Agenda, regular meeting — Adelanto City Council, December 13, 2023 (part 1 of 4)

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 13, 2023

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
Todd Litfin
Meetings held:
2 nd & 4th Wednesday
Adelanto Governmental Center
City Council Chambers
11600 Air Expressway, Adelanto
Closed Session: 6:00 p.m.

Open Session: 7:00 p.m.

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:
• Teleconference
https://zoom.us/j/93146444676?pwd=YVU5anBFak1xSFZ4emNnNW9FNExiQT09 Or Telephone:
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Webinar ID: 931 4644 4676
Passcode: 7601
Submit written comments:

We encourage submittal of written comments supporting, opposing, or otherwise commenting 1 REGULAR MEETING
DECEMBER 13, 2023
11600 Air Expressway • Adelanto, CA 92301 • (760) 246-2300 • www.ci.adelanto.ca.us 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 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.
2 REGULAR MEETING
DECEMBER 13, 2023
11600 Air Expressway • Adelanto, CA 92301 • (760) 246-2300 • www.ci.adelanto.ca.us TIME: _____________
ROLL CALL: Councilor Jeannette ________
Councilor Meza ________
Councilor Uptergrove ________
Mayor Pro Tem Ramos ________
Mayor Reyes ________

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

C. APPROVAL OF AGENDA
D. ANNOUNCEMENT OF CLOSED SESSION ITEMS

1. CONFERENCE WITH LEGAL COUNSEL − EXISTING LITIGATION PURSUANT TO GOVERNMENT CODE §54956.9(d)(1). (One case)
a. Padilla v. City Of Adelanto – Case Number Case No.: CIVSB 2222353 b. City of Adelanto v. Royal Cultivation et al. SBSC Case No. CIVSB2227655

2. CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION SIGNIFICANT EXPOSURE TO LITIGATION PURSUANT TO § 54956.9(b): (1 cases) E. PUBLIC COMMUNICATION ON CLOSED SESSION ITEMS
F. CONVENE INTO CLOSED SESSION
TIME: _____________

1. Motion to go into Closed Session.

M__________________S__________________ACTION_________________ A. CALL TO ORDER—CLOSED SESSION
B. DELETIONS/ADDITIONS TO AGENDA
3 REGULAR MEETING
DECEMBER 13, 2023
11600 Air Expressway • Adelanto, CA 92301 • (760) 246-2300 • www.ci.adelanto.ca.us TIME: _____________
ROLL CALL: Councilor Jeannette ________
Councilor Meza ________
Councilor Uptergrove
Mayor Pro Tem Ramos ________
Mayor Reyes ________
INVOCATION:

FLAG SALUTE: ______________________
H. CLOSED SESSION REPORT
I. CITY MANAGERS ANNOUNCEMENTS AND REPORT
J. CITY COUNCIL ANNOUNCEMENTS AND REPORTS
K. PRESENTATIONS

1. Certificate of recognition to various Pastors in Honor of Pastor Appreciation Day.

2. Certificate of recognition Deputy Kevin Konior for grand theft, auto arrest and recovery and for Life Saving efforts in the City of Adelanto.

3. Certificate of recognition Deputy Larry Torres for grand theft, auto arrest and recovery and for Life Saving efforts in the City of Adelanto.

4. Certificate of recognition to Deputy Jacob Delano for Life Saving efforts in the City of Adelanto.

G. CALL TO ORDER—REGULAR MEETING
4 REGULAR MEETING
DECEMBER 13, 2023
11600 Air Expressway • Adelanto, CA 92301 • (760) 246-2300 • www.ci.adelanto.ca.us L. 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
M. 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 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. Receive and File Community Safety Department Fourth Quarter Report – 2023

3. Receive and File Community Safety Department end of Year Report – 2023

4. Approval of Change Order No. 1 for Repair at Auburn Avenue at Route 395.

5. Receive and file Business license Department Report

6. Receive and file Commercial and Residential Recycling Department Report.

7. Acceptance of Tract Map 20507.

8. Approval of Resolution No. 23-84 between CalRecycle and the City of Adelanto for the CalRecycle SB 1383 Local assistance Grant Program.
5 REGULAR MEETING
DECEMBER 13, 2023
11600 Air Expressway • Adelanto, CA 92301 • (760) 246-2300 • www.ci.adelanto.ca.us RESOLUTION NO. 23-84

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

SAN BERNARDINO, CALIFORNIA AUTHORIZING SUBMITTAL OF INDIVIDUAL

GRANT APPLICATIONS FOR ALL GRANT PROGRAMS FOR WHICH THE CITY OF

ADELANTO IS ELIGIBLE

9. 2
nd Reading of Ordinance 646 entitled:

ORDINANCE NO. 646

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ADELANTO, COUNTY OF SAN BERNARDINO, AMENDING CHAPTER 5.16 “CARD
CLUBS” OF THE ADELANTO MUNICIPAL CODE
M__________________S__________________ACTION__________________

10. Receive and File The City’s Annual Financial Report And Financial Statements For The Fiscal Year Ended June 30, 2021. (Final Draft)

11. Approval of Warrant Demand Schedule 23/24-06-01:
a. City of Adelanto Check WarrantNo.149599 through 149806 in the total amount of $ $3,030,262.63
b. City of Adelanto EFT No.1984 through 2009 in the total amount of $122,285.37 M__________________S__________________ACTION__________________ N. 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 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. Approval of First Amendment to Professional Services Agreement With Potomac Partners DC For Federal Lobbying Services
M__________________S__________________ACTION__________________ 6 REGULAR MEETING
DECEMBER 13, 2023
11600 Air Expressway • Adelanto, CA 92301 • (760) 246-2300 • www.ci.adelanto.ca.us O. CONSENT CALENDAR – SUCCESSOR AGENCY
Items on the Consent Calendar are considered routine in nature and noncontroversial and require no further discussion by the City Council. They may be acted on in one motion unless a member of the City Council requests a separate discussion on an item.

MOTION APPROVING THE CONSENT CALENDAR AS PRESENTED

1. Motion waiving the full reading of all ordinances and resolutions. Titles for ordinances and resolutions which appear on the public agenda shall be determined to have been read by title and further reading waived.

2. Recognized obligation payment schedule (“ROPS”) 24-25 for July 1, 2024 through June 30, 2025.

SUCCESSOR AGENCY RESOLUTION NO. 23-06

A RESOLUTION OF THE BOARD FOR THE SUCCESOR AGENCY TO THE FORMER

ADELANTO REDEVELOPMENT AGENCY APPROVING AND ADOPTING THE RECOGNIZED OBLIGATION PAYMENT SCHEDULE FOR THE PERIOD OF JULY 1, 2024 TO JUNE 30, 2025 (ROPS 24-25)

3. Administrative Budget for July 1, 2024 through June 30, 2025.

SUCCESSOR AGENCY RESOLUTION NO. 23-07

A RESOLUTION OF THE BOARD FOR THE SUCCESOR AGENCY TO THE FORMER

ADELANTO REDEVELOPMENT AGENCY APPROVING AND ADOPTING THE ADMINISTRATIVE BUDGET FOR THE PERIOD OF JULY 1, 2024 TO JUNE 30, 2025 (ROPS 24-25)
M__________________S__________________ACTION____________________ P. PUBLIC HEARING
OPEN PUBLIC HEARING: CLOSE PUBLIC HEARING:

1. PUBLIC HEARING – APPEAL OF THE PLANNING COMMISSION DECISION TO APPROVE LOCATION AND DEVELOPMENT PLAN 22-08 AND ADOPT THE CATEGORICAL EXEMPTION (CE) FOR THE PROJECT. (JIM)
7 REGULAR MEETING
DECEMBER 13, 2023
11600 Air Expressway • Adelanto, CA 92301 • (760) 246-2300 • www.ci.adelanto.ca.us RECOMMENDATION: Staff recommends that the City Council, DENY THE APPEAL and APPROVE/ADOPT the Categorical Exemption (CE) for Location and Development Plan 22-08 and adopt Council Resolution No. 23-14 (Attached as Exhibit A) adopting the findings and approving/adopting the CE for Location and Development Plan 22-08, a 3.28 acre site located at 16454 Adelanto Road in the Light Manufacturing (LM) zoning district in the City of Adelanto, California (APN :3128 -231-04).

RESOLUTION NO. 23-14

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

SAN BERNARDINO, CALIFORNIA, MAK ING FINDINGS, DENYING APPEAL OF

PLANNING COMMISSION DECISION, AND APPROVING AND ADOPTING LOCATION AND DEVELOPMENT PLAN 22-08 AND THE CATEGORICAL EXEMPTION(CE) FOR LOCATION AND DEVELOPMENT PLAN 22-08 ON A 3.28-ACRE SITE LOCATED AT 16454 ADELANTO ROAD IN THE LIGHT MANUFACTURING (LM) ZONING DISTRICT IN THE CITY OF ADELANTO, CALIFORNIA (APN: 3128-231-04).

M__________________S__________________ACTION__________________ Q. ADELANTO PUBLIC UTILITY AUTHORITY NEW BUSINESS
PUBLIC COMMENT: OPEN: CLOSED:

1. CONSIDERATION AND APPROVAL OF CONTRACT WITH LAN WAN ENTERPRISE TO ENHANCE COMMUNICATION CAPABILITIES WITHIN APUA’S FACILITY

INFRASTRUCTURE (JESSIE/TODD)
RECOMMENDATION: It is recommended that the Adelanto Public Utility Authority:

1. Award a contract to LAN WAN Enterprise in an amount not to exceed $ 251,065.70 utilizing CMAS Contract # 3-23-05-1052 and CMAS Contract # 3-22-10-1022; and

2. Authorize the waiver of ongoing monthly maintenance and administration costs by LAN WAN Enterprise for Cost Saving; and

3. Authorize the ongoing 5 Years Term equipment warranty and Subscriptions of $ 3476.79;

4. Authorize and appropriate funds in the amount of $ 251,065.70 to the designated account for the Radio Upgrade Project; and

5. Authorize the City Manager to execute all documents associated with the project.

M__________________S__________________ACTION__________________ 8 REGULAR MEETING
DECEMBER 13, 2023
11600 Air Expressway • Adelanto, CA 92301 • (760) 246-2300 • www.ci.adelanto.ca.us R. NEW BUSINESS
PUBLIC COMMENT: OPEN: CLOSED:

1. APPROVAL OF LEGAL SERVICES AGREEMENT WITH BURKE, WILLIAMS & SORENSEN FOR

CANNABIS AND RELATED LAND USE ISSUES (TODD)
RECOMMENDATION: Staff recommends that City Council consider and approve the contract for legal services for cannabis and related land use issues with Burke, Williams and Sorensen.

M__________________S__________________ACTION__________________ PUBLIC COMMENT: OPEN: CLOSED:

2. DISCUSSION ITEM - CITYWIDE SECURITY CAMERA AND WI-FI PROJECT IN FOUR

RECREATIONAL PARKS - (JESSIE)
RECOMMENDATION: Staff recommends that City Council discuss and provide direction to staff.

M__________________S__________________ACTION__________________ S. ITEMS REMOVED FROM THE CONSENT CALENDAR
T. 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. 9 REGULAR MEETING
DECEMBER 13, 2023
11600 Air Expressway • Adelanto, CA 92301 • (760) 246-2300 • www.ci.adelanto.ca.us U. 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____________________

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 8, 2023, 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
W. DECLARATION OF POSTING
10 REGULAR MEETING
DECEMBER 13, 2023
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 11 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 13, 2023
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://us06web.zoom.us/j/93146444676?pwd=YVU5anBFak1xSFZ4emNnNW9FNExiQT09

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

Closed Session – 6:00 p.m. Please call 1-669-900-6833 along with conference code 931 4644 4676
Open Session – 7:00 p.m. Passcode: 7601

Dated: December 8, 2023 Brenda Lopez, City Clerk, CMC
12 CITY COUNCIL AGENDA REPORT
DATE: December 13, 2023
TO: Honorable Mayor and City Council Members
FROM: Jessie Flores, City Manager
BY: Jerry Sanders Community Safety Officer
SUBJECT: RECEIVE AND FILE COMMUNITY SAFETY DEPARTMENT FOURTH QUARTER REPORT – 2023
STAFF RECOMMENDATION:

Staff requests the City Council receive and file the Community Safety fourth quarter report for 2023.

Community Safety Calls Received 685
CODE ENFORCMENT:

Property Inspection: 288
Apartment Inspections: 22
Notice of Violations Beautification: 178
Warrants served: 0
Parking Notices issued: 110
Vehicles Complied 94
Vehicles Towed 17
Administrative Citations issued: 115
ANIMAL CONTROL:

Animals Picked Up 116
Return to Owner 5
NOV’s issued to Public: 29
Citations issued to Public: 4
Animal bite reports taken: 3
Snakes picked up: 0
TNR (Trap Neuter, Released) 0
Dog License Sold/Renewed 30

FEES COLLECTED
Citation/Notice of Pendency Fees Collected $32,658.17
13 On October 14, we hosted our last Rabies Clinic for the Calander year. It was a great turn out.

We issued 39 new licenses and 6 renewals.

We implanted 72 microchips into dogs and cats which will allow them to be returned to their owners.

These were implanted free of charge and Linda from Barstow Humane society will be registering them.

Dr. Pierce from VCA Mesa animal hospital administered:
117 Rabies Vaccines
122 DHPP (distemper, Hepatitis, parainfluenza, parvo)
123 Bordetella (kennel cough)
16 Cat Vaccines (panleukopenia, rhinotracheitis, Caliciviruses, feline leukemia Kittens On October 21 we had our last Community clean-up for the calendar year at the stadium. We also had a great turnout for this event. We had:
268 Vehicles came through.
2 Bins of Tires
4 Bins of metal
16 Trash trucks 49.04 tons
1 organic waste
13 Gaylord boxes of E-waste (electronics)
We gave out 30 cubic yards of organic compost which is about 18.75 tons 1 cubic yard is 1250lbs 30 = 37500 lb.

I would like to thank our public works crew (Ricardo, Saul, and Julio) for their assistance with traffic control. I would also like to thank City Manager Jessie Flores for coming through both events to see how things were going and if we needed anything.

I have confirmed the dates with Burttec and VCA Mesa Animal Hospital for the 2024 calendar year community clean up and rabies clinics. We will have 3 events for each, and we will post these dates on our website and social media in January.
14 CITY COUNCIL AGENDA REPORT
DATE: December 13, 2023
TO: Honorable Mayor and City Council Members
FROM: Jessie Flores, City Manager
BY: Jerry Sanders Community Safety Officer
SUBJECT: RECEIVE AND FILE COMMUNITY SAFETY DEPARTMENT END OF YEAR REPORT – 2023
STAFF RECOMMENDATION:

Staff requests the City Council receive and file the Community Safety end of year report for 2023 Community Safety Calls Received 2695
CODE ENFORCMENT:

Property Inspection: 898
Apartment Inspections: 99
Notice of Violations Beautification: 772
Warrants served: 1
Parking Notices issued: 442
Vehicles Complied 319
Vehicles Towed 72
Administrative Citations issued: 301
ANIMAL CONTROL:

Animals Picked Up 1104
Return to Owner 54
NOV’s issued to Public: 115
Citations issued to Public: 11
Animal bite reports taken: 25
Wildlife picked up: 20
TNR (Trap Neuter Released) 0
Dog License Sold/Renewed 489

FEES COLLECTED
Citation/Notice of Pendency Fees Collected $317,710.12
15 CITY COUNCIL AGENDA REPORT
A D E L A N T O G O V E R N M E N T A L C E N T E R | 1 1 6 0 0 A I R E X P R E S S W A Y | A D E L A N T O , C A L I F O R N I A 9 2 3 0 1
DATE: December 13, 2023
TO: Honorable Mayor and City Council Members
FROM: Jessie Flores, City Manager
BY: Saba Engineer, P.E., City Engineer
SUBJECT: CHANGE ORDER NO. 1 FOR REPAIR AT AUBURN AVENUE AT ROUTE 395 STAFF RECOMMENDATION:

Staff recommends City Council approves Change Order no. 1 for repair at Auburn Avenue at Route 395 and authorize the City Manager to sign the change order and approve upto an additional $12,600 if needed on behalf of the City Council.

BACKGROUND:

On October 25, 2023, the City Council awarded a construction contract to JLM Grading and Paving, Inc. in the amount of $39,890 to provide repair at Auburn Avenue and Route 395. Scope of work is to repair the damages happened at the said location during recent Storm Hillary by providing wash bank to prevent further damages. Notice to proceed was issued and contractor started working. After detailed field analysis, it was determined that additional excavation needed to expose back fill so it can be compacted. Attached is the change order requested by the contractor in the amount of $12,600.

Staff recommends City Council approves Change Order no. 1 for repair at Auburn Avenue at Route 395.

FISCAL IMPACT:

Funds will be added to the Gas Tax budget in the amount of $24,600 to cover the cost of the change order and to provide contingency reserve if needed.

ATTACHMENTS:

A. Change Order No. 1
B. Contractor Change Order Request

16 JLM GRADING & PAVING 11/13/2023
TO

CITY OF ADELANTO
11600 AIR EXPRESSWAY INVOICE #PW001
ADELANTO, CA 92301
ATT. RICHARD BURGESS
JOB

AUBURN DAMAGED ROAD

DESCRIPTION AMOUNT
SAW CUT APPROX 300 LF X 3FT WIDE ON AUBURN
AGAINST RETAINING WALL $1,800.00
REMOVE AND DISPOSE OF ASPHALT $1,400.00
REMOVE BASE AND EXCAVATE APPROX. 2FT
DOWN ON FAILING SUBGRADE $1,800.00
OVER-EXCAVATE DIRT AND RECOMPACT IN 6''
LIFTS $1,400.00
PROVIDE 4'' OF AGGREGRATE BASE AND PAVE 4''
OF HOT MIX ASPHALT $4,700.00

RE-GRADE A GUTTER ALONG AUBURN ( NORTH
AND SOUTH) TO PREVENT FURTHER EROSION $1,500.00
TOTAL DUE FOR THIS INVOICE $12,600.00
THANK YOU ! MAKE ALL CHECKS PAYABLE TO JLM GRADING & PAVING 18358 JURUPA AVE BLOOMINGTON CA 92316
18358 JURUPA AVE BLOOMINGTON CA 92316
[email protected]

CHANGE ORDER
AUBURN RD & US 395
17 CITY OF ADELANTO

ENGINEERING DIVISION
11600 Air Expressway
Adelanto, CA 92301
(760).266.2300
CONTRACT CHANGE ORDER NO. ONE
DATE: DECEMBER 13, 2023
PROJECT: REPAIRS AT AUBURN AVENUE AT ROUTE 395
TO: JLM GRADING AND PAVING, INC.
18358 Jurupa Avenue
Bloomington, Ca. 92316
GENTLEMEN:

You are hereby compensated for performing the additional work as follows:

Description of Change Cost
additional excavation needed to expose back fill so it can be compacted. See attached request for details. $12,600
TOTAL CHANGE ORDER COST $12,600
JUSTIFICATION:

The construction contract was awarded on October 25, 2023 to provide repair at Auburn Avenue and Route 395. Scope of work is to repair the damages happened at the said location during recent Storm Hillary by providing wash bank to prevent further damages. Detailed field analysis, it was determined that additional excavation needed to expose back fill so it can be compacted. Change order was requested by the contractor in the amount of $12,600.

Under the provisions of Section 3-4 “Changed Conditions” of the Standard Specifications, the contractor is entitled to a change order to adjust compensation when subsurface conditions not shown on plans and specifications are encountered.

The additional quantities are categorized as “Extra Work” under the provisions of Section 3-3 of the Standard Specifications. Based on that provision, staff authorized the contractor to proceed with removal on a lump sum agreed price.
18 Contract Change Order No. One
Repair at Auburn Avenue at Route 395

Page 2 of 2 ends

2 SUMMARY OF CONTRACT COSTS
The estimated revised contract cost is as follows:

Original Contract Amount .............................................................................$39,890 Increase due to CCO#1 .................................................................................$12,600 Revised Contract Amount...........................................................................$52,490

CITY OF ADELANTO
Jessie Flores, City Manager
LM GRADING AND PAVING, INC.

Contractor Signature

Date: Date:
19 CITY COUNCIL

AGENDA REPORT
1 | P a g e
STAFF RECOMMENDATION:

Staff recommends that the City Council accept the monthly Business License Division report for the period ending October 31, 2023.

BACKGROUND:

The New Business Activity Listing exhibits all the new business licenses processed during the month.

Included in the report are new applicants and businesses that renewed their annual license with the City. Anyone doing business within the City must obtain a business license.

The Cash Receipt Listing exhibit lists all money received by the Business License Division for the issuance of a new business licenses, business license renewal, or a temporary business license.

FISCAL IMPACT:

A total of $8,113.00 processed during the month of October 2023.

ATTACHMENTS:

1. Monthly New Business Activity Listing for October 2023.

2. Monthly Cash Receipt List for October 2023.

DATE:

TO: Honorable Mayor and City Council Members
FROM: Jessie Flores, City Manager
BY: HdL Companies / Via: Brenda Lopez, City Clerk
SUBJECT: BUSINESS LICENSE REPORT – OCTOBER 2023
December 13, 2023
20 CITY COUNCIL

AGENDA REPORT
2 | P a g e
OCTOBER SUMMARY:
42%
3% 6%
7%
24%
11% 4%
3%
Contractors (41) Home Business (3) General Retail (6) General Service (7) Rental Property (24) Manufacturing (11) Professional (4) Vehicles (3) 0 50
100
150
200
Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Dec
2017 2018 2019 2020 2021 2022 2023
Business License Accounts Processed by Rate Category
(Total Record Count = 99)
56%
44%
Based Outside the City = 55 Based Inside the City = 44
Total Number of Accounts Processed Business Licenses Issued by Location 21 Monthly Business Activity Listing
Firm Name Firm Address Business Description Location Inside Adelanto License Type Issue Date Amount 818 BRANDS HIGH DESERT 2, LLC 17329 MUSKRAT AVE UNIT 15 Manufacturing Flat Fee Yes Renewal 2023-10-01 $104.00 818 BRANDS HIGH DESERT 2, LLC 17329 MUSKRAT AVE UNIT 15 Manufacturing Flat Fee Yes Renewal 2023-10-01 $104.00 818 BRANDS HIGH DESERT 2, LLC 17329 MUSKRAT AVE UNIT 15 Manufacturing Flat Fee Yes Renewal 2023-10-01 $104.00 A H TRANSPORTATION GROUP 12191 HIBISCUS RD Trucking Hauling Yes Renewal 2023-10-08 $504.00 ADELANTO ICE PROCESSING 10400 RANCHO RD Hosp/Conv Comm Care/Child Care Yes Renewal 2023-10-20 $204.00 ALL AMERICAN FENCE ERECTORS 16653 WALNUT ST Contractors (All Other Class 'C') No Renewal 2023-10-01 $54.00 AMBER JUDGE 12054 SAND AVE UNIT A, B Hotels,Motels & Other Rental Units Yes Renewal 2023-10-30 $34.00 ASSOCIATED SOILS ENGINEERING INC 2860 WALNUT AVE Professional Services (A) No Renewal 2023-10-25 $129.00 BLENDED CANNA 11352 HESPERIA RD STE B Misc Business No Renewal 2023-10-09 $54.00 BLUESTAR PROPERTIES, INC. 12176 INDUSTRIAL BLVD #1 Hotels,Motels & Other Rental Units No Renewal 2023-10-29 $106.00 CATPRO RESTORATION SERVICES INC 3436 RANCHO RIO BONITA RD Contractors (Class A, B1, C20) No New Application 2023-10-19 $104.00 CHUYITAS KITCHEN 11905 IVERSON ST Restaurant No Renewal 2023-10-01 $54.00 CSPA GROUP, INC. 9501 COMMERCE WAY D & E Manufacturing Flat Fee Yes Renewal 2023-10-02 $104.00 CSPA GROUP, INC. 9501 COMMERCE WAY BLDG A Manufacturing Flat Fee Yes Renewal 2023-10-20 $104.00 D.R. HORTON AMERICA'S BUILDER 2280 WARDLOW CIR STE 100 Contractors (Class A, B1, C20) No Reinstated 2023-10-26 $104.00 DANISA LLC 11985 CHAMBERLAINE WAY Hotels,Motels & Other Rental Units Yes Renewal 2023-10-20 $34.00 DENNIS TEK ELECTRIC INC. 9827 MOCKINGBIRD AVE Contractors (Class A, B1, C20) No Reinstated 2023-10-18 $104.00 DESERT VIEW APARTMENTS 18414 JONATHAN Hotels,Motels & Other Rental Units Yes Renewal 2023-10-04 $74.00 DESIGNING MANUFACTURING INSTALLATION 9425 COMMERCE WAY Contractors (Class A, B1, C20) Yes Renewal 2023-10-18 $104.00 EMPIRE GENTLEMEN'S CLUB 17125 RACOON AVE UNIT D Dances, Dance Halls Yes Renewal 2023-10-02 $104.00 ENTIRELY MOBILE 21921 NATIONAL TRAILS HWY Trucking Hauling No New Application 2023-10-12 $229.00 ERIKA REYNOLDS 17996 BELLFLOWER STREET A Hotels,Motels & Other Rental Units Yes Renewal 2023-10-05 $34.00 ESP CONTRACTING 970 W 190TH ST STE 215 Contractors (Class A, B1, C20) No Renewal 2023-10-03 $104.00 FAST TRACK CONSTRUCTION & RESTORATION 16307 LIME ST Contractors (Class A, B1, C20) No Renewal 2023-10-08 $104.00 FELIPE BUSTAMANTE 17841 AVERY ST Hotels,Motels & Other Rental Units Yes New Application 2023-10-27 $34.00 FIBER CARE BATHS, INC. 9832 YUCCA RD B Manufacturing Flat Fee Yes Renewal 2023-10-01 $104.00 FLASH ROOFING INC 5965 VILLAGE WAY STE E105 Contractors (C21, C35, C36, C39, C51) No Renewal 2023-10-15 $79.00 FRED LOYA INSURANCE 14196 US HWY 395 UNIT A5 Professional Services (B) Yes Renewal 2023-10-19 $79.00 GARIBAY LIVING TRUST 12080 CHAMBERLAINE WAY Hotels,Motels & Other Rental Units Yes Renewal 2023-10-15 $34.00 GO ROOF TUNE UP INC 6809 INDIANA AVE STE 130 Contractors (C21, C35, C36, C39, C51) No New Application 2023-10-05 $79.00 Process Summary:

New - Pending Approval: 20
Renewal Accounts: 70
Reinstated Accounts: 9 Attachment No. 1
Reporting Period: October 2023
Total Licenses Processed: 99
22 Monthly Business Activity Listing
Firm Name Firm Address Business Description Location Inside Adelanto License Type Issue Date Amount GRAND CANYON ROOFING 13479 ABBOT ST Contractors (C21, C35, C36, C39, C51) No Renewal 2023-10-28 $79.00 HD HEALTH INDUSTRIES INC 10042 RANCHO RD Manufacturing Flat Fee Yes Renewal 2023-10-08 $104.00 HIGH DESERT LOCK & SAFE 9208 G AVE Locksmiths No Renewal 2023-10-05 $39.00 HOLMGREN INC 15252 HARROD RD Contractors (All Other Class 'C') No Reinstated 2023-10-03 $54.00 INTERIOR SPECIALIST, INC 18565 JAMBOREE RD STE 125 Contractors (All Other Class 'C') No Renewal 2023-10-27 $54.00 J P ELECTRIC 23477 ROUNDUP WAY APT B Contractors (C4, C6, C8, C10, C12, C16, C42) No Renewal 2023-10-04 $64.00 J.E. MILLER & ASSOCIATES 17995 OUTER HIGHWAY 18 N STE 1 Professional Services (A) No Renewal 2023-10-26 $129.00 JERRY TEEL JR 32594 FAIRMONT LN Contractors (Class A, B1, C20) No Renewal 2023-10-19 $104.00 JOURNEY BUILDERS 813 S GLENOAKS BLVD Contractors (Class A, B1, C20) No Renewal 2023-10-13 $104.00 JUAN G. HUALLPA 18242 LARKSPUR RD Hotels,Motels & Other Rental Units Yes Renewal 2023-10-03 $34.00 KOSO PROPERTIES, LLC 11833 BARTLETT AVE Real Estate Yes New Application 2023-10-01 $154.00 LAKESIDE HEATING + AC 14742 PENDLETON ST Contractors (All Other Class 'C') No New Application 2023-10-13 $54.00 LEE'S DONUTS, INC. 12091 AIR EXPRESSWAY Restaurant Yes Renewal 2023-10-01 $54.00 LEGEND CONSTRUCTION SERVICES INC 4315 E LOWELL ST STE D Contractors (Class A, B1, C20) No New Application 2023-10-23 $104.00 LEIGHTON CONSULTING, INC. 2600 MICHELSON DR STE 400 Contractors (Class A, B1, C20) No New Application 2023-10-23 $104.00 LEONARD ROOFING, INC. 43280 BUSINESS PARK #107 Contractors (Class A, B1, C20) No Renewal 2023-10-02 $104.00 LINDSAY ELECTRIC 19060 MAJELA RD Contractors (C4, C6, C8, C10, C12, C16, C42) No Renewal 2023-10-27 $64.00 LOR GEOTECHNICAL GROUP, INC 6121 QUAIL VALLEY CT Professional Services (A) No Renewal 2023-10-13 $129.00 LUMIO HX, INC. 1550 W DIGITAL DR STE 500 Contractors (C4, C6, C8, C10, C12, C16, C42) No Renewal 2023-10-02 $64.00 LY-CHENG MOSIER 10566 CHESTERFIELD ST Hotels,Motels & Other Rental Units Yes Renewal 2023-10-23 $34.00 MAGGIE W STEVENS 11789 JUSTINE WAY Hotels,Motels & Other Rental Units Yes Renewal 2023-10-22 $34.00 MARY CARDENAS 11733 LEE AVE APT B Hotels,Motels & Other Rental Units Yes Renewal 2023-10-03 $34.00 MARY JANE EDIBLES APPAREL 12000 STADIUM RD Temporary BL Yes New Application 2023-10-28 $50.00 MA'S AND PA'S CREAMS AND TREATS 13879 GALAXY WAY Temporary BL No New Application 2023-10-28 $50.00 MAV TRUCKING, LLC 15141 DESERT ST Home Occupation Yes Renewal 2023-10-28 $29.00 MEXIBACHI 5625 AVALON BLVD Temporary BL No Reinstated 2023-10-28 $54.00 MIA'S MOBILE CAR WASH 11154 DESERT ROSE DRIVE Home Occupation Yes Renewal 2023-10-24 $29.00 MICHOACAN AUTO SALES 17856 JONATHAN STREET Automobile Sales Yes Renewal 2023-10-30 $104.00 MOTIVE ENERGY TELECOMMUNICATIONS GROUP INC 755 TRADEMARK CIR Contractors (Class A, B1, C20) No Renewal 2023-10-16 $104.00 MWC GROUP INC 12321 HIBISCUS RD Contractors (Class A, B1, C20) Yes Renewal 2023-10-31 $104.00 Process Summary:

New - Pending Approval: 20
Renewal Accounts: 70
Reinstated Accounts: 9 Attachment No. 1
Reporting Period: October 2023
Total Licenses Processed: 99
23 Monthly Business Activity Listing
Firm Name Firm Address Business Description Location Inside Adelanto License Type Issue Date Amount NP MECHANICAL, INC 9129 STELLAR CT Contractors (C4, C6, C8, C10, C12, C16, C42) No Renewal 2023-10-02 $64.00 OAKVIEW CONSTRUCTORS INC 959 CALIMESA BLVD Contractors (All Other Class 'C') No New Application 2023-10-01 $54.00 PALMETTO SOLAR ELECTRIC 1505 KING ST EXT 114 Contractors (Class A, B1, C20) No Renewal 2023-10-23 $104.00 PARRA PAVING 1140 W HOFFER ST Misc Business No New Application 2023-10-13 $54.00 PASCAL STEEL CORPORATION 555 2ND ST 4 Contractors (Class A, B1, C20) No Renewal 2023-10-19 $104.00 PJ EMPIRE CONSTRUCTION, CO 19095 LENCA RD Contractors (Class A, B1, C20) No Reinstated 2023-10-12 $104.00 PLATINUM REPAIR INC 11647 SWINTON AVE Contractors (C4, C6, C8, C10, C12, C16, C42) No Reinstated 2023-10-20 $64.00 POWER PLUS 5500 E LA PALMA AVE Contractors (C4, C6, C8, C10, C12, C16, C42) No Renewal 2023-10-06 $64.00 PRASHANT SHANGLE 11536 AZALIA DR Hotels,Motels & Other Rental Units Yes Renewal 2023-10-24 $34.00 QSP CONSTRUCTION 340 N PALM ST UNIT B Contractors (Class A, B1, C20) No Reinstated 2023-10-05 $104.00 QUALTEK WIRELESS LLC 475 SENTRY PKWY E STE 200 Contractors (C4, C6, C8, C10, C12, C16, C42) No Renewal 2023-10-06 $64.00 R N R ROOFING INC 10 E VINE ST STE 210 Contractors (Class A, B1, C20) No Reinstated 2023-10-11 $104.00 REYES COCA-COLA BOTTLING, LLC. 15346 ANACAPA RD Vehicle Delivery No Renewal 2023-10-28 $64.00 RICHARD BUENO 14470 JEREMIAH ST Hotels,Motels & Other Rental Units Yes Renewal 2023-10-22 $34.00 RODEWAY INN 11625 LAWSON AVE Hotels,Motels & Other Rental Units Yes Renewal 2023-10-18 $56.00 SALUD ORGANICS, INC 17319 MUSKRAT AVE Manufacturing Flat Fee Yes Renewal 2023-10-10 $104.00 SALUD ORGANICS, INC 17319 MUSKRAT AVE Manufacturing Flat Fee Yes Renewal 2023-10-10 $104.00 SARA MEDINA 19027 JOSHUA ST Hotels,Motels & Other Rental Units Yes Renewal 2023-10-02 $34.00 SAVANNAH BEST CARE CONGREGATE HOUSE 14434 SAVANNA ST Home Occupation Yes Renewal 2023-10-04 $29.00 STANDARD ECO LLC 2105 S 48TH ST STE 101 Contractors (C4, C6, C8, C10, C12, C16, C42) No New Application 2023-10-19 $64.00 TESLA ENERGY OPERATIONS, INC 18499 PHANTOM ST # 8 Contractors (Class A, B1, C20) No Renewal 2023-10-25 $104.00 THEODOR BORITZKI 15015 LEXINGTON ST Hotels,Motels & Other Rental Units Yes New Application 2023-10-06 $34.00 THEODOR BORITZKI 11764 STOCKTON ST Hotels,Motels & Other Rental Units Yes New Application 2023-10-06 $34.00 THEODORE BORITZKI 14934 DRAGON TREE DR Hotels,Motels & Other Rental Units No Reinstated 2023-10-06 $34.00 TIME IS GOLD LLC 17926 HERMOSA RD Hotels,Motels & Other Rental Units Yes Renewal 2023-10-02 $34.00 TITAN SOLAR POWER CA INC 525 W BASELINE RD Contractors (C4, C6, C8, C10, C12, C16, C42) No Renewal 2023-10-22 $64.00 TJP INVESTMENTS LLC 10839 HICKORY STREET Hotels,Motels & Other Rental Units Yes Renewal 2023-10-23 $34.00 TROUPE INSPECTIONS 23902 FERN GLEN RD Misc Business No New Application 2023-10-12 $54.00 UNITED ONE ADELANTO LLC 10150 APACHE RD Manufacturing Flat Fee Yes New Application 2023-10-26 $155.00 VARAPORN PALACHAN 10739 DOVE Hotels,Motels & Other Rental Units Yes Renewal 2023-10-09 $34.00 VERN'S GLASS 15361 ANACAPA RD Contractors (All Other Class 'C') No New Application 2023-10-25 $54.00 W A RASIC CONSTRUCTION COMPANY INC 4150 LONG BEACH RD Contractors (Class A, B1, C20) No Renewal 2023-10-22 $104.00 Process Summary:

New - Pending Approval: 20
Renewal Accounts: 70
Reinstated Accounts: 9 Attachment No. 1
Reporting Period: October 2023
Total Licenses Processed: 99
24 Monthly Business Activity Listing
Firm Name Firm Address Business Description Location Inside Adelanto License Type Issue Date Amount WARREN W. MEYER & SONS CONSTRUCTION, INC 18194 CHERRY Contractors (Class A, B1, C20) No Renewal 2023-10-14 $104.00 WEST COUNTRY HVAC 10360 I AVE #A Contractors (Class A, B1, C20) No Renewal 2023-10-27 $104.00 WILD FIRE DISTRIBUTION INC. 17457 MUSKRAT AVE Manufacturing Flat Fee Yes New Application 2023-10-23 $204.00 WINSTON & PERSON 11222 SHANANDOAH ST Hotels,Motels & Other Rental Units Yes Renewal 2023-10-27 $34.00 Z BRAYFIELD ELECTRIC 8933 AVOCADO AVE Contractors (C4, C6, C8, C10, C12, C16, C42) No New Application 2023-10-19 $64.00 ZEBEDEE COOK, JR 15240 LAS FLORES Hotels,Motels & Other Rental Units No Renewal 2023-10-29 $34.00 ZHAO & XU FAMILY TRUST 1141 TIERRA LUNA Hotels,Motels & Other Rental Units No Renewal 2023-10-02 $34.00 Process Summary:

New - Pending Approval: 20
Renewal Accounts: 70
Reinstated Accounts: 9 Attachment No. 1
Reporting Period: October 2023
Total Licenses Processed: 99
25 Totals for New Receipts
Summary by GL Account #
Paid to Client
Building Dept - Commercial Zoning Fees $251.00
Business License Tax - G/L #100-0000-43035 $400.00
Penalties - G/L #100-0000-43035 $32.10
SB-1186 Fees - City Portion $18.00
SB-1186 Fees - State Portion $2.00
Total: $703.10
Paid to HdL
Building Dept - Commercial Zoning Fees $405.00
Business License Tax - G/L #100-0000-43035 $7,945.00
Penalties - G/L #100-0000-43035 $496.41
SB-1186 Fees - City Portion $417.60
SB-1186 Fees - State Portion $46.40
Total: $9,310.41
Summary by Payment Type
11 Check 799.83
6 Credit Balance -
83 Credit Card 7,009.48
17 eCheck 1,501.10
7 Paid at City 703.10
124 Grand Total: $10,013.51
Summary by Geo Area
124 10,013.51
124 Grand Total $10,013.51
City of Adelanto
Business License Division
Cash Receipts Summary
10/01/2023 to 10/31/2023
Attachment 2
26 CITY COUNCIL

AGENDA REPORT
1 | P a g e
STAFF RECOMMENDATION:

Staff recommends that the City Council accept the monthly Business License Division report for the period ending November 30, 2023.

BACKGROUND:

The New Business Activity Listing exhibits all the new business licenses processed during the month.

Included in the report are new applicants and businesses that renewed their annual license with the City. Anyone doing business within the City must obtain a business license.

The Cash Receipt Listing exhibit lists all money received by the Business License Division for the issuance of a new business licenses, business license renewal, or a temporary business license.

FISCAL IMPACT:

A total of $7,941.00 processed during the month of November 2023.

ATTACHMENTS:

1. Monthly New Business Activity Listing for November 2023.

2. Monthly Cash Receipt List for November 2023.

DATE: December 13, 2023
TO: Honorable Mayor and City Council Members
FROM: Jessie Flores, City Manager
BY: HdL Companies / Via: Brenda Lopez, City Clerk
SUBJECT: BUSINESS LICENSE REPORT – NOVEMBER 2023
27 CITY COUNCIL

AGENDA REPORT
2 | P a g e
NOVEMBER SUMMARY:
42%
3% 6%
7%
24%
11% 4%
3%
Contractors (41) Home Business (3) General Retail (6) General Service (7) Rental Property (24) Manufacturing (11) Professional (4) Vehicles (3) 0 50
100
150
200
Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Dec
2017 2018 2019 2020 2021 2022 2023
Business License Accounts Processed by Rate Category
(Total Record Count = 51)
55%
45%
Based Outside the City = 28 Based Inside the City = 23
Total Number of Accounts Processed Business Licenses Issued by Location 28 Monthly Business Activity Listing
Firm Name Firm Address Business Description Location Inside Adelanto License Type Issue Date Amount 24/7 PROPERTY SERVICES PO BOX 470 Contractors (Class A, B1, C20) No Reinstated 2023-11-01 $104.00 818 BRANDS MUSKRAT 3 LLC 17345 MUSKRAT AVE UNIT 18 Manufacturing Flat Fee Yes Renewal 2023-11-02 $104.00 AARE INVESTMENT, LLC 9841 BARTLETT AVE UNIT 1 Manufacturing Flat Fee Yes Renewal 2023-11-11 $104.00 BUILDING KINGDOM ENTERPRISES LLC. 14212 PURPLE CANYON RD Automobile Sales Yes New Application 2023-11-30 $290.00 CHRISTENSEN BROTHERS GEN. ENG. INC. 21834 BEAR VALLEY RD Contractors (Class A, B1, C20) No Renewal 2023-11-29 $104.00 DELUXE DETAIL & CAR WASH 11423 CHAMBERLAINE WAY STE 61 Car Wash (Primary Business) Yes New Application 2023-11-10 $290.00 DRIVERS UNITED, LLC. 17455 MUSKRAT AVE 11 Manufacturing Flat Fee Yes Renewal 2023-11-02 $104.00 DUNES LIQUOR 11500 BARTLETT AVE UNIT A Retail/Wholesale Yes Renewal 2023-11-01 $54.00 ELLIS FENCE CO., INC. 28633 US HIGHWAY 58 Contractors (All Other Class 'C') No Renewal 2023-11-18 $54.00 ENE SERVICE 17632 YUCCA ST Misc Business No Renewal 2023-11-01 $54.00 FENCEWORKS, INC 870 N MAIN ST Contractors (All Other Class 'C') No Renewal 2023-11-01 $54.00 FHA SERVICES, INC. 12175 PAWNEE RD Contractors (Class A, B1, C20) No Renewal 2023-11-11 $104.00 GREEN ROOF DESIGNS INC 142 MESQUITE CT Contractors (C21, C35, C36, C39, C51) No New Application 2023-11-02 $79.00 GREEN SPECTRUM TRADING INC. 9444 CASSIA RD Manufacturing Flat Fee Yes New Application 2023-11-15 $175.00 GREEN SPECTRUM TRADING INC. 9444 CASSIA RD Manufacturing Flat Fee Yes New Application 2023-11-15 $175.00 HARDY & HARPER, INC 32 RANCHO CIR Contractors (Class A, B1, C20) No Renewal 2023-11-03 $104.00 HENSEL PHELPS CONSTRUCTION COMPANY 420 6TH ST Contractors (Class A, B1, C20) No Renewal 2023-11-19 $104.00 HIGH CALIBER DIRECT 16176 BEAVER RD Manufacturing Flat Fee Yes Renewal 2023-11-29 $104.00 HYUN S CHO 11710 S BROCKMAN AVE Hotels,Motels & Other Rental Units Yes Renewal 2023-11-17 $34.00 IDIADA AUTOMOTIVE TECHNOLOGY USA, LLC 9270 HOLLY RD Misc Business Yes Renewal 2023-11-29 $54.00 IMAGE SERVICES INC 1808 COMMERCENTER W STE D Contractors (C4, C6, C8, C10, C12, C16, C42) No New Application 2023-11-28 $64.00 INDUSTRIAL FABRICATORS & SCRAP 12150 MOJAVE ST Service Stations No Renewal 2023-11-09 $79.00 INTERNATIONAL SOLUTION GROUP CALIFORNIA 10933 AZTEC LN Hotels,Motels & Other Rental Units Yes Renewal 2023-11-18 $34.00 J A RUSSO ENTERPRISES INC 2975 SHAIN CIR Contractors (Class A, B1, C20) No New Application 2023-11-09 $104.00 JOSUE GARCIA 15054 BINFORD AVE Hotels,Motels & Other Rental Units Yes Renewal 2023-11-08 $34.00 K N C CONSTRUCTION INC 12277 APPLE VALLEY RD #144 Contractors (Class A, B1, C20) No New Application 2023-11-27 $104.00 KELLEY'S UNDERGROUND CONSTRUCTION, INC. 22411 US HIGHWAY 18 Contractors (Class A, B1, C20) No Renewal 2023-11-23 $104.00 L S REMODELING 19019 FRIAR ST Contractors (Class A, B1, C20) No Renewal 2023-11-01 $104.00 LIFETIME SOLUTIONS, INC. 15400 VILLAGE DR Contractors (All Other Class 'C') No Renewal 2023-11-14 $54.00 LOPEZ CLEANING 18488 MONTEZUMA ST UNIT 1 Home Occupation Yes Renewal 2023-11-07 $29.00 Process Summary:

New - Pending Approval: 13
Renewal Accounts: 36
Reinstated Accounts: 2 Attachment No. 1
Reporting Period: November 2023
Total Licenses Processed: 51
29 Monthly Business Activity Listing
Firm Name Firm Address Business Description Location Inside Adelanto License Type Issue Date Amount M L INTERIORS 12111 CHAMPLAIN ST Contractors (All Other Class 'C') No New Application 2023-11-09 $54.00 MEDRANO'S ASPHALT PAVING CO. INC 16950 SMOKE TREE ST Contractors (C4, C6, C8, C10, C12, C16, C42) No Renewal 2023-11-04 $64.00 MOORING CONSTRUCTION 2110 113TH ST Contractors (Class A, B1, C20) No New Application 2023-11-13 $104.00 NEW GEN ENERGY 555 MENLO DR STE A Contractors (Class A, B1, C20) No New Application 2023-11-13 $104.00 NEXT-N-LINE CASH EXPRESS 11328 BARTLETT AVE STE 5 Retail/Wholesale Yes Renewal 2023-11-20 $104.00 NORTH POINTE ADELANTO, LLC 18335 MONTEZUMA ST Hotels,Motels & Other Rental Units Yes Renewal 2023-11-09 $110.00 PLATINUM AIR INC 12268 16TH ST Contractors (Class A, B1, C20) No New Application 2023-11-06 $104.00 PORFIRIO SANDOVAL 10641 VILLA ST Hotels,Motels & Other Rental Units Yes Renewal 2023-11-02 $34.00 R J & G'S CONSTRUCTION INC 22380 TEHAMA RD Contractors (Class A, B1, C20) No New Application 2023-11-13 $104.00 RIGHTIME HOME SERVICES 3030 MYERS ST Contractors (Class A, B1, C20) No Renewal 2023-11-04 $104.00 ROBERTSONS READY MIX 12203 VIOLET RD Manufacturing Flat Fee Yes Renewal 2023-11-11 $104.00 SAFELITE AUTO GLASS #6154 15375 ANACAPA RD Misc Business No Renewal 2023-11-08 $54.00 SAFEWAY BUILDING SYSTEMS, INC 891 IOWA AVE Contractors (Class A, B1, C20) No Renewal 2023-11-28 $104.00 SAFEWAY SIGN CO. 9875 YUCCA RD Manufacturing Yes Renewal 2023-11-01 $104.00 SU CENTRO HISPANO MULTI-SERVICE 15088 CHRISTOPHER ST Misc Business Yes Renewal 2023-11-05 $54.00 THE FISHEL COMPANY 647 YOUNG ST Contractors (Class A, B1, C20) No Renewal 2023-11-22 $104.00 THE LAMB CENTRO NATURISTA 10563 TEAKWOOD WAY Home Occupation Yes Renewal 2023-11-16 $29.00 THE PUN GROUP, LLP 200 SANDPOINTE AVE STE 600 All Other Agencies No Reinstated 2023-11-14 $54.00 ULTIMATE SOCCER LEAGUE 9527 TANZANITE AVE Misc Business No Renewal 2023-11-15 $54.00 VILLA'S ADULT RESIDENTIAL HOME 11262 VILLA ST Home Occupation Yes Renewal 2023-11-09 $29.00 WESTAIR GASES & EQUIPMENT 12130 RANCHO RD Vehicle Delivery Yes Renewal 2023-11-02 $124.00 MARY CARDENAS 11733 LEE AVE APT B Hotels,Motels & Other Rental Units Yes Renewal 2023-10-03 $34.00 MARY JANE EDIBLES APPAREL 12000 STADIUM RD Temporary BL Yes New Application 2023-10-28 $50.00 MA'S AND PA'S CREAMS AND TREATS 13879 GALAXY WAY Temporary BL No New Application 2023-10-28 $50.00 MAV TRUCKING, LLC 15141 DESERT ST Home Occupation Yes Renewal 2023-10-28 $29.00 MEXIBACHI 5625 AVALON BLVD Temporary BL No Reinstated 2023-10-28 $54.00 MIA'S MOBILE CAR WASH 11154 DESERT ROSE DRIVE Home Occupation Yes Renewal 2023-10-24 $29.00 MICHOACAN AUTO SALES 17856 JONATHAN STREET Automobile Sales Yes Renewal 2023-10-30 $104.00 MOTIVE ENERGY TELECOMMUNICATIONS GROUP INC 755 TRADEMARK CIR Contractors (Class A, B1, C20) No Renewal 2023-10-16 $104.00 MWC GROUP INC 12321 HIBISCUS RD Contractors (Class A, B1, C20) Yes Renewal 2023-10-31 $104.00 Process Summary:

New - Pending Approval: 13
Renewal Accounts: 36
Reinstated Accounts: 2 Attachment No. 1
Reporting Period: November 2023
Total Licenses Processed: 51
30 Monthly Business Activity Listing
Firm Name Firm Address Business Description Location Inside Adelanto License Type Issue Date Amount NP MECHANICAL, INC 9129 STELLAR CT Contractors (C4, C6, C8, C10, C12, C16, C42) No Renewal 2023-10-02 $64.00 OAKVIEW CONSTRUCTORS INC 959 CALIMESA BLVD Contractors (All Other Class 'C') No New Application 2023-10-01 $54.00 PALMETTO SOLAR ELECTRIC 1505 KING ST EXT 114 Contractors (Class A, B1, C20) No Renewal 2023-10-23 $104.00 PARRA PAVING 1140 W HOFFER ST Misc Business No New Application 2023-10-13 $54.00 PASCAL STEEL CORPORATION 555 2ND ST 4 Contractors (Class A, B1, C20) No Renewal 2023-10-19 $104.00 PJ EMPIRE CONSTRUCTION, CO 19095 LENCA RD Contractors (Class A, B1, C20) No Reinstated 2023-10-12 $104.00 PLATINUM REPAIR INC 11647 SWINTON AVE Contractors (C4, C6, C8, C10, C12, C16, C42) No Reinstated 2023-10-20 $64.00 POWER PLUS 5500 E LA PALMA AVE Contractors (C4, C6, C8, C10, C12, C16, C42) No Renewal 2023-10-06 $64.00 PRASHANT SHANGLE 11536 AZALIA DR Hotels,Motels & Other Rental Units Yes Renewal 2023-10-24 $34.00 QSP CONSTRUCTION 340 N PALM ST UNIT B Contractors (Class A, B1, C20) No Reinstated 2023-10-05 $104.00 QUALTEK WIRELESS LLC 475 SENTRY PKWY E STE 200 Contractors (C4, C6, C8, C10, C12, C16, C42) No Renewal 2023-10-06 $64.00 R N R ROOFING INC 10 E VINE ST STE 210 Contractors (Class A, B1, C20) No Reinstated 2023-10-11 $104.00 REYES COCA-COLA BOTTLING, LLC. 15346 ANACAPA RD Vehicle Delivery No Renewal 2023-10-28 $64.00 RICHARD BUENO 14470 JEREMIAH ST Hotels,Motels & Other Rental Units Yes Renewal 2023-10-22 $34.00 RODEWAY INN 11625 LAWSON AVE Hotels,Motels & Other Rental Units Yes Renewal 2023-10-18 $56.00 SALUD ORGANICS, INC 17319 MUSKRAT AVE Manufacturing Flat Fee Yes Renewal 2023-10-10 $104.00 SALUD ORGANICS, INC 17319 MUSKRAT AVE Manufacturing Flat Fee Yes Renewal 2023-10-10 $104.00 SARA MEDINA 19027 JOSHUA ST Hotels,Motels & Other Rental Units Yes Renewal 2023-10-02 $34.00 SAVANNAH BEST CARE CONGREGATE HOUSE 14434 SAVANNA ST Home Occupation Yes Renewal 2023-10-04 $29.00 STANDARD ECO LLC 2105 S 48TH ST STE 101 Contractors (C4, C6, C8, C10, C12, C16, C42) No New Application 2023-10-19 $64.00 TESLA ENERGY OPERATIONS, INC 18499 PHANTOM ST # 8 Contractors (Class A, B1, C20) No Renewal 2023-10-25 $104.00 THEODOR BORITZKI 15015 LEXINGTON ST Hotels,Motels & Other Rental Units Yes New Application 2023-10-06 $34.00 THEODOR BORITZKI 11764 STOCKTON ST Hotels,Motels & Other Rental Units Yes New Application 2023-10-06 $34.00 THEODORE BORITZKI 14934 DRAGON TREE DR Hotels,Motels & Other Rental Units No Reinstated 2023-10-06 $34.00 TIME IS GOLD LLC 17926 HERMOSA RD Hotels,Motels & Other Rental Units Yes Renewal 2023-10-02 $34.00 TITAN SOLAR POWER CA INC 525 W BASELINE RD Contractors (C4, C6, C8, C10, C12, C16, C42) No Renewal 2023-10-22 $64.00 TJP INVESTMENTS LLC 10839 HICKORY STREET Hotels,Motels & Other Rental Units Yes Renewal 2023-10-23 $34.00 TROUPE INSPECTIONS 23902 FERN GLEN RD Misc Business No New Application 2023-10-12 $54.00 UNITED ONE ADELANTO LLC 10150 APACHE RD Manufacturing Flat Fee Yes New Application 2023-10-26 $155.00 VARAPORN PALACHAN 10739 DOVE Hotels,Motels & Other Rental Units Yes Renewal 2023-10-09 $34.00 VERN'S GLASS 15361 ANACAPA RD Contractors (All Other Class 'C') No New Application 2023-10-25 $54.00 W A RASIC CONSTRUCTION COMPANY INC 4150 LONG BEACH RD Contractors (Class A, B1, C20) No Renewal 2023-10-22 $104.00 Process Summary:

New - Pending Approval: 13
Renewal Accounts: 36
Reinstated Accounts: 2 Attachment No. 1
Reporting Period: November 2023
Total Licenses Processed: 51
31 Monthly Business Activity Listing
Firm Name Firm Address Business Description Location Inside Adelanto License Type Issue Date Amount WARREN W. MEYER & SONS CONSTRUCTION, INC 18194 CHERRY Contractors (Class A, B1, C20) No Renewal 2023-10-14 $104.00 WEST COUNTRY HVAC 10360 I AVE #A Contractors (Class A, B1, C20) No Renewal 2023-10-27 $104.00 WILD FIRE DISTRIBUTION INC. 17457 MUSKRAT AVE Manufacturing Flat Fee Yes New Application 2023-10-23 $204.00 WINSTON & PERSON 11222 SHANANDOAH ST Hotels,Motels & Other Rental Units Yes Renewal 2023-10-27 $34.00 Z BRAYFIELD ELECTRIC 8933 AVOCADO AVE Contractors (C4, C6, C8, C10, C12, C16, C42) No New Application 2023-10-19 $64.00 ZEBEDEE COOK, JR 15240 LAS FLORES Hotels,Motels & Other Rental Units No Renewal 2023-10-29 $34.00 ZHAO & XU FAMILY TRUST 1141 TIERRA LUNA Hotels,Motels & Other Rental Units No Renewal 2023-10-02 $34.00 Process Summary:

New - Pending Approval: 13
Renewal Accounts: 36
Reinstated Accounts: 2 Attachment No. 1
Reporting Period: November 2023
Total Licenses Processed: 51
32 Totals for New Receipts
Summary by GL Account #
Paid to Client
Building Dept - Commercial Zoning Fees $150.00
Building Dept - Home Occupation Zoning Fees $285.00
Business License Tax - G/L #100-0000-43035 $764.97
Penalties - G/L #100-0000-43035 $8.03
SB-1186 Fees - City Portion $10.80
SB-1186 Fees - State Portion $1.20
Total: $1,220.00
Paid to HdL
Building Dept - Commercial Zoning Fees $400.00
Building Dept - Home Occupation Zoning Fees $95.00
Business License Tax - G/L #100-0000-43035 $5,552.85
Penalties - G/L #100-0000-43035 $454.38
SB-1186 Fees - City Portion $313.20
SB-1186 Fees - State Portion $34.80
Total: $6,850.23
Summary by Payment Type
7 Check 1,251.34
3 Credit Balance -
61 Credit Card 4,605.85
9 eCheck 993.04
5 Paid at City 1,220.00
85 Grand Total: $8,070.23
Summary by Geo Area
85 8,070.23
85 Grand Total $8,070.23
Attachment 2
City of Adelanto
Business License Division
Cash Receipts Summary
11/01/2023 to 11/30/2023
33 34
35 36
37 38
39 40
41 42
43 44
45 46
47 48
49 50
51 CITY COUNCIL AGENDA REPORT
A D E L A N T O G O V E R N M E N T A L C E N T E R | 1 1 6 0 0 A I R E X P R E S S W A Y | A D E L A N T O , C A L I F O R N I A 9 2 3 0 1
DATE: December 13, 2023
TO: Honorable Mayor and City Council Members
FROM: Jessie Flores, City Manager
BY: Saba Engineer, P.E., City Engineer
SUBJECT: TRACT MAP SINGLE FAMILY RESIDENTIAL LOTS-20507 FINAL ACCEPTANCE STAFF RECOMMENDATION:

Staff recommends City Council receive and accept Tract Map 20507 consisted of 136 Single-Family Residential Lots as submitted and authorize the Mayor to sign the Acceptance Certificate for Tract Map 20401 on behalf of City Council.

BACKGROUND:

Planning Commission approved Tentative Tract Map 20507 by resolution no. P-22-23 at their June 15, 2022 meeting to develop the existing vacant site into a single family tract consisting of 136, one-story single family homes with interior 2-car garages. The site is currently zoned for Single Family Residential (R-S1). The project is on approximately 26.7-acres located south of Vintage Road, west of Stevens Street, east of Raccoon Avenue, and north of Chamberlaine Way in the City of Adelanto, California (APNs: 0459- 331-36, 37, 38 & 39). The City Engineer and Surveyor reviewed this Tract Map and have determined substantial conformance with the Tentative Map. All necessary corrections have been made. This property is owned by Chamberlaine Development LLC.

Staff recommends City Council approval and signature by the Mayor for acceptance of Tract Map 20507 to allow recordation by San Bernardino County Recorder’s Office.

FISCAL IMPACT:

None
ATTACHMENTS:

A. Tract Map 20507

52 53
54 55
56 57

CITY COUNCIL AGENDA REPORT
A D E L A N T O G O V E R N M E N T A L C E N T E R | 1 1 6 0 0 A I R E X P R E S S W A Y | A D E L A N T O , C A L I F O R N I A 9 2 3 0 1
DATE: December 13, 2023
TO: Honorable Mayor and City Council Members
FROM: Jessie Flores, City Manager
BY: Brenda Lopez, City Clerk
SUBJECT: CALRECYCLE SB 1383 LOCAL ASSISTANCE GRANT PROGRAM STAFF RECOMMENDATION:

Staff recommends the City Council approve a Resolution between CalRecycle and the City of Adelanto.

BACKGROUND:

Public Resources Code sections 48000 et seq. authorize the Department of Resources Recycling and Recovery (CalRecycle) to administer various grant programs (grants) in furtherance of the State of California’s (state) efforts to reduce, recycle and reuse solid waste generated in the state thereby preserving landfill capacity and protecting public health and safety and the environment.

CalRecycle grant application procedures require, among other things, an applicant’s governing body to declare by resolution certain authorizations related to the administration of CalRecycle grants.

The City Manager or their designee, is hereby authorized and empowered to execute in the name of the City of Adelanto all grant documents, including but not limited to, applications, agreements, amendments and requests for payment, necessary to secure grant funds and implement the approved grant project; and
These authorizations are effective for five years from the date of adoption.

FISCAL IMPACT:

The amount requested to be used for SB1383 compliance $79,528.95.

ATTACHMENTS:

Resolution No. 23-84
Grant Application
58 RESOLUTION NO. 23-84

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

SAN BERNARDINO, CALIFORNIA AUTHORIZING SUBMITTAL OF INDIVIDUAL

GRANT APPLICATIONS FOR ALL GRANT PROGRAMS FOR WHICH THE CITY OF

ADELANTO IS ELIGIBLE
Whereas, Public Resources Code sections 48000 et seq. authorize the Department of Resources Recycling and Recovery (CalRecycle) to administer various grant programs (grants) in furtherance of the State of California’s (state) efforts to reduce, recycle and reuse solid waste generated in the state thereby preserving landfill capacity and protecting public health and safety and the environment; and
Whereas, in furtherance of this authority CalRecycle is required to establish procedures governing the application, awarding, and management of the grants; and Whereas, CalRecycle grant application procedures require, among other things, an applicant’s governing body to declare by resolution certain authorizations related to the administration of CalRecycle grants.

Now, therefore, be it resolved that the City of Adelanto authorizes the submittal of applications to CalRecycle for all grants for which the City of Adelanto is eligible; and Be it further resolved that the City Manager or their designee, is hereby authorized and empowered to execute in the name of the City of Adelanto all grant documents, including but not limited to, applications, agreements, amendments and requests for payment, necessary to secure grant funds and implement the approved grant project; and Be it further resolved that these authorizations are effective for five years from the date of adoption.

PASSED, APPROVED AND ADOPTED this 13th day of December, 2023 ______________________________
Gabriel Reyes, Mayor
_______________________________
Brenda Lopez, City Cler
59 Resolution No. 23-84

Page 3 ends

I, Brenda Lopez, City Clerk of the City of Adelanto, California, do hereby certify that the foregoing Resolution No. 23-84 was duly and regularly adopted at a regular meeting of the City Council of the City of Adelanto on this 13th day of December, 2023, 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 13th day of December, 2023
______________________________
Brenda Lopez, City Clerk
60 61
62 ORDINANCE NO. 646

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ADELANTO, COUNTY OF SAN BERNARDINO, AMENDING CHAPTER 5.16 “CARD
CLUBS” OF THE ADELANTO MUNICIPAL CODE
WHEREAS, the City of Adelanto desires to amend its local laws pertaining to the regulation of Card Clubs within the City, and
WHEREAS, the proposed Ordinance has been reviewed by the California Department of Justice, Bureau of Gambling Control, and was found to be compliant with the Gambling Control Act.

THE CITY COUNCIL OF THE CITY OF ADELANTO DOES HEREBY ORDAIN AS FOLLOWS:

SECTION 1. TITLE. This Ordinance shall be known as the “Adelanto Card Club Ordinance.’ SECTION 2. AMENDING CHAPTER 5.16 OF THE ADELANTO MUNICIPAL CODE. Chapter

5.16 of the Adelanto Municipal Code entitled “Card Clubs” is amended to read in its entirety as follows:

Chapter 5.16

CARD CLUBS
Sections:

5.16.010Definitions

5.16.020Licenses - Required

5.16.030Licenses - Applications

5.16.040Licenses - Corporations

5.16.050License Fees and Deposits

5.16.060Approval of Pointholder Fee

5.16.070Gross Revenue License Fees

5.16.080Investigations and Reports

5.16.090Granting and Denial of Application

5.16.100Denial of Application

5.16.110Issuance of Licenses
63 5.16.120Expiration of Licenses

5.16.130[Reserved.]

5.16.140Transfer and Assignment of Licenses

5.16.150Suspension and Revocation of Licenses, Fines

5.16.160Rules and Regulations

5.16.170Seat Rental and Other Playing Fees

5.16.180Application for Employment Identification Card

5.16.190Pointholders - Applications for Sale or Transfer of Points

5.16.200Pointholders - Updating of Investigations - Divestments

5.16.210Unlawful Act

5.16.220Exclusion of Persons from Card Clubs

5.16.230Administration of Chapter by City Manager

5.16.240Violations

5.16.010 Definitions.

For the purpose of this Chapter, the words and phrases set forth in this Section shall have the following meanings ascribed to them unless the context clearly requires to the contrary:

A. “Applicant” means any person who has filed an application seeking to be approved by the City as having an ownership interest in a licensed Card Club or a person seeking approval of pointholder status.

B. “Card Club” (also referred to as a “Gaming Club”) means a business or enterprise licensed under the provisions of this Chapter for the playing of games or card games, as defined in Subsections I. and P. of this Section, and may include any of Licensee’s business activities incidental thereto that are conducted on the premises, such as, but not limited to, food, beverage, retail sales or valet services.

Card Club shall exclude business activities operated by unaffiliated third-party entities.

C. “Card Room” means and includes that area or areas within the Card Club in which card games are conducted. Any license issued hereunder shall designate such card room areas.

D. “Commence” means and includes commence, begin, initiate, start, open and establish.

E. “Conduct” means and includes conduct, transact, maintain, prosecute, practice, manage, operate and carry on.

F. “Conviction” or “Convicted” means a plea of guilty, a final verdict of guilty, or a conviction following a plea of nolo contendere.

G. “Employee” means every person who is an agent of a Card Club Licensee or who acts under the direction of an owner or other employee of a Card Club Licensee or of a business conducted on the premises of a Card Club.

H. “Filing and Processing Fees” means the imposition, by the provisions of this Chapter, or a subsequent City Council resolution or ordinance, of fees or deposits to be used for the purpose of 64 reimbursing the City for its costs of administering the provisions of this Chapter.

I. “Funded player” shall mean any proposition player who plays controlled games at a licensed card club with financing provided by a funding source.

J. “Funding source” shall mean the person(s) who provide(s) the financing, including but not limited to loans, credit, currency, negotiable instrument, chips or any other representation or thing of value to a funded player for use in the playing of a controlled game at a Card Club.

K. “Funding source key management” shall mean every person with the actual or ostensible authority to manage, supervise, instruct, direct or control the funding source in the provision of financing, including but not limited to loans, credit, currency, negotiable instruments, chips or any other representation or thing of value to a funded player for use in the playing of a controlled game at a Card Club.

L. “Games” means any game permitted to be played at a Card Club pursuant to the California Penal Code or other provisions of State law as they now exist or as they are amended, or this Chapter.

M.“Gross Revenue of the Card Game Business” means and includes seat rental fees and any and all other table revenues directly derived from Card Games conducted on or within the Card Room, less any direct promotional expenses, and shall not include fees charged to players that are returned to the players as tournament or jackpot bonuses. As used herein, “direct promotions expenses” includes, but are not limited to, gambling chips provided by casinos to customers that have no cash value and cannot be redeemed for cash at any time, and player points that are used to incentivize customers to increase gaming play. Gross revenue of the Card Game Business does not include revenue derived from the sale of food, beverages, sundries or from any other non-gaming activities.

N. “Key management employee” shall mean every person with the actual or ostensible authority (1) to direct gaming operations, or (2) to direct supervisory and general employees of a card club engaged in its gaming operations, and (3) to direct the counting of, or accounting for, revenue generated by the club. The term “key management employee” includes, without limitation, those persons who fill such positions as shall be designated by the city manager as key employees.

O. “License” means License issued pursuant to this Chapter allowing the operation of a Card Club.

P. “Licensee” means the holder of a License.

Q. “License Fees” means business License taxes levied upon each licensee, pursuant to this Chapter.

R. “Owner” means every person, firm, association, partnership, corporation, or other entity having any interest, legal or equitable, in any Card Club or Card Club License.

S. “Person” means and includes a natural person, or any other legal entity.

T. “Playing Cards” or “Card Games” means the playing of a game or card game permitted to be played at a Card Club pursuant to the California Penal Code or other provisions of State law as they now exist or as they are amended, or this Chapter.

1. “Playing Cards” or “Card Games” also means the playing of any additional kind of game or gaming device or machine at a Card Club, whether or not such game or gaming device or machine involves the use of cards which are not prohibited and made unlawful by the California Penal Code or other provisions of State law as they now exist or as they are amended or this Chapter.

U. “Pointholder” means any person having any interest whatsoever, or at all, in the ownership of a Card Club, whether legal, equitable, or of whatsoever kind or character, including, but not limited to, trust beneficiaries, or stockholders of a corporation to whom a License is issued.

V. “Purpose to Commence” or “Purport to Conduct” means and includes any showing, representation, indication or action which:
65 1. By means of sign, advertisement or advertising matter, whether in, upon or about any premises or otherwise; or

2. By the appearance or arrangement of any premises; or

3. By acts or statements of any person, or by the agents, servants, or employees of any person, indicates, suggests, holds out or represents that any person is, would be, or appears to be conducting or in a position to conduct any business referred to in this Chapter within the City.

5.16.020 Licenses - Required.

A. It shall be unlawful for any person to commence or conduct, or purport to commence or conduct, within the City, any business, activity, enterprise, undertaking, or place, where tables or other items or units of furniture are used directly or indirectly for playing cards or card games for which a fee, commission, or compensation is directly or indirectly charged, accepted, or received from players who participate in any such playing of games, unless such person shall first obtained a License to do so under and in compliance with the provisions of this Chapter.

B. No application form for a License for a Card Club shall be received, filed or processed by the City Manager when the total number of current and valid license for Card Clubs in the City equals the total permitted pursuant to Section 5.16.130.

5.16.030 Licenses - Applications.

It is the declared policy of the city council that pointholders, key management employees, funded players, funded sources and funded sources key management apply for and be issued licenses by the City after a personal background investigation is completed, and that such persons be supervised so as to better protect the public health, safety, morals, good order and public welfare. Except as provided hereinbelow with respect to a card club license, no applicant, person or licensee shall acquire a vested right in any license issued, registration issued, finding of suitability, or approval granted by the city council at any stage in the proceedings.

Any person desiring or proposing to commence or conduct any business, activity, enterprise, undertaking, or place named, designated, specified or referred to in this Chapter for the playing of cards or card games shall file with the City Manager a written application for a License to do so as required by the provisions of this Chapter. Concurrently with the filing of the application, each person identified therein shall be fingerprinted by the City Manager or his/her designee, and no application shall be deemed filed until the fingerprinting is completed. Each such application shall contain and clearly and truthfully, under oath or affirmation, set forth and show, in addition to such other information as the City Manager shall require, the following information:

A. The date of the application;
B. The true name of the Applicant, and any other names by which the Applicant is or has been known;
C. The status of the Applicant as being an individual, firm, association, partnership, joint venture or corporation;
D. If the Applicant is an individual, the residence and business address of such Applicant; E. If the Applicant is other than a individual, the true name, residence and business address of 66 each pointholder, partner, principal, joint venturer, shareholder, director, or officer of the Applicant; and any other names by which said pointholders, partners, principals, joint venturers, shareholders, directors, or officers have been or are known; F. A full and complete financial statement of the Applicant, whether it is an individual, corporation, partnership, or other entity and a full and complete financial statement of each pointholder, partner and officer of the Applicant; provided, the financial statements required by this Subsection shall be deemed confidential in character and shall not be open to public inspection but shall be available to those city officials having jurisdiction over the provisions of this Chapter and to the Bureau of Gambling Control and California Gambling Control Commission;
G. The type and nature of the card games proposed to be played, and a statement by the Applicant that said games are not prohibited or made unlawful by the Penal Code or other provisions of State law as they now exist or as they are amended or this Chapter; H. The number of tables or other units to be placed, employed or used; I. A description of any other business conducted or proposed to be conducted at the same location;
J. A statement that the Applicant understands that the application shall be considered by the City Council only after a full investigation and report have been made by the City Manager; K. A statement that the Applicant understands and agrees that any business or activity conducted or operated under any License issued under such application shall be operated in full conformity with all the laws of the state and the laws and regulations of the City applicable thereto, and that any violation of any such laws or regulations in such place of business, or in connection therewith, shall render any License therefore subject to disciplinary action, including, but not limited to, fines, suspension or revocation; L. A statement that Applicant, and each pointholder thereof, has applied for, or obtained a Gambling Establishment and Owner license from the California Gambling Control Commission, with proof thereof;
M. A statement that the Applicant has read the provisions of this Chapter and particularly the provisions of this Section and understands the same; and

5.16.050 License Fees and Deposits.

No application for a License shall be accepted or processed unless accompanied by a filing and processing fee of ten thousand dollars ($10,000.00) which shall not be refundable to Applicant. In the event Applicant successfully obtains a License in accordance with the terms and provisions of this Chapter, Applicant may apply and receive credit for said ten thousand dollars ($10,000.00) of said filing and processing fee toward the payment of the gross revenue license fees payable pursuant to the provisions of Section 5.16.070, less administrative costs, environmental costs and all other like costs expended by the City in conjunction with the processing and investigation of the application.

5.16.060 Approval of the Pointholder Fee.

No application for approval of pointholder status shall be accepted or processed unless accompanied by a filing and processing fee of three thousand dollars ($3,000.00) for each pointholder making 67 application for approval. No part of said three thousand dollars ($3,000.00) shall be refundable to Applicant.

5.16.070 Gross Revenue License Fees.

The following fees shall be paid by the applicant to the City as follows:

A. A quarterly license fee of $5,000.00 plus $400.00 for each gaming table in excess of 14, said license fee to be paid in advance for each calendar quarter no later than the fifteenth day of the first month of that quarter.

B. A quarterly permit fee in addition to the fees in subsection (A) of this section, with a minimum of $6,000, said fee to be paid by the fifteenth day of the month following the end of the calendar quarter.

The quarterly permit fee will be one percent of gross revenue not to exceed the amount listed on the quarterly permit fee schedule.

C. Permit Fee Schedule per Quarter Effective December 1, 2022.

QARTERLY GROSS REVENUE
$2,000,000 - $3,000,000 $6,000 + 3.0% of excess over $2,000,000 $3,000,000 - $4,000,000 $36,000 + 3.5% of excess over $3,000,000 $4,000,000 - $5,000,000 $71,000 + 4.0% of excess over $4,000,000 $5,000,000 and over $111,000 + 5.0% of excess over $5,000,000 D. Statement of Revenue. Each Licensee shall file with the City by the fifteenth (15th) day of first month of the succeeding calendar quarter, a statement under oath, showing the true and correct amount of gross revenue derived from the card game business licensed by the Licensees issued to or held by such Licensee for the preceding calendar quarter. Such statement shall be accompanied by the payment of the correct amount of Permit Fee due and owing in accordance with the provisions of Subsections B and C. of this Section, and such sums correctly reflecting the quarterly fees payable for the preceding quarter shall be accepted by the City, subject to the right of the City to audit the matters referred to in the statement and to determine the correctness of the figures as set forth in such statement and the amount payable to City pursuant to the provisions of Subsections B and C of this Section.

In addition to the foregoing, a certification shall be attached to the statement, or included therein, which certification or declaration shall be substantially in the following form:
"I hereby declare under penalty of perjury that the foregoing is true and correct." Licensee, Owner or Officer (strike out the title which is not applicable) E. Audit of Records. The books, records and accounts of any Card Club may be audited by the City. Such an audit shall be performed by a qualified accountant selected by the City Manager 68 and approved by the City Council. Any information obtained pursuant to the provisions of this Section or any statement filed by the Licensees shall be deemed confidential and shall not be subject to public inspection except as required by law or in connection with the enforcement of the provisions of this Chapter, but shall be available to persons charged by law with the administration of the provisions of this Chapter or pursuant to the order of any court of competent jurisdiction.

F. Refusal to Display Records. Any failure or refusal of any such Licensee to make and file any statement as required within the time required, or to pay any sums due by way of License Fees when the same are due and payable in accordance with the provisions of this Chapter, or to permit inspection of such books, records and accounts of such Licensee as are authorized by this Chapter shall be full and sufficient grounds for suspension and revocation of the License of any such Licensee.

5.16.080 Investigations and Reports.

A. Investigations Required. Whenever a completed application has been filed with the City Manager for a License pursuant to the provisions of this Chapter, the City Manager shall make an investigation which may include but are not limited to the following:

1. A full and complete investigation of the Applicant (including pointholders, partners and officers, if any);

2. A full and complete investigation as to the type of tables or units to be used at, or in connection with, the proposed business and the rules for and type of games proposed to be played, which investigation shall also include the proposed locations of the tables or other units in, within, or about the proposed place of business; and

3. A determination and proof that the Applicant, and each pointholder thereof, has applied for or obtained , prior to City Council action on the application, valid license from the California Gambling Control Commission.

B. Reports Required. The City Manager shall make such investigation within thirty (30) days from the date of the submission of a completed application and shall report to the City Council with reference thereto at the end of said thirty (30) day period. The City Manager shall make investigations as to all matters within his/her jurisdiction concerning the public health, welfare and safety as may be concerned with such application.

5.16.090 City Council Consideration of Application.

A. Consideration and Decision by City Council. Upon presentation and recommendation by the City Manager, the City Council shall consider the License application. The City Council may, in its discretion, decide to grant or deny the License. The decision of the City Council shall be final.

B. License Conditions. Any such License granted by the City Council shall be issued subject to all the terms, conditions, and provisions of this Chapter, as well as all applicable laws of the City, State and Federal governments; the City Council may impose additional conditions as may be reasonably necessary to ensure compliance with this Chapter. In the event the City 69 issues a conditional License, the conditional License shall be deemed effective upon the satisfaction of all conditions of approval.

5.16.100 Denial of Application.

The City Council may deny issuance of any License under the provisions of this Chapter in any of the following cases:

A. If the proposed business or activity to be operated is or will be in violation of any Federal, State or City law or regulation;
B. If the games for which a License is applied for are unlawful; C. If the Applicant, and each pointholder thereof, has not first applied for or obtained a license issued by the California Gambling Control Commission;
D. If any Applicant has made any false statement in the application or as to any other information presented as part of the application process; or E. If any Applicant does not have the financial capability or business organization to operate a Card Club in a manner which would adequately protect the patrons of the Card Club and the citizens of the community.

5.16.110 Location of Card Club.

A. A Card Club shall be located in a district designated for cardroom use in accordance with the Adelanto Zoning Code.

5.16.120 Expiration of Licenses; Renewal.

A. Expiration. Licenses may be granted for a maximum duration of ten (10) years.

B. Renewal. Prior to expiration, Licensees may apply for renewal of licenses. Renewal applications shall be processed in the same manner as a new application for a Card Club License.

C. All licenses issued by the City shall expire by operation of law if the Licensee fails to commence operations upon the later of: (i) twelve (12) months from the date of the issuance of the License; or (ii) the date of the adoption of this section. Upon a showing of Licensee’s good faith efforts to commence operations, the City Manager may extend the time for a Licensee to commence operations.

5.16.130 Limitation on Number of Licenses and Tables
A. The number of current Licenses for Card Clubs in the City authorized and outstanding, when added together, shall not at any time exceed a total of three (3).

B. The total number of tables allowed in the City shall be ninety-three (93). Not more than thirty-one (31) of the total number of tables shall be permitted in any single Card Club.

5.16.140 Transfer and Assignment of Licenses.
70 Any transfer or assignment of any License shall be considered for all purposes in the same manner as a new application for a Card Club License in the City and all the provisions of this Chapter applicable to new and original applications shall apply.

5.16.150 Suspension and Revocation of Licenses; Fines.

A. General. All Licenses issued pursuant to the provisions of this Chapter shall be subject to suspension or revocation in the time and manner set forth in this Section.

B. Grounds. Any License issued pursuant to the provisions of this Chapter shall be suspended or revoked if it is found that in the time and manner hereinafter described:

1. The California Gambling Control Commission has suspended or revoked a Licensee’s license; or

2. A Licensee, has violated, or permitted, allowed or caused the violation of any provision of this Chapter, any regulation issued pursuant to this Chapter, or any state law or regulation relating to the operation of a Card Club; or

3. A Licensee has failed to pay, when due and payable, any of the License Fees or other fees provided for in this Title;
or

4. A Licensee, has permitted, allowed or caused any violation of any condition of approval imposed upon the issuance of such License; or

5. A Licensee has made any fraudulent statement as to a material fact on an application form, or as to any other information presented as part of the application process.

C. Fines. In the event of a violation described in Subsection B.2., 3., 4. or 5. of this Section, a fine, not to exceed five hundred dollars ($500.00) for each violation, may be imposed on the licensee in lieu of suspension or revocation.

D. Action of City Manager. Whenever the City Manager has information that a violation, constituting a ground for suspension, revocation or fine has occurred, he/she shall forthwith investigate the same.

If he/she determines that such a violation has occurred, he/she shall forthwith set the matter for consideration by the City Council at its next most convenient meeting. The City Manager shall give notice of the time and the place of the hearing before the City Council to the Licensee not less than five (5) days in advance of the date set for such hearing.

E. Hearing. At the time set for such hearing, the City Council shall hear the evidence presented by the City Manager, or his/her designee, purporting to show that grounds exist for suspension, revocation or a fine; thereafter, the City Council shall permit the Licensee, and any other interested person, to present such evidence as may be relevant to dispute the existence of such facts. The City Council may continue the hearing from time to time, and if the City Council is satisfied that probable cause for revocation exists and that continued operation of the Card Club jeopardizes, or threatens to jeopardize, the public welfare, may suspend the License pending the conclusion of the hearing.

F. Decision of City Council. If based upon the evidence presented, the City Council finds that facts are presented which constitute grounds for suspension or revocation, it shall suspend or revoke the License or, in lieu of revocation or suspension, in the event of a violation described in Subsection B.2., 3., 4. or 5. of this Section, impose a fine, not to exceed ten thousand dollars ($10,000). If it finds that such facts are not present, it shall dismiss the proceedings. The decision of the City 71 Council shall be final and conclusive.

5.16.160 Rules and Regulations.

The following rules and regulations are established and promulgated by the City Council with reference to card clubs, card rooms and Card Games for which Licenses are issued under the provisions of this Chapter. Licensees holding or obtaining Licenses under the provisions of this Chapter, shall, in writing, agree to be bound by and observe each and all of the provisions of this Chapter relating to such Licenses.

RULE NO. 1: No Licensee shall use, operate or permit the use or operation of more tables or units than allowed pursuant to its License.

RULE NO. 2:

A. No Licensee shall permit any person to play in any game licensed by the provisions of this Chapter at any time while such person appears to be, or, in the opinion of the Licensee or its duly authorized agents or employees, is under the influence of intoxicating liquor or drugs and no person who is under, or who appears to be under, the influence of intoxicating liquor or drugs shall play in any such game.

B. No Licensee shall permit any person to enter the premises while such person appears to be, or, in the opinion of the Licensee, or its duly authorized agents or employees, is under the influence of intoxicating liquor or drugs.

RULE NO. 3: Each Licensee shall make available to any patron or potential patron of the Card Club, written players’ house rules in printed form that have been filed with and approved by the City Manager. Except in a duly authorized
tournament, no Licensee shall permit any person playing in any of the games licensed by this Chapter to make any individual bet or wager in excess of the maximum bets set forth for the particular game as specified in the players’ house rules.

RULE NO. 4: No Licensee shall operate or use any table or unit or manage, conduct or carry on any business or activity licensed by this Chapter after the time that such license issued by the City has been or is expired, suspended or revoked pursuant to this Chapter.

RULE NO. 5: Each and all of the games conducted or operated in the Card Club pursuant to the provisions of this Chapter shall be conducted and operated in full conformity with, and subject to, all the provisions of all applicable laws in existence in this State.

RULE NO. 6: No Licensee shall permit or allow any person under the age of twenty-one (21) years to play in any game licensed hereunder, or for any non-employee under the age of twenty-one (21) years to be present at any time in any area of the Card Club in which Card Games are being played.

RULE NO. 7: The only games permitted to be played in a licensed club shall be the Card Games as defined in Section 5.16.010 (Subsections I. and P.).

RULE NO. 8: The playing of all games provided for in this Chapter shall be confined to all areas designated as “Card Rooms” which shall be located on the first or ground floor of a licensed Card Club, and no playing of any game provided for or permitted by this Chapter shall be permitted at any other location of such premises.

RULE NO. 9: A Card Club shall be open for inspection during all hours to the City Manager, or his/her duly authorized representative, without a search warrant. The Card Club may be open twenty-four
72 (24) hours a day and seven (7) days per week
RULE NO. 10: A Card Club may be licensed to operate not more than thirty-one (31) tables.

RULE NO. 11: A Card Club must be located in a commercial or mixed use zone.

RULE NO. 12: If a Licensee employs dealers for the convenience of the players so that no player deals, while so dealing, the dealer shall:

A. Other than dealing the cards and making collections as set forth in this Section, not participate in anyway in the game, not bet, and not take any percentage of the winnings; B. Collect the established seat rental fee or other playing fee provided for in Section 5.16.170 and segregate and secure said amounts for collection purposes; and C. Comply with regulations promulgated by the City Manager concerning identification standards.

RULE NO. 13: The giving of credit or lending of anything of value to a patron and the cashing of checks of patrons shall be permitted only if the Licensee's written check cashing and credit policies are submitted to and approved by the City Manager. No credit of any kind shall be extended to city employees or officers.

RULE NO. 14: Licensees holding valuables for safekeeping may do so only under the following conditions:

A. Only cash may be held; no other valuables, including coins or paper money worth more than face value, may be held.

B. No person may deposit money for safekeeping without the written approval of a managing employee of the Licensee. Money may be deposited or withdrawn only by the person named on the account. Accurate records of all deposits and withdrawals shall be kept for a period of not less than two (2) years. No person shall hold more than one (1) such account at any one (1) Card Club.

C. The actual deposits held and the records of all transactions shall be available for inspection by the City Manager upon demand.

RULE NO. 15: The Licensee shall provide reasonable security in order to safeguard the property and well-being of those who patronize the Card Club as well as all employees. The Licensee shall prepare a security plan and submit it to the City Manager for approval by the City Manager and Chief of Police.

RULE NO. 16: There shall be no wagering limits at any Card Club in Adelanto. The wagering limit may be determined exclusively by the Card Club.

5.16.170 Seat Rental and Other Playing Fees.

The Licensee shall determine, set and post, within the Card Club in a public place, seat rental and other playing fees charged to persons playing in games authorized by this Chapter.

5.16.180 Application for Employment Identification Card.

A. It is unlawful for any licensed Card Club in the City to employ any person who does not have a valid, unsuspended and unrevoked employment identification card, bearing the employee’s photograph.

B. Any person wishing to obtain an employment identification card shall file an application with the 73 City Manager. The application shall be complete in all respects and shall include photographing and fingerprinting. A processing fee in an amount set by the City Council shall be paid to the city for such fingerprinting and photographing, issuance of the identification card and for a background investigation to be conducted by the City Manager or his/her designee.

C. Each application for an employment identification card by any person wishing to obtain employment in the Card Club shall contain, in addition to such other information as the City Manager shall require, the following current information under penalty of perjury:

1. The true name and any other name by which the proposed employee has been known and all residence addresses during the past five (5) years;

2. Current occupation or employment;

3. Employment during the past five (5) years;

4. Physical characteristics, including, age, date of birth, height, weight, and color of hair and eyes;

5. Driver’s license and Social Security numbers;

6. A history of all arrests and convictions for any felony or misdemeanor offense, other than traffic violations, and of violations of any municipal codes or ordinances within the past ten (10) years; and

7. A current full face photo.

D. The City Manager shall process the application and may approve, conditionally approve, or deny such application. The City Manager may deny an application for an identification card in the following cases:

1. If the Applicant has been convicted of any crime punishable as a felony;

2. If the Applicant has been convicted of an offense involving dishonesty;

3. If the Applicant has engaged in bookmaking, loan sharking, or other illegal gambling activities or has been convicted of an offense involving such activities;

4. If the Applicant is not a person of good character, integrity and honesty;

5. If the Applicant has made any false statement in the application or as to any other information presented as part of the application process; or

6. If the approval of the Applicant would be inimical to the interests of legitimate gaming.

If an application is denied, the Licensee may appeal such denial on behalf of the Applicant by written notice to the City Manager who shall cause a hearing to be held within thirty (30) days after such notice. The City Manager or his/her designee may approve, conditionally approve, or deny such appeal. The hearing officer’s decision shall be final and conclusive. The cost of such hearing shall be borne by the Licensee.

E. An employment identification card may be suspended or revoked under the following circumstances:

1. The commission of any act which would have been grounds for the denial of an identification card pursuant to Subsection D. of this Section; or

2. The violation of any condition imposed in issuing such identification card. The identification card may be immediately suspended by the City Manager if the offense if such to cause an immediate threat to the public welfare. Such immediate suspension shall remain in effect for seven (7) days or until a final decision is rendered by a hearing officer appointed by the City Manager, whichever occurs first.

The hearing officer may suspend or revoke an identification card after a hearing following five (5) days notice to the employee. The employee shall be permitted to submit any relevant evidence to the hearing officer. The decision of the hearing officer shall be final, and all costs shall be borne by the 74 employee.

F. Unless specifically exempted by the City Manager in writing, each employee, at all times while acting within the scope of his employment on the Card Club premises, shall wear in a prominently visible place upon his person said identification card.

G.The information received by the City pursuant to the provisions of this Section shall be treated as confidential and shall be accessible only to those City officials having jurisdiction over the provisions of this Chapter, and to management personnel of the Licensee.

5.16.190 Pointholders - Applications for Sale or Transfer of Points.

A. It is unlawful for any Licensee or any person having any interest whatsoever or at all in the ownership of a Card Club, whether legal or equitable, or as trustor or trustee, or of whatsoever kind or character, to sell or transfer such points and/or
interest without the prior written consent and permission of the City Council.

B. Sales and transfers can not be approved any earlier than five (5) years from the date the License is issued.

C. Any person desiring to sell, transfer, assign, or otherwise hypothecate any point or interest in a Card Club duly licensed pursuant to the provisions of this Chapter shall file with the City Manager a written application for permission to transfer such interest, as is hereinafter described. Each such application shall contain and clearly and truthfully set forth, under oath and/or affirmation, and show, in addition to such other information as the City Manager and/or the City Council may require, the following information:

1. The date of the application;

2. The true name of the Applicant and proposed purchaser or transferee, and any other name by which the proposed purchaser or transferee has been known;

3. The status of the proposed purchaser or transferee as being an individual, corporation, association, partnership, joint venture, trustor or trustee;

4. The residence and business address for the last five (5) years of the proposed purchaser or transferee, if an individual;

5. If the transferee is other than an individual, the true name, residence and business address for the last five (5) years of each of the proposed purchaser or transferee pointholders, partners and officers;

6. A full and complete financial statement of the proposed purchaser or transferee, whether it is an individual, corporation, partnership or other entity, and a full and complete financial statement of each proposed purchaser or transferee pointholder, partner or officer; provided, the financial statements required by this Subsection shall be deemed confidential in character and shall not be open to public inspection, but shall be available to those city officials having jurisdiction over the provisions of this Chapter;

7. The name of the licensed Card Club for which a transfer of interest or point is sought;

8. The number of points and/or the nature of interest sought to be sold, transferred, assigned or otherwise hypothecated; and

9. A statement that the proposed purchaser has applied for or has been granted a license issued by the California Gambling Control Commission.
75 10.A statement that the application will be considered by the City Council only after a full investigation and report has been made by the City Manager and the report of investigation forwarded to the City Council.

D. Investigation Required. Whenever an application pursuant to the provisions of this Section has been filed with the. City for a sale or transfer pursuant to the provisions of this Section, the City Manager shall promptly and diligently make an investigation and shall report to the City Council with reference thereto within thirty (30) days from the filing of the application, as follows:

1. A full and complete investigation of the proposed purchaser or transferee (including the proposed pointholders, partners or officers), including a determination that the proposed purchaser has applied for or obtained a valid Gambling Establishment and Owner license issued by the California Gambling Control Commission;

2. Concurrently with the filing of the application, each person named in the application as a proposed purchaser or transferee, or pointholder, partner or officer thereof, shall be fingerprinted by the City Manager or his designees, and no application shall be deemed filed until the fingerprinting is completed.

E. License Fees. Each such sale or transfer application shall be accompanied by a processing fee in the amount as established by Section 5.16.060, to cover the cost of the investigation. The fee shall be the property of and be retained by the City, whether the application for sale or transfer is granted or denied.

F. Granting or Denial of Application.

1. Whenever an application for such a sale or transfer is presented to the City Council, the City Council shall consider such application on the same basis as is applicable to a new License application.

2. The City Council shall not approve an application if the proposed purchaser or transferee has not first obtained a valid Gambling Establishment and Owner license issued by the California Gambling Control Commission. Otherwise, the City Council may, in its sole discretion, either approve, conditionally approve, or deny the application with or without specification of grounds. The decision of the City Council shall be final and conclusive.

3. The Applicant shall agree as part of this application that the sole and exclusive discretion as to the granting or denial of any such application shall be vested in the City Council.

5.16.200 Pointholders - Updating of Investigations - Divestments.

A. All owners and pointholders in any Card Club shall have their background investigations updated every two (2) years. Such updating shall consist of a check by teletype to Criminal Investigation and Identification in Sacramento, California, and the filing by each Licensee, owner or pointholder, and partner or officer thereof, of updated financial statements.

B. Any person having any interest whatsoever or at all in the ownership of a Card Club, whether legal or equitable, or a trustor or trustee, or of whatsoever kind or character, who has not previously submitted to the procedure required under Section 5.16.190.B. through E., shall file, as a prerequisite to the continued holding of an ownership interest, the application to be investigated, shall pay the fee, and shall be reviewed by the City Manager and City Council as provided in that section for persons applying for new ownership interest. If the City Council denies any application, 76 within one hundred twenty (120) days after the receipt of a notice of such denial, said person shall divest himself/herself of such ownership interest. The City Attorney may invoke appropriate civil remedies to enforce compliance.

C. 1. The approval of an owner or pointholder may be revoked by the City Council after a hearing held not less than thirty (30) days after notice has been given to the pointholder if the City Council finds that:
a. The Attorney General of the State has suspended or revoked the owner’s or pointholder’s registration under the Gaming Registration Act of the State, or after issuing a conditional registration, fails or refuses to issue, a valid registration; or b. An owner or pointholder has violated, or permitted, allowed, or caused the violation of, any provision of this Chapter, any regulation issued pursuant to this Chapter, any condition of approval imposed upon the issuance of the Card Club License, or any State law or regulation relating to the operation of a Card Club; or
c. An owner or pointholder has made any fraudulent statement as to a material fact on an application form or as to any other information presented as part of the application process; or d. An owner or pointholder is convicted of any crime involving illegal gambling or gaming activities or moral turpitude, or is convicted of a crime punishable as a felony.

2. The City Council, in making its decision, shall consider any mitigating factor presented by the owner or pointholder. The decision of the City Council shall be final.

3. The ownership interest shall be divested within one hundred twenty (120) days after the notice of revocation. The City Manager may extend the time to divest the ownership interest upon a showing of good faith. City Attorney may invoke appropriate civil remedies to enforce compliance.

4. No person required to divest an ownership interest in a Card Club following a revocation of approval shall transfer such ownership interest to his/her spouse, child, sibling, or parent or to his/her spouse's child, sibling or parent without the approval of the City Council.

5.16.210 Unlawful Act.

A. Unlawful Locations. It is unlawful for any person to play, or permit the playing, of any game regulated or referred to by the provisions of this Chapter at any place within the City, except upon a parcel of real property located entirely within the City limits that is designated for cardroom use in accordance with the Adelanto Zoning Code, and operated under a permit and licensed under licenses held or issued pursuant to the provisions of this Chapter.

B. Unlawful Games. It is unlawful for any person to play in, or permit the playing of, any game at any place licensed pursuant to this Chapter which game is not permitted by the provisions of this Chapter as amended, or in any game played in violation of this Chapter.

C. City Employees and Officers. It is unlawful to provide credit of any kind, or to provide gratuities, goods or services in, upon or about the card club to City employees or officers at reduced or no cost.

D. Operation of Card Clubs. It is unlawful for any operator of a Card Club permitted under this Chapter or for any owner, principal, employee or agent of a Card Club permitted under this Chapter:

1. To knowingly permit any unlawful activity to take place upon the premises of the Card Club or to fail to take reasonable steps to prevent such activities from taking place, including, but not 77 limited to, illegal gambling activities and cheating. The Licensee shall have the power to formulate reasonable policies and procedures to control such activities, and these policies and procedures may be published in the players’ house rules.

2. To permit any employee on duty to play in any of the games authorized by this Chapter other than pursuant to policies of the Licensee that are disclosed in the players’ house rules.

E. Cheating. It is unlawful for any person to attempt to gain any unfair advantage for any player in a licensed card game through a fraudulent technique or mechanical or electrical device.

Prohibited cheating techniques include, but are not limited to: dealing, drawing, distributing or burning any playing cards other than the top card of a deck; prearranging or shuffling any playing cards in a manner other than in a random manner; altering in any way the shape, appearance, texture or number of cards to play; switching any card; or using any apparatus or method to gain information not available to other players.

5.16.220 Exclusion of Persons from Card Clubs.

A Licensee may exclude or eject from the premises any person who has been engaged in or been convicted of bookmaking, loan sharking, the sale of controlled substances, illegal gambling activities, cheating, prostitution or whose presence in or about such Card Club would be inimical to the interest of legitimate gaming. No person shall be excluded or ejected solely on the basis of a protected classification.

5.16.230 Administration of Chapter by City Manager.

The City Manager shall formulate in writing all necessary rules and regulations to implement and administer the provisions of this Chapter, and shall do all things necessary and proper to carry out the spirit and intent of this Chapter, including, but not limited to:

A. Preserving and keeping all documents identified in this Chapter as confidential documents so that the contents thereof shall not become known except to persons required by law to administer or enforce this Chapter;
B. Promulgating and/or requiring prior approval of accounting procedures to be utilized by Licensees to ensure accurate reporting of Card Club revenues; and
C. Delegating the duties and powers vested in the City Manager by this Chapter to appropriate City employees or officers.

5.16.240 Violations.

It shall be unlawful for any person to violate any of the provisions of this Chapter. In the event of any violation, the City Manager shall promptly notify the licensee in writing of all of the facts upon which the violation is based, detailing with specificity the nature and extent of the facts that relate to the alleged violation, and the licensee shall have a reasonable time, as set forth in such notice, to cure such violation. The City Manager may, upon a showing of good cause, extend the time within which the violation shall be cured. All remedies and penalties prescribed by this Chapter or which are available under any other provision of the Municipal Code and any other provision of law or equity are cumulative.
78 SECTION 3. EFFECTIVE DATE. This Ordinance shall be in full force and effect thirty (30) days after its adoption.

SECTION 4. CERTIFICATION. The City Clerk shall certify to the passage and adoption of this Ordinance, and shall cause the same to be published within fifteen (15) days after passage in accordance with law, and shall cause this Ordinance and its certification, together with proof of publication, to be entered into the Book of Ordinances of the City of Adelanto.

PASSED, APPROVED AND ADOPTED THIS 13th DAY December, 2023. ____________________________________
Gabriel Reyes, Mayor of the City of Adelanto
____________________________________
Brenda Lopez, City Clerk
APPROVED AS TO FORM:
__________________________________________
Todd Litfin, City Attorney
79 I, Brenda Lopez, City Clerk of the City of Adelanto, California, do hereby certify that the foregoing Ordinance No. 646 was duly introduced for the first reading on the 4 th day of December,
2023 and regularly adopted at a regular meeting of the City Council of the City of Adelanto on this 13th day of December , 2023, by the following vote, to-wit:

AYES:

NOES:

ABSENT:

ABSTAIN:

IN WITNESS WHEREOF, I hereunto set my hand and affix the official seal of the City of Adelanto on this 13th day of December, 2023.
___________________________________
Brenda Lopez, City Clerk
SEAL
80 CITY COUNCIL AGENDA REPORT
A D E L A N T O G O V E R N M E N T A L C E N T E R | 1 1 6 0 0 A I R E X P R E S S W A Y | A D E L A N T O , C A L I F O R N I A 9 2 3 0 1
DATE: December 13, 2023
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, 2021 (FINAL DRAFT) 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, 2021.

BACKGROUND:

The audit of the City’s financial statements for Fiscal Year 2020/2021 (FY20/21) 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 $15,735,319 and expenses of $18,981,801 resulting in a net loss of $3,246,482. The City’s had net transfer of $2,730,939 resulting in a net decrease in fund balance of $515,543.

The General Fund reserves as of June 30, 2021 were $1,193,351.

The fund balance reserves are categorized as follows:

Nonspendable: $ 2,773,785
Unassigned: $ (1,580,434)
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 $222,237 from the prior year reserve balance of $(1,802,671) to $(1,580,434).
81 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 $3,246,482 before net transfers of $2,730,939. Accordingly, the reserves of the General Fund were decreased from $1,708,894 to $1,193,351.

ATTACHMENTS:

1. Fiscal Year 2020/2021 Annual Financial Report (Final Draft) 82 City of Adelanto
Adelanto, California
Annual Financial Report
For the Year Ended June 30, 2021
Prepared by
Finance Department
DRAFT 12.07.2023 83
DRAFT 12.07.2023 84
City of Adelanto
Annual Financial Report
For the Year Ended June 30, 2021
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 Schedule of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual General Fund ................................................................................................................................................... 86 Schedules of Proportionate Share of the Net Pension Liability:

Miscellaneous Plan ........................................................................................................................................... 90 Safety Plan ....................................................................................................................................................... 90 Schedule of Changes in Net OPEB Liability and Related Ratios .......................................................................... 92 DRAFT 12.07.2023 85
City of Adelanto
Annual Financial Report
For the Year Ended June 30, 2021
Table of Contents (Continued)
ii
Page
Supplementary Information:

Non-Major Governmental Funds:

Combining Balance Sheet ............................................................................................................................... 96 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ..................................................................................................................................... 101 General Fund:

Combining Balance Sheet ............................................................................................................................. 106 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ..................................................................................................................................... 107 Schedule of Revenues, Expenditures and Changes in
Fund Balances – Budget and Actual Schedules:

Park Development Impact Special Revenue Fund .................................................................................. 109 Drainage Impact Special Revenue Fund ................................................................................................. 110 Traffic Impact Special Revenue Fund..................................................................................................... 111 Fire Mitigation Special Revenue Fund ................................................................................................... 112 Gas Tax Special Revenue Fund .............................................................................................................. 113 TDA Article 8 Special Revenue Fund .................................................................................................... 114 Road Maintenance and Rehabilitation SB-I Special Revenue Fund ....................................................... 115 Federal Grants Special Revenue Fund .................................................................................................... 116 State and County Grants Special Revenue Fund ..................................................................................... 117 Community Development Block Grant Special Revenue Fund .............................................................. 118 AQMD/California AB Distributions Special Revenue Fund .................................................................. 119 Police Asset Seizure Special Revenue Fund ........................................................................................... 120 Public Safety ½ Cent Special Revenue Fund .......................................................................................... 121 Traffic Offender Special Revenue Fund ................................................................................................. 122 COPS Special Revenue Fund .................................................................................................................. 123 Measure I I990-2010 Special Revenue Fund .......................................................................................... 124 Measure I 70% Local Special Revenue Fund ......................................................................................... 125 Community Facilities District Special Revenue Fund ............................................................................ 126 LLMD Annexation Special Revenue Fund ............................................................................................. 127 Fiduciary Funds:

Private Purpose Trust Funds - Combining Statement of Fiduciary Net Position .......................................... 131 Private Purpose Trust Funds - Combining Statement of Changes in Fiduciary Net Position ....................... 132 Custodial Funds - Combining Statement of Fiduciary Net Position ............................................................. 135 Custodial Funds - Combining Statement of Changes in Fiduciary Net Position ........................................... 136 DRAFT 12.07.2023 86
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, 2021, 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 auditors’ 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.

DRAFT 12.07.2023 87
To the Honorable Mayor and Members
of the City Council of the City of Adelanto
Adelanto, California

Page 2 ends

2 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, 2021, 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.

Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Budgetary Comparison Schedule – the General Fund, the Schedules of Proportionate Share of the Net Pension Liability, the Schedules of Pension Plan Contributions, 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 the Management 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 are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The combining and individual nonmajor fund financial statements 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 are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

DRAFT 12.07.2023 88
To the Honorable Mayor and Members
of the City Council of the City of Adelanto
Adelanto, California

Page 3 ends

3 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December XX, 2023, 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
December XX, 2023
DRAFT 12.07.2023 89
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DRAFT 12.07.2023 90

BASIC FINANCIAL STATEMENTS
5 DRAFT 12.07.2023 91
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6 DRAFT 12.07.2023 92

GOVERNMENT-WIDE FINANCIAL STATEMENTS
7 DRAFT 12.07.2023 93
Governmental Business-Type
Activities Activities Total
ASSETS
Current assets:

Cash and investments 18,231,332 $ 17,526,504 $ 35,757,836 $ Accounts receivable, net 2,874,930 2,033,519 4,908,449
Interest receivable 9,413 9,425 18,838
Prepaid items 1,407,239 - 1,407,239
Internal balances (2,658,488) 2,658,488 -
Total current assets 23,635,175 18,457,187 42,092,362
Noncurrent assets:

Cash and investments with fiscal agent 606,594 12,524,172 13,130,766 Due from Fiduciary Funds 2,773,785 - 2,773,785
Successor agency loan receivable - 10,635,346 10,635,346 Capital assets:

Nondepreciable 17,024,300 8,031,786 25,056,086
Depreciable, net 55,139,641 50,866,741 106,006,382
Total capital assets 72,163,941 58,898,527 131,062,468
Total noncurrent assets 82,058,045 75,544,320 157,602,365 Total assets 105,693,220 94,001,507 199,694,727

DEFERRED OUTFLOWS OF RESOURCES
Pension-related deferred outflows 366,629 191,308 557,937 OPEB-related deferred outflows 203,465 - 203,465
Deferred loss on refunding - 8,920,609 8,920,609
Total deferred outflows of resources 9,111,917 570,094 9,682,011 Primary Government
City of Adelanto
Statement of Net Position
June 30, 2021
See accompanying Notes to the Basic Financial Statements. 8 DRAFT 12.07.2023 94
Governmental Business-Type
Activities Activities Total

LIABILITIES
Current liabilities:

Accounts payable 575,089 590,569 1,165,658
Accrued liabilities 85,746 57,426 143,172
Interest payable 1,751,325 - 1,751,325
Deposits payable 622,899 1,221,700 1,844,599
Compensated absences - due within one year 83,240 16,242 99,482 Claims payable - due within one year 32,402 - 32,402
Long-term debt - due within one year 140,000 3,160,000 3,300,000 Total current liabilities 6,797,262 1,539,376 8,336,638 Noncurrent liabilities:

Compensated absences - due in more than one year 122,117 4,064 126,181 Claims payable - due in more than one year 317,598 - 317,598 Long-term debt - due in more than one year - 74,709,092 74,709,092 Aggregate net pension liability 392,792 145,145 537,937 Net OPEB liability 3,935,460 - 3,935,460
Total noncurrent liabilities 74,858,301 4,767,967 79,626,268 Total liabilities 81,655,563 6,307,343 87,962,906

DEFERRED INFLOWS OF RESOURCES
Pension-related deferred inflows 281,115 152,148 433,263 Total deferred inflows of resources 152,148 281,115 433,263

NET POSITION
Net investment in capital assets 72,239,555 (9,142,153) 63,097,402 Restricted for:

Development 8,795,757 - 8,795,757
Streets and roads 9,291,113 - 9,291,113
Community development 825,470 - 825,470
Other purposes 1,085,172 66,996 1,152,168
Total restricted 19,997,512 66,996 20,064,508
Unrestricted (4,253,924) 42,072,583 37,818,659
Total net position $ 32,997,426 87,983,143 $ 120,980,569 $ Primary Government
City of Adelanto
Statement of Net Position (Continued)
June 30, 2021
See accompanying Notes to the Basic Financial Statements. 9 DRAFT 12.07.2023 95
Operating Capital
Charges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions Governmental activities:

General government $ 3,797,487 $ 1,769,753 $ - $ -
Public safety 13,167,714 222,787 1,769,109 152,429
Public works 4,515,926 3,107,974 2,609,745 1,773,201
Community development 896,831 248,793 194,165 -
Parks and recreation 444,455 - 6,416 604,010
Interest and fiscal charges 7,000 - - -
Total governmental activities 22,829,413 5,349,307 4,579,435 2,529,640 Business-type Activities:

Public Utility Authority 13,273,182 19,697,940 - -
Adelanto Community Benefit Corporation 23,628 33,763 - - Total business-type activities 13,296,810 19,731,703 - - Total primary government $ 25,081,010 36,126,223 $ 4,579,435 $ 2,529,640 $ Program Revenues
City of Adelanto
Statement of Activities
For the Year Ended June 30, 2021
See accompanying Notes to the Basic Financial Statements. 10 DRAFT 12.07.2023 96
Governmental Business-Type
Functions/Programs Activities Activities Total
Governmental Activities:

General government (2,027,734) $ - $ (2,027,734) $
Public safety (11,023,389) - (11,023,389)
Public works 2,974,994 - 2,974,994
Community development (453,873) - (453,873)
Parks and recreation 165,971 - 165,971
Interest and fiscal charges (7,000) - (7,000)
Total governmental activities - (10,371,031) (10,371,031) Business-type Activities:

Public Utility Authority - 6,424,758 6,424,758
Adelanto Community Benefit Corporation - 10,135 10,135
Total business-type activities 6,434,893 - 6,434,893
Total primary government 6,434,893 (10,371,031) (3,936,138) General revenues and transfers:

General revenues:

Taxes:

Sales taxes 2,342,187 - 2,342,187
Property taxes 452,522 - 452,522
Franchise taxes 1,502,634 - 1,502,634
Transient occupancy taxes 13,931 - 13,931
Measure R taxes 2,680,123 - 2,680,123
Total taxes 6,991,397 - 6,991,397
Motor vehicle in lieu - unrestricted 3,261,674 - 3,261,674 Use of money and property 289,102 970,104 1,259,206
Miscellaneous revenue 225,511 - 225,511
Total general revenues 970,104 10,767,684 11,737,788
Transfers (1,323,431) 1,323,431 -
Changes in net position 6,081,566 1,720,084 7,801,650
Net position - beginning of year 26,915,860 86,263,059 113,178,919 Net position - end of year $ 32,997,426 87,983,143 $ 120,980,569 $ Net (Expenses) Revenues and
Changes in Net Position
City of Adelanto
Statement of Activities (Continued)
For the Year Ended June 30, 2021
See accompanying Notes to the Basic Financial Statements. 11 DRAFT 12.07.2023 97
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12 DRAFT 12.07.2023 98

FUND FINANCIAL STATEMENTS
13 DRAFT 12.07.2023 99
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14 DRAFT 12.07.2023 100

GOVERNMENTAL FUND FINANCIAL STATEMENTS
15 DRAFT 12.07.2023 101
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16 DRAFT 12.07.2023 102
Nonmajor Total
General Governmental Governmental
Fund Funds Funds
ASSETS
Cash and investments $ 6,290,560 $ 11,940,772 $ 18,231,332 Cash and investments with fiscal agents 390,980 215,614 606,594 Accounts receivable, net 744,484 2,130,446 2,874,930
Interest receivable - 9,413 9,413
Due from other funds 1,588,202 1,588,202 -
Due from Fiduciary Funds 2,773,785 2,773,785 -
Advances to other funds 6,778,449 - 6,778,449
Total assets $ 11,788,011 $ 21,074,694 $ 32,862,705

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable $ 452,204 $ 122,885 $ 575,089
Accrued liabilities 82,620 3,126 85,746
Due to other funds 1,588,202 - 1,588,202
Deposit payable 622,899 - 622,899
Advances from other funds 9,436,937 9,436,937 -
Total liabilities 10,594,660 1,714,213 12,308,873
Deferred inflows of resources:

Unavailable revenue - taxes - 406,087 406,087
Unavailable revenue - developer fees - 697,787 697,787
Unavailable revenue - intergovernmental - 678,750 678,750 Total deferred inflows of resources 1,782,624 - 1,782,624 Fund balances:

Nonspendable 2,773,785 2,773,785 -
Restricted 18,683,729 - 18,683,729
Unassigned (deficit) (1,580,434) (1,105,872) (2,686,306) Total fund balances (deficits) 1,193,351 17,577,857 18,771,208 Total liabilities, deferred inflows of
resources, and fund balances $ 11,788,011 $ 21,074,694 $ 32,862,705 City of Adelanto
Balance Sheet
Governmental Funds
June 30, 2021
See accompanying Notes to the Basic Financial Statements. 17 DRAFT 12.07.2023 103
Total Fund Balances - Total Governmental Funds $ 18,771,208 Amounts reported for governmental activities in the statement of net position are different because:

Nondepreciable assets 17,024,300 $
Depreciable assets 55,139,641 72,163,941
1,782,624
366,629
Aggregate net pension liabilities (392,792)
(281,115)
203,465
Net OPEB liabilities (3,935,460)
Claims payable (350,000)
(205,357)
Note payable (140,000)
Net position of governmental activities $ 87,983,143
City of Adelanto
Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2021
Capital assets used in governmental activities are not current financial resources and therefore are not reported in governmental funds. Those assets consist of:

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, 2021 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:

See accompanying Notes to the Basic Financial Statements. 18 DRAFT 12.07.2023 104
Nonmajor Total
General Governmental Governmental
Fund Funds Funds
REVENUES:

Taxes $ 10,253,071 $ 1,397,969 $ 11,651,040
Licenses, permits and fees 4,057,819 4,057,819 -
Fines and forfeitures 49,197 - 49,197
Investment earnings 284,434 66,957 351,391
Charges for services 660,447 - 660,447
Developer fees 2,186,531 - 2,186,531
Intergovernmental 26,157 3,984,369 4,010,526
Miscellaneous 404,194 - 404,194
Total revenues 15,735,319 7,635,826 23,371,145
EXPENDITURES:

Current:

General government 3,437,388 4,667 3,442,055
Public safety 12,402,161 598,449 13,000,610
Public works 2,053,366 421,003 2,474,369
Community development 675,906 57,964 733,870
Parks and recreation 401,180 21,833 423,013
Capital outlay 11,800 1,631,711 1,643,511
Debt service:

Interest and fiscal charges - 7,000 7,000
Total expenditures 18,981,801 2,742,627 21,724,428

REVENUES OVER
(UNDER) EXPENDITURES (3,246,482) 4,893,199 1,646,717
OTHER FINANCING SOURCES (USES):

Transfers in 2,731,020 550 2,731,570
Transfers out (81) (1,408,058) (1,408,139)
Total other financing sources (uses) 2,730,939 (1,407,508) 1,323,431 NET CHANGES IN FUND BALANCES (515,543) 3,485,691 2,970,148 FUND BALANCES:

Beginning of year 1,708,894 14,092,166 15,801,060
End of year $ 17,577,857 1,193,351 $ 18,771,208 $
City of Adelanto
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
For the Year Ended June 30, 2021
See accompanying Notes to the Basic Financial Statements. 19 DRAFT 12.07.2023 105
Net change in fund balances - total governmental funds: $ 2,970,148 Amounts reported for governmental activities in the Statement of Activities are different because:

Capital outlay expenditures, net of $87 which was expensed 1,643,598 $ Depreciation expense (535,976) (2,179,574)
(311,746)
Satisfaction of legal liability 166,667
Net change in claims payable (36,432)
Change in compensated absences, (35,705)
Pension expense, net of pension contribution made after measurement date in the amount of $99,335 (274,010)
OPEB expense, net of OPEB contribution made after measurement date in the amount of $203,465 (222,862)
Change in net position of governmental activities $ 1,720,084 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, 2021
Governmental funds report capital outlays as expenditures. However, in the Statement of Activities, the cost of those capital assets is allocated over the estimated useful lives as depreciation expense. This is the amount by which capital expenditures exceeded depreciation 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.

See accompanying Notes to the Basic Financial Statements. 20 DRAFT 12.07.2023 106

PROPRIETARY FUND FINANCIAL STATEMENTS
21 DRAFT 12.07.2023 107
Major Fund Non-Major Fund
Adelanto
Public Utility Community
Authority Benefit Corporation Total
ASSETS
Current assets:

Cash and investments 17,459,508 $ 66,996 $ 17,526,504 $ Accounts receivable, net 2,031,666 1,853 2,033,519
Interest receivable 9,425 - 9,425
Prepaid items 1,407,239 - 1,407,239
Total current assets 68,849 20,907,838 20,976,687
Noncurrent assets:

Cash and investments with fiscal agent 12,524,172 - 12,524,172 Advances to other funds 2,780,484 - 2,780,484
Successor agency loan receivable 10,635,346 - 10,635,346 Capital assets:

Capital assets, not being depreciated 8,031,786 - 8,031,786 Capital assets, being depreciated, net 50,866,741 - 50,866,741 Total capital assets 58,898,527 - 58,898,527
Total noncurrent assets - 84,838,529 84,838,529
Total assets 68,849 105,746,367 105,815,216

DEFERRED OUTFLOWS OF RESOURCES
Pension-related deferred outflows 191,308 - 191,308
Deferred loss on bond refunding 8,920,609 - 8,920,609
Total deferred outflows of resources - 9,111,917 9,111,917 (Continued)
City of Adelanto
Statement of Net Position
Proprietary Funds
June 30, 2021
See accompanying Notes to the Basic Financial Statements. 22 DRAFT 12.07.2023 108
Major Fund Non-Major Fund
Adelanto
Public Utility Community
Authority Benefit Corporation Total

LIABILITIES
Current liabilities:

Accounts payable 588,716 1,853 590,569
Accrued liabilities 57,426 - 57,426
Interest payable 1,751,325 1,751,325 -
Deposits payable 1,221,700 1,221,700 -
Compensated absences, due within one year 16,242 - 16,242 Bonds payable, due within one year 3,160,000 3,160,000 - Total current liabilities 6,795,409 1,853 6,797,262
Noncurrent liabilities:

Advances from other funds 121,996 - 121,996
Compensated absences, due in more than one year 4,064 - 4,064 Bonds payable, due in more than one year 74,709,092 74,709,092 - Net pension liability 145,145 - 145,145
Total noncurrent liabilities 74,980,297 74,980,297 -
Total liabilities 81,775,706 1,853 81,777,559

DEFERRED INFLOWS OF RESOURCES
Pension-related deferred inflows 152,148 - 152,148
Total deferred inflows of resources 152,148 - 152,148

NET POSITION
Net investment in capital assets (9,142,153) (9,142,153) - Restricted for community benefits - 66,996 66,996
Unrestricted 42,072,583 42,072,583 -
Total net position $ 66,996 32,930,430 $ 32,997,426 $
(Concluded)
Statement of Net Position (Continued)
Proprietary Funds
June 30, 2021
City of Adelanto
See accompanying Notes to the Basic Financial Statements. 23 DRAFT 12.07.2023 109
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24 DRAFT 12.07.2023 110
Major Fund Non-Major Fund
Adelanto
Public Utility Community
Authority Benefit Corporation Total
OPERATING REVENUES:

Sales and service charges 16,023,410 $ 33,653 $ 16,057,063 $ Availability charges 677,759 - 677,759
Connection fees 2,384,790 - 2,384,790
Miscellaneous 110 611,981 612,091
Total operating revenues 33,763 19,697,940 19,731,703
OPERATING EXPENSES:

General and administrative 1,481,533 2,595 1,484,128
Salaries and benefits 364,017 - 364,017
Contractual services 905,729 - 905,729
Water operations 3,045,636 - 3,045,636
Sewer operations 472,227 985 473,212
Utilities - 991,280 991,280
Community events 20,048 - 20,048
Depreciation 1,593,604 - 1,593,604
Total operating expenses 23,628 8,854,026 8,877,654
OPERATING INCOME 10,135 10,843,914 10,854,049
NONOPERATING REVENUES (EXPENSES):

Investment earnings 969,927 177 970,104
Amortization, interest and other nonoperating expenses (4,419,156) - (4,419,156) Total nonoperating revenues (expenses) 177 (3,449,229) (3,449,052) INCOME BEFORE TRANSFERS 10,312 7,394,685 7,404,997
TRANSFERS:

Transfers out (1,323,431) - (1,323,431)
Total transfers - (1,323,431) (1,323,431)
CHANGES IN NET POSITION 10,312 6,071,254 6,081,566
NET POSITION:

Beginning of year 26,859,176 56,684 26,915,860
End of year $ 66,996 32,930,430 $ 32,997,426 $
City of Adelanto
Statement of Revenues, Expenses, and Changes in Net Position Proprietary Funds
For the Year Ended June 30, 2021
See accompanying Notes to the Basic Financial Statements. 25 DRAFT 12.07.2023 111
Major Fund Non-Major Fund
Adelanto
Public Utility Community
Authority Benefit Corporation Total
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash receipts from customers 20,693,119 $ 33,763 $ 20,726,882 $ Cash paid to suppliers for goods and services (7,130,282) (22,604) (7,152,886) Cash paid to employees for services (208,989) - (208,989) Net cash provided by operating activities 11,159 13,353,848 13,365,007

CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:

Receipts of successor agency loan receivable principal 751,326 Transfers to other funds - (1,323,431) (1,323,431)
Advances to and payments on interfund advances - (2,566,406) (2,566,406) Net cash (used in) noncapital financing activities - (3,138,511) (3,889,837)

CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES:

Acquisition of capital assets (731,151) - (731,151)
Principal paid on capital debt (3,030,000) - (3,030,000) Interest paid on capital debt (3,925,905) - (3,925,905) Net cash (used in) capital and related financing activities - (7,687,056) (7,687,056) CASH FLOWS FROM INVESTING ACTIVITIES:

Investment earnings 1,003,676 177 1,003,853
Net cash provided by investing activities 177 1,003,676 1,003,853 Net increase in
cash and cash equivalents 11,336 3,531,957 3,543,293
CASH AND CASH EQUIVALENTS:

Beginning of year 26,451,723 55,660 26,507,383
End of year $ 66,996 29,983,680 $ 30,050,676 $
CASH AND CASH EQUIVALENTS:

Cash and investments 17,459,508 $ 66,996 $ 17,526,504
Cash with fiscal agent 12,524,172 - 12,524,172
Total cash and cash equivalents $ 66,996 29,983,680 $ 30,050,676 $ (Continued)
City of Adelanto
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2021
See accompanying Notes to the Basic Financial Statements. 26 DRAFT 12.07.2023 112
Major Fund Non-Major Fund
Adelanto
Public Utility Community
Authority Benefit Corporation Total

RECONCILIATION OF OPERATING

INCOME TO NET CASH PROVIDED BY
OPERATING ACTIVITIES:

Operating income 10,843,914 $ 10,135 $ 10,854,049
Adjustments to reconcile operating income to net cash
provided by operating activities:

Depreciation 1,593,604 - 1,593,604
Change in assets and liabilities:
(Increase) decrease in accounts receivable 816,077 - 816,077 (Increase) decrease in prepaid items 89,954 - 89,954
(Increase) decrease in deferred outflows
of resources related to pensions (155,475) - (155,475)
Increase (decrease) in accounts payable 99,457 1,024 100,481 Increase (decrease) in accrued liabilities (285,108) - (285,108) Increase (decrease) in compensated absences (4,571) - (4,571) Increase (decrease) in deposits payable 89,148 - 89,148 Increase (decrease) in net pension liabilities (assets) 136,245 - 136,245 Increase (decrease) in deferred inflows
of resources related to pensions 130,603 - 130,603
Total adjustment 2,509,934 1,024 2,510,958
Net cash provided by operating activities $ 11,159 13,353,848 $ 13,365,007 $ Schedule of Noncash Capital and Related Financing Activities Amortization of deferred loss on refunding 573,198 $ - $ 573,198 $ Amortization of bond premiums and discounts (147,128) $ - $ (147,128) $ Amortization of prepaid bond insurance 89,954 $ - $ 89,954 $ (Concluded)
Statement of Cash Flows (Continued)
Proprietary Funds
For the Year Ended June 30, 2021
City of Adelanto
See accompanying Notes to the Basic Financial Statements. 27 DRAFT 12.07.2023 113
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FIDUCIARY FUND FINANCIAL STATEMENTS
29 DRAFT 12.07.2023 115
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30 DRAFT 12.07.2023 116
Private-Purpose
Trust Funds Custodial Funds
ASSETS
Cash and investments $ 1,670,445 10,662,762 $
Cash and investments with fiscal agents 4,836,829 924,149 Interest receivable 604 3,575
Notes receivable - 542,355
Total assets 16,045,521 2,595,198

DEFERRED OUTFLOWS OF RESOURCES
Deferred loss on debt refunding 250,593 -
Total deferred outflows of resources - 250,593

LIABILITIES
Accounts payable - 454
Advance from City - 2,773,785
Interest payable - 819,480
Bonds payable - 5,827,113
Loans payable - 23,314,766
Other long-term liabilities - 45,682,640
Total liabilities 78,418,238 -

NET POSITION
Restricted for:

Individuals, organizations, and other governments 2,595,198 27,857 Held in trust for dissolution of RDA - (62,149,981)
Total Net Position (Deficit) $ 2,595,198 (62,122,124) $ City of Adelanto
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2021
See accompanying Notes to the Basic Financial Statements. 31 DRAFT 12.07.2023 117
Private-Purpose
Trust Funds Custodial Funds
ADDITIONS:

Special assessments for other governments $ 611,294 - $ RDA property tax trust fund distribution 4,314,936 -
Interest income 5,338 120,570
Miscellaneous 11,790 -
Total additions 628,422 4,435,506
DEDUCTIONS:

Administration 1,023 58,434
Project payments - 24,077
Payments on conduit bonds - interest 569,657 -
Interest expense - 5,083,373
Total deductions 570,680 5,165,884
CHANGE IN NET POSITION 57,742 (730,378)
NET POSITION (DEFICIT):

Beginning of year 2,537,456 (61,391,746)
End of year $ 2,595,198 (62,122,124) $
City of Adelanto
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Year Ended June 30, 2021
See accompanying Notes to the Basic Financial Statements. 32 DRAFT 12.07.2023 118
33 NOTES TO THE BASIC FINANCIAL STATEMENTS
DRAFT 12.07.2023 119
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DRAFT 12.07.2023 120
City of Adelanto
Index to the Notes to the Basic Financial Statements
For the Year Ended June 30, 2021
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 ................................................................................................................. 45 N. Long -Term Debt ...................................................................................................................................... 45 O. Pensions .................................................................................................................................................... 45 P. Other Postemployment Benefits (OPEB) .................................................................................................. 46 Q. Deferred Outflows/Inflows of Resources .................................................................................................. 46 R. Net Position ............................................................................................................................................... 46 S. Fund Balances ........................................................................................................................................... 47 T. Spending Policy ........................................................................................................................................ 47 U. Property Taxes .......................................................................................................................................... 48 V. Use of Estimates........................................................................................................................................ 48 W. New Governmental Accounting Standards Implemented ......................................................................... 48 Note 2 – Cash and Investments ................................................................................................................................. 49 A. Deposits ..................................................................................................................................................... 50 B. Investments ............................................................................................................................................... 50 C. Risk Disclosures ........................................................................................................................................ 51 D. External Investment Pool .......................................................................................................................... 52 E. California Community Foundation Investment Pool ................................................................................ 52 F. Fair Vale Measurements ........................................................................................................................... 53 Note 3 – Interfund Balances and Transactions ........................................................................................................ 53 A. Due to/Due from Other Funds .................................................................................................................. 53 B. Transfers In/Out ........................................................................................................................................ 53 C. Long – Term Advances ............................................................................................................................. 54 Note 4 –Advances to Fiduciary Funds ...................................................................................................................... 57 Note 5 – Notes and Loans Receivable ....................................................................................................................... 57 DRAFT 12.07.2023 121
City of Adelanto
Index to the Notes to the Basic Financial Statements (Continued) For the Year Ended June 30, 2021
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 Funds ........................................................................................................................................ 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 ................................................................................................... 81 Note 16 – Commitments and Contingencies ............................................................................................................. 81 Note 17 – Subsequent Events ..................................................................................................................................... 82 DRAFT 12.07.2023 122
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
37 Note 1 – Reporting Entity and Summary of Significant Accounting Policies The basic financial statements of the City of Adelanto, California (the “City”) have been prepared in accordance with accounting principles generally accepted in 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 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 (the “Financing Authority”) was established pursuant to a Joint Powers Agreement dated September 12, 1989, by and between the City and the now dissolved Adelanto Redevelopment Agency in accordance with the provisions of the laws of the Statement of California. The Financing Authority was created for the purpose of providing financing for public capital improvements for the City and the Financing Agency through the acquisition by the Financing Authority of such public capital improvements and/or the purchase by the Authority of local obligations.

DRAFT 12.07.2023 123
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
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 (the “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 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. The 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
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City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
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 Fund:

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.

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City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
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.

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 (a major 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 (a nonmajor 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 agency 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 and Luetke Foundation. Its results of operations are presented on the Statement of Changes of Fiduciary Net Position.

DRAFT 12.07.2023 126
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
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.

Luetke Foundation
The purposes were providing general education scholarships for residents of the City, education and/or training for youth fire explorers posted in the City volunteering to become trained firefighters, and training and/or education of the city code enforcement officer, in particular for education regarding arson and fire related nuisance abatement 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
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City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
42 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) C. Cash, Cash Equivalents and Investments (Continued)
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.

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.

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City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
43 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) 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.

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 DRAFT 12.07.2023 129
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
44 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) H. Capital Assets (Continued)
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.

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.

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City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
45 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) L. Compensated Absences (Continued)
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.

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, 2019
Measurement Date June 30, 2020
Measurement Period July 1, 2019 to June 30, 2020
Gains and losses related to changes in total pension liability and fiduciary net position are recognized in pension expense systematically over time. The first amortized amounts are recognized in pension expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to pensions and are to be recognized in future pension expense. The amortization period differs depending on the source of the gain or loss. The difference between projected and actual earnings is amortized straight-line over 5 years. All other amounts are amortized straight-line over the average expected remaining service lives of all members that are provided with benefits (active, inactive, and retired) as of the beginning of the measurement period.

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City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
46 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) 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, 2020
Measurement Period July 1, 2019 to June 30, 2020
Gains and losses related to changes in total OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time. The first amortized amounts are recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense. The amortization period differs depending on the sources of gain or loss. The difference between projected and actual earnings is amortized on a straight-line basis over 5 years. All other amounts are amortized on a straight-line basis over the average expected remaining service lives of all members that are provided with benefits (active, inactive, and retired) at the beginning of the measurement period.

Q. Deferred Outflows/Inflows of Resources
The Statement and Net Position and the Balance Sheet report separate sections for deferred outflows of resources, and deferred inflows of resources, when applicable.

Deferred Outflows of Resources represent a consumption of net assets that applies to future periods.

Deferred Inflows of Resources represent an acquisition of net assets that applies to future periods.

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.

DRAFT 12.07.2023 132
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
47 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) 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.

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
DRAFT 12.07.2023 133
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
48 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) 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 U.S. GAAP 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.

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, 2021. 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. 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. The application of this statement did not have a material effect on the City’s financial statements for the fiscal year ending June 30, 2021.

DRAFT 12.07.2023 134
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
49 Note 1 – Reporting Entity and Summary of Significant Accounting Policies (Continued) W. New Governmental Accounting Standards Implemented (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. 98
The Annual Comprehensive Financial Report. This Statement establishes the term annual comprehensive financial report and its acronym ACFR. That new term and acronym replace instances of comprehensive annual financial report and its acronym in generally accepted accounting principles for state and local governments. Those provision are effective for fiscal years ending after December 15, 2021. The City has elected early implementation of this statement. Application of this statement did not have a material effect on the City’s financial statements for the fiscal year ending June 30, 2021.

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, 2021.

Governmental Business-type Fiduciary
Activities Activities Funds Total
Cash and investments 18,231,332 $ 17,526,504 $ 12,333,207 $ 48,091,043 $ Cash and investments with fiscal agents 606,594 12,524,172 5,760,978 18,891,744 Total cash and investments $ 18,837,926 $ 30,050,676 $ 18,094,185 $ 66,982,787 Primary Government
Cash and investments consisted of the following at June 30, 2021:

Cash on hand $ 4,350
Deposits with financial institutions 20,249,376
Investments 46,729,061
Total cash and investments $ 66,982,787
DRAFT 12.07.2023 135
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
50 Note 2 – Cash and Investments (Continued)
A. Deposits
At June 30, 2021, the carrying amount of the City’s deposits was $20,249,376 and the bank balances were $21,562,815. 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
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.

DRAFT 12.07.2023 136
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
51 Note 2 – Cash and Investments (Continued)
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, 2021, 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) 28,190,492 $ 28,190,492 $ - $ - $ California Community Foundation Investment Pool 37,805 37,805 - - Held by fiscal agent:

Money market mutual funds 16,952,957 16,952,957 - -
Investment contracts 1,547,807 - - 1,547,807
Total investments $ 46,729,061 $ 45,181,254 $ 1,547,807 - $ 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) $ 28,190,492 $ - $ 28,190,492 - $ California Community Foundation Investment Pool 37,805 - - 37,805 Held by fiscal agent:

Money market mutual funds 16,952,957 - 16,952,957 -
Investment contracts 1,547,807 - 1,547,807 -
Total investments $ 46,729,061 $ - $ 46,729,061 - $
Rating as of Year End
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.

DRAFT 12.07.2023 137
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
52 Note 2 – Cash and Investments (Continued)
C. Risks Disclosures (Continued)
Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the 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, 2021, 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, 2021, the City had $28,190,492 invested in LAIF, which had invested 2.31% 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, 2021, 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, 2021.

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, 2010. 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 $37,805 at June 30, 2021. The City authorizes expenditures from donor-restricted endowments in compliance with the wishes expressed by the donor and with approval of the City Council.

DRAFT 12.07.2023 138
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
53 Note 2 – Cash and Investments (Continued)
F. Fair Value Measurements
Fair value of assets measured on a recurring basis at June 30, 2021, are as follows:

Investments not subject to the fair value hierarchy:

Local Agency Investment Funds (LAIF) 28,190,492 $
California Community Foundation Investment Pool 37,805
Money market mutual funds 16,952,957
Investment contracts 1,547,807
Total investments not subject to the fair value hierarchy 46,729,061 Total investments $ 46,729,061
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, 2021, interfund receivables and payables were as follows:

Receivable Fund Payable Fund Amount Purpose
General Fund Road Maintenance & Rehabilitation SB -1 $ 47,783 Overdrawn Cash General Fund Federal Grants Special Revenue Fund 755,814 Overdrawn Cash General Fund State/County Grants Special Revenue Fund 725,121 Overdrawn Cash General Fund Community Development Block
Grant Special Revenue Fund 56,079 Overdrawn Cash
General Fund Traffic Offender Special Revenue Fund 3,405 Overdrawn Cash Total $ 1,588,202
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, 2021 were as follows:

Transfers In Transfers Out Amount Purpose
Drainage Impact Special Revenue Fund General Fund 81 Reimbursement Drainage Impact Special Revenue Fund Public Utility Authority Enterprise Fund 469 Reimbursement Subtotal 550
General Fund Gas Tax Special Revenue Fund 680,000 Financing program services General Fund Federal Grant Special Revenue Fund 253,238 Financing program services General Fund Road Maintenance & Rehabilitation
SB-1 Special Revenue Fund Financing program services
General Fund Public Safety 1/2 Cent Special Revenue Fund 120,000 Financing program services General Fund Traffic Offender Special Revenue Fund Financing program services General Fund COPS Grant Special Revenue Fund 125,000 Financing program services General Fund Communities Facilities District Special Revenue Fund 13,968 Financing program services General Fund LLMA Annexation Special Revenue Fund 215,852 Financing program services General Fund Public Utility Authority Enterprise Fund 1,322,962 Interest on interfund advance Subtotal 2,731,020
Total $ 2,731,570
DRAFT 12.07.2023 139
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
54 Note 3 – Interfund Balances and Transactions (Continued) C. Long-Term Advances
At June 30, 2021, the balances of long-term advances were as follows:

Advances From Advances To Amount Purpose
Drainage Impact Special Revenue Fund General Fund $ 74,771 Interfund advance agreement Drainage Impact Special Revenue Fund General Fund 1,863,537 Operating loan Drainage Impact Special Revenue Fund General Fund 2,147,381 Operating loan Park development Special Revenue Fund General Fund 1,000,000 Operating loan Traffic Impact Special Revenue Fund General Fund 1,570,764 Operating loan Public Utility Authority Enterprise Fund General Fund 2,780,484 Operating loan 9,436,937
Drainage Impact Special Revenue Fund Public Utility Authority Enterprise Fund 121,996 Interfund advance agreement Total $ 9,558,933
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 are $74,771 from the General Fund and $121,996 from the Public Utility Authority as of June 30, 2021.

The future scheduled advance repayments are as of follows:

Year Ending
June 30, Principal Interest Total
2022 5,662 $ 194 $ 5,856 $
2023 5,677 180 5,857
2024 5,692 165 5,857
2025 5,707 150 5,857
2026 5,722 135 5,857
2026-2031 28,833 452 29,285
2032-2034 17,478 93 17,571
Total 74,771 $ 1,369 $ 76,140 $
Year Ending
June 30, Principal Interest Total
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 9,335 221 9,556
2026-2031 47,042 738 47,780
2032-2034 28,519 149 28,668
Total 121,996 $ 2,232 $ 124,228 $
Drainage Impact Fund - Interfund advance agreement
General Fund - Interfund advance agreement
DRAFT 12.07.2023 140
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
55 Note 3 – Interfund Balances and Transactions (Continued) C. Long-Term Advances (Continued)
Operating Loans
The General Fund has two operating loans totaling $4,010,918 from the Drain Impact Special Revenue Fund.

The $1,863,537 operating loan 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 is $1,863,537 from the General Fund as of June 30, 2021.

The future scheduled advance repayments are as of follows:

Year Ending
June 30, Principal Interest Total
2022 - $ 43,625 $ 43,625 $
2023 - 43,625 43,625
2024 - 43,625 43,625
2025 - 43,625 43,625
2026 124,236 43,625 167,861
2027-2031 621,179 174,502 795,681
2032-2036 621,179 101,793 722,972
2037-2040 496,943 29,084 526,027
Total $ 1,863,537 $ 523,504 $ 2,387,041
The $2,147,381 operating loan accrues at an interest rate of 0.784% (LAIF interest rate as of the effective date).

Payments are due annually from the General Fund. The outstanding balance is $2,147,381 from the General Fund as of June 30, 2021.

The future scheduled advance repayments are as of follows:

Year Ending
June 30, Principal Interest Total
2022 - $ 16,835 $ 16,835 $
2023 - 16,835 16,835
2024 - 16,835 16,835
2025 - 16,835 16,835
2026 - 16,835 16,835
2027-2031 715,794 72,953 788,747
2032-2036 715,794 44,894 760,688
2037-2040 715,793 16,835 732,628
Total 2,147,381 $ 218,857 $ 2,366,238 $
The General Fund has an operating loan of $1,000,000 from the Park Development Special Revenue Fund. Interest accrues at an interest rate of 0.784% (LAIF interest rate as of the effective date). Payments are due annually from the General Fund. The outstanding balance is $1,000,000 from the General Fund as of June 30, 2021.

DRAFT 12.07.2023 141
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
56 Note 3 – Interfund Balances and Transactions (Continued) C. Long-Term Advances (Continued)
Operating Loans (Continued)
The future scheduled advance repayments are as of follows:

Year Ending
June 30, Principal Interest Total
2022 - $ 7,840 $ 7,840 $
2023 - 7,840 7,840
2024 - 7,840 7,840
2025 - 7,840 7,840
2026 - 7,840 7,840
2027-2031 333,333 33,974 367,307
2032-2036 333,334 20,907 354,241
2037-2040 333,333 7,840 341,173
Total 1,000,000 $ 101,921 $ 1,101,921 $
The General Fund has an operating loan of $1,570,764 from the Traffic Impact Special Revenue Fund. Interest accrues at an interest rate of 0.784% (LAIF interest rate as of the effective date). Payments are due annually from the General Fund. The outstanding balance is $1,570,764 from the General Fund as of June 30, 2021.

The future scheduled advance repayments are as of follows:

Year Ending
June 30, Principal Interest Total
2022 - $ 12,315 $ 12,315 $
2023 - 12,315 12,315
2024 - 12,315 12,315
2025 - 12,315 12,315
2026 - 12,315 12,315
2027-2031 523,588 53,365 576,953
2032-2036 523,588 32,840 556,428
2037-2040 523,588 12,315 535,903
Total 1,570,764 $ 160,095 $ 1,730,859 $
The General Fund has an operating loan of $2,780,484 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 paid in full at June 30, 2021.

DRAFT 12.07.2023 142
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
57 Note 4 – Advances to Fiduciary Funds
Due from fiduciary funds as of June 30, 2021, was as follows:

DUE TO CITY/DUE FROM FIDUCIARY FUNDS
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 2,763,837 Advances Total $ 2,773,785
The advances between the City 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, 2021.

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 $2,763,837 as of June 30, 2021.

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 is $10,635,346. This amount includes $8,975,786 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, 2021.

DRAFT 12.07.2023 143
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
58 Note 6 – Capital Assets
A. Governmental Activities
Summary of changes in capital assets for governmental activities for the year ended June 30, 2021 are as follows:

Balance Balance
July 1, 2020 Additions Deletions Transfers June 30, 2021 Capital assets, not being depreciated:

Land and rights of way $ 16,986,300 $ 38,000 $ - $ 17,024,300 - $ Total capital assets, not being depreciated 16,986,300 38,000 - 17,024,300 - Capital assets, being depreciated:

Buildings and improvements 13,038,362 - 11,800 - 13,050,162 Machinery and equipment 1,724,784 - 37,238 - 1,762,022
Vehicles 2,277,978 - 306,283 - 2,584,261
Infrastructure 107,885,302 - 1,250,277 - 109,135,579
Total capital assets, being depreciated 1,605,598 124,926,426 - - 126,532,024 Less accumulated depreciation for:

Buildings and improvements (287,665) (7,899,261) - - (8,186,926) Machinery and equipment (33,700) (1,595,879) - - (1,629,579) Vehicles (47,059) (2,001,643) - - (2,048,702)
Infrastructure (1,811,150) (57,716,026) - - (59,527,176) Total accumulated depreciation (2,179,574) (69,212,809) - - (71,392,383) Total capital assets, being depreciated, net (573,976) 55,713,617 - - 55,139,641 Capital assets, net $ (535,976) 72,699,917 $ - $ - $ 72,163,941 $ Depreciation expense was charged to functions/programs as follows:

General government $ 103,425
Public safety 51,972
Public works 1,896,738
Parks and recreation 127,439
Total depreciation expense $ 2,179,574
DRAFT 12.07.2023 144
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
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, 2021 are as follows:

Balance Balance
July 1, 2020 Additions Deletions Transfers June 30, 2021 Capital assets, not being depreciated:

Land and rights of way $ 908,300 $ - $ - $ - $ 908,300
Water rights 7,000,800 - - 7,000,800 -
Construction in progress 242,437 122,687 (242,438) - 122,686 Total capital assets, not being depreciated 8,151,537 122,687 (242,438) - 8,031,786 Capital assets, being depreciated:

Buildings and improvements 20,984,501 - - 20,984,501 -
Machinery and equipment 8,811,489 - - 8,811,489 -
Computer equipment 341,081 - - - 341,081
Vehicles 32,325 - - - 32,325
Infrastructure 49,945,118 608,464 242,438 - 50,796,020
Total capital assets, being depreciated 80,114,514 608,464 242,438 - 80,965,416 Less accumulated depreciation for:

Buildings and improvements (8,645,189) (414,277) - (9,059,466) - Machinery and equipment (4,508,651) (286,280) - (4,794,931) - Computer equipment (204,648) (68,216) - - (272,864)
Vehicles (9,697) (3,233) - - (12,930)
Infrastructure (15,136,886) (821,598) - (15,958,484) -
Total accumulated depreciation (28,505,071) (1,593,604) - (30,098,675) - Total capital assets, being depreciated, net 51,609,443 (985,140) 242,438 - 50,866,741 Capital assets, net $ 59,760,980 $ (862,453) $ - $ 58,898,527 - $ Depreciation expense for business-type activities for the year ended June 30, 2021 was $1,593,604.

DRAFT 12.07.2023 145
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
60 Note 7 – Long-Term Debt
A. Governmental Activities
Summary of changes in governmental activities long-term debt for the year ended June 30, 2021 are as follows:

Original Balance Balance Due within Due in More
Issuance July 1, 2020 Additions Deletions June 30, 2021 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 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 agreement date with interest paid in semi-annual payments. The outstanding balance on the note payable is $140,000 at June 30, 2021.

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

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

Original Balance Balance Due Within Due In More
Issuance July 1, 2020 Additions Deletions June 30, 2021 One Year Than One Year Business-Type Activities:

Public Borrowings:
2014A Fixed Rate Revenue Bonds 14,130,000 $ $ 10,440,000 $ (855,000) - $ $ 9,585,000 $ 900,000 $ 8,685,000 Add: Bond Premium 272,166 (14,325) - 257,841 257,841 -
2017A Fixed Rate Refunding Bonds 29,145,000 29,145,000 (645,000) - 28,500,000 645,000 27,855,000 Add: Bond Premium 2,978,317 (156,754) - 2,821,563 2,821,563 - 2017B Fixed Rate Refunding Bonds 7,015,000 38,570,000 (1,530,000) - 37,040,000 1,615,000 35,425,000 Subtract: Bond Discount (359,263) 23,951 - (335,312) (335,312) - Total business-type activities $ 50,290,000 $ 81,046,220 $ (3,177,128) - $ $ 77,869,092 $ 3,160,000 $ 74,709,092 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 rate 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, 2021, is $1,176,541, which is sufficient to cover the Bond Indenture Reserve Requirement.

DRAFT 12.07.2023 146
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
61 Note 7 – Long-Term Debt (Continued)
B. Business-Type Activities (Continued)
The future debt service requirements for the bonds are as follows:

Year Ending
June 30 Principal Interest Total
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 265,000 278,875 543,875
2027-2031 1,525,000 1,178,125 2,703,125
2032-2036 1,955,000 745,125 2,700,125
2037-2040 1,965,000 202,875 2,167,875
Total 9,585,000 $ 3,946,625 $ 13,531,625 $
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 $13,531,625 payable through fiscal year 2040. For the current year, principal and interest paid by the water and wastewater operating revenues was $855,000 and $500,625.

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 $595,000 to $5,150,000, commencing July 1, 2020 through July 1, 2039.

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

Year Ending
June 30 Principal Interest Total
2022 645,000 $ 1,408,875 $ 2,053,875 $
2023 645,000 1,376,625 2,021,625
2024 645,000 1,344,375 1,989,375
2025 640,000 1,312,250 1,952,250
2026 635,000 1,280,375 1,915,375
2027-2031 3,135,000 5,930,625 9,065,625
2032-2036 3,040,000 5,155,500 8,195,500
2037-2040 19,115,000 1,972,375 21,087,375
Total 28,500,000 $ $ 19,781,000 $ 48,281,000
DRAFT 12.07.2023 147
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
62 Note 7 – Long-Term Debt (Continued)
B. Business-Type Activities (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 $48,281,000 payable through fiscal year 2040. For the current year, principal and interest paid by the water and wastewater operating revenues was $645,000 and $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 1stand January 1stof 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 future debt service requirements for the bonds are as follows:

Year Ending
June 30 Principal Interest Total
2022 1,615,000 $ 1,572,156 $ 3,187,156 $
2023 1,700,000 1,516,163 3,216,163
2024 1,795,000 1,453,878 3,248,878
2025 1,895,000 1,385,813 3,280,813
2026 2,005,000 1,311,434 3,316,434
2027-2031 11,950,000 5,171,734 17,121,734
2032-2036 16,080,000 1,992,785 18,072,785
Total 37,040,000 $ 14,403,963 $ 51,443,963 $
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 $51,443,963 payable through fiscal year 2036. For the current year, principal and interest paid by the water and wastewater operating revenues was $1,530,000 and $1,650,038.

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, 2021, $64,230,000 of defeased bonds remain outstanding.

DRAFT 12.07.2023 148
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
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, 2021 are as follows:

Original Balance Balance Due Within Due In More
Issuance July 1, 2020 Additions Deletions June 30, 2021 One Year Than One Year Successory Agency:

Tax Allocation Bonds:

Public Borrowings:
1993B Tax Allocation Bonds $ 15,095,983 $ 4,295,000 $ (990,000) - $ $ 3,305,000 $ 1,045,000 $ 2,260,000 2007 Tax Allocation Bonds 3,560,000 2,705,000 (90,000) - 2,615,000 95,000 2,520,000 Subtract: Bond Discount (121,088) 28,201 - (92,887) (92,887) - Total Tax Allocation Bonds 18,655,983 6,878,912 (1,051,799) - 5,827,113 1,140,000 4,687,113 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 10,795,000 (535,000) - 10,260,000 565,000 9,695,000 1995C Local Agency 3rd Subordinated Revenue Bonds 11,786,856 11,428,762 857,157 (1,650,573) 10,635,346 1,706,674 8,928,672 Subtract: Loan Discount (47,157) 6,577 - (40,580) (40,580) - Total Loans Payable 36,746,856 24,636,605 857,157 (2,178,996) 23,314,766 2,271,674 21,043,092 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 27,468,217 2,868,347 30,336,564 - 30,336,564 - Total Other Long-Term Liabilities 1,989,390 42,814,293 2,868,347 45,682,640 - 45,682,640 - Total Successor Agency $ 57,392,229 $ 74,329,810 $ 3,725,504 $ (3,230,795) $ 74,824,519 $ 3,411,674 $ 71,412,845 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, 2021, is $1,226,942 which is sufficient to cover the Bond Indenture Reserve Requirement.

DRAFT 12.07.2023 149
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
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
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 3,305,000 $ 278,988 $ 3,583,988 $
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, 2021, is $251,921, 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
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 145,200 - 145,200
2027-2030 585,000 603,150 1,188,150
2031-2035 550,500 - 550,500
2036-2038 1,835,000 165,150 2,000,150
Total 2,615,000 $ $ 2,055,615 $ 4,670,615
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.

DRAFT 12.07.2023 150
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
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, 2021, is $740,065, 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
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 $ 711,720 $ 3,171,720 $
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, 2021, is $1,547,807, 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
2022 565,000 $ 685,620 $ 1,250,620
2023 605,000 643,500 1,248,500
2024 645,000 598,500 1,243,500
2025 725,000 549,180 1,274,180
2026 765,000 495,540 1,260,540
2027-2029 6,955,000 689,400 7,644,400
Total 10,260,000 $ $ 3,661,740 $ 13,921,740
DRAFT 12.07.2023 151
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
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, 2021 is $1,659,560 with accreted interest payable of $9,117,385.

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

Year Ending
June 30, Principal Interest Total
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 213,320 1,714,260 1,927,580
2027-2029 494,434 4,585,921 5,080,355
Total 1,659,560 $ $ 12,499,320 $ 14,158,880
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.

DRAFT 12.07.2023 152
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
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, 2021.

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, 2021 was $13,356,686 with interest payable of $30,336,564.

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.

DRAFT 12.07.2023 153
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
68 Note 8 – Conduit Debt (Continued)
Community Facilities District Bonds (Continued)
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 $ 3,495,000 $ 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 2,335,000 Total $ 9,770,000 $ 9,545,000
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 10,260,000 Local Agency 3rd Subordinated Revenue Bonds, 1995 Series C 11,786,856 10,594,766 (1) Total $ 36,746,856 $ 23,314,766
(1) This amount included accreted interest of $8,975,785 and loan discount of $45,580.

Note 9 – Compensated Absences
Summary of changes in compensated absences for the year ended June 30, 2021 is as follows:

Balance Balance Due Within Due In More
July 1, 2020 Additions Deletions June 30, 2021 One Year Than One Year Governmental Activities $ 169,651 $ 176,859 $ (141,153) $ 205,357 $ 83,240 $ 122,117 Business-Type Activities 24,877 16,964 (21,535) 20,306 16,242 4,064 Total $ 194,528 $ 193,823 $ (162,688) $ 225,663 $ 99,482 $ 126,181 Classification
DRAFT 12.07.2023 154
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
69 Note 10 – Pension Plans
A. Summary
Governmental Business-Type
Activities Activities Total
Deferred outflows of resources:

Pension contribution after measurement date:

Miscellaneous 86,941 $ 48,947 $ 135,888 $
Safety 12,394 - 12,394
Difference between expected and actual experience:

Miscellaneous 13,286 7,480 20,766
Safety 10,467 - 10,467
Difference in projected and actual earnings on
pension investments:

Miscellaneous 7,659 4,312 11,971
Safety 2,934 - 2,934
Adjustments due to differences in proportions
Miscellaneous 231,920 130,569 362,489
Safety 1,028 - 1,028
Total deferred outflows of resources $ 191,308 366,629 $ 557,937 $ Net pension liabilities:

Miscellaneous 257,813 $ 145,145 $ 402,958 $
Safety 134,979 - 134,979
Total net pension liabilities $ 145,145 392,792 $ 537,937 $ Deferred inflows of Resources:

Change in assumptions:

Miscellaneous 1,839 $ 1,035 $ 2,874 $
Safety 450 - 450
Adjustments due to differences in proportions
Safety 3,481 - 3,481
Differences between City's contributions and
proportionate share of contributions
Miscellaneous 268,411 151,113 419,524
Safety 6,934 - 6,934
Total deferred inflows of resources $ 152,148 281,115 $ 433,263 $ Pension expenses:

Miscellaneous 357,427 $ 160,322 $ 517,749 $
Safety 15,918 - 15,918
Total pension expenses $ 160,322 373,345 $ 533,667 $
DRAFT 12.07.2023 155
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
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, 2021, 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 2.0% @ 60 2.0% @ 62 2.0% @ 55
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 606255
Monthly benefits, as a % of
eligible compensation 2.0% 2.0% 2.0%
Required employee contribution rate 7.000% 6.750% 0.000% Required employer contribution rate 8.794% 7.732% 0.000% (2) Note the City currently does not have any safety employees. The Safety Plan represents former safety employees.

At June 30, 2021, the following employees were covered by the benefit terms for the miscellaneous plan:

Miscellaneous
Miscellaneous PEPRA Safety
Active employees 11 10 -
Transferred and terminated employees 102 15 5
Retired employees and beneficiaries 46 - 3
Total 159 25 8
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City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
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. The required contribution rates are shown in the Benefit Provided Section at page 70.

C. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2021, 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
Miscellaneous Plan Liability Net Position Liability/(Asset) Balance at: 6/30/19 (Valuation date) 11,373,201 $ 11,228,485 $ 144,716 $ Balance at: 6/30/20 (Measurement date) 11,541,467 11,138,509 402,958 Net changes during 2019-2020 168,266 (89,976) 258,242
Plan Total Pension Plan Fiduciary Net Pension
Liability Net Position Liability/(Asset)
Safety Plan
Balance at: 6/30/19 (Valuation date) 466,501 $ 337,115 $ 129,386 $ Balance at: 6/30/20 (Measurement date) 468,389 333,410 134,979 Net changes during 2019-2020 1,888 (3,705) 5,593
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, 2020, 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, 2019 rolled forward to June 30, 2020 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, 2019 and 2020, measurement periods was as follows:

Miscellaneous Safety
Proportion - June 30, 2019 0.00361% 0.00207%
Proportion - June 30, 2020 0.00955% 0.00203%
Change - Increase/(Decrease) 0.00594% -0.00005%
DRAFT 12.07.2023 157
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
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, 2021, the City recognized pension expense of $517,749 and $15,918, for the Miscellaneous and Safety Plans, respectively. At June 30, 2021, 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 $ 135,888 $ - Difference between expected and actual
experience 20,766 -
Changes of assumptions - 2,874
Net difference between projected and actual
earnings on pension plan investments 11,971 -
Employer contributions in excess/(under)
proportionate share of contributions - 419,524
Adjustments due to difference in proportions 362,489 -
Total $ 531,114 $ 422,398
Miscellaneous Plan
Deferred outflows Deferred inflows
of Resources of Resources
Contribution made after the measurement date 12,394 $ - $ Difference between expected and actual
experience 10,467 -
Changes of assumptions - 450
Net difference between projected and actual
earnings on pension plan investments 2,934
Employer contributions in excess/(under)
proportionate share of contributions - 6,934
Adjustments due to difference in proportions 1,028 3,481 Total 26,823 $ 10,865 $
Safety Plan
Deferred outflows Deferred inflows
of Resources of Resources
Contribution made after the measurement date 148,282 $ - $ Difference between expected and actual
experience 31,233 -
Changes of assumptions - 3,324
Net difference between projected and actual
earnings on pension plan investments 14,905 -
Employer contributions in excess/(under)
proportionate share of contributions - 426,458
Adjustments due to difference in proportions 363,517 3,481 Total 557,937 $ 433,263 $
Aggregate Total
DRAFT 12.07.2023 158
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
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, $135,888 and $12,394, 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, 2022. 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 $ 24,200 $ (870) $ 23,330
2021 (41,020) 1,323 (39,697)
2022 (16,094) 1,641 (14,453)
2023 5,742 1,470 7,212
2024 - - -
Thereafter - - -
Total $ (27,172) $ 3,564 $ (23,608)
Deferred Outflows/(Inflows) of Resources
Actuarial Assumptions
The total pension liabilities in the June 30, 2019 actuarial valuations were determined using the following actuarial assumptions:

Actuarial Cost Method
Actuarial Assumptions:

Discount Rate
Inflation
Salary Increases
Mortality Rate Table
Post Retirement Benefit Increase
Entry Age Normal

7.15%

2.50%
Varies by Entry Age and Service
Derived using CalPERS’ membership data for all funds
The lesser of contract COLA or 2.50% until Purchasing Power Protection Allowance floor on purchasing power applies, 2.50% thereafter 1The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015. Pre-retirement and Post-retirement mortality rates include 15 years of projected mortality improvement using 90% of Scale MP-2016 published by the Society of Actuaries. For more details on this table, please refer to the CalPERS Experience Study and Review of Actuarial Assumptions report from December 2017 that can be found on the CalPERS website.

Long-term Expected Rate of Return
The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

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City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
74 Note 10 – Pension Plans (Continued)
C. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
Long-term Expected Rate of Return (Continued)
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. Using historical returns of all of the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both shortterm and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded 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 equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

The expected real rates of return by asset class are as followed:

Asset Class1
Assumed asset
Allocation
Real Return Years
1 - 10 2
Real Return Years
11 + 3
Global equity 50.00% 4.80% 5.98%
Global fixed income 28.00% 1.00% 2.62%
Inflation sensitive assets 0.00% 0.77% 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%
2 An expected inflation of 2.00% was used for this period. 3 An expected inflation of 2.92% was used for this period. 1 In the System's CAFR, Fixed Income is included in Global Debt Securities; Liquidity is included in Short-term Investments; Inflation Assets are included in both Global Equity Securities and Global Debt Securities.

Discount Rate
The discount rate used to measure the total pension liability was 7.15%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

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 1,938,846 $ 402,958 $ (866,098) $
Safety 198,588 134,979 82,781
Total 2,137,434 $ 537,937 $ (783,317) $
Plan's Net Pension Liability/(Asset)
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City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
75 Note 10 – Pension Plans (Continued)
C. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
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, 2021, the City had no outstanding amounts owed to the pension plan for contributions for the year ended June 30, 2021.

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.

Employees Covered by Benefit Terms
Membership in the plan consisted of the following at June 30, 2019, the date of the latest actuarial valuation:

Inactive employees, spouses, or beneficiaries currently receiving benefit payments: 32 Inactive employees entitled to but not yet receiving benefit payments: - Active employees: 5
Total 37
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City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
76 Note 11 – Other Post Employment Health Benefits
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 and rollforwarded to June 30, 2020. 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, 2021 was $3,7935,460.

Actuarial Assumptions
The total OPEB liability in the June 30, 2020 measurement date was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified:

Discount Rate
Inflation
Healthcare Cost Trend Rates
Pre-Medicare
Medicare
Salary Increases
Mortality Rates
• Projections of the sharing of benefit-related costs are based on an established pattern of practice. • Experience studies come from the CalPERS Pension Assumption Model, revised May 14, 2018. • Inactive employees (retirees) pay the cost of benefits in excess of the City's contribution. • There were no ad hoc postemployment benefit changes (including ad hoc COLAs) to the plan.

Based on CalPERS tables

2.75% **

2.45%

2.50%

6.5% *
4% *
*Trending down to 3.84% over 55 years. Applies to calendar years **Additional merit-based increases based on CalPERS merit salary increase tables.

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City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
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)
Discount Rate
The discount rate used to measure the total OPEB liability was 2.45 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 OPEB plan has no fiduciary net position.

Change in the Total OPEB Liability
Net OPEB
Liability
Balance at June 30, 2019 $ 3,708,366
Changes Recognized for the Measurement Period:

Service Cost 19,922
Interest on the total OPEB liability 113,578
Difference between expected and actual experience 3,627 Changes of assumptions 289,199
Benefit payments (199,232)
Net Changes during July 1, 2019 to June 30, 2020 227,094 Balance at June 30, 2020 (Measurement Date) $ 3,935,460 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 (1.45 percent) or 1-percentage- point higher (3.45 percent) than the current discount rate:

Discount Rate - 1% Current Discount Discount Rate + 1%
(1.45%) Rate (2.45%) (3.45%)
$ 4,431,613 $ 3,935,460 $ 3,521,743
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 (5.5 percent decreasing to 3.8 percent) or 1-percentage-point higher (7.5 percent decreasing to 3.8 percent) than the current healthcare cost trend rates:

Trend Rate - 1% Healthcare Cost Trend Rate + 1%
(5.50%) Trend Rates (6.50%) (7.50%)
$ 3,935,460 3,526,733 $ 4,415,074 $
Plan's Net OPEB Liability
DRAFT 12.07.2023 163
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
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, 2021, the City recognized OPEB expense of $426,326. At June 30, 2021, 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 203,465 $ - $
Total 203,465 $ - $
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, 2019, 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 OPEB plan 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.

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City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
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 Estimates Payments End
2018-2019 $ 163,186 $ 184,347 $ (55,454) $ 292,079
2019-2020 292,079 291,803 (270,314) 313,568
2020-2021 313,568 138,553 (102,121) 350,000
During the past three fiscal years none of the above programs of protection have had settlements or judgements that exceeded pooled or insured coverage. There have been no significant reductions in pooled or insured liability coverage from coverage in the prior year.

Note 13 – Classification of Fund Balances
At June 30, 2021, fund balances are classified as follows:

Nonmajor
General Governmental
Fund Funds Total
Nonspendable:

Due from Fiduciary Funds 2,773,785 $ - $ 2,773,785 $
Total nonspendable - 2,773,785 2,773,785
Restricted:

Development - 8,795,757 8,795,757
Streets and roads - 8,187,239 8,187,239
Air quality management - 133,670 133,670
Law enforcement - 356,646 356,646
Public safety - 215,378 215,378
Community development - 615,561 615,561
Lighting and landscape maintenance - 379,478 379,478
Total restricted 18,683,729 - 18,683,729
Unassigned (deficit) (1,105,872) (1,580,434) (2,686,306) Total $ 17,577,857 1,193,351 $ 18,771,208 $
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City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
80 Note 14 – Net Investment in Capital Assets
Net Investment in Capital Assets at June 30, 2021, consisted of the following:

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

Capital assets, nondepreciable $ 17,024,300 $ 8,031,786 Capital assets, depreciable, net 55,139,641 50,866,741
Unspent bond proceeds - Cash with fiscal agent 215,614 907,803 Deferred amount on refunding - 8,920,609
Long-term debt:

Note Payable (140,000) -
2014A Fixed Rate Revenue Bonds - (9,842,841)
2017A Fixed Rate Refunding Bonds - (31,321,563)
2017B Fixed Rate Refunding Bonds - (36,704,688)
Total net investment in capital assets $ 72,239,555 $ (9,142,153) Note 15 – Other Required Disclosures
A. Deficit Net Position/Fund Balances
At June 30, 2021, the Governmental Activities Statement of Net Position had an unrestricted net position deficit of $(4,253,924).

At June 30, 2021, the following funds had deficit net position or deficit unrestricted net position, which will be eliminated through the reduction in future expenses and/or the use of new funding sources:

Fund Fund Type Deficit
Federal Grants Special Revenue Fund Special Revenue Fund $ (817,538) State and County Grants Special Revenue Fund Special Revenue Fund (204,842) Community Development Block Grant Special Revenue Fund Special Revenue Fund (82,089) Traffic Offender Special Revenue Fund Special Revenue Fund (1,403) At June 30, 2021, the General Fund had a deficit unassigned fund balance in the amount of $(1,580,434) which will be eliminated through the reduction in future expenses.

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City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
81 Note 15 – Other Required Disclosures (Continued)
B. Expenditures Exceeding Appropriations
For the year ended June 30, 2021, expenditures exceeded appropriations in the following funds/functions:

Fund Function
Excess
Expenditures
General Fund General Government - City Council $ 917
General Fund General Government - Non-departmen 219,773 General Fund Public works - LLMD 98,434
Park Development Impact Special Revenue Fund Public works 10,283 Drainage Impact Special Revenue Fund Public works 91
Traffic Impact Special Revenue Fund Public works 160
Fire Mitigation Special Revenue Fund Public works 213
Gas Tax Special Revenue Fund Public works 37
TDA Article 8 Special Revenue Fund Public works 361
Road Maintenance & Rehabilitation SB-1 Special Revenue Fund Public works 147 Federal Grants Special Revenue Fund General government 1,467 Federal Grants Special Revenue Fund Public safety 216,464 Community Development Block Grant Special Revenue Fund Community development 14,274 AQMD/California AB Distributions Special Revenue Fund Public works 119 Police Asset Seizure Special Revenue Fund Public safety 15 Public Safety 1/2 Cent Special Revenue Fund Public safety 166 Traffic Offender Special Revenue Fund Public safety 3
COPS Special Revenue Fund Public safety 24
Measure I 1990-2010 Special Revenue Fund Public works 92 Community Facilities District Special Revenue Fund Public works 232 Note 16 – Commitments and Contingencies
General Litigation
There are various claims and legal actions pending against the City for which no provision has been made in the accompanying general purpose financial statements. In the opinion of the City attorney and City management, liabilities arising from these claims and legal actions, if any, will not have an adverse material effect on the financial position of the City.

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.

Other Matters
As of June 30, 2021, 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.

DRAFT 12.07.2023 167
City of Adelanto
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2021
82 Note 17 – Subsequent Events
American Rescue Plan Act
On March, 2021, the American Rescue Plan Act was signed into delivering $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. The City received the first installment on July 20, 2021 and the second installment on July 21, 2021.

DRAFT 12.07.2023 168

REQUIRED SUPPLEMENTARY INFORMATION
(UNAUDITED)
83 DRAFT 12.07.2023 169
This page intentionally left blank.
84 DRAFT 12.07.2023 170

1. Budgetary Information
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.

City of Adelanto
Required Supplementary Information (Unaudited)
Notes to the Budgetary Comparison Schedule
For the Year Ended June 30, 2021
85 DRAFT 12.07.2023 171
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Taxes 8,240,774 $ 9,573,674 $ 10,253,071 $ 679,397 $
Licenses, permits and fees 2,721,100 3,459,604 4,057,819 598,215 Fines, forfeitures and penalties 63,500 44,130 49,197 5,067 Investment earnings 268,852 270,952 660,447 389,495
Charges for services 1,560,412 1,939,943 284,434 (1,655,509) Intergovernmental revenues 58,500 57,500 26,157 (31,343) Miscellaneous - 376,428 404,194 27,766
Total revenues 15,722,231 12,913,138 15,735,319 13,088
EXPENDITURES:

Current:

General government:

City council 130,369 126,244 127,161 (917)
Administration 666,502 637,683 526,221 111,462
City Clerk 228,060 92,150 47,521 44,629
Finance 644,868 868,816 681,350 187,466
City attorney 1,322,664 1,002,000 563,335 438,665
Human resources 204,859 153,359 88,867 64,492
Information technology 367,475 347,475 183,541 163,934
Non-department 1,031,364 976,964 1,196,737 (219,773)
Vehicle maintenance 59,300 60,200 22,655 37,545
Total general government 4,264,891 4,655,461 3,437,388 827,503 Public safety:

Police 7,132,569 7,271,265 6,974,695 296,570
Fire 5,281,184 5,287,184 5,161,669 125,515
Code enforcement 225,241 159,239 158,668 571
Animal control 128,378 170,378 107,129 63,249
Total public safety 12,888,066 12,767,372 12,402,161 485,905 Public Works:

Streets 295,727 253,453 220,085 33,368
Facility maintenance 255,705 259,905 122,359 137,546
LLMD 381,618 569,118 667,552 (98,434)
Building and safety 481,000 540,500 444,960 95,540
Engineering 495,250 603,250 598,410 4,840
Total public works 2,226,226 1,909,300 2,053,366 172,860 Required Supplementary Information (Unaudited)
Budgetary Comparison Schedule - General Fund
City of Adelanto
For the Year Ended June 30, 2021
86 DRAFT 12.07.2023 172
Original Final Variance with
Budget Budget Actual Final Budget
EXPENDITURES:

Current:

Community development:

Planning and economic development 604,980 709,980 675,906 34,074 Total community development 709,980 604,980 675,906 34,074 Parks and recreation:

Parks and grounds 390,895 337,045 252,628 84,417
Senior center 46,120 50,520 32,792 17,728
Community center 8,750 12,250 9,252 2,998
Adelanto stadium 800,000 870,367 106,508 763,859
Total parks and recreation 1,270,182 1,245,765 401,180 869,002 Capital outlay:

Public Work - 11,800 11,800 -
Total capital outlay 11,800 - 11,800 -

EXCESS (DEFICIENCY) OF REVENUES OVER
(UNDER) EXPENDITURES (5,648,914) (8,269,740) (3,246,482) (2,376,256) OTHER FINANCING SOURCES (USES):

Transfers in 8,299,740 8,552,978 2,731,020 (5,821,958)
Transfers out (830,000) (892,096) (81) 892,015
Total other financing sources (uses) 7,660,882 7,469,740 2,730,939 (4,929,943) NET CHANGE IN FUND BALANCE $ 2,011,968 (800,000) $ (515,543) (7,306,199) $ FUND BALANCE:

Beginning of year 1,708,894
End of year $ 1,193,351
For the Year Ended June 30, 2021
City of Adelanto
Required Supplementary Information (Unaudited)
Budgetary Comparison Schedule - General Fund (Continued) 87 DRAFT 12.07.2023 173
Measurement period 2013-141 2014-15 2015-16 2016-17 2017-18 City's proportion of the net pension liability (asset) -0.00458% -0.00929% -0.00120% 0.00090% -0.00057% City's proportionate share of the net pension liability (asset) (285,241) $ (637,507) $ (104,151) $ 88,947 $ (55,378) $ City's covered payroll 2,992,415 $ 1,823,881 $ 1,651,349 $ 2,011,038 $ 2,684,367 $ 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% Plan fiduciary net position as a percentage of
the total pension liability (asset) 103.66% 108.15% 101.25% 99.06% 100.53% Measurement period 2013-141 2014-15 2015-16 2016-17 2017-18 City's proportion of the net pension liability 0.00238% 0.00181% 0.00125% 0.00124% 0.00130% City's proportionate share of the net pension liability 148,254 $ 124,441 $ 108,439 $ 123,272 $ 125,424 $ 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 Plan fiduciary net position as a percentage of
the total pension liability 66.21% 70.88% 74.92% 73.38% 73.05% 1 California Public Employees' Retirement System Defined Pension Plan - Safety Plan Historical information is presented only for measurement periods for which GASB No. 68 is presented for periods after GASB 68 implementation in 2013-14. Additional years of information will be displayed as it becomes available.

City of Adelanto
Required Supplementary Information (Unaudited)
Schedule of the City's Proportionate Share of the Net Pension Liability and Related Ratios For the Year Ended June 30, 2021
Last Ten Fiscal Years1
California Public Employees' Retirement System Defined Pension Plan - Miscellaneous Plan 88 DRAFT 12.07.2023 174
Measurement period 2018-19 2019-20
City's proportion of the net pension liability (asset) 0.001410% 0.003700% City's proportionate share of the net pension liability (asset) 144,716 $ 402,958 $ City's covered payroll $ 1,736,905 2,144,959 $
City's proportionate share of the net pension liability as a percentage of its covered payroll 6.75% 23.20%
Plan fiduciary net position as a percentage of
the total pension liability (asset) 98.73% 96.51%
Measurement period 2018-19 2019-20
City's proportion of the net pension liability (asset) 0.00126% 0.00124% City's proportionate share of the net pension liability (asset) 129,386 $ 134,797 $ City's covered payroll $ - - $
City's proportionate share of the net pension liability as a percentage of its covered payroll n/a n/a
Plan fiduciary net position as a percentage of
the total pension liability (asset) 72.26% 72.26%
Last Ten Fiscal Years1
California Public Employees' Retirement System Defined Pension Plan - Miscellaneous Plan California Public Employees' Retirement System Defined Pension Plan - Safety Plan City of Adelanto
Required Supplementary Information (Unaudited)
Schedule of the City's Proportionate Share of the Net Pension Liability and Related Ratios (Continued) For the Year Ended June 30, 2021
89 DRAFT 12.07.2023 175
Fiscal year 2013-141 2014-15 2015-16 2016-17 2017-18
Actuarially determined contribution 169,801 $ 137,427 $ 117,014 $ 142,700 $ 189,851 $ Contributions in relation to the
actuarially determined contribution (169,801) (137,427) (117,014) (142,700) (189,851) Contribution deficiency (excess) - $ - $ - $ - $ - $
Covered payroll2 $ 1,823,881 2,992,415 $ 1,651,349 $ 2,011,038 $ 2,684,367 $ Contributions as a percentage 5.67% 7.53% 7.09% 7.10% 7.07% of covered payroll.

Fiscal year 2013-141 2014-15 2015-16 2016-17 2017-18
Actuarially determined contribution 44,884 $ 45,965 $ 3,936 $ 4,794 $ 9,117 $ Contributions in relation to the
actuarially determined contribution (44,884) (45,965) (3,943) (4,796) (9,148) Contribution deficiency (excess) - $ - $ (7) $ (2) $ (31) $ Covered payroll - $ - $ - $ - $ - $
Contributions as a percentage of covered n/a n/a n/a n/a n/a payroll.
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 2.50%
Salary increases Various by entry age and service
Payroll Growth 2.75%
Investment rate of return 7.00%
Retirement age
Mortality
Last Ten Fiscal Years1
City of Adelanto
Required Supplementary Information (Unaudited)
Schedule of Contributions - Pensions
For the Year Ended June 30, 2021
The actuarial methods and assumptions used to set the actuarially determined contributions for Fiscal Year 2020-21 were derived from the June 30, 2018 funding valuation report.

The probabilities of mortality are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015. Pre-retirement and Post-retirement mortality rates include 15 years of projected mortality improvement using 90% of Scale MP-2016 published by the Society of Actuaries.

The probabilities of Retirement are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015.

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

Historical information is presented only for measurement periods for which GASB No. 68 is presented for 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 - Safety Plan California Public Employees' Retirement System Defined Pension Plan - Miscellaneous Plan 90 DRAFT 12.07.2023 176
Fiscal year 2018-19 2019-20 2020-21
Actuarially determined contribution 190,621 $ 163,909 $ 135,888 $ Contributions in relation to the
actuarially determined contribution (190,657) (163,909) (135,888) Contribution deficiency (excess) (36) $ - $ - $
Covered payroll2 $ 1,736,905 2,396,476 $ 1,784,670 $
Contributions as a percentage 7.96% 9.44% 7.61%
of covered payroll.

Fiscal year 2018-19 2019-20 2020-21
Actuarially determined contribution 11,534 $ 11,398 $ 12,394 $ Contributions in relation to the
actuarially determined contribution (11,561) (11,403) (12,394) Contribution deficiency (excess) (27) $ (5) $ - $
Covered payroll -$ -$ -$
Contributions as a percentage of covered n/a n/a n/a
payroll.

City of Adelanto
Required Supplementary Information (Unaudited)
Schedule of Contributions - Pensions (Continued)
For the Year Ended June 30, 2021
Last Ten Fiscal Years1
California Public Employees' Retirement System Defined Pension Plan - Miscellaneous Plan California Public Employees' Retirement System Defined Pension Plan - Safety Plan 91 DRAFT 12.07.2023 177
Measurement period 2016-171 2017-18 2018-19 2019-20
Total OPEB liability
Service cost 22,912 $ 23,571 $ 23,074 $ 19,922 $
Interest 72,802 73,383 71,904 113,578
Changes of benefit terms - - - -
Differences between expected and actual experience 56,642 (15,328) 532,100 3,627 Changes of assumptions (98,357) (12,607) 1,222,332 289,199 Benefit payments, including refunds of employee contributions (81,502) (78,595) (208,527) (199,232) Net change in total pension liability (9,576) (27,503) 1,640,883 227,094 Total OPEB liability - beginning 2,077,059 2,104,562 2,067,483 3,708,366 Total OPEB liability - ending (a) $ 2,067,483 2,077,059 $ 3,708,366 $ 3,935,460 $ 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 $ 3,935,460 $ Plan fiduciary net position as a percentage 0.00% 0.00% 0.00% 0.00% of the total OPEB liability
Covered payroll $ 1,053,022 1,024,839 $ 448,167 $ 433,626 $ Plan net OPEB liability as a percentage of covered payroll 202.67% 196.34% 827.45% 907.57% 1 Notes to Schedule:

Historical information is presented only for measurement periods for which GASB No. 75 is presented for 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 2020, the accounting discount rate decreased to 2.45 percent from 3.13 from 2019. 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.

City of Adelanto
Required Supplementary Information (Unaudited)
Schedule of Changes in Net Other Postemployment Benefits Liability and Related Ratios For the Year Ended June 30, 2021
Last Ten Fiscal Years1
Other Postemployment Benefits ("OPEB") Plan
92 DRAFT 12.07.2023 178

SUPPLEMENTARY INFORMATION
93 DRAFT 12.07.2023 179
This page intentionally left blank.
94 DRAFT 12.07.2023 180
Traffic Offender - Accounts for the revenue received from vehicle release fees and is used for traffic patrol purposes.

Capital Project Fund:

Capital Improvement Projects – accounts for the City's miscellaneous improvement projects.

Measure I 1990-2010 - Accounts for 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 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 special tax levy placed on certain tracts to pay for public safety services and other improvements.

Landscaping and Lighting Maintenance District ("LLMD") Annexation - Accounts for the special tax levy placed on certain tracts to pay for landscaping improvements and lighting expense.

Police Asset Seizure - Accounts for state allocated funds to fund special education programs.

COPS Grant - Accounts for 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 allocations from the Mojave Air Quality Management District. 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 local transportation funds received from SANBAG. Funds are spent on street related purposes.

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

Federal Grants - Accounts for monies received for miscellaneous federal grants and related expenditures.

State/County Grants - Accounts for monies received for miscellaneous State and County grants and related expenditures.

Nonmajor Special Revenue Funds:

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

Drainage Impact - Accounts for the 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 fire mitigation fees charged to new development. Moneys are used to pay for fire safety and prevention services.

Community Development Block Grant - Accounts for revenue allocated from 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 State sales tax Public Safety Augmentation Fund moneys. The money is transferred to the General Fund for increased public safety expenditures. 95 DRAFT 12.07.2023 181
Park
Development Drainage Traffic Fire Mitigation
Impact Impact Impact Impact Gas Tax
ASSETS
Cash and investments 1,141,537 $ $ 1,802,921 $ 1,393,238 $ 431,228 $ 811,104 Cash and investments with fiscal agents - - - - -
Accounts receivable, net - 697,787 - - -
Interest receivable 905 3,509 1,231 129 689
Due from other funds - - - - -
Advances to other funds 1,000,000 4,207,685 1,570,764 - - Total assets $ 2,142,442 $ 6,014,115 $ 3,663,020 $ 431,357 $ 811,793

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable $ 7,771 $ - $ - $ - $ -
Accrued liabilities - - - - -
Due to other funds - - - - -
Total liabilities 7,771 - - - -
Deferred Inflows of Resources:

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

Restricted 2,134,671 6,014,115 2,965,233 431,357 811,793 Unassigned (deficit) - - - - -
Total fund balances (deficits) 2,134,671 6,014,115 2,965,233 431,357 811,793 Total liabilities, deferred inflows of
resources and fund balances $ 6,014,115 2,142,442 $ 3,663,020 $ 431,357 $ 811,793 $ (Continued)
City of Adelanto
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2021
Special Revenue Funds
96 DRAFT 12.07.2023 182
Road
Maintenance & Community
TDA Rehabilitation Federal State/County Development
Article 8 SB-1 Grants Grants Block Grant
ASSETS
Cash and investments 1,387,697 $ $ 485,138 $ 536,350 - $ $ 3,750 Cash and investments with fiscal agents - - - - -
Accounts receivable, net 449,930 120,479 18,911 220,306 - Interest receivable 795 115 - - -
Due from other funds - - - - -
Advances to other funds - - - - -
Total assets $ 1,838,422 $ 605,732 $ 18,911 $ 536,350 $ 224,056

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable $ - $ 58,598 - $ $ 16,071 $ 40,157
Accrued liabilities - - 3,126 - -
Due to other funds 47,783 - 755,814 725,121 56,079
Total liabilities 47,783 - 817,538 741,192 96,236
Deferred Inflows of Resources:

Unavailable revenues - taxes - - - - -
Unavailable revenues - developer fees - - - - -
Unavailable revenue - intergovernmental 449,930 18,911 - 209,909 - Total deferred inflows of resources 449,930 18,911 - 209,909 - Fund Balances:

Restricted 1,388,492 557,949 - - -
Unassigned (deficit) - (817,538) - (204,842) (82,089)
Total fund balances (deficits) 1,388,492 557,949 (817,538) (204,842) (82,089) Total liabilities, deferred inflows of
resources and fund balances $ 605,732 1,838,422 $ 18,911 $ 536,350 $ 224,056 $ (Continued)
City of Adelanto
Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
June 30, 2021
Special Revenue Funds
97 DRAFT 12.07.2023 183
AQMD/
California AB Police Asset Public Safety Traffic COPS
Distractions Seizure 1/2 Cent Offender Grant
ASSETS
Cash and investments 133,670 $ $ 16,383 $ 199,045 $ 2,002 $ 339,988 Cash and investments with fiscal agents - - - - -
Accounts receivable, net - 16,333 - - -
Interest receivable - - - - 275
Due from other funds - - - - -
Advances to other funds - - - - -
Total assets $ 133,670 $ 16,383 $ 215,378 $ 2,002 $ 340,263

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

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

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

Restricted 133,670 16,383 215,378 340,263 -
Unassigned (deficit) - - - (1,403) -
Total fund balances (deficits) 133,670 16,383 215,378 (1,403) 340,263 Total liabilities, deferred inflows of
resources and fund balances $ 16,383 133,670 $ 215,378 $ 2,002 $ 340,263 $ (Continued)
City of Adelanto
Nonmajor Governmental Funds
Combining Balance Sheet (Continued)
June 30, 2021
Special Revenue Funds
98 DRAFT 12.07.2023 184
Capital Projects
Community Capital
Measure I Measure I Facilities LLMD Improvement
1990-2010 70% Local District Annexation Projects
ASSETS
Cash and investments 353,673 $ $ 1,908,660 $ 615,096 $ 379,292 - Cash and investments with fiscal agents - - - 215,614 - Accounts receivable, net 606,700 - - - -
Interest receivable 190 924 465 186 -
Due from other funds - - - - -
Advances to other funds - - - - -
Total assets $ 353,863 $ 2,516,284 $ 615,561 $ 379,478 $ 215,614

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES AND FUND BALANCES
Liabilities:

Accounts payable $ - $ 288 $ - $ - $ -
Accrued liabilities - - - - -
Due to other funds - - - - -
Total liabilities - 288 - - -
Deferred Inflows of Resources:

Unavailable revenues - taxes 406,087 - - - -
Unavailable revenues - developer fees - - - - -
Unavailable revenue - intergovernmental - - - - -
Total deferred inflows of resources 406,087 - - - -
Fund Balances:

Restricted 2,109,909 353,863 615,561 379,478 215,614
Unassigned (deficit) - - - - -
Total fund balances (deficits) 2,109,909 353,863 615,561 379,478 215,614 Total liabilities, deferred inflows of
resources and fund balances $ 2,516,284 353,863 $ 615,561 $ 379,478 $ 215,614 $ (Continued)
City of Adelanto
Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
June 30, 2021
Special Revenue Funds
99 DRAFT 12.07.2023 185
Total
Nonmajor
Governmental
Funds
ASSETS
Cash and investments $ 11,940,772
Cash and investments with fiscal agents 215,614
Accounts receivable, net 2,130,446
Interest receivable 9,413
Due from other funds -
Advances to other funds 6,778,449
Total assets $ 21,074,694

LIABILITIES, DEFERRED INFLOWS OF
Liabilities:

Accounts payable $ 122,885
Accrued liabilities 3,126
Due to other funds 1,588,202
Total liabilities 1,714,213
Deferred Inflows of Resources:

Unavailable revenues - taxes 406,087
Unavailable revenues - developer fees 697,787
Unavailable revenue - intergovernmental 678,750
Total deferred inflows of resources 1,782,624
Fund Balances:

Restricted 18,683,729
Unassigned (deficit) (1,105,872)
Total fund balances (deficits) 17,577,857
Total liabilities, deferred inflows of
resources and fund balances $ 21,074,694
(Concluded)
City of Adelanto
Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
June 30, 2021

RESOURCES AND FUND BALANCES
100
DRAFT 12.07.2023 186
Park
Development Drainage Traffic Fire Mitigation
Impact Impact Impact Impact Gas Tax
REVENUES:

Taxes - $ - $ - $ - $ - $
Investment earnings 6,416 24,059 8,636 1,143 4,781
Charges for services - - - - -
Developer fees 604,010 409,763 1,020,329 152,429 -
Intergovernmental revenues - - - - 787,474
Miscellaneous - - - - -
Total revenues 433,822 610,426 1,028,965 153,572 792,255 EXPENDITURES:

Current:

General government - - - - -
Public safety - - - - -
Public works - 91 160 213 37
Community development - - - - -
Parks and recreation 21,833 - - - -
Capital outlay 38,000 - - - -
Debt service:

Interest and fiscal charges 7,000 - - - -
Total expenditures 91 66,833 160 213 37

REVENUES OVER
(UNDER) EXPENDITURES 543,593 433,731 1,028,805 153,359 792,218 OTHER FINANCING SOURCES (USES):

Transfers in - 550 - - -
Transfers out - - - (680,000) -
Total other financing sources (uses) - 550 - (680,000) - NET CHANGES IN FUND BALANCES 543,593 434,281 1,028,805 153,359 112,218 FUND BALANCES (DEFICITS):

Beginning of year 1,591,078 5,579,834 1,936,428 277,998 699,575 End of year $ 6,014,115 2,134,671 $ 2,965,233 $ 431,357 $ 811,793 $ (Continued)
Special Revenue Funds
City of Adelanto
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2021
101
DRAFT 12.07.2023 187
Road
Maintenance & Community
TDA Rehabilitation Federal State/County Development
Article 8 SB-1 Grants Grants Block Grant
REVENUES:

Taxes - $ - $ - $ - $ - $
Investment earnings 5,843 989 - - -
Charges for services - - - - -
Developer fees - - - - -
Intergovernmental revenues - 661,140 880,672 728,866 769,324 Miscellaneous - - - - -
Total revenues 662,129 5,843 880,672 728,866 769,324
EXPENDITURES:

Current:

General government - - 4,667 - -
Public safety - - 425,821 172,420 -
Public works 361 147 390,480 680 -
Community development - - - - 39,274
Parks and recreation - - - - -
Capital outlay - 488,722 343,434 - 761,555
Debt service:

Interest and fiscal charges - - - - -
Total expenditures 488,869 361 1,164,402 173,100 800,829

REVENUES OVER
(UNDER) EXPENDITURES 5,482 173,260 (283,730) 555,766 (31,505) OTHER FINANCING SOURCES (USES):

Transfers in - - - - -
Transfers out - (253,238) - - -
Total other financing sources (uses) - (253,238) - - -
NET CHANGES IN FUND BALANCES 5,482 173,260 (536,968) 555,766 (31,505) FUND BALANCES (DEFICITS):

Beginning of year 1,383,010 384,689 (280,570) (760,608) (50,584) End of year $ 557,949 1,388,492 $ (817,538) $ (204,842) $ (82,089) $ (Continued)
Special Revenue Funds
City of Adelanto
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) Nonmajor Governmental Funds
For the Year Ended June 30, 2021
102
DRAFT 12.07.2023 188
AQMD/
California AB Police Asset Public Safety Traffic COPS
Distributions Seizure 1/2 Cent Offender Grant
REVENUES:

Taxes - $ - $ 172,092 $ - $ - $
Investment earnings 149 18 216 5 1,921
Charges for services - - - - -
Developer fees - - - - -
Intergovernmental revenues - - - - 156,893
Miscellaneous - - - - -
Total revenues 18 149 172,308 5 158,814
EXPENDITURES:

Current:

General government - - - - -
Public safety - 15 166 3 24
Public works 119 - - - -
Community development - - - - -
Parks and recreation - - - - -
Capital outlay - - - - -
Debt service:

Interest and fiscal charges - - - - -
Total expenditures 15 119 166 3 24

REVENUES OVER
(UNDER) EXPENDITURES 30 3 172,142 2 158,790
OTHER FINANCING SOURCES (USES):

Transfers in - - - - -
Transfers out - (120,000) - (125,000) -
Total other financing sources (uses) - (120,000) - (125,000) - NET CHANGES IN FUND BALANCES 30 3 52,142 2 33,790
FUND BALANCES (DEFICITS):

Beginning of year 133,640 16,380 163,236 (1,405) 306,473 End of year $ 16,383 133,670 $ 215,378 $ (1,403) $ 340,263 $ (Continued)
City of Adelanto
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) Nonmajor Governmental Funds
For the Year Ended June 30, 2021
Special Revenue Funds
103
DRAFT 12.07.2023 189
Capital Projects
Community Capital
Measure I Measure I Facilities LLMD Improvement
1990-2010 70% Local District Annexation Projects
REVENUES:

Taxes - $ 991,462 $ 3,460 $ 230,955 $ - $
Investment earnings 1,358 6,749 3,228 1,446 -
Charges for services - - - - -
Developer fees - - - - -
Intergovernmental revenues - - - - -
Miscellaneous - - - - -
Total revenues 998,211 1,358 6,688 232,401 -
EXPENDITURES:

Current:

General government - - - - -
Public safety - - - - -
Public works 92 20,991 - 7,632 -
Community development - - 18,690 - -
Parks and recreation - - - - -
Capital outlay - - - - -
Debt service:

Interest and fiscal charges - - - - -
Total expenditures 20,991 92 18,690 7,632 -

REVENUES OVER
(UNDER) EXPENDITURES 1,266 977,220 (12,002) 224,769 -
OTHER FINANCING SOURCES (USES):

Transfers in - - - - -
Transfers out - - (13,968) (215,852) -
Total other financing sources (uses) - - (13,968) (215,852) - NET CHANGES IN FUND BALANCES 1,266 977,220 (25,970) 8,917 - FUND BALANCES (DEFICITS):

Beginning of year 352,597 1,132,689 641,531 370,561 215,614 End of year $ 2,109,909 353,863 $ 615,561 $ 379,478 $ 215,614 $ (Continued)
Special Revenue Funds
City of Adelanto
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) Nonmajor Governmental Funds
For the Year Ended June 30, 2021
104
DRAFT 12.07.2023 190
Total
Nonmajor
Governmental
Funds
REVENUES:

Taxes $ 1,397,969
Investment earnings 66,957
Charges for services -
Developer fees 2,186,531
Intergovernmental revenues 3,984,369
Miscellaneous -
Total revenues 7,635,826
EXPENDITURES:

Current:

General government 4,667
Public safety 598,449
Public works 421,003
Community development 57,964
Parks and recreation 21,833
Capital outlay 1,631,711
Debt service:

Interest and fiscal charges 7,000
Total expenditures 2,742,627

REVENUES OVER
(UNDER) EXPENDITURES 4,893,199
OTHER FINANCING SOURCES (USES):

Transfers in 550
Transfers out (1,408,058)
Total other financing sources (uses) (1,407,508)
NET CHANGES IN FUND BALANCES 3,485,691
FUND BALANCES (DEFICITS):

Beginning of year 14,092,166
End of year $ 17,577,857
(Concluded)
City of Adelanto
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) Nonmajor Governmental Funds
For the Year Ended June 30, 2021
105
DRAFT 12.07.2023 191
Mavericks Total
General Stadium General
Fund Fund Eliminations Fund
ASSETS
Cash and investments $ 6,290,560 $ - $ 6,290,560 - $
Cash and investments with fiscal agents 390,980 - - 390,980 Accounts receivable, net 735,652 8,832 - 744,484
Due from other funds 1,927,276 - (339,074) 1,588,202
Advances to Fiduciary Funds 2,773,785 - 2,773,785 -
Advances to other funds 3,094,853 (3,094,853) - -
Total assets $ 15,213,106 $ 8,832 $ (3,433,927) $ 11,788,011

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable $ 444,065 $ 8,139 $ - $ 452,204
Accrued liabilities 82,620 - - 82,620
Due to other funds - 339,074 (339,074) -
Deposit payable 614,839 8,060 - 622,899
Advances from other funds 9,436,937 3,094,853 (3,094,853) 9,436,937 Total liabilities 10,578,461 3,450,126 (3,433,927) 10,594,660 Fund balances:

Nonspendable 5,868,638 (3,094,853) - 2,773,785
Unassigned (deficit) (1,233,993) (3,441,294) 3,094,853 (1,580,434) Total fund balances (deficits) 4,634,645 (3,441,294) 1,193,351 - Total liabilities and fund balances $ 15,213,106 $ 8,832 $ (3,433,927) $ 11,788,011 City of Adelanto
Combining Balance Sheet
General Fund
June 30, 2021
See accompanying Notes to the Basic Financial Statements. 106
DRAFT 12.07.2023 192
Mavericks Total
General Stadium General
Fund Fund Eliminations Fund
REVENUES:

Taxes $ 10,253,071 $ - $ 10,253,071 - $
Licenses, permits and fees 4,057,819 - 4,057,819 -
Fines and forfeitures 49,197 - - 49,197
Investment earnings 284,434 - - 284,434
Charges for services 660,447 - - 660,447
Intergovernmental 26,157 - - 26,157
Miscellaneous 404,194 - - 404,194
Total revenues 15,735,319 - 15,735,319 -
EXPENDITURES:

Current:

General government 3,437,388 - 3,437,388 -
Public safety 12,402,161 - 12,402,161 -
Public works 2,053,366 - 2,053,366 -
Community development 675,906 - - 675,906
Parks and recreation 294,672 106,508 - 401,180
Capital outlay 11,800 - - 11,800
Total expenditures 18,875,293 106,508 18,981,801 -

REVENUES OVER
(UNDER) EXPENDITURES (3,139,974) (106,508) (3,246,482) - OTHER FINANCING SOURCES (USES):

Transfers in 2,731,020 800,000 (800,000) 2,731,020
Transfers out (800,081) - 800,000 (81)
Total other financing sources (uses) 1,930,939 800,000 2,730,939 - NET CHANGES IN FUND BALANCES (1,209,035) 693,492 - (515,543) FUND BALANCES:

Beginning of year 5,843,680 (4,134,786) 1,708,894 -
End of year $ (3,441,294) 4,634,645 $ - $ 1,193,351 $
City of Adelanto
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances General Fund
For the Year Ended June 30, 2021
See accompanying Notes to the Basic Financial Statements. 107
DRAFT 12.07.2023 193
This page intentionally left blank.
108
DRAFT 12.07.2023 194
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Investment earnings $ 4,000 $ 4,000 $ 6,416 $ 2,416
Developer fees 124,500 550,000 604,010 54,010
Total revenues 128,500 554,000 610,426 56,426
EXPENDITURES:

Current:

Public works 1,550 11,550 21,833 (10,283)
Capital outlay 42,000 38,000 38,000 -
Debt service:

Interest and fiscal charges 7,000 7,000 7,000 -
Total expenditures 50,550 56,550 66,833 (10,283)

EXCESS (DEFICIENCY) OF REVENUES OVER
(UNDER) EXPENDITURES 77,950 497,450 543,593 46,143
OTHER FINANCING SOURCES (USES):

Transfers out (1,000,000) (1,000,000) 1,000,000 -
Total other financing sources (uses) (1,000,000) (1,000,000) 1,000,000 - NET CHANGE IN FUND BALANCE $ (922,050) $ (502,550) $ 543,593 $ 1,046,143 FUND BALANCE:

Beginning of year 1,591,078
End of year $ 2,134,671
City of Adelanto
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Park Development Impact Special Revenue Fund
For the Year Ended June 30, 2021
109
DRAFT 12.07.2023 195
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Investment earnings $ 1,500 $ 1,500 $ 24,059 $ 22,559
Developer fees 240,000 475,500 409,763 (65,737)
Total revenues 241,500 477,000 433,822 (43,178)
EXPENDITURES:

Current:

Public works - - 91 (91)
Capital outlay 150,000 150,000 - 150,000
Total expenditures 150,000 150,000 91 149,909

EXCESS (DEFICIENCY) OF REVENUES OVER
(UNDER) EXPENDITURES 91,500 327,000 433,731 106,731
OTHER FINANCING SOURCES (USES):

Transfers in - 551 550 (1)
Transfers out (2,147,381) (2,147,381) 2,147,381 -
Total other financing sources (uses) (2,147,381) (2,146,830) 550 2,147,380 NET CHANGE IN FUND BALANCE $ (2,055,881) $ (1,819,830) 434,281 $ 2,254,111 FUND BALANCE:

Beginning of year 5,579,834
End of year $ 6,014,115
City of Adelanto
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Drainage Impact Special Revenue Fund
For the Year Ended June 30, 2021
110
DRAFT 12.07.2023 196
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Investment earnings $ 1,800 $ 1,800 $ 8,636 $ 6,836
Developer fees 450,000 1,050,000 1,020,329 (29,671)
Total revenues 451,800 1,051,800 1,028,965 (22,835)
EXPENDITURES:

Current:

Public works - - 160 (160)
Total expenditures - - 160 (160)

EXCESS (DEFICIENCY) OF REVENUES OVER
(UNDER) EXPENDITURES 451,800 1,051,800 1,028,805 (22,995) OTHER FINANCING SOURCES (USES):

Transfers out (1,570,764) (1,570,764) 1,570,764 -
Total other financing sources (uses) (1,570,764) (1,570,764) 1,570,764 - NET CHANGE IN FUND BALANCE $ (1,118,964) $ (518,964) 1,028,805 $ 1,547,769 FUND BALANCE:

Beginning of year 1,936,428
End of year $ 2,965,233
City of Adelanto
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Traffic Impact Special Revenue Fund
For the Year Ended June 30, 2021
111
DRAFT 12.07.2023 197
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Investment earnings $ - $ - $ 1,143 $ 1,143
Developer fees 20,000 187,500 152,429 (35,071)
Total revenues 20,000 187,500 153,572 (33,928)
EXPENDITURES:

Current:

Public works - - 213 (213)
Capital outlay 74,000 - - -
Total expenditures 74,000 - 213 (213)
NET CHANGE IN FUND BALANCE $ (54,000) $ 187,500 153,359 $ (34,141) FUND BALANCE:

Beginning of year 277,998
End of year $ 431,357
City of Adelanto
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fire Mitigation Impact Special Revenue Fund
For the Year Ended June 30, 2021
112
DRAFT 12.07.2023 198
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Investment earnings $ - $ - $ 4,781 $ 4,781
Intergovernmental revenues 841,989 841,989 787,474 (54,515) Total revenues 841,989 841,989 792,255 (49,734)
EXPENDITURES:

Current:

Public works - - 37 (37)
Total expenditures - - 37 (37)

EXCESS (DEFICIENCY) OF REVENUES OVER
(UNDER) EXPENDITURES - - (37) (37)
OTHER FINANCING (USES):

Transfers out (680,000) (680,000) (680,000) -
Total other financing (uses) (680,000) (680,000) (680,000) - NET CHANGE IN FUND BALANCE $ 161,989 $ 161,989 112,218 $ (49,771) FUND BALANCE:

Beginning of year 699,575
End of year $ 811,793
City of Adelanto
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Gas Tax Special Revenue Fund
For the Year Ended June 30, 2021
113
DRAFT 12.07.2023 199
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Investment earnings $ - $ - $ 5,843 $ 5,843
Total revenues - - 5,843 5,843
EXPENDITURES:

Current:

Public works - - 361 (361)
Capital outlay 650,000 650,000 - 650,000
Total expenditures 650,000 650,000 361 649,639
NET CHANGE IN FUND BALANCE $ (650,000) $ (650,000) 5,482 $ 655,482 FUND BALANCE:

Beginning of year 1,383,010
End of year $ 1,388,492
City of Adelanto
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual TDA Article 8 Special Revenue Fund
For the Year Ended June 30, 2021
114
DRAFT 12.07.2023 200
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Investment earnings $ - $ - $ 989 $ 989
Intergovernmental revenues 510,000 510,000 661,140 151,140 Total revenues 510,000 510,000 662,129 152,129
EXPENDITURES:

Current:

Public works - - 147 (147)
Capital outlay 510,000 510,000 488,722 21,278
Total expenditures 510,000 510,000 488,869 21,131
NET CHANGE IN FUND BALANCE $ - $ - 173,260 $ 173,260
FUND BALANCE:

Beginning of year 384,689
End of year $ 557,949
City of Adelanto
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Road Maintenance & Rehabilitation SB-1 Special Revenue Fund For the Year Ended June 30, 2021
115
DRAFT 12.07.2023 201
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Intergovernmental $ 175,000 $ 1,181,898 $ 880,672 $ (301,226) Total revenues 175,000 1,181,898 880,672 (301,226)
EXPENDITURES:

Current:

General government - 3,200 4,667 (1,467)
Public safety - 209,357 425,821 (216,464)
Public works - 416,431 390,480 25,951
Capital outlay - 410,093 343,434 66,659
Total expenditures 1,039,081 - 1,164,402 (125,321)

EXCESS (DEFICIENCY) OF REVENUES OVER
(UNDER) EXPENDITURES 175,000 142,817 (283,730) (426,547) OTHER FINANCING (USES):

Transfers out - (253,239) (253,238) 1
Total other financing (uses) - (253,239) (253,238) 1
NET CHANGE IN FUND BALANCE $ 175,000 $ (110,422) (536,968) $ (426,546) FUND BALANCE (DEFICIT):

Beginning of year (280,570)
End of year $ (817,538)
City of Adelanto
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Federal Grants Special Revenue Fund
For the Year Ended June 30, 2021
116
DRAFT 12.07.2023 202
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Intergovernmental $ 1,372,000 $ 1,017,000 $ 728,866 $ (288,134) Total revenues 1,372,000 1,017,000 728,866 (288,134)
EXPENDITURES:

Current:

Public safety 189,750 339,750 172,420 167,330
Public works 30,250 30,250 680 29,570
Capital outlay 520,000 - - -
Total expenditures 740,000 370,000 173,100 196,900
NET CHANGE IN FUND BALANCE $ 632,000 $ 647,000 555,766 $ (91,234) FUND BALANCE (DEFICIT):

Beginning of year (760,608)
End of year $ (204,842)
City of Adelanto
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual State and County Grants Special Revenue Fund
For the Year Ended June 30, 2021
117
DRAFT 12.07.2023 203
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Intergovernmental $ 1,065,000 $ 1,065,000 $ 769,324 $ (295,676) Total revenues 1,065,000 1,065,000 769,324 (295,676)
EXPENDITURES:

Current:

Community development 25,000 25,000 39,274 (14,274)
Capital outlay 950,000 950,000 761,555 188,445
Total expenditures 975,000 975,000 800,829 174,171

EXCESS (DEFICIENCY) OF REVENUES OVER
(UNDER) EXPENDITURES 90,000 90,000 (31,505) (121,505)
OTHER FINANCING (USES):

Transfers out (90,000) (90,000) - 90,000
Total other financing (uses) (90,000) (90,000) - 90,000 NET CHANGE IN FUND BALANCE $ - $ - (31,505) $ (31,505)
FUND BALANCE (DEFICIT):

Beginning of year (50,584)
End of year $ (82,089)
City of Adelanto
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Community Development Block Grant Special Revenue Fund
For the Year Ended June 30, 2021
118
DRAFT 12.07.2023 204
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Investment earnings $ - $ - $ 149 $ 149
Total revenues - - 149 149
EXPENDITURES:

Current:

Public works - - 119 (119)
Total expenditures - - 119 (119)
NET CHANGE IN FUND BALANCE $ - $ - 30 $ 30
FUND BALANCE:

Beginning of year 133,640
End of year $ 133,670
City of Adelanto
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual AQMD/California AB Distributions Special Revenue Fund
For the Year Ended June 30, 2021
119
DRAFT 12.07.2023 205
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Investment earnings $ - $ - $ 18 $ 18
EXPENDITURES:

Current:

Public safety - - 15 (15)
NET CHANGE IN FUND BALANCE $ - $ - 3 $ 3
FUND BALANCE:

Beginning of year 16,380
End of year $ 16,383
City of Adelanto
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Police Asset Seizure Special Revenue Fund
For the Year Ended June 30, 2021
120
DRAFT 12.07.2023 206
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Taxes $ 125,000 $ 125,000 $ 172,092 $ 47,092
Investment earnings - - 216 216
Total revenues 125,000 125,000 172,308 47,308
EXPENDITURES:

Current:

Public safety - - 166 (166)
Total expenditures - - 166 (166)

EXCESS (DEFICIENCY) OF REVENUES OVER
(UNDER) EXPENDITURES 125,000 125,000 172,142 47,142
OTHER FINANCING (USES):

Transfers out (120,000) (120,000) (120,000) -
Total other financing (uses) (120,000) (120,000) (120,000) - NET CHANGE IN FUND BALANCE $ 5,000 $ 5,000 52,142 $ 47,142 FUND BALANCE:

Beginning of year 163,236
End of year $ 215,378
City of Adelanto
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Public Safety 1/2 Cent Special Revenue Fund
For the Year Ended June 30, 2021
121
DRAFT 12.07.2023 207
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Investment earnings $ - $ - $ 5 $ 5
Total revenues - - 5 5
EXPENDITURES:

Current:

Public safety - - 3 (3)
Total expenditures - - 3 (3)
NET CHANGE IN FUND BALANCE $ - $ - 2 $ 2
FUND BALANCE (DEFICIT):

Beginning of year (1,405)
End of year $ (1,403)
City of Adelanto
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Traffic Offender Special Revenue Fund
For the Year Ended June 30, 2021
122
DRAFT 12.07.2023 208
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Investment earnings $ - $ - $ 1,921 $ 1,921
Intergovernmental revenues 146,000 146,000 156,893 10,893 Total revenues 146,000 146,000 158,814 12,814
EXPENDITURES:

Current:

Public safety - - 24 (24)
Total expenditures - - 24 (24)

EXCESS (DEFICIENCY) OF REVENUES OVER
(UNDER) EXPENDITURES 146,000 146,000 158,790 12,790
OTHER FINANCING (USES):

Transfers out (125,000) (125,000) (125,000) -
Total other financing (uses) (125,000) (125,000) (125,000) - NET CHANGE IN FUND BALANCE $ 21,000 $ 21,000 33,790 $ 12,790 FUND BALANCE:

Beginning of year 306,473
End of year $ 340,263
City of Adelanto
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual COPS Special Revenue Fund
For the Year Ended June 30, 2021
123
DRAFT 12.07.2023 209
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Investment earnings $ - $ - $ 1,358 $ 1,358
Total revenues - - 1,358 1,358
EXPENDITURES:

Current:

Public works - - 92 (92)
Total expenditures - - 92 (92)
NET CHANGE IN FUND BALANCE $ - $ - 1,266 $ 1,266
FUND BALANCE:

Beginning of year 352,597
End of year $ 353,863
City of Adelanto
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Measure I 1990-2010 Special Revenue Fund
For the Year Ended June 30, 2021
124
DRAFT 12.07.2023 210
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Taxes $ 540,000 $ 540,000 $ 991,462 $ 451,462
Investment earnings - - 6,749 6,749
Total revenues 540,000 540,000 998,211 458,211
EXPENDITURES:

Current:

Public works - 65,000 20,991 44,009
Capital outlay 250,000 250,000 - 250,000
Total expenditures 250,000 315,000 20,991 294,009
NET CHANGE IN FUND BALANCE $ 290,000 $ 225,000 977,220 $ 752,220 FUND BALANCE:

Beginning of year 1,132,689
End of year $ 2,109,909
City of Adelanto
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Measure I 70% Local Special Revenue Fund
For the Year Ended June 30, 2021
125
DRAFT 12.07.2023 211
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Taxes $ 32,426 $ 32,426 $ 3,460 $ (28,966)
Investment earnings - - 3,228 3,228
Total revenues 32,426 32,426 6,688 (25,738)
EXPENDITURES:

Current:

Public works 18,458 18,458 18,690 (232)
Total expenditures 18,458 18,458 18,690 (232)

EXCESS (DEFICIENCY) OF REVENUES OVER
(UNDER) EXPENDITURES 13,968 13,968 (12,002) (25,970)
OTHER FINANCING (USES):

Transfers out (13,968) (13,968) (13,968) -
Total other financing (uses) (13,968) (13,968) (13,968) - NET CHANGE IN FUND BALANCE $ - $ - (25,970) $ (25,970)
FUND BALANCE:

Beginning of year 641,531
End of year $ 615,561
City of Adelanto
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Community Facilities District Special Revenue Fund
For the Year Ended June 30, 2021
126
DRAFT 12.07.2023 212
Original Final Variance with
Budget Budget Actual Final Budget
REVENUES:

Taxes $ 229,846 $ 229,846 $ 230,955 $ 1,109
Investment earnings 500 500 1,446 946
Total revenues 230,346 230,346 232,401 2,055
EXPENDITURES:

Current:

Public works 14,541 14,541 7,632 6,909
Total expenditures 14,541 14,541 7,632 6,909

EXCESS (DEFICIENCY) OF REVENUES OVER
(UNDER) EXPENDITURES (14,541) (14,541) (7,632) 8,964
OTHER FINANCING (USES):

Transfers out (215,855) (215,855) (215,852) 3
Total other financing (uses) (215,855) (215,855) (215,852) 3 NET CHANGE IN FUND BALANCE $ (50) $ (50) 8,917 $ 8,967
FUND BALANCE:

Beginning of year 370,561
End of year $ 379,478
City of Adelanto
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual LLMD Annexation Special Revenue Fund
For the Year Ended June 30, 2021
127
DRAFT 12.07.2023 213
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128
DRAFT 12.07.2023 214

PRIVATE PURPOSE TRUST FUNDS
129
DRAFT 12.07.2023 215
This page intentionally left blank.
130
DRAFT 12.07.2023 216
Luetke Successor
Foundation Agency Total
ASSETS
Cash and investments $ 37,805 $ 10,624,957 $ 10,662,762 Cash and investments with fiscal agents 4,836,829 - 4,836,829 Interest receivable - 3,575 3,575
Notes receivable - 542,355 542,355
Total assets 37,805 16,007,716 16,045,521

DEFERRED OUTFLOWS OF RESOURCES
Deferred loss on debt refunding - 250,593 250,593
Total deferred outflows of resources - 250,593 250,593

LIABILITIES
Accounts payable - 454 454
Advanced from City 9,948 2,763,837 2,773,785
Interest payable - 819,480 819,480
Bonds payable 5,827,113 - 5,827,113
Loans payable 23,314,766 - 23,314,766
Other long-term liabilities 45,682,640 - 45,682,640
Total liabilities 9,948 78,408,290 78,418,238

NET POSITION
Restricted for:

Individuals, organizations, and other governments - 27,857 27,857 Held in trust for dissolution of RDA (62,149,981) - (62,149,981) Total Net Position $ (62,149,981) 27,857 $ (62,122,124) $ City of Adelanto
Combining Statement of Fiduciary Net Position
Fiduciary Funds - Private Purpose Trust Funds
June 30, 2021
See accompanying Notes to the Basic Financial Statements. 131
DRAFT 12.07.2023 217
Luetke Successor
Foundation Agency Total
ADDITIONS:

RDA property tax trust fund distribution $ 4,314,936 - $ $ 4,314,936 Interest income - 120,570 120,570
Total additions 4,435,506 - 4,435,506
DEDUCTIONS:

Administration - 58,434 58,434
Project payments - 24,077 24,077
Interest expense 5,083,373 - 5,083,373
Total deductions 5,165,884 - 5,165,884
CHANGE IN NET POSITION - (730,378) (730,378)
NET POSITION (DEFICIT):

Beginning of year 27,857 (61,419,603) (61,391,746)
End of year $ (62,149,981) 27,857 $ (62,122,124) $
For the Year Ended June 30, 2021
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. 132
DRAFT 12.07.2023 218

CUSTODIAL FUNDS
133
DRAFT 12.07.2023 219
This page intentionally left blank.
134
DRAFT 12.07.2023 220
Community
Facilities
Assessment District 2006-2
District 1A Bond Fund Total
ASSETS
Cash and investments 1,160,747 $ 509,698 $ 1,670,445 $
Cash and investments with fiscal agents - 924,149 924,149 Interest receivable 604 - 604
Total assets 1,434,451 1,160,747 2,595,198

NET POSITION
Restricted for:

Individuals, organizations, and other governments 1,434,451 1,160,747 2,595,198 Total Net Position $ 1,434,451 1,160,747 $ 2,595,198 $
Fiduciary Funds - Custodial Funds
June 30, 2021
City of Adelanto
Combining Statement of Fiduciary Net Position
135
DRAFT 12.07.2023 221
Community
Facilities
Assessment District 2006-2
District 1A Bond Fund Total
ADDITIONS:

Special assessments for other governments 2,551 $ 608,743 $ 611,294 $ Interest income 4,138 1,200 5,338
Miscellaneous 11,790 - 11,790
Total additions 624,671 3,751 628,422
DEDUCTIONS:

Administration - 1,023 1,023
Payments on conduit bonds - interest - 569,657 569,657
Total deductions 569,657 1,023 570,680
Changes in net position 55,014 2,728 57,742
NET POSITION:

Beginning of year 1,158,019 1,379,437 2,537,456
End of year $ 1,434,451 1,160,747 $ 2,595,198 $
City of Adelanto
Combining Statement of Changes in Fiduciary Net Position Fiduciary Funds - Custodial Funds
For the Year Ended June 30, 2021
136
DRAFT 12.07.2023 222

CITY COUNCIL AGENDA REPORT
A D E L A N T O G O V E R N M E N T A L C E N T E R | 1 1 6 0 0 A I R E X P R E S S W A Y STAFF RECOMMENDATION:

Staff recommends that City Council review and ratify Warrant Demand Schedule 23/24-06-01.

1. City of Adelanto Check Warrant No. 149599 through 149806 in the total amount of $3,030,262.63.

2. City of Adelanto EFT No. 1984 through 2009 in the total amount of $122,285.37 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: 234
Total Amount of Payments: $3,152,548.00
ATTACHMENTS:

1. Payment Check Register – Check No. 149599 through 149806

2. Payment EFT Register – EFT No. 1984 through 2009
DATE: December 13, 2023
TO: Honorable Mayor and City Council Members
FROM: Jessie Flores, City Manager
BY: Finance Department
SUBJECT: WARRANT DEMAND SCHEDULE 23/24-06-01
223
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
04000013-01 - CITY OF ADELANTO GENERAL CHKG
Check
149599 10/19/2023 Open Utility Management
Refund

CHARCO OR DOLRES CHARCO,

FRANCISCO
$306.19
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 60007519-003 DEPOSIT REFUND FOR

EXCELLENT PAYMENT
HISTORY FOR 12

CONSECUTIVE MONTHS
10/16/2023 REFUND ADJUSTMENT
149600 10/19/2023 Open Utility Management
Refund
CHOWDBURY, NURUZZAMAN $104.01
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 60014116-003 DEPOSIT REFUND FOR

CLOSED ACCOUNT
10/19/2023 MISC
149601 10/19/2023 Open Utility Management
Refund
CHOWDHURY, BILKIS $90.90
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 70007758-001 PAYMENT RECEIVED ON A

CLOSED ACCOUNT
10/19/2023 REFUND ADJUSTMENT
149602 10/19/2023 Open Utility Management
Refund
LEE, VICTORIA $161.28
Account Type Account Number Description Transaction Date Transaction Type R1NG 00114224-003 DEPOSIT REFUND FOR

CLOSED ACCOUNT
10/17/2023 MISC
149603 10/19/2023 Open Utility Management
Refund
MONTERROZA, FREDY $323.65
Account Type Account Number Description Transaction Date Transaction Type C1N 80004199-004 DEPOSIT REFUND FOR

EXCELLENT PAYMENT
HISTORY FOR 12

CONSECUTIVE MONTHS
10/19/2023 REFUND ADJUSTMENT
149604 10/19/2023 Open Utility Management
Refund
NUNEZ, JOCELYN $290.05
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 50017070-003 DEPOSIT REFUND FOR

CLOSED ACCOUNT
10/17/2023 MISC
149605 10/19/2023 Open Utility Management
Refund

PENA AND CHARLES PE,

ELIZABETH
$134.33
Account Type Account Number Description Transaction Date Transaction Type R1NG 00011191-003 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
10/19/2023 MISC
149606 10/19/2023 Open Utility Management
Refund

VILLALOBOS OR LAURA

VILLALOBOS, GABRIEL, EDUARDO
$139.13
Account Type Account Number Description Transaction Date Transaction Type R1NG 90003990-002 DEPOSIT REFUND FOR

CLOSED ACCOUNT
10/17/2023 MISC
user: Anna Mosqueda AP Pages: 1 of 23 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 224
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
149607 10/26/2023 Open Accounts Payable BURRTEC WASTE
INDUSTRIES,INC.
$30,195.98
Invoice Date Description Amount
10232023 10/23/2023 Trash Collection Fees $30,195.98
149608 10/26/2023 Open Accounts Payable CHAVEZ, ROSEMARIE $1,043.28 Invoice Date Description Amount
10242023 10/24/2023 Healthcare Reimbursement - 06/01/23-09/30/23 $1,043.28 149609 10/26/2023 Open Accounts Payable CHURCH, LAWRENCE $501.09 Invoice Date Description Amount
10242023 10/24/2023 Healthcare Reimbursement - 06/01/23-09/30/23 $501.09 149610 10/26/2023 Open Accounts Payable CROMMIE, JUDITH $287.20 Invoice Date Description Amount
11012023 10/24/2023 PERS Healthcare Charge $287.20
149611 10/26/2023 Open Accounts Payable FANT, GINGER M. $372.55 Invoice Date Description Amount
11012023 10/24/2023 PERS Healthcare Charge $372.55
149612 10/26/2023 Open Accounts Payable FESSENDEN, DONALD $721.38 Invoice Date Description Amount
10242023 10/24/2023 Healthcare Reimbursement - 06/01/23-09/30/23 $721.38 149613 10/26/2023 Open Accounts Payable FIGUEROA, JOSE $1,586.43 Invoice Date Description Amount
10242023 10/24/2023 Healthcare Reimbursement - 06/01/23-09/30/23 $1,586.43 149614 10/26/2023 Open Accounts Payable GONZALES, FLORENTINO $714.30 Invoice Date Description Amount
10242023 10/24/2023 Healthcare Reimbursement - 06/01/23-09/30/23 $714.30 149615 10/26/2023 Open Accounts Payable GOV INVEST INC. $12,978.00 Invoice Date Description Amount
2023-4717 10/12/2023 Pension Module - Annual Subscription Fee FY 23/24 $12,978.00 149616 10/26/2023 Open Accounts Payable INFRASTRUCTURE ENGINEERS, A

BOWMAN COMPANY
$162,947.31
Invoice Date Description Amount
28743 08/31/2023 1000.01 Engineering Services - August 2023 - OT $2,712.00 28742 08/31/2023 1000.01 Engineering Services - August 2023 $69,090.00 28776 08/31/2023 1000.03 Engineering Plan Check Support - August 2023
$32,490.75
28782 09/30/2023 1000.03 Engineering Plan Check Support - September 2023
$3,604.56
28810 09/30/2023 1000.01 Engineering Services - September 2023 $55,050.00 149617 10/26/2023 Open Accounts Payable KUPKA, GERALD $372.55 Invoice Date Description Amount
11012023 10/24/2023 PERS Healthcare Charge $372.55
149618 10/26/2023 Open Accounts Payable MARY MANZO $1,848.50 Invoice Date Description Amount
122 10/26/2023 Janitorial Services: 10/16/23-10/31/23 $1,848.50 user: Anna Mosqueda AP Pages: 2 of 23 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 225
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
149619 10/26/2023 Open Accounts Payable STONESIFER, JACK $510.30 Invoice Date Description Amount
10242023 10/24/2023 Healthcare Reimbursement - 06/01/23-09/30/23 $510.30 149620 10/26/2023 Open Accounts Payable WAPPLER, DONALD $99.00 Invoice Date Description Amount
10242023 10/24/2023 Healthcare Reimbursement - 06/01/23-09/30/23 $99.00 149621 10/26/2023 Open Accounts Payable WILLIAMS, CHARLES $295.08 Invoice Date Description Amount
11012023 10/24/2023 PERS Healthcare Charge $295.08
149622 10/26/2023 Open Utility Management
Refund
JIMENEZ JR, MARTIN $317.83
Account Type Account Number Description Transaction Date Transaction Type R1NG 30007676-003 EARLY REFUND FOR 12

CONSECUTIVE ON TIME

PAYMENTS
10/23/2023 REFUND ADJUSTMENT
149623 10/26/2023 Open Utility Management
Refund
KESTELOOT, TOBY $125.35
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 40011606-004 AUTOPAY MADE A DOUBLE

PAYMENT IN ERROR
10/25/2023 REFUND ADJUSTMENT
149624 10/26/2023 Open Utility Management
Refund

PACIFICA CONSOLIDATED ASSETS
LLC
$261.54
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 80003067-005 DEPOSIT REFUND FOR

CLOSED ACCOUNT
10/19/2023 MISC
149625 10/26/2023 Open Utility Management
Refund
VAZQUEZ, ANTONIO $157.33
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 70003052-004 DEPOSIT REFUND FOR

CLOSED ACCOUNT
10/24/2023 MISC
149626 11/02/2023 Open Utility Management
Refund
CARTER, GWEN, SHARON $135.00
Account Type Account Number Description Transaction Date Transaction Type SLING 70015974-005 DEPOSIT REFUND FOR

CLOSED ACCOUNT
11/02/2023 MISC
149627 11/02/2023 Open Utility Management
Refund
CHAVEZ , RUBEN $44.66
Account Type Account Number Description Transaction Date Transaction Type R1NG 15003645-003 DEPOSIT REFUND FOR

CLOSED ACCOUNT
10/30/2023 MISC
149628 11/02/2023 Open Utility Management
Refund
CHENG, SIMON $47.35
Account Type Account Number Description Transaction Date Transaction Type R1NG 20008123-002 DEPOSIT REFUND FOR

CLOSED ACCOUNT
10/31/2023 MISC
user: Anna Mosqueda AP Pages: 3 of 23 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 226
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
149629 11/02/2023 Open Utility Management
Refund
DALLIN LLC $200.22
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 70014972-002 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
10/30/2023 MISC
149630 11/02/2023 Open Utility Management
Refund
GIPSON , DARRELL $208.10
Account Type Account Number Description Transaction Date Transaction Type R1NG 20008106-005 DEPOSIT REFUND FOR

CLOSED ACCOUNT
11/01/2023 MISC
149631 11/02/2023 Open Utility Management
Refund
LOZANO REYES, FERNANDO $272.08
Account Type Account Number Description Transaction Date Transaction Type R1NG 00014669-004 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
10/30/2023 MISC
149632 11/02/2023 Open Utility Management
Refund
MENA, MARIO $146.44
Account Type Account Number Description Transaction Date Transaction Type R1NG 20007714-004 DEPOSIT REFUND FOR

CLOSED ACCOUNT
11/02/2023 MISC
149633 11/02/2023 Open Utility Management
Refund
NAJERA, ABRAHAM $30.64
Account Type Account Number Description Transaction Date Transaction Type R1NG 80007761-003 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
11/01/2023 MISC
149634 11/02/2023 Open Utility Management
Refund
NGO , HUE $124.74
Account Type Account Number Description Transaction Date Transaction Type R1NG 11014159-002 DEPOSIT REFUND FOR

CLOSED ACCT
10/30/2023 MISC
149635 11/02/2023 Open Utility Management
Refund

VALLEY INSURED PROPERTY
MANAGEMENT, INC.
$149.84
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 50009011-007 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
11/01/2023 MISC
149636 11/02/2023 Open Utility Management
Refund
WILSON, LYNDSEY $131.04
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 60016771-005 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
11/01/2023 MISC
149637 11/02/2023 Open Accounts Payable Christensen Brothers General Engineering Inc.
$105,604.11
Invoice Date Description Amount
525-09 RET 11/02/2023 Pearmain sewer relief - Retention $87,612.43 519-05 11/02/2023 Adelanto Rd & Pansy Rd Water & Sewer Project Ph1 $17,991.68 user: Anna Mosqueda AP Pages: 4 of 23 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 227
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
149638 11/06/2023 Open Accounts Payable ALBERT A WEBB ASSOCIATES $24,281.35 Invoice Date Description Amount
ARIV0000992 09/30/2023 Hydraulic Modeling $24,281.35
149639 11/06/2023 Open Accounts Payable ALTA PLANNING AND DESIGN $10,000.00 Invoice Date Description Amount
00-2023-075-1 11/02/2023 Professional Services Rendered through April 28, 2023 $10,000.00 149640 11/06/2023 Open Accounts Payable CHAPAROSA ROOFING INC $840.00 Invoice Date Description Amount
2023-2350-A 10/30/2023 Deposit: Commercial Roofing for Water $840.00 149641 11/06/2023 Open Accounts Payable CITY OF ADELANTO - PETTY CASH

ACCOUNT
$1,705.13
Invoice Date Description Amount
10312023 10/31/2023 Petty Cash Reconciliation $1,705.13 149642 11/06/2023 Open Accounts Payable CONVERSE CONSULTANTS $2,646.00 Invoice Date Description Amount
23-81154-31-01 11/02/2023 Road Improvements - Professional Service Rendered May-June 2023
$2,646.00
149643 11/06/2023 Open Accounts Payable HIGH DESERT UNDERGROUND, INC.
$105,308.98
Invoice Date Description Amount
J2023-37-01 11/02/2023 Auburn Avenue Water Line Realignment $94,778.08 J2023-37-02 11/02/2023 Auburn Avenue Water Line Realignment - Rention $10,530.90 149644 11/06/2023 Open Accounts Payable HOME DEPOT CREDIT SERVICES $6,414.59 Invoice Date Description Amount
7514906 09/12/2023 WWTP - Parts & Supplies for Maintenance $357.37 4023868 08/16/2023 Supplies for Maintenance for Sewer Treatment Plant $196.49 3972622 08/17/2023 Supplies for Maintenance for Sewer Treatment Plant $265.31 2513815 08/28/2023 Supplies for Maintenance for Sewer Treatment Plant $91.79 5511953 09/04/2023 Supplies for Maintenance $78.46
2973825 09/07/2023 Supplies for Maintenance $43.85
8013655 09/11/2023 Supplies for Maintenance $114.82
8974083 09/11/2023 Supplies for Maintenance $270.46
8974089 09/11/2023 Supplies for Maintenance $159.29
7020954 09/12/2023 Supplies for Maintenance $218.05
7020955 09/12/2023 Supplies for Maintenance $164.13
7974165 09/12/2023 Supplies for Maintenance $159.29
6974205 09/13/2023 Supplies for Maintenance $87.78
540850 09/19/2023 Supplies for Maintenance $113.96
540851 09/19/2023 Supplies for Maintenance $313.47
540852 09/19/2023 Supplies for Maintenance $324.34
9014371 09/20/2023 Supplies for Maintenance $540.85
1970168 09/28/2023 Supplies for Maintenance $270.52
7173573 10/02/2023 Supplies for Maintenance $150.40
6970499 10/03/2023 Supplies for Maintenance $181.74
5970534 10/04/2023 Supplies for Maintenance $71.64
7173669 10/01/2023 Supplies for Maintenance $388.85
7173670 10/12/2023 Supplies for Maintenance $32.97
524945 10/19/2023 Supplies for Maintenance $53.93
user: Anna Mosqueda AP Pages: 5 of 23 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 228
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
3024241 10/26/2023 Supplies for Maintenance $331.54
5972451 08/15/2023 Supplies for Maintenance $69.49
5972504 08/15/2023 Supplies for Maintenance $52.04
2674236 08/30/2023 Supplies for Maintenance $762.62
9533338 08/21/2023 Supplies for Maintenance $684.60
8024343 08/22/2023 Supplies for Maintenance $99.72
8024344 08/22/2023 Supplies for Maintenance $250.91
6525031 08/24/2023 Supplies for Maintenance $108.71
2513816 08/28/2023 Supplies for Maintenance $87.41
12677 08/30/2023 Supplies for Maintenance $150.01
111606 09/19/2023 Credit Memo - Supplie for Maintenance ($255.58) 8183286 09/11/2023 Credit Memo - Supplie for Maintenance ($159.28) 6124789 07/05/2023 Credit Memo - Supplie for Maintenance ($56.43) 9114935 08/01/2023 Credit Memo - Supplie for Maintenance ($91.23) 8312824 07/03/2023 Credit Memo - Supplie for Maintenance ($269.70) 149645 11/06/2023 Open Accounts Payable NURSERY PRODUCTS, LLC $8,490.07 Invoice Date Description Amount
41046 09/01/2023 August 2023 Services $8,490.07
149646 11/06/2023 Open Accounts Payable QUINN COMPANY $6,340.96 Invoice Date Description Amount
WOG00017957 10/27/2023 Annual Preventative Maintenance $2,300.00 WOG00017956 10/27/2023 Perform PM3 Cooling Service $4,040.96 149647 11/06/2023 Open Accounts Payable SPARLING INSTRUMENTS, LLC $8,936.93 Invoice Date Description Amount
30521 10/26/2023 Flow Test & Re-Certification $8,936.93 149648 11/08/2023 Open Accounts Payable ALBERT A WEBB ASSOCIATES $22,407.15 Invoice Date Description Amount
ARIV0001362 10/28/2023 Hydraulic Modeling $22,407.15
149649 11/08/2023 Open Accounts Payable AVCO DISPOSAL, INC. $2,113.55 Invoice Date Description Amount
N064828338 11/01/2023 19101 Jonathan St - November 2023 $610.25 N064828294 11/01/2023 11600 Air Expressway - November 2023 $1,503.30 149650 11/08/2023 Open Accounts Payable BILLYS UPHOLSTERY / EVELIO

HERNANDEZ
$471.74
Invoice Date Description Amount
14673 09/20/2023 Commissioners Shirts $471.74
149651 11/08/2023 Open Accounts Payable CALIFORNIA INTERNET LP $599.00 Invoice Date Description Amount
BD0170577 11/01/2023 Internet Services - November 2023 $599.00 149652 11/08/2023 Open Accounts Payable CALLTOWER, INC. $1,543.20 Invoice Date Description Amount
201669932 10/25/2023 Webex Portal Services: 10/26/23-11/25/23 $1,543.20 149653 11/08/2023 Open Accounts Payable COUNTY OF SAN BERNARDINO $214.32 Invoice Date Description Amount
28964 09/30/2023 Radio Access & Maintenance - September 2023 $214.32 user: Anna Mosqueda AP Pages: 6 of 23 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 229
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
149654 11/08/2023 Open Accounts Payable COUNTY OF SAN BERNARDINO (RECORDER)
$20.00
Invoice Date Description Amount
23-231349 10/16/2023 County Recording Fees - October 2023 $20.00 149655 11/08/2023 Open Accounts Payable DESERT VALLEY MEDICAL GROUP $18.00 Invoice Date Description Amount
13228 10/12/2023 Handling Specimen - RCuriel $18.00
149656 11/08/2023 Open Accounts Payable DEWEY PEST CONTROL, INC. $475.00 Invoice Date Description Amount
16264365 11/01/2023 Pest Control Services for Sheriff Station - November 2023
$65.00
16272542 11/01/2023 Pest Control Services for Sheriff Station - November 2023
$36.00
16263914 11/01/2023 Pest Control Services for City Hall - November 2023 $239.00 16265914 11/01/2023 Pest Control Services for Senior Center - November 2023
$135.00
149657 11/08/2023 Open Accounts Payable DSD-DISTRIBUTED SOLAR

DEVELOPMENT, LLC
$45,661.65
Invoice Date Description Amount
DSD002913 11/04/2023 Consolidated Net Generation - October 2023 $45,661.65 149658 11/08/2023 Open Accounts Payable EDWARD S. RAYA $4,160.00 Invoice Date Description Amount
11012023 11/01/2023 Professional HR Services Rendered through October 2023
$4,160.00
149659 11/08/2023 Open Accounts Payable EXECUTIVE ELEVATOR, INC. $161.00 Invoice Date Description Amount
103568 10/16/2023 Monthly Elevator Maint. for Sheriffs Station - November 2023
$161.00
149660 11/08/2023 Open Accounts Payable FEDERAL EXPRESS $22.86 Invoice Date Description Amount
8-292-48004 10/20/2023 FedEx Services $22.86
149661 11/08/2023 Open Accounts Payable GARDA WORLD $1,117.37 Invoice Date Description Amount
10759018 11/01/2023 Armored Services - November 2023 $854.95 20582326 09/30/2023 Excess Time & Excess Items - September 2023 $71.80 20585575 10/31/2023 Excess Time & Excess Items - October 2023 $190.62 149662 11/08/2023 Open Accounts Payable HDL COMPANIES-HINDERLITER,

DE LLAMAS & ASSOCIATES
$1,034.18
Invoice Date Description Amount
SIN026458 11/07/2023 Contact & Audit Sales Tax - Q3/2022 January-March 2023
$506.18
SIN028950 11/07/2023 Contract & Audit Sales Tax - Q4/2022 April-June 2023 $528.00 149663 11/08/2023 Open Accounts Payable HDL COREN & CONE $2,700.00 Invoice Date Description Amount
SIN032765 10/25/2023 Contract Services Property Tax: October-December 2023
$2,700.00
user: Anna Mosqueda AP Pages: 7 of 23 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 230
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
149664 11/08/2023 Open Accounts Payable HIGH DESERT UNDERGROUND, INC.
$17,202.88
Invoice Date Description Amount
J2023-06-31 11/03/2023 Misc. Manhole Adjustments $12,634.88 J2023-06-32 11/03/2023 WWTP Pond 9 Grading / Restore Storm Damage $4,568.00 149665 11/08/2023 Open Accounts Payable JACKSON LEWIS, P.C. $6,756.22 Invoice Date Description Amount
8371996 10/27/2023 Professional Services Rendered through September 2023
$6,756.22
149666 11/08/2023 Open Accounts Payable JOSE ATILIO HERNANDEZ/IDEATE

CALIFORNIA
$7,500.00
Invoice Date Description Amount
10302023 10/30/2023 Services Rendered - October 2023 $7,500.00 149667 11/08/2023 Open Accounts Payable LAN WAN ENTERPRISES INC $43,175.00 Invoice Date Description Amount
74594 10/31/2023 IT Services - November 2023 $27,398.00 74609 11/01/2023 Website & Mobile App - Hosting and Support - November 2023
$15,777.00
149668 11/08/2023 Open Accounts Payable LEIBOLD MCCLENDON & MANN $402.00 Invoice Date Description Amount
8 10/09/2023 Professional Services Rendered through September 2023
$402.00
149669 11/08/2023 Open Accounts Payable LOCAL EQUITY LLC $12,500.00 Invoice Date Description Amount
110223 10/20/2023 Monthly Technical Assistance - Retainer for October 2023
$12,500.00
149670 11/08/2023 Open Accounts Payable MOBILE OCCUPATIONAL SERVICES, INC.
$200.00
Invoice Date Description Amount
96128 10/31/2023 RRamirez & RCuriel $100.00
96013 10/16/2023 Annual Management Fees $100.00
149671 11/08/2023 Open Accounts Payable NON-STOP SECURITY SERVICES $20,328.00 Invoice Date Description Amount
1642 10/25/2023 Professional Services Rendered through 10/09/23- 10/22/23
$9,576.00
1644 11/02/2023 Professional Services Rendered through 10/23/23- 11/05/23
$10,752.00
149672 11/08/2023 Open Accounts Payable NURSERY PRODUCTS, LLC $5,348.86 Invoice Date Description Amount
42209 10/01/2023 September 2023 Services $5,348.86
149673 11/08/2023 Open Accounts Payable POLITICAL DYNAMICS, LLC $2,500.00 Invoice Date Description Amount
1273 10/25/2023 Professional Services Rendered through SeptemberOctober 2023$2,500.00 149674 11/08/2023 Open Accounts Payable POLYDYNE, INC. $8,872.14 Invoice Date Description Amount
1783978 11/02/2023 Clarifloc WE-2610 $8,872.14
user: Anna Mosqueda AP Pages: 8 of 23 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 231
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
149675 11/08/2023 Open Accounts Payable POTOMAC PARTNERS DC, LLC $7,500.00 Invoice Date Description Amount
4 10/23/2023 Federal Advocacy & Consulting Services - October 2023
$7,500.00
149676 11/08/2023 Open Accounts Payable PRICE PAIGE & COMPANY $4,118.00 Invoice Date Description Amount
31775 09/30/2023 Professional Services Rendered: RECO City Successor Agency Fund
$4,118.00
149677 11/08/2023 Open Accounts Payable QUINN COMPANY $280.94 Invoice Date Description Amount
PCA10041331 10/11/2023 Supplies for Maintenance $280.94 149678 11/08/2023 Open Accounts Payable RUTAN & TUCKER, LLP. $67,117.02 Invoice Date Description Amount
973076 10/06/2023 Professional Services Rendered through September 2023
$1,392.00
973079 10/06/2023 Professional Services Rendered through September 2023
$8,040.42
973077 10/06/2023 Professional Services Rendered through September 2023
$145.00
973075 10/06/2023 Professional Services Rendered through September 2023
$16,510.00
975543 11/06/2023 Professional Services Rendered through October 2023 $14,716.00 975544 11/06/2023 Professional Services Rendered through October 2023 $22,715.00 975545 11/06/2023 Professional Services Rendered through October 2023 $3,366.60 975546 11/06/2023 Professional Services Rendered through October 2023 $232.00 149679 11/08/2023 Open Accounts Payable SAN BERNARDINO COUNTY

SHERIFF-CORONER DEPARTMENT
$586,648.00
Invoice Date Description Amount
23687 09/26/2023 Monthly Law Enforcement Service - October 2023 $586,648.00 149680 11/08/2023 Open Accounts Payable SOUTHERN CALIFORNIA EDISON $42,094.81 Invoice Date Description Amount
2784-10232023 10/23/2023 Acct. 8001612945 11600 Air Expressway $2,059.69 5506-10232023 10/23/2023 Acct. 8002007155 14802 Turner $7,851.09 5495-10202023 10/20/2023 Acct. 8004705272 11780 Air Expressway BS 2 & 3 $7,312.96 8169-10202023 10/20/2023 Acct. 8000817366 12000 Stadium Rd LTG $449.32 8827-10202023 10/20/2023 Acct. 8000822858 11613 Bartlett Ave. $943.06 2613-10272023 10/27/2023 Acct. 8002041881 14511 HWY395 LS-3 $32.29 6546-10272023 10/27/2023 Acct. 8002041024 14511 HWY 395 TC1 $73.23 1385-10272023 10/27/2023 Acct. 8002024613 16912 HWY 395 $103.61 8607-11022023 11/02/2023 Acct. 8000032340 14770 Turner Rd $4,950.93 5831-11022023 11/02/2023 Acct. 8005152998 Well 14 14888 Turner $1,306.90 3836-11012023 11/01/2023 Acct. 8014617403 Verbena / Seneca LS1 Light $330.79 6211-11012023 11/01/2023 Acct. 8015369774 10354 Katelyn CT LS1 LGHT $87.95 0286-11012023 11/01/2023 Acct. 8016036431 Charlotte / Lexington LS1 Light $62.96 9057-10302023 10/30/2023 Acct. 8002849416 19101 Jonathan St $16,530.03 149681 11/08/2023 Open Accounts Payable SPARKLETTS $363.13 Invoice Date Description Amount
22733495 102723 10/27/2023 Water Delivery Services $363.13 user: Anna Mosqueda AP Pages: 9 of 23 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 232
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
149682 11/08/2023 Open Accounts Payable STATE OF CALIFORNIA

DEPARTMENT OF JUSTICE
$637.00
Invoice Date Description Amount
685014 10/04/2023 September 2023 Services $637.00
149683 11/08/2023 Open Accounts Payable T.R. HOLLIMAN AND ASSOCIATES, INC
$20,000.00
Invoice Date Description Amount
AR.ADL 2023.10 11/03/2023 Professional Services Rendered through October 2023 $20,000.00 149684 11/08/2023 Open Accounts Payable THE PUN GROUP LLP $10,250.00 Invoice Date Description Amount
114188 11/06/2023 Audit Services Rendered for Year End June 30, 2021 $10,250.00 149685 11/08/2023 Open Accounts Payable TYPE SET GO $140.08 Invoice Date Description Amount
15968 10/24/2023 Business Cards for Council - D.Ramos & J.Jeanette $140.08 149686 11/13/2023 Open Utility Management
Refund
ABUNDES, MARISELA $209.94
Account Type Account Number Description Transaction Date Transaction Type R1NG 00014440-002 DEPOSIT REFUND FOR

EXCELLENT PAYMENT

HISTORY
11/07/2023 REFUND ADJUSTMENT
149687 11/13/2023 Open Utility Management
Refund
GULAYA, SURESH, SURESH $325.36
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 12007033-002 DEPOSIT REFUND FOR

CLOSED ACCOUNT
11/08/2023 MISC
149688 11/13/2023 Open Utility Management
Refund
JIMENEZ, EVELYNDA $292.56
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 40003502-002 DEPOSIT REFUND FOR

CLOSED ACCOUNT
11/06/2023 MISC
149689 11/16/2023 Open Utility Management
Refund
AAA CONSTRUCTION GROUP INC $404.89
Account Type Account Number Description Transaction Date Transaction Type I1N 40011356-004 DEPOSIT REFUND FOR

CLOSED ACCOUNT
11/13/2023 MISC
149690 11/16/2023 Open Utility Management
Refund
CUNNINGHAM, ARLENE $11.33
Account Type Account Number Description Transaction Date Transaction Type SLING 80006172-001 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
11/14/2023 MISC
149691 11/16/2023 Open Utility Management
Refund
HOOPER, TOMMY or JOSEPH $15.64
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 50041228-001 DEPOSIT REFUND FOR

CLOSED ACCOUNT
11/13/2023 MISC
user: Anna Mosqueda AP Pages: 10 of 23 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 233
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
149692 11/16/2023 Open Utility Management
Refund
LAMBSAR , SARABJIT $147.83
Account Type Account Number Description Transaction Date Transaction Type R1NG 20016280-002 DEPOSIT REFUND FOR

CLOSED ACCOUNT
11/13/2023 MISC
149693 11/16/2023 Open Utility Management
Refund
LLAMAS, JEANNETTE $259.41
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 70002504-003 EARLY DEPOSIT REFUND
FOR 12 CONSECUTIVE ON

TIME PAYMENTS
11/14/2023 REFUND ADJUSTMENT
149694 11/16/2023 Open Utility Management
Refund

MARIANO ESQUIVEL OR ISABEL

PACHECO, GABRIEL
$130.07
Account Type Account Number Description Transaction Date Transaction Type R1NG 00015194-002 DEPOSIT REFUND FOR

CLOSED ACCOUNT
11/13/2023 MISC
149695 11/16/2023 Open Utility Management
Refund
RAD, NASSER $88.71
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 60012861-003 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
11/14/2023 MISC
149696 11/16/2023 Open Utility Management
Refund
TEEL OR JERRY TEEL, BILLIE $256.17
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 40007105-009 DEPOSIT REFUND FOR

CLOSED ACCOUNT
11/13/2023 MISC
149697 11/16/2023 Open Utility Management
Refund
YU, JIE $48.39
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 10001208-003 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
11/16/2023 MISC
149698 11/16/2023 Open Utility Management
Refund
ZHAO, JINGJING $896.34
Account Type Account Number Description Transaction Date Transaction Type R2N 20229781-002 ACCOUNT CLOSED -

REFUND FOR CREDIT

BALANCE AND DEPOSIT
REFUND
11/14/2023 MISC
149699 11/16/2023 Open Accounts Payable EPC ENVIRONEMENTAL INC $25,000.00 Invoice Date Description Amount
103371 10/01/2023 General Plan Land Use Amendment $25,000.00 149700 11/16/2023 Open Accounts Payable LEAGUE OF CALIFORNIA CITIES $280.00 Invoice Date Description Amount
2067 09/30/2023 Desert Mountain Division Meeting $280.00 149701 11/16/2023 Open Accounts Payable MARY MANZO $1,848.50 Invoice Date Description Amount
124 11/15/2023 Janitorial Services: 11/01/23-11/15/23 $1,848.50 user: Anna Mosqueda AP Pages: 11 of 23 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 234
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
149702 11/16/2023 Open Accounts Payable RDO EQUIPMENT CO $164,784.87 Invoice Date Description Amount
E1284635 10/23/2023 Sweepster Broom with Mounting Bracket $164,784.87 149703 11/21/2023 Open Accounts Payable AQUA METRIC SALES $33,484.40 Invoice Date Description Amount
INV0097213 10/04/2023 Parts & Supplies for Meter Maintenance $33,484.40 149704 11/21/2023 Open Accounts Payable BANK UP CORPORATION $500.00 Invoice Date Description Amount
5877 10/31/2023 Variable Flex - October 2023 $500.00
149705 11/21/2023 Open Accounts Payable BARSTOW HUMANE SOCIETY $2,840.00 Invoice Date Description Amount
11012023 11/01/2023 Animal Sheltering Fees - October 2023 $2,840.00 149706 11/21/2023 Open Accounts Payable CITY OF VICTORVILLE $262.26 Invoice Date Description Amount
33710 09/22/2023 Traffic Signal Maint. on Adelanto & AEW - August 2023 $262.26 149707 11/21/2023 Open Accounts Payable CORE & MAIN LP $2,275.03 Invoice Date Description Amount
T697673 10/05/2023 Meter Supplies & Maintenance $418.77 T253862 07/27/2023 Meter Bolt & Nut Set $1,711.93
T582720 09/21/2023 Supplies for Maintenance for Water Dept. $69.73 T825611 10/26/2023 Meter Supplies for Maintenance $74.60 149708 11/21/2023 Open Accounts Payable CORELOGIC SOLUTIONS, LLC. $225.00 Invoice Date Description Amount
82191302 10/31/2023 RealQuest Online Services - October 2023 $225.00 149709 11/21/2023 Open Accounts Payable COUNTY OF SAN BERNARDINO $214.32 Invoice Date Description Amount
28862 08/31/2023 Radio Access & Maintenance - August 2023 $214.32 149710 11/21/2023 Open Accounts Payable COUNTY OF SAN BERNARDINO (TREASURER/TAX)
$1,184.14
Invoice Date Description Amount
230423291 11/01/2023 Annual Property Tax for APN 0472-171-41-0-000 $1,184.14 149711 11/21/2023 Open Accounts Payable FAMCON PIPE & SUPPLY INC. $2,689.44 Invoice Date Description Amount
S100111721.004 11/02/2023 Meter Supplies for Maintenance $2,689.44 149712 11/21/2023 Open Accounts Payable FRONTIER $379.98 Invoice Date Description Amount
052692-5-102523 10/25/2023 760-246-9782-052692-5 Service from 10/25/23- 11/24/23
$379.98
149713 11/21/2023 Open Accounts Payable HIGH DESERT UNDERGROUND, INC.
$123,916.73
Invoice Date Description Amount
J2023-06-33 11/03/2023 11916 Macon Ct $5,580.91
J2023-06-34 11/03/2023 11791 Wolcott Street $5,109.34
J2023-06-35 11/03/2023 11768 Brockman $4,566.58
J2023-06-37 11/07/2023 11393 Highland Court $5,022.29
J2023-06-38 11/07/2023 18135 & 18145 Lilac Road $7,795.52 user: Anna Mosqueda AP Pages: 12 of 23 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 235
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
J2023-06-39 11/07/2023 11766 Highgrove Ct X Fremont St $4,859.05 J2023-06-41 11/07/2023 11399 La Paz Court $4,101.34
J2023-06-42 11/07/2023 15067 & 15055 Christopher St $6,869.50 J2023-06-43 11/08/2023 Emergency Service Repairs on Sand Ct $16,316.68 J2023-06-44 11/08/2023 Emergency Service Repairs on White Avenue $18,344.34 J2023-06-45 11/08/2023 Emergency Service Repairs on Margie Place $17,822.38 J2023-06-46 11/07/2023 Air Expressway X 395 Hydrant Repairs $27,528.80 149714 11/21/2023 Open Accounts Payable INFOSEND $10,915.62 Invoice Date Description Amount
250972 11/16/2023 Utility Billing Statements-Processing/Postage $1,498.89 250368 10/31/2023 Utility Billing Statements-Processing/Postage $4,723.51 249113 10/16/2023 Utility Billing Statements-Processing/Postage $4,693.22 149715 11/21/2023 Open Accounts Payable LAYNE CHRISTENSEN COMPANY $660.00 Invoice Date Description Amount
2591692 11/07/2023 Well 4G Service Call $660.00
149716 11/21/2023 Open Accounts Payable LEIBOLD MCCLENDON & MANN $4,187.50 Invoice Date Description Amount
9 11/14/2023 Professional Services Rendered through 10/31/2023 $4,187.50 149717 11/21/2023 Open Accounts Payable LOOMIS ARMORED US, LLC $988.65 Invoice Date Description Amount
13334930 09/30/2023 Armored Services $988.65
149718 11/21/2023 Open Accounts Payable MARIA DEL CARMEN ESQUIVEL $700.00 Invoice Date Description Amount
006 11/03/2023 Interpreting Services for Council Meeting $700.00 149719 11/21/2023 Open Accounts Payable MARIPOSA ECO CONSULTING INC $8,775.00 Invoice Date Description Amount
MECADEL3 10/22/2023 Professional Services Solid Waste and Recycling $8,775.00 149720 11/21/2023 Open Accounts Payable MOJAVE WATER AGENCY $36,024.00 Invoice Date Description Amount
09302023 09/30/2023 Water Purchase from - 08/31/23-09/30/23 $36,024.00 149721 11/21/2023 Open Accounts Payable PRICE PAIGE & COMPANY $18,350.00 Invoice Date Description Amount
32038 10/31/2023 Professional Services Rendered: RECO City Successor Agency Fund
$18,350.00
149722 11/21/2023 Open Accounts Payable ROADPOST USA INC. $66.95 Invoice Date Description Amount
RU08347839 11/07/2023 Satellite Phone Service for the Sheriff Dept.-11/07/23- 12/06/23
$66.95
149723 11/21/2023 Open Accounts Payable SAN BERNARDINO COUNTY FIRE

DEPARTMENT
$11,435.38
Invoice Date Description Amount
AD224CC 11/01/2023 Household Hazardous Waste Fees - 2nd QTR - OctDec 2023$11,435.38 149724 11/21/2023 Open Accounts Payable SCI CONSULTING GROUP $17,750.00 Invoice Date Description Amount
SBS10628-A 10/05/2023 Equity Assessment and Analysis $17,750.00 user: Anna Mosqueda AP Pages: 13 of 23 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 236
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
149725 11/21/2023 Open Accounts Payable STATE OF CALIFORNIA

DEPARTMENT OF JUSTICE
$620.00
Invoice Date Description Amount
671659 08/04/2023 July 2023 Services $620.00
149726 11/21/2023 Open Accounts Payable UNDERGROUND SERVICE ALERT $330.46 Invoice Date Description Amount
1020230003 11/01/2023 New Ticket Charges $244.50
23-241259 11/01/2023 California State Fee for Regulatory Costs $85.96 149727 11/21/2023 Open Accounts Payable VERTECH INDUSTRIAL SYSTEMS, LLC
$5,548.19
Invoice Date Description Amount
P230166.00-14192 10/29/2023 Adelanto Service Contract 2023 $5,548.19 149728 11/21/2023 Open Accounts Payable WELLS FARGO FINANCIAL LEASING, INC.
$3,284.35
Invoice Date Description Amount
5027316900 11/02/2023 Lease: Coverage Period 10/27/23-11/26/23 $3,284.35 149729 11/21/2023 Open Utility Management
Refund
HOME TOWN REALTY $565.36
Account Type Account Number Description Transaction Date Transaction Type DV 00000014-003 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
11/20/2023 MISC
149730 11/21/2023 Open Utility Management
Refund
RENEY, KIMBERLY $371.99
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 40018840-005 DEPOSIT REFUND FOR

CLOSED ACCOUNT
11/21/2023 MISC
149731 11/29/2023 Open Accounts Payable DAVID EVANS AND ASSOCIATES, INC.
$1,205.49
Invoice Date Description Amount
540623 11/29/2023 Highway 395 at Lawson Avenue St. Traffic Engineering Services
$1,205.49
149732 11/29/2023 Open Accounts Payable INFRASTRUCTURE ENGINEERS, A

BOWMAN COMPANY
$235,955.70
Invoice Date Description Amount
28038 11/29/2023 1000.05 Senior Center Improvement $18,564.00 28289 11/29/2023 1000.05 Senior Center Improvement $11,436.00 28439 11/29/2023 1000.10 Prep of CEQA Documentation of Housing Element
$1,000.00
28835 11/29/2023 1000.10 Prep of CEQA Documentation of Housing Element
$1,000.00
28878 11/29/2023 1000.10 Prep of CEQA Documentation of Housing Element
$2,000.00
28688 11/29/2023 1000.14 Stop Warrant Study at Air Expressway & Steven St
$2,881.00
28563 11/29/2023 1000.06 - Bartlett Rehabilitation Project - May 2023 $22,624.00 28629 11/29/2023 1000.06 - Bartlett Rehabilitation Project - June 2023 $13,963.00 28698 11/29/2023 1000.06 - Bartlett Rehabilitation Project - July 2023 $48,785.75 user: Anna Mosqueda AP Pages: 14 of 23 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 237
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
28823 11/29/2023 1000.06 - Bartlett Rehabilitation Project - September 2023
$1,997.50
28890 11/29/2023 1000.06 - Bartlett Rehabilitation Project - October 2023 $2,480.00 28564 11/29/2023 1000.08 - Bellflower St. Rehabilitation Project - May 2023
$35,750.00
28628 11/29/2023 1000.08 - Bellflower St. Rehabilitation Project - June 2023
$9,016.00
28699 11/29/2023 1000.08 - Bellflower St. Rehabilitation Project - July 2023
$17,602.50
28773 11/29/2023 1000.08 - Bellflower St. Rehabilitation Project - August 2023
$9,132.00
28822 11/29/2023 1000.08 - Bellflower St. Rehabilitation Project - September 2023
$17,875.00
28891 11/29/2023 1000.08 - Bellflower St. Rehabilitation Project - October 2023
$10,797.50
28589 11/29/2023 1000.03 Engineering Plan Check Support - May 2023 $5,051.45 28681 11/29/2023 1000.12 Firestation No.322 - July 2023 $2,000.00 28735 11/29/2023 1000.12 Firestation No.322 - August 2023 $2,000.00 149733 11/29/2023 Open Accounts Payable LOOMIS ARMORED US, LLC $1,036.40 Invoice Date Description Amount
13353565 10/31/2023 Armored Services $1,036.40
149734 11/29/2023 Open Accounts Payable MARY MANZO $1,848.50 Invoice Date Description Amount
125 11/29/2023 Janitorial Services: 11/16/23-11/30/23 $1,848.50 149735 11/29/2023 Open Accounts Payable THE SWEET SISTAS $243.75 Invoice Date Description Amount
1 11/29/2023 Cookies for Christmas Tree Lighting $243.75 149736 11/30/2023 Open Utility Management
Refund
HERNANDEZ, IGNACIO $57.62
Account Type Account Number Description Transaction Date Transaction Type R1NG 30006333-001 DEPOSIT REFUND FOR

CLOSED ACCT
11/27/2023 MISC
149737 11/30/2023 Open Utility Management
Refund
HOANG, JASMINE $253.40
Account Type Account Number Description Transaction Date Transaction Type R1NG 10016800-006 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
11/27/2023 MISC
149738 11/30/2023 Open Utility Management
Refund
OLMOS, GAMALIEL $73.11
Account Type Account Number Description Transaction Date Transaction Type R1NG 20013278-005 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
11/21/2023 MISC
149739 11/30/2023 Open Utility Management
Refund
OLMOS, GAMALIEL $286.68
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 50003062-002 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
11/21/2023 MISC
user: Anna Mosqueda AP Pages: 15 of 23 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 238
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
149740 11/30/2023 Open Utility Management
Refund
OLMOS, GAMALIEL OR BARTOLA $13.27
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 70013287-001 DEPOSIT REFUND FOR

CLOSED ACCT
11/27/2023 MISC
149741 11/30/2023 Open Utility Management
Refund
PRADO, EDGAR $141.62
Account Type Account Number Description Transaction Date Transaction Type R1NG 00017104-003 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
12/01/2023 MISC
149742 11/30/2023 Open Utility Management
Refund

SANCHEZ-DELATORRE OR

ALEJANDRO SANCHEZ, BRENDA
$104.58
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 50012994-002 DEPOSIT REFUND FOR

CLOSED ACCOUNT
11/28/2023 MISC
149743 11/30/2023 Open Utility Management
Refund
SOTO, MARYLOU $119.11
Account Type Account Number Description Transaction Date Transaction Type R1NG 00015443-003 11/27/2023 REFUND ADJUSTMENT
149744 11/30/2023 Open Utility Management
Refund
WBALDO, CYNTHIA $261.44
Account Type Account Number Description Transaction Date Transaction Type R1NG 00016868-002 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
11/21/2023 MISC
149745 11/30/2023 Open Accounts Payable ALL AMERICAN FENCE ERECTORS $11,295.00 Invoice Date Description Amount
8892 10/17/2023 Repair Chain Link $535.00
8885 10/13/2023 Fence Repairs $10,760.00
149746 11/30/2023 Open Accounts Payable CALLTOWER, INC. $1,579.56 Invoice Date Description Amount
201709183 11/25/2023 Webex Portal Services: 11/26/23-12/25/23 $1,579.56 149747 11/30/2023 Open Accounts Payable CHARTER COMMUNICATIONS $6,415.47 Invoice Date Description Amount
170387801110123 11/01/2023 Services for All Departments: 11/04/23-12/03/23 $6,415.47 149748 11/30/2023 Open Accounts Payable LOPEZ, BRENDA $259.00 Invoice Date Description Amount
11282023 11/28/2023 Per Diem: City Clerk New Law and Election Seminar $259.00 149749 11/30/2023 Open Accounts Payable POLITICAL DYNAMICS, LLC $6,000.00 Invoice Date Description Amount
1301 11/16/2023 Professional Services Rendered through SeptemberOctober 2023$6,000.00 149750 11/30/2023 Open Accounts Payable RAMIREZ, RAFAEL $250.00 Invoice Date Description Amount
11302023 11/30/2023 Boot and Safety Equipment Reimbursement $250.00 user: Anna Mosqueda AP Pages: 16 of 23 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 239
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
149751 11/30/2023 Open Accounts Payable STATE OF CALIFORNIA

DEPARTMENT OF JUSTICE
$50.00
Invoice Date Description Amount
11272023 11/27/2023 Adelanto Community Benefit Corp. Tax Return $50.00 149752 11/30/2023 Open Accounts Payable TYPE SET GO $267.22 Invoice Date Description Amount
15974 10/25/2023 Envelopes for Water Department $267.22 149753 11/30/2023 Open Accounts Payable VIRGINIA CERVANTES $259.00 Invoice Date Description Amount
11282023 11/28/2023 Per Diem: City Clerk New Law and Election Seminar $259.00 149754 12/05/2023 Open Accounts Payable CITY OF ADELANTO - PETTY CASH

ACCOUNT
$1,799.13
Invoice Date Description Amount
12052023 12/05/2023 Petty Cash Reconciliation $1,799.13 149755 12/07/2023 Open Accounts Payable FLYERS ENERGY LLC. $7,539.35 Invoice Date Description Amount
CFS-3612217 10/31/2023 Fuel for Street Dept - October 2023 $3,174.08 CFS-3611629 10/31/2023 Fuel for Animal Control - October 2023 $755.45 CFS-3611253 10/31/2023 Fuel for Code Enforcement - October 2023 $956.22 CFS-3611155 10/31/2023 Fuel for Inspectors Vehicle - October 2023 $382.58 CFS-3611135 10/31/2023 Fuel for Facility Maintenance - October 2023 $312.05 CFS-3612292 10/31/2023 Fuel for City Staff Carpool - October 2023 $985.26 CFS-3612530 10/31/2023 Fuel for Parks - October 2023 $973.71 149756 12/07/2023 Open Accounts Payable AAA TIRE SHOP $12,850.41 Invoice Date Description Amount
394 10/10/2023 Vehicle Maintenance $5,600.98
407 10/16/2023 Tire Patch $20.00
411 10/24/2023 Tire Patch $20.00
410 10/23/2023 Engine Oil $17.22
409 10/20/2023 Brakes Maintenance $990.55
423 10/31/2023 Vehicle Maintenance $1,215.88
421 10/31/2023 Tire Patch, Fixed Bent Rim $165.00
422 10/31/2023 2 Tire Patches $35.00
419 10/30/2023 Tire Maintenance $117.33
412 10/24/2023 Oil Pressure Sensor $611.88
433 11/09/2023 Hydraulic Oil $4,056.57
149757 12/07/2023 Open Accounts Payable AERZEN USA CORP $3,522.09 Invoice Date Description Amount
SEPI-23-005883 11/16/2023 WWTP - Parts & Supplies for Maintenance $3,522.09 149758 12/07/2023 Open Accounts Payable ALBERT A WEBB ASSOCIATES $11,300.59 Invoice Date Description Amount
ARIV0000358 12/06/2023 Hydraulic Modeling $4,899.59
232451 12/06/2023 Hydraulic Modeling $6,401.00
149759 12/07/2023 Open Accounts Payable AMBER DAWN JONES $80.00 Invoice Date Description Amount
42 11/22/2023 Transcript Services for City Council Meetings $80.00 user: Anna Mosqueda AP Pages: 17 of 23 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 240
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
149760 12/07/2023 Open Accounts Payable ANDREW CARAVELLA $600.00 Invoice Date Description Amount
2 12/04/2023 17th Annual Christmas Parade - Emcee Services 12/09/2023
$600.00
149761 12/07/2023 Open Accounts Payable AVCO DISPOSAL, INC. $2,113.55 Invoice Date Description Amount
N064903678 12/01/2023 11600 Air Expressway - December 2023 $1,503.30 N064903722 12/01/2023 19101 Jonathan St - December 2023 $610.25 149762 12/07/2023 Open Accounts Payable BANK UP CORPORATION $500.00 Invoice Date Description Amount
5920 11/30/2023 Variable Flex -November 2023 $500.00
149763 12/07/2023 Open Accounts Payable CALIFORNIA DEPARTMENT OF TAX

AND FEE ADMIN
$496.19
Invoice Date Description Amount
584105021 11/15/2023 Water Rights - 07/01/2023-06/30/2024 $496.19 149764 12/07/2023 Open Accounts Payable CALIFORNIA INTERNET LP $599.00 Invoice Date Description Amount
BD0173271 12/01/2023 Internet Services - December 2023 $599.00 149765 12/07/2023 Open Accounts Payable CINTAS CORP #150 $1,566.33 Invoice Date Description Amount
4169772996 10/04/2023 Weekly Mat and Uniform Service - October 2023 $279.77 4170482543 10/11/2023 Weekly Mat and Uniform Service - October 2023 $304.53 4171191128 10/18/2023 WeWeekly Mat and Uniform Service - October 2023 $249.92 4171907698 10/25/2023 WeWeekly Mat and Uniform Service - October 2023 $87.08 4172618262 11/01/2023 WeWeekly Mat and Uniform Service - November 2023 $99.06 4173388578 11/08/2023 WeWeekly Mat and Uniform Service - November 2023 $99.06 4174158263 11/15/2023 WeWeekly Mat and Uniform Service - November 2023 $331.16 4174768745 11/21/2023 Weekly Mat and Uniform Service - November 2023 $115.75 149766 12/07/2023 Open Accounts Payable COUNTY OF SAN BERNARDINO $214.32 Invoice Date Description Amount
29067 10/31/2023 Radio Access & Maintenance - October 2023 $214.32 149767 12/07/2023 Open Accounts Payable CROMMIE, JUDITH $287.20 Invoice Date Description Amount
12012023 12/01/2023 PERS Healthcare Charge $287.20
149768 12/07/2023 Open Accounts Payable DAILY PRESS/DESERT DISPATCH $7,027.65 Invoice Date Description Amount
0005915196 10/20/2023 Public Notice Hearing - September 2023 $3,323.19 0005595587 11/20/2023 Public Notice Hearing - October 2023 $3,704.46 149769 12/07/2023 Open Accounts Payable DEWEY PEST CONTROL, INC. $475.00 Invoice Date Description Amount
16330522 12/12/2023 Pest Control Services for Senior Center - December 2023
$135.00
16328946 12/01/2023 Pest Control Services for City Hall - December 2023 $239.00 16329395 12/01/2023 Pest Control Services for Sheriff Station - December 2023
$65.00
16336739 12/01/2023 Pest Control Services for Sheriff Station - December 2023
$36.00
user: Anna Mosqueda AP Pages: 18 of 23 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 241
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
149770 12/07/2023 Open Accounts Payable DSD-DISTRIBUTED SOLAR

DEVELOPMENT, LLC
$35,814.23
Invoice Date Description Amount
DSD003029 12/04/2023 Consolidated Net Generation - November 2023 $35,814.23 149771 12/07/2023 Open Accounts Payable EDWARD S. RAYA $3,320.00 Invoice Date Description Amount
12042023 12/04/2023 Professional Services Rendered through November 2023
$3,320.00
149772 12/07/2023 Open Accounts Payable EXECUTIVE ELEVATOR, INC. $171.00 Invoice Date Description Amount
103803 11/14/2023 Monthly Elevator Maint. for Sheriffs Station - December 2023
$171.00
149773 12/07/2023 Open Accounts Payable FANT, GINGER M. $372.55 Invoice Date Description Amount
12012023 12/01/2023 PERS Healthcare Charge $372.55
149774 12/07/2023 Open Accounts Payable FEDERAL EXPRESS $176.24 Invoice Date Description Amount
8-313-81458 11/10/2023 FedEx Services $26.68
8-320-48716 11/17/2023 FedEx Services $30.00
8-334-68935 12/01/2023 FedEx Services $119.56
149775 12/07/2023 Open Accounts Payable FRONTIER $379.98 Invoice Date Description Amount
052692-5-112523 11/25/2023 760-246-9782-052692-5 Service from 11/25/23- 12/24/23
$379.98
149776 12/07/2023 Open Accounts Payable GARDA WORLD $854.95 Invoice Date Description Amount
10762874 12/01/2023 Armored Services - December 2023 $854.95 149777 12/07/2023 Open Accounts Payable GIC CORPORATION $3,834.86 Invoice Date Description Amount
116606 11/12/2023 Hauling of Bio Solids - October 2023 $3,834.86 149778 12/07/2023 Open Accounts Payable GOLD COAST ENVIRONMENTAL, INC
$2,035.00
Invoice Date Description Amount
13790 11/21/2023 WWTP - Service Labor Installation of Krohne Optiflux Mag Meter
$2,035.00
149779 12/07/2023 Open Accounts Payable GRANICUS $21,882.26 Invoice Date Description Amount
174594 11/10/2023 Subscription Renewal Services - 11/08/23-11/07/24 $21,882.26 149780 12/07/2023 Open Accounts Payable HI DESERT ALARM $807.45 Invoice Date Description Amount
R104782 11/21/2023 WWTP Burglar Alarm Monitoring - 12/01/23-02/29/24 $150.00 R104781 11/21/2023 Water Burglar Alarm Monitoring - 12/01/23-02/29/24 $150.00 R104748 11/21/2023 City Hall - Fire Alarm Monitoring - 12/01/23-02/29/24 $180.00 R104075 11/21/2023 Sheriffs Station - Fire Alarm Monitoring - 12/01/23- 02/29/24
$114.45
R104802 11/21/2023 City Hall - Burglar Alarm Monitoring - 12/01/23- 02/31/24
$150.00
user: Anna Mosqueda AP Pages: 19 of 23 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 242
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
R103931 11/21/2023 Sheriff Station - Burglar Alarm Monitoring - 12/01/23- 02/29/24
$63.00
149781 12/07/2023 Open Accounts Payable HOME DEPOT CREDIT SERVICES $34.54 Invoice Date Description Amount
1545504 11/07/2023 Supplies for Maintenance for WWTP $34.54 149782 12/07/2023 Open Accounts Payable KROHNE, INC. $3,651.76 Invoice Date Description Amount
S01/138420 10/30/2023 Parts & Supplies for Maintenance $3,651.76 149783 12/07/2023 Open Accounts Payable KUPKA, GERALD $372.55 Invoice Date Description Amount
12012023 12/01/2023 PERS Healthcare Charge $372.55
149784 12/07/2023 Open Accounts Payable LESLYS CPR $2,410.00 Invoice Date Description Amount
7 12/07/2023 Services Rendered September 2023 $1,200.00 8 12/07/2023 Services Rendered October 2023 $1,210.00
149785 12/07/2023 Open Accounts Payable NAPA AUTO PARTS, INC. $450.20 Invoice Date Description Amount
5018-557124 11/08/2023 Weathershield en Hose $450.20
149786 12/07/2023 Open Accounts Payable NON-STOP SECURITY SERVICES $21,888.00 Invoice Date Description Amount
1660 11/21/2023 Professional Services Rendered through 11/06/23- 11/19/23
$10,752.00
1663 12/04/2023 Professional Services Rendered through 11/20/23- 12/03/23
$11,136.00
149787 12/07/2023 Open Accounts Payable NURSERY PRODUCTS, LLC $14,211.74 Invoice Date Description Amount
42760 11/01/2023 October 2023 Services $7,395.63
43616 12/01/2023 November 2023 Services $6,816.11
149788 12/07/2023 Open Accounts Payable PITNEY BOWES, INC. $512.11 Invoice Date Description Amount
3106380741 11/15/2023 Billing Period - 09/15/23-12/14/23 $512.11 149789 12/07/2023 Open Accounts Payable PRIME SYSTEMS INDUSTRIAL AUTOMATION, INC.
$3,993.18
Invoice Date Description Amount
0681A-24 11/18/2023 WWTP - Blower Flow Meter/SCADA Support $3,993.18 149790 12/07/2023 Open Accounts Payable PROMATION ENGINEERING, INC $1,668.38 Invoice Date Description Amount
218157 11/13/2023 WWTP - Actuator Replacement $1,668.38 149791 12/07/2023 Open Accounts Payable SAN BERNARDINO COUNTY FIRE

DEPARTMENT
$237.00
Invoice Date Description Amount
249397 11/09/2023 Re-Inspection for Adelanto Stadium $237.00 user: Anna Mosqueda AP Pages: 20 of 23 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 243
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
149792 12/07/2023 Open Accounts Payable SAN BERNARDINO COUNTY

SHERIFF-CORONER DEPARTMENT
$586,648.00
Invoice Date Description Amount
23852 11/07/2023 Monthly Law Enforcement Service - November 2023 $586,648.00 149793 12/07/2023 Open Accounts Payable SHRED-IT USA LLC $305.20 Invoice Date Description Amount
8005295435 11/18/2023 Shredding Services - October-November 2023 $305.20 149794 12/07/2023 Open Accounts Payable SOUTHERN CALIFORNIA EDISON $31,114.11 Invoice Date Description Amount
1385-11292023 11/29/2023 Acct. 8002024613 16912 HWY 395 $125.85 6546-11292023 11/29/2023 Acct. 8002041024 14511 HWY 395 TC1 $82.36 2613-11292023 11/29/2023 Acct. 8002041881 14511 HWY395 LS-3 $37.31 6211-12012023 12/01/2023 Acct. 8015369774 10354 Katelyn CT LS1 LGHT $87.95 0286-12012023 12/01/2023 Acct. 8016036431 Charlotte / Lexington LS1 Light $62.96 9057-11302023 11/30/2023 Acct. 8002849416 19101 Jonathan St $20,554.35 3836-12012023 12/01/2023 Acct. 8014617403 Verbena / Seneca LS1 Light $330.79 8827-11212023 11/21/2023 Acct. 8000822858 11613 Bartlett Ave. $798.41 5495-11212023 11/21/2023 Acct. 8004705272 11780 Air Expressway BS 2 & 3 $6,382.43 8169-11212023 11/21/2023 Acct. 8000817366 12000 Stadium Rd LTG $917.99 2260-11222023 11/22/2023 Acct. 8001650147 11565 Cortez Ave $16.63 2784-11222023 11/22/2023 Acct. 8001612945 11600 Air Expressway $1,717.08 149795 12/07/2023 Open Accounts Payable SPARKLETTS $218.30 Invoice Date Description Amount
22733495 112423 11/24/2023 Water Delivery Services $218.30 149796 12/07/2023 Open Accounts Payable STAPLES ADVANTAGE $26.93 Invoice Date Description Amount
3552398010 11/02/2023 Paper for Code Enforcement $26.93 149797 12/07/2023 Open Accounts Payable STATE OF CALIFORNIA

DEPARTMENT OF JUSTICE
$548.00
Invoice Date Description Amount
691909 11/03/2023 October 2023 Services $548.00
149798 12/07/2023 Open Accounts Payable VERIZON WIRELESS $8,432.69 Invoice Date Description Amount
9946547160 10/10/2023 Phone Service from 09/11/23-10/10/23 Acct #642072690-00001
$3,872.96
9948986440 11/10/2023 Phone Service from 10/11/23-12/10/23 Acct #642072690-00001
$4,559.73
149799 12/07/2023 Open Accounts Payable VICTORVILLE MOTORS $1,647.00 Invoice Date Description Amount
700540 10/02/2023 Vehicle Maintenance $1,647.00
149800 12/07/2023 Open Accounts Payable WILLDAN FINANCIAL SERVICES $11,212.26 Invoice Date Description Amount
010-56325 12/06/2023 Water & Sewer Charges District Fee - FY 23/24 $3,267.64 010-56324 12/06/2023 Landscaping & Street-Lighting District Administration - FY 23/24
$4,412.52
010-56323 12/06/2023 Community Facilities Dist. Fees - FY 23/24 $3,532.10 user: Anna Mosqueda AP Pages: 21 of 23 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 244
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
149801 12/07/2023 Open Accounts Payable WILLIAMS, CHARLES $295.08 Invoice Date Description Amount
12012023 12/01/2023 PERS Healthcare Charge $295.08
149802 12/07/2023 Open Accounts Payable XYLEM WATER SOLUTIONS $21,919.51 Invoice Date Description Amount
3556C97253 10/27/2023 WWTP - Parts & Supplies for Maintenance $21,919.51 149803 12/07/2023 Open Utility Management
Refund
ATKINS, JESSIE $186.80
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 00018245-002 DEPOSIT REFUND FOR

CLOSED ACCOUNT
12/06/2023 MISC
149804 12/07/2023 Open Utility Management
Refund

BECERRA ALBUREZ, BRYAN

JONATAN
$67.59
Account Type Account Number Description Transaction Date Transaction Type R1NG 00001161-002 DEPOSIT REFUND FOR

CLOSED ACCOUNT
12/06/2023 MISC
149805 12/07/2023 Open Utility Management
Refund
OGANESYAN, HAMLET $189.69
Account Type Account Number Description Transaction Date Transaction Type RESIDENTIAL 40014162-003 DEPOSIT REFUND FOR

INACTIVE ACCOUNT
11/30/2023 MISC
149806 12/07/2023 Open Utility Management
Refund
PALENCIA, ANTONIO $286.13
Account Type Account Number Description Transaction Date Transaction Type R1NG 11013485-006 DEPOSIT REFUND FOR

CLOSED ACCT
12/06/2023 MISC
Type Check Totals: 208 Transactions $3,030,262.63
04000013-01 - CITY OF ADELANTO GENERAL CHKG Totals
Checks Status Count Transaction Amount Reconciled Amount Open 208 $3,030,262.63 $0.00
Reconciled 0 $0.00 $0.00
Voided 0 $0.00 $0.00
Stopped 0 $0.00 $0.00
Total 208 $3,030,262.63 $0.00
All Status Count Transaction Amount Reconciled Amount
Open 208 $3,030,262.63 $0.00
Reconciled 0 $0.00 $0.00
Voided 0 $0.00 $0.00
Stopped 0 $0.00 $0.00
user: Anna Mosqueda AP Pages: 22 of 23 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 245
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
Total 208 $3,030,262.63 $0.00
Grand Totals:

Checks Status Count Transaction Amount Reconciled Amount Open 208 $3,030,262.63 $0.00
Reconciled 0 $0.00 $0.00
Voided 0 $0.00 $0.00
Stopped 0 $0.00 $0.00
Total 208 $3,030,262.63 $0.00
All Status Count Transaction Amount Reconciled Amount
Open 208 $3,030,262.63 $0.00
Reconciled 0 $0.00 $0.00
Voided 0 $0.00 $0.00
Stopped 0 $0.00 $0.00
Total 208 $3,030,262.63 $0.00
user: Anna Mosqueda AP Pages: 23 of 23 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 246
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
04000013-01 - CITY OF ADELANTO GENERAL CHKG
EFT
1984 10/03/2023 Open Accounts Payable MERCHANT SERVICES $14,711.51 Invoice Date Description Amount
09302023 5451 09/30/2023 Credit Card Processing Service Fees $14,711.51 1985 11/02/2023 Open Accounts Payable MERCHANT SERVICES $9,226.84 Invoice Date Description Amount
10312023 5451 10/31/2023 Credit Card Processing Service Fees $9,226.84 1986 10/12/2023 Open Accounts Payable SOUTHWEST GAS CORPORATION $138.86 Invoice Date Description Amount
4500-09262023 09/26/2023 Consolidated SWG Bill - 09/26/2023 $138.86 1987 11/13/2023 Open Accounts Payable SOUTHWEST GAS CORPORATION $147.56 Invoice Date Description Amount
4500-10272023 10/27/2023 Consolidated SWG Bill - 10/27/2023 $147.56 1988 07/01/2022 Open Accounts Payable METLIFE $5,104.72 Invoice Date Description Amount
Metlife 2022July 07/01/2022 MetLife Allocation Billing Period 7/1/22 to 7/31/22 $5,104.72 1989 08/01/2022 Open Accounts Payable METLIFE $4,825.23 Invoice Date Description Amount
Metlife 2022 Aug 08/01/2022 MetLife Allocation Billing 7/1/22 to 7/31/22 $4,825.23 1990 09/01/2022 Open Accounts Payable METLIFE $4,906.79 Invoice Date Description Amount
Metlife 2022 Sep 09/01/2022 MetLife Allocation Billing 9/1/22 to 9/30/22 $4,906.79 1991 10/03/2022 Open Accounts Payable METLIFE $4,106.47 Invoice Date Description Amount
Metlife 2022 Oct 10/03/2022 MetLife Allocation Billing 10/1/22 to 10/31/22 $4,106.47 1992 11/01/2022 Open Accounts Payable METLIFE $4,515.94 Invoice Date Description Amount
Metlife 2022 Nov 11/01/2022 MetLife Allocation Billing 11/1/22 to 11/30/22 $4,515.94 1993 12/01/2022 Open Accounts Payable METLIFE $4,515.94 Invoice Date Description Amount
Metlife 2022 Dec 12/01/2022 MetLife Allocation Billing 12/1/22 to 12/31/22 $4,515.94 1994 01/03/2023 Open Accounts Payable METLIFE $4,356.00 Invoice Date Description Amount
Metlife 2023 Jan 01/03/2023 MetLife Allocation Billing 1/1/23 to 1/31/23 $4,356.00 1995 02/01/2023 Open Accounts Payable METLIFE $4,099.33 Invoice Date Description Amount
Metlife 2023 Feb 02/01/2023 MetLife Allocation Billing 2/1/23 to 2/28/23 $4,099.33 1996 03/01/2023 Open Accounts Payable METLIFE $4,572.38 Invoice Date Description Amount
Metlife 2023 Mar 03/01/2023 MetLife Allocation Billing 3/1/23 to 3/31/23 $4,572.38 1997 04/14/2023 Open Accounts Payable METLIFE $4,279.59 Invoice Date Description Amount
Metlife 2023 Apr 04/14/2023 MetLife Allocation Billing 4/1/23 to 4/30/23 $4,279.59 user: Anna Mosqueda AP Pages: 1 of 3 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 247
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
1998 05/15/2023 Open Accounts Payable METLIFE $4,280.15 Invoice Date Description Amount
Metlife 2023 May 05/01/2023 MetLife Allocation Billing 5/1/23 to 5/31/23 $4,280.15 1999 06/10/2023 Open Accounts Payable METLIFE $4,280.15 Invoice Date Description Amount
Metlife Jun 06/01/2023 MetLife Allocation Billing 6/1/23 to 6/30/23 $4,280.15 2000 09/13/2023 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$4,540.58
Invoice Date Description Amount
100000017229689 09/13/2023 CALPERS CURRENT CONTRIB PR of 09/14/2023 $4,540.58 2001 09/13/2023 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$8,283.52
Invoice Date Description Amount
100000017229729 09/13/2023 CALPERS CURRENT CONTRIB PR of 09/14/2023 $8,283.52 2002 09/28/2023 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$4,540.58
Invoice Date Description Amount
100000017229709 09/28/2023 CALPERS CURRENT CONTRIB PR of 09/28/2023 $4,540.58 2003 09/28/2023 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$8,359.75
Invoice Date Description Amount
100000017229749 09/28/2023 CALPERS CURRENT CONTRIB PR of 09/28/2023 $8,359.75 2004 10/11/2023 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$1.00
Invoice Date Description Amount
100000017289191 10/11/2023 CALPERS CURRENT CONTRIB PR of 10/12/2023 $1.00 2005 10/11/2023 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$3,946.24
Invoice Date Description Amount
100000017289243 10/11/2023 CALPERS CURRENT CONTRIB PR of 10/12/2023 $3,946.24 2006 10/26/2023 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$1.16
Invoice Date Description Amount
100000017289216 10/26/2023 CALPERS CURRENT CONTRIB PR of 10/26/2023 $1.16 2007 10/26/2023 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$7,367.88
Invoice Date Description Amount
100000017289260 10/26/2023 CALPERS CURRENT CONTRIB PR of 10/26/2023 $7,367.88 2008 11/08/2023 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$7,176.62
Invoice Date Description Amount
100000017320765 11/08/2023 CALPERS CURRENT CONTRIB PR of 11/08/23 $7,176.62 2009 11/08/2023 Open Accounts Payable CalPERS-PUBLIC EMPLOYEES

RETIREMENT SYSTEM
$0.58
Invoice Date Description Amount
100000017320725 11/08/2023 CALPERS CURRENT CONTRIB PR of 11/08/23 $0.58 user: Anna Mosqueda AP Pages: 2 of 3 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 248
Number Date Status Void Reason
Reconciled/
Voided Date Source Payee Name
Transaction
Amount
Reconciled
Amount Difference
Type EFT Totals: 26 Transactions $122,285.37
04000013-01 - CITY OF ADELANTO GENERAL CHKG Totals
EFTs Status Count Transaction Amount Reconciled Amount
Open 26 $122,285.37 $0.00
Reconciled 0 $0.00 $0.00
Voided 0 $0.00 $0.00
Total 26 $122,285.37 $0.00
All Status Count Transaction Amount Reconciled Amount
Open 26 $122,285.37 $0.00
Reconciled 0 $0.00 $0.00
Voided 0 $0.00 $0.00
Stopped 0 $0.00 $0.00
Total 26 $122,285.37 $0.00
Grand Totals:

EFTs Status Count Transaction Amount Reconciled Amount
Open 26 $122,285.37 $0.00
Reconciled 0 $0.00 $0.00
Voided 0 $0.00 $0.00
Total 26 $122,285.37 $0.00
All Status Count Transaction Amount Reconciled Amount
Open 26 $122,285.37 $0.00
Reconciled 0 $0.00 $0.00
Voided 0 $0.00 $0.00
Stopped 0 $0.00 $0.00
Total 26 $122,285.37 $0.00
user: Anna Mosqueda AP Pages: 3 of 3 Thursday, December 7, 2023 Payment Register
City of Adelanto
From Payment Date: 11/29/2000 - To Payment Date: 12/7/2023 249

ADELANTO PUBLIC UTILITY AUTHORITY
DATE: 12/13/23
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 – November 2023
250
Adelanto Water System
Monthly Asset Management Report
prepared for the City of Adelanto, California
251
Mr. Jessie Flores
City Manager, City of Adelanto
11600 Air Expressway
Adelanto, CA 92301
RE: November 2023 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 Saba Engineer, Contract City Engineer, IE
17520 Newhope Street, Suite 180 Fountain Valley, CA 92708 | Office: 714.352.7750 | Fax: 714.352.7765 | www.percwater.com 252
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
253
Section A
CIP Report
254
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 Currently in the first phase
of the project
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 Held Kickoff meeting
255
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
Water
Treatment
Plant Tank
Replacement
Finished water tank
and Raw water tank
are deteriorating
Both tank need to be torn
down and replaced
$1,500,000 Need to develop a
strategic plan
Fe/Mn
Treatment
Plant
Fluoride Treatment
Treatment to reduce fluoride
to meet state standards;
increase water production
$275,000 Need to develop RFP
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.
256
Section B
Executive Summary
257
Section B Executive Summary
Adelanto Water System Monthly Asset Management Report
Executive Summary
This month, the Adelanto Water System treated 33.779 million 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 29.359 million gallons.

Additionally, 40.259 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)

33.779 MG
Intertie Water Accepted 40.259 MG
Total Water Produced –
Potable from ALL sources
103.397 MG
Nontreated Potable Water 29.359MG
Well 8a – Non Potable 0 MG
Potable Wells in Service 6
Reservoirs in Service 8
Compliance Sampling
Monthly Averages (mg/l)
Fluoride 0.44
Arsenic ND
Iron ND
Manganese ND
258
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
Meter Changeout 9
Backflow Letters Sent 15
City Backflows Tested 9
City Backflows Repaired 4
After Hours Calls 5
Power/Comm 0
Security 1
Treatment/Wells/Booster 0
Mainline leaks 1
Service line leaks 3
Customer side leaks 2
Fire Hydrants Damaged 0
Fire Hydrants Repaired 3
Fire Hydrants Flushed 14
Dig Alert/811 285
Tract Meter Sets 10
Angle stop repair 5
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 the total completed customer service work orders completed by PERC Water staff.

Completed work order total for June: 233
For inquiries regarding specific work orders, please contact Daniel Best at (760) 518‐1606. 259
Section C
Iron & Manganese Report
260
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 33.779 million 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 switchgear is not to code and needs to be replaced. 261
City of Adelanto Adelanto Iron and Manganese Filtration Plant System Number 3610001
Operated by: PERC Water
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)
11/1/2023 Online 0.10 0.10 2.2011/2/2023 Online 0.08 0.12 1.6611/3/2023 Online 0.03 0.15 1.5911/4/2023 Online 0.05 0.08 1.4211/5/2023 Online 0.22 0.61 1.8411/6/2023 Online 0.16 0.21 2.0011/7/2023 Online 0.13 0.19 1.38 ND ND Absent <111/8/2023 Online 0.11 0.23 1.5411/9/2023 Online 0.10 0.30 1.48 11/10/2023 Online 0.08 0.45 1.5111/11/2023 Online 0.03 0.25 1.5111/12/2023 Online 0.03 0.10 1.5911/13/2023 Online 0.04 0.17 1.5011/14/2023 Online 0.05 0.17 1.58 ND ND Absent <111/15/2023 Online 0.08 0.41 1.3211/16/2023 Online 0.04 0.31 1.3611/17/2023 Online 0.04 0.23 1.2511/18/2023 Online 0.03 0.26 1.2111/19/2023 Online 0.04 0.83 1.0911/20/2023 Online 0.06 0.20 1.34 ND ND Absent <111/21/2023 Online 0.05 0.24 1.5411/22/2023 Online 0.05 0.13 1.5211/23/2023 Online 0.04 0.20 1.5211/24/2023 Online 0.06 0.15 1.6511/25/2023 Online 0.08 0.21 1.4111/26/2023 Online 0.03 0.25 1.5311/27/2023 Online 0.07 0.22 1.6711/28/2023 Online 0.05 0.17 0.82 ND ND Absent <111/29/2023 Online 0.01 0.19 1.5511/30/2023 Online 0.07 0.26 1.45 Filter Effluent (3610001‐021)
Notes
262
City of Adelanto Adelanto Iron and Manganese Filtration Plant System Number 3610001
Operated by: PERC Water
361001‐016 7‐Nov‐23 Online ND 58 Absent 260
361001‐021 7‐Nov‐23 Online 170 ND Absent 2
361001‐013 7‐Nov‐23 OFFLINE Absent Offline
361001‐022 7‐Nov‐23 Online ND 810 Absent <1
Total Coliforms
(P or A) HPC Comments Primary Station Code Date Status (Online/Offline) Iron, ug/L Manganese, ug/L 263
Section D
Distribution System Report
264
State of California -- State Water Resources Control Board Division of Drinking Water Programs Water System Name: City of Adelanto System N 360001 Month/Year: Nov-23 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 0 674,000 0.52 350,480 0 0.00 0 2,374,332 0.39 925,989 1,276,469 3,048,332 0.4192 0 0.00 0 649,000 0.52 337,480 0 0.00 0 1,475,936 0.39 575,615 913,095 2,124,936 0.4303 0 0.00 0 745,000 0.52 387,400 0 0.00 0 2,156,150 0.39 840,898 1,228,298 2,901,150 0.4234 0 0.00 0 640,000 0.52 332,800 0 0.00 0 1,475,936 0.39 575,615 908,415 2,115,936 0.4295 0 0.00 0 511,000 0.52 265,720 0 0.00 0 924,064 0.39 360,385 626,105 1,435,064 0.4366 0 0.00 0 743,000 0.52 386,360 0 0.00 0 872,727 0.39 340,364 726,724 1,615,727 0.4507 0 0.00 0 661,000 0.52 343,720 0 0.00 0 66,096,257 0.39 25,777,540 26,121,260 66,757,257 0.391 0.438 0 0.00 0 704,000 0.52 366,080 0 0.00 0 5,724,064 0.39 2,232,385 2,598,465 6,428,064 0.4049 0 0.00 0 690,000 0.52 358,800 0 0.00 0 2,168,984 0.39 845,904 1,204,704 2,858,984 0.421 10 0 0.00 0 809,000 0.52 420,680 0 0.00 0 2,258,824 0.39 880,941 1,301,621 3,067,824 0.42411 0 0.00 0 641,000 0.52 333,320 0 0.00 0 5,416,043 0.39 2,112,257 2,445,577 6,057,043 0.40412 0 0.00 0 608,000 0.52 316,160 0 0.00 0 1,424,599 0.39 555,594 871,754 2,032,599 0.42913 0 0.00 0 725,000 0.52 377,000 0 0.00 0 1,809,626 0.39 600,642 977,642 2,534,626 0.38614 0 0.00 0 676,000 0.52 351,520 0 0.00 0 1,540,107 0.39 840,898 1,192,418 2,216,107 0.538 0.3615 0 0.00 0 664,000 0.52 345,280 0 0.00 0 2,156,150 0.39 915,979 1,261,259 2,820,150 0.44716 0 0.00 0 731,000 0.52 380,120 0 0.00 0 2,348,663 0.39 895,957 1,276,077 3,079,663 0.41417 0 0.00 0 737,000 0.52 383,240 0 0.00 0 2,297,326 0.39 670,717 1,053,957 3,034,326 0.34718 0 0.00 0 543,000 0.52 282,360 0 0.00 0 1,719,786 0.39 14,045,005 14,327,365 2,262,786 6.33219 0 0.00 0 729,000 0.52 379,080 0 0.00 0 36,012,834 0.39 770,824 1,149,904 36,741,834 0.03120 0 0.00 0 685,000 0.52 356,200 0 0.00 0 1,976,471 0.39 4,705,027 5,061,227 2,661,471 1.902 0.4321 0 0.00 0 674,000 0.52 350,480 0 0.00 0 12,064,171 0.39 920,984 1,271,464 12,738,171 0.10022 0 0.00 0 766,000 0.52 398,320 0 0.00 0 2,361,497 0.39 920,984 1,319,304 3,127,497 0.42223 0 0.00 0 652,000 0.52 339,040 0 0.00 0 5,582,888 0.39 2,177,326 2,516,366 6,234,888 0.40424 0 0.00 0 0 0.52 0 0 0.00 0 2,258,824 0.39 880,941 880,941 2,258,824 0.39025 0 0.00 0 689,000 0.52 358,280 0 0.00 0 2,053,476 0.39 800,856 1,159,136 2,742,476 0.42326 0 0.00 0 582,000 0.52 302,640 0 0.00 0 5,980,749 0.39 2,332,492 2,635,132 6,562,749 0.40227 0 0.00 0 657,000 0.52 341,640 0 0.00 0 5,428,877 0.39 2,117,262 2,458,902 6,085,877 0.40428 0 0.00 0 690,000 0.52 358,800 0 0.00 0 1,937,968 0.39 755,807 1,114,607 2,627,968 0.424 0.4229 0 0.00 0 724,000 0.52 376,480 0 0.00 0 27,195,722 0.39 10,606,332 10,982,812 27,919,722 0.00030 0 0.00 0 0 0.52 0 0 0.00 0 28,992,513 0.39 11,307,080 11,307,080 28,992,513 0.000 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 )
265
State of California -- State Water Resources Control Board Division of Drinking Water Programs Water System Name: City of Adelanto System No.: 360001 Month/Year: Nov-23 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 0 674,000 0.00 0 0 0.00 0 2,374,332 0.00 0 0 3,048,332 0.0002 0 0.00 0 649,000 0.00 0 0 0.00 0 1,475,936 0.00 0 0 2,124,936 0.0003 0 0.00 0 745,000 0.00 0 0 0.00 0 2,156,150 0.00 0 0 2,901,150 0.0004 0 0.00 0 640,000 0.00 0 0 0.00 0 1,475,936 0.00 0 0 2,115,936 0.0005 0 0.00 0 511,000 0.00 0 0 0.00 0 924,064 0.00 0 0 1,435,064 0.0006 0 0.00 0 743,000 0.00 0 0 0.00 0 872,727 0.00 0 0 1,615,727 0.0007 0 0.00 0 661,000 0.00 0 0 0.00 0 66,096,257 0.00 0 0 66,757,257 0.000 ND8 0 0.00 0 704,000 0.00 0 0 0.00 0 5,724,064 0.00 0 0 6,428,064 0.0009 0 0.00 0 690,000 0.00 0 0 0.00 0 2,168,984 0.00 0 0 2,858,984 0.000 10 0 0.00 0 809,000 0.00 0 0 0.00 0 2,258,824 0.00 0 0 3,067,824 0.00011 0 0.00 0 641,000 0.00 0 0 0.00 0 5,416,043 0.00 0 0 6,057,043 0.00012 0 0.00 0 608,000 0.00 0 0 0.00 0 1,424,599 0.00 0 0 2,032,599 0.00013 0 0.00 0 725,000 0.00 0 0 0.00 0 1,809,626 0.00 0 0 2,534,626 0.00014 0 0.00 0 676,000 0.00 0 0 0.00 0 1,540,107 0.00 0 0 2,216,107 0.000 ND15 0 0.00 0 664,000 0.00 0 0 0.00 0 2,156,150 0.00 0 0 2,820,150 0.00016 0 0.00 0 731,000 0.00 0 0 0.00 0 2,348,663 0.00 0 0 3,079,663 0.00017 0 0.00 0 737,000 0.00 0 0 0.00 0 2,297,326 0.00 0 0 3,034,326 0.00018 0 0.00 0 543,000 0.00 0 0 0.00 0 1,719,786 0.00 0 0 2,262,786 0.00019 0 0.00 0 729,000 0.00 0 0 0.00 0 36,012,834 0.00 0 0 36,741,834 0.00020 0 0.00 0 685,000 0.00 0 0 0.00 0 1,976,471 0.00 0 0 2,661,471 0.000 ND21 0 0.00 0 674,000 0.00 0 0 0.00 0 12,064,171 0.00 0 0 12,738,171 0.00022 0 0.00 0 766,000 0.00 0 0 0.00 0 2,361,497 0.00 0 0 3,127,497 0.00023 0 0.00 0 652,000 0.00 0 0 0.00 0 5,582,888 0.00 0 0 6,234,888 0.00024 0 0.00 0 0 0.00 0 0 0.00 0 2,258,824 0.00 0 0 2,258,824 0.00025 0 0.00 0 689,000 0.00 0 0 0.00 0 2,053,476 0.00 0 0 2,742,476 0.00026 0 0.00 0 582,000 0.00 0 0 0.00 0 5,980,749 0.00 0 0 6,562,749 0.00027 0 0.00 0 657,000 0.00 0 0 0.00 0 5,428,877 0.00 0 0 6,085,877 0.000 ND28 0 0.00 0 690,000 0.00 0 0 0.00 0 1,937,968 0.00 0 0 2,627,968 0.00029 0 0.00 0 724,000 0.00 0 0 0.00 0 27,195,722 0.00 0 0 27,919,722 0.00030 0 0.00 0 0 0.00 0 0 0.00 0 28,992,513 0.00 0 0 28,992,513 0.000 ND = Non DetectBlank Cell = No Sample

Lab Result
(mg/L) @
FRONT
PUMP
HOUSE
M  N
( mg/L )
266
State of California -- State Water Resources Control Board Division of Drinking Water Programs Water System Name: City of Adelanto System No.: 360001 Month/Year: Nov-23 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 0 674,000 0.00 0 0 0.00 0 2,374,332 0.00 0 0 3,048,332 0.0002 0 0.00 0 649,000 0.00 0 0 0.00 0 1,475,936 0.00 0 0 2,124,936 0.0003 0 0.00 0 745,000 0.00 0 0 0.00 0 2,156,150 0.00 0 0 2,901,150 0.0004 0 0.00 0 640,000 0.00 0 0 0.00 0 1,475,936 0.00 0 0 2,115,936 0.0005 0 0.00 0 511,000 0.00 0 0 0.00 0 924,064 0.00 0 0 1,435,064 0.0006 0 0.00 0 743,000 0.00 0 0 0.00 0 872,727 0.00 0 0 1,615,727 0.0007 0 0.00 0 661,000 0.00 0 0 0.00 0 66,096,257 0.00 0 0 66,757,257 0.000 ND8 0 0.00 0 704,000 0.00 0 0 0.00 0 5,724,064 0.00 0 0 6,428,064 0.0009 0 0.00 0 690,000 0.00 0 0 0.00 0 2,168,984 0.00 0 0 2,858,984 0.000 10 0 0.00 0 809,000 0.00 0 0 0.00 0 2,258,824 0.00 0 0 3,067,824 0.00011 0 0.00 0 641,000 0.00 0 0 0.00 0 5,416,043 0.00 0 0 6,057,043 0.00012 0 0.00 0 608,000 0.00 0 0 0.00 0 1,424,599 0.00 0 0 2,032,599 0.00013 0 0.00 0 725,000 0.00 0 0 0.00 0 1,809,626 0.00 0 0 2,534,626 0.00014 0 0.00 0 676,000 0.00 0 0 0.00 0 1,540,107 0.00 0 0 2,216,107 0.000 ND15 0 0.00 0 664,000 0.00 0 0 0.00 0 2,156,150 0.00 0 0 2,820,150 0.00016 0 0.00 0 731,000 0.00 0 0 0.00 0 2,348,663 0.00 0 0 3,079,663 0.00017 0 0.00 0 737,000 0.00 0 0 0.00 0 2,297,326 0.00 0 0 3,034,326 0.00018 0 0.00 0 543,000 0.00 0 0 0.00 0 1,719,786 0.00 0 0 2,262,786 0.00019 0 0.00 0 729,000 0.00 0 0 0.00 0 36,012,834 0.00 0 0 36,741,834 0.00020 0 0.00 0 685,000 0.00 0 0 0.00 0 1,976,471 0.00 0 0 2,661,471 0.000 ND21 0 0.00 0 674,000 0.00 0 0 0.00 0 12,064,171 0.00 0 0 12,738,171 0.00022 0 0.00 0 766,000 0.00 0 0 0.00 0 2,361,497 0.00 0 0 3,127,497 0.00023 0 0.00 0 652,000 0.00 0 0 0.00 0 5,582,888 0.00 0 0 6,234,888 0.00024 0 0.00 0 0 0.00 0 0 0.00 0 2,258,824 0.00 0 0 2,258,824 0.00025 0 0.00 0 689,000 0.00 0 0 0.00 0 2,053,476 0.00 0 0 2,742,476 0.00026 0 0.00 0 582,000 0.00 0 0 0.00 0 5,980,749 0.00 0 0 6,562,749 0.00027 0 0.00 0 657,000 0.00 0 0 0.00 0 5,428,877 0.00 0 0 6,085,877 0.00028 0 0.00 0 690,000 0.00 0 0 0.00 0 1,937,968 0.00 0 0 2,627,968 0.000 ND29 0 0.00 0 724,000 0.00 0 0 0.00 0 27,195,722 0.00 0 0 27,919,722 0.00030 0 0.00 0 0 0.00 0 0 0.00 0 28,992,513 0.00 0 0 28,992,513 0.000 ND = Non DetectBlank Cell = No Sample

Lab Result
(mg/L) @
FRONT
PUMP
HOUSE
M  N
( mg/L )
267
State of California -- State Water Resources Control Board Division of Drinking Water Programs Water System Name: City of Adelanto System No.: 360001 Month/Year: Nov-23 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 0 674,000 0.03 22,916 0 0.00 0 2,374,332 0.00 0 22,916 3,048,332 0.0082 0 0.00 0 649,000 0.03 22,066 0 0.00 0 1,475,936 0.00 0 22,066 2,124,936 0.0103 0 0.00 0 745,000 0.03 25,330 0 0.00 0 2,156,150 0.00 0 25,330 2,901,150 0.0094 0 0.00 0 640,000 0.03 21,760 0 0.00 0 1,475,936 0.00 0 21,760 2,115,936 0.0105 0 0.00 0 511,000 0.03 17,374 0 0.00 0 924,064 0.00 0 17,374 1,435,064 0.0126 0 0.00 0 743,000 0.03 25,262 0 0.00 0 872,727 0.00 0 25,262 1,615,727 0.0167 0 0.00 0 661,000 0.03 22,474 0 0.00 0 66,096,257 0.00 0 22,474 66,757,257 0.000 ND8 0 0.00 0 704,000 0.03 23,936 0 0.00 0 5,724,064 0.00 0 23,936 6,428,064 0.0049 0 0.00 0 690,000 0.03 23,460 0 0.00 0 2,168,984 0.00 0 23,460 2,858,984 0.008 10 0 0.00 0 809,000 0.03 27,506 0 0.00 0 2,258,824 0.00 0 27,506 3,067,824 0.00911 0 0.00 0 641,000 0.03 21,794 0 0.00 0 5,416,043 0.00 0 21,794 6,057,043 0.00412 0 0.00 0 608,000 0.03 20,672 0 0.00 0 1,424,599 0.00 0 20,672 2,032,599 0.01013 0 0.00 0 725,000 0.03 24,650 0 0.00 0 1,809,626 0.00 0 24,650 2,534,626 0.01014 0 0.00 0 676,000 0.03 22,984 0 0.00 0 1,540,107 0.00 0 22,984 2,216,107 0.010 ND15 0 0.00 0 664,000 0.03 22,576 0 0.00 0 2,156,150 0.00 0 22,576 2,820,150 0.00816 0 0.00 0 731,000 0.03 24,854 0 0.00 0 2,348,663 0.00 0 24,854 3,079,663 0.00817 0 0.00 0 737,000 0.03 25,058 0 0.00 0 2,297,326 0.00 0 25,058 3,034,326 0.00818 0 0.00 0 543,000 0.03 18,462 0 0.00 0 1,719,786 0.00 0 18,462 2,262,786 0.00819 0 0.00 0 729,000 0.03 24,786 0 0.00 0 36,012,834 0.00 0 24,786 36,741,834 0.00120 0 0.00 0 685,000 0.03 23,290 0 0.00 0 1,976,471 0.00 0 23,290 2,661,471 0.009 ND21 0 0.00 0 674,000 0.03 22,916 0 0.00 0 12,064,171 0.00 0 22,916 12,738,171 0.00222 0 0.00 0 766,000 0.03 26,044 0 0.00 0 2,361,497 0.00 0 26,044 3,127,497 0.00823 0 0.00 0 652,000 0.03 22,168 0 0.00 0 5,582,888 0.00 0 22,168 6,234,888 0.00424 0 0.00 0 0 0.03 0 0 0.00 0 2,258,824 0.00 0 0 2,258,824 0.00025 0 0.00 0 689,000 0.03 23,426 0 0.00 0 2,053,476 0.00 0 23,426 2,742,476 0.00926 0 0.00 0 582,000 0.03 19,788 0 0.00 0 5,980,749 0.00 0 19,788 6,562,749 0.00327 0 0.00 0 657,000 0.03 22,338 0 0.00 0 5,428,877 0.00 0 22,338 6,085,877 0.004 ND28 0 0.00 0 690,000 0.03 23,460 0 0.00 0 1,937,968 0.00 0 23,460 2,627,968 0.00929 0 0.00 0 724,000 0.03 24,616 0 0.00 0 27,195,722 0.00 0 24,616 27,919,722 0.00030 0 0.00 0 0 0.03 0 0 0.00 0 28,992,513 0.00 0 0 28,992,513 0.000 ND = Non Detect
Blank Cell = No Sample

Lab Result
(mg/L) @
FRONT
PUMP
HOUSE
M  N
( mg/L )
268
State of California -- State Water Resources Control Board Division of Drinking Water Programs

IN (K) GALLONS
Nov‐23
Well 4 Well 14A Well 5A MONTHLY RESULTS
1-Nov-23 0 674 0 0 0 2374 WELL 4 ug/l mg/l INACTIVE2-Nov-23 0 649 0 0 0 1476 FLUORIDE INACTIVE3-Nov-23 0 745 0 0 0 2156 ARSENIC INACTIVE4-Nov-23 0 640 0 0 0 1476 IRON INACTIVE5-Nov-23 0 511 0 0 0 924 MN INACTIVE6-Nov-23 0 743 0 0 0 8737-Nov-23 0 661 0 64171 0 19258-Nov-23 0 704 0 3337 0 2387 WELL 14A ug/l mg/l9-Nov-23 0 690 0 0 0 2169 FLUORIDE 0.52 10-Nov-23 0 809 0 0 0 2259 ARSENIC 0 011-Nov-23 0 641 0 3337 0 2079 IRON 0 012-Nov-23 0 608 0 0 0 1425 MN 34 0.03413-Nov-23 0 725 0 0 0 181014-Nov-23 0 676 0 0 0 154015-Nov-23 0 664 0 0 0 2156 WELL 5a ug/l mg/l INACTIVE16-Nov-23 0 731 0 0 0 2349 FLUORIDE INACTIVE17-Nov-23 0 737 0 0 0 2297 ARSENIC INACTIVE18-Nov-23 0 543 0 0 0 1720 IRON INACTIVE19-Nov-23 0 729 0 34396 0 1617 MN INACTIVE20-Nov-23 0 685 0 0 0 197621-Nov-23 0 674 0 10396 0 166822-Nov-23 0 766 0 0 0 2361 T PLANT EF ug/l mg/l23-Nov-23 0 652 0 3594 0 1989 FLUORIDE 0.3924-Nov-23 00 0 0 0 2259 ARSENIC 0 025-Nov-23 0 689 0 0 0 2053 IRON 0 026-Nov-23 0 582 0 3979 0 2002 MN 0 027-Nov-23 0 657 0 3850 0 157928-Nov-23 0 690 0 0 0 193829-Nov-23 0 724 0 25412 0 178430-Nov-23 00 0 27209 0 1784 Teatment Plant Effluent
Booster 1 Booster 2 Booster 3
269
Section E
Completed Work Orders
270
Work Order Number Type Completed Date
2023‐00001189 POSS DEAD MTR 11/30/2023
2023‐00001190 POSS DEAD MTR 11/30/2023
2023‐00001228 POSS DEAD MTR 11/30/2023
2023‐00001229 POSS DEAD MTR 11/30/2023
2023‐00001252 POSS DEAD MTR 11/30/2023
2023‐00001254 POSS DEAD MTR 11/30/2023
2023‐00001257 POSS DEAD MTR 11/30/2023
2023‐00001262 POSS DEAD MTR 11/30/2023
2023‐00001263 POSS DEAD MTR 11/30/2023
2023‐00001447 POSS DEAD MTR 11/30/2023
2023‐00001448 POSS DEAD MTR 11/30/2023
2023‐00001449 POSS DEAD MTR 11/30/2023
2023‐00001450 POSS DEAD MTR 11/30/2023
2023‐00001451 POSS DEAD MTR 11/30/2023
2023‐00001452 POSS DEAD MTR 11/30/2023
2023‐00001453 POSS DEAD MTR 11/30/2023
2023‐00001456 POSS DEAD MTR 11/30/2023
2023‐00001457 POSS DEAD MTR 11/30/2023
2023‐00001460 POSS DEAD MTR 11/30/2023
2023‐00001463 POSS DEAD MTR 11/30/2023
2023‐00001476 POSS DEAD MTR 11/30/2023
2023‐00001515 POSS DEAD MTR 11/30/2023
2023‐00001535 POSS DEAD MTR 11/30/2023
2023‐00001536 POSS DEAD MTR 11/30/2023
2023‐00001542 POSS DEAD MTR 11/30/2023
2023‐00001569 POSS DEAD MTR 11/30/2023
2023‐00001637 POSS DEAD MTR 11/30/2023
2023‐00001647 POSS DEAD MTR 11/30/2023
2023‐00001653 POSS DEAD MTR 11/30/2023
2023‐00001726 POSS DEAD MTR 11/30/2023
2023‐00001799 POSS DEAD MTR 11/30/2023
2023‐00001908 POSS DEAD MTR 11/30/2023
2023‐00001924 POSS DEAD MTR 11/30/2023
2023‐00002061 ANGLE STOP RPR 11/01/2023
2023‐00002129 POSS DEAD MTR 11/30/2023
2023‐00002130 POSS DEAD MTR 11/30/2023
2023‐00002159 POSS DEAD MTR 11/30/2023
2023‐00002281 POSS DEAD MTR 11/30/2023
2023‐00002295 POSS DEAD MTR 11/30/2023
2023‐00002296 POSS DEAD MTR 11/30/2023
2023‐00002297 POSS DEAD MTR 11/30/2023
2023‐00002298 POSS DEAD MTR 11/30/2023
2023‐00002299 POSS DEAD MTR 11/30/2023
2023‐00002300 POSS DEAD MTR 11/30/2023
2023‐00002313 POSS DEAD MTR 11/30/2023
2023‐00002314 POSS DEAD MTR 11/30/2023
271
2023‐00002315 POSS DEAD MTR 11/30/2023
2023‐00002316 POSS DEAD MTR 11/30/2023
2023‐00002317 POSS DEAD MTR 11/30/2023
2023‐00002319 POSS DEAD MTR 11/30/2023
2023‐00002320 POSS DEAD MTR 11/30/2023
2023‐00002321 POSS DEAD MTR 11/30/2023
2023‐00002322 POSS DEAD MTR 11/30/2023
2023‐00002323 POSS DEAD MTR 11/30/2023
2023‐00002324 POSS DEAD MTR 11/30/2023
2023‐00002325 POSS DEAD MTR 11/30/2023
2023‐00002326 POSS DEAD MTR 11/30/2023
2023‐00002327 POSS DEAD MTR 11/30/2023
2023‐00002328 POSS DEAD MTR 11/30/2023
2023‐00002329 POSS DEAD MTR 11/30/2023
2023‐00002330 POSS DEAD MTR 11/30/2023
2023‐00002331 POSS DEAD MTR 11/30/2023
2023‐00002332 POSS DEAD MTR 11/30/2023
2023‐00002333 POSS DEAD MTR 11/30/2023
2023‐00002334 POSS DEAD MTR 11/30/2023
2023‐00002335 POSS DEAD MTR 11/30/2023
2023‐00002341 POSS DEAD MTR 11/30/2023
2023‐00002359 POSS DEAD MTR 11/30/2023
2023‐00002361 METER CHANGE OUT 11/01/2023
2023‐00002364 TURN OFF CR 11/06/2023
2023‐00002378 METER CHANGE OUT 11/01/2023
2023‐00002383 TURN OFF CR 11/14/2023
2023‐00002405 ANGLE STOP RPR 11/01/2023
2023‐00002409 TURN OFF CR 11/01/2023
2023‐00002412 TURN OFF CR 11/02/2023
2023‐00002424 READ ONLY ‐ A/T 11/01/2023
2023‐00002425 READ ONLY ‐ A/T 11/01/2023
2023‐00002427 TURN OFF CR 11/08/2023
2023‐00002430 DOOR TAG 11/01/2023
2023‐00002432 LOCK METER 11/07/2023
2023‐00002436 METER CHANGE OUT 11/01/2023
2023‐00002437 METER CHANGE OUT 11/01/2023
2023‐00002438 METER CHANGE OUT 11/01/2023
2023‐00002439 SV RVW CORR‐NR 11/07/2023
2023‐00002440 DOOR TAG 11/01/2023
2023‐00002441 READ ONLY ‐ A/T 11/01/2023
2023‐00002442 DOOR TAG 11/02/2023
2023‐00002443 TURN OFF CR 11/07/2023
2023‐00002444 READ ONLY ‐ A/T 11/01/2023
2023‐00002445 TURN ON FINAL RD 11/01/2023
2023‐00002446 POSS DEAD MTR 11/30/2023
2023‐00002447 POSS DEAD MTR 11/30/2023
2023‐00002448 POSS DEAD MTR 11/15/2023
272
2023‐00002449 READ ONLY ‐ A/T 11/01/2023
2023‐00002450 TURN ON FINAL RD 11/02/2023
2023‐00002451 TURN ON FINAL RD 11/02/2023
2023‐00002452 READ ONLY ‐ A/T 11/02/2023
2023‐00002453 READ ONLY ‐ A/T 11/02/2023
2023‐00002454 TURN OFF CR 11/02/2023
2023‐00002455 READ ONLY ‐ A/T 11/02/2023
2023‐00002456 READ ONLY ‐ A/T 11/02/2023
2023‐00002457 TURN OFF CR 11/06/2023
2023‐00002458 READ ONLY ‐ A/T 11/02/2023
2023‐00002459 POSS DEAD MTR 11/30/2023
2023‐00002460 TURN ON FINAL RD 11/02/2023
2023‐00002461 RECONNECT 11/02/2023
2023‐00002462 TURN OFF CR 11/06/2023
2023‐00002463 TURN ON FINAL RD 11/06/2023
2023‐00002464 TURN OFF CR 11/06/2023
2023‐00002465 TURN OFF CR 11/06/2023
2023‐00002466 TURN ON FINAL RD 11/06/2023
2023‐00002467 READ ONLY ‐ A/T 11/06/2023
2023‐00002468 PULL METER 11/06/2023
2023‐00002469 READ‐CHECK LEAKS 11/06/2023
2023‐00002470 BROWN WTR 11/06/2023
2023‐00002471 TURN OFF CR 11/06/2023
2023‐00002472 READ‐CHECK LEAKS 11/06/2023
2023‐00002473 POSSIBLE LEAK 11/06/2023
2023‐00002474 READ‐CHECK LEAKS 11/06/2023
2023‐00002475 RECONNECT 11/06/2023
2023‐00002476 TURN OFF CR 11/06/2023
2023‐00002477 TURN ON FINAL RD 11/07/2023
2023‐00002478 READ‐CHECK LEAKS 11/07/2023
2023‐00002479 READ‐CHECK LEAKS 11/07/2023
2023‐00002480 RECONNECT 11/07/2023
2023‐00002481 METER CHANGE OUT 11/07/2023
2023‐00002482 DOOR TAG 11/07/2023
2023‐00002483 METER CHANGE OUT 11/07/2023
2023‐00002484 SV RVW CORR‐NR 11/07/2023
2023‐00002485 READ ONLY ‐ A/T 11/07/2023
2023‐00002486 VRFY WTR ON 11/07/2023
2023‐00002487 SV RVW CORR‐NR 11/07/2023
2023‐00002488 READ ONLY ‐ A/T 11/08/2023
2023‐00002489 TURN OFF CR 11/13/2023
2023‐00002490 READ‐CHECK LEAKS 11/08/2023
2023‐00002491 READ‐CHECK LEAKS 11/08/2023
2023‐00002492 TURN ON FINAL RD 11/08/2023
2023‐00002493 READ ONLY ‐ A/T 11/08/2023
2023‐00002494 READ ONLY ‐ A/T 11/08/2023
2023‐00002495 READ ONLY ‐ A/T 11/08/2023
273
2023‐00002497 VERIFY OFF/ WP 11/13/2023
2023‐00002498 TURN ON FINAL RD 11/13/2023
2023‐00002499 TURN OFF CR 11/13/2023
2023‐00002500 TURN ON FINAL RD 11/13/2023
2023‐00002501 TURN ON FINAL RD 11/13/2023
2023‐00002502 TURN OFF CR 11/13/2023
2023‐00002503 TURN OFF CR 11/13/2023
2023‐00002504 TURN ON FINAL RD 11/13/2023
2023‐00002505 READ ONLY ‐ A/T 11/13/2023
2023‐00002506 TURN ON FINAL RD 11/13/2023
2023‐00002507 TURN ON FINAL RD 11/14/2023
2023‐00002508 TURN OFF CR 11/14/2023
2023‐00002509 METER CHANGE OUT 11/07/2023
2023‐00002510 METER CHANGE OUT 11/14/2023
2023‐00002511 READ‐CHECK LEAKS 11/14/2023
2023‐00002512 READ‐CHECK LEAKS 11/14/2023
2023‐00002513 RECONNECT 11/14/2023
2023‐00002517 TURN OFF CR 11/20/2023
2023‐00002518 READ ONLY ‐ A/T 11/15/2023
2023‐00002519 TURN ON FINAL RD 11/15/2023
2023‐00002520 TURN OFF CR 11/30/2023
2023‐00002521 TURN OFF CR 11/15/2023
2023‐00002522 TURN OFF CR 11/15/2023
2023‐00002523 POSS DEAD MTR 11/30/2023
2023‐00002524 NO WTR‐INVES 11/15/2023
2023‐00002525 READ ONLY ‐ A/T 11/15/2023
2023‐00002526 LOCK METER 11/20/2023
2023‐00002527 TURN OFF CR 11/20/2023
2023‐00002528 READ‐CHECK LEAKS 11/16/2023
2023‐00002529 TURN ON FINAL RD 11/16/2023
2023‐00002530 TURN ON FINAL RD 11/16/2023
2023‐00002531 TURN ON FINAL RD 11/16/2023
2023‐00002532 TURN ON FINAL RD 11/16/2023
2023‐00002533 TURN OFF CR 11/16/2023
2023‐00002534 READ ONLY ‐ A/T 11/16/2023
2023‐00002535 READ / METER # 11/16/2023
2023‐00002536 READ ONLY ‐ A/T 11/16/2023
2023‐00002537 TURN OFF CR 11/20/2023
2023‐00002538 READ ONLY ‐ A/T 11/20/2023
2023‐00002539 READ ONLY ‐ A/T 11/20/2023
2023‐00002540 READ ONLY ‐ A/T 11/20/2023
2023‐00002541 PRESSURE CONC‐NR 11/20/2023
2023‐00002542 READ‐CHECK LEAKS 11/21/2023
2023‐00002543 TURN OFF CR 11/27/2023
2023‐00002544 READ ONLY ‐ A/T 11/21/2023
2023‐00002545 RECONNECT 11/21/2023
2023‐00002546 READ / METER # 11/21/2023
274
2023‐00002547 POSSIBLE LEAK 11/23/2023
2023‐00002548 TURN ON FINAL RD 11/21/2023
2023‐00002549 READ ONLY ‐ A/T 11/21/2023
2023‐00002550 READ ONLY ‐ A/T 11/21/2023
2023‐00002551 READ ONLY ‐ A/T 11/21/2023
2023‐00002552 READ ONLY ‐ A/T 11/21/2023
2023‐00002553 READ‐CHECK LEAKS 11/27/2023
2023‐00002554 READ‐CHECK LEAKS 11/27/2023
2023‐00002555 READ‐CHECK LEAKS 11/27/2023
2023‐00002556 READ‐CHECK LEAKS 11/27/2023
2023‐00002557 READ‐CHECK LEAKS 11/27/2023
2023‐00002558 READ‐CHECK LEAKS 11/27/2023
2023‐00002559 READ‐CHECK LEAKS 11/27/2023
2023‐00002560 TURN OFF CR 11/27/2023
2023‐00002561 READ ONLY ‐ A/T 11/27/2023
2023‐00002562 READ ONLY ‐ A/T 11/27/2023
2023‐00002563 READ ONLY ‐ A/T 11/27/2023
2023‐00002564 SV RVW CORR‐NR 11/28/2023
2023‐00002565 TURN ON FINAL RD 11/27/2023
2023‐00002566 TURN ON FINAL RD 11/27/2023
2023‐00002567 POSSIBLE LEAK 11/28/2023
2023‐00002568 READ‐CHECK LEAKS 11/28/2023
2023‐00002569 PULL METER 11/28/2023
2023‐00002570 TURN OFF CR 11/28/2023
2023‐00002571 METER CHANGE OUT 11/28/2023
2023‐00002572 POSSIBLE LEAK 11/28/2023
2023‐00002573 READ ONLY ‐ A/T 11/28/2023
2023‐00002574 TURN OFF CR 11/28/2023
2023‐00002575 RECONNECT 11/28/2023
2023‐00002576 VRFY WTR ON 11/28/2023
2023‐00002577 TURN ON FINAL RD 11/28/2023
2023‐00002578 READ ONLY ‐ A/T 11/29/2023
2023‐00002579 TURN ON 11/29/2023
2023‐00002580 READ ONLY ‐ A/T 11/29/2023
2023‐00002581 BROWN WTR 11/29/2023
2023‐00002582 METER INSTALL 11/29/2023
2023‐00002583 TURN ON FINAL RD 11/29/2023
2023‐00002584 READ / METER # 11/29/2023
2023‐00002585 READ‐CHECK LEAKS 11/29/2023
2023‐00002586 READ‐CHECK LEAKS 11/29/2023
2023‐00002587 READ‐CHECK LEAKS 11/29/2023
2023‐00002588 READ‐CHECK LEAKS 11/29/2023
2023‐00002589 READ / METER # 11/30/2023
2023‐00002592 READ ONLY ‐ A/T 11/30/2023
2023‐00002593 READ ONLY ‐ A/T 11/30/2023
2023‐00002594 METER CHANGE OUT 11/28/2023
275
Section F
Monthly Coliform Report
276
Yes x
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
City of Adelanto
System Number
CA3610001
Sampling Period
Month November Year 2023
Number
Required
Number
Collected
Number Total
Coliform Positives Number E.coli Positives

1. Routine Samples (see note 1) 40 40 0 0

2. Repeat Samples following samples that are Total Coliform Positive and E.coli Negative (see notes 10 and 11) 0 0 0

3. Repeat Samples following Routine Samples that are
Total Coliform Positive and E. coli Positive
(see notes 10 and 11) 0 0 0

4. Treatment Technique (TT)/MCL Violation Computation
for Total Coliform/E. coli Positive Samples
a. Totals (sum of columns) 40 40 0 0
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] = 0 % c. Did the system trigger… a Level 2 Assessment TT? Yes x 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? 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) 0 0

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
Operations Manager
Date
12/1/23
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.
0 277
Section G
Explanation of Terms
and Acronyms
278
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
279

ADELANTO PUBLIC UTILITY AUTHORITY
DATE: 12/13/2023
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 2023 280
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
Angelo Meza
Council Member
Amanda Uptergrove
Council Member
Jessie Flores
City Manager
City of Adelanto/PERC Water Corp.

APUA WWTP
Order No. R6V-2013-0058.

WDID No. 6B369805001.

WDR100026851
281
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 2023 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 2023.

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 Iris Ramos, Regional Director, PERC Water Corporation
282
Adelanto Wastewater Treatment System
Monthly Asset Management Report
October 2023

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 H
CIP update
283
Section A
Executive Summary
284
October 2023 Section A – Executive Summary
Adelanto Wastewater Treatment System
Executive Summary
The Adelanto WWTP received 90 million, 935 thousand gallons of raw sewage and successfully treated 90 million, 935 thousand gallons during the month of October 2023, making the total treated amount of water recycled at the Adelanto WWTP about 10.173 billion gallons (since operating services began in April 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 2.933 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 2.868 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 285
October 2023 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 90.935 MG
Average Daily Flow 2.933 MGD
Maximum Daily Flow 3.005 MG
Minimum Daily Flow 2.856 MG
Maximum Daily Peak 3233 GPM
Minimum Daily Peak 2,598 GPM
Average BOD 203 mg/L
Average TSS 200 mg/L
Average pH 8.35
Average EC 910 umho/cm
Effluent
Average BOD 5 mg/l
Average TSS 2 mg/l
Average Total
Nitrogen 1.7 mg/L
Average TDS 485 mg/L
Average MBAs 0.07 mg/L
Average Dissolved
Oxygen 2.23 mg/L
Average pH 6.87
Average EC
806
umho/cm

MAINTENANCE
In October 2023, all preventive maintenance tasks were carried out:
§ On 10-2-23 HDU onsite to perform repairs to pond 9 sidewall due to tropical Hilary storm.
§ On 10-5-23 calibrated influent pH and EC probes.
§ On 10-11-23 West bar screen compactor coupling failed, ordered replacement, and installed 10-17-23.
§ On 10-17-23 Cat Quinn onsite to perform coolant hose & valve replacement work. § On 10-24-23 Cat Quinn onsite to perform load bank test. § On 10-24-23 Prime systems onsite to work on communications, antenna, and alarms issues.
286
October 2023 Section A – Executive Summary
Adelanto Wastewater Treatment System
§ On 10-26-23 Prime systems back onsite to work on communications, antenna, and alarms issues.
§ On 10-27-23 Solar Co onsite to perform weed abatement around solar panels. § On 10-27-23 received rehabilitated internal recycle pump from Xylem. § On 10-27-23 East bar screen compactor sprocket auger broke, took off line. § 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 2023: 0

POWER FAILURES
There was no power failure for the month of October 2023. 287
October 2023 Section A – Executive Summary
Adelanto Wastewater Treatment System
Wastewater Characteristics (Annually)
Note: Design Capacity for the Adelanto WWTP is as follows for wastewater influent:
300 mg/L (BOD5); 300 mg/L (TSS).
288
October 2023 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. 289
Section B
State Regulatory Report
290
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 10/1/2023 2.951 3,144.35 2.951 4+ Empty 16.00 15.00 16.00 3.14 3.26 10/2/2023 2.856 2,995.36 2.856 4+ Empty 16.00 15.00 16.00 2.73 3.05 10/3/2023 2.883 3,066.08 2.883 4+ Empty 16.00 15.00 16.00 3.12 3.31 10/4/2023 2.962 2,984.18 2.962 4+ Empty 16.00 15.00 16.00 3.16 3.27 10/5/2023 2.968 2,989.93 2.968 4+ Empty 16.00 15.00 16.00 3.12 3.31 10/6/2023 2.927 2,667.29 2.927 4+ Empty 16.00 15.00 16.00 3.11 3.29 10/7/2023 2.927 2,592.31 2.927 4+ Empty 16.00 15.00 16.00 3.34 3.49 10/8/2023 2.923 2,671.89 2.923 4+ Empty 16.00 15.00 16.00 3.05 3.19 10/9/2023 2.923 2,906.23 2.923 4+ Empty 16.00 15.00 16.00 2.98 3.23 10/10/2023 2.926 2,753.11 2.926 4+ Empty 16.00 15.00 16.00 3.12 3.34 10/11/2023 3.005 2,904.50 3.005 4+ Empty 16.00 15.00 16.00 3.11 3.38 10/12/2023 2.964 2,909.04 2.964 4+ Empty 16.00 15.00 16.00 3.32 4.01 10/13/2023 2.925 2,669.67 2.925 4+ Empty 16.00 15.00 16.00 3.11 3.34 10/14/2023 2.868 2,589.90 2.868 4+ Empty 16.00 15.00 16.00 3.27 3.49 10/15/2023 2.976 2,910.40 2.976 4+ Empty 16.00 15.00 16.00 3.09 3.19 10/16/2023 2.988 3,139.39 2.988 4+ Empty 16.00 15.00 16.00 2.76 3.06 10/17/2023 2.962 3,070.18 2.962 4+ Empty 16.00 15.00 16.00 3.03 3.28 10/18/2023 2.987 2,988.49 2.987 4+ Empty 16.00 15.00 16.00 3.09 3.34 10/19/2023 2.933 2,908.55 2.933 4+ Empty 16.00 15.00 16.00 3.16 3.31 10/20/2023 2.868 2,666.84 2.868 4+ Empty 16.00 15.00 16.00 3.27 3.41 10/21/2023 2.891 2,662.52 2.891 4+ Empty 16.00 15.00 16.00 3.52 3.58 10/22/2023 2.953 3,061.77 2.953 4+ Empty 16.00 15.00 16.00 3.03 3.21 10/23/2023 2.957 2,992.62 2.957 4+ Empty 16.00 15.00 16.00 2.73 3.06 10/24/2023 2.920 2,997.11 2.920 4+ Empty 16.00 15.00 16.00 3.07 3.35 10/25/2023 2.962 2,992.85 2.962 4+ Empty 16.00 15.00 16.00 3.12 3.33 10/26/2023 2.952 2,912.28 2.952 4+ Empty 16.00 15.00 16.00 3.15 3.34 10/27/2023 2.876 2,666.45 2.876 4+ Empty 16.00 15.00 16.00 3.23 3.34 10/28/2023 2.899 2,670.08 2.899 4+ Empty 16.00 15.00 16.00 3.41 3.56 10/29/2023 2.990 3,066.80 2.990 4+ Empty 16.00 15.00 16.00 3.06 3.31 10/30/2023 2.934 2,989.75 2.934 4+ Empty 16.00 15.00 16.00 2.84 3.16 10/31/2023 2.880 2,669.14 2.880 4+ Empty 16.00 15.00 16.00 3.19 3.41 Total 90.935 90.935
Average 2.933 2,877.71 2.933 4+ 0.00 16.00 15.00 16.00 3.11 3.33 Maximum 3.005 3,144.35 3.005 4+ 0.00 16.00 15.00 16.00 3.52 4.01 Minimum 2.856 2,589.90 2.856 4+ 0.00 16.00 15.00 16.00 2.73 3.05 Effluent Calculated by subtracting WAS flow each day
ADELANTO WWTP SUMMARY REPORT October-23
Date
Flow Data Percolation Ponds Biolac Basins
291
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 10/1/2023
10/2/2023
10/3/2023
10/4/2023 5 ND 2.0 6.82 2.24 811.00 1.6 490 0.06 220 210 7.79 944 10/5/2023
10/6/2023
10/7/2023
10/8/2023
10/9/2023
10/10/2023
10/11/2023 5 ND 2.0 6.84 2.45 777.00 1.3 210 210 8.29 895 10/12/2023
10/13/2023
10/14/2023
10/15/2023
10/16/2023
10/17/2023
10/18/2023 5 ND 2.0 6.88 2.11 813.00 2.3 480 0.08 ND 170 190 8.9 887 10/19/2023
10/20/2023
10/21/2023
10/22/2023
10/23/2023
10/24/2023
10/25/2023 5 ND 2.0 6.93 2.12 821.00 1.7 240 200 8.43 914 10/26/2023
10/27/2023
10/28/2023
10/29/2023
10/30/2023
10/31/2023
Total
Average 5.00 2.0 6.87 2.23 806 1.7 485 0.07 210 203 8.35 910 Maximum 5.00 2.0 6.93 2.45 821 2.3 490 0.08 240 210 8.90 944 Minimum 5.00 2.0 6.82 2.11 777 1.3 480 0.06 170 190 7.79 887 Date
Effluent WEEKLY Influent
292
Sulfate Sulfide Total
Phenols
Total
Phenols
Tot Petr
Hydrocarbon
s VOC's SVOC's Inorganic
Constituents
Boron Flouride Chloride Sodium
mg/l mg/l mg/l as C6H5O mg/L mg/L ug/l ug/l ug/l mg/L mg/L mg/L mg/l 10/1/2023
10/2/2023
10/3/2023
10/4/2023 100 0.10 ND 0.02 ND * 1.0 ND * * * 0.38 0.7 93 96 10/5/2023
10/6/2023
10/7/2023
10/8/2023
10/9/2023
10/10/2023
10/11/2023
10/12/2023
10/13/2023
10/14/2023
10/15/2023
10/16/2023
10/17/2023
10/18/2023
10/19/2023
10/20/2023
10/21/2023
10/22/2023
10/23/2023
10/24/2023
10/25/2023
10/26/2023
10/27/2023
10/28/2023
10/29/2023
10/30/2023
10/31/2023
Total
Average 100 0.1 0.02 1.0 0.38 0.70 93 96
Maximum 100 0.1 0.02 0 1.0 0 0 0 0.38 0.70 93 96
Minimum 100 0.1 0.02 0 1.0 0 0 0 0.38 0.70 93 96
See attached laboratory resu

ADELANTO WWTP SUMMARY REPORT

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Adelanto City CouncilDecember 13, 2023

Adelanto City Council
December 13, 2023