829,968 0.01124 0 0.00 0 406,000 0.11 44,660 0 0.00 0 2,040,642 0.00 0 44,660 2,446,642 0.01825 0 0.00 0 642,000 0.11 70,620 0 0.00 0 3,182,888 0.00 0 70,620 3,824,888 0.018 ND26 0 0.00 0 618,000 0.11 67,980 0 0.00 0 3,054,545 0.00 0 67,980 3,672,545 0.01927 0 0.00 0 606,000 0.11 66,660 0 0.00 0 2,990,374 0.00 0 66,660 3,596,374 0.01928 0 0.00 0 701,000 0.11 77,110 0 0.00 0 3,413,904 0.00 0 77,110 4,114,904 0.01929 0 0.00 0 602,000 0.11 66,220 0 0.00 0 3,016,043 0.00 0 66,220 3,618,043 0.01830 0 0.00 0 636,000 0.11 69,960 0 0.00 0 5,967,914 0.00 0 69,960 6,603,914 0.01131 0 0.00 0 582,000 0.11 64,020 0 0.00 0 5,916,578 0.00 0 64,020 6,498,578 0.010 ND = Non Detect
Blank Cell = No Sample
Day
Source 1: Well 4 Source 2: Well 14A Source 3: Well 5A Source 4: Treatment Plant Effluent Theoretical Concentration in Blended Water from Sources 1, 2, 3, & 4.

Lab Result
(mg/L) @
FRONT
PUMP
HOUSE
M  N
( mg/L )
State of California -- State Water Resources Control Board Division of Drinking Water Programs

IN (K) GALLONS
Oct‐22
Well 4 Well 14A Well 5A MONTHLY RESULTS
1-Oct-22 0 610 0 3029 0 0 WELL 4 ug/l mg/l INACTIVE2-Oct-22 0 521 0 3170 0 0 FLUORIDE INACTIVE3-Oct-22 0 529 0 2554 0 0 ARSENIC INACTIVE4-Oct-22 0 624 0 3080 0 0 IRON INACTIVE5-Oct-22 0 357 0 1861 0 0 MN INACTIVE6-Oct-22 0 531 0 2811 0 07-Oct-22 0 720 0 3542 0 08-Oct-22 0 637 0 3170 0 0 WELL 14A ug/l mg/l9-Oct-22 0 511 0 3132 0 0 FLUORIDE 0.51 10-Oct-22 0 465 0 2464 0 0 ARSENIC 0 011-Oct-22 0 629 0 2952 0 0 IRON 0 012-Oct-22 0 1249 0 3247 0 0 MN 110 0.1113-Oct-22 0 619 0 2952 0 014-Oct-22 0 599 0 3144 0 015-Oct-22 0 683 0 2708 0 0 WELL 5a ug/l mg/l INACTIVE16-Oct-22 0 559 0 3504 0 0 FLUORIDE INACTIVE17-Oct-22 00 0 3170 0 0 ARSENIC INACTIVE18-Oct-22 00 0 2875 0 0 IRON INACTIVE19-Oct-22 00 0 3080 0 0 MN INACTIVE20-Oct-22 00 0 3003 0 021-Oct-22 00 0 3016 0 022-Oct-22 0 119 0 2721 0 0 T PLANT E ug/l mg/l23-Oct-22 0 492 0 4338 0 0 FLUORIDE 0.4424-Oct-22 0 406 0 2041 0 0 ARSENIC 0 025-Oct-22 0 642 0 3183 0 0 IRON 0 026-Oct-22 0 618 0 3055 0 0 MN 0 027-Oct-22 0 606 0 2990 0 028-Oct-22 0 701 0 3414 0 029-Oct-22 0 602 0 3016 0 030-Oct-22 0 636 0 5968 0 031-Oct-22 0 582 0 5917 0 0 Teatment Plant Effluent
Booster 1 Booster 2 Booster 3
Section E
Completed Work Orders
Work Order Number Type Completed Date
2022‐00002305 TURN OFF CR 10/03/2022
2022‐00002314 TURN OFF CR 10/10/2022
2022‐00002325 TURN OFF CR 10/03/2022
2022‐00002345 TURN OFF CR 10/10/2022
2022‐00002359 TURN OFF CR 10/03/2022
2022‐00002360 TURN OFF CR 10/03/2022
2022‐00002364 TURN OFF CR 10/03/2022
2022‐00002365 TURN OFF CR 10/03/2022
2022‐00002378 TURN OFF CR 10/03/2022
2022‐00002379 TURN OFF CR 10/03/2022
2022‐00002380 TURN OFF CR 10/03/2022
2022‐00002381 TURN ON FINAL RD 10/03/2022
2022‐00002382 READ ONLY ‐ A/T 10/03/2022
2022‐00002383 TURN ON FINAL RD 10/03/2022
2022‐00002384 TURN OFF CR 10/03/2022
2022‐00002385 TURN ON FINAL RD 10/03/2022
2022‐00002386 TURN ON FINAL RD 10/03/2022
2022‐00002387 RECONNECT 10/03/2022
2022‐00002389 TURN ON 10/04/2022
2022‐00002390 TURN OFF CR 10/18/2022
2022‐00002391 READ ONLY ‐ A/T 10/05/2022
2022‐00002392 PULL METER 10/04/2022
2022‐00002393 PULL METER 10/04/2022
2022‐00002394 PULL METER 10/04/2022
2022‐00002395 VERIFY OFF/ WP 10/04/2022
2022‐00002396 READ‐CHECK LEAKS 10/05/2022
2022‐00002397 PULL METER 10/04/2022
2022‐00002398 SV RVW CORR‐NR 10/13/2022
2022‐00002399 READ ONLY ‐ A/T 10/04/2022
2022‐00002400 TURN OFF CR 10/05/2022
2022‐00002401 READ ONLY ‐ A/T 10/05/2022
2022‐00002402 TURN OFF CR 10/05/2022
2022‐00002403 TURN ON FINAL RD 10/05/2022
2022‐00002404 BROKE MTR LID‐NR 10/05/2022
2022‐00002405 TURN ON FINAL RD 10/05/2022
2022‐00002406 METER INSTALL 10/05/2022
2022‐00002407 TURN OFF CR 10/06/2022
2022‐00002408 TURN ON 10/06/2022
2022‐00002409 READ / METER # 10/06/2022
2022‐00002410 READ‐CHECK LEAKS 10/06/2022
2022‐00002411 TURN ON FINAL RD 10/06/2022
2022‐00002412 DOOR TAG 10/06/2022
2022‐00002413 DOOR TAG 10/06/2022
2022‐00002414 READ ONLY ‐ A/T 10/06/2022
2022‐00002415 READ‐CHECK LEAKS 10/06/2022
2022‐00002417 TURN OFF CR 10/06/2022
2022‐00002419 READ ONLY ‐ A/T 10/06/2022
2022‐00002420 RECONNECT 10/06/2022
2022‐00002421 TURN OFF CR 10/12/2022
2022‐00002422 TURN OFF CR 10/17/2022
2022‐00002423 TURN OFF REPAIR 10/06/2022
2022‐00002424 POSSIBLE LEAK‐NR 10/10/2022
2022‐00002425 LEAK IN STR ‐ NR 10/11/2022
2022‐00002426 READ ONLY ‐ A/T 10/11/2022
2022‐00002427 TURN ON 10/11/2022
2022‐00002428 TURN OFF CR 10/11/2022
2022‐00002429 READ‐CHECK LEAKS 10/11/2022
2022‐00002430 SV RVW CORR‐NR 10/11/2022
2022‐00002431 READ‐CHECK LEAKS 10/11/2022
2022‐00002432 TURN OFF CR 10/11/2022
2022‐00002433 TURN OFF CR 10/17/2022
2022‐00002434 READ ONLY ‐ A/T 10/11/2022
2022‐00002435 READ‐CHECK LEAKS 10/11/2022
2022‐00002436 POSSIBLE LEAK‐NR 10/11/2022
2022‐00002437 READ ONLY ‐ A/T 10/11/2022
2022‐00002438 RECONNECT 10/11/2022
2022‐00002439 TURN ON FINAL RD 10/12/2022
2022‐00002440 TURN ON FINAL RD 10/12/2022
2022‐00002441 TURN ON FINAL RD 10/12/2022
2022‐00002443 VRFY WTR ON 10/12/2022
2022‐00002444 TURN OFF CR 10/12/2022
2022‐00002445 TURN OFF CR 10/12/2022
2022‐00002446 READ ONLY ‐ A/T 10/12/2022
2022‐00002447 TURN ON FINAL RD 10/12/2022
2022‐00002448 TURN ON FINAL RD 10/13/2022
2022‐00002449 METER INSTALL 10/13/2022
2022‐00002450 READ ONLY ‐ A/T 10/13/2022
2022‐00002451 DOOR TAG 10/17/2022
2022‐00002452 READ ONLY ‐ A/T 10/13/2022
2022‐00002453 TURN OFF CR 10/13/2022
2022‐00002454 TURN ON FINAL RD 10/13/2022
2022‐00002455 READ ONLY ‐ A/T 10/13/2022
2022‐00002456 TURN OFF CR 10/17/2022
2022‐00002457 READ ONLY ‐ A/T 10/13/2022
2022‐00002458 READ ONLY ‐ A/T 10/14/2022
2022‐00002459 POSSIBLE LEAK‐NR 10/13/2022
2022‐00002460 POSSIBLE LEAK‐NR 10/13/2022
2022‐00002461 POSSIBLE LEAK‐NR 10/13/2022
2022‐00002462 METER CHANGE OUT 10/17/2022
2022‐00002463 POSSIBLE LEAK‐NR 10/17/2022
2022‐00002464 READ ONLY ‐ A/T 10/17/2022
2022‐00002465 TURN ON FINAL RD 10/17/2022
2022‐00002466 TURN OFF CR 10/17/2022
2022‐00002467 TURN OFF CR 10/24/2022
2022‐00002468 READ ONLY ‐ A/T 10/17/2022
2022‐00002469 RECONNECT 10/18/2022
2022‐00002470 DOOR TAG 10/18/2022
2022‐00002471 PULL METER 10/17/2022
2022‐00002472 READ ONLY ‐ A/T 10/17/2022
2022‐00002473 TURN OFF CR 10/18/2022
2022‐00002474 POSSIBLE LEAK‐NR 10/18/2022
2022‐00002475 TURN OFF CR 10/18/2022
2022‐00002476 TURN OFF CR 10/18/2022
2022‐00002477 VERIFY OFF/ WP 10/18/2022
2022‐00002478 TURN ON FINAL RD 10/18/2022
2022‐00002479 PULL METER 10/18/2022
2022‐00002480 POSS DEAD MTR 10/19/2022
2022‐00002481 READ ONLY ‐ A/T 10/19/2022
2022‐00002482 READ ONLY ‐ A/T 10/19/2022
2022‐00002483 READ ONLY ‐ A/T 10/19/2022
2022‐00002484 PRESSURE CONC‐NR 10/19/2022
2022‐00002485 RECONNECT 10/20/2022
2022‐00002486 TURN ON 10/20/2022
2022‐00002487 READ ONLY ‐ A/T 10/20/2022
2022‐00002488 READ‐CHECK LEAKS 10/20/2022
2022‐00002489 READ‐CHECK LEAKS 10/20/2022
2022‐00002490 READ‐CHECK LEAKS 10/20/2022
2022‐00002491 READ‐CHECK LEAKS 10/20/2022
2022‐00002492 TURN OFF CR 10/24/2022
2022‐00002493 READ ONLY ‐ A/T 10/24/2022
2022‐00002494 METER CHANGE OUT 10/20/2022
2022‐00002495 TURN OFF CR 10/31/2022
2022‐00002496 READ ONLY ‐ A/T 10/24/2022
2022‐00002497 DOOR TAG 10/25/2022
2022‐00002498 DOOR TAG 10/25/2022
2022‐00002499 READ‐CHECK LEAKS 10/24/2022
2022‐00002500 READ‐CHECK LEAKS 10/24/2022
2022‐00002501 READ‐CHECK LEAKS 10/24/2022
2022‐00002502 READ / METER # 10/24/2022
2022‐00002503 TURN OFF CR 10/24/2022
2022‐00002504 RECONNECT 10/24/2022
2022‐00002505 PROBE HOUSNG RP. 10/24/2022
2022‐00002506 TURN ON FINAL RD 10/24/2022
2022‐00002507 TURN ON FINAL RD 10/24/2022
2022‐00002508 TURN ON 10/24/2022
2022‐00002509 TURN ON FINAL RD 10/24/2022
2022‐00002510 TURN OFF CR 10/25/2022
2022‐00002511 BROWN WTR‐NR 10/24/2022
2022‐00002512 POSSIBLE LEAK‐NR 10/24/2022
2022‐00002513 TURN ON FINAL RD 10/25/2022
2022‐00002514 TURN OFF CR 10/24/2022
2022‐00002515 READ / METER # 10/25/2022
2022‐00002516 VRFY WTR ON 10/24/2022
2022‐00002517 VRFY WTR ON 10/25/2022
2022‐00002518 VRFY WTR ON 10/25/2022
2022‐00002519 TURN OFF CR 10/25/2022
2022‐00002520 TURN OFF CR 10/25/2022
2022‐00002521 TURN ON FINAL RD 10/25/2022
2022‐00002522 TURN OFF CR 10/25/2022
2022‐00002523 POSS DEAD MTR 10/25/2022
2022‐00002524 DOOR TAG 10/25/2022
2022‐00002525 DOOR TAG 10/25/2022
2022‐00002526 DOOR TAG 10/25/2022
2022‐00002527 TURN ON FINAL RD 10/25/2022
2022‐00002528 TURN OFF CR 10/25/2022
2022‐00002529 TURN OFF REPAIR 10/25/2022
2022‐00002530 TURN OFF CR 10/25/2022
2022‐00002531 TURN OFF CR 10/25/2022
2022‐00002532 READ ONLY ‐ A/T 10/25/2022
2022‐00002533 VRFY WTR ON 10/25/2022
2022‐00002534 TURN ON FINAL RD 10/25/2022
2022‐00002535 VRFY WTR ON 10/25/2022
2022‐00002536 TURN ON FINAL RD 10/25/2022
2022‐00002537 TURN ON FINAL RD 10/26/2022
2022‐00002538 SV RVW CORR‐NR 10/26/2022
2022‐00002539 READ ONLY ‐ A/T 10/31/2022
2022‐00002540 TURN ON 10/26/2022
2022‐00002541 BROWN WTR‐NR 10/26/2022
2022‐00002543 TURN ON FINAL RD 10/26/2022
2022‐00002544 PRESSURE CONC‐NR 10/26/2022
2022‐00002545 TURN OFF CR 10/31/2022
2022‐00002546 READ ONLY ‐ A/T 10/27/2022
2022‐00002547 POSSIBLE LEAK‐NR 10/26/2022
2022‐00002548 POSSIBLE LEAK‐NR 10/26/2022
2022‐00002549 READ / METER # 10/27/2022
2022‐00002551 TURN OFF REPAIR 10/27/2022
2022‐00002552 TURN ON 10/27/2022
2022‐00002553 READ‐CHECK LEAKS 10/27/2022
2022‐00002554 READ‐CHECK LEAKS 10/27/2022
2022‐00002555 READ‐CHECK LEAKS 10/27/2022
2022‐00002556 READ‐CHECK LEAKS 10/27/2022
2022‐00002557 READ‐CHECK LEAKS 10/31/2022
2022‐00002559 POSSIBLE LEAK‐NR 10/27/2022
2022‐00002560 RECONNECT 10/27/2022
2022‐00002561 POSSIBLE LEAK‐NR 10/27/2022
2022‐00002562 DOOR TAG 10/31/2022
2022‐00002563 READ‐CHECK LEAKS 10/31/2022
2022‐00002567 READ ONLY ‐ A/T 10/31/2022
2022‐00002568 READ ONLY ‐ A/T 10/31/2022
2022‐00002569 TURN OFF CR 10/31/2022
Section F
Monthly Coliform Report
State Water Resources Control Board Division of Drinking Water

MONTHLY SUMMARY OF REVISED TOTAL COLIFORM RULE DISTRIBUTION SYSTEM MONITORING (including triggered source monitoring for systems subject to the Groundwater Rule) System Name System Number
Sampling Period
Month Year

1. Routine Samples (see note 1)

2. Repeat Samples following samples that are Total Coliform Positive and E.coli Negative (see notes 10 and 11)

3. Repeat Samples following Routine Samples that are
Total Coliform Positive and E. coli Positive
(see notes 10 and 11)

4. Treatment Technique (TT)/MCL Violation Computation
for Total Coliform/E. coli Positive Samples
a. Totals (sum of columns)
b. If 40 or more samples collected in month, determine
percent of samples that are total coliform positive
[(total number positive/total number collected) x 100] = % c. Did the system trigger… a Level 2 Assessment TT? Yes No (see notes 2, 3, 4, 5 and 6 for trigger info)
If a Level 2 Assessment is triggered, see note 8 below. a Level 1 Assessment TT? Yes No
(see note 7 for trigger info)
If a Level 1 Assessment is triggered, see note 9 below.

5. Triggered Source Samples per Groundwater Rule
(see notes 12 and 13)

6. Invalidated Samples
(Note what samples, if any, were invalidated; who authorized the invalidation; and when replacement samples were collected. Attach additional sheets, if necessary.)

7. Summary Completed By:

Signature Title Date
NOTES AND INSTRUCTIONS:

1. Routine samples include:
a. Samples required pursuant to 22 CCR Section 64423 and any additional samples required by an approved routine sample siting plan established pursuant to 22 CCR Section 64422. b. Extra samples are required for systems collecting less than five routine samples per month that had one or more total coliform positives in previous month; c. Extra samples for systems with high source water turbidities that are using surface water or groundwater under direct influence of surface water and do not practice filtration in compliance with regulations;

2. Note: For a repeat sample following a total coliform positive sample, any E.coli positive repeat (boxed entry) constitutes an MCL violation and requires immediate notification to the Division (22, CCR, Section 64426.1).

3. Note: For repeat sample following a E.coli positive sample, any total coliform positive repeat (boxed entry) constitutes an MCL violation and requires immediate notification to the Division (22, CCR, Section 64426.1).

4. Note: Failure to take all required repeat samples following an E. coli positive routine sample (22, CCR, Section 64426.1) constitutes an MCL violation and requires immediate notification to the Division (22, CCR, Section 64426.1).

5. Note: Failure to test for E. coli when any repoeat sample tests postive for total coliform (22, CCR, Section 64426.1) constitutes an MCL violation and requires immediate notification to the Division (22, CCR, Section 64426.1).

6. Note: Second Level 1 treatment technique trigger in a rolling 12-month period.

7. Total coliform Treatment Technique (TT) Violation (Notify Department within 24 hours of TT violation):
a. For systems collecting less than 40 samples, if two or more samples are total coliform positive, then the TT is violated and a Level 1 Assessment is required. b. For systems collecting 40 or more samples, if more than 5.0 percent of samples collected are total coliform positive, then the TT is violated and a Level 1 Assessment is required.

8. Contact the Division as soon as practical to arrange for the division to conduct a Level 2 Assessment of the water system. The water system shall complete a Level 2 Assessment and sumbit it to the Division within 30 days of learning of the trigger exceedance.

9. Conduct a Level 1 Assessment in accordance with as soon as practical that covers the minimum elements (22, CCR, Section 64426.8 (a), (2). Submit the report to the Division within 30 days of learing of the trigger exceedance.

10. Positive results and their associated repeat samples are to be tracked on the Coliform Monitoring Worksheet.

11. Repeat samples must be collected within 24 hours of being notified of the positive results. For systems collecting more than one routine sample per month, three repeat samples must be collected for each total coliform positive sample. For systems collecting one or fewer routine samples per month, four repeat samples must be collected for each total coliform positive sample. At least three samples shall be taken the month following a total coliform positive.

12. For systems subject to the Groundwater Rule: Positive results and the associated triggered source samples are to be tracked on the Coliform Monitoring Worksheet.

13. For triggered sample(s) required as a result of a total coliform routine positive sample, an E.coli positive triggered sample (boxed entry) requires immediate notification to the Division, Tier 1 public notification, and corrective action.

Number
Collected
Number
Required Number E.coli Positives
Number Total
Coliform Positives
City of Adelanto CA3610001
October 2022
40 40 0 0
0 0
0 0
0 0
0 0
0 x
x
0 0 0
40 40
Operations Manager 11/1/22
Section G
Explanation of Terms
and Acronyms
Adelanto Section G Explanation of Terms and Acronyms
Water System Monthly Asset Management Report
Brief Description of Sections, Terms and Acronyms
Section A
Capital improvement projects (CIP) that are on currently being looked at, in progress, or completed.

Section B
The executive summary is a recap of water production, distribution system, employees, billing and customer service.

Section C
Iron and Manganese Report
References the treatment plant and removal of Iron and Manganese from G wells CL2= Chlorine (disinfectant)
NTU = Turbidity
HPC = Heterotrophic plate count (bacteria colonies)
ug/L = Micrograms per liter
Section D
Distribution Report
Monthly blending records, lab results for each constituent; Fluoride, Arsenic, Iron, Manganese Blended well production (well 4, 14A and 5A) numbers in 1000 gallon units Sampling, intertie water (from Victorville Water District) Well Summary
GPM = gallons per minute
Boosters pump water to higher elevation
Section E
Work Orders Completed
Section F
Monthly Coliform Report

ADELANTO PUBLIC UTILITY AUTHORITY
DATE: 12-14-2022
TO: Honorable Chairman and Public Utility Authority Members FROM: Adelanto Public Utility Authority
BY: David Kachelski, Area Operations Manager, PERC Water SUBJECT: WWTP Monthly Report
ATTACHMENTS:

1. APUA Wastewater Treatment Plant Monthly Report- October 2022 Adelanto City Hall ~ 11600 Air Expressway, Adelanto, CA 92301 ~ (760) 246-2300 ~ Fax (442) 249-1121 Gabriel Reyes
Mayor
Daniel Ramos
Mayor Pro Tem
Joy Jeannette
Council Member
Stevevonna Evans
Council Member
Keron Jones
Council Member
Jessie Flores
City Manager
City of Adelanto/PERC Water Corp.

APUA WWTP
Order No. R6V-2013-0058.

WDID No. 6B369805001.

WDR100026851
17520 Newhope Street, Suite 180 Fountain Valley, CA 92708 | Office: 714.352.7750 | Fax: 714.352.7765 | www.percwater.com
Jessie Flores
City Manager
City of Adelanto
11600 Air Expressway
Adelanto, CA. 92301
RE: October 2022 Adelanto WWTP Asset Management Monthly Report Mr. Flores,
Please find the Adelanto Wastewater Treatment Plant (WWTP) Asset Management Report enclosed. The purpose of this report is to inform the City of Adelanto of its wastewater treatment plant’s performance for the month of October 2022.

Since the current performance of Adelanto's wastewater system influences the future of the Adelanto's population, industrial, and commercial growth, the health and compliance of this facility is of utmost importance to us. If you have any questions or concerns, feel free to contact Bob Nespeca, Vice President of PERC Water via his cell (714) 514-8873 or email [email protected].

PERC Water is dedicated to the highest caliber of customer service with quality and accuracy. If you have any inquiries regarding our services or the content of this report, please do not hesitate to contact me at (714) 887-9794 or [email protected].

Thank you for entrusting the City of Adelanto's Wastewater Treatment Plant to PERC Water. We appreciate your business and look forward to providing you with quality management and excellent customer service.

Sincerely,
Dave Kachelski
Area Operations Manager
PERC Water Corporation, Asset Management Division
CC: Bob Nespeca, Vice President, PERC Water Corporation Eric Gonzales. Director of Operations, PERC Water Corporation Adelanto Wastewater Treatment System
Monthly Asset Management Report
October 2022

TABLE OF CONTENTS
Section A
Executive Summary
Section B
State Regulatory Report
Section C
Collection System Report
Section D
Bio-Solids Report
Section E
Preventative Maintenance CMMS Report
Section F
SSMP / IPP Report
Section G
Laboratory Results
Section A
Executive Summary
October 2022 Section A – Executive Summary
Adelanto Wastewater Treatment System
Executive Summary
The Adelanto WWTP received 94 million, 643 thousand gallons of raw sewage and successfully treated 94 million, 643 thousand gallons during the month of October 2022, making the total treated amount of water recycled at the Adelanto WWTP about 9.139 billion gallons (since operating services began in February 2012). The characteristics of the water entering and exiting the plant last month are detailed in the section titled “Flows and Laboratory Results.” Secondary effluent form the Facility was discharged to percolation basins 1, 4, 5, & 9 per the discharge requirements for this period. No flow was diverted to VVWRA.

During October, the daily influent flow recorded averaged 3.053 million gallons per day. The facility is permitted for 4 MGD, the capacity is 3 MGD, and current flows and loading are at or exceeding design capacity.

Effluent flow is being calculated by subtracting the treated flow minus the Waste Activated Sludge (WAS) flow for each day and the daily calculated effluent flow averaged 2.991 million gallons per day.

Throughout the month, PERC Water’s Asset Management Team performed daily process control sampling and analysis, trend analysis, equipment verification checks, compliance sampling, housekeeping, process adjustments, and solids processing. Please see “Plant Staffing” for details about PERC Water’s dedicated Adelanto WWTP team. There were no injuries, accidents, facility tours, regulatory meetings, odor complaints, or security issues this month. No flow was diverted to VVWRA.

The following sections outline the characteristics of the operations of the plant, specifically detailing the influent and effluent quality for the prior month. Questions regarding the quality of the water entering and/or exiting the plant can be directed to David Kachelski via his direct line. We look forward to another month of serving the City of Adelanto, CA.

Plant Staffing
David Kachelski – Director of Operation, CPO V, Collections System Operator III Tristan (“Dutch”) Hause – Lead Operator II, Collections System Operator III Jared Kachelski – Operator I
Shawn Coonce – Operator I, Collections Systems Operator I October 2022 Section A – Executive Summary
Adelanto Wastewater Treatment System

Flows and Laboratory Results
In October, all influent was successfully treated by the Adelanto WWTP. Laboratory work and results were produced by ES Babcock Laboratory, located in Riverside, CA. All samples are taken to the laboratory on a weekly/monthly basis. Summaries of this month’s performance are below:

Influent
Total Flow 94.643 MG
Average Daily Flow 3.053 MGD
Maximum Daily
Flow 3.163 MG
Minimum Daily
Flow 2.893 MG
Maximum Daily
Peak 3690 GPM
Minimum Daily
Peak 2,665 GPM
Average BOD 248 mg/L
Average TSS 233 mg/L
Average pH 7.22
Average EC 963 umho/cm
Effluent
Average BOD 3.75 mg/l
Average TSS 2.8 mg/l
Average Total
Nitrogen 2.2 mg/L
Average TDS 510 mg/L
Average MBAs 0.065 mg/L
Average Dissolved
Oxygen 2.13 mg/L
Average pH 6.82
Average EC
850
umho/cm

MAINTENANCE
In October 2022, all preventive maintenance tasks were carried out:
§ On 10-2-22 PERC staff found section of fence at Auburn & Pearmain damaged, filed police report (# AD222750027).
§ On 10-4-22 Cat Quinn setting up portable generator and load test at Muskrat lift station for radiator replacement project.
§ On 10-5-22 Cat Quinn replacing radiator to generator at Muskrat lift station. § On 10-5-22 BR Frost contractor onsite to perform Andritz feed pump install, bar screen compactor motor replacement, install guard rails to tertiary filter area, install two Gorman Rupp pumps.
§ 10-7-22 Cat Quinn removing portable generator at Muskrat lift station.

October 2022 Section A – Executive Summary
Adelanto Wastewater Treatment System
§ On 10-10-22 removing grit from sludge holding tank. In addition, pulled aerator/mixer from tank to send into shop for preventative maintenance. Set up portable 8 inch pump to allow mixing of tank while aerator is out of service. § On 10-12-22 Superior electric picked up sludge holding tank aerator/mixer and took to shop for diagnosis.
§ On 10-13-22 EPC contractor onsite to perform preventative maintenance and load test on stand by generator automatic transfer switch (ATS).
§ On 10-14-22 JC solutions onsite to diagnose John Deere loader brake issue. § On 10-18-22 installed gear box to bar screen compactor. § On 10-19-22 replaced battery to “Smart cover” located at Bellflower & Auburn intersection.
§ On 10-19-22 PERC staff performed percolation test on ponds 4 & 9. § On 10-21-22 calibrated pH and EC probes.
§ On 10-21-22 RSIS contractor onsite to calibrate influent and other flow meters. § On 10-21-22 repaired water pipe to bar screen compactor. § On 10-26-22 AQMD onsite to perform plant inspection, NO VIOLATIONS. § On 10-27-22 Layne Christensen swapped out Muskrat lift station pump #2. § On 10-28-22 Layne Christensen onsite to wire in Muskrat lift station pump #2. § Test run stand by generator weekly for emergency operation if needed. § Performed weed abatement and grease ball removal throughout the month.

OPERATIONS CALL OUT EVENTS
Total callouts in October 2022: 2
· On 10-14-22 at approximately 1800 hours received back up clarifier loss of communication alarm. PERC operator onsite, cleared alarms. All OK. SCADA HMI performed an update auto scan which reset TeamViewer password. · On 10-14-22 at approximately 2200 hours received another back up clarifier loss of communication alarm. PERC operator onsite, cleared alarms. All OK. SCADA HMI performed an update auto scan which reset TeamViewer password.

POWER FAILURES
There was no power failure for the month of October 2022.

October 2022 Section A – Executive Summary
Adelanto Wastewater Treatment System
Wastewater Characteristics (Annually)
October 2022 Section A – Executive Summary
Adelanto Wastewater Treatment System
Note: Design Capacity for the Adelanto WWTP is as follows for wastewater influent:
300 mg/L (BOD5); 300 mg/L (TSS).

October 2022 Section A – Executive Summary
Adelanto Wastewater Treatment System
Note: Permit limits for Adelanto WWTP effluent are as follows: monthly average of 15 mg/L (BOD5); monthly average of 10 mg/L (TN); there is no permit limit for effluent TSS.

This month, D.O. levels, pH, EC, and MBAS samples and results were in compliance. -

10.0 20.0

30.0 40.0

50.0 60.0
Nov-21 Dec-21 Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Adelanto WWTP effluent BOD, TSS, & TN, mg/l

BOD TSS TN
Section B
State Regulatory Report
Inf Flow Inst Peak Flow Eff. Q ponds Pond # 1 Pond # 2 & 3 Pond # 4 Pond # 5 Pond # 9 Basin N Basin S MGD GPM MGD freeboard ft freeboard ft freeboard ft freeboard ft freeboard ft freeboard ft freeboard ft 10/1/2022 3.017 2,668.60 3.017 3.00 Empty 16.00 15.75 16.00 2.98 3.34 10/2/2022 3.153 3,222.11 3.153 3.00 Empty 16.00 15.50 16.00 3.11 3.56 10/3/2022 3.092 3,143.28 3.092 3.50 Empty 16.00 15.50 16.00 2.47 2.94 10/4/2022 3.100 3,147.11 3.100 4.00 Empty 16.00 15.00 16.00 2.76 3.20 10/5/2022 3.050 3,145.07 3.050 4.00 Empty 16.00 15.00 16.00 2.91 3.27 10/6/2022 3.050 2,989.98 3.050 4.00 Empty 16.00 15.00 16.00 2.91 3.27 10/7/2022 3.017 2,748.87 3.017 4.00 Empty 16.00 15.00 16.00 2.91 3.34 10/8/2022 2.935 2,664.77 2.935 4.00 Empty 16.00 15.00 16.00 2.98 3.38 10/9/2022 2.986 2,750.45 2.986 4.00 Empty 16.00 15.00 16.00 2.84 3.31 10/10/2022 3.093 3,065.79 3.093 3.00 Empty 16.00 16.00 16.00 2.80 3.27 10/11/2022 3.087 2,987.69 3.087 3.25 Empty 16.00 15.75 16.00 2.80 3.27 10/12/2022 3.141 2,992.56 3.141 3.50 Empty 16.00 15.50 16.00 2.67 3.05 10/13/2022 3.057 2,986.27 3.057 3.75 Empty 16.00 15.00 16.00 2.73 3.20 10/14/2022 3.057 2,747.56 3.057 4.00 Empty 16.00 15.00 16.00 2.76 3.16 10/15/2022 3.083 3,690.24 3.083 4.00 Empty 16.00 15.00 16.00 2.94 3.26 10/16/2022 3.113 3,143.79 3.113 4.00 Empty 16.00 14.75 16.00 2.80 3.09 10/17/2022 3.136 3,222.43 3.136 4.00 Empty 16.00 14.75 16.00 2.58 3.05 10/18/2022 3.075 3,221.81 3.075 4.00 Empty 16.00 14.50 16.00 2.62 3.02 10/19/2022 3.056 3,069.94 3.056 4.00 Empty 16.00 14.50 16.00 2.94 3.34 10/20/2022 3.055 3,066.09 3.055 4.00 Empty 16.00 14.50 16.00 2.94 3.34 10/21/2022 2.994 5,000.00 2.994 4.00 Empty 16.00 14.50 16.00 2.87 3.31 10/22/2022 3.061 2,753.10 3.061 2.00 Empty 16.00 16.00 16.00 3.16 3.18 10/23/2022 3.163 3,216.54 3.163 2.25 Empty 16.00 16.00 16.00 2.91 3.12 10/24/2022 3.071 3,225.59 3.071 3.00 Empty 16.00 15.50 16.00 2.65 2.98 10/25/2022 3.012 3,223.11 3.012 3.25 Empty 16.00 15.00 16.00 2.94 3.20 10/26/2022 3.049 3,221.36 3.049 3.50 Empty 16.00 15.00 16.00 2.95 3.27 10/27/2022 3.068 2,988.36 3.068 3.50 Empty 16.00 15.00 16.00 2.94 3.20 10/28/2022 2.899 2,666.01 2.899 4.00 Empty 16.00 14.50 16.00 2.98 3.27 10/29/2022 2.893 2,752.80 2.893 4.00 Empty 16.00 14.50 16.00 3.20 3.41 10/30/2022 3.058 3,224.57 3.058 4.00 Empty 16.00 14.50 16.00 2.87 3.02 10/31/2022 3.026 2,825.00 3.026 4.00 Empty 16.00 14.50 16.00 2.58 2.80 Total 94.643 94.643
Average 3.053 3,089.38 3.053 3.63 0.00 16.00 15.06 16.00 2.85 3.21 Maximum 3.163 5,000.00 3.163 4.00 0.00 16.00 16.00 16.00 3.20 3.56 Minimum 2.893 2,664.77 2.893 2.00 0.00 16.00 14.50 16.00 2.47 2.80 calibrated inf flow meter Effluent Calculated by subtracting WAS flow each day ADELANTO WWTP SUMMARY REPORT October-22
Date
Flow Data Percolation Ponds Biolac Basins
BOD5 TSS pH D.O. EC TN TDS MBAS BOD5 TSS pH EC
mg/l mg/l pH units mg/l umho/cm mg/l mg/l mg/l mg/l mg/l pH units umho/cm 10/1/2022
10/2/2022
10/3/2022
10/4/2022
10/5/2022 5.0 ND 2.0 6.81 2.09 843.00 1.7 500 0.05 250 230 7.22 932 10/6/2022
10/7/2022
10/8/2022
10/9/2022
10/10/2022
10/11/2022
10/12/2022 2.5 ND 2.0 6.83 2.00 845.00 1.5 240 230 6.73 970 10/13/2022
10/14/2022
10/15/2022
10/16/2022
10/17/2022
10/18/2022
10/19/2022 2.5 ND 4.0 6.83 2.17 865.00 1.9 520 0.08 ND 270 290 7.3 978 10/20/2022
10/21/2022
10/22/2022
10/23/2022
10/24/2022
10/25/2022
10/26/2022 5.0 ND 3.0 6.81 2.25 846.00 3.5 230 180 7.62 970 10/27/2022
10/28/2022
10/29/2022
10/30/2022
10/31/2022
Total
Average 3.75 2.8 6.82 2.13 850 2.2 510 0.065 248 233 7.22 963 Maximum 5.00 4.0 6.83 2.25 865 3.5 520 0.08 270 290 7.62 978 Minimum 2.50 2.0 6.81 2.00 843 1.5 500 0.05 230 180 6.73 932 RDL

ADELANTO WWTP SUMMARY REPORT

Page 2 ends

Adelanto City CouncilDecember 14, 2022

Adelanto City Council
December 14, 2022