Apple Valley City Council
April 14, 2026

APPLE VALLEY TOWN COUNCIL
AGENDA

Tuesday, April 14, 2026, 6:30 p.m.

Council Chamber

PLEASE SILENCE CELL PHONES UPON ENTERING THE CHAMBER
THIS MEETING IS BROADCAST LIVE AND VIEWABLE ON FRONTIER CHANNEL 29 OR CHARTER SPECTRUM CHANNEL 186 AND LIVE STREAMED ONLINE AT HTTPS://APPLEVALLEY.TV. THE TOWN OF APPLE VALLEY SUPPORTS PUBLIC COMMENTS FOR INDIVIDUALS NOT PHYSICALLY PRESENT AND WISHING TO MAKE PUBLIC COMMENTS.

PLEASE EMAIL YOUR COMMENT TO [email protected]. COMMENTS SHOULD BE SUBMITTED BY 12:00 P.M. ON THE MEETING DATE TO BE INCLUDED IN THE RECORD.

The meeting will occur in the Council Chamber located at 14955 Dale Evans Parkway in Apple Valley, California.

This is an agenda for the scheduled meeting of the Town of Apple Valley.

This agenda contains a brief description of each item of business to be considered at today’s meeting. In accordance with the Brown Act, this meeting agenda is posted at least 72 hours prior to the regularly scheduled meeting. The agenda, its supporting documents and all writings received by the Town Council related to these items are public records and available for review during regular business hours in the Town Clerk’s office in the Town Council Chamber. The agenda and its supporting documents, along with live and archived video of the meeting, can be viewed online at http://www.applevalley.org. However, the online agenda may not include all available supporting documents or the most current version of documents.

Materials related to an item on this agenda submitted to the Council after distribution of the agenda packet are available for public inspection in the Town Clerk’s Office at 14955 Dale Evans Parkway, Apple Valley, CA during normal business hours. Such documents are also available on the Town of Apple Valley website at www.applevalley.org subject to staff’s ability to post the documents before the meeting.

Items listed on the Consent Calendar are expected to be routine and non-controversial and, unless the Town Council directs that an item be held for further discussion, the entire Consent Calendar will be acted upon as the first item of business. If the Town Council directs that an item listed on the Consent Calendar be held for further discussion, the item will be addressed immediately after approval of the Consent Calendar.

In accordance with the Rules of Procedure, members of the public may address the Town Council on any item on the agenda and on any matter that is within the Town Council’s jurisdiction. To address the Town Council regarding an item, complete and submit the yellow card entitled Request to Speak.

Please indicate on the card whether you are speaking under Public Comments or on an item that is listed on the agenda and please list the item number.

No action or discussion shall be undertaken on any item not appearing on the posted agenda, except that members of the Town Council/Redevelopment Agency or its staff may briefly respond to statements made or questions posed by persons exercising their public testimony rights under Section 54954.3.

When called, approach the podium and if desired, please state your name before giving your presentation. Speakers may address the Town Council for up to three (3) minutes. Speakers are to address the Town Council as a whole through the Presiding Officer. Comments to individual Council Members and/or staff are not permitted.

Individuals, who demonstrate disruptive conduct during Town Council meetings that prevent the Town Council from conducting its meeting in an orderly manner, are guilty of a misdemeanor as stated in PC403, disrupting a public meeting and are subject to removal from the chamber or arrest.

The Town of Apple Valley recognizes its obligation to provide equal access to those individuals with disabilities. Please contact the Town Clerk’s Office at (760) 240-7000 two working days prior to the scheduled meeting for any requests for reasonable accommodations.

Pages

1. Call to Order

2. Opening Ceremonies

2.1 Invocation
Carolyn Bell, Relief Society President, Church of Jesus Christ of LatterDay Saints Apple Valley

2.2 Pledge of Allegiance

2.3 Presentations
Parks and Recreation Update - Debbie Rivera, Director of Parks and Recreation

3. Public Comments

4. Councilmember Committee/Commission/Community Participation 5 Councilmembers to make brief reports on their participation on committees, boards, and commissions on the Town’s behalf since the last meeting.

Councilmembers may also make brief reports on their community participation.

No formal action will be taken.

5. Town Council Announcements

5.1 Suggested items for next Agenda

5.2 Time, Date & Place for Next Town Council Regular or Special Meeting A. Regular Meeting - April 28, 2026 - Council Chambers Regular Session at 6:30pm

6. Town Council Consent Agenda
Recommended Motion:

To approve the Consent Calendar items numbered 6.1 to 6.6 as recommended.

6.1 APPROVAL OF MINUTES 7
That the Town Council approve the subject minutes as part of the consent agenda.

6.2 MARCH 2026 COMMERCIAL WARRANTS AND WIRE TRANSFER

SCHEDULES
13 That the Town Council receive, ratify, and file the Commercial Warrants and Wire Transfer Schedules as presented.

6.3 MARCH 2026 PAYROLL/BENEFITS WARRANTS SCHEDULE 50
That the Town Council receive, ratify and file the payroll/benefits warrants as presented.

6.4 FEE WAIVER FOR THE CHURCH FOR WHOSOEVER 52
For good cause shown, and finding a waiver will serve a public purpose, approve the waiver of the rental fees in the amount of $231.00.

6.5 ADOPT RESOLUTION 2026-07 APPROVING SAN BERNARDINO
COUNTY TRANSPORTATION AUTHORITY (SBCTA) MEASURE I 3.0

CONTINUATION EXPENDITURE PLAN
54 Adopt Resolution No. 2026-07 approving the San Bernardino County Transportation Authority (SBCTA) Measure I 3.0 Continuation Expenditure Plan.

6.6 AWARD OF CONTRACT, FOR THE ACCOUNTING AND CONSULTING SERVICES FOR FISCAL YEAR 2023-2024
70 Award a contract to Lance, Soll & Lunghard, LLP (LSL), for the Accounting and Consulting Services for Fiscal Year 2023/2024, subject to “Approval as to Form” by the Town Attorney and “Approval as to Content” by the Town Manager.

7. Public Hearings

8. Business of the Council

8.1 SELECTION OF TOWN COUNCIL VOTING DELEGATE AND
ALTERNATE FOR THE 2026 REGIONAL CONFERENCE AND

GENERAL ASSEMBLY FOR THE SOUTHERN CALIFORNIA

ASSOCIATION OF GOVERNMENTS (SCAG)
146
Nominate one Council Member as voting delegate and one Council Member as voting alternate representing the Town of Apple Valley at the 2026 Regional Conference and General Assembly.

8.2 ADOPT RESOLUTION SA NO. 2026-01 APPROVING AND

AUTHORIZING TRANSMITTAL OF A RECOGNIZED OBLIGATION

PAYMENT SCHEDULE AND ADMINISTRATIVE BUDGET FOR FY
2026-27
150
Adopt Resolution No. SA 2026-01 approving and authorizing transmittal of a Recognized Obligation Payment Schedule and Administrative Budget for Fiscal Year 2026-27.

9. Reports, Requests and Communications

10. Town Manager’s Comments & Legislative Update

11. Closed Session
Recommended Motion:

To Adjourn the regular meeting to move into Closed Session at TIME to discuss the following:

11.1 CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION 162 (Paragraph (1) of subdivision (d) of Section 54956.9)
Name of case: Grandma Betty’s Animal Rescue et al. v. Town of Apple Valley, San Bernardino Superior Court, Case No. CIVVS2507882

12. Adjournment
Recommended Motion:

To adjourn the meeting of the Apple Valley Town Council at TIME.

TOWN OF APPLE VALLEY

TOWN COUNCIL SERVING ON BOARDS, COMMITTEES & COMMISSIONS

CITIZEN ADVISORY COMMITTEES

HISTORICAL ADVISORY COMMITTEE (HAC)
Council Member Cusack
Meets every 2nd Tuesday of each month at 9:00 a.m.,
(location may vary)

SPECIAL ADVISORY COMMITTEES
DISASTER PREPAREDNESS*
Mayor - Chairman
Meets quarterly at 1:30 p.m., Town of Apple Valley
Conference Center - Development Services Building
14975 Dale Evans Parkway, Apple Valley.

TRAFFIC ADVISORY COMMITTEE (TAC)
Mayor Nassif
Meets as needed.

Town Council Chambers

TOWN PERSONNEL COMMITTEE
Mayor Nassif
Council Member Bishop
Meets as needed

PARK AND RECREATION ADVISORY COMMITTEE
Mayor Nassif
Council Member Emick

AD HOC COMMITTEES

APPLE VALLEY ROAD AD HOC COMMITTEE
Mayor Nassif

VILLAGE MERCHANTS AD HOC COMMITTEE
Council Member Emick

SINGLE-FAMILY RESIDENTIAL DESIGN CRITERIA

AD-HOC COMMITTEE
Council Member Bishop
Mayor Pro-Tem Leon

AGENCY - BOARDS/COMMITTEES &

COMMISSIONS

CALIFORNIA JOINT POWERS INSURANCE

AUTHORITY (CJPIA)
Mayor Nassif – Director
Exec. Committee meets every 4th Wednesday of each
month at 7:00 p.m., La Palma, CA.

CAL CITIES/DESERT MOUNTAIN DIVISION (DMD)
Mayor Nassif- Voting Delegate
Council Member Bishop – Alternate
Meets as needed, rotating cities.

MOJAVE DESERT AIR QUALITY MANAGEMENT

DISTRICT (MDAQMD)
Mator Pro-Tem Leon-– Delegate
Council Member Emick – Alternate
Meets every 4th Monday of each month at 10:00 a.m.,
14306 Park Avenue, Victorville

MOJAVE DESERT AND MOUNTAIN RECYCLING

AUTHORITY
Council Member Cusack – Delegate
Council Member Bishop – Alternate
Meets quarterly on the 2nd Thursday February, May,
August and November at 10:00 a.m.
at the Materials Recovery Facility, 17000 Abbey Lane,
Victorville

SAN BERNARDINO COUNTY TRANSPORTATION

AUTHORITY (SBCTA)
Council Member Bishop - Board Member
Council Member Cusack – Alternate
Meets 2
nd Wednesday of each month at 9:00 a.m.,
I10/I15 Corridor meets 2nd Thursday at 10:00 a.m.
1170 West 3rd St.

San Bernardino

SOLID WASTE ADVISORY TASK FORCE (SWAT)
Council Member Cusack – Committee Member
Julie Ryan - Alternate
Meets as needed on Wednesdays at 1:30 p.m.

Sam J. Racadio Library & Environmental Learning
Center Community Room 7863 Central Ave. Highland

VICTOR VALLEY ECONOMIC DEVELOPMENT

AUTHORITY (VVEDA)
(George Air Force Base Reuse Task Force)
Council Member Emick – Commissioner
Council Member Bishop – Alternate
Meets as needed, SCLA

VICTOR VALLEY TRANSIT AUTHORITY (VVTA)
Council Member Emick – Representative
Mayor Pro-Tem Leon - Alternate
Meets every 3rd Monday of each month at 9:30 a.m.,
Victorville City Hall

VICTOR VALLEY WASTEWATER RECLAMATION

AUTHORITY (VVWRA)
Mayor Nassif – Commissioner
Council Member Bishop – Alternate
Meets every 3rd Thursday at 7:30 a.m.

VVWRA Offices

GREATER HIGH DESERT CHAMBERS

GOVERNMENTAL RELATIONS COMMITTEE
Council Member Bishop – Representative
Council Member Cusack – Alternate
*These Boards, Committees and
Commissions require the Mayor to serve
as the representative.

Town Council Agenda Report
Date: April 14, 2026
To: Honorable Mayor and Town Council
Subject: APPROVAL OF MINUTES

From: Guy Eisenbrey, Town Manager
Submitted by: La Vonda M-Pearson, Director of Government Services/Town Clerk Budgeted Item: Yes No N/A

RECOMMENDED ACTION
That the Town Council approve the subject minutes as part of the consent agenda.

SUMMARY:

A. Regular Meeting, March 24, 2026

Apple Valley Town Council

MINUTES
March 24, 2026, 6:30 p.m.

Council Chamber
Members Present: Mayor Scott Nassif
Council Member Curt Emick
Council Member Art Bishop
Council Member Larry Cusack
Mayor Pro Tem Kari Leon
_____________________________________________________________________

1. Call to Order
Mayor Nassif called to order the regular session of the Apple Valley Town Council at 6:02 p.m.

2. Opening Ceremonies

2.1 Invocation
Pastor Green with Way of the Cross Hesperia

2.2 Pledge of Allegiance
The Pledge of Allegiance was led by Council Member Cusack.

2.3 Presentations

3. Public Comments
David Dencker, Apple Valley, read a list of expenses spent by the Town that he believed was a misappropriation of public funds.

Kerry Henard, Apple Valley, questioned the cost of a camera that he requested, and he asked if it was in the budget. He played old recording of comments made by the Mayor.

David Green, Pastor, commented on providing scholarships to students at the Apple Valley Inn. He invited the Town Council and law enforcement to come out and speak with the youth at the Inn to help provide encouragement and empowerment.

TC MINUTES MARCH 24, 2026
2 Guillermo Muniz, Apple Valley, spoke on attending the previous meeting regarding his failed septic system. He asked for assistance from the Council and staff.

Patrick Vogel, Patrick Vogel Designs, commented on his desire to donate public art for the Town. He stated that he would like to present a presentation to the Town Council regarding art at a future meeting.

Bryan Jones, Apple Valley, spoke about a parable - "the long-handed spoon." He commented on the intent of the story which was people taking care of one another. He thanked the Town for all that they do for the community. He also commented on recent Town events where he volunteered.

Daniel Alexander, Apple Valley, commented on the Farmers Market and asked the status of the event.

4. Councilmember Committee/Commission/Community Participation Councilmembers to make brief reports on their participation on committees, boards, and commissions on the Town’s behalf since the last meeting.

Councilmembers may also make brief reports on their community participation.

No formal action will be taken.

Council Member Cusack commented on committee meetings and events that he attended.

Council Member Bishop commented on committee meetings and events that he attended.

Council Member Emick commented on committee meetings and events that he attended.

Mayor Pro Tem Leon commented on committee meetings and events that she attended.

Mayor Nassif commented on committee meetings and events that he attended.

5. Town Council Announcements

5.1 Suggested items for next Agenda
Mayor Pro Tem Leon suggested on behalf of the Historical Advisory Committee that a future home for the museum be sought.

Council Member Bishop expressed concern about Edison and the need for a future substation. He would like to ensure that the Town Council remain informed of their intent with future growth in Apple Valley.

TC MINUTES MARCH 24, 2026
3 5.2 Time, Date & Place for Next Town Council Regular or Special Meeting A. Regular Meeting - April 14, 2026 - Council Chambers Regular Session at 6:30pm

6. Town Council Consent Agenda
Kerry Henard, Apple Valley, commented on Agenda Item No. 6.3 regarding the response to the Grand Jury report. He asked if a copy was available for viewing.

Motion by: Council Member Bishop
Seconded by: Mayor Pro Tem Leon
To approve the Consent Calendar items numbered 6.1 to 6.3 as recommended.

Yes (5): Mayor Nassif, Mayor Pro Tem Leon, Council Member Emick, Council Member Bishop, Council Member Cusack, and Council Member Emick.

Carried (5 to 0)

6.1 APPROVAL OF MINUTES
That the Town Council approve the subject minutes as part of the consent agenda.

6.2 APPROVAL OF JOINT USE AGREEMENT WITH LUCERNE VALLEY

UNIFIED SCHOOL DISTRICT FOR SUMMER DAY CAMP PROGRAM
Approve the Joint Use Agreement between the Town of Apple Valley and the Lucerne Valley Unified School District (LVUSD) for the provision of the Summer Day Camp Program. The agreement outlines the number of program days and establishes LVUSD’s reimbursement to the Town for program and facility rental fees for Summer 2026.

6.3 ADOPT RESOLUTION 2026-06 APPROVING AND AUTHORIZING THE

TOWNS RESPONSE TO THE SAN BERNARDINO COUNTY GRAND
JURY REPORT ENTITLED “THE APPLE VALLEY ANIMAL SHELTER – A ROAD TO IMPROVEMENT,” DATED DECEMBER 12, 2025.

That the Town Council adopt Resolution 2026-06 approving and authorizing the Town’s formal responses to the findings and recommendations contained in the San Bernardino County Grand Jury report entitled “The Apple Valley Animal Shelter—A Road to Improvement,” and direct staff to transmit the approved responses in accordance with California Penal Code Sections 933 and 933.05.

TC MINUTES MARCH 24, 2026
4 7. Public Hearings

8. Business of the Council

8.1 APPOINTMENT OF GUY EISENBREY AS TOWN MANAGER AND

APPROVAL OF TOWN MANAGER EMPLOYMENT AGREEMENT
It is recommended that the Town Council appoint Guy Eisenbrey as Town Manager and authorize the Mayor to execute the Town Manager Employment Agreement.

Thomas Rice, Town Attorney, presented the staff report as filed with the Town Clerk.

David Dencker, Apple Valley, commented on the amount of funds spent by the previous Town Manager and the assistant.

Motion by: Council Member Bishop
Seconded by: Mayor Pro Tem Leon
That the Town Council appoint Guy Eisenbrey as Town Manager and authorize the Mayor to execute the Town Manager Employment Agreement.

Yes (5): Mayor Nassif, Mayor Pro Tem Leon, Council Member Emick, Council Member Bishop, Council Member Cusack, and Council Member Emick.

Carried (5 to 0)

9. Reports, Requests and Communications

10. Town Manager’s Comments & Legislative Update
Guy Eisenbrey, Acting Town Manager, provided an update on upcoming events and activities in the Town of Apple Valley.

11. Closed Session
None

TC MINUTES MARCH 24, 2026
5 12. Adjournment
Motion by: Mayor Pro Tem Leon
Seconded by: Council Member Emick
To adjourn the meeting of the Apple Valley Town Council at 8:00 p.m.

Unanimously Carried
________________________________
Scott Nassif, Mayor
________________________________
La Vonda M-Pearson, Town Clerk

Town Council Agenda Report
Date: April 14, 2026
To: Honorable Mayor and Town Council
Subject: MARCH 2026 COMMERCIAL WARRANTS AND WIRE TRANSFER

SCHEDULES
From: Guy Eisenbrey, Town Manager
Submitted by: Suresh Malkani, Director of Finance
Finance Department
Budgeted Item: Yes No N/A

RECOMMENDED ACTION
That the Town Council receive, ratify, and file the Commercial Warrants and Wire Transfer Schedules as presented.

SUMMARY
Commercial warrants were issued from March 1 through March 31, 2026, in the amount of $3,634,453.06 covering issued warrant #’s 178960 – 179416. Electronic Fund Transfers were issued March 1 through March 31, 2026, in the amount $1,530,136.22.

Also, wire transfers were made from March 1 through March 31, 2026, in the amount of $27,500.00.

The claims and/or demands covered by the attached list of warrants and wire transfers were audited as to the accuracy and availability of funds for payment thereof and said claims and/or demands are accurate and the funds were available for payment thereof.

BACKGROUND
Pursuant to the Town’s Municipal Code the attached demands were presented by the departments, audited by the Finance Department and subsequent warrants/wire transfers were issued. All were found to be in conformity to Town policies and procedures and funds were budgeted or available to pay said demands. List of commercial warrants and wire transfers are now being presented to Council for approval.

FISCAL IMPACT
455 Commercial Warrants were issued in the amount of $3,634,453.06 62 Electronic Fund Transfers were issued in the amount of $1,530,136.22 1 Wire Transfer payment was issued in the amount of $27,500.00

ATTACHMENTS
A. March 2026 Commercial Warrants
B. March 2026 EFTs
C. March 2026 Wire Transfer Schedule

Check Number Check Date Vendor Invoice Description Check Total 178964 03/05/2026 A.V. TOWN & COUNTRY TIRE, INC. 150367 Parks- Vehicle #114 Mount and Tire Balance
$664.33
178960 03/05/2026 AMAZON CAPITAL SERVICES 1XNJ-Y33R-H91J Suggestion Box $24.90 178960 03/05/2026 AMAZON CAPITAL SERVICES 147H-TFVP-M6LG Day Camp Crafts $44.96 178960 03/05/2026 AMAZON CAPITAL SERVICES 1G47-1PCC-L4VY Day Camp Crafts and First Aid Items $56.69 178960 03/05/2026 AMAZON CAPITAL SERVICES 1JQC-P96R-LVRR ASAP Games and Crafts $50.00 178960 03/05/2026 AMAZON CAPITAL SERVICES 1JJJ-D363-KWPY ASAP Binder-Emergency Contact Forms $48.93 178960 03/05/2026 AMAZON CAPITAL SERVICES 1RHJ-7WMN-711M GLOBE BALLS, FLASHLIGHT, NOTEBOOKS $461.30 178960 03/05/2026 AMAZON CAPITAL SERVICES 131Q-Y3F6-M6CN PLAIN GOLD FOIL $13.04 178960 03/05/2026 AMAZON CAPITAL SERVICES 1477-CCMP-GKXP TISSUES, NAPKINS $102.16 178960 03/05/2026 AMAZON CAPITAL SERVICES 1X1M-V1R9-PCFR OFFICE SUPPLIES $52.46 178960 03/05/2026 AMAZON CAPITAL SERVICES 1YHY-P1NG-7JWN MISC IT SUPPLIES AND EAC SUPPLIES $217.34 178960 03/05/2026 AMAZON CAPITAL SERVICES 1DF9-QHT3-T9HN SUPPLES FOR TECHNICALLY SPEAKING SERIES
$71.92
178960 03/05/2026 AMAZON CAPITAL SERVICES 1VXX-CXP7-9XK3 STORAGE SUPPLIES $159.78 178960 03/05/2026 AMAZON CAPITAL SERVICES 161R-1XRH-J1QW Chair $282.39 178960 03/05/2026 AMAZON CAPITAL SERVICES 1WF3-DQDK-YQHL Inspection uniform beanies $58.68 178960 03/05/2026 AMAZON CAPITAL SERVICES 1JHV-JG6C-P9FV Toddler Olympic Medals $31.53 178960 03/05/2026 AMAZON CAPITAL SERVICES 19GH-HPXM-6Q3N Lifeguard Training CPR Mask $108.64 178960 03/05/2026 AMAZON CAPITAL SERVICES 1LJV-CXTG-NPTQ Lifeguard Training CPR Mask $103.26 178960 03/05/2026 AMAZON CAPITAL SERVICES 1M67-PTYK-JCPV Return-CPR Mask ($103.26) 178961 03/05/2026 ANIMAL CARE HOSPITAL 602501 S/N Services $75.00 178962 03/05/2026 APEX RENTALS 137225 Civic Sidewalk- Main break (CCP) Repair $227.50 178963 03/05/2026 APPLE VALLEY PORTABLES 2473 Brewster Park $500.03 178963 03/05/2026 APPLE VALLEY PORTABLES 2470 James Woody Park $300.01 178963 03/05/2026 APPLE VALLEY PORTABLES 2472 Lions Park $200.01 178963 03/05/2026 APPLE VALLEY PORTABLES 2471 Norm Schmidt Park $100.01 Town of Apple Valley
Commercial Warrants
Month of March 2026

Town of Apple Valley
Commercial Warrants
Month of March 2026
178963 03/05/2026 APPLE VALLEY PORTABLES 2474 Civic Center Park $200.01 178963 03/05/2026 APPLE VALLEY PORTABLES 2475 Sycamore Rocks Park $200.01 178963 03/05/2026 APPLE VALLEY PORTABLES 2476 Horseman Center Park $400.01 178963 03/05/2026 APPLE VALLEY PORTABLES 2495 Brewster Park $800.03 178963 03/05/2026 APPLE VALLEY PORTABLES 2492 James Woody Park $400.01 178963 03/05/2026 APPLE VALLEY PORTABLES 2493 Norm Schmidt Park $100.01 178963 03/05/2026 APPLE VALLEY PORTABLES 2494 Lions Park $200.01 178963 03/05/2026 APPLE VALLEY PORTABLES 2496 Civic Center Park $200.01 178963 03/05/2026 APPLE VALLEY PORTABLES 2498 Horseman Center Park $400.01 178963 03/05/2026 APPLE VALLEY PORTABLES 2497 Sycamore Rocks Park $200.01 178965 03/05/2026 AVCOM SERVICES INC. 46869 TOAV ANSWERING SERVICE FEB 2026 $323.00 178966 03/05/2026 BATTERY MART 401620 Parks Workman $42.55 178967 03/05/2026 BEAR VALLEY ANIMAL HOSPITAL 695748 S/N Services & Medical Treatment $1,141.76 178968 03/05/2026 BODEM, TODD 02262026 HOTEL RELOCATION ALLOWANCE $398.76 178969 03/05/2026 CALLAWAY GOLF SALES CO. 942033324 Resale Club $248.22 178969 03/05/2026 CALLAWAY GOLF SALES CO. 942045209 Resale Merchandise $344.68 178970 03/05/2026 CLUB CADDIE HOLDINGS SUP011983 GMS BUNDLE MARCH 2026 $750.00 178972 03/05/2026 DELL MARKETING L.P. 10863988586 HARDWARE SUPPLIES - MONITOR $1,504.71 178973 03/05/2026 EDISON COMPANY 700272870138-260226 01/23/26-02/23/26 $8,704.02 178974 03/05/2026 FAUST MEDIA SERVICES, LLC 8186 REVISE AND 250 BUSINESS CARDS - KARI LEON
$59.82
178974 03/05/2026 FAUST MEDIA SERVICES, LLC 8192 BUSINESS CARDS - PLANNING

DEPT/BARBER
$119.63
178974 03/05/2026 FAUST MEDIA SERVICES, LLC 8191 Department Business Cards $59.82 178975 03/05/2026 FRONTIER COMMUNICATIONS 209-190-0243-03.2026 INTERNET, VOICE, FAX, VIDEO MARCH 2026
$4,465.73
178976 03/05/2026 GEYSER EQUIPMENT, LLC 67859 Pressure Washer - Maintenance Repair $219.74 178977 03/05/2026 GMS ELEVATOR SERVICES INC 128602 Singh Center Elevator Service $151.00 178978 03/05/2026 GT GOLF HOLDINGS, INC INV782567 Resale Items $293.81 178978 03/05/2026 GT GOLF HOLDINGS, INC INV772961 Resale Tees $123.75

Town of Apple Valley
Commercial Warrants
Month of March 2026
178978 03/05/2026 GT GOLF HOLDINGS, INC INV767604 Resale Golf Cart Heaters $277.05 178978 03/05/2026 GT GOLF HOLDINGS, INC INV785993 Resale Items $53.09 178978 03/05/2026 GT GOLF HOLDINGS, INC INV787163 Resale Merchandise $192.00 178979 03/05/2026 KONICA MINOLTA 48739915 AS - COPIER LEASE $725.41 178979 03/05/2026 KONICA MINOLTA 48739914 FLEET COPIERS - MARCH 2026 $4,602.05 178980 03/05/2026 KONICA MINOLTA BUSINESS 9010785613 C4080 COPIER USAGE 1/25-2/24 $249.57 178981 03/05/2026 KONICA MINOLTA PREMIER FINANCE 5037700477 C4080 BASE CHARGE - 2/13-3/12 $925.47 178982 03/05/2026 LESLIE'S SWIMMING POOL SUPPLIES 00815-01-081055 Pool Chemicals $313.28 178982 03/05/2026 LESLIE'S SWIMMING POOL SUPPLIES 00815-02-081218 Pool Chemicals $90.24 178982 03/05/2026 LESLIE'S SWIMMING POOL SUPPLIES 00815-02-081501 Pool Chemicals $19.29 178983 03/05/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006547778-260223 12/16/25-02/17/26 $88.95
178983 03/05/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006547760-260223 12/16/25-0218/26 $117.60
178983 03/05/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006547752-260223 12/16/25-02/18/26 $551.86
178983 03/05/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006533943-260225 12/17/25-02/19/26 $1,053.03
178983 03/05/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006528943-260115 11/22/25-12/22/25 ($5.18)
178983 03/05/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006529305-260115 11/22/25-12/22/25 ($3.02)
178983 03/05/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006529339.260115 11/22/25-12/22/25 ($5.18)
178983 03/05/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006529347-260115 11/22/25-12/22/25 ($4.58)
178984 03/05/2026 MARTIN, KENNETH 6/17 3-2026 Retiree Reimbursement $201.11 178985 03/05/2026 MILLER, LANCE 9/17 3-2026 Retiree Reimbursement $50.73 178986 03/05/2026 MOBILE OCCUPATIONAL SERVICES 104033 Employee screening $180.00 178987 03/05/2026 MYONLINEBILL.COM 108185 SERVICES: FEBRUARY 2026 $2,678.55 178988 03/05/2026 MZB ENGINEERING AND

CONSTRUCTION INCORPORATED
ENG-1750 Hoppy Trails Run Traffic Control Plans $1,500.00 178989 03/05/2026 NAPA 102139 Parks:4500-D $11.21

Town of Apple Valley
Commercial Warrants
Month of March 2026
178989 03/05/2026 NAPA 103549 Parks Trailers $136.99
178990 03/05/2026 NEW YORK LIFE XX6_20260114 LIFE INS PREMIUMS: JAN *REMITTER ID 988954670*
$504.07
178991 03/05/2026 2026 Fur Ball Dinner Event 02262026 2026 Fur Ball Dinner Event $75.00 178992 03/05/2026 R&R PRODUCTS CD3120349 Rodent Control $314.02 178993 03/05/2026 RIGHT OF WAY, INC 76965 Safety signs $1,024.43 178993 03/05/2026 RIGHT OF WAY, INC 77028 Notification Signs $93.53 178994 03/05/2026 RIVCOMM INC 28832 Batteries for XTS5000 Mobile Radios $1,796.57 178995 03/05/2026 SOUTHWEST GAS CORPORATION 910000005664-260211 1/10/26-2/10/26 $1,483.13 178996 03/05/2026 STATE OF CALIFORNIA- D.O.J. 021199 FINGER PRINTS: JANUARY 2026 $950.00 178997 03/05/2026 TABOR, KAYLEB 2.23.26 Winter Yth Basketball Official Pay $125.00 178998 03/05/2026 TEXTRON E-Z-GO LLC 94577609 Golf-Interest Charge $14.31 178999 03/05/2026 TREVIPAY 130d2f09 Day Camp Cleaning Supplies $148.51 178999 03/05/2026 TREVIPAY 21f4cc5e ASAP: outside play equipment $65.12 179000 03/05/2026 V.V.W.R.A. 0052462 Golf-Reclaimed Water $1,885.88 179001 03/05/2026 VALLEYWIDE NEWSPAPERS LLC 4309 Green Trucking Solutions $213.00 179002 03/05/2026 VINCENT TURNER 2.23.26 Winter Yth Basketball Official Pay $75.00 179003 03/06/2026 TRASH REFUND 276438 TRASH REFUND $120.91 179017 03/16/2026 34ED, LLC INV7984 WETIP001 REPORTING/003 CALL CENTER/004 SETUP
$3,449.00
179012 03/16/2026 A.V. TOWN & COUNTRY TIRE, INC. 150417 Flat Tire Repair - Unit 129 $20.00 179012 03/16/2026 A.V. TOWN & COUNTRY TIRE, INC. 147949 Parks Vehicle #104- Mount and Balance Tires
$1,383.47
179012 03/16/2026 A.V. TOWN & COUNTRY TIRE, INC. 151144 Tire Dismount $5.00 179012 03/16/2026 A.V. TOWN & COUNTRY TIRE, INC. 151121 Tire Dismount $10.00 179004 03/16/2026 ALBERTSONS LLC 00805552 PLANNING COMMISSION SNACKS $15.88 179005 03/16/2026 ALL GOOD DRIVING SCHOOL, INC. 2.2026 Online Drivers Ed Instructor Pay $53.20 179006 03/16/2026 ALPHA OMEGA 52735 DSB Grease Trap Cleaning $249.00 179007 03/16/2026 AMAZON CAPITAL SERVICES 1QWP-17YK-C3XT PD Custodian Supplies $94.89 179007 03/16/2026 AMAZON CAPITAL SERVICES 1WTQ-176D-JLWV Hand Sanitizer for Stations $174.00 179007 03/16/2026 AMAZON CAPITAL SERVICES 1CND-GH6X-PMNM Curtain Chain $55.96

Town of Apple Valley
Commercial Warrants
Month of March 2026
179007 03/16/2026 AMAZON CAPITAL SERVICES 14XN-QRXP-J4D4 Return-CPR Mask ($103.26) 179007 03/16/2026 AMAZON CAPITAL SERVICES 1137-99JP-G3HX Bunny Run/Half Marathon Supplies $242.96 179007 03/16/2026 AMAZON CAPITAL SERVICES 1MLD-LXQF-HTTX Day Camp $46.96 179007 03/16/2026 AMAZON CAPITAL SERVICES 1TDG-39WH-YFDW AVPD - TV MOUNT $57.62 179007 03/16/2026 AMAZON CAPITAL SERVICES 16YV-JP3W-XP9M TV MOUNTS AND SAMSUNG TVS $2,948.14 179007 03/16/2026 AMAZON CAPITAL SERVICES 1X1P-H7DX-NFM4 USB-C ADAPTERS $43.48 179007 03/16/2026 AMAZON CAPITAL SERVICES 17WY-KFWK-QR6Y PLANNING OFFICE SUPPLIES $184.49 179007 03/16/2026 AMAZON CAPITAL SERVICES 1PV7-HXYG-CQ34 Craftsman Metal Storage Cabinet $693.82 179008 03/16/2026 AMERICAN FIDELITY ASSURANCE D9336466 EXCESS LIFE PREMIUMS: FEBRUARY 2026 INV#D9336466
$5,549.80
179008 03/16/2026 AMERICAN FIDELITY ASSURANCE D948748 EXCESS LIFE PREMIUMS: MARCH 2026 INV#D948748
$5,446.20
179009 03/16/2026 APPLE VALLEY COMMUNICATION INC 90037 Fire Inspection $995.00 179010 03/16/2026 APPLE VALLEY COPS 02.2026 COP LIVESCAN REIMBURSEMENT JANUARY-DECEMBER 2025
$1,625.00
179011 03/16/2026 APPLE VALLEY FIRE PROTECTION INV-2026-0000485 Half Marathon Fire Engine $1,378.67 179013 03/16/2026 BENDER ROSENTHAL INC 3859 Yucca Loma Road Right of way Services $3,295.00 179014 03/16/2026 BENEFIT COORDINATORS

CORPORATION
18246 LINCOLN LIFE PREMIUMS: JANUARY 2026
INV #18246
$8,288.65
179014 03/16/2026 BENEFIT COORDINATORS

CORPORATION
B0M9YG DELTA DENTAL PREMIUM: MARCH 2026
INVOICE #B0M9YG
$6,336.40
179014 03/16/2026 BENEFIT COORDINATORS

CORPORATION
B0LVNL DELTA DENTAL PREMIUM: FEBRUARY
2026 INVOICE #B0LVN
$6,158.30
179014 03/16/2026 BENEFIT COORDINATORS

CORPORATION
18436 LINCOLN LIFE PREMIUMS: FEB 2026
INVOICE #18436
$8,285.69
179015 03/16/2026 BRIGHTVIEW LANDSCAPE SERVICES 9658503 Landscape Maintenance Services February 2026
$20,710.48
179016 03/16/2026 CDL BASIC TRAINING LLC 10188 CDL Training - Mauricio Navarro $2,800.00 179018 03/16/2026 CITY TECH SOLUTIONS, INC 1087 October 2025 to September 2026 $20,000.00 179019 03/16/2026 COUNTY OF SAN BERNARDINO 26-43215 TRASH & SEWER LIENS 2/1/26-2/28/26 $20.00

Town of Apple Valley
Commercial Warrants
Month of March 2026
179019 03/16/2026 COUNTY OF SAN BERNARDINO 26-46846 TRASH & SEWER LIENS 2/1/26-2/28/26 $500.00 179019 03/16/2026 COUNTY OF SAN BERNARDINO 26-46871 TRASH & SEWER LIENS 2/1/26-2/28/26 $400.00 179019 03/16/2026 COUNTY OF SAN BERNARDINO 26-30932 Recorder Fees $20.00 179019 03/16/2026 COUNTY OF SAN BERNARDINO 26-30940 Recorder Fees $20.00 179019 03/16/2026 COUNTY OF SAN BERNARDINO 26-31780 Recorder Fees $20.00 179019 03/16/2026 COUNTY OF SAN BERNARDINO 26-42594 Recorder Fees $20.00 179020 03/16/2026 DOKKEN ENGINEERING 51620 Bear Valley Bridge project const. support $18,849.51 179021 03/16/2026 DUNN EDWARDS CORPORATION 2053A31933 Facilities Paint $154.28 179022 03/16/2026 EDISON COMPANY 700618154469-260220 01/08/26-02/05/26 $501.21 179022 03/16/2026 EDISON COMPANY 700289972349-260303 1/28/26-2/26/26 $1,181.44 179022 03/16/2026 EDISON COMPANY 700507120084-260227 01/13/26-02/11/26 $3,940.04 179022 03/16/2026 EDISON COMPANY 700537973360-260220 01/16/26-02/17/26 $16.90 179022 03/16/2026 EDISON COMPANY 700532229243-260220 01/16/26-02/17/26 $16.78 179022 03/16/2026 EDISON COMPANY 700531036345-260220 01/16/26-02/17/26 $16.95 179022 03/16/2026 EDISON COMPANY 700614285381-260225 01/22/26-02/22/26 $15.89 179022 03/16/2026 EDISON COMPANY 700537973360-251020 09/17/25-10/15/25 CLIMATE CREDIT ($41.31) 179022 03/16/2026 EDISON COMPANY 700531036345-251020 09/17/25-10/15/25 CLIMATE CREDIT ($41.32) 179022 03/16/2026 EDISON COMPANY 700532229243-251020 09/17/25-10/15/25 CLMIATE CREDIT ($41.11) 179022 03/16/2026 EDISON COMPANY 700614285381-251023 09/22/25-10/20/25 CLIMATE CREDIT ($41.68) 179022 03/16/2026 EDISON COMPANY 700531036345-251119 10/16/25-11/16/25 $16.54 179022 03/16/2026 EDISON COMPANY 700537973360-251119 10/16/25-11/16/25 $16.55 179022 03/16/2026 EDISON COMPANY 700532229243-251119 10/16/25-11/16/25 $16.20 179022 03/16/2026 EDISON COMPANY 700614285381-251124 10/21/25-11/19/25 $14.87 179022 03/16/2026 EDISON COMPANY 700537973360-251219 11/17/25-12/16/25 $15.19 179022 03/16/2026 EDISON COMPANY 700532229243-251219 11/17/25-12/16/25 $15.18 179022 03/16/2026 EDISON COMPANY 700614285381-251226 11/20/25-12/21/25 $15.82 179022 03/16/2026 EDISON COMPANY 700531036345-251229 11/17/25-12/16/25 $15.22 179022 03/16/2026 EDISON COMPANY 700537973360-260121 12/17/25-01/15/26 $5.64

Town of Apple Valley
Commercial Warrants
Month of March 2026
179022 03/16/2026 EDISON COMPANY 700531036345-260121 12/17/25-01/15/26 $5.67 179022 03/16/2026 EDISON COMPANY 700532229243-260121 12/17/25-01/15/26 $5.49 179022 03/16/2026 EDISON COMPANY 700614285381-260126 12/22/25-01/21/26 $4.41 179022 03/16/2026 EDISON COMPANY 700182199588-260212 1/10/26-2/09/26 $922.92 179022 03/16/2026 EDISON COMPANY 700308199962-260212 1/10/26-2/09/26 $8,200.32 179022 03/16/2026 EDISON COMPANY 700287576752-260212 1/10/26-2/09/26 $5,582.32 179022 03/16/2026 EDISON COMPANY 700211387902-260304 1/27/26-2/25/26 $898.21 179023 03/16/2026 ENDURA STEEL 292595 Dance Floor Cart $155.17 179024 03/16/2026 FAUST MEDIA SERVICES, LLC 8190 Business Cards - Urenda $59.82 179024 03/16/2026 FAUST MEDIA SERVICES, LLC 8188 BUSINESS CARDS- RYAN MARIE TUCKER $59.82 179024 03/16/2026 FAUST MEDIA SERVICES, LLC 8189 Business Card/Setup for one card $59.82 179025 03/16/2026 G.A. OSBORNE PIPE & SUPPLY 101-58187 James Woody $330.39 179026 03/16/2026 GEOTAB USA, INC. IN476360 FLEET MANAGEMENT FEBRUARY 2026 $1,044.25 179026 03/16/2026 GEOTAB USA, INC. IN475648 GO9B Device & Extension Harness $15.00 179027 03/16/2026 GEYSER EQUIPMENT, LLC 67983 Graffiti Remover Products $1,857.18 179028 03/16/2026 GLOBAL INDUSTRIAL LLC 124150073 Parks: Benches and Tables $16,458.55 179029 03/16/2026 GOLDEN STATE WATER COMPANY 98072141926-260226 01/26/26-02/25/26 $168.96 179030 03/16/2026 GRIDPOINT, INC. SF191730 HVAC Monitoring System $1,299.90 179031 03/16/2026 HASA INC. 1101065 Pool Chemicals $2,315.80 179032 03/16/2026 HDL SOFTWARE LLC SIN054946 BUSINESS LICENSE SERVICES: JULY 2025 $434.75 179033 03/16/2026 HIGH DESERT LASER GRAPHICS 54913 Name Badge - Kanisha $13.59 179034 03/16/2026 HOME DEPOT CREDIT SEVICES H6834-352287 Maint. & Repair Supplies $406.95 179035 03/16/2026 IT'S A HITT CORP 02.26.26 REFUND CANCELLED APPLICATION - SNPG 2025- 001
$3,707.00
179036 03/16/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006534008-260303 12/19/25-2/23/26 $2,420.76
179036 03/16/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006536706-260225 12/17/25-2/19/26 $84.18
179036 03/16/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006528968-260327 12/20/25-2/23/26 $198.69

Town of Apple Valley
Commercial Warrants
Month of March 2026
179036 03/16/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006528976-260227 12/20/25-2/23/26 $84.18
179036 03/16/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006528984-260227 12/20/25-02/23/26 $84.18
179036 03/16/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006528992-260227 12/20/25-02/23/26 $84.18
179036 03/16/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006529008-260227 12/20/25-02/23/26 $84.18
179036 03/16/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006529016-260227 12/20/25-02/23/26 $84.18
179036 03/16/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006529024-260227 12/20/25-02/23/26 $84.18
179036 03/16/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006529040-260227 12/20/25-02/23/26 $84.18
179036 03/16/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006529057-260227 12/20/25-02/23/26 $84.18
179036 03/16/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006529313-260210 12/4/25-2/5/26 $213.01
179036 03/16/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006529321-260210 12/4/25-2/4/26 $671.01
179036 03/16/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006536698-260210 12/4/25-2/4/26 $709.20
179036 03/16/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006568428-260225 12/17/25-02/19/26 $198.69
179036 03/16/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006568436-260225 12/17/25-02/19/26 $198.69
179036 03/16/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006528877-260219 12/12/25-02/12/26 $194.00
179037 03/16/2026 LOGICALIS S172172 CISCO PHONE SYSTEM UPGRADE $22,858.50 179038 03/16/2026 LOWE'S (LAR) 82936 James Woody Water Fountain replacement part
$10.11
179038 03/16/2026 LOWE'S (LAR) 81170 Civic Center & Brewster: Break Repair and Paint
$340.72
179038 03/16/2026 LOWE'S (LAR) 83330 Brewster- Supplies and keys $92.49

Town of Apple Valley
Commercial Warrants
Month of March 2026
179038 03/16/2026 LOWE'S (LAR) 84095 Civic Center Supplies for Concrete Patch $49.55 179038 03/16/2026 LOWE'S (LAR) 75664 Parks-Restroom Supplies $50.53 179038 03/16/2026 LOWE'S (LAR) 75599 Parks-Restroom Supplies $877.12 179039 03/16/2026 LUPICA, CINDY 2.2026 Yoga Fit Class Instructor Pay $436.80 179040 03/16/2026 NAPA 102864 Vehicle # 100 - Battery Cables/Lug $47.77 179040 03/16/2026 NAPA 103068 Vehicle Maintenance - diesel exhaust fluid
$129.34
179040 03/16/2026 NAPA 103070 Return - diesel exhaust fluid ($18.48) 179040 03/16/2026 NAPA 102049 Vehicle 100 - Battery terminal protector $10.66 179040 03/16/2026 NAPA 102048 vehicle 100 - ratchet locking flx $81.97 179041 03/16/2026 NIX, PATRICIA 2.2026 Line Dancing Instructor Pay $254.80 179051 03/16/2026 TRASH REFUND 318869 TRASH REFUND $68.02 179047 03/16/2026 TRASH REFUND 294694 TRASH REFUND $140.69 179050 03/16/2026 TRASH REFUND 223572 TRASH REFUND $1.28 179044 03/16/2026 TRASH REFUND 305129 TRASH REFUND $34.54 179043 03/16/2026 TRASH REFUND 333075 TRASH REFUND $249.36 179055 03/16/2026 TRASH REFUND 346328 TRASH REFUND $449.09 179046 03/16/2026 TRASH REFUND 332894 TRASH REFUND $18.06 179045 03/16/2026 TRASH REFUND 337406 TRASH REFUND $36.92 179053 03/16/2026 TRASH REFUND 120220 TRASH REFUND $141.90 179048 03/16/2026 TRASH REFUND 187181 TRASH REFUND $19.22 179049 03/16/2026 TRASH REFUND 231277 TRASH REFUND $72.50 179042 03/16/2026 TRASH REFUND 191208 TRASH REFUND $20.51 179054 03/16/2026 TRASH REFUND 348193 TRASH REFUND $18.86 179056 03/16/2026 PRECISION LOCK & SAFE 3167 Truck#113 Compartment Locks $473.08 179057 03/16/2026 QUINN COMPANY NR20555 AD3-1 Generator Troubleshoot $1,611.20 179058 03/16/2026 RIGHT OF WAY, INC 76964 PD SIGNS $163.09 179058 03/16/2026 RIGHT OF WAY, INC 77029 Vehicle Lettering $316.46 179059 03/16/2026 RIVERA EQUIPMENT 138 JW Gym Mainline Stoppage $675.00

Town of Apple Valley
Commercial Warrants
Month of March 2026
179059 03/16/2026 RIVERA EQUIPMENT 133 JW Mainline Work $525.00 179059 03/16/2026 RIVERA EQUIPMENT 134 DSB Mainline Stoppage $225.00 179060 03/16/2026 RSG, INC 15166 FY 25-26 SA SERVICES AND CB

RECONCILLIATION
$206.25
179061 03/16/2026 SAN BERNARDINO & RIVERSIDE 161M 948377 TH Fire Service $159.81 179061 03/16/2026 SAN BERNARDINO & RIVERSIDE 161M 948374 TH Fire Service $309.22 179061 03/16/2026 SAN BERNARDINO & RIVERSIDE 164M 942893 Aquatic Ctr Fire Service $30.00 179061 03/16/2026 SAN BERNARDINO & RIVERSIDE 164M 942896 Aquatic Ctr Fire Service $1,194.00 179061 03/16/2026 SAN BERNARDINO & RIVERSIDE 164M 929368 AVAS Fire Service $298.50 179061 03/16/2026 SAN BERNARDINO & RIVERSIDE 161M 948375 PD Fire Service $208.03 179061 03/16/2026 SAN BERNARDINO & RIVERSIDE 161M 948379 Golf Course Fire Service $225.00 179061 03/16/2026 SAN BERNARDINO & RIVERSIDE 161M 948376 DSB Fire Service $129.81 179061 03/16/2026 SAN BERNARDINO & RIVERSIDE 164M 942669 PW Fire Service $895.50 179061 03/16/2026 SAN BERNARDINO & RIVERSIDE 161M 948378 JW Fire Service $170.95 179061 03/16/2026 SAN BERNARDINO & RIVERSIDE 164M 942894 JW Fire Service $180.00 179062 03/16/2026 SAN BERNARDINO COUNCIL OF

GOVERNMENTS
GA DUES 26-02 GA ASSESSMENT MEMBERSHIP DUES $40,664.00
179063 03/16/2026 SCHNEIDER, GEORGE W 001042 Hoppy Trails 5K Beer Run Glasses $479.87 179064 03/16/2026 SCMAF 3.9.26 Contract Class Insurance for February 2026
$753.25
179065 03/16/2026 SILVER VALLEY PROPANE 103980 Propane Refill $46.97 179066 03/16/2026 SONSRAY MACHINERY LLC PSO184528-1 Skip Loader - Oil for Maintenance $204.70 179067 03/16/2026 SOUTHWEST GAS CORPORATION 910000825878-260224 1/10/26-2/10/26 $662.47 179067 03/16/2026 SOUTHWEST GAS CORPORATION 910000825928-260224 1/10/26-2/10/26 $1,165.41 179068 03/16/2026 STERICYCLE 8013438256 PD REGULAR/OFF-SITE $177.26 179069 03/16/2026 TAYLOR, SHARI 2.2026 Baton Class Instructor Pay $461.55 179070 03/16/2026 TEXAS LIFE INSURANCE CO. 01.2026 LIFE INS PREMIUMS: JAN *INVOICE #SM0BDF2025114001
$1,006.00
179070 03/16/2026 TEXAS LIFE INSURANCE CO. 12-2025 LIFE INS PREMIUMS: DEC *INVOICE #SM0BDF20251214001
$1,006.00
179071 03/16/2026 THE ECOHERO SHOW LLC 3653 The EcoHero Show $1,400.00

Town of Apple Valley
Commercial Warrants
Month of March 2026
179072 03/16/2026 TREVIPAY d3f4deea JPIA Training Snacks $507.29 179073 03/16/2026 ULINE 204326708 16 oz F-Style Jug 24 ct $60.69 179074 03/16/2026 UNDERGROUND SERVICE ALERT OF
SO. CALIFORNIA
220260034 Tickets and Monthly Service – February
2026
$317.45
179075 03/16/2026 USA BLUEBOOOK INV00961973 Gloves & Marking Paint for Maintenance $834.35 179076 03/16/2026 USPS 03.02.2026 Postage for Bulk Mailing Permit #83 $19,000.00 179077 03/16/2026 V.V.W.R.A. 03032026 Final Sewer Permits - February 2026 $87,029.40 179078 03/16/2026 VAN LANT & FANKHANEL, LLP 03.05.26 FY2024-25 STATE CONTROLLER/ STREET REPORT
$3,600.00
179079 03/16/2026 WANG, YIJIA 1113 ACCOUNTING SERVICES: FEBRUARY 2026 $1,125.00 179080 03/16/2026 WAXIE SANITARY SUPPLY 83796075 Parks-Custodian Supplies $1,268.66 179080 03/16/2026 WAXIE SANITARY SUPPLY 83720228 PD-Custodian Supplies $849.78 179080 03/16/2026 WAXIE SANITARY SUPPLY 83720220 DSB-Custodian Supplies $903.34 179080 03/16/2026 WAXIE SANITARY SUPPLY 83720214 PW-Custodian Supplies $813.62 179080 03/16/2026 WAXIE SANITARY SUPPLY 83698236 TH & DSB-Custodian Supplies $292.32 179080 03/16/2026 WAXIE SANITARY SUPPLY 83698106 Th & DSB-Custodian Supplies $673.25 179080 03/16/2026 WAXIE SANITARY SUPPLY 83698104 Parks Restrooms-Custodian Supplies $1,226.12 179081 03/16/2026 WINSUPPLY 527526 01 JW-Toilet Repair $147.54 179081 03/16/2026 WINSUPPLY 526657 02 Water Fountain Valve $105.14 179082 03/19/2026 A & B HITCHES AND MUFFLERS 9732 12 Ton Lunette Ring $91.58 179082 03/19/2026 A & B HITCHES AND MUFFLERS 9730 Trailer Repair $1,222.60 179083 03/19/2026 ABF PRINTS, INC. 63437 Required Mailings $354.42 179083 03/19/2026 ABF PRINTS, INC. 63438 Required Mailing $583.54 179084 03/19/2026 AMAZON CAPITAL SERVICES 1CMM-PJ34-HVXH XL Magnetic Whiteboard $173.99 179084 03/19/2026 AMAZON CAPITAL SERVICES 14PH-XFXF-MXKL Enhanced Bottle filler and single station ADA cool
$3,470.44
179084 03/19/2026 AMAZON CAPITAL SERVICES 1QMK-XH1W-TJN3 Day Camp Supplies $103.47 179084 03/19/2026 AMAZON CAPITAL SERVICES 1YFX-T9P9-VNXV ASAP Toys $29.15 179084 03/19/2026 AMAZON CAPITAL SERVICES 1QMK-XH1W-TX1W Spring Day Camp Crafts $315.55

Town of Apple Valley
Commercial Warrants
Month of March 2026
179084 03/19/2026 AMAZON CAPITAL SERVICES 1NYN-39L1-H9KD Fridge Filters $140.10 179084 03/19/2026 AMAZON CAPITAL SERVICES 1DTR-CYPY-Q9W4 Cell Phone Case $38.05 179084 03/19/2026 AMAZON CAPITAL SERVICES 1YQH-9PXQ-DJKH Privacy Screen $90.25 179085 03/19/2026 APPLE VALLEY FEED BIN 8309-44 Food $15.00 179086 03/19/2026 BARTA, BRETT 031326 Commercial Driver License - DMV Testing $102.10 179087 03/19/2026 BATTERY MART 402451 Generator Batteries $240.07 179088 03/19/2026 BENEFIT COORDINATORS

CORPORATION
B0MNFM DELTA DENTAL PREMIUM: APRIL 2026
INV B0MNFM
$6,419.00
179089 03/19/2026 BLUE DIAMOND MATERIALS 4379364 COLD MIX $43.85 179090 03/19/2026 BOOT BARN INC INV00578111 WORK BOOTS - C. HAYES $176.16 179090 03/19/2026 BOOT BARN INC INV00578112 WORK BOOTS - W. BURRELL $156.59 179091 03/19/2026 BURRTEC WASTE IND, INC. ACC 22 2-28-26 Acc-22 2-28-26 $60,816.86 179092 03/19/2026 CAR WASH PARTNERS, LLC 240858 WASH SERVICES: FEBRUARY 2026 $632.00 179093 03/19/2026 TRASH REFUND 316469 TRASH REFUND $23.56 179094 03/19/2026 TRASH REFUND 284418 TRASH REFUND $136.05 179095 03/19/2026 CRIPPS, ADAM 3.4.26 MEAL REIMBURSEMENT-CONF $112.08 179096 03/19/2026 CROSSTOWN ELECTRICAL & DATA,
INC.
5243006 Bear Valley Rd Intersection
Improvements
$48,783.25
179097 03/19/2026 DESERT GATE & AUTOMATION 1425 AVAS Emergency Gate Repair $7,800.00 179098 03/19/2026 DESERT VALLEY MEDICAL GROUP 15990 HR pre-employment screening $100.00 179099 03/19/2026 EDISON COMPANY 700213172294-260310 2/5/26-3/8/26 $104.84 179099 03/19/2026 EDISON COMPANY 700249258419-260310 2/5/26-3/8/26 $103.76 179099 03/19/2026 EDISON COMPANY 700082652229-260310 2/5/26-3/8/26 $181.13 179099 03/19/2026 EDISON COMPANY 700125247959-260310 2/5/26-3/8/26 $121.35 179099 03/19/2026 EDISON COMPANY 700698447938-260310 2/5/26-3/8/26 $40.26 179099 03/19/2026 EDISON COMPANY 700823935828-260310 2/5/26-3/8/26 $1,969.98 179099 03/19/2026 EDISON COMPANY 700831027639-260310 2/5/26-3/8/26 $8,034.69 179099 03/19/2026 EDISON COMPANY 700831028043-260310 2/5/26-3/8/26 $366.85 179099 03/19/2026 EDISON COMPANY 700966504105-260312 2/6/26-3/9/26 $73.21 179099 03/19/2026 EDISON COMPANY 700966512185-260312 2/6/26-3/9/26 $144.50

Town of Apple Valley
Commercial Warrants
Month of March 2026
179099 03/19/2026 EDISON COMPANY 700249522137-260309 2/5/26-3/8/26 $77.99 179099 03/19/2026 EDISON COMPANY 700613947093-260304 1/28/26-2/26/26 $6,557.34 179099 03/19/2026 EDISON COMPANY 700038142464-260302 02/01/26-02/28/26 $723.08 179099 03/19/2026 EDISON COMPANY 700724753833-251112 10/09/25-11/06/25 $14.69 179099 03/19/2026 EDISON COMPANY 700169523712-251119 10/16/25-11/16/25 $15.99 179099 03/19/2026 EDISON COMPANY 700408653869-251124 10/21/25-11/19/25 $16.06 179099 03/19/2026 EDISON COMPANY 700724753833-251212 11/07/25-12/09/25 $16.81 179099 03/19/2026 EDISON COMPANY 700169523712-251219 11/17/25-12/16/25 $14.59 179099 03/19/2026 EDISON COMPANY 700408653869-251226 11/20/25-12/21/25 $16.77 179099 03/19/2026 EDISON COMPANY 700724753833-260113 12/10/25-01/09/26 $4.18 179099 03/19/2026 EDISON COMPANY 700169523712-260121 12/17/25-01/15/26 $3.38 179099 03/19/2026 EDISON COMPANY 700408653869-260126 12/22/25-01/21/26 $1.40 179099 03/19/2026 EDISON COMPANY 700408653869-250424 03/21/25-04/21/25 CLIMATE CREDIT ($39.31) 179099 03/19/2026 EDISON COMPANY 700408653869-250825 07/23/25-08/20/25 $15.60 179099 03/19/2026 EDISON COMPANY 700408653869-250924 08/21/25-09/21/25 $15.83 179099 03/19/2026 EDISON COMPANY 700724753833-251014 09/10/25-10/08/25 CLIMATE CREDIT ($43.04) 179099 03/19/2026 EDISON COMPANY 700169523712-251020 09/17/25-10/15/25 CLMIATE CREDIT ($41.81) 179099 03/19/2026 EDISON COMPANY 700408653869-251023 09/22/25-10/20/25 CLIMATE CREDIT ($40.44) 179099 03/19/2026 EDISON COMPANY 700724753833-260212 1/10/26-2/09/26 $15.79 179099 03/19/2026 EDISON COMPANY 700408653869-260225 01/22/26-02/22/26 $17.62 179099 03/19/2026 EDISON COMPANY 700169523712-260220 01/16/26-02/17/26 $16.30 179100 03/19/2026 FIDELITY SECURITY LIFE INS / 167246158 VISION PREMIUMS: MARCH 2026 INV# 167246158
$1,281.82
179101 03/19/2026 G.A. OSBORNE PIPE & SUPPLY 101-58256 Thunderbird Repair & Brewster Backflows
$516.58
179101 03/19/2026 G.A. OSBORNE PIPE & SUPPLY 101-58281 James Woody Supplies $521.21 179102 03/19/2026 GARDA CL WEST, INC 10842932 SERVICES : MARCH 2026 $1,810.15 179102 03/19/2026 GARDA CL WEST, INC 20662918 FEBRUARY 2026 EXCESS CHARGE $21.18 179103 03/19/2026 GOLDEN STATE WATER COMPANY 23741200002-260227 01/27/26-02/26/26 $1,816.67 179104 03/19/2026 GT GOLF HOLDINGS, INC INV789895 Driving Range $1,799.82

Town of Apple Valley
Commercial Warrants
Month of March 2026
179105 03/19/2026 HAAKER EQUIPMENT CO INV31259 WINCAN SOFTWARE ANNUAL RENEWAL $2,750.00 179105 03/19/2026 HAAKER EQUIPMENT CO INV30292 Street Sweeper Replacement Wear Parts $1,301.65 179105 03/19/2026 HAAKER EQUIPMENT CO INV29949 Street Sweeper Maintenance Parts $325.08 179106 03/19/2026 HASA INC. 1096104 Pool Chemicals $370.15 179107 03/19/2026 HERITAGE LANDSCAPE SUPPLY
GROUP, INC.
0025392836-001 All Parks-Supplies $1,945.00
179108 03/19/2026 HESPERIA OUTDOOR POWER EQUIP 81049 Golf-Backpack Blower $147.29 179109 03/19/2026 HI DESERT TROPHY & AWARDS LLC 298968 24 CHERRY CERT., 1 TAV RETIRE., 5 X 2.5 PLATES
$1,626.90
179110 03/19/2026 HIGH DESERT LASER GRAPHICS 54905 NAME PLATES - MAROON W/WHITE 3X12 - GUY EISENBREY
$24.74
179111 03/19/2026 JI VEL RELIEF SERVICES VETERINARY

CORPORATION
431 Supervising Vet Services $4,500.00
179112 03/19/2026 LETHA COUGHLIN 1.2026 Ritmo Cardio Fitness Instructor Pay $43.20 179112 03/19/2026 LETHA COUGHLIN 01.2026 Made by me Craft Instructor Pay $129.00 179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006529339-260302 1/28/26-2/24/26 $230.29
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006528935-260302 1/25/26-2/24/26 $134.05
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006529305-260302 1/28/26-2/24/26 $134.05
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006559617-260309 12/31/25-3/4/26 $795.41
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006528943-260302 1/28/26-2/24/26 $234.87
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006529347-260302 529347: 1/28/26-2/24/26 $343.12
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006578286-260302 1/28/26-2/24/26 $502.84
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006568402-260303 12/20/25-2/23/26 $13,923.80
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006559609-260309 12/31/26-3/3/26 $1,978.97

Town of Apple Valley
Commercial Warrants
Month of March 2026
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006533984-260309 12/31/25-3/3/26 $852.53
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006533976-260309 12/31/25-3/3/26 $694.94
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006529099-260309 12/31/25-3/3/26 $389.52
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006528919-260309 12/31/25-3/3/26 $84.19
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006559625-260309 12/31/25-3/3/26 $623.31
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006568352-260309 12/31/25-3/4/26 $1,143.81
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006528901-260309 12/31/25-3/3/26 $84.19
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200016465839-260309 12/31/25-3/3/26 $389.52
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006529297-260309 12/31/25-3/3/26 $929.11
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006529180-260309 12/31/25-3/3/26 $389.52
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006529172-260309 12/31/25-3/3/26 $389.52
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006529115-260309 12/31/25-3/3/26 $618.54
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006533968-260309 12/31/25-3/3/26 $1,362.98
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006568386-260311 1/8/26-3/9/26 $84.19
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200008151314-260311 1/8/26-3/9/26 $704.50
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006529230-260311 1/8/26-3/9/26 $198.70
179113 03/19/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006529248-260311 1/8/26-3/9/26 $198.70

Town of Apple Valley
Commercial Warrants
Month of March 2026
179114 03/19/2026 LOWE'S (LAR) 98532 TH, DSB & PD- Batteries for air fresheners
$188.86
179114 03/19/2026 LOWE'S (LAR) 97181 Facilities-Sound Dampening Panels $40.19 179114 03/19/2026 LOWE'S (LAR) 82904 Town Hall-Toilet Repair $14.72 179114 03/19/2026 LOWE'S (LAR) 96168 Singh Center Door Repairs $47.69 179114 03/19/2026 LOWE'S (LAR) 71735 Facilities Shop supplies $94.91 179114 03/19/2026 LOWE'S (LAR) 83090 Facilities-insulating Foam $61.94 179114 03/19/2026 LOWE'S (LAR) 98497 Facilites-Welding supplies $174.03 179115 03/19/2026 MOJAVE DESERT & MOUNTAIN 1951 MRF January 2026 $54,272.06 179116 03/19/2026 NAPA 102781 Fuel cap for Truck 83 $28.26 179116 03/19/2026 NAPA 103440 Golf Course 4500-D $9.52
179117 03/19/2026 NEXXSOL CORPORATION 3962 ADOBE ANNUAL RENEWAL $14,951.00 179118 03/19/2026 O'REILLY AUTO PARTS 3877-445454 Auto Scubber Batteries $981.14 179145 03/19/2026 NEM REIMBURSEMENT 3.12.26 NEM REIMBURSEMENT $643.40 179125 03/19/2026 S/N Refund for 12-17-2025 06 12172506 S/N Refund for 12-17-2025 06 $40.00 179132 03/19/2026 S/N Refund for 12-17-2025 07 33267 S/N Refund for 12-17-2025 07 $20.00 179139 03/19/2026 S/N Refund for 12-17-2025 08 080820258 S/N Refund for 12-17-2025 08 $40.00 179142 03/19/2026 S/N Refund for 12-17-2025 09 238661 S/N Refund for 12-17-2025 09 $40.00 179119 03/19/2026 S/N Refund for 12-17-2025 10 256246 S/N Refund for 12-17-2025 10 $1,125.00 179126 03/19/2026 TRASH REFUND 342639 TRASH REFUND $119.29 179130 03/19/2026 TRASH REFUND 254677 TRASH REFUND $113.84 179128 03/19/2026 TRASH REFUND 273314 TRASH REFUND $49.70 179129 03/19/2026 TRASH REFUND 325615 TRASH REFUND $115.37 179135 03/19/2026 Rental Deposit Refund 3.5.2026 Rental Deposit Refund $250.00 179136 03/19/2026 FOG Refund FOG Refund FOG Refund $100.00 179124 03/19/2026 Citation Overpayment Citation Overpayment Citation Overpayment $450.00 179134 03/19/2026 TRASH REFUND 273476 TRASH REFUND $40.62 179146 03/19/2026 TRASH REFUND 346142 TRASH REFUND $70.00 179120 03/19/2026 TRASH REFUND 244572 TRASH REFUND $57.70 179137 03/19/2026 TRASH REFUND 280275 TRASH REFUND $32.72

Town of Apple Valley
Commercial Warrants
Month of March 2026
179140 03/19/2026 TRASH REFUND 311690 TRASH REFUND $58.00 179122 03/19/2026 TRASH REFUND 348048 TRASH REFUND $77.28 179123 03/19/2026 TRASH REFUND 306238 TRASH REFUND $40.29 179127 03/19/2026 TRASH REFUND 320425 TRASH REFUND $121.83 179141 03/19/2026 TRASH REFUND 345975 TRASH REFUND $814.92 179143 03/19/2026 TRASH REFUND 346428 TRASH REFUND $48.79 179138 03/19/2026 TRASH REFUND 309343 TRASH REFUND $66.88 179131 03/19/2026 TRASH REFUND 305179 TRASH REFUND $97.81 179121 03/19/2026 TRASH REFUND 233105 TRASH REFUND $91.83 179144 03/19/2026 TRASH REFUND 219796 TRASH REFUND $132.77 179133 03/19/2026 NEM CASH OUT 625114-251105 NEM CASH OUT $371.33 179147 03/19/2026 TRASH REFUND 212958 TRASH REFUND $33.79 179148 03/19/2026 TRASH REFUND 317170 TRASH REFUND $70.83 179149 03/19/2026 PETERSEN, KRYSTA 3.9.26 Adult Co-Ed Official Pay $100.00 179149 03/19/2026 PETERSEN, KRYSTA 3.9.2026 Adult Coed Volleyball Official Pay $100.00 179150 03/19/2026 R&R PRODUCTS CD3120132 Golf-Pest Maint. & Marking Paint Boxes 7 Pipes
$320.07
179151 03/19/2026 ROADRUNNER AUTO REPAIR INC 8066 Vehicle Repair #58 $635.82 179152 03/19/2026 SAN BERNARDINO COUNTY SHERIFF'S

DEPARTMENT
1800002214 MONTHLY LAW ENFORCEMENT SVCS
MARCH 2026
$1,953,098.00
179153 03/19/2026 SAN BERNARDINO FIRE PROT. DIST AV426CC April to June 2026 $25,126.05 179154 03/19/2026 SITEONE LANDSCAPE SUPPLY LLC 162827664-001 James Woody Baseball Fields $2,388.82 179155 03/19/2026 TRASH REFUND 281014 TRASH REFUND $31.64 179156 03/19/2026 SPLATTERED INK, LLC 12065 Facilities-Uniforms & Jackets $1,186.96 179157 03/19/2026 STILES ANIMAL REMOVAL, INC. 6277 Disposal Servies $5,490.00 179158 03/19/2026 TOWN OF APPLE VALLEY 125269-260226 SEWER SERVICE: MARCH 2026 $74.28 179158 03/19/2026 TOWN OF APPLE VALLEY 209958-260226 SEWER SERVICE: MARCH 2026 $219.13 179158 03/19/2026 TOWN OF APPLE VALLEY 125545-260226 TRASH AND SEWER SERVICE: MARCH 2026
$274.66
179158 03/19/2026 TOWN OF APPLE VALLEY 165800-260226 SEWER SERVICE: MARCH 2026 $53.85 179158 03/19/2026 TOWN OF APPLE VALLEY 170715-260226 SEWER SERVICE: MARCH 2026 $135.56

Town of Apple Valley
Commercial Warrants
Month of March 2026
179158 03/19/2026 TOWN OF APPLE VALLEY 204410-260226 SEWER SERVICE: MARCH 2026 $37.14 179158 03/19/2026 TOWN OF APPLE VALLEY 238221-260226 SEWER SERVICE: MARCH 2026 $180.13 179158 03/19/2026 TOWN OF APPLE VALLEY 261846-260226 SEWER SERVICE: MARCH 2026 $386.26 179158 03/19/2026 TOWN OF APPLE VALLEY 269632-260226 SEWER SERVICE: MARCH 2026 $37.14 179158 03/19/2026 TOWN OF APPLE VALLEY 345843-260226 SEWER SERVICE: MARCH 2026 $158.00 179158 03/19/2026 TOWN OF APPLE VALLEY 204597-260226 SEWER SERVICE: MARCH 2026 $261.84 179158 03/19/2026 TOWN OF APPLE VALLEY 258823-260226 SEWER SERVICE: MARCH 2026 $826.37 179158 03/19/2026 TOWN OF APPLE VALLEY 263293-260226 TRASH AND SEWER SERVICE: MARCH 2026
$195.14
179158 03/19/2026 TOWN OF APPLE VALLEY 269601-260226 SEWER SERVICE: MARCH 2026 $267.41 179158 03/19/2026 TOWN OF APPLE VALLEY 305859-260226 SEWER SERVICE: MARCH 2026 $50.14 179158 03/19/2026 TOWN OF APPLE VALLEY 339553-260226 SEWER SERVICE: MARCH 2026 $794.80 179159 03/19/2026 TURF STAR INC. INV139820 Mower Repair $1,570.15 179160 03/19/2026 USPS 2.20.26 USPS Marketing Mail Fee $370.00 179161 03/19/2026 V.V.W.R.A. 0052497 Sewage Treatment - February 2026 $380,716.03 179162 03/19/2026 VERIZON WIRELESS 6136745918 CELL PHONE AND TABLET SERVICE 1/24- 2/23
$4,241.66
179163 03/19/2026 WAXIE SANITARY SUPPLY 83803147 Parks Cleaning Supplies $611.20 179164 03/19/2026 TRASH REFUND 251626 TRASH REFUND $38.80 179165 03/19/2026 WILBUR-ELLIS COMPANY LLC 17663597 All Parks-Weeds $2,161.95 179166 03/19/2026 WPONCALL 298-796 WEBSITE MAINTENANCE $300.00 179167 03/19/2026 ZAP MANUFACTURING 10537 Town Owned Sign Materials Refurbishment
$829.36
179168 03/20/2026 NEM CASH OUT 202892-26309 NEM CASH OUT $9.10 179169 03/20/2026 NEM CASH OUT 800097-26309 NEM CASH OUT $193.91 179170 03/20/2026 NEM CASH OUT 548893-26309 NEM CASH OUT $46.32 179171 03/20/2026 NEM CASH OUT 31333-26309 NEM CASH OUT $55.06 179172 03/20/2026 NEM CASH OUT 421607-26309 NEM CASH OUT $118.23 179173 03/20/2026 NEM CASH OUT 960983-26309 NEM CASH OUT $226.26 179174 03/20/2026 NEM CASH OUT 282183-26309 NEM CASH OUT $494.12 179175 03/20/2026 NEM CASH OUT 286666-26309 NEM CASH OUT $42.99

Town of Apple Valley
Commercial Warrants
Month of March 2026
179176 03/20/2026 NEM CASH OUT 380382-26309 NEM CASH OUT $34.73 179177 03/20/2026 NEM CASH OUT 452894-26309 NEM CASH OUT $213.16 179178 03/20/2026 NEM CASH OUT 277856-26309 NEM CASH OUT $338.65 179179 03/20/2026 NEM CASH OUT 492897-26309 NEM CASH OUT $276.81 179180 03/20/2026 NEM CASH OUT 500602-26309 NEM CASH OUT $121.86 179181 03/20/2026 NEM CASH OUT 297650-26309 NEM CASH OUT $218.08 179182 03/20/2026 NEM CASH OUT 23112-26309 NEM CASH OUT $11.65 179183 03/20/2026 NEM CASH OUT 243286-26309 NEM CASH OUT $175.42 179184 03/20/2026 NEM CASH OUT 654365-26309 NEM CASH OUT $256.97 179185 03/20/2026 NEM CASH OUT 987543-26309 NEM CASH OUT $326.31 179186 03/20/2026 NEM CASH OUT 26559-26309 NEM CASH OUT $36.21 179187 03/20/2026 NEM CASH OUT 516291-26309 NEM CASH OUT $155.18 179188 03/20/2026 NEM CASH OUT 410652-26309 NEM CASH OUT $374.00 179189 03/20/2026 NEM CASH OUT 839850-26309 NEM CASH OUT $76.85 179190 03/20/2026 NEM CASH OUT 302954-26309 NEM CASH OUT $98.41 179191 03/20/2026 NEM CASH OUT 729691-26309 NEM CASH OUT $120.45 179192 03/20/2026 NEM CASH OUT 417195-26309 NEM CASH OUT $414.77 179193 03/20/2026 NEM CASH OUT 409366-26309 NEM CASH OUT $241.43 179194 03/20/2026 NEM CASH OUT 971868-26309 NEM CASH OUT $21.71 179195 03/20/2026 NEM CASH OUT 434556-26309 NEM CASH OUT $84.98 179196 03/20/2026 NEM CASH OUT 759685-26309 NEM CASH OUT $2.32 179197 03/20/2026 NEM CASH OUT 519206-26309 NEM CASH OUT $254.41 179198 03/20/2026 NEM CASH OUT 426561-26309 NEM CASH OUT $11.94 179199 03/20/2026 NEM CASH OUT 27306-26309 NEM CASH OUT $161.17 179200 03/20/2026 NEM CASH OUT 563520-26309 NEM CASH OUT $183.35 179201 03/20/2026 NEM CASH OUT 447777-26309 NEM CASH OUT $10.47 179202 03/20/2026 NEM CASH OUT 372874-26309 NEM CASH OUT $47.89 179203 03/20/2026 NEM CASH OUT 449271-26309 NEM CASH OUT $138.14 179204 03/20/2026 NEM CASH OUT 272965-26309 NEM CASH OUT $149.03 179205 03/20/2026 NEM CASH OUT 916175-26309 NEM CASH OUT $58.37

Town of Apple Valley
Commercial Warrants
Month of March 2026
179206 03/20/2026 NEM CASH OUT 231047-26309 NEM CASH OUT $151.58 179207 03/20/2026 NEM CASH OUT 453313-26309 NEM CASH OUT $133.26 179208 03/20/2026 NEM CASH OUT 334966-26309 NEM CASH OUT $357.82 179209 03/20/2026 NEM CASH OUT 10026-26309 NEM CASH OUT $104.35 179210 03/20/2026 NEM CASH OUT 426078-26309 NEM CASH OUT $37.12 179211 03/20/2026 NEM CASH OUT 452588-26309 NEM CASH OUT $198.34 179212 03/20/2026 NEM CASH OUT 995751-26309 NEM CASH OUT $86.40 179213 03/20/2026 NEM CASH OUT 991136-26309 NEM CASH OUT $358.35 179214 03/20/2026 NEM CASH OUT 544155-26309 NEM CASH OUT $76.60 179215 03/20/2026 NEM CASH OUT 381611-26309 NEM CASH OUT $520.28 179216 03/20/2026 NEM CASH OUT 43940-26309 NEM CASH OUT $311.14 179217 03/20/2026 NEM CASH OUT 503369-26309 NEM CASH OUT $105.36 179218 03/20/2026 NEM CASH OUT 359948-26309 NEM CASH OUT $248.81 179219 03/20/2026 NEM CASH OUT 204949-26309 NEM CASH OUT $110.24 179220 03/20/2026 NEM CASH OUT 373282-26309 NEM CASH OUT $47.13 179221 03/20/2026 NEM CASH OUT 446655-26309 NEM CASH OUT $58.02 179222 03/20/2026 NEM CASH OUT 267079-26309 NEM CASH OUT $76.04 179223 03/20/2026 NEM CASH OUT 88457-26309 NEM CASH OUT $64.51 179224 03/20/2026 NEM CASH OUT 363585-26309 NEM CASH OUT $100.62 179225 03/20/2026 NEM CASH OUT 361207-26309 NEM CASH OUT $509.74 179226 03/20/2026 NEM CASH OUT 417278-26309 NEM CASH OUT $102.00 179227 03/20/2026 NEM CASH OUT 103911-26309 NEM CASH OUT $245.53 179228 03/20/2026 NEM CASH OUT 974011-26309 NEM CASH OUT $6.62 179229 03/20/2026 NEM CASH OUT 658599-26309 NEM CASH OUT $139.46 179230 03/20/2026 NEM CASH OUT 212511-26309 NEM CASH OUT $102.16 179231 03/20/2026 NEM CASH OUT 836238-26309 NEM CASH OUT $346.58 179232 03/20/2026 NEM CASH OUT 395366-26309 NEM CASH OUT $37.91 179233 03/20/2026 NEM CASH OUT 480832-26309 NEM CASH OUT $114.27 179234 03/20/2026 NEM CASH OUT 472764-26309 NEM CASH OUT $42.90 179235 03/20/2026 NEM CASH OUT 168913-26309 NEM CASH OUT $59.11

Town of Apple Valley
Commercial Warrants
Month of March 2026
179236 03/20/2026 NEM CASH OUT 593118-26309 NEM CASH OUT $351.56 179237 03/20/2026 NEM CASH OUT 585400-26309 NEM CASH OUT $1,210.45 179238 03/20/2026 NEM CASH OUT 854576-26309 NEM CASH OUT $83.59 179239 03/20/2026 NEM CASH OUT 419125-26309 NEM CASH OUT $180.43 179240 03/20/2026 NEM CASH OUT 177547-26309 NEM CASH OUT $174.29 179241 03/20/2026 NEM CASH OUT 854940-26309 NEM CASH OUT $351.53 179242 03/20/2026 NEM CASH OUT 205374-26309 NEM CASH OUT $4,491.06 179243 03/20/2026 NEM CASH OUT 522779-26309 NEM CASH OUT $19.90 179244 03/20/2026 NEM CASH OUT 381576-26309 NEM CASH OUT $75.74 179245 03/20/2026 NEM CASH OUT 554348-26309 NEM CASH OUT $110.54 179246 03/20/2026 NEM CASH OUT 395389-26309 NEM CASH OUT $72.19 179247 03/20/2026 NEM CASH OUT 960917-26309 NEM CASH OUT $11.94 179248 03/20/2026 NEM CASH OUT 940943-26309 NEM CASH OUT $193.85 179249 03/20/2026 NEM CASH OUT 55807-26309 NEM CASH OUT $84.80 179250 03/20/2026 NEM CASH OUT 214600-26309 NEM CASH OUT $64.56 179251 03/20/2026 NEM CASH OUT 206057-26309 NEM CASH OUT $22.11 179252 03/20/2026 NEM CASH OUT 500837-26309 NEM CASH OUT $69.33 179253 03/20/2026 NEM CASH OUT 428974-26309 NEM CASH OUT $60.44 179254 03/20/2026 NEM CASH OUT 441191-26309 NEM CASH OUT $6.85 179255 03/20/2026 NEM CASH OUT 347958-26309 NEM CASH OUT $23.58 179256 03/20/2026 NEM CASH OUT 8140-26309 NEM CASH OUT $33.27 179257 03/20/2026 NEM CASH OUT 529390-26309 NEM CASH OUT $30.51 179258 03/20/2026 NEM CASH OUT 409123-26309 NEM CASH OUT $75.13 179259 03/20/2026 NEM CASH OUT 488590-26309 NEM CASH OUT $104.44 179260 03/20/2026 NEM CASH OUT 431794-26309 NEM CASH OUT $44.37 179261 03/20/2026 NEM CASH OUT 427701-26309 NEM CASH OUT $4.33 179262 03/20/2026 NEM CASH OUT 139188-26309 NEM CASH OUT $261.98 179263 03/20/2026 NEM CASH OUT 502501-26309 NEM CASH OUT $25.30 179264 03/20/2026 NEM CASH OUT 26767-26309 NEM CASH OUT $314.48 179265 03/20/2026 NEM CASH OUT 237446-26309 NEM CASH OUT $40.58

Town of Apple Valley
Commercial Warrants
Month of March 2026
179266 03/20/2026 NEM CASH OUT 488636-26309 NEM CASH OUT $130.94 179267 03/20/2026 NEM CASH OUT 698640-26309 NEM CASH OUT $61.36 179268 03/20/2026 NEM CASH OUT 34358-26309 NEM CASH OUT $183.85 179269 03/20/2026 NEM CASH OUT 29409-26309 NEM CASH OUT $212.99 179270 03/20/2026 NEM CASH OUT 304365-26309 NEM CASH OUT $79.39 179271 03/20/2026 NEM CASH OUT 413600-26309 NEM CASH OUT $202.24 179272 03/20/2026 NEM CASH OUT 734121-26309 NEM CASH OUT $7.33 179273 03/20/2026 NEM CASH OUT 552943-26309 NEM CASH OUT $192.63 179274 03/20/2026 NEM CASH OUT 463720-26309 NEM CASH OUT $125.61 179275 03/20/2026 NEM CASH OUT 272401-26309 NEM CASH OUT $51.07 179276 03/20/2026 NEM CASH OUT 502146-26309 NEM CASH OUT $163.57 179277 03/20/2026 NEM CASH OUT 312050-26309 NEM CASH OUT $155.20 179278 03/20/2026 NEM CASH OUT 272909-26309 NEM CASH OUT $69.97 179279 03/20/2026 NEM CASH OUT 200184-26309 NEM CASH OUT $168.11 179280 03/20/2026 NEM CASH OUT 895329-26309 NEM CASH OUT $143.64 179281 03/20/2026 NEM CASH OUT 479624-26309 NEM CASH OUT $200.86 179282 03/20/2026 NEM CASH OUT 209955-26309 NEM CASH OUT $500.20 179283 03/20/2026 NEM CASH OUT 624569-26309 NEM CASH OUT $369.56 179284 03/20/2026 NEM CASH OUT 300654-26309 NEM CASH OUT $181.53 179285 03/20/2026 NEM CASH OUT 20516-26309 NEM CASH OUT $27.55 179286 03/20/2026 NEM CASH OUT 204421-26309 NEM CASH OUT $121.22 179287 03/20/2026 NEM CASH OUT 380694-26309 NEM CASH OUT $305.68 179288 03/20/2026 NEM CASH OUT 374335-26309 NEM CASH OUT $101.31 179289 03/20/2026 NEM CASH OUT 854625-26309 NEM CASH OUT $46.48 179290 03/20/2026 NEM CASH OUT 492866-26309 NEM CASH OUT $488.73 179291 03/20/2026 NEM CASH OUT 712754-26309 NEM CASH OUT $7.64 179292 03/20/2026 NEM CASH OUT 445993-26309 NEM CASH OUT $116.13 179293 03/20/2026 NEM CASH OUT 963354-26309 NEM CASH OUT $292.27 179294 03/20/2026 NEM CASH OUT 85939-26309 NEM CASH OUT $191.55 179295 03/20/2026 NEM CASH OUT 186512-26309 NEM CASH OUT $32.03

Town of Apple Valley
Commercial Warrants
Month of March 2026
179296 03/20/2026 NEM CASH OUT 289155-26309 NEM CASH OUT $263.45 179297 03/20/2026 NEM CASH OUT 57030-26309 NEM CASH OUT $140.52 179298 03/20/2026 NEM CASH OUT 967964-26309 NEM CASH OUT $72.28 179299 03/20/2026 NEM CASH OUT 459151-26309 NEM CASH OUT $74.57 179300 03/20/2026 NEM CASH OUT 409353-26309 NEM CASH OUT $226.84 179301 03/20/2026 NEM CASH OUT 957492-26309 NEM CASH OUT $41.55 179302 03/20/2026 NEM CASH OUT 42497-26309 NEM CASH OUT $98.51 179303 03/20/2026 NEM CASH OUT 57092-26309 NEM CASH OUT $144.20 179304 03/20/2026 NEM CASH OUT 948740-26309 NEM CASH OUT $530.75 179305 03/20/2026 NEM CASH OUT 526177-26309 NEM CASH OUT $9.88 179306 03/20/2026 NEM CASH OUT 361818-26309 NEM CASH OUT $139.87 179307 03/20/2026 NEM CASH OUT 602955-26309 NEM CASH OUT $7.93 179308 03/20/2026 NEM CASH OUT 103963-26309 NEM CASH OUT $259.46 179309 03/20/2026 NEM CASH OUT 597694-26309 NEM CASH OUT $305.85 179310 03/20/2026 NEM CASH OUT 47648-26309 NEM CASH OUT $205.05 179311 03/20/2026 NEM CASH OUT 944385-26309 NEM CASH OUT $335.01 179312 03/20/2026 NEM CASH OUT 424651-26309 NEM CASH OUT $150.92 179313 03/20/2026 NEM CASH OUT 536337-26309 NEM CASH OUT $387.10 179314 03/20/2026 NEM CASH OUT 459198-26309 NEM CASH OUT $60.64 179315 03/20/2026 NEM CASH OUT 360201-26309 NEM CASH OUT $60.85 179316 03/20/2026 NEM CASH OUT 339111-26309 NEM CASH OUT $61.18 179317 03/20/2026 NEM CASH OUT 447185-26309 NEM CASH OUT $225.51 179318 03/20/2026 NEM CASH OUT 937278-26309 NEM CASH OUT $10.87 179319 03/20/2026 NEM CASH OUT 312847-26309 NEM CASH OUT $145.57 179320 03/20/2026 NEM CASH OUT 958748-26309 NEM CASH OUT $24.91 179321 03/20/2026 NEM CASH OUT 226066-26309 NEM CASH OUT $736.30 179322 03/20/2026 NEM CASH OUT 437939-26309 NEM CASH OUT $181.04 179323 03/20/2026 NEM CASH OUT 653167-26309 NEM CASH OUT $210.05 179324 03/20/2026 NEM CASH OUT 17801-26309 NEM CASH OUT $140.16 179325 03/20/2026 NEM CASH OUT 925351-26309 NEM CASH OUT $187.79

Town of Apple Valley
Commercial Warrants
Month of March 2026
179326 03/20/2026 NEM CASH OUT 381565-26309 NEM CASH OUT $238.00 179327 03/20/2026 NEM CASH OUT 137083-26309 NEM CASH OUT $79.25 179328 03/20/2026 NEM CASH OUT 716433-26309 NEM CASH OUT $36.78 179329 03/20/2026 NEM CASH OUT 369188-26309 NEM CASH OUT $262.59 179330 03/20/2026 NEM CASH OUT 158793-26309 NEM CASH OUT $382.72 179331 03/20/2026 NEM CASH OUT 360382-26309 NEM CASH OUT $132.52 179332 03/20/2026 NEM CASH OUT 717614-26309 NEM CASH OUT $127.29 179333 03/20/2026 NEM CASH OUT 882481-26309 NEM CASH OUT $20.52 179334 03/20/2026 NEM CASH OUT 540731-26309 NEM CASH OUT $361.84 179335 03/20/2026 NEM CASH OUT 659662-26309 NEM CASH OUT $61.90 179336 03/20/2026 NEM CASH OUT 67860-26309 NEM CASH OUT $130.82 179337 03/20/2026 NEM CASH OUT 880729-26309 NEM CASH OUT $66.72 179338 03/20/2026 NEM CASH OUT 879274-26309 NEM CASH OUT $28.43 179339 03/20/2026 NEM CASH OUT 428899-26309 NEM CASH OUT $365.25 179340 03/20/2026 NEM CASH OUT 899321-26309 NEM CASH OUT $92.00 179341 03/20/2026 NEM CASH OUT 215477-26309 NEM CASH OUT $158.26 179342 03/20/2026 NEM CASH OUT 416581-26309 NEM CASH OUT $111.90 179343 03/20/2026 NEM CASH OUT 878023-26309 NEM CASH OUT $234.15 179344 03/20/2026 NEM CASH OUT 14164-26309 NEM CASH OUT $129.93 179345 03/20/2026 NEM CASH OUT 885101-26309 NEM CASH OUT $617.70 179346 03/20/2026 NEM CASH OUT 322141-26309 NEM CASH OUT $53.79 179347 03/20/2026 NEM CASH OUT 788797-26309 NEM CASH OUT $80.91 179348 03/20/2026 NEM CASH OUT 930284-26309 NEM CASH OUT $294.33 179349 03/20/2026 NEM CASH OUT 414910-26309 NEM CASH OUT $319.77 179350 03/20/2026 NEM CASH OUT 74530-26309 NEM CASH OUT $211.07 179351 03/20/2026 NEM CASH OUT 105748-26309 NEM CASH OUT $105.63 179352 03/20/2026 NEM CASH OUT 750922-26309 NEM CASH OUT $12.74 179353 03/20/2026 NEM CASH OUT 453751-26309 NEM CASH OUT $164.56 179354 03/20/2026 NEM CASH OUT 46889-26309 NEM CASH OUT $27.84 179355 03/20/2026 NEM CASH OUT 465837-26309 NEM CASH OUT $62.80

Town of Apple Valley
Commercial Warrants
Month of March 2026
179356 03/20/2026 NEM CASH OUT 984249-26309 NEM CASH OUT $167.07 179357 03/20/2026 NEM CASH OUT 712888-26309 NEM CASH OUT $92.13 179358 03/20/2026 NEM CASH OUT 382300-26309 NEM CASH OUT $11.02 179359 03/20/2026 NEM CASH OUT 369085-26309 NEM CASH OUT $75.68 179360 03/20/2026 NEM CASH OUT 212809-26309 NEM CASH OUT $7.87 179361 03/20/2026 NEM CASH OUT 387500-26309 NEM CASH OUT $53.13 179362 03/20/2026 NEM CASH OUT 159128-26309 NEM CASH OUT $140.01 179363 03/20/2026 NEM CASH OUT 351320-26309 NEM CASH OUT $496.66 179364 03/20/2026 NEM CASH OUT 476316-26309 NEM CASH OUT $44.92 179365 03/20/2026 NEM CASH OUT 292347-26309 NEM CASH OUT $86.43 179366 03/20/2026 NEM CASH OUT 14156-26309 NEM CASH OUT $38.86 179367 03/20/2026 NEM CASH OUT 722973-26309 NEM CASH OUT $274.92 179368 03/20/2026 NEM CASH OUT 858369-26309 NEM CASH OUT $30.74 179369 03/20/2026 NEM CASH OUT 726830-26309 NEM CASH OUT $36.81 179370 03/20/2026 NEM CASH OUT 729654-26309 NEM CASH OUT $242.04 179371 03/20/2026 NEM CASH OUT 50785-26309 NEM CASH OUT $85.36 179372 03/20/2026 NEM CASH OUT 881770-26309 NEM CASH OUT $255.47 179373 03/20/2026 NEM CASH OUT 207470-26309 NEM CASH OUT $7.88 179374 03/26/2026 ABF PRINTS, INC. 63574 Required Mailings $365.16 179374 03/26/2026 ABF PRINTS, INC. 63573 Required Mailings $544.16 179375 03/26/2026 AMAZON CAPITAL SERVICES 1P6Q-KMKL-CCLD OFFICE SUPPLIES $86.10 179375 03/26/2026 AMAZON CAPITAL SERVICES 1CG1-HKPT-3VLJ Day CampSupplies $70.06 179375 03/26/2026 AMAZON CAPITAL SERVICES 1FD4-V3TC-FYCC Day Camp Decorations and Craft Supplies $110.53 179375 03/26/2026 AMAZON CAPITAL SERVICES 1CG6-NJY9-PFPW POLY HEADSET - HD 8035 $403.33 179375 03/26/2026 AMAZON CAPITAL SERVICES 16GC-RX4H-JWWC SFP MODULES - HD 8758 $717.72 179375 03/26/2026 AMAZON CAPITAL SERVICES 16QV-KR9H-KCMJ TECH SUPPLIES $59.80 179375 03/26/2026 AMAZON CAPITAL SERVICES 1QNT-P4VY-MKTR Singh Center- Mic Cable Patch COrds $130.49 179376 03/26/2026 AMERICAN PAVEMENT SYSTEMS, INC. 6932R 2025 Chip Seal Retention $162,095.35 179377 03/26/2026 APPLE VALLEY FIRE PROTECTION INV-2025-0001603 James Woody Permit $223.00

Town of Apple Valley
Commercial Warrants
Month of March 2026
179378 03/26/2026 BEAR VALLEY ANIMAL HOSPITAL 696430 S/N Services $205.67 179378 03/26/2026 BEAR VALLEY ANIMAL HOSPITAL 696661 S/N Services $1,352.72 179378 03/26/2026 BEAR VALLEY ANIMAL HOSPITAL 696984 S/N Services $304.19 179378 03/26/2026 BEAR VALLEY ANIMAL HOSPITAL 694767 S/N Services $691.77 179378 03/26/2026 BEAR VALLEY ANIMAL HOSPITAL 695843 S/N Services $205.67 179378 03/26/2026 BEAR VALLEY ANIMAL HOSPITAL 696115 S/N Services $258.75 179378 03/26/2026 BEAR VALLEY ANIMAL HOSPITAL 695329 S/N Services $547.17 179378 03/26/2026 BEAR VALLEY ANIMAL HOSPITAL 696274 S/N Services $1,098.76 179378 03/26/2026 BEAR VALLEY ANIMAL HOSPITAL 697585 Medical Treatment $166.83 179378 03/26/2026 BEAR VALLEY ANIMAL HOSPITAL 696811 S/N Services & Medical $221.02 179378 03/26/2026 BEAR VALLEY ANIMAL HOSPITAL 696991 S/N Services $598.84 179378 03/26/2026 BEAR VALLEY ANIMAL HOSPITAL 696677 S/N Services $598.67 179378 03/26/2026 BEAR VALLEY ANIMAL HOSPITAL 698043 S/N Services $670.09 179378 03/26/2026 BEAR VALLEY ANIMAL HOSPITAL 697706 S/N Services $636.13 179378 03/26/2026 BEAR VALLEY ANIMAL HOSPITAL 696280 S/N Services $678.79 179378 03/26/2026 BEAR VALLEY ANIMAL HOSPITAL 697482 S/N Services $660.12 179378 03/26/2026 BEAR VALLEY ANIMAL HOSPITAL 697241 S/N Services $701.71 179378 03/26/2026 BEAR VALLEY ANIMAL HOSPITAL 697483 Medical Treatment $1,001.20 179378 03/26/2026 BEAR VALLEY ANIMAL HOSPITAL 698172 S/N Services & Medical Treatment $1,612.44 179379 03/26/2026 CALI AUTO GLASS INC 32180 PD VEHICLE $503.44 179380 03/26/2026 CHARLES ABBOTT ASSOCIATES 69958 January 2026 Building & Safety $75,691.00 179380 03/26/2026 CHARLES ABBOTT ASSOCIATES 69868 December 2025 Building & Safety $69,747.75 179381 03/26/2026 CHARTER COMMUNICATIONS 170398001021426 VOICE, INTERNET, ELAN, AND VIDEO SERVICE 2/17-3/16
$10,067.28
179381 03/26/2026 CHARTER COMMUNICATIONS 170398001031426 VOICE, INTERNET, ELAN, AND VIDEO SERVICE 3/17-4/16
$10,072.29
179382 03/26/2026 CULLIGAN BOTTLED WATER 202602034755 Golf-Water Service $273.14 179383 03/26/2026 EDISON COMPANY 700024926115-260316 2/10/26-3/11/26 $4,030.38 179383 03/26/2026 EDISON COMPANY 700122454056-260316 2/10/26-3/11/26 $2,118.50 179383 03/26/2026 EDISON COMPANY 700244937875-260316 2/10/26-3/11/26 $225.62 179383 03/26/2026 EDISON COMPANY 700528228597-260317 2/11/26-3/12/26 $3,133.56

Town of Apple Valley
Commercial Warrants
Month of March 2026
179383 03/26/2026 EDISON COMPANY 600000520069-260313 2/01/26-2/28/26 $15,505.26 179383 03/26/2026 EDISON COMPANY 701010558168-260313 2/9/26-3/10/26 $86.18 179383 03/26/2026 EDISON COMPANY 700129606693-260318 2/12/26-3/15/26 $140.16 179383 03/26/2026 EDISON COMPANY 700465855274-260316 2/10/26-3/11/26 $4,499.82 179383 03/26/2026 EDISON COMPANY 700524419127-260316 2/10/26-3/11/26 $15.32 179383 03/26/2026 EDISON COMPANY 700724753833-260316 2/10/26-3/11/26 $15.49 179383 03/26/2026 EDISON COMPANY 700764333974-260316 2/10/26-3/11/26 $1,786.12 179384 03/26/2026 FEDEX 9-159-65374 SHIPPING $15.71
179384 03/26/2026 FEDEX 9-203-63991 SHIPPING $8.49
179384 03/26/2026 FEDEX 9-212-61896 SHIPPING $15.07
179385 03/26/2026 G.A. OSBORNE PIPE & SUPPLY 101-75040-01 Irrigation Repair Supplies $1,431.45 179386 03/26/2026 GEMINI TIMING 1757 Apple Valley Half Marathon 2026 $3,314.00 179387 03/26/2026 HIGH DESERT FORD 6126461/4 PD VEHICLE REPAIR $5,045.41 179388 03/26/2026 HIGH DESERT LASER GRAPHICS 54990 Employee of the Quarter plaque plate $11.96 179389 03/26/2026 HOME DEPOT CREDIT SEVICES 2534584 Toilet Repair and Ladder $91.73 179389 03/26/2026 HOME DEPOT CREDIT SEVICES 6013918 McConnel Park Bathroom Soap $62.23 179389 03/26/2026 HOME DEPOT CREDIT SEVICES 8534971 Facilities Truck Storage $74.97 179389 03/26/2026 HOME DEPOT CREDIT SEVICES 0032692 Repair Supplies $90.44 179389 03/26/2026 HOME DEPOT CREDIT SEVICES 9020522 TH Outlet Repair $11.94 179389 03/26/2026 HOME DEPOT CREDIT SEVICES 5012584 Facilities -Rivet Gun $342.48 179389 03/26/2026 HOME DEPOT CREDIT SEVICES 8024485 TH LED Lights repair kit $44.50 179390 03/26/2026 INTERVET, INC. 243572904 Microchips $1,359.38 179391 03/26/2026 JON'S FLAGS & POLES INC. F92520 McConnel Flag Pole cleat $832.37 179408 03/26/2026 JULIE A. RYAN 3.11.26 Tuition/Education Reimbursement $3,000.00 179392 03/26/2026 KIEFER AQUATICS, THE LIFEGUARD
STORE
INV001553882 Pool Safety Signs $183.60
179393 03/26/2026 KONICA MINOLTA PREMIER FINANCE 5038072003 C4080 BASE - 3/13 TO 4/12 $925.47 179394 03/26/2026 LEAGUE OF CALIFORNIA CITIES 2116 2026 Membership dues for DMD $600.00 179395 03/26/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006533950-260309 12/31/25-3/3/26 $108.06

Town of Apple Valley
Commercial Warrants
Month of March 2026
179395 03/26/2026 LIBERTY UTILITIES (APPLE VALLEY

RANCHOS WATER)
200006528927-260313 1/10/26-3/9/26 $198.70
179396 03/26/2026 LOWE'S (LAR) 79725 CCP Bathroom-Vandalism Repairs $133.39 179396 03/26/2026 LOWE'S (LAR) 93258 Facilities Shop Supplies $80.52 179396 03/26/2026 LOWE'S (LAR) 96057 facilities- Hose $59.86 179396 03/26/2026 LOWE'S (LAR) 70857 McConnel Park Flag Pole Rope $161.82 179396 03/26/2026 LOWE'S (LAR) 945960 Facilities Shop- Outlet Repairs $5.14 179396 03/26/2026 LOWE'S (LAR) 84931 DSB Outlet Repair $26.33 179396 03/26/2026 LOWE'S (LAR) 93527 Electrical Repairs $110.37 179396 03/26/2026 LOWE'S (LAR) 85268 TH Lights and Batteries $77.65 179396 03/26/2026 LOWE'S (LAR) 75165 Repair Supplies $46.47 179396 03/26/2026 LOWE'S (LAR) 70836 Facilities -Supplies $30.97 179397 03/26/2026 MONTANO, NICOLE 032026 EMPLOYEE MILEAGE REIMBURSEMENT 10/16/25-02/03/26
$105.05
179398 03/26/2026 MUNICIPAL MANAGEMENT

ASSOCIATION OF
15249 IT DIRECTOR MEMBERSHIP RENEWAL $125.00
179399 03/26/2026 MWI ANIMAL HEALTH 66638960 Shelter Meds $195.75 179399 03/26/2026 MWI ANIMAL HEALTH 66603304 Shelter Meds $203.13 179399 03/26/2026 MWI ANIMAL HEALTH 66422581 Shelter Meds $326.79 179399 03/26/2026 MWI ANIMAL HEALTH 66374803 Shelter Meds $105.29 179399 03/26/2026 MWI ANIMAL HEALTH 66559690 Shelter Meds $446.95 179399 03/26/2026 MWI ANIMAL HEALTH 66378239 Shelter Supplies & Meds $1,223.75 179400 03/26/2026 MZB ENGINEERING AND

CONSTRUCTION INCORPORATED
ENG-1791 AV Half Marathon Traffic Control Plan $4,500.00 179401 03/26/2026 NAPA 103626 Vehicle Fuses $28.80
179402 03/26/2026 NIEMELA PAPPAS & ASSOCIATES 7133 FY 2026 State Advocacy Services-March 2026
$3,000.00
179402 03/26/2026 NIEMELA PAPPAS & ASSOCIATES 7015 FY 2026 State Advocacy Services - Jan 2026
$3,000.00
179404 03/26/2026 requesting second refund for 2 2025-396-2 requesting second refund for 2 $333.00

Town of Apple Valley
Commercial Warrants
Month of March 2026
179403 03/26/2026 12710 RUNNING DEER - LANDSCAPE

DEFERMENT RELEASE

03.17.26 12710 RUNNING DEER - LANDSCAPE

DEFERMENT RELEASE
$7,499.00
179405 03/26/2026 OPPENHEIMER INVESTIGATIONS

GROUP LLP
9195 Workplace Investigation $8,610.00
179406 03/26/2026 PNC EQUIPMENT FINANCE 2484437 Leased Equipment $5,886.69 179406 03/26/2026 PNC EQUIPMENT FINANCE 2484436 Leased Equipmentq $2,183.11 179406 03/26/2026 PNC EQUIPMENT FINANCE 2484435 Leased Equipment $2,459.55 179407 03/26/2026 RSG, INC 14178 Real Estate Brokerage Services $1,237.50 179409 03/26/2026 SMART & FINAL 382322 JPIA Training Snacks $339.34 179410 03/26/2026 SOUTHWEST GAS CORPORATION 910000021372-260316 2/11/26-3/12/26 $1,420.33 179410 03/26/2026 SOUTHWEST GAS CORPORATION 910003917842-260317 2/12/26-3/13/26 $2,034.77 179410 03/26/2026 SOUTHWEST GAS CORPORATION 910000613215-260316 2/11/26-3/12/26 $1,112.59 179410 03/26/2026 SOUTHWEST GAS CORPORATION 910000825878-031626 2/11/26-3/12/26 $611.98 179410 03/26/2026 SOUTHWEST GAS CORPORATION 910000825928-260316 2/11/26-3/12/26 $985.64 179410 03/26/2026 SOUTHWEST GAS CORPORATION 910001161007-260312 2/7/26-3/10/26 $10,545.33 179410 03/26/2026 SOUTHWEST GAS CORPORATION 910000028586-031226 2/7/26-3/10/26 $3,489.38 179410 03/26/2026 SOUTHWEST GAS CORPORATION 910000601784-260312 2/7/26-3/10/26 $1,392.96 179410 03/26/2026 SOUTHWEST GAS CORPORATION 910000376562-260312 2/7/26-3/10/26 $360.65 179410 03/26/2026 SOUTHWEST GAS CORPORATION 910000922525-260312 2/7/26-3/10/26 $338.17 179410 03/26/2026 SOUTHWEST GAS CORPORATION 910000005664-260313 2/10/26-3/11/26 $1,223.97 179411 03/26/2026 SUMMER SYSTEMS, INC. 3.25.26 RETENTION ON PO20260032 $14,305.72 179412 03/26/2026 THE GOODYEAR TIRE & RUBBER CO 230-1050471 PD TIRES $1,662.86 179413 03/26/2026 THOMAS PAMBIANCO 031126 REIMBURSEMENT - 3/11/26 $158.53 179414 03/26/2026 TREVIPAY fc463b02 Spring Day Camp $43.15 179414 03/26/2026 TREVIPAY 8effbeb2 Bunny Run $10.94
179414 03/26/2026 TREVIPAY 540c7daa Spring Day Camp Craft Supplies $167.64 179415 03/26/2026 U.S. BANK CORP. PMT SYSTEM 1.2026 CALCARD: JANUARY 2026 $21,718.76 179416 03/26/2026 VOYAGER 8690645432609 FUEL PURCHASES FEBRUARY 2026 $16,615.79 455 Total Checks Total Check Amount $3,634,453.06

Check Number Check Date Vendor Invoice Description Check Total 1409 03/06/2026 AUVIK US INC INV-50511 Network Monitoring $7,308.00 1410 03/06/2026 BEST BEST & KRIEGER LLP 28314.00323 Apple 84 November 2025 $78,637.63 1436 03/17/2026 BEST BEST & KRIEGER LLP #28314 RETAINER FEE THRU 01/31/2026 $111,084.54 1411 03/06/2026 CADY, MICHAEL 1/17 3-2026 Retiree Reimbursement $411.73 1412 03/06/2026 CDW GOVERNMENT, INC. AH5QJ5A COMPUTER ACCESSORIES $595.47 1413 03/06/2026 CUPP, PAMELA 02/17 3-2026 Retiree Reimbursement $1,324.73 1414 03/06/2026 HARROWER, KATHY 3/17 3-2026 Retiree Reimbursement $336.31 1415 03/06/2026 JUSTIN ISLAND 1.30.26 Boot Reimbursement $200.00 1416 03/06/2026 KELLEY, KAREN 4/17 3-2026 Retiree Reimbursement $643.30 1417 03/06/2026 LAMSON, LORI 5/17 3-2026 Retiree Reimbursement $1,651.08 1418 03/06/2026 LANCE, SOLL & LUNHARD LLP 72583 PREP OF 2024 NON-PROFIT ORG TAX RETURNS $775.00 1419 03/06/2026 MCKEON, TOM 8/18 3-2026 Retiree Reimbursement $61.15 1420 03/06/2026 MILLER, CAROL 8/17 3-2026 Retiree Reimbursement $166.04 1421 03/06/2026 MOLINARI, MICHAEL 10/17 3-2026 Retiree Reimbursement $884.73 1422 03/06/2026 ODP BUSINESS SOLUTIONS, LLC 447803189001 Office supplies $384.65 1422 03/06/2026 ODP BUSINESS SOLUTIONS, LLC 456972893001 DSB Work Center Copier Paper $414.90 1452 03/20/2026 ODP BUSINESS SOLUTIONS, LLC 458924257001 DSB work center office supplies $294.31 1452 03/20/2026 ODP BUSINESS SOLUTIONS, LLC 456627634001 Shelter Office Supplies $337.36 1452 03/20/2026 ODP BUSINESS SOLUTIONS, LLC 459078124001 DSB Work Center Copier Paper $449.81 1423 03/06/2026 PRUDENTIAL OVERALL SUPPLY 23925282 Pro Shop Mats & Towels $52.77 1423 03/06/2026 PRUDENTIAL OVERALL SUPPLY 23925285 Uniforms-Golf $139.15 1423 03/06/2026 PRUDENTIAL OVERALL SUPPLY 23896725 Golf-Shop Mats & Towels $58.44 1423 03/06/2026 PRUDENTIAL OVERALL SUPPLY 23896731 Uniforms-Golf $139.15 1423 03/06/2026 PRUDENTIAL OVERALL SUPPLY 23922363 Uniforms-Golf $139.15 Town of Apple Valley
Commercial Warrants
Electronic Fund Transfers
Month of March 2026

Town of Apple Valley
Commercial Warrants
Electronic Fund Transfers
Month of March 2026
1423 03/06/2026 PRUDENTIAL OVERALL SUPPLY 23922360 Pro Shop Mats & Towels $52.77 1423 03/06/2026 PRUDENTIAL OVERALL SUPPLY 23919266 Pro Shop Mats & Towels $52.77 1423 03/06/2026 PRUDENTIAL OVERALL SUPPLY 23919268 Uniforms-Golf $139.15 1423 03/06/2026 PRUDENTIAL OVERALL SUPPLY 23905034 Uniforms-Golf $139.15 1423 03/06/2026 PRUDENTIAL OVERALL SUPPLY 23902283 Uniforms-Golf $139.15 1423 03/06/2026 PRUDENTIAL OVERALL SUPPLY 23902277 Golf Mats and Towels $55.18 1442 03/17/2026 PRUDENTIAL OVERALL SUPPLY 23922890 Uniform Service $248.86 1442 03/17/2026 PRUDENTIAL OVERALL SUPPLY 23922365 Uniforms-Facilities $199.69 1442 03/17/2026 PRUDENTIAL OVERALL SUPPLY 23925746 Uniform Cleaning $249.94 1442 03/17/2026 PRUDENTIAL OVERALL SUPPLY 23925745 Uniforms-Parks $192.89 1442 03/17/2026 PRUDENTIAL OVERALL SUPPLY 23922889 Uniforms-Parks $181.23 1455 03/20/2026 PRUDENTIAL OVERALL SUPPLY 23928096 Uniforms-Golf $139.15 1455 03/20/2026 PRUDENTIAL OVERALL SUPPLY 23928087 mats 7 shop towels $52.77 1455 03/20/2026 PRUDENTIAL OVERALL SUPPLY 23925287 UniformsFacilites $199.69 1455 03/20/2026 PRUDENTIAL OVERALL SUPPLY 23928616 Uniform Service $257.58 1455 03/20/2026 PRUDENTIAL OVERALL SUPPLY 23928615 Unforms-Parks $192.89 1424 03/06/2026 SAXBY ENTERPRISES INC 23684 Half Marathon Pin $495.00 1424 03/06/2026 SAXBY ENTERPRISES INC 23733 Half Marathon Shirts $2,499.25 1469 03/27/2026 SAXBY ENTERPRISES INC 23823 Bunny Run T-shirts $1,050.40 1425 03/06/2026 SCHMACHTENBERGER,

KATHERINE M
11/17 3-2026 Retiree Reimbursement $415.64
1426 03/06/2026 SIMMONS, DAWN 12/17 3-2026 Retiree Reimbursement $664.60 1427 03/06/2026 SMITH, DONA 3/17 3-2026 Retiree Reimbursement $643.30 1428 03/06/2026 SMITH, KEVIN 14/17 3-2026 Retiree Reimbursement $428.99 1429 03/06/2026 SULZBERGER, DIANNE 15/17 3-2026 Retiree Reimbursement $643.30 1430 03/06/2026 THE RDI CORPORATION 288696 SHELTER PRO SOFTWARE - FEB 2026 $2,415.00 1431 03/06/2026 TYPE-SET-GO 16479 PLANNING SHIRTS/HATS $110.93 1472 03/27/2026 TYPE-SET-GO 16488 Youth Spring Volleyball Jerseys $2,711.79 1472 03/27/2026 TYPE-SET-GO 16490 Uniforms-Polo Shirts $281.66

Town of Apple Valley
Commercial Warrants
Electronic Fund Transfers
Month of March 2026
1432 03/06/2026 VARGAS, RICHARD 2.23.26 Winter Yth Basketball Official Pay $125.00 1433 03/06/2026 WHITESIDE, GINA M 16/17 3-2026 Retiree Reimbursement $1,818.36 1434 03/06/2026 WRIGHT, DARRYL 17/17 3-2026 Retiree Reimbursement $873.41 1435 03/17/2026 BATTISTA, RICHARD Feb 2nd half 2026 Graffiti Removal $1,937.70 1449 03/20/2026 BATTISTA, RICHARD March 1st Half 2026 Graffiti Removal $2,895.60 1437 03/17/2026 DAVIS, DRAKE 3.4.26 MEAL AND MILEAGE REIMBURSEMENT $237.10 1438 03/17/2026 GARCIA, NEIL 2.2026 Guitar Lessons Instructor Pay $322.80 1439 03/17/2026 MOCHARNUK, BILL 2.2026 Tennis Class Instructor Pay $362.43 1440 03/17/2026 MURO, MARIA 2.2026 Aqua Zumba Class Instructor Pay $646.05 1440 03/17/2026 MURO, MARIA 02.2026 Zumba Class instructor Pay $547.35 1441 03/17/2026 MYERS, MELANIE 2.2026 Acting Class Instructor Pay $1,992.00 1443 03/17/2026 REMI ROOFING AND
CONSTRUCTION, INC.

REMI-121268 Removal and Reinstall of Solar Panels for
Cadovec
$6,300.00
1444 03/17/2026 RICHLING, HAILEY 2.2026 Tap & Ballet Instructor Pay $824.45 1445 03/17/2026 TORRES, LUIS D 12052025 Class B Permit Application $98.00 1446 03/17/2026 URMSTON, CHRIS 2.2026 Tai Chi Instructor Pay $581.40 1447 03/17/2026 VULCAN MATERIALS 5712279 Cold Mix $701.86 1447 03/17/2026 VULCAN MATERIALS 5768939 Cold Mix $280.46 1447 03/17/2026 VULCAN MATERIALS 5773432 Cold Mix $701.86 1447 03/17/2026 VULCAN MATERIALS 5832936 Cold Mix $703.27 1447 03/17/2026 VULCAN MATERIALS 5832850 Cold Mix $706.10 1447 03/17/2026 VULCAN MATERIALS 5832478 Cold Mix $701.86 1459 03/20/2026 VULCAN MATERIALS 5894255 COLD MIX $703.27 1459 03/20/2026 VULCAN MATERIALS 5867901 COLD MIX $706.10 1459 03/20/2026 VULCAN MATERIALS 5868134 COLD MIX $280.46 1450 03/20/2026 BURRTEC WASTE INDUSTRIES
INC
RESIDENTIAL 260306 A3 A4 HE 02/26-03/26 $647,992.71
1450 03/20/2026 BURRTEC WASTE INDUSTRIES
INC
SCHOOLS 260306 AS MARCH 2026 $25,475.44

Town of Apple Valley
Commercial Warrants
Electronic Fund Transfers
Month of March 2026
1450 03/20/2026 BURRTEC WASTE INDUSTRIES
INC

COMMERCIAL
260306
AC AM AR CC MARCH 2026 $270,537.83
1453 03/20/2026 PARKER, AARON 3.9.26 Adult coed Volleyball Official Pay $100.00 1468 03/27/2026 PARKER, AARON 3.19.26 Adult Coed Volleyball Official Pay $100.00 1454 03/20/2026 PARSONS TRANSPORTATION
GROUP
2603A928 Construction Management services for the BVB
proj
$124,811.91
1456 03/20/2026 ROBERT LAWRENCE GENERAL

CONTRACTOR
3-2026 RRLP C25-06 $38,192.50
1457 03/20/2026 SICILIANOS CONSTRUCTION CO.

INC.
3-2026 H25-08 $3,773.50
1458 03/20/2026 SOUTHERN CALIFORNIA EDISON 1053974 POWER VA SALES: 10/01/25-10/31/25 $126,762.10 1451 03/20/2026 VONLEY B MORGAN 021826 Street Sweeper Skid Shoes - Hard Facing $350.00 1460 03/27/2026 APPLE VALLEY PRINTING 2823 (1) #10 WINDOW #24 WINDOW WHITE $682.95 1461 03/27/2026 BIG APPLE AUTO 120486 VEHICLE REPAIR $56.05 1461 03/27/2026 BIG APPLE AUTO 120495 VEHICLE REPAIR $1,339.79 1461 03/27/2026 BIG APPLE AUTO 120519 VEHICLE REPAIR $55.31 1461 03/27/2026 BIG APPLE AUTO 120533 VEHICLE REPAIR $1,174.53 1461 03/27/2026 BIG APPLE AUTO 120535 VEHICLE REPAIR $140.29 1461 03/27/2026 BIG APPLE AUTO 120525 VEHICLE REPAIR $18.00 1461 03/27/2026 BIG APPLE AUTO 120549 VEHICLE REPAIR $136.32 1461 03/27/2026 BIG APPLE AUTO 120553 VEHICLE REPAIR $18.74 1461 03/27/2026 BIG APPLE AUTO 120576 VEHICLE REPAIR $74.95 1461 03/27/2026 BIG APPLE AUTO 120583 VEHICLE REPAIR $74.95 1461 03/27/2026 BIG APPLE AUTO 120582 VEHICLE REPAIR $64.76 1461 03/27/2026 BIG APPLE AUTO 120591 VEHICLE REPAIR $54.75 1461 03/27/2026 BIG APPLE AUTO 120597 VEHICLE REPAIR $64.76 1461 03/27/2026 BIG APPLE AUTO 120615 VEHICLE REPAIR $62.37 1461 03/27/2026 BIG APPLE AUTO 120640 VEHICLE REPAIR $47.97 1461 03/27/2026 BIG APPLE AUTO 120639 VEHICLE REPAIR $1,343.04

Town of Apple Valley
Commercial Warrants
Electronic Fund Transfers
Month of March 2026
1463 03/27/2026 GREINES, MARTIN, STEIN &

RICHLAND LLP
76388 RANCHOS WATER $1,800.00
1464 03/27/2026 INTERWEST CONSULTING

GROUP INC
3317737 DP 2022-014/GPA - INLAND EMPIRE $219.54
1464 03/27/2026 INTERWEST CONSULTING

GROUP INC
3240175 CUP2024-004/DP2024-010-WAALEW TRUCK &

TRAILER
$2,239.19
1464 03/27/2026 INTERWEST CONSULTING

GROUP INC
3238356 SPR 2022-010 - WATSON LOGISTIC EAST $43.91
1464 03/27/2026 INTERWEST CONSULTING

GROUP INC
3401865 GPA2024-001,ZC2024-007,DCA2024-001-
COVINGTON AV 84
$570.79
1464 03/27/2026 INTERWEST CONSULTING

GROUP INC
3399607 GENERAL PLANNING $1,053.75
1464 03/27/2026 INTERWEST CONSULTING

GROUP INC
3360154 SPR 2022-002 - GREEN TRUCKING SOLUTIONS $4,829.60 1464 03/27/2026 INTERWEST CONSULTING

GROUP INC
3396017 DP 2022-014/GPA - INLAND EMPIRE $351.24
1464 03/27/2026 INTERWEST CONSULTING

GROUP INC
3481190 SPA2023-001 & SPR2022-003-LAKE CREEK

INDUSTRIAL
$131.73
1464 03/27/2026 INTERWEST CONSULTING

GROUP INC
3446250 SPR2024-001,002,003 - HIGH DESERT LOGISTICS
CENTER
$219.53
1464 03/27/2026 INTERWEST CONSULTING

GROUP INC
3398007 CUP2024-004/DP2024-010-WAALEW TRUCK &

TRAILER
$922.01
1466 03/27/2026 LOPEZ, PATRICIA C 3.18.26 MILEAGE/ LUNCH REIMBURSEMENT CAL-P

TRAINING
$97.09
1465 03/27/2026 L-TRON CORPORATION 690444 Hi Resolution Camera Capture System - PD 2023 HSGP
$23,673.79
1467 03/27/2026 MOJAVE PRINTING SOLUTIONS 122785 Parking Citation Books $2,908.07 1470 03/27/2026 STOTZ EQUIPMENT 118752 Golf Course Pro Gator $477.54 1471 03/27/2026 TREVIPAY 10665694 TPP- HD 9066 $872.91
1471 03/27/2026 TREVIPAY 10107358 TPP FOR HD-8303 ($169.00) 61 EFT's Total amount of EFT's $1,530,136.22

Wire Reference Date Beneficiary Name Description Wire Total 260318B01N7L 3/18/2026 CAPITAL ONE PUBLIC FUNDING DSB/CONF LEAST PMT $ 27,550.00

TOWN OF APPLE VALLEY

WIRE TRANSFERS
MONTH OF MARCH 2026

Town Council Agenda Report
Date: April 14, 2026
To: Honorable Mayor and Town Council
Subject: MARCH 2026 PAYROLL/BENEFITS WARRANTS SCHEDULE
From: Guy Eisenbrey, Town Manager
Submitted by: Suresh Malkani, Finance Director
Finance Department
Budgeted Item: Yes No N/A

RECOMMENDED ACTION
That the Town Council receive, ratify and file the payroll/benefits warrants as presented.

BACKGROUND
Per Section 3.16.040 through 3.18.030 of the Town of Apple Valley Municipal Code, except for tort claims, every claim and demand received against the Town shall be presented to, approved in writing by the receiving department or office, certified to the delivery or rendition of the supplies, materials, property or service for which payment is claimed, and that the quality and prices correspond with the original specifications and contracts.

SUMMARY
Pursuant to the Town’s Municipal Code, the register of demands shall be presented to the Town Council at the next regular meeting thereof after preparation. The Town Council may approve, conditionally or partially approve or reject such register of demands and in connection therewith consider the recommendations of the Town Manager and Director of Finance. Further, the State Government Code provides that Staff may process and pay prior to ratification by the Town Council, demands properly made in the ordinary course of business, the just obligations of the Town, such as routine salaries and wages, and other like expenditures for which there is an express budget appropriation, and in connection with which there is no dispute as to the obligation and amount being payable.

The Payroll / Benefits warrants issued from March 1 through March 31, 2026, in the amount of $1,162,876.91 net of voids, covering issued warrant #s 72465-72485 and direct deposit advice #s 1008202-1008707 are herewith submitted for approval.

FISCAL IMPACT

DATE TOTAL
03/13/2026 $576,041.41
03/27/2026 $586,835.50
TOTAL: $1,162,876.91
The payroll and benefit warrants issued, covering warrant #s 72465-72485 and direct deposit advice #s 1008202-1008707 inclusive, totaled $1,162,876.91 Sufficient funding is appropriated and available in such amounts necessary to cover the demands included herein.

Town Council Agenda Report
Date: April 14, 2026
To: Honorable Mayor and Town Council
Subject: FEE WAIVER FOR THE CHURCH FOR WHOSOEVER

From: Guy Eisenbrey, Town Manager
Submitted by: Debbie Rivera, Director of Parks and Recreation Parks and Recreation Department
Budgeted Item: Yes No N/A

RECOMMENDED ACTION
For good cause shown, and finding a waiver will serve a public purpose, approve the waiver of the rental fees in the amount of $231.00.

SUMMARY
The Church for Whosoever is requesting use of James Woody’s shade structure and auditorium on September 19, 2026, in order to provide food, clothing, haircuts, bikes and Bibles to the community. The organization will still be required to provide a Certificate of Insurance, Security Deposit, and submit a completed Facility Use Agreement for approval through the Parks & Recreation Department.

BACKGROUND
On August 14, 2001, the Town Council adopted a policy stating fees can be administratively waived for a local public agency, a utility company or service district, or a similar entity providing an essential service to the general community, whereas non-profit requests for fee waivers must go before the Town Council for consideration.

FISCAL IMPACT
Although there is not an ongoing demand that is displaced with the request on this particular day, the waiving of these fees will result in the loss of potential revenue in the amount of $231.00.

ATTACHMENTS
A. Fee Waiver request from The Church for Whosoever.

wHoSOEVER
February L8,2026
Town of Apple Valley
14955 Dale Evans Plqrvy.

Apple Valley, Ca 92307
Dear Mayor Nassif and Town Board Members:

For the last 37 years, we have had the opportunity to reach out to people ln the High Des€rt area by giving away food, clothing, halr cuts and necessary toiletry items to those who are homeless or cannot afford it.

Since our event is always free and non-profit, we respecffiJlly request that you waive the fees that the Town charges for this event, which are $231.00. Thank you br your consideration for this waiver.

God b and thank you,
Tricia Gonzales
ffice Manager
Cell: 760-885-3718
18628 Seneca Road, Apple Valley, CA.92307 (7601,242-?79L Pastor David Angel The Church for Whosoever is hosting our annual community outreach on Saturday, September 19, 2026, at James Woody Community Center.

Town Council Agenda Report
Date: April 14, 2026
To: Honorable Mayor and Town Council
Subject: ADOPT RESOLUTION 2026-07 APPROVING SAN BERNARDINO COUNTY TRANSPORTATION AUTHORITY (SBCTA) MEASURE I 3.0

CONTINUATION EXPENDITURE PLAN
From: Guy Eisenbrey, Town Manager
Submitted by: Julie Ryan, Special Projects Manager
Town Manager
Budgeted Item: Yes No N/A

RECOMMENDED ACTION
Adopt Resolution No. 2026-07 approving the San Bernardino County Transportation Authority (SBCTA) Measure I 3.0 Continuation Expenditure Plan.

BACKGROUND
Measure I, first approved by voters in 1989 and extended in 2004, is San Bernardino County’s half-cent sales tax dedicated to transportation improvements. Administered by SBCTA, Measure I ensures that funds are reinvested locally through a “return-to-source” policy, meaning each region benefits directly from the revenue it generates.

The current measure (Measure I 2.0) expenditure plan divides funding into specific categories to prevent the commingling of funds:
 Local Streets & Roads: Flexible “pass through” funds sent directly to the Town for local paving.
 Regional Arterials: Funds for major thoroughfares like Bear Valley Road Intersection Improvements and Yucca Loma Road Widening.  Freeways & Interchanges: Targeted at congestion relief on the I-15 corridor.  Specialized Transit: Dedicated funding for senior and disabled transit services.

The Town of Apple Valley Utilization of Measure I Funds

Measure I has been instrumental to the Town of Apple Valley’s ability to complete major transportation infrastructure projects, including:
 Townwide Paving Priorities
 Yucca Loma Road Widening
 Apple Valley Village Accessibility Project
 Powhatan Road Complete Streets Project
 Bear Valley Road Intersection Improvements
In addition to funding for major infrastructure projects, Annual Local Pass-Through funding is provided to the Town by Measure I, which is utilized to address critical transportation needs of the community. The Town has several ongoing projects and programs that utilize this funding, including:
 Pavement Management Plan:
o Townwide street inventory, condition assessment, and prioritization program.
 Citywide Pavement Rehabilitation:
o Roadway reconstruction, including curb ramps and sidewalks  Citywide Pavement Rejuvenation:
o Slurry seals, overlays, and minor repairs
Distinction from Other Funding: It is important to note that Measure I is separate and distinct from other revenue sources:
 Versus SB1 (Gas Tax): Unlike the state gas tax, Measure I is locally controlled and cannot be diverted by the State Legislature.
 Versus General Fund: Measure I is legally restricted to transportation. It cannot be used for general town operations, ensuring accountability to the voters.  Versus Federal Grants: These funds serve as the "local match" required to win competitive federal infrastructure grants.

The current measure (Measure I 2.0) expires on April 1, 2040, and to ensure long-term stability for multi-decade projects SBCTA has developed a Continuation Expenditure Plan, known as Measure I 3.0 Transportation Expenditure Plan. The Plan proposes a restructure of how countywide Measure I and Victor Valley Subarea funds are categorized and prioritized, compared to the current Measure I 2.0 (2010–2040) plan.

ANALYSIS
SBCTA is considering placing a question on the November 3, 2026, General Election ballot asking voters to approve SBCTA Ordinance No. 26–01 (Measure “I”), continuing indefinitely on and after April 1, 2040, unless and until rescinded by voters, the Measure “I” one–half percent retail transactions and use tax in San Bernardino County for

transportation projects. The proposed Measure I 3.0 Transportation Expenditure Plan (Attachment B) establishes the framework for the administration and distribution of an estimated $7.5 billion in new transportation revenue over the first 30 years. The plan is designed to be a permanent funding source, providing long-term fiscal stability for transportation infrastructure needs throughout the county. The plan has several key elements which are outlined below:

Return To Source: This section of the plan represents an overarching “fairness” rule that mandates revenues generated from each specified subarea within San Bernardino County must be expended on projects of direct benefit to that subarea after deduction of required CDTFA fees, funds dedicated for the Interregional Mobility Expenditure Plan, and authorized administrative costs.

Decisions on how revenues for certain project categories are expended within the Subareas will be made by the Board of Directors, based upon recommendation of local representatives.

The Interregional Mobility Expenditure Plan: Where “Return to Source” ensures local control, the Interregional Mobility Expenditure Plan addresses infrastructure that crosses subarea boundaries or connects San Bernardino County to the broader state transportation network. Three (3) percent (%) of the revenue generated across all San Bernardino County subareas will be reserved in advance of all other Measure I allocations specifically for the Interregional Mobility Expenditure Plan.

The Interregional Mobility Expenditure Plan will provide resources for the planning and implementation of projects and programs that provide critical infrastructure to communities impacted by regional motorist, tourism, interregional travel, and goods movement and support evacuation planning, bolster emergency response capabilities, improve primary evacuation routes, and fund transit-related evacuation needs.

This program will help plan and deliver critical infrastructure improvements, such as enhancements in the Cajon Pass and other key corridors, that address congestion, enhance mobility, improve safety, and strengthen resilience. In addition, the funding will be utilized to address unexpected infrastructure damage resulting from natural or humancaused disasters, ensuring rapid recovery and the restoration of essential interregional mobility.

Mountain/Desert Expenditure Plan: This specific element of the overall Measure I 3.0 plan categorizes Measure I funding to three (3) primary "buckets" to simplify regional delivery and ensure long-term sustainability. It is important to note that a proportional share of projected state and federal transportation funds shall be reserved for use solely within the Mountain/Desert Subarea:
 Local Mobility (70%): These funds are flexible "pass-through" funds sent directly to the Town on a per-capita basis primarily for localized transportation projects within the town:

o Core Focus: Maintenance and repair of existing infrastructure such as potholes, local street widening/rehabilitation, grade separation, sidewalks, bike lanes, streetlights.
o Requirement: Jurisdictions must adopt a Five-Year Plan to receive these funds.
o Active Transportation: Measure I 3.0 requires jurisdictions to reserve a minimum 5% investment in active transportation projects while providing long-term flexibility for the Town to redirect funds after 10 years if those needs are met.
o Key Change from Measure I 2.0: +5% Increase for active transportation projects.
 Regional Mobility (20%): Measure I 3.0 consolidates previously separate capital programs for highways, interchanges, and rail into one large category focusing on goods movement, transit, managed lanes, congestion management, and emerging transportation technologies to enhance regional movement and include:
o Management: Controlled by the SBCTA Board to ensure regional coordination, rather than individual city-by-city projects. o Core Categories: Highway improvements, bus and passenger rail (capital and rehabilitation), corridors, interchanges, environmental mitigation, traffic management systems (freeway service patrol and air quality strategies), planning and project development, and emerging transportation technology.  Operations (10%): A new dedicated fund to sustain the daily costs of providing mobility services:
o Core Focus: Specialized transit (senior and disabled services), as well as the ongoing operation of bus and rail systems, first/last-mile connections, ridesharing, and safety support functions.
o Key Change from Measure I 2.0: May provide additional funding beyond 10% upon a finding that such increase is required to address unmet transit needs of the Subarea. All increases above the 10% initial revenue collected for the Operations category shall come from the Local Mobility category of the Subarea.

The Town of Apple Valley’s approval is a critical step in the approval requirements of California Public Utilities Code section 180206. For a proposed measure to move to the ballot, it must be supported by the County Board of Supervisors and by city councils representing both a majority of the cities in the County and a majority of the population residing in the incorporated areas of the County..

FISCAL IMPACT
There is no fiscal impact associated with this item.

ATTACHMENTS
A. Resolution No. 2026-07 Measure I 3.0 Continuation Expenditure Plan B. Transportation Expenditure Plan

RESOLUTION NO. 2026-07

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN

OF APPLE VALLEY, CALIFORNIA, APPROVING THE

EXPENDITURE PLAN FOR THE EXPENDITURE OF

REVENUES IN SAN BERNARDINO COUNTY EXPECTED

TO BE DERIVED FROM THE PROPOSED CONTINUATION

OF MEASURE I
WHEREAS, the voters of San Bernardino County passed Measure I in November 1989 and renewed it in 2004, authorizing San Bernardino Associated Governments, acting as the San Bernardino County Transportation Authority, to impose a one-half of one percent transactions and use tax for transportation improvements, applicable in the incorporated and unincorporated territory of the County of San Bernardino, through April 1, 2040; and
WHEREAS, Measure I has provided funding for numerous transportation projects, including
freeways, local roads, major streets, interchanges, the Metrolink commuter train system, public buses, traffic signals, and more; and
WHEREAS, the imposition of the one-half of one percent transactions and use tax is set to expire in 2040; and
WHEREAS, San Bernardino County Transportation Authority, after engagement with private sector stakeholders and city and County representatives, has prepared an Expenditure Plan for the revenues expected to be derived from the proposed continuation of Measure I, which is anticipated to be placed on the November 3, 2026, ballot; and
WHEREAS, the proposed Expenditure Plan for the continuation of Measure I is attached hereto as Exhibit 1; and
WHEREAS, if approved by the voters, the continuation of Measure I would authorize the collection of a one-half of one percent sales tax and generate an estimated $7.5 billion in its first 30 years for local transportation projects; and WHEREAS, if approved by the voters, the continuation of Measure I would not institute a new tax, but continue the existing one-half of one percent sales tax for transportation after April 1, 2040; and
WHEREAS, revenues raised from the continuation of Measure I would remain in San Bernardino County and could not be allocated by the state or federal government; and
WHEREAS, Measure I would provide a long-term funding source to help fight traffic congestion; improve local streets, major roads and highways; and enhance San

Bernardino County’s economy by providing construction-related jobs, manufacturing jobs, and an effective transportation system to meet the needs of residents and the business community; and
WHEREAS, Public Utilities Code section 180206 requires that the Measure I Continuation Expenditure Plan be approved by the County Board of Supervisors and by city councils representing both a majority of the cities in the County and a majority of the population residing in the incorporated areas of the County..

NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF APPLE VALLEY AS FOLLOWS:

Section 1. That the Town approves the Measure I Continuation Expenditure Plan developed by the Board of Directors of the San Bernardino County Transportation Authority (Exhibit 1).

Section 2. That the Town Clerk shall certify the passage and adoption of this resolution and enter it into the book of original resolutions.

ADOPTED AND APPROVED by the Town Council of the Town of Apple Valley this 14
th day of April 2026.

Scott Nassif
Mayor
ATTEST:

La Vonda M-Pearson
Town Clerk

Exhibit A
Transportation Expenditure Plan
Revenue Estimates and Distribution. Allocation of revenue authorized by Ordinance No. 26-1 is established within this Expenditure Plan. Funds shall be allocated by percentage of the actual revenue received. An estimate of revenues and allocation among categories for the first 30 years is $7.5 billion. The estimated revenue is based upon 2026 value of money and is not binding or controlling.

Return to Source. After deduction of required CDTFA fees, funds dedicated for the Interregional Mobility Expenditure Plan and authorized administrative costs, revenues generated from each specified Subarea within San Bernardino County will be expended on projects of direct benefit to that Subarea.

Revenues will be accounted for separately for each Subarea and then allocated to specified project categories. Decisions on how revenues for certain project categories are expended within the Subareas will be made by the Authority Board of Directors, based upon recommendation of local representatives.

Subarea Identification. The San Bernardino Valley Subarea will include the cities of Chino, Chino Hills, Colton, Fontana, Grand Terrace, Highland, Loma Linda, Montclair, Ontario, Rancho Cucamonga, Redlands, Rialto, San Bernardino, Upland and Yucaipa and unincorporated areas in the east and west portions of the San Bernardino valley urbanized area. The Mountain/Desert area will include the following subareas: (1) The North Desert Subarea, which includes the City of Barstow and surrounding unincorporated areas; (2) The Colorado River Subarea, which includes the City of Needles and the surrounding unincorporated areas of the East Desert; (3) The Morongo Basin Subarea, which includes the City of Twentynine Palms, Town of Yucca Valley, and surrounding unincorporated areas; (4) The Mountain Subarea, which includes the City of Big Bear Lake and surrounding unincorporated areas of the San Bernardino Mountains; and (5) the Victor Valley Subarea, which includes the Cities of Adelanto, Hesperia, and Victorville; the Town of Apple Valley; and surrounding unincorporated areas including Wrightwood.

Contribution from New Development. No revenue generated from the tax shall be used to replace the fair share contributions required from new development as further described in Section 8 of the Ordinance.

Requirement for Annual Financial and Compliance Audits of Measure Funds. The San Bernardino County Transportation Authority shall undergo a biennial financial audit, and each local jurisdiction receiving an allocation of Measure revenue authorized in this Expenditure Plan shall undergo an annual financial audit, with all audits to be performed in accordance with generally accepted auditing standards and government auditing standards issued by the Comptroller General of the United States. Compliance audits also shall be conducted to ensure that each agency is expending funds in accordance with the provisions and guidelines established for Measure revenue including compliance with Maintenance of Effort provisions
The Interregional Mobility Expenditure Plan. Upon initial collection of revenue, 3% of the revenue generated across all San Bernardino County subareas will be reserved in advance of other allocations specified in this plan, in an account for the Interregional Mobility Expenditure Plan. The Interregional Mobility Expenditure Plan will provide resources for the planning and implementation of projects and programs that provide critical infrastructure to communities impacted by regional motorist, tourism, interregional travel, and goods movement. This program will help plan and deliver critical infrastructure improvements, such as enhancements in the Cajon Pass and other key corridors, that address congestion,

ATTACHMENT B

enhance mobility, improve safety, and strengthen resilience. It will also support evacuation planning, bolster emergency response capabilities, improve primary evacuation routes, and fund transit-related evacuation needs. In addition, the program will be available to address unexpected infrastructure damage resulting from natural or human-caused disasters, ensuring rapid recovery and the restoration of essential interregional mobility.

San Bernardino Valley Subarea Expenditure Plan. In that area described as the San Bernardino Valley Subarea, and referred to herein as the Valley Subarea, project categories shall be established as specified below. The San Bernardino Valley Subarea Expenditure Plan is illustrated in Figure A.

A. State and Federal Transportation Funds. A proportional share of projected state and federal transportation funds shall be reserved for use solely within the Valley Subarea.

B. Local Mobility 25%. Local priorities that focus on local roadway, bikeway, and sidewalk construction, repair, and maintenance for improved localized movement. Includes pass through for local priorities such as: local street widening & rehabilitation, potholes, grade separations, sidewalks, bike lanes, streetlights, and quiet zones. Allocations to local jurisdictions shall be on a per capita basis using the most recent State Department of Finance population estimates for January 1, with the County's portion based upon unincorporated population in the Valley Subarea. Estimates of unincorporated population within the Valley Subarea shall be determined by the County Planning Department, reconciled with the State Department of Finance population estimate for January 1 of each year.

Upon initial collection of revenue, each local jurisdiction shall reserve 5% of allocated revenue in a special account to be expended on active transportation projects. Eligible active transportation projects may include, at the discretion of the local jurisdiction, bicycle and pedestrian projects and costs for associated studies or plans. If, after at least ten years of revenue collection, the local jurisdiction’s governing body makes a finding that the reserve for active transportation projects is no longer necessary, and the Authority Board of Directors subsequently approves the finding, then all Local Mobility funds allocated to the local jurisdiction may be used for any eligible purpose.

Local Mobility projects are defined as local street and road construction, repair, and maintenance and other eligible local transportation priorities. Except as set forth herein, Local Mobility funds can be used flexibly for any eligible transportation purpose determined to be a local priority, including local streets, major highways, state highway improvements, transit, and other improvements/programs to maximize use of transportation facilities. Expenditure of Local Mobility funds shall be based upon a Five-Year Plan adopted annually by the governing body of each local jurisdiction after being made available for public review and comment. Local Mobility funds shall be disbursed to local jurisdictions upon receipt of the annually adopted Five-Year Plan. The locally adopted Five-Year Plan shall be consistent with local, regional, and state transportation plans.

C. Regional Mobility 50%. Regional priorities that focus on goods movement, transit, managed lanes, congestion management, and emerging transportation technologies to enhance regional movement and include: highway improvements, bus and passenger rail (capital and rehabilitation), corridors, interchanges, environmental mitigation, traffic management systems (freeway service patrol and air quality strategies), quiet zones, planning and project development, and emerging transportation technology.

Regional Mobility projects are defined as congestion relief and safety improvements to corridors that connect communities, serve major destinations, and provide freeway access. Decisions on how Regional Mobility funds are expended will be made by the Authority Board of Directors, based upon recommendation of local jurisdiction representatives. Funding priorities shall be given to improving roadway safety, relieving congestion, and street improvements at rail crossings and shall take into

ATTACHMENT B

account equitable geographic distribution over the life of the program. Eligible projects also include, but are not limited to, signal synchronization, systems to improve traffic flow, commuter assistance programs, freeway service patrol, and projects that contribute to environmental enhancement associated with transportation facilities.

D. Operations 25%. Resourcing the operational costs for providing mobility services via rail, transit, senior and specialized services, first/last mile connections, ridesharing, and safety support functions.

Decisions on how Operations funds are expended will be made by the Authority Board of Directors, based upon recommendations of local jurisdiction representatives. Funding priorities shall be given to maintaining core services across all modes of mobility.

Mountain/Desert Expenditure Plan. In that area described as the Mountain/Desert area, the following Expenditure Plan requirements shall apply. The Mountain/Desert Subarea Expenditure Plan is illustrated in Figure B.

A. State and Federal Transportation Funds. A proportional share of projected state and federal transportation funds shall be reserved for use solely within the Mountain/Desert Subareas.

B. Local Mobility 70%. Local priorities that focus on local roadway, bikeway, and sidewalk construction, repair, and maintenance for improved localized movement. Includes pass through for local priorities such as: local street widening & rehabilitation, potholes, grade separations, sidewalks, bike lanes, and streetlights. Allocations to local jurisdictions shall be based upon population (50 percent) and tax generation (50 percent). Population calculations shall be based upon the most current State Department of Finance estimates for January 1 of each year. Estimates of unincorporated population within each Subarea shall be determined by the County Planning Department, reconciled with the State Department of Finance population estimate. Tax generation calculations shall be based upon CDTFA data.

Upon initial collection of revenue, each local jurisdiction shall reserve 5% of allocated revenue in a special account to be expended on active transportation projects. Eligible active transportation projects may include, at the discretion of the local jurisdiction, but are not limited to, bicycle and pedestrian projects and costs for associated studies or plans. If, after at least ten years of revenue collection, the local jurisdiction’s governing body makes a finding that the reserve for active transportation projects is no longer necessary, and the Authority Board of Directors subsequently approves the finding, then all Local Mobility funds allocated to the jurisdiction may be used for any eligible purpose.

Local Mobility projects are defined as local street and road construction, repair, and maintenance and other eligible local transportation priorities. Except as set forth herein, Local Mobility funds can be used flexibly for any eligible transportation purpose determined to be a local priority, including local roads, major streets, state highway improvements, transit, including but not limited to, fare subsidies and service enhancements for seniors and persons with disabilities, and other improvements/programs to maximize use of transportation facilities. Expenditure of Local Mobility funds shall be based upon a Five-Year Plan adopted annually by the governing body of each local jurisdiction after being made available for public review and comment. Local Mobility funds shall be disbursed to local jurisdictions upon receipt of the annually adopted Five-Year Plan. The locally adopted Five-Year Plans shall be consistent with other local, regional, and state transportation plans.

C. Regional Mobility 20%. Regional priorities that focus on goods movement, transit, managed lanes, congestion management, and emerging transportation technologies to enhance regional movement and include: highway improvements, bus and passenger rail (capital and rehabilitation), corridors, interchanges, environmental mitigation, traffic management systems (freeway service patrol and air quality strategies), planning and project development, and emerging transportation technology.

ATTACHMENT B

Revenue collected within each Subarea shall be reserved in a special account to be expended on Regional Mobility projects of benefit to the Subarea. Regional Mobility projects are defined as major streets and highways serving as primary routes of travel within the Subarea, which may include State highways and freeways, where appropriate. Regional Mobility Projects funds can be used to leverage state and federal funds for transportation projects and to perform advance planning/project reports.

Expenditure of Regional Mobility funds shall be approved by the Authority Board of Directors, based upon a recommendation of Subarea representatives and the Mountain/Desert Policy Committee. If, after five years of revenue collection and every five years thereafter, the local representatives and the Mountain/Desert Policy Committee make a finding that Regional Mobility funds are not required for improvements of benefit to the Subarea, then revenue in the Regional Mobility category may be returned to local jurisdictions within the Subarea. Such return shall be allocated and expended based upon the formula and requirements established in the Local Mobility category.

D. Operations 10%. Resourcing the operational costs for providing mobility services via rail, transit, senior and specialized services, first/last mile connections, ridesharing, and safety support functions.

Decisions on how Operations funds are expended will be made by the Authority Board of Directors, based upon recommendation of Subarea representatives and the Mountain/Desert Policy Committee and/or Transit Committee. Funding priorities shall be given to maintaining core services across all modes of mobility services.

The Authority Board of Directors, based upon recommendation of Subarea representatives and the Mountain/Desert Policy Committee, may provide additional funding beyond 10% upon a finding that such increase is required to address unmet transit needs of the Subarea. All increases above the 10% initial revenue collected for the Operations category shall come from the Local Mobility category of the Subarea.

E. Mountain/Desert Policy Committee. The Mountain/Desert Policy Committee of the Authority shall remain in effect and provide oversight of the implementation of the Mountain/Desert Expenditure Plan.

ATTACHMENT B

Measure “I”
Transportation Expenditure Plan

FIGURE A
San Bernardino Valley Subarea Expenditure Plan

ATTACHMENT B

14 FIGURE B
Mountain Desert Expenditure Plan

ATTACHMENT B

Exhibit “B”
Independent Taxpayer Oversight Committee (ITOC)
ITOC Goal and Function. Voter approval of this Measure shall result in the continuation of the existing Independent Taxpayer and Oversight Committee (ITOC) as follows:

The ITOC shall provide citizen review to ensure that all Measure funds are spent by the San Bernardino County Transportation Authority (hereby referred to as the Authority) in accordance with provisions of the Expenditure Plan and Ordinance No. 26-1, Measure I and the Measure I Expenditure Plan.

Audit Requirement. A bi-annual fiscal and compliance audit shall be performed in accordance with generally accepted auditing standards and Government Auditing Standards issued by the Comptroller General of the United States. The audit shall review the basic financial statements of the Authority as defined by the Governmental Accounting Standards Board and the financial and compliance audits of the member jurisdictions.

Role of Financial and Compliance Audit and the ITOC. The ITOC shall review the annual audits of the Authority; report findings based on the audits to the Authority; and recommend any additional audits for consideration that the ITOC believes may improve the financial operation and integrity of program implementation.

The Authority shall hold a publicly noticed meeting, which may or may not be included on the agenda of a regularly scheduled Authority Board of Directors meeting, with the participation of the ITOC to consider the findings and recommendations of the audits.

Membership and Selection Process. The Authority shall have an open process to select five committee members, which shall include solicitation of trade and other organizations to suggest potential nominees to the committee. The committee members shall possess one of the following credentials: • Professional in the field of municipal audit, finance and/or budgeting with a minimum of five years in a relevant and senior decision-making position in the public or private sector. • Licensed civil engineer or trained transportation planner with at least five years of demonstrated experience in the fields of transportation and/or urban design in government and/or the private sector. No member shall be a recipient or sub-recipient of Measure funding. • Three public members who possess knowledge and skills that will be helpful to the work of the ITOC.

ATTACHMENT B

The Chair and the Executive Director of the Authority shall serve as ex-officio members of the ITOC.

Terms and Conditions for Committee. Committee members shall serve staggered four-year terms. In no case shall any voting committee member serve more than twelve years on the ITOC.  Committee members shall serve without compensation, except they shall be reimbursed for authorized travel and other expenses directly related to the work of the ITOC.  Committee members cannot be a current local elected official in the County or a full-time staff member of any city/town, the County government, local transit operator, or state transportation agency.
 Non-voting ex-officio committee members shall serve only as long as they remain incumbents in their respective positions and shall be automatically replaced by their successors in those positions.
 If vacancies on the ITOC occur, for any reason, Authority staff will collaborate with Authority Board members to find an appropriate replacement, within 90 days of the vacancy or as soon thereafter as possible, to fill the remainder of the term.  When more than one application is received for a vacancy, the General Policy Committee will make a recommendation to the Authority Board of Directors to appoint an applicant to the ITOC.
 When only one application is received, the Board President will recommend to the Board the applicant’s appointment to the ITOC.

ITOC Operation Protocols.  The ITOC shall continue as long as Measure revenues are collected.  Authority Board of Directors and staff shall fully cooperate with and provide necessary support to ensure the ITOC successfully carries out its duties and obligations.

Conflict of Interest. ITOC voting members shall have no legal action pending against the Authority and are prohibited from acting in any commercial activity directly or indirectly involving the Authority, such as being a consultant during their tenure on the ITOC. ITOC voting members shall not have direct commercial interest or employment with any public or private entity that receives the transportation tax funds authorized by the voters in this Ordinance.

Exhibit C (Ballot Question)
Measure “I” Local Transportation Improvement Program
San Bernardino County Road Repair/Traffic Relief Extension Without raising tax rates, shall an ordinance to fund repairing potholes; keeping local roads in good condition; completing freeway/highway projects to improve traffic flow/safety, reduce traffic bottlenecks;

ATTACHMENT B

upgrading aging bridges/overpasses; creating local jobs; keeping student/senior/disabled/veteran transit fares low be adopted, extending the ½¢ voter-approved transportation sales tax, providing approximately $250,000,000 annually until ended by voters, requiring audits, oversight, spending disclosure, local control?

ATTACHMENT B

Town Council Agenda Report
Date: April 14, 2026
To: Honorable Mayor and Town Council
Subject: AWARD OF CONTRACT, FOR THE ACCOUNTING AND
CONSULTING SERVICES FOR FISCAL YEAR 2023/2024
From: Guy Eisenbrey, Town Manager
Submitted by: Suresh Malkani, Director of Finance
Finance Department
Budgeted Item: Yes No N/A

RECOMMENDED ACTION
That the Town Council:

A. Award a professional services contract to Lance, Soll & Lunghard, LLP (LSL) for accounting and consulting services related to Fiscal Year 2023–2024; and B. Authorize the Town Manager to execute the agreement, subject to approval as to form by the Town Attorney and approval as to content by the Town Manager.

EXECUTIVE SUMMARY
The Town has not completed its Annual Comprehensive Financial Reports (ACFRs) since Fiscal Year 2022–2023 due to sustained operational disruption within the Finance Department, including the absence of long-term executive leadership, significant staff turnover, and limited organizational capacity to maintain core accounting functions.

These conditions have resulted in incomplete year-end close processes, unreconciled cash and investment accounts, unsupported general ledger balances, and incomplete capital asset records. To restore compliance with Generally Accepted Accounting Principles (GAAP), Governmental Accounting Standards Board (GASB) requirements, and audit readiness, the Town conducted a competitive procurement process and recommends award to Lance, Soll & Lunghard, LLP (LSL), based on their demonstrated expertise in resolving similarly complex municipal accounting deficiencies.

BACKGROUND
Since 2023, the Finance Department has lacked a permanent Director of Finance and has experienced severe turnover across key technical positions. This has materially impacted the Town’s ability to execute fundamental accounting controls and processes, including:
 Timely and accurate bank and investment reconciliations  Completion of the year-end close process, including accruals and adjusting journal entries
 Maintenance and reconciliation of capital asset subledgers  Proper accounting for interfund activity, grants, and long-term liabilities  Preparation of audit-ready schedules and supporting documentation As a result, the Town’s general ledger and subsidiary records require reconstruction and validation to support financial statement preparation and audit compliance.

PROCUREMENT PROCESS
The Town issued a Request for Qualifications and cost projections and received five (5) responses. Three (3) firms were deemed complete and responsive and were invited to participate in a formal interview process:
 Macias, Gini & O’Connell LLP (MGO)
 CliftonLarsonAllen LLP (CLA)
 Lance, Soll & Lunghard, LLP (LSL)
Firms were evaluated on technical qualifications, municipal experience, proposed work plan, and ability to independently execute complex accounting remediation.

ANALYSIS
LSL was determined to be the most qualified firm based on the following technical considerations:

Depth of Municipal Remediation Experience
The Town’s current condition is not limited to routine backlog, but rather reflects systemic breakdowns in internal controls and financial reporting processes. LSL has extensive experience performing:
 Reconstruction of general ledger balances where supporting schedules are incomplete or unreliable
 Full-scope year-end close ownership, including preparation of accruals, deferrals, and reclassification entries

 Resolution of cash reconciliation discrepancies across multiple fiscal periods  Development of audit-ready workpapers in compliance with GAAP and GASB standards
This type of work requires senior-level accountants capable of exercising professional judgment in areas where documentation is limited or inconsistent.

Alignment of Methodology with Required Scope
LSL’s proposed approach reflects a phased remediation model consistent with best practices for distressed municipal finance operations:
 Stabilization of cash through comprehensive reconciliation  Reconstruction of key balance sheet accounts (receivables, payables, deferred inflows/outflows)
 Validation of capital assets, including historical cost, depreciation, and disposals  Preparation of adjusting journal entries to establish audit-ready trial balances This methodology aligns directly with staff’s internal assessment of the steps required to achieve an auditable financial position.

Capacity to Operate Independently in a Constrained Environment Given current staffing limitations, the selected firm must operate with minimal reliance on Town personnel. LSL demonstrated the ability to deploy experienced staff capable of:
 Navigating ERP systems (Tyler Munis) without training  Identifying and correcting accounting errors without complete historical records  Coordinating directly with external auditors to satisfy audit requirements Cost Structure Relative to Technical Value
While LSL proposed a higher range of total hours, their hourly rates are comparable to other qualified firms. Importantly:
 Billing is based on actual hours and deliverables, not fixed cost  Their experience reduces the risk of rework, audit findings, or prolonged project timelines
 Total cost exposure may be lower if efficiencies are realized through their structured approach
In contrast, selection of a lower-cost firm without directly relevant remediation experience presents a material risk of extended timelines, incomplete deliverables, and potential audit complications.

FISCAL IMPACT
The proposed contract range is approximately $131,000 to $225,000, depending on the level of effort required to complete remediation and achieve audit readiness. Furthermore, Town Council is permitted to dispense with the formal bidding process for professional services in excess of $50,000 as prescribed in the Town’s Municipal Code under Chapter

3.12. No specific appropriation has been included in the adopted Fiscal Year 2025–2026 budget. However, actual expenditures will be based on time and materials, and total costs may be lower than projected depending on execution efficiency. The expense will be charged to the General Ledger Account 10011501-720010 (Finance General Contract Services).

ALTERNATIVES

1. Approve the Contract (Recommended): Provides the technical expertise necessary to restore financial reporting compliance and internal control integrity;

2. Select an Alternate Firm: May reduce initial cost estimates but introduces elevated risk due to less direct experience with complex municipal accounting remediation; or

3. Defer Action: Will prolong the Town’s inability to complete ACFRs, increasing audit risk and potential regulatory and reputational impacts.

ATTACHMENTS
A. Accounting and Consulting Services Proposal
B. Professional Services Agreement

1 www.lslcpas.com | 1

PREPARED BY

LSL, LLP
Certified Public Accountants
License Number 2584
Proposal Presented to the
Town of Apple Valley
Accounting and Consulting Services
Date of Submission: March 30, 2026
Valid for 90 Days
Authorized by
Kelly Telford, CPA, Partner
500 Technology Drive, Suite 350
Irvine, CA 92618
(949) 829-8299

1 www.lslcpas.com | 1
Table of Contents
TABLE OF CONTENTS ........................................................................................................................... 1 LETTER OF TRANSMITTAL .................................................................................................................... 2 Scope of Services and Deliverables ...................................................................................................... 2 Qualifications and Personnel ................................................................................................................. 2 Assumptions and exclusions ................................................................................................................. 5 Cost Proposal and Payment Terms ....................................................................................................... 5 Adapting to a Remote Working Relationship ......................................................................................... 7 Conclusion ............................................................................................................................................. 7 LSL PROFILE ........................................................................................................................................... 8 History and Size ..................................................................................................................................... 8 Location ................................................................................................................................................. 8 Accounting Today Regional Leader ....................................................................................................... 8 INSIDE Public Accounting (IPA) Award ................................................................................................. 9 Our Core Values .................................................................................................................................... 9 Best of Accounting Award ...................................................................................................................... 9 Training and Seminars ........................................................................................................................... 9 License to Practice ................................................................................................................................ 9 Desk Reviews and Disciplinary Action ................................................................................................... 9 Peer Review ........................................................................................................................................ 10 QUALIFICATIONS & EXPERIENCE ...................................................................................................... 10 Certified Public Accountants ................................................................................................................ 10 Continuing Education ........................................................................................................................... 10 Insurance ............................................................................................................................................. 10 Recent Experience .............................................................................................................................. 10 Workload Accomplishment .................................................................................................................. 10 APPENDIX A – SCOPE AND DELIVERABLES .................................................................................... 11 APPENDIX B – CLIENT REFERENCES ................................................................................................ 14 APPENDIX C – PEER REVIEW ............................................................................................................. 15 APPENDIX D – COI EVIDENCE OF COVERAGE ................................................................................. 17

2 www.lslcpas.com | 2

LETTER OF TRANSMITTAL
March 30, 2026
Suresh Malkani
Town of Apple Valley
Delivered Via Email: [email protected]
Dear Mr. Malkani,
LSL, LLP (“LSL”) is pleased to present our proposal for accounting and consulting services. We value the opportunity to present our professional qualifications to the Town of Apple Valley and demonstrate why our services are second to none.

LSL has a well-established history of delivering outstanding services to government entities. We provide auditing, accounting, and consulting services to more than 100 municipal clients across the country, such as cities, counties, water and electric utilities, and special-purpose government agencies. Our proposal highlights our firm’s strength and stability, along with our demonstrated experience, knowledge, passion, and creative problem-solving capabilities as a leader in the field of governmental accounting and auditing. Our dynamic team is comprised of top talent within the industry, and with our comprehensive government experience, and our dedication to providing personalized experiences for each of our clients, we believe you will find that LSL is one of the best-qualified accounting firms to provide these services.

SCOPE OF SERVICES AND DELIVERABLES
We understand you are seeking a qualified firm to provide consulting and accounting services. LSL has a structured, well-tested approach to providing accounting services. Our goal is not to replace your team but become a part of it.

Our team is willing and ready to provide assistance in strategic areas that allow your team to focus on the day-to-day while allowing us to take care of more complex tasks that cannot be done by other team members. LSL can handle tasks typically managed by the finance department so your team can focus on daily operations. The detailed scope and any related deliverables are described in Appendix A – Scope and Deliverables, which can be prioritized with Town staff to address key items within budget.

QUALIFICATIONS AND PERSONNEL
Our dedicated team of professionals have a combined 60 years of expertise working in and with government agencies. Key members of our team and their requisite experience is listed below. Detailed resumes of our management team are included below. Additional information regarding the other members of the team are available upon request.

3 www.lslcpas.com | 3
Kelly Telford, CPA, Partner
Kelly is a respected leader in public finance and is known for being a change agent and thought leader in organizational strategy. She has developed her expertise in accounting and auditing, financial forecasting, budget development, public utilities, investment management, grant management, human resources, and information technology, including ERP implementations. She has taught classes for GFOA and CSMFO and has presented at annual conferences for GFOA, CSMFO and GFOAA.

Kelly has a wealth of experience in both public accounting and local government. She has previously served as Finance Director for the cities of Costa Mesa and Seal Beach as well as the Los Angeles Community Development Agency. She has a proven track record of helping agencies identify operating inefficiencies, assisted in departmental reorganizations, identify internal control challenges, completing year-end close procedures, and serving as an outsourced Finance Director.

Kelly is a licensed CPA in California and Texas.

Noah Daniels, CPA, CPFO, Director
Noah has extensive experience in municipal finance departments, gained through both his work as an auditor and his work in local government agencies. As a director, he combines his strategic problem-solving approach with firsthand knowledge of our client’s operations, allowing him to understand their needs and serve as a trusted partner and extension of their departments. Noah's expertise has been instrumental in helping government agencies maximize the use of their existing resources to meet a broader range of priorities.

As the Finance Director for the City of Rancho Cucamonga, Noah's strategic leadership was instrumental in replacing an outdated financial system (Workday), enhancing efficiency and accuracy. He was responsible for designing fiscal policies, including debt management, special district funding, and reserve policies, to ensure efficiency, compliance, and adherence to government regulations.

Noah is a licensed CPA in California.

Nike Ricks, MBA, Manager
Nike specializes in guiding public agencies through operational challenges, financial overhauls, and system upgrades with a focus on strategic improvement. With 20 years of public sector leadership across California, Arizona, and Utah - Nike has served in key roles including City Treasurer, Assistant Finance Director, and Finance Manager.

Nike’s experience is in budgeting and forecasting, financial reporting, system design, grant administration, policy development, and long term planning for enterprise operations allows her to provide comprehensive support with a solutions driven approach that empowers her clients to lead with confidence. She has led full-scale ERP implementations, revamped payroll systems, strengthened internal controls, restructured fund accounting, and modernized treasury operations.

4 www.lslcpas.com | 4
Louis Li, Manager
Louis brings over 10 years of experience in governmental accounting and is known for delivering results under pressure. He combines precision and adaptability to navigate the most complex financial challenges and uncover effective solutions. Louis’ expertise includes reconciliations, preparing audit-ready documentation, and journal entries.

Whether it's troubleshooting system inefficiencies or optimizing financial workflows, his passion is in helping clients untangle their accounting challenges and bring clarity and structure to the underlying causes. Before joining LSL, Louis held key finance positions in the cities of Costa Mesa and Seal Beach as well as the Los Angeles Community Development Agency.

Hiram Zavala, Supervisor
With more than a decade of experience in municipal accounting and finance, Hiram Zavala brings strong technical expertise and practical experience to the LSL team.

Before joining LSL, he held key finance roles with the County of San Bernardino and the cities of Ontario and Rancho Cucamonga. Hiram has performed a variety of tasks in those roles, including capital asset accounting, accounts payable, budgeting, assembling cost allocation plan and indirect cost rate calculations, and improving financial reporting processes. His analytical and collaborative approach makes him a valuable contributor to complex accounting and implementation projects supporting LSL’s government clients.

Cara Clifton, Senior Accountant
With more than 22 years of experience in municipal accounting, Cara brings extensive knowledge of fund accounting, bank reconciliations, capital assets, and utility billing.

Before joining LSL, Cara spent 16 years with the City of Longview, Texas where she rose to the role of Utilities Accounting Supervisor. Her responsibilities included capital asset accounting, grant management, multiple bank reconciliations, and oversight of utility revenue internal controls. She has supported numerous cities and special districts in their year-end close processes, including bank reconciliation, capital assets, pensions, OPEB, leases, and IT subscriptions. Cara’s hands-on approach and familiarity with municipal systems make her a trusted resource for complex reconciliations and year-end close support.

As you can see, LSL is uniquely positioned to assist our clients as our team is comprised of government industry experts who have worked in local governments themselves. Our team understands the complexities of government accounting and can ensure your accounting is accurate and well maintained. In addition, our team has implemented ERP systems as both consultants and as members of local government which allows us to design policies and procedures with accounting in mind.

Also, having a team that has worked in local government, we can assist with other projects you may need such as training and support of finance department staff, evaluations of efficiencies in the department and assessments to help determine where staff capacity exists, and serving as a backup for day-to-day transaction processing such as utility billing, accounts payable and payroll.

5 www.lslcpas.com | 5
The LSL team is comprised of top talent within the industry with comprehensive experience beyond governmental audit, accounting, and advisory services. When you partner with LSL, you gain access to the experience, knowledge, and resources of our entire team, including our consulting and technology teams. We are committed to helping finance departments thrive by providing the guidance, tools, and services that foster lifelong success for your finance team. We encourage our clients to tap into our full professional team of industry and product experts for your fullservice consulting, staffing, and financial report automation solutions.

Financial &
Compliance Audits
Consulting,
Staffing & Training
ERP &
Other Technologies

ASSUMPTIONS AND EXCLUSIONS
The following assumptions and exclusions apply to this proposal. Any services outside the defined scope will require prior written authorization by the Town before work is initiated.

Assumptions:
 The Town will provide timely access to both Eden and Enterprise ERP (Munis), all relevant financial records, and designated staff throughout the engagement
 Transaction history, beginning balances, and chart of accounts mapping carried from Eden into Enterprise ERP (Munis) as of January 2024 are materially complete and accurate; significant gaps or errors in the conversion may result in additional hours and fees beyond the estimates provided  Town staff will be available to respond to LSL requests, provide supporting documentation, and participate in meetings within a reasonable timeframe to avoid delays in project milestones  Estimated hour ranges are based on LSL's experience with comparable engagements and the information available at the time of this proposal; actual hours may vary depending on the condition of records, complexity of outstanding items, and level of Town staff coordination required  Up to 5 days of onsite visits for two LSL staff (10 days) is assumed across all tasks; additional onsite visits can be accommodated and will be billed at cost
 Up to 45 hours of meetings with accounting and management staff are assumed across the engagement Exclusions:
 Services related to fiscal years other than FY 2023-24, except as specifically described in this proposal  ERP configuration, system setup, or IT support beyond what is necessary to access and work within Eden and Enterprise ERP (Munis) as currently configured
 Advisory services except as specifically described in this proposal  Any services not explicitly described in Tasks 1 through 3 below

COST PROPOSAL AND PAYMENT TERMS
Our professional fee for the services outlined below and in Appendix A – Scope and Deliverables will be at the firm’s preferred client discount rates. Our standard hourly rates and the rates LSL charges our preferred clients are listed on the following page. To show our dedication to this project, we will offer the Town the same preferred rates as our valued clients. The rates below would be used for any additional assistance the Town requires outside of the scope of work listed above.

6 www.lslcpas.com | 6
Our fees are based on the time required by the individuals assigned to the engagement, the complexity of the work to be performed, as well as any out-of-pocket expenses. Due to the nature of these services, LSL recommends an hourly contract be established to allow for as little or as much assistance as necessary. Estimates are preliminary and subject to change based on the complexity of the work, the extent of procedures required, and the condition of the Town’s accounting records to be evaluated while on-site and remotely throughout the project. Any significant deviations from these estimates will be reviewed and discussed with Town management prior to proceeding.

TASK HOURS ESTIMATED FEE
Task 1 Assist with FY 2023-24 Year-End Close 430 – 750 $115,000 to $200,000 Task 2 FY 2023-24 Bank Reconciliation Review and
Clearing Account Resolution 20 – 40 $5,000 to $11,000
Task 3 Migration and Buildout of Capital Asset
Records from Eden to Enterprise ERP (Munis) 40 – 50 $11,000 to $14,000 Task 4 Support for Year-End and Ongoing Accounting
Services To be determined To be determined
Our standard hourly rates and preferred client discount rates are as follows:

Additional circumstances may arise that could impact the total cost including, but not limited to, increase in scope, issues encountered with the timely delivery, availability, quality, or completeness of the information you provide to us, changes in your personnel or operations that impact our services or other unanticipated items that arise during our engagement and that require additional time to complete the agreed-upon services. You agree that you will deliver all records requested and respond to all inquiries made by our staff to complete this engagement on a timely basis.

You agree to pay all fees and expenses incurred whether or not we issue deliverable(s). Should these circumstances exist, our team will communicate with staff prior to time being incurred.

Title
2026 Hourly
Rates
2026 Rates
with
Preferred
Client
Discount
Group Training $ 675 $ 675
Partner - Advisory $ 590 $ 590
Partner - Technical $ 590 $ 460
Principal $ 590 $ 460
Director $ 465 $ 363
Senior Manager $ 410 $ 320
Manager $ 350 $ 273
Supervisor $ 315 $ 246
Senior $ 250 $ 195
Experienced Staff $ 210 $ 164
Staff $ 190 $ 148
Clerical $ 110 $ 86

7 www.lslcpas.com | 7
Any non-personnel-related costs will be billed and reimbursed as they are incurred, if necessary. Progress bills will be sent monthly on the basis of hours of work completed during the course of the engagement plus out-of-pocket expenses incurred in accordance with the firm's proposal. In accordance with the Town’s requirements, LSL will provide a report on the hours work and tasks performed, as well as weekly documentation clearly outlining progress.

The rates above are effective through December 31, 2026. Rates increase annually on January 1 based upon market rates for similar services and generally range between 3% to 7%.

ADAPTING TO A REMOTE WORKING RELATIONSHIP
LSL is fully equipped with software and communication tools to support a remote process. We leverage Microsoft Teams to easily connect over a video call in a face-to-face setting, giving us the ability to share screens and information in real-time. Additionally, having the customizable LSL CaseWare Cloud Portal makes the exchange of secure information easy and painless. LSL is also accustomed to working in our client’s financial software solutions in a remote environment, taking advantage of VPN connections and remote desktops. In an effort to reduce costs for our clients, our team has become accustomed to working remotely using remote desktop technology. It is anticipated that the work would be performed on-site and remotely.

CONCLUSION
Our collective experience in local government accounting backed by our comprehensive understanding of all facets of municipal government operations has resulted in our development of efficient procedures and a streamlined work plan approach, which we believe makes LSL one of the best-qualified teams to perform this engagement.

Our proposal is a firm and irrevocable offer for 90 days following the closing date for the receipt of proposals. For this proposal, Kelly Telford, CPA, Partner, is authorized to make representations for our firm. She can be reached by phone at (714) 458-5292 or by email at [email protected].

Very truly yours,

8 www.lslcpas.com | 8

LSL PROFILE
LSL provides auditing, accounting, and consulting services to over 100 municipal clients, including cities, counties, water and electric utilities, and special-purpose government agencies. Generally, our government sector services break down into the following major classifications: attestation, compliance, consulting, outsourced accounting and reporting, year-end close assistance, interim staffing, strategic planning, and tax services.

Our extensive experience in local government accounting has led to the development of efficient procedures and a comprehensive understanding of all finance department operations, including federal and state grant programs. Our work plan approach takes full advantage of accumulated experiences, which we believe sets LSL apart.

Our dynamic team of industry experts holds extensive experience providing services to a full range of government entities. We lead seminars and training courses on introductory government accounting, preliminary views on financial reporting, internal control risk assessments, and all GASB updates and best practices.

HISTORY AND SIZE
LSL is a limited liability partnership and is not a wholly owned subsidiary of a parent company. LSL was established in 1929 and has grown as a leader in the government sector. Our full-service accounting firm is headquartered in Irvine, California, with a dynamic team of 15 partners, 4 principals, and 180 employees.

Ranked #17 on the Orange
County Business Journal’s
CPA Firm Book of Lists
Established
in 1929
15 Partners
4 Principals
180 Employees
(and growing!)

LOCATION
LSL is a multi-location firm with formidable resources that provides a personal feel and hands-on client experience.

Our Offices
Irvine, CA
500 Technology Drive, Suite 350
Irvine, CA 92618
Phone: (949) 829-8299
Sacramento, CA
500 Capitol Mall., Suite 2350
Sacramento, CA 95814
Phone: (916) 503-9691
Phoenix Metropolitan Area, AZ
950 W. Elliot Rd., Suite 110
Tempe, AZ 85284
Phone: (480) 424-7855
The Woodlands, TX
21 Waterway Avenue, Suite 30089
The Woodlands, TX 77380
Phone: (936) 828-4587

ACCOUNTING TODAY REGIONAL LEADER
LSL has again been recognized as an Accounting Today Regional Leader in 2026.

The list ranks the top CPA firms that have shown exceptional growth, embraced technology, and who ‘think outside the box’ when providing solutions.

9 www.lslcpas.com | 9

INSIDE PUBLIC ACCOUNTING (IPA) AWARD
LSL is honored to be recognized among the Top 300 accounting firms in the nation by INSIDE Public Accounting! Each year, IPA ranks CPA firms based on net revenue, and LSL proudly advanced from #220 in 2024 to #201 in 2025. Our fantastic team and the trust of our valued clients are the driving force behind this upward momentum and continued growth.

OUR CORE VALUES
As we continue to grow and evolve, we recognized our core values needed to grow and change with us. Our values weren’t decided on by management and handed down, every member of the LSL team worked together to share what values matter most to us. From there, we came up with the following five core values that embody how we approach each other, our work, and our clients.

BEST OF ACCOUNTING AWARD
LSL has consistently secured the ClearlyRated Best of Accounting award since 2019. This exclusive program awards accounting firms who demonstrate high-level service of excellence within the accounting industry and solely leverages statistically validated survey responses from our clients.

TRAINING AND SEMINARS
LSL regularly leads seminars and training courses on introductory governmental accounting, preliminary views on financial reporting, internal control risk assessments, and all GASB updates and best practices, which are made available to our clients for additional information and continued support. For upcoming webinars, please visit https://lslcpas.com/webinars/.

LICENSE TO PRACTICE
LSL is a limited liability partnership and is not a wholly owned subsidiary of a parent company. LSL is a public accounting firm licensed by the State of California, Department of Consumer Affairs, as a Public Accounting Partnership. Under Section 901.461 of the State of Texas Public Accountancy Act, LSL is authorized to practice in the State of Texas as an out-of-state firm. We are also members of the American Institute of Certified Public Accountants. All key staff to be assigned to this engagement are or will be licensed by the State of California to practice as Certified Public Accountants and are pending approval for licensure in the State of Texas.

DESK REVIEWS AND DISCIPLINARY ACTION
There have been no disciplinary actions against our organization since its inception. There have been no litigations against our firm in the past three years. Our Single Audit reports are desk reviewed either by the federal cognizant agency or the State Controller’s Office acting as the Oversight Agency. We have never had a report rejected by any of these agencies, which demonstrates our thorough understanding of federal grant programs. LSL is highly regarded and recognized by the staff of the State Controller’s Office for top-quality reports.

10 www.lslcpas.com | 10

PEER REVIEW
Our firm has participated in the AICPA Peer Review Program since its inception. All our peer reviews have covered governmental engagements and have received pass ratings. Our most recent peer review, conducted by Spafford and Landry CPAs, is provided in Appendix C.

QUALIFICATIONS & EXPERIENCE

CERTIFIED PUBLIC ACCOUNTANTS
Your engagement team includes two certified public accountants who maintain active licenses with the State of California. In addition, your engagement team may also include individuals licensed in other states. Please refer to the individual bios for information on CPA licensure.

CONTINUING EDUCATION
As a firm policy, all professional government staff meet the requirement of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a two-year period. Our educational programs include training from CalCPA, AICPA, Government Audit Quality Center, CSMFO, GFOA, Becker and GASB.

INSURANCE
LSL confirms that we will maintain the minimum insurance requirements throughout the entire term of this engagement. We have provided evidence of coverage with the submission of our proposal in Appendix D, and the actual insurance form will be provided upon the award of contract.

RECENT EXPERIENCE
As a firm, we have extensive experience with municipalities including cities, counties, water and electric utilities, special districts, joint powers authorities and compliance with OMB Uniform Guidance. We are familiar with all federal and state grant programs typically awarded to municipalities. Generally, our government sector services break down into the following major classifications: attestation, compliance, consulting, interim staffing, strategic planning, and tax services. A list of current government clients can be provided upon request.

As a part of our consulting services, we also provide accounting services that include outsourced accounting services, year-end close assistance, audit preparation, bank reconciliation, training, accounting software implementation, and GASB implementation services. Our team is well-versed in using most accounting software solutions, including Workday, Tyler Munis, One Solution, PeopleSoft, and Tyler Incode.

Our collective experience in local government accounting, backed by our comprehensive understanding of all federal and state grant programs awarded to municipalities, has refined our development of efficient procedures and streamlined work plan approach, which we believe makes LSL one of the best-qualified teams to perform these services.

WORKLOAD ACCOMPLISHMENT
LSL has the staffing capacity, resources and expertise necessary to support the Town and we are prepared to begin work upon execution of the agreement. Seamless communication and collaboration with our clients are top priorities.

Utilizing our structured and segmented approach detailed in Appendix A, we have a proven track record of delivering high-quality results that meet applicable compliance standards, proposed budgets and schedules effectively in addition to leveraging both remote capabilities and on-site presence as needed. We are confident in our ability to devote sufficient time, personnel, and resources to this project and ensure its successful completion.

11 www.lslcpas.com | 11
APPENDIX A – SCOPE AND DELIVERABLES

DESCRIPTION OF SERVICES AND DELIVERABLE PLAN AND OUTCOME On boarding, including:
 Configure system access and review available
financial records and supporting documentation
 Coordinate the transition of accounting information
to understand existing processes, reconciliations
completed to date, and areas requiring immediate
attention
 Review prior-year financial statements and trial
balances
 Meet with accounting and management staff to
confirm responsibilities, establish communication
protocols, and define a reporting cadence
 Schedule and coordinate onsite visits based on
project milestones and staff availability
Onboarding to occur within one week of
contract execution and will include
coordination of in-person and remote
resources.

Task 1 – Assist with FY 2023-24 Year-End Close
Deliverables addressed: Reconciliations, Accruals, Fund revenue verification and reporting, Preparation of relevant GASB reports, and Analysis of current procedures with
recommendations aligned to industry standards.
 Perform year-end close procedures, including
reconciliation of key fund-level balance sheet
accounts such as receivables, payables, interfund
balances, and accrued liabilities
 Prepare and reconcile capital asset schedules
 Prepare and reconcile long-term debt activities
 Review and calculate accrued liabilities (e.g.,
compensated absences, pension and OPEB
balances, leases/SBITAs, and claims payable) as
determined during onboarding
 Review revenue and expenditure activity for
completeness, accuracy, and proper period
recognition
 Reconcile interfund transactions to ensure all
entries are balanced across funds
 Review beginning fund balances
 Collaborate with Town staff to ensure the
completeness and accuracy of accounting
activities for year-end close
Town responsibilities will include:
 Provide access to Munis and Eden data, exports,
and reports needed to support reconciliation and
close procedures
 Provide documentation supporting the ERP
conversion, as necessary, including chart of
accounts mapping, beginning balance
reconciliation as of the conversion date, and any
known conversion exceptions or open items
 Assist LSL in locating and providing supporting
documentation as available
Plan: One-week onsite review followed by
remote work as needed. Estimated 400 to
700 hours, depending on reliability of
beginning balances, completeness of prior
year end closes, and availability of
information. Level of effort is also
dependent on the accuracy and
completeness of the Town's conversion
from Eden to Munis in January 2024. LSL
will rely on the Town's conversion efforts to
ensure beginning balances, chart of
accounts mapping, and transaction history
are accurate and complete.

In an effort to reduce the estimated hours,
LSL will work with Town staff to determine
areas where work can be performed inhouse and incorporated into the year-end close.

Outcome: LSL will deliver a soft close of FY
2024 by June 15, 2026, providing the Town
with the ability to open a new fiscal year in
Munis. Any entries identified subsequent to
the soft close will be provided to the Town
as opening balance adjustments for FY
2024-25. Audit timing will be coordinated
with the Town's external auditors based on
the progression of the year-end close.

12 www.lslcpas.com | 12
Task 2 – FY 2023-24 Bank Reconciliation Review and
Clearing Account Resolution:

RFP Deliverable addressed: Reconciliations
 Review all bank and investment account
reconciliations completed for FY 2023-24 by Town
staff
 Investigate items posted to the clearing account and
provide recommendations to post the activity to the
correct account for FY 2023-24
 Document findings and adjustments made to
support year-end close and audit preparation
This task will be completed in coordination with Task 1 to ensure that clearing account resolutions are incorporated into the FY 2023-24 year-end close
Town responsibilities will include:
 Provide access to all FY 2023-24 bank and
investment account reconciliations and supporting
documentation
 Provide clearing account transaction detail and any
available documentation supporting items posted to
the clearing account during FY 2023-24
 Make accounting staff available to assist in
identifying and resolving outstanding items in a
timely manner
Plan: To be performed concurrently with
Task 1, with onsite and remote resources
as needed. Estimated 20 to 40 hours,
depending on the volume and complexity of
items posted to the clearing account and
the overall condition of the FY 2023-24
bank reconciliations.

Outcome: To be completed in alignment
with the Task 1 year-end close timeline.

LSL will provide the Town with documented
adjustments for clearing account items,
properly coded and ready to post, to
support the year-end close and audit
preparation.

Task 3 – Migration and Buildout of Capital Asset Records from Eden to Enterprise ERP (Munis):

RFP Deliverable addressed: Migration and buildout of
capital asset records from Eden to Enterprise ERP
 Review existing capital asset records in Eden to
assess completeness, accuracy, and readiness for
migration
 Migrate capital asset records from Eden to Munis,
including reconciliation of beginning balances and
asset detail
 Build out capital asset records within Munis in
accordance with the Town's capitalization policy and
GAAP requirements
 Reconcile capital asset schedules to the general
ledger to ensure accuracy and completeness
This task will be completed in coordination with Task 1 to ensure that capital assets are accurate and complete for the FY 2023-24 year-end close.

Town responsibilities will include:
 Providing Eden capital asset records, depreciation
schedules, and all other supporting documentation
 Provide access to Munis and any existing capital
asset module configurations, including conversion
template for import into Munis
 Assist LSL in locating and providing supporting
documentation for individual assets as needed
Plan: To be performed concurrently with
Task 1, with onsite and remote resources
as needed. Estimated 40 to 50 hours,
depending on the completeness and
accuracy of existing capital asset records in
Eden and the complexity of the migration
into Enterprise ERP.

Outcome: The Town will have a complete,
reconciled capital asset record in
Enterprise ERP, supported by
documentation of the migration process,
ready for audit review.

13 www.lslcpas.com | 13
Task 4 –Support for year-end and ongoing accounting
services, including:
 Assistance with facilitating the FY 2024-25 annual
audit, including preparation of audit request and
representation with the auditors
 Review of financial statements and preparation of
additional items included in the annual financial
statements
 Additional assistance, as needed
Plan: Provided, as needed, and
coordinated between LSL and the Town
based on the scope of the additional
request.

14 www.lslcpas.com | 14
APPENDIX B – CLIENT REFERENCES
City of Palos Verdes Estates, CA
Contact Kerry Kallman, City Manager
Telephone (310) 378-0383
Email Address [email protected]
Scope of Work The LSL Team provides year-end close process by providing comprehensive services, including capital asset analysis, balance sheet account reconciliations, income statement fluctuation analysis, and audit-related reviews and representation with the auditors. The role includes coordination of the financial statements, performing review and tie-out procedures, ensuring accuracy throughout the entire audit process. In addition, LSL provides assistance with the development of the annual budget and midyear budget review. This assistance was provided both inperson and remotely.

City of Marfa, TX
Contact Dan Dunlap, Consultant and Former Mayor
Telephone (530) 367-2511
Email Address [email protected]
Scope of Work The LSL Team provides full-service accounting services including review of accounts payable, cashiering and utility billing, performs a full month-end close including reconciliations of balance sheet accounts, and full year-end close services which includes preparation of workpapers for all accounts and analysis and preparation of all journal entries necessary to ensure a complete and accurate general ledger. LSL also represents the City with the auditors and reviews the annual financial statements for consistency and accuracy.

Foresthill Public Utility District, CA
Contact Hank White, General Manager
Telephone (530) 367-2511
Email Address [email protected]
Scope of Work The LSL Team provides full-service accounting services including accounts payable and payroll processing, monthly bank reconciliation, full month end close including reconciliations of balance sheet accounts, and full year-end close services which includes preparation of workpapers for all accounts and analysis and preparation of all journal entries necessary to ensure a complete and accurate general ledger.

Georgetown Divide Public Utility District, CA
Contact Jessica Buckle, Office/Finance Manager
Telephone (530) 330-4356 x 103
Email Address [email protected]
Scope of Work The LSL Team provides monthly accounting services and year-end close services which includes bank reconciliations, account analysis and workpapers for all accounts and preparation of all journal entries necessary to ensure a complete and accurate general ledger. LSL also assists with Tyler Incode needs including configuration of fee codes and revenue codes and preparation of the annual 1099 Forms.

15 www.lslcpas.com | 15
APPENDIX C – PEER REVIEW

16 www.lslcpas.com | 16 Page 90 of 162
17 www.lslcpas.com | 17
Appendix D – COI Evidence of Coverage

18 www.lslcpas.com | 18 Page 92 of 162
©2025 CliftonLarsonAllen LLP
March 30, 2026
Proposal to provide professional
accounting and finance support services to:

Town of Apple Valley
Prepared by:

Benjamin R. Maddox
Strategic Pursuits Leader
[email protected]
Direct: 703-966-2410
Hannah York, Principal,
State & Local Government
[email protected]
Direct: 781-402-6430
CLAconnect.com
CPAS | CONSULTANTS | WEALTH ADVISORS
CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.

Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor.

March 30, 2026
Suresh Malkani
Director of Finance
Town of Apple Valley, California
Dear Suresh,
On behalf of CliftonLarsonAllen LLP (CLA), we appreciate the opportunity to submit this response to the Town of Apple Valley’s Request for Quotes for accounting services to support the Fiscal Year 2023/2024 year-end close and audit readiness.

CLA brings deep experience supporting California municipalities through complex year-end close activities, ERP transitions, and audit preparation—particularly in environments with backlogs and system conversions.

We understand the Town’s immediate objective is to be substantially ready to close the books for FY 2023/2024 within an eight-week timeline, enabling a smooth audit process and allowing the Town to open Fiscal Year 2026/2027. Given the compressed timeline, the mid-year ERP transition, and the Town’s desire to achieve audit readiness without disrupting ongoing operations, this engagement allows little margin for rework or extended ramp-up. Our proposed approach reflects the clarifications provided through the Town’s vendor questions and responses and is intentionally structured to prioritize close-critical activities first, address known transition complexities early, and deliver timely, audit-ready results while coordinating closely with Town staff.

We deeply appreciate your consideration and look forward to the opportunity to partner with you in this important work. Please contact me if I can provide additional information on our firm or our proposal.

Sincerely,
CliftonLarsonAllen LLP
Benjamin R. Maddox
Strategic Pursuits Leader
703-966-2410
[email protected]
CliftonLarsonAllen LLP
CLAconnect.com

©2025 CliftonLarsonAllen LLP | iii
Table of Contents
Executive Summary ............................................................................................................... 4 Understanding of the Town’s Needs...................................................................................... 5 Proposed Scope of Services ................................................................................................... 6 Project Approach and Timeline.............................................................................................. 7 Approach..................................................................................................................................... 7 Timeline....................................................................................................................................... 7 Pricing................................................................................................................................... 8 Assumptions and Exclusions....................................................................................................... 8 Engagement Team................................................................................................................. 9 Firm Background ................................................................................................................. 10 State & Local Government Experience ..................................................................................... 10 Firm Overview........................................................................................................................... 11 Similar Clients ..................................................................................................................... 13

©2025 CliftonLarsonAllen LLP | 4
Executive Summary
The Town of Apple Valley is at a critical juncture in its FY 2023/2024 financial close following a mid-year ERP transition and the accumulation of outstanding close activities. With a fixed June 15, 2026 deadline and limited tolerance for rework, the Town requires an experienced, hands-on partner that can move quickly, operate independently within Tyler Enterprise ERP (Munis), and deliver audit-ready results without disrupting day-to-day operations.

CLA’s approach is purpose-built for this type of high-pressure, short-duration engagement. We focus first on close-critical activities—targeted reconciliations, accruals, ERP transition validation, and financial reporting— while proactively addressing known transition risks early to avoid downstream audit delays. Our work is led by senior professionals with deep California municipal and Munis experience, supported by structured reconciliation and validation techniques consistent with CAAS audit-readiness standards.

The result is a controlled, efficient path to a substantially complete FY 2023/2024 close that restores confidence, minimizes audit friction, and positions Town staff to resume full ownership of the process going forward.

©2025 CliftonLarsonAllen LLP | 5
Understanding of the Town’s Needs
Based on the RFQ and the Town’s responses to vendor questions, the Town is seeking experienced accounting professionals to:
• Complete FY 2023/2024 year-end close activities in preparation for audit, with work substantially complete by June 15, 2026
• Address specific outstanding and unreconciled items following the mid-year (FY 2023/2024) transition from Tyler Eden to Tyler Enterprise ERP (Munis)
• Perform targeted reconciliations, including bank and deposit account reconciliations, as well as selected ERP-transition-related reconciliations
• Prepare year-end accruals primarily related to accounts payable and accounts receivable, with validation of proper revenue and expense recognition
• Verify that all revenues, including grant-related funding where applicable, have been accurately recorded, properly classified, and reported in compliance with applicable requirements • Support the migration and input of already-compiled capital asset data into the Munis Capital Assets module
• Prepare unaudited financial statements that are substantially complete and closely aligned to the final audited financial statements, in accordance with applicable GASB standards • Provide practical observations and recommendations to improve accounting processes, internal controls, and efficiency, recognizing that formal SOPs are currently limited The Town has also clarified that this engagement is intended to be focused on FY 2023/2024, with any potential post–FYE24 assistance being short-term and transitional in nature. The long-term expectation is that Town staff will retain full ownership of the audit and financial reporting process.

Vendor Questions and Clarifications Acknowledged
CLA has reviewed the Town’s responses to vendor questions and has incorporated those clarifications directly into our proposed scope, assumptions, timeline, and delivery approach. This includes alignment to the Town’s expectations regarding scope boundaries, audit support limitations, reporting cadence, ERP transition considerations, and the short-term, transitional nature of the engagement. Our proposal is intended to be fully responsive to those clarifications, without introducing unnecessary scope expansion or operational burden.

©2025 CliftonLarsonAllen LLP | 6
Proposed Scope of Services
CLA proposes to deliver the following services, aligned directly to the RFQ and the Town’s vendor Q&A responses:

Year-End Close and Audit Readiness
• Perform targeted balance sheet reconciliations, including bank and deposit accounts, and research and resolve identified unreconciled items
• Prepare and record year-end accruals for accounts payable and accounts receivable, and review revenue and expense recognition for accuracy and completeness
• Assess and document fund revenues, including grant-related revenues where applicable, ensuring proper classification and compliance with reporting requirements • Assist with preparation of audit-ready schedules and supporting documentation to facilitate a smooth audit process
ERP Transition and Capital Asset Support
• Utilize available detailed transaction data for the first half of FY 2023/2024 (July–December 2023), provided in PDF or Excel format, to support reconciliation and validation efforts • Input and assess existing, compiled capital asset information within the Munis Capital Assets module and confirm depreciation and reporting alignment with GASB requirements Financial Reporting and GASB Compliance
• Assist with developing unaudited financial statements that are substantially complete and near-final in format, consistent with applicable GASB standards
• Support GASB schedules and disclosures as necessary to support audit readiness Process Review, Internal Controls, and Coordination
• Analyze current accounting procedures and identify opportunities to strengthen internal controls and process efficiency
• Document observations, recommended improvements, and process notes (including screenshots or working documentation) that may later be formalized into SOPs by the Town • Coordinate closely with Town accounting staff, both remotely and on-site as needed • Provide targeted assistance in coordinating audit requests, organizing work papers, and responding to auditor inquiries, as a supplement to internal resources Independence and Role Clarity
CLA will not perform audit procedures, act as management, or replace the Town’s external auditors. Our role is limited to assisting management with close activities, audit readiness, coordination, and supplemental support.

Clear delineation of responsibilities helps reduce the risk of audit delays, rework, or independence concerns during fieldwork

©2025 CliftonLarsonAllen LLP | 7
Project Approach and Timeline
Approach
CLA’s approach is designed for environments where timelines are compressed, ERP transitions are recent, and the margin for rework is limited. In these situations, successful outcomes depend less on volume of effort and more on disciplined prioritization, sequencing, and early resolution of issues that can otherwise surface late in the audit process.

We begin by focusing on close‑critical activities—targeted reconciliations, accruals, and ERP transition validation—rather than attempting to address all items in parallel. This approach allows potential conversion‑related variances, unreconciled balances, or data integrity issues to be identified and addressed early, reducing downstream audit risk and avoiding last‑minute disruption as deadlines approach.

Throughout the engagement, CLA works alongside Town staff as a supplemental resource, maintaining clear role delineation and producing audit‑ready documentation that supports, but does not replace, management or the Town’s external auditors. Our objective is to deliver a substantially complete FY 2023/2024 close that meets audit expectations while positioning Town staff to resume full ownership of the process following completion of this short‑term, transitional engagement.

Timeline
CLA anticipates a focused eight-week engagement structure. This approach prioritizes close-critical activities first, while allowing for practical process observations to be developed without delaying the fiscal year close Weeks 1–2: Mobilization and Assessment
Confirm scope, system access, and priorities; validate outstanding reconciliations and backlog items; finalize a detailed workplan aligned to audit readiness objectives.

Weeks 3–6: Execution and Close Activities
Perform reconciliations, accruals, revenue verification, ERP and capital asset activities, and prepare draft unaudited financial statements and GASB schedules.

Weeks 7–8: Finalization and Audit Readiness
Finalize deliverables, address remaining open items, and support audit preparation activities through June 15, 2026.

Reporting and Documentation
In accordance with the Town’s requirements, CLA will provide both daily and weekly reporting to ensure transparency, alignment, and effective oversight throughout the engagement. Daily reporting will include a clear summary of hours worked and tasks performed by team member, allowing the Town to monitor effort and progress in real time.

In addition, CLA will provide weekly documentation outlining overall progress against the agreed workplan, key activities completed during the reporting period, upcoming priorities, and any items requiring Town input or coordination. This reporting cadence is designed to support timely decision-making, maintain momentum within the compressed timeline, and avoid surprises as audit readiness milestones approach.

©2025 CliftonLarsonAllen LLP | 8
Pricing
CLA proposes an hourly rate structure aligned to the defined scope and eight-week timeline. Our pricing approach emphasizes transparency, control, and predictability:
• Scope is tightly aligned to FY 2023/2024 close and audit readiness objectives • Work is sequenced to address the highest-risk items early, reducing the likelihood of rework • Weekly status reporting provides visibility into progress, hours incurred, and remaining effort Any assumptions or exclusions will be clearly identified. Services outside the defined scope will require prior written authorization by the Town.

Professional Services – Role Standard Hourly Rate
Principal / Industry Technical Leader $350
Engagement Lead $200
Senior Consultant $180
Associate Consultant $160
Assumptions and Exclusions
CLA’s proposed scope and pricing are based on the following key assumptions and exclusions, consistent with the Town’s RFQ and responses to vendor questions.

Key Assumptions:

Timely access will be provided to Tyler Eden and Tyler Enterprise ERP (Munis), along with relevant reports and supporting documentation, including detailed transaction data for July–December 2023 in PDF or Excel format.

Town staff will be reasonably available to support coordination, respond to questions, and facilitate communication with external auditors. The engagement is limited to FY 2023/2024 and is intended to be short-term and transitional in nature.

Exclusions:

Audit procedures, audit opinions, or services performed in the role of management; completion of FY 2024/2025 or subsequent fiscal years; restatement-level remediation or reconstruction of historical records beyond the targeted reconciliations described in scope; and ongoing operational accounting support following completion of the engagement, unless separately authorized.

Any services requested outside the defined scope will require prior written authorization by the Town.

©2025 CliftonLarsonAllen LLP | 9
Engagement Team
The team outlined below is representative of the roles and experience levels CLA expects to assign to this engagement. While individual availability is subject to confirmation at the time of engagement start, CLA commits to staffing the engagement with professionals possessing comparable qualifications and California municipal accounting experience to ensure continuity, quality, and timely delivery.

CLA will staff this engagement with a focused team tailored to the Town’s needs:

Additional subject-matter resources will be made available as needed to address ERP transition or reporting complexities.

Team Member Engagement Role
Benjamin Maddox
Client Relationship &
Account Mangement
Benjamin serves as the Town’s relationship lead, focused on collaboration, responsiveness, and long-term partnership. He will establish clear communication between Town leadership and CLA, aligning project delivery with the Town’s broader strategic, operational, and financial objectives.

Hannah York
Principal, Industry
Delivery Leader
Hannah brings deep subject-matter expertise in pulic sector finance, governmental accounting standards, and audit
readiness. Provides senior-level oversight of engagement delivery, integrting technical expertiese, project execution, and client strategy. Drives coordination across workstreams, promotes consistency in quality and communication, and
supports the Town’s leadership team in advancing key
milestones toward financial stability and modernization.

Engagement Lead
(Indicative Bio) -
The Engagement Lead is a senior professional with extensive state and local government and nonprofit accounting
experience, including hands‑on support for year‑end close, audit readiness, and complex bank and balance‑sheet reconciliations within Tyler Enterprise ERP (Munis). This experience includes multi‑year municipal audit remediation, mid‑year ERP transition support, preparation of GASB‑compliant financial statements, and direct coordination with auditors to resolve conversion variances and reduce audit delays.

©2025 CliftonLarsonAllen LLP | 10
Firm Background
State & Local Government Experience
You can benefit from a close personal connection with a team of professionals devoted to governments. Our goal is to become familiar with all aspects of your operations — not just the information needed for the yearend audit — so that we can offer proactive approaches in the areas that matter most to you:
• Finding new ways to operate more effectively and efficiently • Responding to regulatory pressures and complexities
• Maintaining quality services in the face of changing budgetary priorities • Providing transparent, accurate, and meaningful financial information to stakeholders, decision-makers, and your constituents
We understand the legislative changes, funding challenges, compliance responsibilities, and risk management duties that impact you. Our experienced government services team can help you navigate the challenges of today, all while seamlessly strategizing for the future.

Deep industry connections
CLA actively supports industry education as a thought leader and industry speaker. We focus on supporting the educational needs of the industry through nationally sponsored trade events. Our team of professionals is sought after, both as educators and as experienced speakers who are invited to speak and teach at major professional events by leading trade associations, including those shown here.

We are also actively involved in and/or are members of the following professional organizations:

©2025 CliftonLarsonAllen LLP | 11
• American Institute of Certified Public Accountants (AICPA) • AICPA’s State and Local Government Expert Panel
• AICPA’s Government Audit Quality Center (GAQC)
• Government Finance Officers Association (GFOA)
• Special Review Committee for the GFOA’s Certificate of Achievement for Excellence in Financial Reporting (Certificate) Program
• Association of Government Accountants
• California State Society of CPA's
• Government Accounting and Auditing Committee
• California State GFOA
• Accounting, Auditing and Financial Reporting Committee Our involvement in these professional organizations, combined with various technical services we subscribe to, allows us to be at the forefront of change in the constantly changing government environment. We take our responsibility for staying current with new accounting pronouncements, auditing standards, other professional standards and laws and regulations seriously.

Insight to strengthen your organization
When you’re ready to go beyond the numbers to find value-added strategies, we offer resources to help you respond to challenges and opportunities including:
• National webinars — Access complimentary professional development opportunities for your team. • Articles and white papers — Stay current on industry information as issues arise.

Firm Overview
It takes balanceTM. With CLA by your side, you will find everything you need in one firm. Professionally or personally, big or small, we can help you discover opportunities and bring balance to get you where you want to go.

©2025 CliftonLarsonAllen LLP | 12
Support at every turn
With dedicated services specific to state and local
governments, you have access to guidance on all aspects of your operations.
• Audit, review, and compilation of financial statements • Compliance audits (HUD, OMB Single Audits)
• Cybersecurity
• Enterprise risk management
• Forensic accounting, auditing, and fraud investigation • Fraud risk management
• Grant compliance
• Implementation assistance for complex Governmental
Accounting Standards Board (GASB) statements
• Internal audit
• Outsourced business operations
• Performance auditing
• Purchase card (p-card) monitoring and analytics
• Risk assessments
• Strategic, financial, and operational consulting
• Telecom management services
• Business opportunity assessments
• System optimization and selection

©2025 CliftonLarsonAllen LLP | 13
Similar Clients
CLA is a leading provider of government audit and consulting services in California. We serve more than 130 California municipalities, special purpose governments, and school districts, including more than 40 California cities. As such, we understand the complexities within California governments, grant funding, and the specific federal and state compliance requirements of that funding. Inherently with the state of CLA’s government practice we are continually consulting other governments and professionals to stay current on constant changes and local issues that may affect the Town.

The sample listing below includes our additional city clients in California. Reference information for any of the following is available upon request.

City of Alhambra City of McFarland
City of Benicia City of Norco
City of Blythe City of Oakdale
City of Camarillo City Of Palm Desert
City of Cerritos City of Pico Rivera
City of Chico City of Placentia
City of Colton City of Porterville
City of Covina City of Portola
City of Del Mar City of Rancho Palos Verdes
City of El Segundo City of Redding
City of Escondido City Of Redondo Beach
City of Fillmore City of Riverside
City of Glendale City of Sand City
City of Hesperia City of Santa Ana
City of Irvine City of Santa Barbara
City of La Canada Flintridge City of Santa Fe Springs
City of La Habra City of Santa Maria
City of Laguna Niguel City of Seaside
City of Laguna Woods City of South Pasadena
City of Lake Forest City of Temple City
City of Lancaster City of Victorville
City of Long Beach - City Clerk City of Westminster
In addition to cities in the state, CLA has experience auditing California counties. The listing below includes California counties audited by the Roseville Office during the past five years.

County of Butte* County of Monterey*
County of Calaveras* County of Nevada*
County of Colusa County of Placer*
County of El Dorado County of San Bernardino*

©2025 CliftonLarsonAllen LLP | 14
County of Kern County of San Luis Obispo*
County of Lake* County of Shasta*
County of Madera* County of Stanislaus*
County of Marin* County of Tehama
County of Mendocino* County of Trinity*
County of Modoc County of Yuba
County of Monterey*
*ACFR
Transparent: We place honesty and integrity at the center of all communication.

We welcome you to start an open and candid conversation with those who know us best.

PROPOSAL FOR FINANCIAL ACCOUNTING

ADVISORY SERVICES FOR THE
Town of Apple
Valley
Submitted by
Macias Gini & O’Connell LLP
Angel Naval, CPA, Partner
+1 (213) 408-8691
[email protected]
March 30, 2026
State and Local
Governments
Serving California Governments for Nearly 40 Years

© Macias Gini & O’Connell LLP | i
The Town of Apple Valley
Section 1
Cover Letter................................................................................................... 1 Section 2
Firm Overview............................................................................................... 5 Section 3
Qualifications and Experience ...................................................................... 8 Section 4
Approach and Cost Proposal.......................................................................16

© Macias Gini & O’Connell LLP | 1
Section 1
Cover Letter

Macias Gini & O’Connell LLP
2121 North California Boulevard, Suite 750
Walnut Creek, CA 94596-7304
SECTION 1 | COVER LETTER
© Macias Gini & O’Connell LLP | 2
March 30, 2026
Mr. Suresh Malkani
Director of Finance
The Town of Apple Valley
Delivered electronically
Dear Mr. Malkani:

On behalf of Macias Gini & O’Connell LLP (MGO, a Limited Liability Partnership), I am pleased to present our proposal to assist the Town of Apple Valley (the Town) with accounting services. Below is an overview of why MGO is among the best qualified to serve the Town, and how you will benefit from MGO’s approach and experience.

We are deeply familiar with the exact work the Town is requesting. Not only have we worked within and led government finance functions, but we also have experience building accounting and finance departments from the ground up. We also have extensive government consulting and management experience which enable us to be highly efficient and effective in delivering services to local governments like the Town. Our proposal outlines our approach and qualifications for this effort.

Government Experience
MGO is a nationwide certified public accounting (CPA) and advisory firm that provides auditing, consulting, and financial management-related services. MGO’s State and Local Government (SLG) practice is one of the largest in the U.S. and offers distinguished resources in serving this highly complex sector with professionals dedicated to year-round service. We have extensive experience assessing governmental entities’ operations, programs, departments, policies and procedures, and internal controls for efficiency and effectiveness, performance, compliance, best practices, and gaps.

In California, our local government professionals have served more than 100 cities, 16 counties, and more than 200 special purpose units of government. Our firm has served as the independent auditor to six of the top 10 largest California cities and six of the top 10 largest California counties. In addition, we add value to governmental entities by providing operational and programmatic audits and assessments, which result in the rightsizing of controls, improved service delivery, enhanced reporting, and increased efficiency and effectiveness of processes, programs, and services.

Our Team
MGO brings a unique team to serve its advisory clients. We have several former government leaders – including three city Finance Directors, a former transit CFO, an Auditor General, a City Auditor, a former Chief Internal Auditor, amongst others. We also have significant experience in providing these serves within the framework of a professional service organization. Our years of experience and diverse backgrounds bring exceptional client experiences and results. We leverage our collective knowledge to dive deeply into the

SECTION 1 | COVER LETTER

© Macias Gini & O’Connell LLP | 3
issues our clients face – accounting, financial management, strategy, staffing, operations, information technology, and more.

Our Understanding of Your Needs
We understand that the Town aims to improve the accounting and finance function, and we have supported many public sector clients in achieving similar goals. When you choose to work with MGO, you'll work with a dedicated team of experienced professionals led by Angel Naval and Debra Auker. Angel is deeply familiar with the practical aspects of delivering financial management services tailored to organizations’ specific capabilities and objectives, while Debra is a government finance executive with decades of experience in transformative fiscal initiatives. Leveraging their experience and perspective, Debra and Angel will collaborate with your stakeholders to design a tailored, cost-effective work plan that supports efficiency and enhanced service capacity while minimizing the impact of change management.

Our Track Record
As a leader in providing professional services to the public sector, MGO has a proven track record and of service to towns and cities like Apple Valley, offering valuable observations, practical strategies, and leading practices to improve compliance, financial reporting, internal controls, and operating efficiency and effectiveness. Since our inception in 1987, MGO has consistently upheld high standards of audit quality, reflecting our commitment to excellence and the continued confidence of our clients and the public.

Value-added Services
MGO is a firm believer in going above and beyond to support the success of our clients. In fact, it's one of our core values. To that end, we offer a complete range of services, from performance and compliance audits to IT risk and cybersecurity assessments, management consulting, and financial accounting advisory (FAAS) support.

Further, the members of MGO's SLG practice are actively involved in industry associations that set the standards for the accounting profession. MGO team members have participated in the American Institute of Certified Public Accountants (AICPA) State and Local Government Expert Panel, the AICPA Governmental Audit Quality Center Executive Committee, AICPA Government Performance and Accountability Committee (GPAC), the CalCPA Government Accounting and Audit Committee, and various Government Finance Officers Association (GFOA) advisory committees and task forces. Our active involvement with these national organizations means our clients have a voice in the standards-setting process, and are better able to keep pace with emerging issues that impact their financial reporting and auditing processes. Each year, we translate that perspective into valuable training opportunities for our clients, presenting information about upcoming government accounting and auditing standards as well as other areas of interest, such as GASB implementation strategies, risk management, and compliance concerns.

Our Cost Integrity
MGO's fee philosophy is to foster long-term client relationships by offering fair and competitive pricing. We always strive to provide the highest level of quality in the performance of our work and responsiveness to our client service needs.

SECTION 1 | COVER LETTER

© Macias Gini & O’Connell LLP | 4
In the following pages we have highlighted the experience and qualifications of the team members who will support the Town, and have provided an overview of our approach to achieve meaningful enhancements across the finance function. Additionally, we confirm that MGO maintains adequate insurance coverage to meet the Town’s contractual requirements. We can provide evidence of such coverage upon request.

Given our firm's deep bench of experienced, government-focused professionals, we are confident that as you weigh your options for professional services providers, MGO will be among your top contenders. Thank you for reviewing our proposal and exploring our service capabilities, governmental and technical knowledge, qualifications, and most of all, our desire to exceed your expectations. Please give me a call at +1 (213) 408- 8691 or email at [email protected] with any comments or questions.

Sincerely,
Angel Naval, CPA, CIA
Partner

© Macias Gini & O’Connell LLP | 5
Section 2
Firm Overview

SECTION 2 | FIRM OVERVIEW
© Macias Gini & O’Connell LLP | 6
MGO at a Glance
Founded in 1987, Macias Gini & O’Connell LLP (MGO) is one of the fastest growing certified public accounting firms in the United States, MGO combines deep industry experience with well-established accounting and advisory solutions to deliver tangible results. Our clients range from global aerospace and technology leaders to innovative startups and nonprofit organizations — from the largest government entities in the country, to the biggest names in entertainment. MGO is a statewide certified public accounting firm. We have a staff of more than 500 professionals, with a governmental staff of 125 and 10 offices throughout the U.S., plus two in India.

Our state and local government industry practice is one of the largest in the country, offering significant resources in serving this highly complex sector. As the professional service provider for numerous public agencies throughout California and the United States, MGO has established excellent working relationships with numerous clients like the Town and has a well-earned reputation for bringing experience, knowledge, and creative thinking to some of the most complex governments in California. Our experience encompasses working with counties, cities, state agencies, special districts, private firms, and the world’s largest public pension system. In addition to general-purpose units of government, we serve districts, authorities, boards, and finance divisions.

At MGO, we take our commitment to “good government” seriously, and we're dedicated to serving our clients and the profession through active participation in the organizations that are setting national standards Through our involvement in these groups, we stay ahead of regulatory changes - and we'll keep you informed of these changes as well. Our commitment to thought leadership translates into important guidance and counsel on technical matters and other emerging issues for our clients.

Dedicated to California Governments for Nearly 40 Years Our firm’s state and local government industry practice offers unsurpassed resources in serving this complex sector, with professionals dedicated to year-round service. When it comes to auditing large, complex agencies, MGO’s experience is among the best.

We’re in the Neighborhood – and We’re Ready to Serve
The Town deserves an engagement experience that’s driven by human care, and services that are tailored to your unique objectives. And because MGO maintains offices throughout California, our professionals will be there to support you, whenever and wherever you need us. We can provide personalized attention from your engagement leaders and managers, and thoughtful guidance from experienced, local government industry professionals – onsite, via video conference, or on a quick phone call.

Our firm has worked extensively with public agency clients on operational, performance, compliance, and financial engagements. Our clients choose us because we combine the skills, attentiveness, and caring of a local firm with the breadth of services you’d expect from a national or international firm.

SECTION 2 | FIRM OVERVIEW
© Macias Gini & O’Connell LLP | 7
Supporting Clients Like Apple Valley
At MGO, we strive to be different from other firms. Different in how we treat our clients, different in how we work with each other, and different in the results we achieve. Exceeding our clients’ expectations for timely communications is just one of the ways we embody that difference each day. The cities and counties shown below are among the many local governments our assurance team has proudly served.

City Governments - California
• Albany
• Antioch
• Arvin
• Barstow
• Beaumont
• Berkeley
• Chico
• Chowchilla
• Compton
• Covina
• Cupertino
• Elk Grove
• Encinitas
• Fort Bragg
• Foster City
• Fremont
• Fresno
• Galt
• Glendora
• Hawaiian Gardens
• Hesperia
• Huntington Beach
• Inglewood
• Irvine
• La Habra
• Lake Forest
• La Mesa
• La Mirada
• Lodi
• Long Beach
• Los Altos
• Los Angeles
• Modesto
• Monrovia
• Moorpark
• Morgan Hill
• Mountain View
• Needles
• Oakland
• Palo Alto
• Pasadena
• Pleasant Hill
• Pleasanton
• Riverside
• Rohnert Park
• Rolling Hills Estates
• Roseville
• Sacramento
• San Carlos
• San Diego
• San Francisco
• San José
• Santa Ana
• Santa Barbara
• Santa Monica
• Santa Rosa
• Sebastopol
• Simi Valley
• South El Monte
• Stockton
• Sunnyvale
• Temple City
• Tustin
• Union City
• Vacaville
• Ventura
• Vernon
• West Sacramento
• Winters
• Woodland
• Yorba Linda
County Governments - California
• Alameda
• Butte
• Contra Costa
• El Dorado
• Fresno
• Glenn
• Los Angeles
• Merced
• Napa
• Orange
• Placer
• Riverside
• Sacramento
• San Bernardino
• San Diego
• San Francisco
• San Mateo
• Santa Clara
• Sonoma
• Stanislaus
• Tulare
• Tuolumne
• Ventura
• Yolo
Our Consulting team also has deep experience serving local governments nationwide:

Advisory Team Experience
• Arizona Office of the Auditor
General
• Arizona Department of
Administration
• Chicago Housing Authority
• Chicago Public Schools
• City Colleges of Chicago
• City of Charlotte (NC)
• City of Cleveland (OH)
• City of Dallas (TX)
• City and County of Denver (CO)
• City of Fremont (CA)
• City of Pasadena (CA)
• City of San Ramon
• City of South Miami (FL)
• Fairfax County Public Schools
• Illinois Toll Highway Authority
• New Jersey School Development
Authority
• Lake County (IL)
• New York City Board of
Education Retirement System
• Orange County (CA)
• U.S. Department of Defense
Office of the Auditor General
• U.S. International Development
Finance Corporation
• U.S. Railroad Retirement Board
• U.S. Department of Health and
Human Services

© Macias Gini & O’Connell LLP | 8
Section 3
Qualifications
and Experience

SECTION 3 | QUALIFICATIONS AND EXPERIENCE
© Macias Gini & O’Connell LLP | 9
Introducing Your Proposed Engagement Team
The engagement team we've selected to support the Town represents a strong, balanced blend of the talent, professional skills, and industry experience that are most critical to working effectively with you. Our engagement team possesses:
• Broad government industry experience and a demonstrable track record of providing service accounting services to city, county, and state governments and their agencies
• In-depth knowledge of GASB reporting requirements and direct, extensive experience in capital asset accounting
• Broad familiarity accounting ERP platforms and systems, including Tyler Technologies Eden software and comprehensive ability to manage Enterprise ERP Financials
• Appropriate professional licensing
• Deep experience in transformative fiscal governance projects, including standing up government audit functions, leading internal audit activities, and designing process improvements to improve both the capacity and functional capabilities of finance departments • Significant experience interacting with and reporting directly to functional leaders and Boards
• Specific experience related to GAAP, GAGAS, and GAAS standards • Requisite relevant continuing professional education
Team Roles and Responsibilities
For each project we deliver, we assign a project team with subject matter knowledge needed to achieve our clients’ engagement objectives. In doing so, we leverage our firm’s deep bench of more than 500 accounting and business professionals.

The project team we have assigned to the Town's engagement will include practitioners with direct experience and in-depth knowledge of Town's objectives and related operational constraints, backed by the specialized, nationwide resources of our firm. Project team members will have the following roles and responsibilities:
• The engagement partner is responsible for executing the contract and engagement letter, finalizing the scope of work, overseeing the execution of the project, supervising the project manager, and reviewing all project deliverables.
• The service delivery director is responsible for overseeing the day-to-day activities of the project, leading the project team, and providing accounting services.
• The client relationship manager is responsible for ensuring that the client’s needs are met, including identifying staffing needs and team members, and performing project management duties including billing and holding status meetings with the client.

Note that additional team members will be identified to support the Town, including staff accountants, senior accountants, and managers. Detailed resumes for each of your proposed engagement team members are included beginning on the next page.

Angel Naval, CPA, CIA

ENGAGEMENT PARTNER
Linda Hurley, CPA

ASSURANCE AND CONSULTING

PARTNER
Nicholas Sanchez, CPA

SERVICE DELIVERY DIRECTOR
Debra Auker, MPA

CLIENT RELATIONSHIP MANAGER
Kylie Perez, CPA

SUPERVISOR
Angel Chavez

SENIOR ASSOCIATE

CORE TEAM MEMBERS

SECTION 3 | QUALIFICATIONS AND EXPERIENCE
© Macias Gini & O’Connell LLP | 10
Angel Naval, CPA, CIA
Partner

How I deliver value to you …
I bring a hands-on, solutions-focused approach to every engagement by translating complex financial data into clear, actionable insights that drive smarter decisions. Whether it’s streamlining accounting operations, navigating technical accounting issues, or building scalable financial frameworks, I partner closely with clients to deliver clarity, compliance, and confidence. My goal is always the same: to help you operate more efficiently, meet regulatory demands, and move forward with strategic precision.

My experience I bring over 20 years of experience helping clients translate complex financials into clear, strategic insights. I specialize in technical accounting, financial reporting, budgeting and forecasting, internal controls, and systems implementation, with a strong focus on building scalable, audit-ready frameworks.

I’ve led financial engagements across a diverse range of industries including government, nonprofit, technology, biotech, media, and real estate by allowing me to deliver practical, tailored solutions aligned with each client’s operational and regulatory landscape.

In addition to my broad industry experience, I’ve led complex engagements spanning construction accounting, public grant management, and multi-entity financial coordination. I am overseeing the accounting and advisory work for a $300M+ public-private revitalization project with the County of Orange, supporting all aspects of development and construction accounting. I also lead financial oversight for a national not-for-profit organization, managing funds and grant compliance, reporting, and audit support. Additionally, I support a global telecom consortium in a role similar to a Joint Powers Authority, acting as the central financial administrator—managing invoicing, reconciliations, and equitable fund distribution across stakeholders.

My approach is collaborative, detail-driven, and rooted in delivering clarity and confidence to support strategic decision-making.

Before joining MGO, I worked at a top 5 public accounting firm doing audits for publicly help companies as well as big private companies. I’ve been honored to be recognized as one of the Minorities of Influence in the CPA category by the Los Angeles Business Journal and as a Woman to Watch by CalCPA—recognitions that reflect my commitment to excellence, leadership, and service in the profession.

Education and certifications
• Miriam College, Quezon City,
Philippines, B.S., Accounting
• Certified Public Accountant,
California
• Certified Internal Auditor
Associations
• American Institute of Certified
Public Accountants
• California Society of CPAs
• Institute of Internal Auditors
• Information Systems Audit and
Control Association
[email protected]
+1 (213) 408-8691

SECTION 3 | QUALIFICATIONS AND EXPERIENCE
© Macias Gini & O’Connell LLP | 11
Linda C. Hurley, CPA
Partner
How I deliver value to you …
I take pride in offering financial and risk management advice to some of the largest and most complex cities, counties, and state agencies in the nation. My focus is on delivering peace of mind to my clients, whether it's through financial and compliance audit services or providing internal audit support to identify and address operational and fraud risks.

My experience
For more than 27 years, I have provided auditing, accounting, and consulting services to the public and private sectors. I have served as the audit partner for the cities of Fresno, Los Angeles, Riverside, San Diego, San Francisco, and San José; the counties of Alameda, Contra Costa, Fresno, Los Angeles, Orange, and Santa Clara; and state agencies in California, Hawaii, and Oregon, many of which include agreed-upon procedures and operational assessments for a variety of subject matters.

I enjoy presenting to accounting and financial professionals on topics such as the AICPA’s Risk Assessment Standards, internal control, communicating audit findings, Single Audits, pension and OPEB accounting and reporting, and investment reporting and disclosures.

Representative client experience
City governments and related entities
• Antioch
• Encinitas
• Foster City
• Fresno
• Huntington Beach
• La Habra
• Los Angeles
• Pleasanton
• Riverside
• Rohnert Park
• San Diego
• San Francisco
• San Jose
• Santa Ana
• Santa Rosa
County governments and related entities
• Alameda
• Contra Costa
• Orange
• Fresno
• Los Angeles
• San Mateo
• Santa Clara
• Solano
• Yolo
Other governmental agencies
• California Public Employees' Retirement System (CalPERS) • Home Forward (formerly Portland Housing Authority)
• Housing Authority of the City of Los Angeles
• Orange County Employees Retirement System
• San Diego City Employees’ Retirement System
• State of Oregon, Department of Forestry
Education and certifications
• St. Mary’s College of California,
B.S., Economics and Business
Administration, Accounting
• Certified Public Accountant,
California
Associations
• American Institute of Certified
Public Accountants
• California Society of CPAs
• California Municipal Finance
Officers Association
• Government Finance Officers
Association
• GFOA Special Review Committee
(former member)
• BDO Alliance Governmental
Roundtable (Group Leader Team)

[email protected]
+1 (949) 296-4340

SECTION 3 | QUALIFICATIONS AND EXPERIENCE
© Macias Gini & O’Connell LLP | 12
Nicholas Sanchez, CPA
Director
How I deliver value to you …
I am part of the Consulting practice, bringing my experience and knowledge to each engagement. I strive to embody MGO’s Fundamental: “Create loyalty and great experience.” Through my focus on going the extra mile, I aim to create “wow” moments with my clients while helping them pave a path towards a bright future for themselves and their constituents.

My experience
Born and raised in Southern California, I have worked in a variety of industries before finding my calling as an accountant. Working in construction, renewable energy, education, and hospitality has given me great real-world experience across a wide variety of industries.

In 2013, I entered public accounting, supporting all aspects of client engagements including preparing tax returns, providing tax planning advice, and performing full-service accounting and compliance related services for agriculture, manufacturing and high-net-worth clients.

I joined MGO in 2019 and work extensively with nonprofit entities, state and local governments, manufacturers, residential and commercial real estate developers, rental companies, hospitality, and technology firms. I focus on providing compliance and full-service outsourced accounting and advisory services to clients based in California and nationwide. Since joining MGO, I have developed a strong grasp of day-to-day operations, cashflow budgeting, and risk analysis for vertically integrated and individually licensed cannabis companies.

Education and certifications
• California State University,
Dominguez Hills, B.S., Accounting
and Marketing
• Certified Public Accountant
(California)
Associations
• American Institute of Certified
Public Accountants
• California Society of CPAs

[email protected]
+1 (213) 408-8679

SECTION 3 | QUALIFICATIONS AND EXPERIENCE
© Macias Gini & O’Connell LLP | 13
Debra Auker, MPA
Senior Manager
My experience
I have dedicated my 30+ year career to local government finance and enjoyed working with several organizations. After working for a public accounting firm for more than eight years, I got my first job as controller at a City on the peninsula. Over the next 24 years, I was fortunate to serve local governments in the San Francisco Bay Area, mostly as director of finance/CFO. I joined MGO as a senior manager focusing on client advisory and accounting services.

Before working with MGO, I participated in many organizational transformations, including reorganizations, major budget revisions due to economic downturns, changes to financial reporting, reviewing business processes, updating policies and procedures, implementing efficiencies and the development of long-term goals and financial plans. I have worked with departments to achieve organization-wide goals and provided financial information to Boards, Councils, Committees, management, staff, citizens, and labor unions on topics of budget, ACFR, debt, reserves, retirees’ health benefits, and CalPERs.

As a former Finance Director, I have worked with several financial consulting partners covering a variety of services including audits, bond issuance, new revenue source development and administration (CFD, UUT, AD), fee studies, technology strategic planning, and investment management. I have been involved in financial system evaluation, acquisition, upgrades and implementations including automated purchasing/disbursement systems, payroll, online time reporting, and online purchasing cards. I have gained experience in strategic financial management and reporting, policy development, operational assessment, revenue measures, contract reviews, request for proposals, budgeting, accounting, purchasing and payroll. I enjoy developing and mentoring staff and see myself as a strong collaborator, organizer, leader and problem solver.

Debra Auker is a local
I received my BA in Business Economics from UC Santa Barbara and Master of Public Administration with an emphasis in Human Resources from Notre Dame de Namur University. I currently live with my family in Walnut Creek.

Representative client experience
• City of Belmont
• City of Half Moon Bay
• City of Hayward
• City of Emeryville
•
• City of San Carlos
• City of Atherton
• East Bay Regional Park District
• City of San Ramon**
Prior to joining MGO unless otherwise noted **With MGO
Education and certifications
• Notre Dame de Namur
University, Master of Public
Administration
• University of California Santa
Barbara, B.A. in Business
Economics
Associations
• California Society of Municipal
Finance Directors
• Government Finance Officers
Association
[email protected]
+1 (925) 395-2324

SECTION 3 | QUALIFICATIONS AND EXPERIENCE
© Macias Gini & O’Connell LLP | 14
Kylie Perez, CPA
Supervisor
How I deliver value to you …
I have the ability to hit the ground running for your organization, providing the insights you need to navigate the complexities of public sector audits.

My experience
With more than five years in public sector accounting—including work with state and local governments, school districts, and nonprofits—I’ve led audits and examinations under federal single audit requirements and Texas state regulations. I understand your unique challenges and am committed to helping you meet your assurance and attestation objectives.

Before joining MGO in 2023, I was an audit supervisor at a regional Texas firm.

Representative client experience
Cities governments and related entities
Duncanville, TX *
Houston, TX *
Walnut Creek, CA
Town of Westlake, TX, including Westlake Academy
County governments and related entities
Contra Costa, CA
King, TX *
Lubbock, TX *
Los Angeles, CA
Santa Clara, CA
San Mateo, CA
Other governmental agencies
Alameda Corridor Transportation
Authority
Big Spring Independent School District *
California Joint Powers Insurance
Authority
El Paso Metropolitan Planning Organization
Lubbock Independent School District *
Metropolitan Transportation Commission
Oakland Housing Authority
Port of Oakland
Non-profit organizations
BAPS, Inc. (DE)
BAPS Charities, Inc.

BAPS Endowment, Inc.

Economic Opportunity Advancement Corporation
Southwest Minority Supplier Development Council
*Prior to joining MGO
Education and certifications
• Auburn University, Auburn,
Alabama, Master of Accountancy
• Texas Tech University, Lubbock,
Texas, B.B.A. Accounting
• Certified Public Accountant,
Texas
Associations
• American Institute of Certified
Public Accountants
• Texas Society of Certified Public
Accountants
[email protected]
+1 (404) 439-6042

SECTION 3 | QUALIFICATIONS AND EXPERIENCE
© Macias Gini & O’Connell LLP | 15
Angel Chavez
Senior Associate
How I deliver value to you …
I am passionate about growing my experience and competencies as an auditor. I embody MGO’s core value of “Pay attention to the details” by consistently reviewing the work performed and thoroughly analyzing data sets.

My experience
I have performed a variety of auditing and accounting assignments for governmental clients. My primary responsibilities include preparing workpapers, conducting tests of detail and analytical procedures, and performing data analysis using industry-leading tools. My main audit areas include all components of an ACFR. Assets, investments, cash, administrative expenses, income (contributions), and actuarial member census data. I have also worked on GASB implementation projects.

Representative client experience
City governments and related entities
• Palo Alto
• San Francisco
• City of Fremont
• County of Alameda
City governments and related entities
• County of Tuolumne
• Oakland Coliseum
Authority
• San Mateo Medical
Center
• Burbank Airport
Authority
• San Mateo DEM

Other governmental agencies
• Los Angeles Metro Transit Authority
• San Diego Metropolitan Transit System
Education and certifications
• San Jose State University –
Bachelor of Science in Business
Administration, Accounting
[email protected]
+1 (925) 395-2887

© Macias Gini & O’Connell LLP | 16
Section 4
Approach and
Cost Proposal

SECTION 4 | APPROACH AND COST PROPOSAL
© Macias Gini & O’Connell LLP | 17
Our Approach to the Scope of Work
We understand that the Town seeks an accounting firm that can quickly address a backlog of yearend financial tasks by deploying staff who are already proficient in Tyler Technologies’ Eden and Enterprise ERP systems, allowing them to work independently without training as they complete all Fiscal Year 2023/2024 closing activities in preparation for audit. The selected firm will reconcile records across both systems, prepare accruals, verify fund revenues, migrate and build out capital asset data, generate required GASB entries, and review current procedures to recommend improvements aligned with industry standards. Work must be completed by June 15, 2026, with coordination occurring both onsite and remotely through direct follow-up, meetings with Town personnel, and proactive management of all tasks and process enhancements; if successful, the engagement may be extended to include Fiscal Year 2024/2025.

In order to meet these needs, our team will provide the following services and support:

Year-end Closing Activities & Reconciliation
Activities
• Reconcile general ledger balances, subsidiary ledgers, cash, bank accounts, accounts payable, accounts receivable, and other general ledger accounts.
• Finalize accrual entries and verify cutoff procedures for revenues and expenditures. • Validate fund revenues, including cross-checking supporting documentation and preparing reconciliation schedules.
• Prepare and organize documentation needed for the audit. • Utilize Tyler Technologies Eden and Enterprise ERP to complete year-end closing tasks for FY 2023/2024. • Review, identify, and resolve discrepancies between Eden and Enterprise ERP records.

Deliverables
• Completed reconciliations across all required accounts and modules. • Final year-end accrual entries with supporting schedules. • Verified and documented fund revenue reports.
• A fully closed FY 2023/2024 ledger ready for audit by June 15, 2026. • Audit ready workpapers organized for external auditors.

Capital Asset Migration and Buildout
Activities
• Extract capital asset data from Tyler Eden.
• Validate completeness and accuracy of historical records. • Build or update the capital asset module within Tyler Enterprise ERP, including asset categories, useful lives, depreciation methods, and valuations.
• Identify missing or inconsistent asset information and work with Town staff to resolve gaps.

Deliverables
• Fully migrated and rebuilt capital asset records inside Enterprise ERP. • Reconciled capital asset listing reconciled to the general ledger. • Depreciation schedules and related documentation aligned with GAAP and GASB requirements.

SECTION 4 | APPROACH AND COST PROPOSAL
© Macias Gini & O’Connell LLP | 18
GASB Reporting
Activities
• Identify GASB standards applicable to FY 2023/2024 year-end reporting. • Prepare required GASB schedules, disclosures, and supporting documentation. • Validate that reporting elements tie to reconciled ledger balances. • Coordinate with Town staff to obtain missing information or clarify reporting treatments.

Deliverables
• Completed GASB compliant reports and disclosure schedules. • Supporting documentation for each GASB requirement, ready for auditor review.

Analysis of Current Procedures and Recommendations
Activities
• Review existing workflows, accounting procedures, and internal financial processes. • Identify bottlenecks, inefficiencies, or risks contributing to the current backlog. • Compare current processes against municipal accounting and industry standards. • Discuss observations with staff and gather context on operational challenges.

Deliverables
• Written recommendations for process improvements aligned with industry best practices. • A prioritized list of recommended changes, including potential system configuration adjustments and workflow enhancements.

Project Management, Coordination, and Communication
Activities
• Coordinate work sessions with Town personnel.
• Conduct follow-up discussions with key staff as questions or issues arise. • Facilitate meetings with accounting and finance personnel as needed. • Proactively track tasks, monitor progress, and identify issues early. • Provide guidance to support smoother future year-end closes.

Deliverables
• Regular status updates summarizing progress, issues, and next steps. • Documented meeting notes and follow-up items.
• A final summary of completed work, including any outstanding items and recommended next actions for the Town.

Should we identify significant issues that require additional work not contemplated by or incidental to the proper provision of the services under this agreement, we will request permission from you to expand or modify the scope of our engagement before proceeding.

SECTION 4 | APPROACH AND COST PROPOSAL
© Macias Gini & O’Connell LLP | 19
Assumptions and Limitations
The Town is responsible for assuming all management responsibilities, and for providing a designated individual to serve as the Town’s liaison, preferably within senior management, who possesses suitable skill, knowledge, or experience.

The Town is responsible for evaluating the adequacy and results of the services performed. In addition the Town staff will post all adjusting journal entries to the general ledger and any adjustments required in subsidiary systems that are provided by MGO after review by the Town.

The Town is responsible for the safeguarding of assets, the proper recording of transactions in the general ledger accounts, the substantial accuracy of the financial records, and the full and accurate disclosure of all relevant facts to us.

The Town will provide MGO access to the necessary financial documents, systems and other data necessary in performing the scope of services, which may include hardware, software, remote system and file access, as necessary.

MGO shall not be responsible for performance delays caused by others, or delays beyond MGO’s control.

Cost Proposal
MGO’s fee philosophy is grounded in establishing long-term client relationships through transparent, equitable, and competitive pricing. We are committed to delivering high-quality professional services while remaining responsive to the Town’s need to effectively manage and control costs. Our approach emphasizes the efficient use of resources, aligning the level of technical expertise with the complexity of the work to ensure both quality and cost-effectiveness.

Our approach is designed to maximize value by aligning the level of technical expertise with the complexity of each task. MGO brings a deep bench of highly skilled professionals, allowing us to strategically deploy experienced leadership for oversight and technical matters, while leveraging qualified staff to efficiently execute day-to-day activities. This scalable staffing model ensures high-quality deliverables while maintaining reasonable and controlled costs.

Based on our understanding of the requested scope of services including year-end closing and reconciliations, capital asset migration and configuration, GASB reporting, process evaluation, and ongoing project coordination, we estimate a total level of effort ranging from 200 to 400 hours. The actual hours required will depend on factors such as the volume and complexity of transactions, the condition and completeness of underlying financial records, and the extent of adjustments necessary to achieve audit readiness.

MGO proposes to perform these services on a time-and-materials basis, providing flexibility to adapt to the Town’s needs while maintaining transparency in billing. The following FY2026 hourly billing rates, which have been discounted for the Town, will apply:

SECTION 4 | APPROACH AND COST PROPOSAL
© Macias Gini & O’Connell LLP | 20
Position Rate
Partner / Director $350
Senior Manager / Manager $250
Sr. Accountant / Supervisor $180
Associate Accountant $140
Our team will be structured to ensure efficient service delivery, appropriate supervision, and consistent communication throughout the engagement. Senior personnel will remain actively involved to provide oversight, technical guidance, and quality assurance.

MGO will comply with the reporting requirements outlined by the Town by providing:
• Daily reporting of hours worked and tasks performed
• Weekly progress updates summarizing work completed, key milestones achieved, and upcoming activities
This structured reporting approach ensures full transparency, accountability, and alignment with the Town’s expectations.

Assumptions
• Timely access to financial records, systems, and supporting documentation will be provided by the Town.
• Designated Town personnel will be available for coordination, inquiries, and review of deliverables. • Regular project meetings (e.g., weekly status calls) will be scheduled to support communication and progress tracking.
• The scope of services reflects the activities outlined and does not include significant expansion beyond those areas.

Expenses
MGO does not anticipate incurring significant out-of-pocket expenses in connection with this engagement.

Any travel specifically requested or approved by the Town will be billed at cost. Should additional expenses become necessary, MGO will obtain prior written approval from the Town before incurring or billing such costs (e.g., lodging, shipping, or supplies).

Scope Changes
In the event that MGO identifies conditions or issues requiring services that are outside the scope of, or not incidental to, those described herein, MGO will promptly notify the Town and request authorization prior to proceeding with any additional work or associated fees.

MGO & You
We’re excited to explore the opportunities.

Angel Naval, CPA, CIA, Partner
+1 (213) 408-8691
[email protected]
mgocpa.com

1 TOWN OF APPLE VALLEY

PROFESSIONAL SERVICES AGREEMENT
This Agreement is made and entered into as of April 14, 2026 by and between the Town of Apple Valley, a municipal corporation organized and operating under the laws of the State of California with its principal place of business at 14955 Dale Evans Pkwy, Apple Valley, California 92307 (“Town”), and LSL, LLP, a limited liability partnership with its principal place of business at 500 Technology Dr., Suite 350, Irvine, CA 92618 (hereinafter referred to as “Consultant”). Town and Consultant are hereinafter sometimes referred to individually as “Party” and collectively as the “Parties.”

RECITALS
A. Town is a public agency of the State of California and is in need of professional services for the following project:

On-Call Accounting and Consulting Services (hereinafter referred to as “the Project”).

B. Consultant desires to perform and assume responsibility for the provision of certain professional services required by the Town on the terms and conditions set forth in this Agreement. Consultant represents that it is experienced in providing professional services for year-end close, bank reconciliation, capital assets and general accounting support, and possesses the necessary expertise, resources, and personnel to complete the Project in a timely and professional manner as specified herein.

C. The Parties desire by this Agreement to establish the terms for Town to retain Consultant to provide the services described herein.

NOW, THEREFORE, IT IS AGREED AS FOLLOWS:

AGREEMENT

1. Incorporation of Recitals. The recitals above are true and correct and are hereby incorporated herein by this reference.

2. Services. Consultant shall provide the Town with the services described in the Scope of Services attached hereto as Exhibit “A.” Consultant promises and agrees to furnish to the Town all labor, materials, tools, equipment, services, and incidental and customary work necessary to fully and adequately supply the professional consulting services necessary for the Project.

3. Professional Practices. All professional services to be provided by Consultant pursuant to this Agreement shall be provided by personnel identified in their proposal. Consultant warrants that Consultant is familiar with all laws that may affect its performance of this Agreement and shall advise Town of any changes in any laws that may affect Consultant’s performance of this Agreement. Consultant further represents that no Town employee will provide any services under this Agreement.

2 4. Compensation.
a. Subject to paragraph 4(b) below, the Town shall pay for such services in accordance with the Schedule of Charges set forth in Exhibit “A.” b. In no event shall the total amount paid for services rendered by Consultant under this Agreement exceed the sum of $225,000. This amount is to cover all related costs, and the Town will not pay any additional fees for printing expenses.

Consultant may submit invoices to Town for approval. Said invoice shall be based on the total of all Consultant’s services which have been completed to Town’s sole satisfaction.

Town shall pay Consultant’s invoice within forty-five (45) days from the date Town receives said invoice. The invoice shall describe in detail the services performed and the associated time for completion. Any additional services approved and performed pursuant to this Agreement shall be designated as “Additional Services” and shall identify the number of the authorized change order, where applicable, on all invoices.

5. Additional Work. If changes in the work seem merited by Consultant or the Town, and informal consultations with the other party indicate that a change is warranted, it shall be processed in the following manner: a letter outlining the changes shall be forwarded to the Town by Consultant with a statement of estimated changes in fee or time schedule. An amendment to this Agreement shall be prepared by the Town and executed by both Parties before performance of such services, or the Town will not be required to pay for the changes in the scope of work. Such amendment shall not render ineffective or invalidate unaffected portions of this Agreement.

6. Term. This Agreement shall commence on the Effective Date and continue through December 31, 2026, unless the Agreement is previously terminated as provided for herein (“Term”). All applicable indemnification provisions of this Agreement shall remain in effect following the termination of this Agreement.

7. Maintenance of Records; Audits.
a. Records of Consultant’s services relating to this Agreement shall be maintained in accordance with generally recognized accounting principles and shall be made available to Town for inspection and/or audit at mutually convenient times for a period of four (4) years from the Effective Date.
b. Books, documents, papers, accounting records, and other evidence pertaining to costs incurred shall be maintained by Consultant and made available at all reasonable times during the contract period and for four (4) years from the date of final payment under the contract for inspection by Town.

8. Time of Performance. Consultant shall perform its services in a prompt and timely manner and shall commence performance upon receipt of written notice from the Town to proceed. Consultant shall complete the services required hereunder within Term.

9. Delays in Performance.

3 a. Neither Town nor Consultant shall be considered in default of this Agreement for delays in performance caused by circumstances beyond the reasonable control of the non-performing Party. For purposes of this Agreement, such circumstances include a Force Majeure Event. A Force Majeure Event shall mean an event that materially affects the Consultant’s performance and is one or more of the following: (1) Acts of God or other natural disasters occurring at the project site; (2) terrorism or other acts of a public enemy; (3) orders of governmental authorities (including, without limitation, unreasonable and unforeseeable delay in the issuance of permits or approvals by governmental authorities that are required for the services); and (4) pandemics, epidemics or quarantine restrictions. For purposes of this section, “orders of governmental authorities,” includes ordinances, emergency proclamations and orders, rules to protect the public health, welfare and safety. b. Should a Force Majeure Event occur, the non-performing Party shall, within a reasonable time of being prevented from performing, give written notice to the other Party describing the circumstances preventing continued performance and the efforts being made to resume performance of this Agreement. Delays shall not entitle Consultant to any additional compensation regardless of the Party responsible for the delay.
c. Notwithstanding the foregoing, the Town may still terminate this Agreement in accordance with the termination provisions of this Agreement.

10. Compliance with Law.
a. Consultant shall comply with all applicable laws, ordinances, codes and regulations of the federal, state and local government, including Cal/OSHA requirements.
b. If required, Consultant shall assist the Town, as requested, in obtaining and maintaining all permits required of Consultant by federal, state and local regulatory agencies.
c. If applicable, Consultant is responsible for all costs of clean up and/ or removal of hazardous and toxic substances spilled as a result of his or her services or operations performed under this Agreement.

11. Standard of Care. Consultant’s services will be performed in accordance with generally accepted professional practices and principles and in a manner consistent with the level of care and skill ordinarily exercised by members of the profession currently practicing under similar conditions. Consultant’s performance shall conform in all material respects to the requirements of the Scope of Work.
. Consultant represents and maintains that it is skilled in the professional calling necessary to perform the Services. Consultant warrants that all employees and subconsultants shall have sufficient skill and experience to perform the Services assigned to them. Consultant represents that it, its employees and subconsultants have all licenses, permits, qualifications and approvals of whatever nature that are legally required

4 to perform the Services, and that such licenses and approvals shall be maintained throughout the term of this Agreement. Consultant shall perform, at its own cost and expense and without reimbursement from the Town, any services necessary to correct errors or omissions which are caused by the Consultant's failure to comply with the standard of care provided for herein. Any employee of the Consultant or its subconsultants who is determined by the Town to be uncooperative, incompetent, a threat to the adequate or timely completion of the Services, a threat to the safety of persons or property, or any employee who fails or refuses to perform the Services in a manner acceptable to the Town, shall be promptly removed from working on the Services by the Consultant and shall not be re-employed to perform any of the Services.

Consultant shall not use any Subcontractor to provide the Services, or any portion of the work required by this Agreement, without prior written approval of Town. In the event that Town authorizes Consultant to use a Subcontractor, Consultant shall enter into a written agreement with the Subcontractor, which must include all provisions of the Agreement, including a restriction on the Subcontractor’s use of further independent contractors, subcontractors or subconsultants without the Town’s prior written consent.

12. Conflicts of Interest. During the term of this Agreement, Consultant shall at all times maintain a duty of loyalty and a fiduciary duty to the Town and shall not accept payment from or employment with any person or entity which will constitute a conflict of interest with the Town.

13. Town Business Certificate. Consultant shall, prior to execution of this Agreement, obtain and maintain during the term of this Agreement a valid business registration certificate from the Town pursuant to Title 5 of the Town’s Municipal Code and any and all other licenses, permits, qualifications, insurance, and approvals of whatever nature that are legally required of Consultant to practice his/her profession, skill, or business.

14. Assignment and Subconsultant. Consultant shall not assign, sublet, or transfer this Agreement or any rights under or interest in this Agreement without the written consent of the Town, which may be withheld for any reason. Any attempt to so assign or so transfer without such consent shall be void and without legal effect and shall constitute grounds for termination. Subcontracts, if any, shall contain a provision making them subject to all provisions stipulated in this Agreement. Nothing contained herein shall prevent Consultant from employing independent associates and subconsultants as Consultant may deem appropriate to assist in the performance of services hereunder.

15. Independent Consultant/Contractor. Consultant is retained as an independent contractor and is not an employee of Town. No employee or agent of Consultant shall become an employee of Town. The work to be performed shall be in accordance with the work described in this Agreement, subject to such directions and amendments from Town as herein provided. Any personnel performing the work governed by this Agreement on behalf of Consultant shall at all times be under Consultant’s exclusive direction and control. Consultant shall pay all wages, salaries, and other amounts due such personnel in connection with their performance under this Agreement and as required by law. Consultant shall be responsible for all reports and obligations respecting such personnel, including, but not limited to: social security taxes,

5 income tax withholding, unemployment insurance, and workers’ compensation insurance.

16. Insurance. Consultant shall not commence work for the Town until it has provided evidence satisfactory to the Town it has secured all insurance required under this section. Failure to provide and maintain all required insurance shall be grounds for the Town to terminate this Agreement for cause. In addition, Consultant shall not allow any subcontractor to commence work on any subcontract until it has secured all insurance required under this section.
a. Additional Insured
The Town of Apple Valley, its officials, officers, employees, agents, and volunteers shall be named as additional insureds on Consultant’s and its subconsultants’ policies of commercial general liability and automobile liability insurance using the endorsements and forms specified herein or exact equivalents. b. Commercial General Liability
(i) The Consultant shall take out and maintain, during the performance of all work under this Agreement, in amounts not less than specified herein, Commercial General Liability Insurance, in a form and with insurance companies acceptable to the Town.
(ii) Coverage for Commercial General Liability insurance shall be at least as broad as the following:

Insurance Services Office Commercial General Liability
coverage (Occurrence Form CG 00 01) or exact equivalent. (iii) Commercial General Liability Insurance must include coverage for the following:
(1) Bodily Injury and Property Damage
(2) Personal Injury/Advertising Injury
(3) Premises/Operations Liability
(4) Products/Completed Operations Liability
(5) Aggregate Limits that Apply per Project
(6) Explosion, Collapse and Underground (UCX)
exclusion deleted
(7) Contractual Liability with respect to this Contract (8) Broad Form Property Damage
(9) Independent Consultants Coverage
(iv) The policy shall contain no endorsements or provisions limiting coverage for (1) contractual liability; (2) cross liability exclusion for claims or suits by one insured against another; (3) products/completed operations liability; or (4) contain any other exclusion contrary to the Agreement.
(v) The policy shall give Town, its elected and appointed

6 officials, officers, employees, agents, and Town-designated volunteers additional insured status using ISO endorsement forms CG 20 10 10 01 and 20 37 10 01, or endorsements providing the exact same coverage.
(vi) The general liability program may utilize either deductibles or provide coverage excess of a self-insured retention, subject to written approval by the Town, and provided that such deductibles shall not apply to the Town as an additional insured.
c. Automobile Liability
(i) At all times during the performance of the work under this Agreement, the Consultant shall maintain Automobile Liability Insurance for bodily injury and property damage including coverage for owned, non-owned and hired vehicles, in a form and with insurance companies acceptable to the Town. (ii) Coverage for automobile liability insurance shall be at least as broad as Insurance Services Office Form Number CA 00 01 covering automobile liability (Coverage Symbol 1, any auto).
(iii) The policy shall give Town, its elected and appointed officials, officers, employees, agents and Town designated volunteers additional insured status. (iv) Subject to written approval by the Town, the automobile liability program may utilize deductibles, provided that such deductibles shall not apply to the Town as an additional insured, but not a self-insured retention. d. Workers’ Compensation/Employer’s Liability
(i) Consultant certifies that he/she is aware of the provisions of Section 3700 of the California Labor Code which requires every employer to be insured against liability for workers’ compensation or to undertake self-insurance in accordance with the provisions of that code, and he/she will comply with such provisions before commencing work under this Agreement.
(ii) To the extent Consultant has employees at any time during the term of this Agreement, at all times during the performance of the work under this Agreement, the Consultant shall maintain full compensation insurance for all persons employed directly by him/her to carry out the work contemplated under this Agreement, all in accordance with the “Workers’ Compensation and Insurance Act,” Division IV of the Labor Code of the State of California and any acts amendatory thereof, and Employer’s Liability Coverage in amounts indicated herein. Consultant shall require all subconsultants to obtain and maintain, for the period required by this Agreement, workers’ compensation coverage of the same type and limits as specified in this section. e. Professional Liability (Errors and Omissions)
At all times during the performance of the work under this Agreement the Consultant shall maintain professional liability or Errors and Omissions insurance

7 appropriate to its profession, in a form and with insurance companies acceptable to the Town and in an amount indicated herein. This insurance shall be endorsed to include contractual liability applicable to this Agreement and shall be written on a policy form coverage specifically designed to protect against acts, errors or omissions of the Consultant. “Covered Professional Services” as designated in the policy must specifically include work performed under this Agreement. The policy must “pay on behalf of” the insured and must include a provision establishing the insurer's duty to defend. f. Privacy/Network Security (Cyber)
At all times during the performance of the work under this Agreement, the Consultant shall maintain privacy/network security insurance for: (1) privacy breaches, (2) system breaches, (3) denial or loss of service, and the (4) introduction, implantation or spread of malicious software code, in a form and with insurance companies acceptable to the Town.
g. Minimum Policy Limits Required
(i) The following insurance limits are required for the Agreement:

Combined Single Limit
Commercial General Liability $2,000,000 per occurrence/$4,000,000 aggregate for bodily injury, personal
injury, and property damage
Automobile Liability $1,000,000 per occurrence for bodily injury and property damage
Employer’s Liability $1,000,000 per occurrence
Professional Liability $1,000,000 per claim and aggregate (errors and omissions)
Cyber Liability $1,000,000 per occurrence and
aggregate
(ii) Defense costs shall be payable in addition to the limits. (iii) Requirements of specific coverage or limits contained in this section are not intended as a limitation on coverage, limits, or other requirement, or a waiver of any coverage normally provided by any insurance. Any available coverage shall be provided to the parties required to be named as Additional Insured pursuant to this Agreement.

8 h. Evidence Required
Prior to execution of the Agreement, the Consultant shall file with the Town evidence of insurance from an insurer or insurers certifying to the coverage of all insurance required herein. Such evidence shall include original copies of the ISO CG 00 01 (or insurer’s equivalent) signed by the insurer’s representative and Certificate of Insurance (ACORD Form 25-S or equivalent), together with required endorsements. All evidence of insurance shall be signed by a properly authorized officer, agent, or qualified representative of the insurer and shall certify the names of the insured, any additional insureds, where appropriate, the type and amount of the insurance, the location and operations to which the insurance applies, and the expiration date of such insurance. i. Policy Provisions Required
(i) Consultant shall provide the Town at least thirty (30) days prior written notice of cancellation of any policy required by this Agreement, except that the Consultant shall provide at least ten (10) days prior written notice of cancellation of any such policy due to non-payment of the premium. If any of the required coverage is cancelled or expires during the term of this Agreement, the Consultant shall deliver renewal certificate(s) including the General Liability Additional Insured Endorsement to the Town at least ten (10) days prior to the effective date of cancellation or expiration. (ii) The Commercial General Liability Policy and Automobile Policy shall each contain a provision stating that Consultant’s policy is primary insurance and that any insurance, self-insurance or other coverage maintained by the Town or any named insureds shall not be called upon to contribute to any loss. (iii) The retroactive date (if any) of each policy is to be no later than the effective date of this Agreement. Consultant shall maintain such coverage continuously for a period of at least three (3) years after the completion of the work under this Agreement. Consultant shall purchase a one (1) year extended reporting period A) if the retroactive date is advanced past the effective date of this Agreement; B) if the policy is cancelled or not renewed; or C) if the policy is replaced by another claims-made policy with a retroactive date subsequent to the effective date of this Agreement. (iv) All required insurance coverages, except for the professional liability coverage, shall contain or be endorsed to provide waiver of subrogation in favor of the Town, its officials, officers, employees, agents, and volunteers or shall specifically allow Consultant or others providing insurance evidence in compliance with these specifications to waive their right of recovery prior to a loss. Consultant hereby waives its own right of recovery against Town, and shall require similar written express waivers and insurance clauses from each of its subconsultants.
(v) The limits set forth herein shall apply separately to each insured against whom claims are made or suits are brought, except with respect to the limits of liability. Further the limits set forth herein shall not be construed to relieve the Consultant from liability in excess of such coverage, nor shall it limit the Consultant’s indemnification obligations to the Town and shall not preclude the Town from taking such other actions available to the Town under other provisions of the Agreement or law.

9 j. Qualifying Insurers
(i) All policies required shall be issued by acceptable insurance companies, as determined by the Town, which satisfy the following minimum requirements:
(1) Each such policy shall be from a company or
companies with a current A.M. Best's rating of no less than A:VII and admitted to transact in the business of insurance in the State of California, or otherwise allowed to place insurance through surplus line brokers under applicable provisions of the California Insurance Code or any federal law.
k. Additional Insurance Provisions
(i) The foregoing requirements as to the types and limits of insurance coverage to be maintained by Consultant, and any approval of said insurance by the Town, is not intended to and shall not in any manner limit or qualify the liabilities and obligations otherwise assumed by the Consultant pursuant to this Agreement, including, but not limited to, the provisions concerning indemnification. (ii) If at any time during the life of the Agreement, any policy of insurance required under this Agreement does not comply with these specifications or is canceled and not replaced, Town has the right but not the duty to obtain the insurance it deems necessary and any premium paid by Town will be promptly reimbursed by Consultant or Town will withhold amounts sufficient to pay premium from Consultant payments. In the alternative, Town may cancel this Agreement. (iii) The Town may require the Consultant to provide complete copies of all insurance policies in effect for the duration of the Project. (iii) Neither the Town nor the Town Council, nor any member of the Town Council, nor any of the officials, officers, employees, agents or volunteers shall be personally responsible for any liability arising under or by virtue of this Agreement.
(vi) Consultant shall report to the Town, in addition to Consultant’s insurer, any and all insurance claims submitted by Consultant in connection with the Services under this Agreement
l. Subconsultant Insurance Requirements. Consultant shall not allow any subcontractors or subconsultants to commence work on any subcontract until they have provided evidence satisfactory to the Town that they have secured all insurance required under this section. Policies of commercial general liability insurance provided by such subcontractors or subconsultants shall be endorsed to name the Town as an additional insured using ISO form CG 20 38 04 13 or an endorsement providing the exact same coverage. If requested by Consultant, Town may approve different scopes or minimum limits of insurance for particular subcontractors or subconsultants.

10 17. Indemnification.
a. To the fullest extent permitted by law, Consultant shall defend (with counsel reasonably approved by the Town), indemnify and hold the Town, its elected and appointed officials, officers, employees, agents, and authorized volunteers free and harmless from any and all claims, demands, causes of action, suits, actions, proceedings, costs, expenses, liability, judgments, awards, decrees, settlements, loss, damage or injury of any kind, in law or equity, to property or persons, including wrongful death, (collectively, “Claims”) in any manner arising out of, pertaining to, or incident to any alleged acts, errors or omissions, or willful misconduct of Consultant, its officials, officers, employees, subcontractors, consultants or agents in connection with the performance of the Consultant’s services, the Project, or this Agreement, including without limitation the payment of all damages, expert witness fees, attorneys’ fees and other related costs and expenses. This indemnification clause excludes Claims arising from the sole negligence or willful misconduct of the Town. Consultant's obligation to indemnify shall not be restricted to insurance proceeds, if any, received by the Town, the Town Council, members of the Town Council, its employees, or authorized volunteers. Consultant’s indemnification obligation shall survive the expiration or earlier termination of this Agreement.
b. If Consultant’s obligation to defend, indemnify, and/or hold harmless arises out of Consultant’s performance as a “design professional” (as that term is defined under Civil Code Section 2782.8), then, and only to the extent required by Civil Code Section 2782.8, which is fully incorporated herein, Consultant’s indemnification obligation shall be limited to the extent which the Claims arise out of, pertain to, or relate to the negligence, recklessness, or willful misconduct of the Consultant in the performance of the services or this Agreement, and, upon Consultant obtaining a final adjudication by a court of competent jurisdiction, Consultant’s liability for such claim, including the cost to defend, shall not exceed the Consultant’s proportionate percentage of fault.

18. California Labor Code Requirements. Consultant is aware of the requirements of California Labor Code Sections 1720 et seq. and 1770 et seq., as well as California Code of Regulations, Title 8, Section 16000, et seq., ("Prevailing Wage Laws"), which require the payment of prevailing wage rates and the performance of other requirements on certain “public works” and “maintenance” projects. If the Services are being performed as part of an applicable “public works” or “maintenance” project, as defined by the Prevailing Wage Laws, Consultant agrees to fully comply with such Prevailing Wage Laws, if applicable. Consultant shall defend, indemnify and hold the Town, its elected officials, officers, employees and agents free and harmless from any claims, liabilities, costs, penalties or interest arising out of any failure or alleged failure to comply with the Prevailing Wage Laws. It shall be mandatory upon the Consultant and all subcontractors to comply with all California Labor Code provisions, which include but are not limited to prevailing wages (Labor Code Sections 1771, 1774 and 1775), employment of apprentices (Labor Code Section 1777.5), certified payroll records (Labor Code Sections 1771.4 and 1776), hours of labor (Labor Code Sections 1813 and 1815) and debarment of contractors and subcontractors (Labor Code Section 1777.1).

11 19. Verification of Employment Eligibility. By executing this Agreement, Consultant verifies that it fully complies with all requirements and restrictions of state and federal law respecting the employment of undocumented aliens, including, but not limited to, the Immigration Reform and Control Act of 1986, as may be amended from time to time, and shall require all subconsultants and sub-subconsultants to comply with the same.

20. Laws and Venue. This Agreement shall be interpreted in accordance with the laws of the State of California. If any action is brought to interpret or enforce any term of this Agreement, the action shall be brought in a state or federal court situated in the County of San Bernardino, State of California.

21. Termination or Abandonment
a. Town may, by written notice to Consultant, terminate the whole or any part of this Agreement at any time and without cause by giving written notice to Consultant of such termination, and specifying the effective date thereof, at least ten (10) days before the effective date of such termination. In such event, Town shall be immediately given title and possession to all original field notes, drawings and specifications, written reports and other documents produced or developed for that portion of the work completed and/or being abandoned. Town shall pay Consultant the reasonable value of services rendered for any portion of the work completed prior to termination. If said termination occurs prior to completion of any task for the Project for which a payment request has not been received, the charge for services performed during such task shall be the reasonable value of such services, based on an amount mutually agreed to by Town and Consultant of the portion of such task completed but not paid prior to said termination. Town shall not be liable for any costs other than the charges or portions thereof which are specified herein. The rights and remedies of the Town provided in this section shall not be exclusive and are in addition to any other rights and remedies provided by law, equity or under this Agreement. Consultant shall not be entitled to payment for unperformed services, and shall not be entitled to damages or compensation for termination of work.
b. Consultant may terminate its obligation to provide further services under this Agreement upon thirty (30) calendar days’ written notice to Town only in the event of substantial failure by Town to perform in accordance with the terms of this Agreement through no fault of Consultant.
c. In the event this Agreement is terminated in whole or in part as provided herein, Town may procure, upon such terms and in such manner as it may determine appropriate, services similar to those terminated.

22. Attorneys’ Fees. In the event that litigation is brought by any Party in connection with this Agreement, the prevailing Party shall be entitled to recover from the opposing Party all costs and expenses, including reasonable attorneys’ fees, incurred by the prevailing Party in the exercise of any of its rights or remedies hereunder or the enforcement of any of the terms, conditions, or provisions hereof. The costs, salary, and

12 expenses of the Town Attorney’s Office in enforcing this Agreement on behalf of the Town shall be considered as “attorneys’ fees” for the purposes of this Agreement.

23. Responsibility for Errors. Consultant shall be responsible for its work and results under this Agreement. Consultant, when requested, shall furnish clarification and/or explanation as may be required by the Town’s representative, regarding any services rendered under this Agreement at no additional cost to Town. In the event that an error or omission attributable to Consultant’s professional services occurs, Consultant shall, at no cost to Town, provide all other services necessary to rectify and correct the matter to the sole satisfaction of the Town and to participate in any meeting required with regard to the correction.

24. Prohibited Employment. Consultant shall not employ any current employee of Town to perform the work under this Agreement while this Agreement is in effect.

25. Costs. Each Party shall bear its own costs and fees incurred in the preparation and negotiation of this Agreement and in the performance of its obligations hereunder except as expressly provided herein.

26. Documents. Except as otherwise provided in “Termination or Abandonment,” above, all original field notes, written reports, Drawings and Specifications and other documents, produced or developed for the Project shall, upon payment in full for the services described in this Agreement, be furnished to and become the property of the Town.

27. Organization. Consultant shall assign Kelly Telford, CPA, Partner, as Project Manager. The Project Manager shall not be removed from the Project or reassigned without the prior written consent of the Town.

28. Limitation of Agreement. This Agreement is limited to and includes only the work included in the Project described above.

29. Notice. Any notice or instrument required to be given or delivered by this Agreement may be given or delivered by depositing the same in any United States Post Office, certified mail, return receipt requested, postage prepaid, addressed to the following addresses and shall be effective upon receipt thereof:

TOWN:

Town of Apple Valley
14955 Dale Evans Pkwy
Apple Valley, California 92307
Attn: Town Manager
With Copy To:

Town of Apple Valley
14955 Dale Evans Pkwy
Apple Valley, California 92307
Attn: Town Attorney
CONSULTANT:

Kelly Telford, CPA, Partner
500 Technology Drive, Suite 350
Irvine, CA 92618

13 30. Third Party Rights. Nothing in this Agreement shall be construed to give any rights or benefits to anyone other than the Town and the Consultant.

31. Equal Opportunity Employment. Consultant represents that it is an equal opportunity employer and that it shall not discriminate against any employee or applicant for employment because of race, religion, color, national origin, ancestry, sex, age or other interests protected by the State or Federal Constitutions. Such non-discrimination shall include, but not be limited to, all activities related to initial employment, upgrading, demotion, transfer, recruitment or recruitment advertising, layoff or termination.

32. Entire Agreement. This Agreement, including Exhibit “A,” represents the entire understanding of Town and Consultant as to those matters contained herein, and supersedes and cancels any prior or contemporaneous oral or written understanding, promises or representations with respect to those matters covered hereunder. Each Party acknowledges that no representations, inducements, promises, or agreements have been made by any person which are not incorporated herein, and that any other agreements shall be void. This is an integrated Agreement.

33. Severability. If any provision of this Agreement is determined by a court of competent jurisdiction to be invalid, illegal, or unenforceable for any reason, such determination shall not affect the validity or enforceability of the remaining terms and provisions hereof or of the offending provision in any other circumstance, and the remaining provisions of this Agreement shall remain in full force and effect.

34. Successors and Assigns. This Agreement shall be binding upon and shall inure to the benefit of the successors in interest, executors, administrators and assigns of each Party to this Agreement. However, Consultant shall not assign or transfer by operation of law or otherwise any or all of its rights, burdens, duties or obligations without the prior written consent of Town. Any attempted assignment without such consent shall be invalid and void.

35. Non-Waiver. The delay or failure of either Party at any time to require performance or compliance by the other Party of any of its obligations or agreements shall in no way be deemed a waiver of those rights to require such performance or compliance.

No waiver of any provision of this Agreement shall be effective unless in writing and signed by a duly authorized representative of the Party against whom enforcement of a waiver is sought. The waiver of any right or remedy with respect to any occurrence or event shall not be deemed a waiver of any right or remedy with respect to any other occurrence or event, nor shall any waiver constitute a continuing waiver.

36. Time of Essence. Time is of the essence for each and every provision of this Agreement.

37. Headings. Paragraphs and subparagraph headings contained in this Agreement are included solely for convenience and are not intended to modify, explain, or to be a full or accurate description of the content thereof and shall not in any way affect the meaning or interpretation of this Agreement.

14 38. Amendments. Only a writing executed by all of the Parties hereto or their respective successors and assigns may amend this Agreement.

39. Town’s Right to Employ Other Consultants. Town reserves its right to employ other consultants, including engineers, in connection with this Project or other projects.

40. Prohibited Interests. Consultant maintains and warrants that it has neither employed nor retained any company or person, other than a bona fide employee working solely for Consultant, to solicit or secure this Agreement. Further, Consultant warrants that it has not paid nor has it agreed to pay any company or person, other than a bona fide employee working solely for Consultant, any fee, commission, percentage, brokerage fee, gift or other consideration contingent upon or resulting from the award or making of this Agreement. For breach or violation of this warranty, Town shall have the right to rescind this Agreement without liability. For the term of this Agreement, no official, officer or employee of Town, during the term of his or her service with Town, shall have any direct interest in this Agreement, or obtain any present or anticipated material benefit arising therefrom.

41. Counterparts. This Agreement may be executed in one or more counterparts, each of which shall be deemed an original. All counterparts shall be construed together and shall constitute one single Agreement.

42. Survival. All rights and obligations hereunder that by their nature are to continue after any expiration or termination of this Agreement, including, but not limited to, the indemnification obligations, shall survive any such expiration or termination.

43. Authority. The persons executing this Agreement on behalf of the Parties hereto warrant that they are duly authorized to execute this Agreement on behalf of said Parties and that by doing so, the Parties hereto are formally bound to the provisions of this Agreement.

44. Electronic Signature. Each Party acknowledges and agrees that this Agreement may be executed by electronic or digital signature, which shall be considered as an original signature for all purposes and shall have the same force and effect as an original signature.
[SIGNATURES ON FOLLOWING PAGE]

15 SIGNATURE PAGE FOR PROFESSIONAL SERVICES AGREEMENT

BETWEEN THE TOWN OF APPLE VALLEY

AND LSL, LLP
IN WITNESS WHEREOF, the Parties have executed this Agreement as of the date first written above.

TOWN OF APPLE VALLEY
APPROVED BY:

Guy Eisenbrey
Town Manager
ATTESTED BY:

La Vonda M-Pearson
Town Clerk
APPROVED AS TO FORM:

Best Best & Krieger LLP
Town Attorney

CONSULTANT

LSL, LLP
Signature
Kelly Telford, CPA
Name
Partner
Title

16 EXHIBIT A
Scope of Services – LSL, LLP Proposal

Town Council Agenda Report
Date: April 14, 2026
To: Honorable Mayor and Town Council
Subject: SELECTION OF TOWN COUNCIL VOTING DELEGATE
ANDALTERNATE FOR THE 2026 REGIONAL CONFERENCE AND

GENERAL ASSEMBLY FOR THE SOUTHERN CALIFORNIA

ASSOCIATION OF GOVERNMENTS (SCAG)
From: Guy Eisenbrey, Town Manager
Submitted by: La Vonda M-Pearson, Director of Government Services Government Services Department
Budgeted Item: Yes No N/A

RECOMMENDED ACTION
Nominate one Council Member as voting delegate and one Council Member as voting alternate representing the Town of Apple Valley at the 2026 Regional Conference and General Assembly.

BACKGROUND
The 2026 Regional Conference and Assembly for the Southern California Association of Governments (SCAG) is scheduled for Thursday May 7, 2026, through Friday, May 8, 2026 in Palm Desert, California. At least once every year, SCAG convenes the General Assembly to bring together the official representatives of SCAG’s membership and help set the agency’s course for the coming year.

SCAG serves as the regional forum for cooperative decision making by local government elected officials and its primary responsibilities in fulfillment of federal and state requirements include the development of the Regional Transportation Plan and Sustainable Communities Strategy; the Federal Transportation Improvement Program; the annual Overall Work Program; and transportation-related portions of local air quality management plans.

SCAG’s other major functions include determining the regional transportation plans and programs are in conformity with state air quality plans; periodic preparation of a Regional

Housing Needs Assessment; and intergovernmental review of regionally significant development projects.

The Town of Apple Valley has one vote at the General Assembly Business Meeting.

Accordingly, the Town must designate one voting delegate and alternate for the Annual Business Meeting to be held during the conference.

FISCAL IMPACT
There is no fiscal impact to the Town.

Summary Agenda Event Information Sponsors
The 2026 Regional Conference and General Assembly is Southern California’s largest gathering of elected and industry leaders. Join SCAG May 7-8 at the JW Marriott in Palm Desert for panels, networking, and activities addressing the biggest challenges facing the region in resilience, housing affordability, megaevents, and the emerging AI economy.

Your Information
Fill out the information below, then click Next to continue. * First name * Last name
* Email address * Title
* Organization * SCAG County
* Registration Type Sponsor Data Share Opt-in
I agree to have my contact
information, including email
address, passed on to the
event's sponsors to follow up
on my interests.

Privacy - Terms
4/1/26, 10:09 AM Personal Information - 2026 Regional Conference & General Assembly https://web.cvent.com/event/b14ed3c6-6ff3-4abc-a659-c789c1b667a6/regProcessStep1?RefId=web&rp=922ea9c8-c61f-4596-b2d9-fad5de12bdc6 1/2

I'm registering on behalf of this person
Cancel Next
Already registered?
800
+

ATTENDEES
191
CITIES

REPRESENTED
120+
CITY

MANAGERS,

CITY PLANNING

STAFF, &

COUNTY STAFF
250
+

ELECTED

OFFICIALS

SOUTHERN CALIFORNIA ASSOCIATION OF

GOVERNMENTS
900 Wilshire Blvd., Ste. 1700
Los Angeles, CA 90017
(213) 236-1800
© 2026 Southern California Association of
Governments. All Rights Reserved.

Contact Us
For questions about the event or your
registration, contact us at [email protected].
4/1/26, 10:09 AM Personal Information - 2026 Regional Conference & General Assembly https://web.cvent.com/event/b14ed3c6-6ff3-4abc-a659-c789c1b667a6/regProcessStep1?RefId=web&rp=922ea9c8-c61f-4596-b2d9-fad5de12bdc6 2/2

Town Council Agenda Report
Date: April 14, 2026
To: Honorable Mayor and Town Council
Subject: ADOPT RESOLUTION SA NO. 2026-01 APPROVING AND

AUTHORIZING TRANSMITTAL OF A RECOGNIZED OBLIGATION

PAYMENT SCHEDULE AND ADMINISTRATIVE BUDGET FOR FY
2026-27
From: Guy Eisenbrey, Town Manager
Submitted by: Suresh Malkani, Director of Finance
Finance Department
Budgeted Item: Yes No N/A

RECOMMENDED ACTION
Adopt Resolution No. SA 2026-01 approving and authorizing transmittal of a Recognized Obligation Payment Schedule and Administrative Budget for Fiscal Year 2026-27.

BACKGROUND
In 2011, Assembly Bill (“AB”) X1 26 effectively dissolved all redevelopment agencies in the State of California. AB 1484 was signed by the Governor on June 27, 2012, and Senate Bill (“SB”) 107 was chaptered into law on September 22, 2015, both changing and clarifying certain provisions of AB X1 26 (collectively, the “Dissolution Law”). The Town of Apple Valley (“Town”) elected to serve as the Successor Agency to the Redevelopment Agency of the Town of Apple Valley (“Successor Agency”) under Dissolution Law, taking on the responsibility to wind down the affairs of the former Redevelopment Agency of the Town of Apple Valley. The Dissolution Law requires the Successor Agency to prepare an annual Recognized Obligation Payment Schedule (“ROPS”) that identifies financial obligations and funding sources to pay them. The ROPS must be approved by the San Bernardino County Oversight Board to the Successor Agency (“Oversight Board”) and submitted to the State Department of Finance (“DOF”). Pursuant to Health and Safety Code (“HSC”) Section 34177(l), DOF provides the ROPS form for successor agencies to use to report enforceable obligations. The completed ROPS for the July 1, 2026 through June 30, 2027 period (“ROPS 26-27”) is due to DOF by February 1, 2026 by electronic submission. Pursuant to HSC Section 34177(l)(2)(C), a copy of the ROPS must also be submitted to the San Bernardino County Auditor-Controller (“Auditor-Controller”) and State Controller’s Office. The Successor Agency requires and requests $2,535,004 in