Avalon City Council
June 16, 2026

AVALON CITY COUNCIL MEETING
TUESDAY, JUNE 16, 2026 — 5:00 PM
410 AVALON CANYON ROAD, AVALON, CA 90704
AGENDA
In compliance with the Americans with Disability Act, if you need special assistance to participate in this meeting, please contact the City Clerk’s Office (310) 510-0220. Notification 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting. (28 CFR 35. 102-35.104 ADA Title II) All public records relating to an agenda item on this agenda are available for the public inspection at the time the records are distributed to all, or a majority of all, members of the City Council. Such records shall be available at City Hall located at 410 Avalon Canyon Rd.

For the public’s convenience, but not participation, the meeting can be viewed:

Streaming on YouTube: https://www.youtube.com/CityofAvalonCA

CALL TO ORDER I PLEDGE OF ALLEGIANCE I INVOCATION I ROLL CALL

ANNOUNCEMENTS I WRITTEN COMMUNICATIONS

DEPARTMENT HEAD REPORTS

CITY MANAGER REPORT I CITY ATTORNEY REPORT

COUNCILMEMBER REPORTS I REQUESTS I MAYOR REPORT

ORAL COMMUNICATION
Members of the public may address the City Council at this time. No action will be taken on non-agenda items at this meeting. Speakers should limit comments to two (2) minutes each.

CONSENT CALENDAR

1. Actions
Although the live recording is the official record of public meetings, minutes are prepared for the Council’s approval.Recommended Action
Approve minutes from the May 19, and June 2, 2026 regular City Council Meeting.

2. Warrants
Expenditures Submitted for Approval:
• US Bank General Account Warrants totaling $2,232,643.85 • US Bank LMI Housing Authority Warrants $146,477.31• Three payrolls totaling $821 522.61• Four electronic fund transfers totaling $425,707.52 Recommended Action
Approve the disbursements for April 27, 2026 through May 29, 2026 totaling $3,626,351.29.

CITY COUNCIL AGENDA
JUNE 16, 2026
PAGE 2

3. Gann Appropriations Limit for Fiscal Year 2026-2027
The City is required to review and adopt a resolution approving the annual appropriations limit to ensure the City is not over taxing its payers. The proposed budget for FY 2026- 2027 has been reviewed and the tax proceeds of the General Fund are within the limit.

Recommended Action
Adopt the resolution approving the Annual Gann Appropriations Limit calculation for Fiscal Year (FY) 2026-2027.

4. Resolution Adopting List of Projects for Annual SB1 Allocation Senate Bill 1 (SB1) provides new funding to address basic road maintenance, rehabilitation and critical safety needs of local streets and roads in addition for other transportation needs in the state. One of the requirements of the program is that each agency must adopt a list of projects for their annual formula allocation that is submitted to the California Transportation Commission.

Recommended Action
Adopt a resolution adopting a project for Fiscal Year 2026-27 funded by SB1: The Road Repair and Accountability Act of 2017.

5. Adopt an Ordinance Prohibiting Fireworks in the City of Avalon This ordinance was introduced and all further readings were waived at the May 19, 2026 regular City Council Meeting. Though the City has already adopted the Los Angeles County Fire Code — which prohibits fireworks — in order to simplify enforcement, staff recommends adoption of a basic ordinance that prohibits the use, possession, sale and discharge of fireworks within the city without a permit.

Recommended Action
Adopt an ordinance prohibiting the use, possession, sale and discharge of fireworkswithin the City of Avalon.

6. Award Professional Audit Services Contract
The City issued a Request for Proposals (RFP) for professional auditing services. The City received three (3) proposals from firms meeting the mandatory elements outlined in the REP.

Recommended Action
Authorize the City Manager to execute a professional services agreement with DavisFarr LLP for professional auditing services for the fiscal year ending June 30, 2026, with the option of extending for the two (2) subsequent fiscal years.

7. Cooperation Agreement for Continued Participation in the Los Angeles Urban County Community Development Block Grant Program
The City receives Community Development Block Grant (CDBG) Funding annually. To participate in the CDBG Program, City must requalify with LACDA the U.S. Department of Housing and Urban Development every three (3) years to obtain entitlement status.

CITY COUNCIL AGENDA
JUNE 16, 2026
PAGE 3
Recommended Action
Authorize the City Manager to execute the cooperation agreement with the Los Angeles County Development Authority for a three-year term beginning July 1, 2027 — June 30, 2030.

8. 2026 Conflict of Interest Code-Biennial Notice
The Political Reform Act requires the City to notify all departments and advisory bodies,commissions, and committees that have previously adopted conflict of interest codes.

Government Code Section 87306.5, effective 1990, requires that each local government agency conduct a review of its conflict of interest codes every other year.

Recommended ActionDirect the City Clerk to notify all City Departments and advisory bodies that have previously adopted conflict of interest codes, of the biennial review requirements for suchconflict of interest codes. Require all departments and advisory bodies that havepreviously adopted conflict of interest codes to review such conflict of interest codes and report to the City Council any amendments, or report that no amendments are necessary,no later than October 1, 2026.

PUBLIC HEARING

9. Public Hearing and Submittal of Property Related Fees to Los Angeles County for FY26- 27 Property Tax Roll — Sewer, Saltwater, Grease and Solid Waste Fees On May 19, 2026, the City Council adopted the findings of a cost of service and rates study for sewer, saltwater, grease and solid waste services, which assessed the adequacy of the revenues to maintain the physical integrity of the systems to comply with all Federal and State regulations pursuant to Proposition 218. For the County to collect the fees for the City, the City Council is required to hold a noticed public hearing, where customers subject to the fees are afforded an opportunity to make objections or protests to collecting the fees on the property tax roll.

Recommended Action

1. Open a public hearing on whether to collect the annual trash collection service fees, grease collection service fees, sewer user fees, and saltwater charges, on the property tax roll by the County of Los Angeles. 2. If no majority protest is filed, close the public hearing and adopt four resolutions adopting reports of the annual trash collection services fees, grease collection service fees, sewer user fees, and saltwater charges. 3. Direct the City Clerk to request Los Angeles County to place the fees on the FY 2026/27 Property Tax Roll.

10. Fiscal Year 2026-2027 Miscellaneous Fee Schedule
The City charges fees for miscellaneous public services, use of facilities and equipment rental and other activities. Under state law, cities may charge fees to recoup the direct and indirect costs related to the provision of user services.

CITY COUNCIL AGENDA
JUNE 16, 2026
PAGE 4
Recommended Action

1. Hear a presentation regarding the Miscellaneous Fee Schedule. 2. Open the Public Hearing to hear public comments. 3. Close the Public Hearing. 4. If consensus, adopt the fee schedule as proposed.

GENERAL BUSINESS

11. Catalina Food Tours Transportation Permit Application On April 26, 2026, the City received a transportation permit application from Ms. Erin Eubank to conduct guided food tours utilizing one existing Residential Vehicle permit assigned to business partner Simon Alvarez. The existing company is a walking tour and would like to add a transportation component for local restaurants further out from town center.

Recommended Action

1. Receive presentation. 2. Discuss. 3. If consensus is met, approve the Transportation Permit for Catalina Food Tours to be added to the existing Residential Vehicle permit to conduct tours with stated conditions.

12. Roger’s Guided Tours Transportation Permit Application On March 31, 2026, the City received a transportation permit application from Mr. RogerCadman to conduct guided tours utilizing one existing Residential Autoette permit. The Residential Autoette would be used to conduct in-town tours.Recommended Action

1. Receive presentation. 2. Discuss. 3. If consensus is met, approve the Transportation Permit for Roger’s Guided Tours utilizing one existing Residential Autoette permit to conduct tours with stated conditions.

13. Pebbly Beach Road Temporary Turn Around Installation and Traffic Safety Improvements Due to construction associated with the Cabrillo Mole Revitalization Project, the parking and turn around area located at the Cabrillo Mole — approximately 120 Pebbly Beach Road — will be eliminated. To support taxi and tour operations, as well as traffic safety for all vehicles, City Staff have developed a plan to mitigate congestion.

Recommended Action
Approve the plan as presented for modifications and striping along Pebbly Beach Road including installation of k-rail, signage and striping to install a temporary vehicle turn around.

14. Adult-Use Cannabis Discussion
A member of the City Council requested City Staff bring back a discussion regarding expansion of the sale of adult-use/recreational cannabis in Ava Ion.

Recommended ActionProvide direction to Staff regarding City Council’s desire to pursue legalization of adultuse cannabis in Avalon.

CITY COUNCIL AGENDA
JUNE 16, 2026
PAGE 5

15. Repair and Maintenance of City Shoreboat Float
On April 7, 2026, City Council authorized repairs and maintenance for an amount not-toexceed $60,000 for annual maintenance of the City-owned Shoreboat End Float by Al Larson Boat Shop. Once out of the water, significant concealed conditions were discovered on the Shoreboat Float below the waterline, requiring additional repairs.

Recommended Action

1. Amend the Fiscal Year 2025-26 Budget, adding an additional $33,500 to account #10470-5705 to support the rehabilitation of the City-owned Shoreboat End Float. 2.

Ratify prior action and authorize an additional expenditure of an amount not-to-exceed $33,346.36 to Al Larson Boat Shop, a sole source vender, for the rehabilitation of theCity-owned Shore-boat Float for a total repair of $93,346.36.

16. Award to DCCM for Project Management Services
The Pebbly Beach Landfill Life Site Optimization Project is a critical infrastructure initiative intended to maximize the operational lifespan of the City’s landfill facilities, improve operational efficiencies, support regulatory compliance, and ensure continued solid wastemanagement services for the Avalon community. As the project advances through planning, permitting, design, environmental review, and implementation phases, the City requires dedicated project management support.

Recommended Action

1. Make the affirmative finding the City will not gain a competitive advantage through a separate competitive solicitation and that the required services can be obtained more economically and efficiently pursuant to Avalon Municipal Code Section 3-4.111(C); 2.

Award a Professional Services Agreement to DCCM to provide Project Management Services for the Pebbly Beach Landfill Life Site Optimization Project and related on-call consulting services in an amount not-to-exceed $200,000 annually; and 3. Authorize the City Manager to execute the Agreement and any related documents, including amendments within the approved contract authority.

17. Contract for Stage 1 Design and Engineering Services Progressive Design-Build Contract for the Cabrillo Mole Revitalization Project Phase 2
City Staff and Anderson Burton representatives, including the architect-of-record — RRM Design Group, have successfully negotiated a scope of work and contract sum for Stage 1 Design and Engineering Services Progressive Design-Build Contract for the Cabrillo Mole Revitalization Project Phase 2.Recommended Action
Authorize the City Manager to finalize negotiations and execute the Stage 1 design and engineering services progressive design-build contract for the Cabrillo Mole Revitalization Phase 2 Project with Anderson Burton Construction, Inc. for a not-to-exceed sum of $1.8million.

18. Proposed Fiscal Year 2026-27 Budget
The proposed budget includes expenditures totaling $69.84 million, including operating expenditures of $38.23 million, capital outlays of $23.57 million, and internal service

CITY COUNCIL AGENDA
JUNE 16, 2026
PAGE 6
charges and transfers of $8.03 million. The proposed budget represents a 109% increase from the previous fiscal year.

Recommended Action
Continue discussing the proposed Fiscal Year 2026-27 Budget. If consensus, adopt theresolution establishing the City budget for Fiscal Year 2026-27.

CLOSED SESSION

1. Conference with legal counsel—anticipated litigation Gov’t Code Section 54956.9(d)(2): 2 cases
The City has received two letters from Lance Ware, one dated May 29, 2026 and the other dated June 3,2026 threatening litigation. Copies of the letters(without any exhibits) are attached and are also available for public inspection with exhibits pursuant to Government Code Section 54957.5.

ADJOURN

NOTICE OF POSTING
I, Devin Elise Hart, declare that the City Council Agenda for Tuesday, June 16, 2026 was posted on Friday, June 11, 2026 on the City’s website, www.cityofavalon.gov/aqendacenter, and at City Hall, 410 Avalon Canyon Road.Devin Elise Hart, Senior Management Analyst

CITY OF AVALON CITY COUNCIL
MEETING DATE: June 16, 2026 AGENDA ITEM:

ORIGINATING DEP: City Clerk CITY MANAGER: _________ PREPARED BY: Gabrielle Morones, City Clerk SUBJECT: City Council MinutesRECOMMENDED ACTION(S): Approve minutes from the May 19, 2026 and June 2, 2026 regular City Council Meetings.REPORT SUMMARY: Although the live recording is the official record of public meetings, minutes are prepared for the Council’s approval.

FISCAL IMPACTS: N/A.

GOAL ALIGNMENT: Not Aligned.

CONSEQUENCES OF NOT FOLLOWING RECOMMENDED ACTION: N/A.

FOLLOW UP ACTION: File minutes in the City Clerk’s office.

ADVERTISING, NOTICE AND PUBLIC CONTACT: The item was properly listed on the posted agenda pursuant to the Brown Act.

ATTACHMENTS:
- May 1 9, 2026 regular City Council Meeting Minutes. - June 2, 2026 regular City Council Meeting Minutes.

AVALON CITY COUNCIL MEETING
TUESDAY, MAY 19, 2026

MINUTES
CALL TO ORDER-5:00 p.m.

ROLL CALL- ROLL CALL-Present: Mayor Anni Marshall, Councilmembers De La Rosa.

Lisa Lavelle, Michael Ponce and Mary Schickling. Also present: City Manager DavidMaistros, City Attorney Scott Campbell and City Clerk Gabrielle Morones.

WRITTEN COMMUNICATIONS-City staff received 25 written communications regarding Item #6. (1) Consider Resolution Making Findings and Determinations Reqardinci Objections to Proposed Sewer, Saltwater, and Solid Waste Fees; (2) Public Hearinç Sewer, Saltwater, and Solid Waste Fees; (3) Consider a Resolution to Adopt Sewer,Saltwater, and Solid Waste Fees; (4) Find the Fees Exempt from Review Under CEQA; and (5) Set Public Hearing for Collection of Fees on Tax Roll. Copies were distributed to City Council and are on file in the City Clerk’s office.

COUNCILMEMBERS REQUESTS- Councilmember Lavelle requested that the Enhanced Infrastructure Finance District (EIFD) be included on a future agenda for discussion.

PRESENTATIONS-Presentation #3 Taken out of order.

1. Finance Director, Matthew Baker, walked through the new 24-hour short-term rental complaint hotline offered through Host Compliance.

3. A representative of Catalina Island Health provided an update regarding the organization.2. Finance Director, Matthew Baker provided an overview of the proposed operating budget for internal funds and sewer, saltwater and solid waste funds.

CONSENT CALENDAR-There were four items on the Consent Calendar. Item #1 was pulled for a separate vote by Councilmember Ponce as he was not in attendance at the April 21, 2026 City Council Meeting.

Motion to approve Items #2-#4 made by Michael Ponce, seconded by Lisa Lavelle. (All Ayes)

2. South Beach Restoration Project Budget Amendment and Request to go to RFP

1. Authorized a budget amendment for CIP Project #205004 — South Beach Seawall Repair and Sand Restoration Project — increasing fund 10425 by $2.48 million in Fiscal Year 2025-26. 2. Authorized City Staff to develop and solicit a request for proposals from qualified vendors to complete the scope of

CITY COUNCIL MINUTES
MAY 19, 2026PAGE 2
work outlined in the South Beach Seawall Repair and Sand Restoration Project.

3. Authorization to Purchase Saltwater System Supplies for Public Works Operations.

Authorized the City Manager or their designee to purchase saltwater system partsfrom Orange County Winwater Company utilizing Saltwater Fund 11 325-6552 for an amount of not-to-exceed $80,000.

4. Authorize the Purchase of Vehicles to Expand the City’s Micro Transit System

1. Authorized City Manager, or their designee, to procure per the City’s purchasing policy, three (3) 2026 GEM E6 LSV carts for a not-to-exceed sum of $160,000.00 from the lowest responsive bidder. 2. Amended the budget for the Ava Ion Transit Fund to include a $160,000.00 expenditure for Vehicle Replacement Fund (Account 12325-6781) and $127,227 in offsetting grant revenues.PULLED ITEM

1. Actions
Approved minutes from the April 21, 2026 regular City Council Meeting.

Motion to approve made by Lisa Lavelle, seconded by Yesenia De La Rosa.(4 Ayes-Marshall, De La Rosa, Lavelle and Schickling; 1 Abstention-Ponce) Approved minutes from the May 4, 2026 regular City Council Meeting.

Motion to approve made by Lisa Lavelle, seconded by Michael Ponce. (All Ayes)

PUBLIC HEARING

5. Appeal of Oversized Vehicle Permit

1. Mayor Marshall opened the Public Hearing. 2. Public Comment was heard 3.

Mayor Marshall closed the Public Hearing. 4. City Council considered the applicant’s appeal and determined to: c.) Issue a Temporary Permit until the Avalon Municipal Code §4-4 revision and issue a refund of the appeal fee.

Motion to approve made by Michael Ponce, seconded by Yesenia De La Rosa.(All Ayes)

CITY COUNCIL MINUTES
MAY 19, 2026PAGE 3

6. (1) Consider Resolution Making Findings and Determinations Regardjg Objections to Proposed Sewer, Saltwater, and Solid Waste Fees; (2) Public Hearing — Sewer, Saltwater, and Solid Waste Fees; (3) Consider a Resolution to Adopt Sewer, Saltwater, and Solid Waste Fees; (4) Find the Fees Exempt from Review Under CEQA; and (5) Set Public Hearing for Collection of Fees on TaxRoll

1. City Council adopted Resolution No. 26-16 of the City Council of the City of Avalon Adopting Findings and Determinations Related to the Presentment of Objections to the Proposed Sewer, Saltwater, and Solid Waste Service Fees.

Motion to approve made by Michael Ponce, seconded by Lisa Lavelle. (All Ayes)

2. Mayor Marshall opened the public hearing. Public comments were heard; Mayor Marshall closed the public hearing, and determined that written protests from the owners of a majority of the parcels subject to the proposed Sewer, Saltwater, and Solid Waste rate increases had not been received. A majority protest does not exist.

3. City Council adopted Resolution No. 26-17 of the City Council of the City of Avalon Establishing Rates for Sewer, Saltwater, And Solid Waste Service Fees and Finding These Rates Are Exempt from the California Environmental Quality Act.4. The establishment of maximum service fees was found to be exempt from the California Environmental Quality Act (‘CEQA”); and5. Following adoption of the Resolution by at least a two-thirds vote of the CityCouncil, Staff was directed to schedule a new public hearing to adopt a report and direct placement of the annual fees for Fiscal Year 2026—2027 Sewer, Saltwater, and Solid Waste fees on the property tax roll by the County of Los Angeles.

Motion to approve made by Lisa Lavelle, seconded by Michael Ponce. (All Ayes) GENERAL BUSINESS7. First Reading of an Ordinance Prohibiting Fireworks in the City of Avalon Introduced and waived all further readings of an ordinance prohibiting the use, possession, sale and discharge of fireworks within the City of Avalon.

Motion to approve made by Michael Ponce, seconded by Lisa Lavelle. (All Ayes)

8. Contract for Stage 1 Design and Engineering Services Progressive Design-Build Contract for the Cabrillo Mole Revitalization Proiect Phase 2

1. Waived any minor irregularities in the proposal of Anderson Burton Construction, Inc., for the Cabrillo Mole Revitalization Project Phase 2; 2. Awarded the Stage 1

CITY COUNCIL MINUTES
MAY 19, 2026PAGE 4
design and engineering services progressive design-build contract for the Cabrillo Mole Revitalization Phase 2 Project to Anderson Burton Construction, Inc., thus affirming the City Manager’s rejection on an appeal filed by Padelford; subject to finalization of such an agreement, 3. Authorized the City Manager or designee to negotiate and bring back a contract agreement with Anderson Burton Construction for City Council approval.

Motion to approve made by Michael Ponce, seconded by Yesenia De La Rosa. (All Ayes)
CLOSED SESSION- 8:38 p.m.-9:09 p.m.

Following the appropriate announcement of the Closed Session items the City Council went into Closed Session to discuss the following:

1. CONFERENCE WITH LEGAL COUNSEL -ANTICIPATED LITIGATION Initiation of litigation pursuant to paragraph (4) of subdivision (d) of §54956.9.

One case.

Following Closed Session, the City Attorney announced that the City Council unanimously authorized the City Attorney to file papers with the federal communications commission.

Mayor Marshall adjourned the meeting at 9:09 p.m.

I, Gabrielle Morones, City Clerk, do hereby certify that the digital recording of the regular City Council Meeting on May 19, 2026, is the official record of the Council Meeting and ison file and maintained in City Hall.Gabrielle Morones, City Clerk

AVALON CITY COUNCIL MEETING
TUESDAY, JUNE 2, 2026 — 5:00 PM
410 AVALON CANYON ROAD, AVALON, CA 90704 AND
7 CALLE TIBURON CRUZ DE HUANACAXTLE NAYARIT,
BAHIA DE BANDERAS 63734 MEXICO

MINUTES
CALL TO ORDER-5:0O p.m.

ROLL CALL-Present: Mayor Anni Marshall, Councilmembers Lisa Lavelle and Michae’Ponce. Also present: City Manager David Maistros, City Attorney Scott Campbell and City Clerk Gabrielle Morones. Present via Teleconference: Councilmember MarySchickling. Absent: Councilmember Yesenia De La Rosa.

The City Council meeting was canceled due to technical issues affecting the audio system. (A proclamation was issued declaring June 2026 as Pride Month, and the Oral Communications portion of the agenda was conducted).Mayor Marshall adjourned the meeting at 5:29 p.m.

I, Gabrielle Morones, City Clerk, do hereby certify that the digital recording of the regular City Council Meeting on June 1, 2026, is the official record of the Council Meeting and is on file and maintained in City Hall.

Gabrielle Morones, City Clerk

CITY OF AVALON CITY COUNCIL
MEETING DATE: June 16, 2026 AGENDA ITEM: 2
ORIGINATING DEP: Finance CITY MANAGER: ______ PREPARED BY: Matthew Baker, Finance DirectorSUBJECT: WarrantsRECOMMENDED ACTION(S): Approve the disbursements for April 27, 2026 through May 29, 2026 totaling $3,626,351.29.

REPORT SUMMARY: These disbursements through May 2gth are comprised of warrants from the US Bank General Account totaling $2,232,643.85, warrants from the US Bank LMI HousingAuthority Account totaling $146,477.31, three payrolls totaling $821,522.61, and other electronic fund transfers totaling $425,707.52.

ITEM DESCRIPTION AMOUNT DATE
GF US BANK WARRANTS CK# 41975-41980 146,243.90 05/01/26 LMI HOUSING AUTHORITY US BANK WARRANT CK# 5079 146,477.31 05/11/26 GF US BANK WARRANTS CK# 41 981-41998 312,497.73 05/12/26GF US BANK WARRANTS CK# 41999 8,656.52 05/19/26GF US BANK WARRANTS CK# 99001-99068 158,292.64 05/26/26GF US BANK WARRANTS CK# 99069-99148 1,605,389.06 05/27/26GE US BANK WARRANTS CK#99149-99150 1,564.00 05/29/26 PAYROLL 270,098.61 05/01/26
PAYROLL 274,748.82 05/15/26
PAYROLL 276,675.18 05/29/26
EFT -CALPERS MEDICAL 108,217.06 05/06/26
EFT -CALPERS RETIREMENT 49,198.59 05/01/26
EFT -CALPERS RETIREMENT 49,347.74 05/06/26
EFT -CALPERS RETIREMENT 49,594.61 05/22/26EFT -SOUTHWEST MARINE RESOURCES 10,000.00 05/22/26 EFT - SOUTHWEST MARINE RESOURCES 10,000.00 05/26/26
EFT-4LEAF INC. 136,460.00 05/26/26EFT -HARBOR/REC CREDIT CARD AND BANK SERVICE FEES 12,889.52 05/29/26 TOTAL DISBURSEMENTS $ 3,626,351.29
The City issued non-sequential checks for warrants from the US Bank General Account during this period because our regular check stock ran lower than anticipated, requiring the use of counter checks to ensure payments could be processed without delay. The Finance Department has since updated its inventory tracking process to prevent this from happening in the future.

GOAL ALIGNMENT: Ongoing meeting of City obligations.

FISCAL IMPACTS: There are sufficient funds available, and the expenditures are included in the FY25-26 Budget.CONSEQUENCES OF NOT FOLLOWING RECOMMENDED ACTION: N/A FOLLOW UP ACTION: N/A
ADVERTISING, NOTICE AND PUBLIC CONTACT: Pursuant to the Brown Act.

ATTACHMENTS: Audit Certificate, Warrant Lists, U.S. Bank Credit Card Detail

CITY OF AVALON
APRIL 27TH - MAY 29TH 2026 DISBURSEMENTS
June 16, 2026

ITEM DESCRIPTION AMOUNT DATE
GF US BANK WARRANTS CKR 41975-41980 146,243.90 08/01/26 LMI HOUSING AUTHORITY US BANK WARRANT CK# 5079 146,477.31 05/11/26 - GE US BANK WARRANTS CK# 41981-41998 312,497.73 05/12/26 OF US BANK WARRANTS CKB 41999 8,656.52 05/19/26
GE US BANK WARRANTS CK4I 99001-99068 188,292.64 05/26/26OF US BANK WARRANTS CKR 99069-99148 1,605,389.06 05/27/26 GF US BANK WARRANTS CK# 99149-99150 1,564.00 05/29/26
PAYROLL 270,098.61 05/01/26
PAYROLL 274,748.82 05/15/26PAYROLL 276,675.18 05/29/26EFT - CALPERS MEDICAL 108,217.06 05/06/26EFT - CALPERS RETIREMENT 49,198.59 05/01/26 EEl - CALPERS RETIREMENT 49,347.74 05/06/26EFT -CALPERS RETIREMENT 49,594.61 05/22/26LET- SOUTHWEST MARINE RESOURCES 10,000.00 05/22/26 EFT - SOUTH WEST MARINE RESOURCES 10,000.00 05/26/26EEl - 4LEAF INC. 136,460.00 05/26/26EFT - HARBOR/REC CREDIT CARD AND BANK SERVICE FEES 12,889.52 05/15/26 TOTAL DISBURSEMENTS $ 3,626,351.29

CERTIFICATE
IN ACCORDANCE WITH SECTION 32702

OF THE GOVERNMENT CODE, I CERTIFY

THAT THE ABOVE DEMANDS ARE ACCURATEAND THAT FUNDS ARE AVAILABLE FOR PAYMENT.

APPROVED AND AUDITED THIS
16TH DAY OF JUNE 2026 I CERTIFY UNDER PENALTY OF PERJURY THAI THE FOREGOING IS TRUE ANDCORRECT.

AUDIT COMMIHEE -MICHAEL PONCE EXECUTED THIS 16TH DAY OF JUNE 2026

AUDIT COMMITFEE - MARY SCHICKLING FINANCE DIRECTOR - MATTHEW BAKER

CITY OF AVALON

WARRANT DISBURSEMENTS
May 1, 2026

CHECK DATE

NUMBER ISSUED AMOUNT NAME DESCRIPTION
41975 05/01/2026 37,776.50 BEST, BEST & KRIEGER, LLP LEGAL FEES: 01/202641975 05/01/2026 41,040.20 BEST, BEST & KRIEGER, LLP LEGAL FEES: 03/202641976 05/01/2026 2,283.25 CIBA LIAR. INSURANCE: FY2641977 05/01/2026 28,760.SS PERFORMANCE TRUCK REPAIR, INC. SERVICE: CIP 23450141978 05/01/2026 - CORPORATE PAYMENT SYSTEMS VOID: MULTI-STUB CHECK41979 05/01/2026 - CORPORATE PAYMENT SYSTEMS VOID: MULTI-STUB CHECK41980 05/01/2026 36,383.40 CORPORATE PAYMENT SYSTEMS SEE ATTACHED DETAIL $ 146,243.90

CITY OF AVALON
US BANK CREDIT CARD CHARGES PAID MAY 0,2026
June 2,2026
LAST NAME osr DATE AMY URD VENDOR DESCRIPTION DEPARTMENT UREENLAW 4/6/2026 13S.81 PEBBLY BEACH BUILDING SUPPLY SUPPLIES: CIP 1800003 PUELIC WORKSDILRERT 4/13/2026 300.00 INTERNATIONAL CODE COUNCIL SUBSCRIPTION PLANNING PLANNIND PHIL H. 3/2S/2D26 168.67 PEBBLY BEACH RUILDIND SUPPLY SUPPLIES: HARBOR MAINTENANCE PUBLIC WORKSPHIL H. 3/27/2026 11.03 CHEVS HARDWARE SUPPLIES: HARBOR MAINTENANCE PUBLIC WORKS PHIL H. 3/30/2026 BS.97 CHEVY HARDWARE SMALL TOOLS PUBLIC WORKSPHIL H. 4/3/2026 26.76 CHEVY HARDWARE SMALL TOOLS PUBLIC WORKSPHIL H. 4/6/2026 54.00 CHEVS HARDWARE SMALL TOOLS PUBLIC WORKSPHIL H. 4/6/2026 20 R3 PEBBLY REACH BUILDINO SUPPLY SUPPLIES: HARBOR MAINTENANCE PURLIC WORKSPHIL H. 4/10/2026 24.23 CHEVS HARDWARE SMALL TOOLS PUBLIC WORKSPHIL H. 4/13/2026 62.67 CHET’S HARDWARE SMALL TOOLS PUBLIC WORKSPHIL H. 4/13/2026 SRO.RS CHEVY HARDWARE SUPPLIES HARROR MAINTENANCE PUBLIC WORKSPHIL H. 4/13/2026 1141 CHEVS HARDWARE SUPPLIES: HARRUR MAINTENANCE PURLIC WORKSPHIL H. 4/13/2026 6.91 CHET’S HARDWARE SUPPLIES HARBOR MAINTENANCE PUBLIC WORKS JEEP H. 3/16/2026 198.42 CHET’S HARDWARE SMALL TOOLS PUBLIC WORKS IEEE H. 3/26/2026 1,567.51 PERGUSON WATERWORKS SUPPLIES PURLIC WORKS PURLIC WORKSIEEE H. 3/30/2026 36.37 CHEVY HARDWARE SUPPLIES: PUBLIC WORKS PURLIC WORKS IEEE H. 3/30/2026 1,467.77 EERDUSON WATERWORKS SUPPLIES: PUBLIC WORKS PURLIC WORKSIEEE H. 4/6/2026 44.01 NORTHERN TOOL SUPPLIES: PUBLIC WORKS PUBLIC WORKSIEEE H. 4/6/2026 119.46 CHET’S HARDWARE SUPPLIES: PUBLIC WORKS PURLIC WORKS IEEE H. 4/13/2026 319.12 EERDUSON WATERWDRKS SUPPLIES: PUBLIC WORKS PUBLIC WORKS L. RURID 3/19/2026 49.95 CHET’S HARDSVARE SUPPLIES: VEHICLE MAINTENANCE GARAGEL. BURID 3/20/2026 114.72 CHET’S HARDWARE SUPPLIES: VEHICLE MAINTENANCE GARAGEL. BURID 3/23/2026 27.71 CHET’S HARDWARE SUPPLIES: VEHICLE MAINTENANCE GARAGE L. RURID 3/23/2026 81.01 CHEVS HARDWARE SUPPLIES: VEHICLE MAINTENANCE DARADEL. RURID 3/30/2026 61.S0 CHET’S HARDWARE SUPPLIES: VEHICLE MAINTENANCE GARAGEL. RUBIO 3/30/2026 S66.24 HARBOR EREIGHT SUPPLIES: VEHICLE MAINTENANCE DARADEL. RUBIO 4/3/2026 630.57 SNAP ON SMALL TOOLS DARADEL. RURID 4/8/2026 352.74 SNAP ON SMALL TOOLS DARADEL. RUBID 4/9/2026 73.65 CHEVY HARDWARE SUPPLIES: VEHICLE MAINTENANCE DARAUEL. RURID 4/10/2026 25,04 CHEVY HARDWARE SUPPLIES: VEHICLE MAINTENANCE DARAUEL. RURID 4/13/2026 66.39 CHET’S HARDWARE SUPPLIES: VEHICLE MAINTENANCE GARAGEL. RURIO 4/13/2026 25.25 CHEVY HARDWARE SUPPLIES: VEHICLE MAINTENANCE UARAUEL. EURID 4/13/2026 130.04 SNAP UN SMALL TOOLS UARAUECORDERO 3/19/2026 4,724,22 SP CYRERWELD STORE VEHICLE/EQUIPMENT REPAIR PUBLIC SVORKSCORDERO 3/23/2026 632.61 THE HOME DEPOT SUPPLIES: PURLIC WORKS PUBLIC WORKSCORDERD 3/23/2026 404.90 THE HOME DEPOT SMALL TOOLS PUBLIC WORKSCORDERO 3/23/2026 172.59 THE HOME DEPOT SMALL TOOLS PUBLIC WORKSCORDERD 3/23/2026 1R3.53 THE HOME DEPOT SMALL TOOLS PUBLIC WORKS CURDERO 3/24/2026 3,OBI.6S THE HOME DEPOT SMALL TOOLS PUBLIC WORKSCORDERD 3/24/2026 309.96 THE HOME DEPOT SMALL TOOLS PURLIC WORKSC060ERO 3/24/2026 174.90 THE HOME DEPOT SMALL TOOLS PUBLIC WORKSCOROERO 3/29/2026 92.26 THE HOME DEPOT SMALL TOOLS PURLIC WORKS HMEILAK 3/27/2026 327.83 MADDIE’S BLUE ROSE MEALS: PUBLIC WORKS PURLIC WORKSHMEILAK 3/30/2026 1,019.86 PEBRLY REACH RUILDINO SUPPLY SUPPLIES:PURLIC WORKS PUBLIC WORKSHMEILAK 4/2/2026 RS.26 REPLACEMENTPARTS.COM SUPPLIES:PURLICWORKS PURLICWORKSHMEILAK 4/8/2026 6.02 CHET’S HARDWARE EQUIPMENT REPAIRS PURLIC WORKSHMEILAK 4/8/202R 1,009.14 PERRLT REACH RUILDIND SUPPLY SUPPLIES:PURLIC WORKS PURLIC WORKSHNIEILAK 4/10/2026 11.RS USPS POSTAGE PURLIC WORKSHMEILAK 4/13/2026 120,49 DICKIES UNIEURMS: PURLIC WORKS PUBLIC SVDRKSHMEILAK 4/13/2026 39.67 CHET’S HARDWARE SUPPLIES: PUBLIC WORKS PURLIC SVORKSM. DAILEY 3/17/2026 (6.94) THE HOME DEPOT OPERATING COSTS: IT ADMINM. DAILEY 3/30/2026 34.99 SYNDLODY OPERATING COSTS. IT ADMINM. DAILEY 3/30/2026 61.00 STARLINK OPERATINO COSTS: IT ADMINM. DAILEY 3/30/2026 61.90 EXCLAIMER EARNRDROUDH OPERATINO COSTS: IT ADMINM. DAILEY 3/31/2026 62.00 DETIOAN.COM OPERATING COSTS: IT ADMINM. DAILEY 4/2/2026 62.96 CTRERLINK OPERATING COSTS: IT ADMINNI. DAILEY 4/2/2026 226.00 DOMDTZ OPERATING COSTS: IT ADMINlvi. DAILEY 4/2/2028 1,760,72 DELL OPERATINO COSTS: IT ADMINM, DAILEY 4/2/2026 252.00 THE SHREDDING PLACE OPERATING COSTS: IT ADMINM. DAILEY 4/3/2026 446.00 INTRUSIONOPS LLC OPERATING COSTS: IT ADMINM. DAILEY 4/7/2026 4.64 SYNOLODY OPERATING COSTS: IT ADMINM. DAILEY 4/10/2026 161.36 MICROSOET OPERATING COSTS: IT ADMIN vi. DAILEY 4/15/2026 25.00 CL000ELARE OPERATING COSTS: IT ADN1IN A. GONZALES 4/10/2026 47.00 CATALINA EXPRESS TRAINING/TRAVEL ADMIN D.E. HART 4/10/2026 11.99 DROPRUX SUBSCCRIPTION: IT ADMINO.E. HART 4/15/2026 15.00 QUICK E SIGN SURSCCRIPTION: IT ADMIN OW. HART 3/20/2026 357.50 CATALINA EXPRESS TRAVEL: CONTRACT SERVICES RECREATIONDIV. HART 3/20/2026 317.50 CATALINA EXPRESS TRAVEL. CONTRACT SERVICES RECREATIONDIV. HART 3/20/2026 357.50 CATALINA EXPRESS TRAVEL: CONTRACT SERVICES RECREATIONOW. HART 3/20/2026 203.23 VONS PRODRAM SUPPLIES RECREATIONOW. HART 3/24/2026 152.11 US ART SUPPLY SUPPLIES: DAT CAMP RECREATIOND.SV. HART 3/27/2026 6174 VONS SUPPLIES: SENIOR PROORAM RECREATIDNOW. HART 3/30/2026 120.00 STARLINK SUBSCRIPTION: IT RECREATIOND.SV HART 4/1/2026 455.52 R&H PHOTO PROGRAM SUPPLIES RECREATIOND.SV. HART 4/2/2026 201.68 SWEETWATER SOUND PROGRAM SUPPLIES RECREATIOND.SV. HART 4/3/2026 376.00 CATALINA ISLAND EERRY TRAVEL: CONTRACT SERVICES RECREATIOND.SV. HART 4/3/2026 262.00 CATALINA EXPRESS TRAVEL: CONTRACT SERVICES RECREATIONOW. HART 4/3/2026 166.00 CATALINA EXPRESS TRAVEL: CONTRACT SERVICES RECREATIOND.W HART 4/3/2026 94.00 CATALINA EXPRESS TRAVEL: CONTRACT SERVICES RECREATIOND.SV. HART 4/6/2026 66.96 CHET’S HARDWARE MAINTENANCE DR PREMISES RECREATIONOW. HART 4/7/2026 104.63 CROWN ASVARDS PROORAM SUPPLIES RECREATION

0.59. HART 4/14/202S 2.61 CHET’S HARDWARE PROGRAM SUPPLIES RECREATIONOW. HART 4/15/2026 2S2.12 CROWN AWARDS PROGRAM SUPPLIES RECREATION

CITY OF AVALON
US BANK CREDIT CARD CHARGES PAID MAY 1,2026
lune 2, 2026
$ 36,31140 CHECER 41910
LASTNAME POSTDATE AMTUSD VENDOR DE SC B IPTID N DEPARTMENTMAISTROS 4/3/2026 2,561.99 CYRERLINK OPERATING COSTS: IT AOMINMEFFERT 3/23/2026 16.91 AMAZON SUPPLIES: FIRE FIREMEFFERT 3/24/2026 52.16 HIRSCH PIPER SUPPLY SMALL TOOLS FIRE MEFFERT 3/25/2026 (1691) AMAZON SUPPLIES: FIRE FIREMEFFERT 4/0/2026 31190 CATALINA CANYON INN TRAINING/TRAVEL FIRE RAKER 4/6/2026 304.30 ZOOM.COM SUBSCRIPTION: IT FINANCEFRANCIS 3/17/2026 2RR 65 VISTAPRINT OFFICE SUPPLIES ADMINFRANCIS 3/17/2026 SR 00 CMPA TRAINING/TRAVEL ADMIN FRANCIS 3/19/2026 10250 TRAFFIC SIGN CORP SPPLIES CODE ENFORCEMENT ADMINFRANCIS 3/23/2026 ISR.32 EMRASSY SUITES TRAINING/TRAVEL ADMIN FRANCIS 3/26/2026 3R5.7R VISTAPRINT OFFICE SUPPLIES ADMINFRANCIS 4/14/2026 1,049.93 ULINE EARTH DAY TRASH SUPPLIES ADMIN ALEORIA 3/17/2026 ZSO.R0 STARLINK SURSCRIPTION IT FIRE
ALEORIA 3/19/2026 104.R0 AVAEON PASS OFFICE SUPPLIES FIREALEORIA 3/24/2026 13.97 LYPT TRAINING/TRAVEL FIREALEORIA 3/24/2026 39.99 ZDCALO TRAINING/TRAVEL FIREALEORIA 3/24/2026 32.55 MARCHE TRAININD/TRAS’EL FIREALEORIA 3/24/2026 21940 E-Z UP SUPPLIES: FIRE FIREALEORIA T/2S/2R26 13.94 LTFT TRAINING/TRAVEL FIREALEGRIA 3/25/2026 13.42 LTFT TRAINING/TRAVEL FIREALEGRIA 3/25/2026 0.96 LYFE TRAINING/TRAVEL FIREALEGRIA 3/26/2026 S.R0 LYFE TRAINING/TRAVEL FIREALEGEIA 3/26/2026 27.63 MAVERICK HELICOPTERS FREIGHT FIREALEORIA 3/26/2026 46.00 RIDE YELLOW TORRANCE TRAINING/TRAVEL FIREALEORIA 3/27/2026 6997 LRFT TRAINING/TRAVEL FIREALFORIA 3/27/2026 46.59 FORTUNE COOKIES STARRUCKS TRAINING/TRAVEL FIRE ALEGRIA 3/27/2026 12.20 STARRUCKS TRAINING/TRAVEL FIREALEORIA 3/30/2026 13.91 LYFT TRAINING/TRAVEL FIREALFORIA 4/2/2026 94.00 CATALINA EXPRESS TRAINING/TRAVEL FIREALEORIA 4/2/2026 90.74 UMR GROUP SAFETY SUPPLIES FIREALEORIA 4/6/2026 94.00 CATALINA EFRESS TRAINING/TRAVEL FIREALEORIA 4/6/2026 33.65 VUNS TRAINING/TRAVEL FIRE ALEORIA 4/0/2026 5.00 CATALINA EPRESS TRAINING/TRAVEL FIREALEORIA 4/0/2026 5.00 CATALINA RFRRSS TRAINING/TRAVEL FIRE ALEORIA 4/8/2026 126S CATALINA EPRESS TRAINING/TRAVEL FIREALEORIA 4/R/2026 9805 GRILLPARTS.COM MAINTENANCE OR FREMISES FIREALEGRIA 4/9/2026 61 02 LDRSTER TRAP TRAINING/TRAVEL FIREALEGRIA 4/13/2026 1099 LYFT TRAINING/TRAVEL FIRE ROGELIO H. 3/10/2026 67 El CHET’S HARDWARE SUPPLIES: PUBLIC WORKS PUREIC WORKSROGRLIO H 3/18/2026 4408 CHET’S HARDWARE SUPPLIES’ PURLIC WORKS PUBLIC WORKSROGELIO H. 3/18/2028 7905 CHET’S HARDWARE SUPPLIES: PURLIC WORKS PURLIC WORKSROOELIO H. T/IR/2R2R 177.43 CHET’S HARDWARE SUPPLIES’ PUBLIC WORKS PUBLIC WORKSROGELIO H. 3/19/2026 9.91 CHET’S HARDWARE SUPPLIES: PUBLIC WORKS PUBLIC SVORKSBDOELIO H. 3/20/2026 39.20 CHEI’E HARDWARE SUPPLIES: PUBLIC WORKS PUBLIC WORKSBDGELIO H. 3/23/2026 10830 CHEI’S HARDWARE SUPPLIES: FUBLIC WORKS PUBLIC WORKS BOGLLIO H. 3/2S/202E 63.91 CHESS HARDWARE SMALL TOOLS PUBLIC WORKSBOGLLIO H. 3/25/2026 122.77 CHESS HARDWARE SUPPLIES: PUBLIC WORKS PUBLIC WORKSBOOELIO H. 3/25/2026 8.81 CHET’S HARDWARE SUPPLIER: PUBLIC WORKS PUBLIC WORKSROGELIO H. 3/2S/202E 22.67 CHET’S HARDWARE SUPPLIES: PUBLIC WORKS PURLIC WORKSBOOELIO H. 3/26/2026 170.RR CHET’S HARDWARE SUPPLIES: PUBLIC WORKS PUBLIC WORKSBDGLLIO H. 3/30/2026 161.63 PEBBLY BEACH BUILDING SUPPLY SUPPLIER: PUBLIC WORKS PUBLIC WORKSROGELIO H. 4/1/2026 217.82 PEBBLY BEACH BUILDING SUPPLY SUPPLIES: PUBLIC WORKS PUBLIC WORKSBDGELIO H. 4/3/2026 19.27 CHESS HARDWARE EOUIPMENT REPAIRS PUBLIC WORKSROGELIO H. 4/3/2026 1,244.44 PEBBLY BEACH BUILDING SUPPLY SUPPLIES: PUBLIC WORKS PUBLIC WORKSRDGELID H. 4/6/2026 60.61 THE HOME DEPOT SUPPLIES: PUBLIC WORKS PUBLIC WORKSROGELID H. 4/9/2026 80.41 CHKY’S HARDWARE SUPPLIER: PUBLIC WORKS PUBLIC WORKSRDGELIO H. 4/9/2026 117.89 PEBBLY BEACH RUILDING SUPPLY SUPPLIES: PUBLIC WORKS PUBLIC WORKSRDGELIU H. 4/10/2026 207.23 CHEY’S HARDWARE SUPPLIES: PUBLIC WORKS PURLIC SVORKSRDGELIU H. 4/13/2026 6755 CHET’S HARDWARE SUPPLIES- PUBLIC WORKS PURLIC WORKS RDGELIU H. 4/13/2026 44.09 CHEER HARDWARE SUPPLIES: PUBLIC WORKS PSBLIC WORKSRUGELIU H. 4/13/2026 32.20 PEBBLY BEACH BUILDING SUPPLY SUPPLIES: PUBLIC WORKS PUBLIC WORKS PaRe 2 of 2

CITY OF AVALON

WARRANT DISBURSEMENTS
May 11,2026
CHECK DATENUMBER ISSUED AMOUNT NAME DESCRIPTION5079 5/11/2026 146477.31 JORDAHL CONSTRUCTION 206 E WH111LEY RETAINING WALL $ 146,477.31

CITY OF AVALON

WARRANT DISBURSEMENTS
May 12, 2026

CHECK DATE

NUMBER ISSUED AMOUNT NAME DESCRIPTION
41981 05/11/2026 220,063.47 JORDAHL CONSTRUCTION41982 05/12/2026 1,979.67 AAA OIL, INC FUEL ALL DEPTS 41983 05/12/2026 45,692.00 AITUATIC BIOASSAY 8, CONSULTING SERVICE: WWTP41984 05/12/2026 2,438.25 AVALON MOORING & DIVING SERVICE: HARBOR 41985 05/12/2026 435.57 COOK, AMANDA RETIREE INS: 05/202641986 05/12/2026 7,399.74 DELTA DENTAL DENTAL: 05/202641987 05/12/2026 50.00 DTSC REPORTING: HAZMAT 41988 05/12/2026 - FIDELITY SECURITY LIFE INSURANCE VOID: REISSUE 41989 05/12/2026 2,293.02 FIDELITY SECURITY LIFE INSURANCE VOID: REISSUE41989 05/22/2026 (2,293.02) FIDELITY SECURITY LIFE INSURANCE VOID: REISSUE41990 05/12/2026 12,574.20 JILK HEAVY CONSTRUCTION, INC. CIP: PIER41991 05/12/2026 798.03 MINUTO, FRANK RETIREE INS: 05/2026 41992 05/12/2026 754.61 MINUTO, PHILIP RETIREE INS: 05/2026 41993 05/12/2026 2,300.40 POINDEXTER, JAMES RETIREE INS: 01-05/202641994 05/12/2026 9,357.91 SIRIA’S CLEANING SERVICE 1ST HALF: 05/2026 41995 05/12/2026 565.63 SOUTH COAST AQMD PERMIT: WWTP41906 05/12/2026 170.94 SOUTH COAST AOMD PERMIT: WWTP 41997 05/12/2026 1,312.43 STANDARD INSURANCE COMPANY LIFE INS. 05/202641998 05/12/2026 6,604.88 CORPORATE PAYMENT SYSTEMS SEE ATTACHED DETAIL $ 312,497.73

CITY OF AVALON
US BANK CREDIT CARD CHARGES PAID MAY 12, 2026
June 2,2026
$ R,E04 RB CHECKR 41R9R

LAST NAME POSTDATE AMTURD VENDOR DESCRIPTION DEPARTMENT CAMPBELL 4/13/2026 14.66 CANVA SUBSCRIPTION: IT ADMINSLHMIDT J/23/202R R5.S0 CATALINA EXPRESS TRAINING A TRAVEL HARBORSCHMIDT 3/24/2026 250.00 CATALINA PEST CONTROL MAINTENANCE OF PREMISES HARBORSCHMIDT 3/30/2026 RS.SR CATALINA EXPRESS TRAININO & TRAVEL HARRORSCHMIDT 3/3R/202R RS.R7 STAPLES OPPICE SUPPLIES HAREORSCHMIDT 3/3R/202R 455.36 WEST MARINE EOUIPMENT HARBORSCHMIDT 3/31/2026 12R.R0 DEWET PEST CONTROL MAINTENANCE OF PREMISES HARBORSCHMIDT 3/31/202R 150.00 CATALINA PEST CONTROL MAINTENANCE OF PREMISES HARRORSCHMIDT 4/2/2026 47.40 DAVIS INSTRUMENTS SUBSCRIPTION: IT HARBORSCHMIDT 4/1/2026 42.75 CATALINA EXPRESS TRAININO A TRAVEL HARRORSCHMIDT 4/3/202R 42.75 CATALINA EXPRESS TRAININO & TRAVEL HARBORSCHMIDT 4/3/2026 62.59 TOPSIDE MEALS: HARROR MEETINO HARBOR SCHMIDT 4/6/2026 85.50 CATALINA EXPRESS TRAININO A TRAVEL HARBORSCHMIDT 4/R/202R 523.37 DATATELCOMMUNICATIONS SUBSCRIPTION: IT HARBORSCHMIDT 4/10/2026 1,600.00 VESSELASSIST FLOAT MAINTENANCE HARBORSCHMIDT 4/13/202E 16.00 SENDNUR SUBSCRIPTION: IT HARBORSANCHEZ 3/19/2026 94.00 CATALINA EXPRESS TRAINING & TRAVEL HARBORSANCHEZ 3/19/2026 84.00 CATALINA EXPRESS TRAINING & TRAVEL HARRORSANCHEZ 3/19/2026 1,129.50 EXPEDIA TRAINING A TRAVEL HARBORSANCHEZ 3/23/2026 1,129.10 EXPEDIA TRAINING & TRAVEL HARBORSANCHEZ 3/24/2026 94.00 CATALINA EXPRESS TRAININD & TRAVEL HARBORSANCHEZ 3/27/2026 150.00 CATALINA ISLAND MEDICAL TRAININD & TRAVEL HARBOR Pa6e I of 1

CITY OF AVALON

WARRANT DISBURSEMENTS
May 19, 2026

CHECK DATE

NUMBER ISSUED AMOUNT NAME DESCRIPTION
41999 05/19/2026 8,656.52 RAIN FOR RENT SUPPLIES: WWTP
$ 8,656.52

$ 158,292.64

CITY OF AVALON

WARRANT DISBURSEMENTS
May 26, 2026

CHECK DATE

NUMBER ISSUED AMOUNT NAME DESCRIPTION
99001 05/26/2026 3,105.00 YOUR FRONT DOOR ENTRY SYSTEMS INC SERVICE: CIP 20500799002 05/26/2026 3,822.46 A-i FENCE COMPANY SUPPLIES: CIP 20500799004 05/26/2026 3,215.46 ACTION SALES & METAL CO. SUPPLIES:PUBLIC WORKS 99005 05/26/2026 - AMAZON CAPITAL SERVICES, INC. VOID: MULTI-STUB CHECK 99006 05/26/2026 6,671.35 AMAZON CAPITAL SERVICES, INC. SUPPLIES: ALL DEPTS99007 05/26/2026 2,025.00 AMERGENT TECHS, INC SERVICE: HARBOR 99009 05/26/2026 443.S0 AVALON FIRE FIGHTERS LOCAL 2295 UNIFORMS: FIRE99010 05/26/2026 73S.46 AVALON FREIGHT SERVICES LLC FREIGHT: ALL DEPTS99012 05/26/2026 205.90 BOUND TREE MEDICAL SUPPLIES: FIRE99013 05/26/2026 3,974.67 CART MART, INC. SUPPLIES: GARAGE99014 05/26/2026 - CATALINA BEVERAGE CO VOID: MULTI-STUB CHECK99015 05/26/2026 9,159.63 CATALINA BEVERAGE CO FUEL: ALL DEPTS99016 05/26/2026 3,571.S7 CATALINA BROADBAND SOLUTIONS SERVICE: ALL DEPTS99017 05/26/2026 7,200.00 CATALINA FALCONRY, LLC CONTRACT SVCS:FALCON99018 05/26/2026 10,000.00 CATALINA ISLAND HUMANE SOCIETY FY26 SPAY/NEUTER PROGRAM99019 05/26/2026 774.00 CATALINA ISLANDER ADVERTI5ING:ALL DEPARTMENTS99020 05/26/2026 8,334.90 CIVICPLUS, LLC SERVICE: RECREATION 99021 05/26/2026 5,816.75 COASTLINE EQUIPMENT EQUIPMENT:PUBLIC WORKS99023 QS/26/2026 4,851.97 CORE & MAIN SUPPLIES:PUBLIC WORKS99024 OS/26/2026 8S9.04 COUNTY OF LA INTERNAL SERVICES DEPT SERVICE: IT 9902S OS/26/2IJ26 638.22 COYLE REPRODUCTIONS, INC SUPPLIES:PUBLIC WORKS 99027 OS/26/2026 1,124.17 DION & SONS MARINE FUELS INC FUEL: ALL DEPTS99029 QS/26/2026 630.00 EAGLE PROTECTION SERVICE, INC. FUEL: ALL DEPTS 99032 05/26/2026 450.00 ANGELA TORRES PHILIPS SERVICE: RECREATION99033 05/26/2026 S67.71 GEMPLERS INC. UNIFORMS:PUBLIC WOR99034 05/26/2026 2,043.62 GEOFF KING PLUMBING SERVICE:PUBLIC WORKS99035 05/26/2026 627.72 GLOBAL EQUIPMENT COMPANY SUPPLIES:PUBLIC WORKS99036 05/26/2026 1,446.78 GRAINGER SUPPLIES:PUBLIC WORKS99037 D5/26/2026 811.73 HAAKER SUPPLIES:PUBLIC WORKS99038 05/26/2026 41,644.63 HARRY’S MARINE SERVICE, LLC SUPPLIES: HARBOR99039 05/26/2026 2,367.97 INDUSTRIAL METAL SUPPLY COMPANY SUPPLIES:PUBLIC WORKS99040 05/26/2026 12,574.20 JILK HEAVY CONSTRUCTION, INC. SERVICE:CIP 180049 99044 05/26/2026 4.06 LAWSON PRODUCTS SUPPLIES: GARAGE99045 05/26/2026 1,94S.91 LINDE GAS & EQUIPMENT INC. SUPPLIES: WELDING99046 OS/26/2026 418.26 MATTHEWS INTERNATIONAL CORPORATION SUPPLIES: CEMETERY 9904? 05/26/2026 97.76 ISLAND EXPRESS HELICOPTERS INC. FREIGHT: GARAGE 99048 05/26/2026 2,778.06 MCMASTER-CARR SUPPLIES:PUBLIC WORKS99051 05/26/2026 200.00 NETMOORING SERVICE: HARBOR99052 OS/26/2026 863.35 NIELSEN BEAUMONT MARINE INC. RENT: 04/2026990S3 05/26/2026 1,016.00 ORIGINAL ANTONIO’S PIZZERIA SENIOR MEALS: 01-04 2026990SS 05/26/2026 695.S4 QUADIENT LEASING USA, INC. POSTAGE METER LEASE99056 OS/26/2026 2,134.00 QUADIENT FINANCE USA, INC. POSTAGE METER REFIL99057 OS/26/2026 348.80 QUILL CORP SUPPLIES:ALL DEPTS99062 05/26/2026 140.40 STERICYCLE, INC SERVICE: FIRE99063 05/26/2026 630.00 VERONICA BRAVO SENIOR MEALS:02-03 202699064 OS/26/2026 1,851.99 ULINE, INC. SUPPLIES: HARBOR99065 OS/26/2026 96.00 UNDERGROUND SERVICE ALERT/SC SERVICE. PUBLIC WORKS 99067 05/26/2026 765.36 XEROX BUSINESS SOLUTIONS COPIER LEASE: ADMIN99068 OS/26/2026 4,613.74 XYLEM DEWATERING SOLUTIONS, INC SUPPLIES- PUBLIC WORKS

CITY OF AVALON

WARRANT DISBURSEMENTS
May 29, 2026

NAME DESCRIPTION

CHECK DATE

NUMBER ISSUED AMOUNT
99069 05/27/2026 2,751.62 AAA OIL, INC FUEL: ALL DEPTS99070 05/27/2026 14640 AIR SOURCE INDUSTRIES SUPPLIES: FIRE99071 05/27/2026 35276 CHRISP,’ ALEGRIA REIMB:TRAINING/TRAVEL 99072 05/27/2026 4,599.91 AMAZON CAPITAL SERVICES, INC. SUPPLIES: ALL DEPTS99073 05/27/2026 1,000.00 ANGELUS BLOCK CO., INC. SUPPLIES:PUBLIC WORKS99074 09/27/2026 1,516.43 AT & T COMMUNICATIONS: ALL99075 05/27/2026 193,05735 CR&R INCORPORATED CONTRACT SVCS:04/202699076 05/27/2026 1,778.60 AVALON FREIGHT SERVICES, LLC FREIGHT: ALL DEPTS99077 05/27/2026 6,257.97 AVALON MOORING & DIVING SERVICE: HARBOR99078 05/27/2026 17,084.48 AVALON SEAFOOD RENT RECONCILIATION: 202599079 05/27/2026 124.59 BASTIDA, STEPHANIE REIMB:TRAINING/TRAVEL99080 05/27/2026 6,606.89 BENDPAK, INC. EOUIPMENT: GARAGE99081 OS/27/2026 44,976.60 BEST, BEST & KRIEGER, LLP LEGAL FEES:04/2026 99082 05/27/2026 300.90 BOUND TREE MEDICAL SUPPLIES: FIRE99083 05/27/2026 704.00 CAFE METROPOLE SENIOR MEALS: 01-03 202699084 05/27/2026 701.03 CARSTARPHEN, ORNE RETIREE INS: 05/202699085 05/27/2026 96.91 CART MART, INC. SUPPLIES: GARAGE99086 05/27/2026 258.85 CASSIDY, SHANA RENT RECONCILIATION: 202599087 05/27/2026 372.83 CATALINA ATM RENT RECONCILIATION: 202599088 05/27/2026 3,745.32 CATALINA BEVERAGE CO SUPPLIES: ALL DEPTS99089 05/27/2026 137,500.00 CATALINA CHAMBER OF COMMERCE TOT: 06/202699090 05/27/2026 77,847.00 CATALINA EXPRESS SUBSIDY: 04/202699091 05/27/2026 7,500.00 CATALINA FALCONRY, LLC CONTRACT SVCS: FALCONRY99092 05/27/2026 18,793.00 CATALINA ISLAND COMPANY RENT: 05/202699093 05/27/2026 631.00 CATALINA ISLAND MEDICAL CENTER EMPLOYEE SCREENING99094 05/27/2026 9,423.12 CATALINA ISLAND VACATIONS RENTALS LODGING: PUBLIC WOR99095 05/27/2026 84.00 CATALINA ISLANDER ADVERTISING: ALL99096 05/27/2026 2,668.93 COW GOVERNMENT SUPPLIES: IT99097 05/27/2026 232.30 CICCS/EAP SERVICE: ADMIN 99098 05/27/2026 60,343.29 CIRCUIT TRANSIT, INC. CONTRACT SVCS:04/202699099 05/27/2026 176,526.20 CO. OF LOS ANGELES SHERIFF’S DEPT. RESIDENT DPTY:04/202699100 05/27/2026 3,621.37 DAPEER, ROSENBLIT & LITVAK,LLP SERVICE: VEHICLES99101 05/27/2026 842.00 DEWEY PEST CONTROL SERVICE: ALL DEPTS99102 05/27/2026 68,362.68 EDISON UTILITIES: ALL DEPTS99103 05/27/2026 72.31 EDISON UTILITIES: ALL DEPTS99104 05/27/2026 24,083.33 AVALON SHDREBOAT SERVICE CORP CONTRACT SVCS:D6/202799105 05/27/2026 - FIDELITY SECURITY LIFE INSURANCE VOID: MULTI-STUB CHECK99106 05/27/2026 2,293.02 FIDELITY SECURITY LIFE INSURANCE VISION:04/202699107 OS/27/2026 3,5S4.91 PLAYCORE WISCONSIN, INC. SUPPLIES:RECREATION99108 05/27/2026 1,919.48 GLOBAL EQUIPMENT COMPANY SUPPLIES:PUBLIC WORKS99109 OS/27/2026 577.49 GONZALES, ALIANA REIMB:TRAINING/TRAVEL99110 05/27/2026 1,825.36 GRAINGER SUPPLIES:PUBLIC WORKS99111 05/27/2026 358.26 HAAKER SUPPLIES:PUBLIC WORKS99112 05/27/2026 1,587.02 HOE COREN & CONE SERVICE: FINANCE99113 05/27/2026 1,684.63 HEALTH NET REFUND: AMBULANCE99114 05/27/2026 14,000.00 HUNGREE LLC SB1383 GRANT99115 OS/27/2026 24,150.00 INTERNATIONAL CONSULTING SERVICES SERVICE: CIP 18000599116 05/27/2026 3,675.00 INTERNATIONAL CONSULTING SERVICES SERVICE: CIP 20501499117 05/27/2026 177.48 ISLAND FIRE EXTINGUISHERS, INC. SERVICE: HARBOR99118 05/27/2026 24,814.00 JORDAHL CONSTRUCTION SERVICE:PUBLIC WORKS99119 05/27/2026 24,018.12 L.N. CURTIS & SONS SUPPLIES: FIRE99120 OS/27/2026 343.28 LAVELLE, LISA REIMB:TRAINING/TRAVEL99121 05/27/2026 769.67 LINDE GAS & EQUIPMENT INC. SUPPLIES:WELDING99122 OS/27/2026 777.99 MCDONALD, AUDRA RETIREE INS:06/202699123 05/27/2026 1,531.73 MCMASTER-CARR SUPPLIES:PURLIC WORKS99124 05/27/2026 344.10 MM INTERNET, INC. SERVICE: IT99125 OS/27/2026 709.10 MONTANO, RAFAEL REIMB:TRAINING/TRAVEL99126 05/27/2026 702.30 NAPA AUTO PARTS SUPPLIES: GARAGE99127 05/27/2026 5,000.00 NAVIGATORS INSURANCE COMPANY DEDUCTIBLE REIMBURSEMENT99128 05/27/2026 426.30 PEGUERO, ANGEL REIMB:TRAINING/TRAVEL99129 05/27/2026 205,361.25 PERC WATER CONTRACT SVCS:D5/202699130 05/27/2026 441.92 PONCE, MICHAEL REIMB:TRAINING/TRAVEL99131 05/27/2026 950.52 QUILL CORP SUPPLIES:ALL DEPTS99132 05/27/2026 319.78 RICOH USA, INC. COPIER LEASE: PLANNINNG99133 05/27/2026 20,286.84 SAGECREST PLANNING & ENVIRONMENTAL CONTRACT SVCS: PLANNING99134 OS/27/2026 180.00 SAND TRAP SENIOR MEALS: 04/202699135 05/27/2026 33,671.91 SILCO ENTERPRISES LLC ED VEHICLE REPLACEMENT

$ 1,605,389.06

CITY OF AVALON

WARRANT DISBURSEMENTS
May 29, 2026

CHECK DATE

NUMBER ISSUED AMOUNT NAME DESCRIPTION
99136 15/27/2026 121.00 SIRIA’S CLEANING SERVICE SERVICE:RECREATION99136 05/27/2026 9,357.91 SIRIA’S CLEANING SERVICE 2ND HALF: 05/202699137 05/27/2026 303,522.05 SLATER WATERPROOFING, INC. SERVICE: CIP 18000599138 05/27/2026 172.49 SOUTH COAST AOMD PERMIT FEES:WWTP99139 05/27/2026 72.94 STATE CONTROLLER’S OFFICE FEES: FINANCE99140 05/27/2026 4,719.58 SUPERION, LLC SOFTWARE LEASE: FINANCE99141 05/27/2026 2,304.77 THE BEACH STAND RENT RECONCILIATION: 202599142 05/27/2026 5,000.00 TOWNSEND PUBLIC AFFAIRS, INC CONTRACT SVCS: ADMIN99143 05/27/2026 3,968.56 TOM MALLOY CORPORATION SUPPLIES:PUBLIC WORKS99144 OS/27/2026 18,750.00 VEGA, EDMUNDO CONTRACT SVCS:OS/202699145 OS/27/2026 1,467.82 VERIZON WIRELESS COMMUNICATIONS: ALL99146 OS/27/2026 757.02 WALTERS WHOLESALE ELECTRIC CO SUPPLIES:PUBLIC WORKS99147 OS/27/2026 2,019.49 WEEKS, YOSHI RENT RECONCILIATION: 202599148 OS/27/2026 1,740.00 WITTMAN ENTERPRISES, LLC SERVICE: FINANCE

CITY OF AVALON

WARRANT DISBURSEMENTS
May 19, 2026

CHECK DATE

NUMBER ISSUED AMOUNT NAME DESCRIPTION
99149 05/29/2026 364.00 MAESE, CATALINA SERVICE: RECREATION99150 05/29/2026 1,200.00 SOUTHWEST MARINE RESOURCE, INC. SERVICE: HARBOR $ 1,564.00

CITY OF AVALON CITY COUNCIL
MEETING DATE: June 16, 2026 AGENDA ITEM: ________ ORIGINATING DEP: Finance CITY MANAGER: YJL( PREPARED BY: Matthew Baker, Finance Director
SUBJECT: Gann Appropriations Limit for Fiscal Year 2026-2027 RECOMMENDED ACTION(S): Adopt the resolution approving the Annual Gann AppropriationsLimit calculation for Fiscal Year (FY) 2026-2027.

REPORT SUMMARY:

The City is required to review and adopt a resolution approving the annual appropriations limit to ensure the City is not over taxing its payers. The proposed budget for FY 2026-2027 has been reviewed and the tax proceeds of the General Fund are within the limit.

Article XIIIB of the California Constitution as enacted by Proposition 4, the Gann Initiative of 1979, mandates a limit on the amount of proceeds from taxes that cities and other government agencies within California can receive and spend each fiscal year. The intent of this law is to limit government spending by putting a cap on the total tax proceeds that can be appropriated each year. State legislation requires the City to annually adopt a spending limit for each fiscal year. This limit can be re-established by a recorded vote of the Council throughout the fiscal year if deemed necessary. The calculation factors can only be revised annually. Any modification orrecalculation for prior years requires a 60 day public review prior to adoption.

The original legislation, Article XIIIB was further modified by Proposition 111 and SB88 as approved by California voters in June of 1990. Proposition 111 changed the base yearcalculation and allows cities more flexibility in selection certain inflation and population factors to calculate the Gann limit. The limit varies for each agency and can change each year. When a city’s proceeds of taxes (less statutory exclusions) exceeds the legal limit, excess tax revenue must be returned to the State or citizens via a process of refunds, rebates or other means thatmay be determined. Excess revenues in a year may be carried over for one year provided thatit is below its appropriations limit in the next succeeding year by at least as much.

The City is currently under the limit by 1 3.58% for FY 2026-2027. As a result, the appropriations limit does present a restraint on the current year or near-future tax revenues. If new taxes were proposed for the General Fund, a calculation would need to be completed to determine if the appropriations associated with the new taxes exceeded the appropriation limit. State law includes a provision for the voters to approve an override of the calculated appropriations limit for a period not to exceed four years.

In response to increasing difficulties with the restrictions of Proposition 4 and to increase accountability of local government in adopting limits, the voters in June 1990 adopted Proposition 111.

The calculation is based on the amount of tax proceeds that were authorized to be spent in FYi 986-87, including modifications for inflationary and population changes in each subsequent years. The attached schedules provide detailed information on the City’s expenditure limitcalculation. The calculation indicates the FY26-27 Budget is $13,802,485 below the spending limit of $15,971,420.

As required in Article XlllB, the City Council must authorize both inflation and population factorsfor calculating the spending limitation amount. The available options are:

1. Inflation Factors
a. California per capita income
b. Growth in the nonresidential assessed valuation due to new construction within the City.

2. Population Factors:
a. City population growth
b. County population growth
Staff recommends the combination of factors that result in the City’s ability to retain the greatest flexibility under the spending limitation. The two factors that accomplish this objective for the FY 2026-2027 limit are the California per capita income and the City population growth. By selecting the recommended combination of factors, the City reserves the highest level of management discretion for future appropriations.

GOAL ALIGNMENT: Required Reporting
FISCAL IMPACTS: There is no fiscal impact associated with this action.

CONSEQUENCES OF NOT FOLLOWING RECOMMENDED ACTION: The City would be outof compliance with State law by not approving the factors and adopting the Appropriations Limit for FY2026-2027.

FOLLOW UP ACTION: File certified copy of adopted resolution.

ADVERTISING, NOTICE AND PUBLIC CONTACT: This item was properly listed on the posted agenda pursuant to the Brown Act.

ATTACHMENTS:

Appropriations Limit Calculation; Historical Expenditure Limit; Resolutions RESOLUTION NO.

A RESOLUTION OF THE CITY OF AVALON ESTABLISHING
AN APPROPRIATIONS LIMIT FOR FISCAL YEAR 2026/2027

PURSUANT TO ARTICLE XIII B OF THE

CALIFORNIA CONSTITUTION
WHEREAS, the Gann Initiative or Proposition 4, also known as Article XIIB of the California State Constitution provides that the total annual appropriations subject to limitation of each governmental entity, including the City of Avalon, shall not exceed the appropriation limit of such governmental entity for the prior year, subject to adjustments for changes in the cost of living or personal income and populations. except as provided in Article XIII B and implementing state statutesand WHEREAS, pursuant to Article XIII B and California Government Code §7900 ci seq.. the City of Avalon is required to set its appropriation limit for each fiscal year: and WHEREAS. the City Manager and the Director of Finance have determined the appropriation and, pursuant to California Government Code §7910, have made available the public documentation used in the determination of said appropriation limit for a period of not less than fifteen days Prior to adoption of this Resolution: and
WHEREAS. Proposition 111, as approved by the voters of the State of California requires a recorded vote of the City Council regarding the annual adjustment factor selected by the City each year:

NOW, THEREFORE, the City Council of the City of Avalon declares, finds and resolves as follows:

Section 1. That the following growth factors for setting of the appropriations limit are selected: (1) increase in the assessed valuation of Per Capita Personal Income increase of 4.95% and (2)increase in the population of the Avalon of -0.40%.

Section 2. That the appropriation limit for Fiscal Year 2026/2027 shall be and is hereby set in the amount of $15,971,420.

PASSED, APPROVED AND ADOPTED this 16th day of June 2026.

Ayes:Noes:

Abstain:Absent:

Ann H. Marshall, Mayor
ATTEST:Gabrielle Morones. City Clerk
City of Ava Ion
Appropriation Limit FY2026/27

APPROPRIATIONS SCHEDULE
Appropriations Limit, Beginning of Year
Price Factor (% change in per capita personal income)
Per Department of Finance LettersPercent Change in AV in New Non-Residential Construction (HdL) Higher of the Price Factors Chosen
Population Factors:

LA County
Ava Ion
Higher Population Factor Chosen
Combined Factor (Price Factor x Higher Population Factor) Appropriations Limit, End of Year
FY 26-27
$ 15,279,240

1.0495

1.0048

1.0495

0.99360.9960

0.9960

1.0453
$ 15,971,420

CITY OF AVALON APPROPRIATIONS SUBJECT TO LIMITATION
A: PROCEEDS OF TAXES (See detail on Tax Proceeds Worksheets) B: EXCLUSIONS
C: APPROPRIATIONS SUBJECTTO LIMITATION
D: CURRENT YEAR LIMIT
E: OVER (UNDER) LIMIT
F: PERCENT. UNDER MAXIMUM LIMIT
FY 26-27
$ 15,802,485
$ (2,000,000)
13,802,485
15,971,420
$ (2,168,935)

13.58%
1 of 4
CITY OF AVALON TAX PROCEEDS FOR FISCAL YEAR 2026/27

TAX NON-TAX

REVENUE SOURCE PROCEEDS PROCEEDS TOTAL
TAX ES:

PROPERTY TAX 211,958 211,958RDA PASS THRU & RESIDUAL TAX 1,475,000 1,475,000 TRANSFER TAX 25,000 25,000SALES AND USE TAX 1,500,145 1,500,145SALES TAX-HOSPITAL 700,000 700,000SALES TAX - PSAF 50,000 50,000ADMISSION TAX 880,000 880,000 TRANSIENT OCCUPANCY TAX 5,175,000 5,175,000TRANSIENT TAX -VAC RENTALS 2,525,000 2,525,000 BUSINESS LICENSE TAX 100,000 100,000
MEASURE H TAX 2,000,000 2,000,000
FROM STATE:

MOTOR VEH FEES SB-1096 515,343 515,343
SUPP LAW ENF (COPS) 165,000 165,000
GASOLINE TAX 192,742 192,742
TDA ARTICLE 8 167,800 167,800TDA ARTICLE 3 5,000 5,000
OTHER GOVERNMENTS:

COMM. DEVELOPMENT (CDBG) - - PROP A INCENTIVE (COMM. SUB.) 800,000 800,000 PROP C INCENTIVE (JITNEY) 200,000 200,000
SUCCESSOR ADMIN ALLOWANCE 50,000 50,000
PROPOSITION C (LOCAL RETURN) 73,482 73,482PROPOSITION A (LOCAL RETURN) 88,588 88,588MEASURE R 55,111 55,111MEASURE M 62,459 62,459
FEMA/OES 2,000,000 2,000,000
5 CORNERS GRANT

PLANNING GRANT
SB 90 REIMBURSEMENT
GEMT - - LA COUNTY PARKS GRANT 100,000 100,000
FIRE GRANT 100,000 100,000
LOCALLY RAISED:

LICENSES AND PERMITS 390,500 390,500FRANCHISE FEES 160,000 160,000RENTS - HOUSING AUTHORITY - - FINES, FORFEITURES, PENALTIES 36,500 36,500 TRAFFIC SAFETY FINES 100,000 100,000
USER FEES:

AMBULANCE 500,000 500,000
RECREATION 71,000 71,000MISC SERVICE FEES 1,000 1,000
TRANSIT FARES 120,000 120,000
CEMETERY 20,000 20,000
RENTAL INCOME - - OTHER MISCELLANEOUS:

CONTRIBUTIONS-GF - - CONTRIBUTIONS-RYDELLCONTRIBUTIONS-PUTNAMCDBG LOAN PAYMENTS DONATIONS - - OTHER-MISC - - SUBTOTAL 15,437,086 5,179,542 20,616,628 PERCENTAGE OF TOTAL 74.88% 25.12% 100.00%INTEREST EARNINGS: 365,399 122,601 488,000 TOTAL GOVERNMENTAL FUNDS 15,802.485 5.302.143 21.104.628 2 of 4

CITY OF AVALON HISTORICAL EXPENDITURE LIMIT
ADJUST. TOTAL ADJUST. ANNUAL
ADJUST. FACTOR OPTION PERCENT. ADJUST. AMOUNT LIMIT
79/80 POPULATION CITY 1.05
79/80 INFLATIONARY CPI 1.10 0.15 138,807 1,046,04180/81 POPULATION CITY 1.0780/81 PER CAP INCOME PER CAPITA 1.12 0.20 207,116 1,253,15781/82 POPULATION CITY 1.0481/82 PER CAP INCOME PER CAPITA 1.09 0.13 162,284 1,415,441 82/83 POPULATION CITY 1.0382/83 INFLATIONARY CPI 1.07 0.10 144,941 1,560,38283/84 POPULATION CITY 1.0383/84 PER CAP INCOME PER CAPITA 1.02 0.05 77,239 1637,62184/85 POPULATION CITY 1.0584/85 INFLATIONARY CPI 1.05 0.10 169,494 1,807,11485/86 POPULATION CITY 1.0085/86 INFLATIONARY CPI 1.04 0.04 74,815 1,881,92986/87 POPULATION CITY 1.01 86/87 INFLATIONARY CPI 1.02 0.04 71,325 1,953,25487/88 POPULATION COUNTY 1.0287/88 INFLATIONARY PER CAPITA 1.03 0.05 106,452 2,059,70688/89 POPULATION CITY 1.0388/89 INFLATIONARY PER CAPITA 1.05 0.08 162,717 2,222,42389/90 POPULATION COUNTY 1.0189/90 INFLATIONARY PER CAPITA 1.05 0.06 142,013 2,364,43690/91 POPULATION COUNTY 1.0190/91 PER CAP INCOME PER CAPITA 1.04 0.06 133,118 2,497,554 91/92 POPULATION CITY 1.2191/92 INFLATIONARY PER CAPITA 1.04 0.26 660,603 3,158,15792/93 POPULATION COUNTY 1.0192/93 INFLATIONARY PER CAPITA 0.99 0.01 26,543 3,184,70093/94 POPULATION CITY 1.0193/94 INFLATIONARY PER CAPITA 1.03 0.04 118,029 3,302,72994/95 POPULATION CITY 1.0494/95 INFLATIONARY PER CAPITA 1.01 0.05 162,484 3,465,213 95/96 POPULATION CITY 1.0295/96 INFLATIONARY PER CAPITA 1.05 0.06 221,981 3,687,19496/97 POPULATION CITY 1.0596/97 INFLATIONARY PER CAPITA 1.05 0.10 364,003 4,051,19797/98 POPULATION COUNTY 1.0197/98 INFLATIONARY PER CAPITA 1.05 0.06 241,772 4,292,96998/99 POPULATION COUNTY 1.0198/99 INFLATIONARY PER CAPITA 1.04 0.06 240,307 4,533,27699/00 POPULATION COUNTY 1.0299/00 INFLATIONARY PER CAPITA 1.05 0.06 284,019 4,817,295 00/01 POPULATION COUNTY 1.0200/01 INFLATIONARY PER CAPITA 1.05 0.07 323,960 5,141,25501/02 POPULATION COUNTY 1.0201/02 INFLATIONARY PER CAPITA 1.08 0.10 494,065 5,635,32002/03 POPULATION COUNTY 1.0202/03 INFLATIONARY PER CAPITA 0.99 0.00 26,910 5,662,23003/04 POPULATION COUNTY 1.0203/04 INFLATIONARY PER CAPITA 1.02 0.04 226,962 5,889,19204/05 POPULATION COUNTY 1.0204/OS INFLATIONARY PER CAPITA 1.03 0.05 285,617 6,174,80905/06 POPULATION COUNTY 1.0205/06 INFLATIONARY PER CAPITA 1.05 0.07 422,289 6,597,09806/07 POPULATION COUNTY 1.0106/07 INFLATIONARY PER CAPITA 1.04 0.05 344,231 6,941,32907/08 POPULATION COUNTY 1.0107/08 INFLATIONARY PER CAPITA 1.04 0.06 393,784 7,335,11308/09 POPULATION COUNTY 1.0108/09 INFLATIONARY PER CAPITA 1.04 0.06 414,889 7,750,00209/10 POPULATION COUNTY 1.0109/10 INFLATIONARY PER CAPITA 1.01 0.02 132,308 7,882,310 10/11 POPULATION COUNTY 1.0110/11 INFLATIONARY PER CAPITA 1.01 0.02 132,979 7,606,15211/12 POPULATION COUNTY 1.0111/12 INFLATIONARY PER CAPITA 1.03 0.04 274,343 7,880,49512/13 POPULATION COUNTY 1.00 3o14

CITY OF AVALON HISTORICAL EXPENDITURE LIMIT
ADJUST. TOTAL ADJUST. ANNUAL
ADJUST. FACTOR OPTION PERCENT. ADJUST. AMOUNT LIMIT
12/13 INFLATIONARY PER CAPITA 1.04 D.04 328,170 8,208,66513/14 POPULATION COUNTY 1.01 13/14 INFLATIONARY PER CAPITA 1.05 0.06 479,823 8,688,488 14/15 POPULATION COUNTY 1.01
14/15 INFLATIONARY PER CAPITA 1.DD 0.01 47,631 8,736,11915/16 POPULATION COUNTY 1.D115/16 INFLATIONARY PER CAPITA 1.04 0.05 408,092 9,144,21116/17 POPULATION COUNTY 1.0116/17 INFLATIONARY PER CAPITA 1.05 0.06 572,944 9,717,15517/18 POPULATION COUNTY 1.0117/18 INFLATIONARY PER CAPITA 1.04 0.04 415,995 10,133,15018/19 POPULATION COUNTY 1.0118/19 INFLATIONARY PER CAPITA 1.04 0.04 425,462 10,558,612 19/20 POPULATION COUNTY 1.0019/20 INFLATIONARY PER CAPITA 1.04 0.04 405,410 10,964,02220/21 POPULATION COUNTY 1.0020/21 INFLATIONARY NON RES VAL 1.05 0.05 481,873 11,445,89521/22 POPULATION CITY 0.99 21/22 INFLATIONARY NON RES VAL 1.10 0.09 1,025,699 12,471,59422/23 POPULATION COUNTY 0.9922/23 INFLATIONARY PER CAPITA 1.08 0.07 846,372 13,317,96623/24 POPULATION COUNTY 0.9923/24 INFLATIONARY PER CAPITA 1.04 0.04 486,998 13,804,96424/25 POPULATION COUNTY 0.0024/25 INFLATIONARY PER CAPITA 1.04 0.04 506,892 14,311,85625/26 POPULATION COUNTY 0.00 25/26 INFLATIONARY PER CAPITA 1.06 0.07 967,384 15,279,24026/27 POPULATION COUNTY 0.0026/27 INFLATIONARY PER CAPITA 1.05 0.05 692,180 15,971,420 4 of 4

CITY OF AVALON CITY COUNCIL
MEETING DATE: June 16, 2026 AGENDA ITEM: ________ ORIGINATING DEP: Public Works CITY MANAGER: ikM PREPARED BY: Jamie Hmielak, Public Works Superintendent SUBJECT: Resolution Adopting List of Projects for Annual SB1 AllocationRECOMMENDED ACTION(S): Adopt a resolution adopting a project for Fiscal Year 2026-27 funded by SB1: The Road Repair and Accountability Act of 2017.

REPORT SUMMARY: In 2017, new state legislation, Senate Bill 1 (SB1) was enacted thatprovided new funding to address basic road maintenance, rehabilitation and critical safetyneeds of local streets and roads in addition for other transportation needs in the state.

One of the requirements of the program is that each agency must adopt a list of projects for their annual formula allocation that is submitted to the California Transportation Commission.The City’s estimated allocation for the upcoming fiscal year of 2026-27 is $96,606. Staff identified the Five Corners Complete Street Project, known as the City of Avalon Five Corner Comprehensive Pedestrian Project as the project that would provide the greatest benefit for the community with the upcoming fiscal year allocation. This determination was based on the city’s need to provide matching funds to the existing grant funds.

GOAL ALIGNMENT: N/A
FISCAL IMPACTS: The addition of $96,606 to Account No.10575-6547 (Project# 180003) for the current fiscal year.

CONSEQUENCES OF NOT FOLLOWING RECOMMENDED ACTION: The City would not receive allocations of SB1 funds.FOLLOW UP ACTION: Submit the approved project list and resolution to the California Transportation Commission through the CaISMART system by July 1, 2026.ADVERTISING, NOTICE AND PUBLIC CONTACT: This item was properly listed on the posted agenda pursuant to the Brown Act.

ATTACHMENTS:

1. Resolution

2. [SR Estimate for the City of Avalon
RESOLUTION NO.
_____
RESOLUTION ADOPTING A LIST OF PROJECTS FOR FISCAL YEAR 2026-27 FUNDED BY SB 1: THE ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017
WHEREAS, Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legislature and Signed into law by the Governor in April 2017 toaddress the significant multi-modal transportation funding shortfalls statewide; and WHEREAS, SB 1 inclUdes accountability and transparency provisions that will ensure the residents of Avalon are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and
WHEREAS, the City of Avalon must adopt by resolution a list of projects proposed to receive fiscal year funding from the Road Maintenance and Rehabilitation Account (RMRA), created by SB 1, which must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and WHEREAS, the City of Avalon, will receive an estimated $96,606 in RMRA funding in Fiscal Year 2026-27 from SB 1; and
WHEREAS, this is the 10th year in which the City of Avalon is receiving SB 1 funding and will enable the City of Avalon to continue essential road maintenance and rehabilitation projects, safety improvements, repairing and replacing aging bridges, and increasing access and mobility options for the traveling public that would not have otherwise been possible without SB 1; and WHEREAS, the City of Avalon has undergone a public process to ensure public input into our community’s transportation priorities/the project list; and WHEREAS, the City of Avalon used a Pavement Management System to develop the SB 1 project list to ensure revenues are being used on the most high-priority and cost-effective projects that also meet the communities priorities for transportation investment; and WHEREAS, the funding from SB 1 will help the City of Avalon maintain and rehabilitate the Five Corner intersection, at Avalon Canyon Road and Tremont Street as part of the comprehensive pedestrian active transportation plan project in the City of Avalon this year, and similar projects into the future; and WHEREAS, the 2018 California Statewide Local Streets and Roads Needs Assessment found that the City of Avalon streets and roads are in an at risk condition and this revenue will help us increase the overall quality of our road system and over the next decade will bring our streets and roads into excellentcondition; and WHEREAS, the SB 1 project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure, and usingcutting-edge technology, materials and practices, will have significant positive co-benefits statewide.

NOW, THEREFORE IT IS HEREBY RESOLVED, ORDERED AND FOUND by the Council of the City of Avalon, as follows:

1. The foregoing recitals are true and correct.

2. The following previously proposed and adopted project may utilize Fiscal Year 2026-27 Road Maintenance and Rehabilitation Account revenues in their delivery. With the relisting of this project in the adopted fiscal year resolution, the City of Avalon is reaffirming to the public and the State our intent to fund these projects with Road Maintenance and Rehabilitation Account revenues:

Project Title: Five Corner Comprehensive Pedestrian Project Project Description: Project development components including engineering, environmental and right of way, as well as preliminary construction.

Project Location: Intersection of Tremont Street, Avalon Canyon Road, Country Club Road and Sumner Avenue roadways
Estimated Project Schedule: Project to start Fall of 2024 and to be completed by Summer of 2026.

Estimated Project Useful Life: 20 years
PASSED AND ADOPTED by the Council of the City of Avalon, State of California this l6t day of June, 2026, by the following vote:

Ayes:

Noes:

Absent:

Abstain:

Ann H. Marshall, Mayor
Gabrielle Morones, City Clerk

CITY OF AVALON CITY COUNCIL
MEETING DATE: June 16, 2026 AGENDA ITEM: 3
ORIGINATING DEP: Fire CITY MANAGER: M.4(APREPARED BY: Michael Alegria, Fire Chief Devin Hart, Senior Management Analyst
SUBJECT: Adopt an Ordinance Prohibiting Fireworks in the City of AvalonRECOMMENDED ACTION(S): Adopt an ordinance prohibiting the use, possession, sale and discharge of fireworks within the City of Avalon.

REPORT SUMMARY: This ordinance was introduced and all further readings were waived at the May 19, 202 regular City Council Meeting.

Every year City of Avalon, LA County Fire and Sherriff personnel have problems with illegal fireworks. Though the City has already adopted the Los Angeles County Fire Code which prohibits fireworks — in order to simplify enforcement, staff recommends adoption of a basic ordinance that prohibits the use, possession, sale and discharge of fireworks within the city.

The intent of the new ordinance is to reasonably regulate the possession, sale, use or discharge of dangerous fireworks within the city to protect the public health, safety, property and general welfare of its residents and visitors alike. Avalon is located in a “Very High Fire Severity Zone.” Illegal discharge of fireworks can easily lead to a large-scale fire within the City.

The ordinance makes it unlawful for any person or responsible party to possess, sell, use or discharge dangerous fireworks unless a permit authorizing such possession, sale, use ordischarge has been issued by the Fire Chief to the person or responsible party using, selling, ordischarging or found in possession of said fireworks, and unless such person is in possessionof a valid pyrotechnic operator’s license issued by the Office of the State Fire Marshal. The Fire Chief may establish reasonable rules and regulations for governing issuance of a firework permit and may issue the same subject to payment of a fee as established by the City Council.

In addition to prohibiting fireworks in Avalon, the proposed ordinance establishes penalties from $250 to $1 000 for each violation of the ordinance.

Additionally, if fireworks cause a fire or emergency response the person responsible will be held financially responsible for the cost of fire suppression, emergency medical services, law enforcement response, evacuation, and any related damages to the extent permitted by law.

CONSEQUENCES OF NOT FOLLOWING RECOMMENDED ACTION: Increased risk of wildiand and structure fires, serious injuries or fatalities to residents, visitors, pets and emergency responders, Property damage to homes, businesses, vehicles, docks, andsurrounding natural areas.

ORDINANCE NO.

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF AVALON

PROHIBITING THE USE, POSSESSION, SALE, AND DISCHARGE OF

FIREWORKS WITHIN THE CITY OF AVALON
WHEREAS, the California Legislature has declared in Government Code Section 51175, subdivision (a): (1) that fires are extremely costly, not only to property owners andresidents, but also to local agencies; (2) that fires pose a serious threat to the preservation of public peace, health, and safety; (3) that it is necessary that cities, counties, special districts, state agencies, and federal agencies work together to bring raging fires undercontrol; and (4) that preventative measures are needed to ensure the preservation of the public peace, health, and safety; and
WHEREAS, California Government Code Section 51178 requires the California Department of Forestry and Fire Protection (“CalFire”) to periodically identify, recommend, and map fire hazard areas statewide, referred to as ‘ Fire Hazard Severity Zones” (“FHSZ”); and
WHEREAS, the FHSZ Map depicts the entire City to be in a Very High Fire Hazard Severity Zone; and
WHEREAS, the use, possession, sale, and discharge of fireworks within the City poses a significant threat to public health, safety, and welfare due to the City’s uniqueisland environment, wildfire risk, limited emergency access, and dense residential and visitor populations; and
WHEREAS, prohibiting fireworks is necessary to reduce the risk of fires, injuries, and disturbances to residents, visitors, wildlife, and emergency services personnel.

NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF AVALON DOES ORDAIN AS FOLLOWS:

Section 1. The City Council hereby finds that the foregoing recitals are true and correctand are incorporated herein as substantive findings of this Ordinance.Section 2. Title 4, Section 4-16 Fireworks is hereby added to the City’s Municipal Codeand will read as follows:
4-1 6.01 — Purpose and Findings
The use, possession, sale, and discharge of fireworks within the City of Avalon pose a significant threat to public health, safety, and welfare due to the City’s unique island environment, wildfire risk, limited emergency access, and denseresidential and visitor populations.Prohibiting fireworks is necessary to reduce the risk of fires, injuries, and disturb ances to residents, visitors, wildlife, and emergency services personnel. 4-16.02 — Definition
As used in this Chapter “fireworks” means and includes:
(1) Any combustible or explosive composition or any substance or combi nation of substances or articles prepared for the purpose of producing a visible or an audible effect by combustion, explosion, deflagration or detonation, whether manufactured, homemade or improvised; (2) Fireworks classified by the State Fire Marshal as “dangerous fireworks” and as “safe and sane fireworks” pursuant to Health and Safety Code Sec tions 12561 and 12562;
(3) Any pyrotechnic devices for which the State Fire Marshal requires a license to manufacture, sell, transport or operate; and (4) Firecrackers, torpedoes, skyrockets, roman candles, cherry bombs, sparklers, chasers, snakes or other fireworks of like or similar constructionand any fireworks containing any explosive or flammable compound or substance.
4-16.03 — Fireworks Prohibited
It shall be unlawful for any person to use, give, possess, sell, offer for sale, store, ignite, discharge, or otherwise cause to explode any fireworks within the City of Avalon unless a permit authorizing such possession, sale, use or discharge has been issued by the Fire Chief to the person or responsible party using, selling, or discharging or found in possession of said fireworks, and unless such person is in possession of a valid pyrotechnic operator’s license issued by the Office of theState Fire Marshal. 4-1 6.04 — PenaltiesWhenever a peace officer charged with the enforcement of any provision of the Municipal Code determines that a violation of this chapter has occurred, the peace officer shall have the authority to issue an administrative citation to any person responsible for the violation.

Whenever a peace officer charged with the enforcement of this chapter deter mines that a violation of the chapter has occurred, the peace officer may issue an administrative citation for each violation found to have occurred.

Citations issued pursuant to this chapter shall carry administrative fines as fol lows:
$250 for the first and subsequent violations of having “safe and sane” fireworks
$500 for the first and subsequent violations involving the possession of illegal fireworks
$500 for the violations involving the discharge of fireworks within the city limits of Avalon
$1 000 for violations involving the discharge of fireworks in the Very High Fire Severity Zone
4-16.05 — Cost Recovery
Any person responsible for a fire, emergency response, or public safety incident resulting from the use or discharge of fireworks may be held financiallyresponsible for the costs of fire suppression, emergency medical services, law enforcement response, evacuation, and related damages to the extent permitted by law.

Section 3. The City Council finds that this Ordinance is not subject to the California Environmental Quality Act (“CEQA”) pursuant to Sections 1 5060(c)(2) (the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment) and 15060(c)(3) (the activity is not a project as defined in Section 15378) of the CEQA Guidelines, California Code of Regulations, Title 14, Chapter 3, because it has no potential for resulting in physical change to the environment, directly or indirectly, as it only involvesthe designation of Fire Hazard Severity Zones in the Local Responsibility Areas as recommended by the Office of the State Fire Marshal.

Section 4. If any section, subsection, subdivision, sentence, clause, phrase, or portion of this Ordinance for any reason is held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Ordinance. The City Council hereby declares that it would have adopted this Ordinance, and each section, subsection, subdivision, sentence, clause, phrase, or portion thereof irrespective of the fact that any one or more sections, subsections, subdivisions, sentences, clauses, phrases, or portions thereof be declared invalid or unconstitutional.

Section 5. The City Clerk of the City of Avalon shall certify as to the adoption of thisOrdinance and shall cause the same, or a summary thereof, to be published and or posted in a manner required by law.

INTRODUCED at a regular meeting of the City Council of the City of Avalon on the 1 9th day of May, 2026, by the following vote:

AYES:

NAYS:

ABSENT:ABSTAIN:

PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council of the City ofAvalon on this 16th day of June, 2026, by the following vote:

AYES:

NAYS:

ABSENT:ABSTAIN:

Ann H. Marshall, Mayor
ATTEST:

Gabrielle Morones, City Clerk
APPROVED AS TO FORM:

Scott Campbell
Best Best & Krieger, LLP

CITY OF AVALON CITY COUNCIL
MEETING DATE: June 16, 2026 AGENDA ITEM: ________ ORIGINATING DEP: Finance CITY MANAGER: _______ PREPARED BY: Matthew Baker, Finance Director SUBJECT: Award Professional Audit Services Contract
RECOMMENDED ACTION(S): Authorize the City Manager to execute a professional services agreement with DavisFarr [[P for professional auditing services for the fiscal year ending June 30, 2026, with the option of extending for the two (2) subsequent fiscal years.REPORT SUMMARY: On April 7, 2026, City Council directed Staff to issue a Request for Proposals (REP) for professional auditing services. On April 20, 2026, Staff uploaded the RFP through the Public Purchase portal and advertised the REP on its website with proposals accepted through May 22, 2026. The City received three (3) proposal from firms meeting the mandatory elements outlined in the REP.

Proposals meeting the mandatory criteria were evaluated based on expertise and experience, in addition to rates and fees. The cost proposal includes the financial statement audit, CityFinancial Transaction Report (State Controller Report), GANN Limit Report, and Single Audit, ifnecessary. Proposals were reviewed by the Finance Director, Assistant City Manager, and CityManager, as outlined in the REP. Davis Farr LLP was identified as the top proposal with thelowest all-inclusive maximum cost. A copy of the technical proposal from each responsive firmhas been included as an attachment to this staff report. Below please find a summary of cost proposals from each proposal for the fiscal year ending June 30, 2026.Service Description Davis Farr RAMS LSLCity Financial Audit $37,500 $42,850 $45,660State Controller’s Report $4,500 $4,000 $4,650GANN Limit Report $1,050 $875 $590Single Audit* $5,500 $7,355 $5,800 Total $48,550 $55,080 $56,780
Additional Single Audit Programs $2,500 $5,500 $5,000
*Single Audit price for the first major program with each additional major program cost listed below.Staff recommends contracting with Davis Farr LLP at a not to exceed amount of $48,550 with the option to contract with Davis Farr LLP for the subsequent two fiscal years after the currentfiscal year.

Below is the proposed timeline for the Fiscal Year 2025-2026 audit:

Date
June 2026
October 12-23, 2026October 23, 2026
November 16, 2026December 31, 2023
Activity
Audit Planning Meeting I Interim Audit Procedures
Final Audit Procedures
Audit Exit Meeting
Draft provided to the City
Finalization of Audit Reports
GOAL ALIGNMENT: Fiscal responsibility.

FISCAL IMPACTS: Audit fees will be included in the upcoming budget under accounts 10135- 5010 and 13625-5010.

CONSEQUENCES OF NOT FOLLOWING RECOMMENDED ACTION: Noncompliance withbond covenants, grants, and government regulations.

FOLLOW UP ACTION: N/A
ADVERTISING, NOTICE AND PUBLIC CONTACT: Pursuant to the Brown Act.

ATTACHMENTS: DavisFarr Technical Proposal, RAMS Technical Proposal, LSL Technical Proposal
•DavisFarr

CERTIFIED PUBLIC ACCOUNTANTS
Prepared By:

Davis Farr LLP
1903 Wright Place I Suite 280
Carlsbad, CA 92008
Contact Person:

Shannon Ayala, CPA I Partner
Office: 760.536.5140 I Direct: 760.298.5872
Em all: sayala@davisfarr. corn

PROPOSAL FOR

PROFESSIONAL AUDITING

SERVICES
Table of Contents
Section A — About Davis Farr LIP 1Section B — Qualifications and Related Experience 3Section C — Client References 4Section D — Proposed Staffing 5 Section E — ‘.Alork Plan 6Section F — Implementation of New GASB Pronouncements 8Section G — Scope of Work 9Section H — Proposed Timing of the Audit for FY 25/26 9

APPENDIX
ResumesPeer Review Documentation
I,
I:a,isFa rr 18201 Von Karman Avenue I Suite 1100 I Irvine, CA 92612 CERTIFIED PUBLIC ACCOUNTANTS Main: 949.474.2020 I Fax: 949.263.5520 May 15, 2026
City of Avalon
Attn: Matthew Baker, Finance Director
P.O. Box 707
Avalon, CA 90704We are pleased to provide our proposal to perform audit services to the City of Avalon (“City”) for the fiscal year ending June 30, 2026, with optional extensions through 2028.

Our service philosophy is one of open and constant communication, a proactive approach and responsive, value-added services. As a part of our commitment, we will listen to your ideas and concerns and will bring creative solutions to you in both financial and other operational areas. We are aware that while the City has solicited numerous proposals, Davis Farr LLP would be your best choice for the following reasons which are setforth in greater detail in our proposal:
• We take a proactive leadership role in local government accounting and auditing issues. Our Partners are active members of the Government Accounting and Audit Committee of the CaICPA Society and the CSMFO Professional Standards Committee, the GFOA Special Review Committee, and other organizations. We also speak on technical topics at conferences and training events throughout California, including the recent CSMFO Annual Conference.
• We currently provide audit services to a significant number of cities, special districts and other government agencies in Southern California. Our deep understanding of the issues facing California governments and special districts enables us to provide high quality audit services to the City. • We extensively utilize data mining software to evaluate anomalies in your accounting data. This helps focus our auditors’ attention on potential errors in the accounting records and transactions that could be more susceptible to fraud.
• We are committed to performing the audit services requested in the proposed time period. • We take no exceptions to the City’s standard Professional service Agreement as provided in Attachment A of the RFP.

We appreciate the opportunity to share our credentials and look forward to developing our professional relationship. Our proposal and fee schedule shall be valid and binding for 90 days following the proposal duedate. I look forward to you contacting me so that I can answer any questions which you may have. You maycontact me at (760) 298-5872.

Very truly yours,Shannon Ayala, CPA
Partner
City of Avalon Proiosal for Professional Auditing Services I
Section A — About Davis Farr LIPBackground Information— Davis Farr LLP isa full-service regional accounting firm that specializes in providing attest and advisory services to federal, state, and local governments out of our California and Washington offices. Thisengagement would be serviced by our Carlsbad office. Our personnel have served governmental entities for over30 years. A breakdown of our government audit personnel by classification is provided below.License to Practice in California — Davis Farr LLP and all key personnel are licensed with the California State Board of Accountancy to practice as independent certified public accountants.

Independence — Davis Farr LIP is independent with respect to the City and its component units, as defined by U.S.

General Accounting Office’s Government Auditing Standards and Generally Accepted Auditing Standards. Neither Davis Farr LLP nor the key personnel have any potential or real conflicts of interest.

Insurance — Davis Farr LIP has sufficient insurance coverage to meet or exceed the City’s requirements and willprovide insurance certificates to the City prior to entering into a contract.

Quality Control — Davis Farr LIP and its Partners are members of the American Institute of Certified Public Accountants (AICPA) and is a member of the AICPA’s Government Audit Quality Center. Our firm is a voluntary participant in the AICPA Peer Review Program. Included in the appendix is our most recent Peer Review report where our firm received a Pass. A Pass demonstrates the highest level of quality control in a Peer Review. The Peer Review included a review of government engagements. There has been no disciplinary action taken or pending against the firm during the past three years with state regulatory bodies or professional organizations. There have been no federal or state desk reviews.

Training — Every professional of the firm participates in continuing professional education courses. Each person is required to take at least 80 hours of training over a two-year period including 24 hours a year specific to government accounting and audit topics. Courses cover a wide spectrum of professional and technical subjects, and include Fraud, Professional Ethics and Governmental Accounting and Auditing topics to help the practitioner maintainhis/her professional expertise.Federal and State Desk Reviews — Davis Farr LIP has not been subject to any Federal or State Desk reviews in thepast 3 years, nor has there been any disciplinary action taken.

Classification Number of EmployeesPartners 7Managers 8
Supervisors 8Seniors 15Staff 6
Administrative 4
Total personnel 48
City of Avalon I Proposal for Professional Auditing Services I
Professional Affiliations
Government Audit Quality Center — Davis Farr LLP is a member of theGovernment Audit Quality Center (GAQC). The GAQ.C promotes the importance of quality governmental audits and the value of such audits to purchasers of governmental audit services. GAQC is a voluntary membership center for CPAfirms and state audit organizations that perform governmental audits.

National Registry of CPE Sponsors — Davis Farr LLP is registered to provide continuing professional education through the National Association of State Board of Accountancy (NASBA). NASBA recognizes CPE program sponsors who provide continuing professional education programs in accordance withnationally recognized standards. We provide CPE to our clients at our annual GASB Update.CaICPA — Many of the CPAs employed by Davis Farr LLP are members of CaICPAand regularly participate in chapter meetings, education, and events. CaICPA recognized one of Davis Farr LLP’s partners with their Women to Watch awardin the Experienced Leader category. Davis Farr LLP partners are also members of the Governmental Accounting and Auditing Committee of the CaICPA, and firm Partner Jonathan Foster is the current Chair of the Committee.

American Institute of CPAs — Davis Farr LLP and the firm’s Partners are members of the American Institute of CPAs (AICPA). The AICPA develops standards foraudits, provides educational guidance materials to its members, and monitorsand enforces compliance with the profession’s technical and ethical standards.

CSMFO—The Partners of Davis Farr LLP are members of the California Society of Municipal Finance Officers (CSMFO), the statewide organization serving all California municipal finance professionals. Firm personnel regularly attendCSMFO Chapter Meetings and Conferences. The Partners of Davis Farr LLP are frequent presenters on accounting and auditing technical topics at Chapter Meetings and Conferences.

GFOA — The Government Finance Officers Association (GFOA) enhances and promotes the professional management of governmental financial resources by identifying, developing, and advancing fiscaistrategies, policies, and practices for the public benefit. The Partners of Davis Farr LLP are members of the Certificate of Achievement Program’s Special Review Committee. The Committee reviews Annual Comprehensive Financial Reports submitted to GFOA for the Excellence in Financial Reporting Award Program.

City of Avalon I Proposal for Professional Auditing Services I
Section B — Qualifications and Related ExperienceDavis Farr LLP is a leader in the local government sector throughout the Southern California Area. Currently, we service approximately sixty local, state, and federal government entities. Davis Farr LLP services routinely providedto our clients include, but are not limited to:

Our government expertise includes Cities, Special Districts, and other Governmental entities. Among the government agencies that the professionals of Davis Farr LLP have served recently are the following:
• City of Aliso Viejo
• City of Carlsbad• City of Commerce
• City of Coronado
• City of Costa Mesa
• City of Cypress• City of Delano
• City of Encinitas• City of Fontana• City of Garden Grove • City of Huntington Beach• Cityof India• City of Indian Wells• City of Laguna Niguel • City of Los Angeles• City of Mission Viejo• City of Newport Beach• City of Poway• City of Rancho Santa Margarita• City of Santee• City of South Gate• City of Vista• Coachella Valley Association of Gov’t• County of Placer• County of San Diego• East Orange County Water District • Hass Avocado Board
• Irvine Ranch Water District
• Leucadia Wastewater District• Metropolitan Water District of So CA• North County Dispatch JPA• Orange County LAFCO• Oxnard Housing Authority• Placer County Water Agency• Rancho California Water District• San Diego Association of Governments• San Diego County Water Authority• San Diego LAFCO• Sweetwater Authority • Tahoe Regional Planning Agency• Tahoe Transportation District• Vallecitos Water District Services
Routinely
Provided
City of Avalori Proposal for Professional Auditing Services I
Section C — Client ReferencesFor your convenience, we have listed below references for audit work currently being performed by Davis Farr LLP personnel for several clients throughout Southern California. For each of the references, we currently serve asindependent auditors and have served these clients for a number of years. Shannon Ayala is or has been the partner on each of these engagements.

CLIENT
:ity of Poway
13325 Civic Center Drive I Poway, CA1ehrnoush Jamshidi, Finance Manager l58.668.4426i@owog __ :ity of Coronado
1825 Strand Way I Coronado, CA
ohn Kim, Director of Admin. Svc.

19.522.7309
[email protected]
I _Jty of Vista 200 Civic Center Drive I Vista, CA
Malt McDonald, Assistant Finance Director
760.643.5363
mmcdonald@cityofvista. corn - of Solana Beach
5 S. Highway 101 I Solana Beach, CA
achel Jacobs, Finance Director38.720.2463 I racobs3cosb.org ‘City of Del Mar
1050 Camino Del Mar IDel Mar, CA
Monica Molina, Finance Officer

38.704.3641
I [email protected]
Financial Statement Audit of the
City and Financing Authority and
Preparation ofState ControllerReport
Financial Statement Audit of City,
Preparation of State Controller
Report, Agreed-upon Procedures
for Hotel and Concessionaires
Financial Statement Audit of the
City, Buena Sanitation District,
Housing Compliance
Financial Statement Audit ofthe
City and Financing Authority and
Preparation ofState Controller
Report
Financial Statement Audit of theCity and Preparation ofStateController Report CLIENT
600
Hours
500
Hours
//
/
650
Hours
350
Hours
350
Hours
City of Avalon Proposal for Professional Auditing Services I
Section D — Proposed Staffing
The successful outcome of any audit requires personnel with managerial and technical skills to perform the work required. The engagement team who will serve the City have served together as a team of professionals onnumerous financial audit examinations of local government entities. Key personnel include the Partner, Manager, and Supervisor. Key personnel will not be removed or replaced without the prior written concurrence of the City.We believe that efficient administrative management and supervision of the audits is an extremely critical factor inachieving the desired results for the City. Résumés of our proposed key personnel can be found in the Appendix to this proposal. In that regard, our proposed organizational structure for providing independent auditing services is as follows:

Diego Vanegas, CPA, CISA
tç,1

PARTNER
Shannon Ayala, CPA
Nick Baldelli, CPA Jonathan Foster, CPA
Makaylyn Taliman
STAFF

AUDITOR
City of Avalon I Proposal for Professional Auditing Services I
Section E — Work Plan
Davis Farr LLP plans and conducts our engagements in the most efficient manner possible, and our audit approach is unique with regard to the following:
• Our firm is sensitive to the priorities and work requirements of our clients. We work around the schedules of our clients when scheduling segments of the audit or requesting documentation in order to minimizedisruption of the City’s staff and to complete the audit in a timely manner. • Whenever possible, we use accounting support already prepared by the City’s staff to avoid duplication or unnecessary requests for audit support schedules. Typically, we request support for balance sheet items, the year ending trial balance and cash and long-term debt confirmations. • Our firm’s expertise is in governmental auditing. Our auditors are GASB experts and skilled at addressing audit issues that are specific to local governments. You will not spend time training our personnel. • When formulating internal control recommendations, we obtain a thorough understanding of the specific circumstances at the City to provide a tailored, practical recommendation. • Throughout the year we are a resource to our clients in providing accounting advice, researching technical questions and helping with other problems as they arise.

Audit Software -We utilize CaseWare audit software for the electronic copy of the City’s workpapers. We have the ability to accept audit documentation in either hard copy or electronic format. CaseWare allows us the ability to import trial balances that can be provided in either excel or a text document. Some of the benefits of using CaseWare trial balance software are as follows:
• We create our own lead sheets (i.e., analytical review comparison schedules). This limits the amount of time finance staff spend creating audit schedules. Our software automatically generates analytical review reports by account number for ease of analyzing significant fluctuations between fiscal years. • We can provide the City with reports showing the grouping of the financial statement schedules for ease of review by City staff. These reports show each account grouped to a specific financial statement line item as well as journal entries that are posted during the audit.

Data Mining Software -We have a dedicated team of personnel trained to use special data mining software, IDEA.Our software uses source data from your accounting system to search for anomalies, such as duplicate or voidedchecks, cross-referencing vendor addresses with employee addresses, detecting accounting transactions recordedon the weekend, and reviewing journal entry postings for unauthorized individuals. The IDEA software identifiesspecific transactions for the auditors to review for potential fraud or error.Internal Control Evaluation - Our approach to evaluating internal controls involves observation and inquiry. Wespend time with the personnel responsible for the accounting cycles to gain an understanding of the processes. Wealso carefully evaluate your policies and procedures. After our initial evaluation, we identify key controls in your processes and design test to evaluate the effectiveness of those processes. In the initial year of the audit, we will focus on the following accounting cycles:
• Billing and cash receipting
• Capital assets• Purchase and disbursements
• Payroll• Investment and cash controls• Information systems In future years, we will review the accounting cycles noted above but also look at other processes such as credit card transactions, petty cash, inventory controls, employee reimbursements, contract compliance, and other areas.Our goal is to modify our audit approach every year to further evaluate your internal controls.

City of Avalon Pro.osa for Professional Auditing Services I
Planning During the planning phase of the audit, we plan to perform the following procedures:
and Inquiry V Meet with finance personnel to obtain an understanding of significant transactions during the year.

V Communicate with the Council regarding fraud, compliance with laws, and any concerns they have regarding the finances of the City.

V Perform internal control evaluations as noted on the previous page.V Determine materiality levels that will be used in selecting audit transactions.

V Perform a risk assessment to develop the audit plan for the year.

V Review minutes of the Council meetings.V Review important new contracts, bond documents, and agreements.V Evaluate compliance with investments.

V Test purchase orders and contract management.V Test a sample of cash disbursements to determine adherence to policies and internal controls.

V Perform a review of the City’s information systems and controls.V Perform compliance testing of federal grants, as necessary.

V Review the prior audited financial statements and provide feedback to City staff regarding best practices for financial reporting.

V Provide a GASB Update and templates for implementing new accounting standards, if applicable.

Year-End After the books are closed and ready for audit, we will perform our year-end procedures which Testing include the following:

V We will confirm 100% of all cash and investment balances and test fair values provided by your investment custodians.

V We will test for proper cutoffs of accounts receivable and taxes receivable.V We will test current liabilities and perform a search for unrecorded liabilities.V We will test the balances of accrued payroll and employee-related liabilities.

V We will confirm long-term debt with independent parties, when applicable.V In years of new debt issuances, we will review the journal entry to record the debt to ensure the accuracy of the accounting.

V Testing of actuarial valuations and calculations related to Pension and OPEB obligations and disclosures under GASB 68 and 75.

V Evaluation of claims and judgments payable.

V Testing of restrictions and classifications of net position.

V Test the reasonableness of interest income, realized, and unrealized gains/losses on investments.

V Analytically and substantively test revenues and expenses reported in the financial statements.V We will incorporate an element of unpredictability every year that will focus on an audit area that is not typically considered a high or significant risk area such as petty cash, credit card purchases, new vendors, travel expenses, etc.

The aforementioned tests are only a few of the tests performed during the examination and by no means is it meant to be all inclusive. During the final stage of the audit, we will meet with Finance staff to review our audit findings and any adjusting journal entries.

Single Audit As part of the Single Audit for the years in which the City expends greater than $1,000,000, we will Approach perform the following procedures in accordance with the Uniform Guidance:

V Perform an evaluation of the major programs required to be tested.V Review 0MB guidance and the 0MB Compliance Supplement for the major program selected.V Evaluating internal controls for each of the applicable compliance areas for each program audited.

V Using AICPA sampling guidance, we select a sample for each of the applicable compliance areas for each program audited, testing the sample for compliance.

V Testing the indirect cost rate, if applicable.

V Reviewing monitoring reports for noncompliance and follow up on the resolution of past noncompliance, if applicable.

V Issue a single audit report of federal expenditures.

V File the data collection form within the specified deadline.

DavisFarr 7
City of Avalon I Proposal for Professional Auditing Services Completion
of the Audit
and
Preparation
of FinancialStatements
j’roceduresPerformed
The nature and extent of the work required is dependent on our assessment of the likelihood of misstatements in the financial statements together with our conclusions from the planning and testing stages of the audit. All of the audit information is then used to reach a conclusion on whetherthe financial statements taken as a whole conform with generally accepted accounting principles.

V We will review significant events after year-end.V We will review attorney letters for significant legal matters.V We will provide five levels of review on the financial statements.

V We will meet with Council to present the audit results, as requested.

Section F — Implementation of New GASB Pronouncements
The City will be required to implement the following accounting standards during the upcoming fiscal years. Part of our service to you includes consulting on these new auditing standards. A sampling of significant new GASB pronouncements planned or proposed for local governments that will impact the City are listed below:

GASB 103: Financial Reporting Model
Improvements
GASB 104: Disclosure of CertainCapital AssetsGASB 105: Subsequent Events The objective ofthis Statement is to improve key components of the financial reporting model to enhance its effectiveness in providing information that is essential for decision making and assessing a government’s accountability.

This Statement also addresses certain application issues. The requirements of this statement will be effective for the fiscal years beginning afterJune 15, 2025.

This Statement requires certain types of capital assets to be disclosed separately in the capital assets note disclosures required by Statement 34.

Lease assets recognized in accordance with Statement No. 87, Leases, and intangible right-to-use assets recognized in accordance with Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements, should be disclosed separately by major class of underlying asset in the capital as-sets note disclosures. Subscription assets recognized inaccordance with Statement No. 96, Subscription-Based Information Technology Arrangements, also should be separately disclosed. In addition, this Statement requires intangible assets other than those three types to be disclosed separately by major class. The requirements of this statement will be effective forthe fiscal years beginning afteriune 15, 2025.

This Statement defines subsequent events as transactions or other eventsthat occur after the date of the financial statements but before the date thefinancial statements are available to be issued. This Statement describes the date the financial statements are available to be issued as the date at which(1) the financial statements are complete in a form and format that complies with generally accepted accounting principles and (2) approvals necessary for issuance have been obtained. That definition modifies the subsequent events time frame throughout the GASB literature. This Statement also requires the date through which subsequent events have been evaluated tobe disclosed. The requirements of this statement will be effective for the fiscal years beginning after June 15, 2026.

City of Avalon Proposal for Professional Auditing Services I
Section G — Scope of Work
Our understanding of the objectives and scope of the work to be performed is as follows:
• We will perform an audit examination of the financial statements of the City and for the fiscal years ending June 30, 2026, with optional extensions through 2028. Our examination will be conducted in accordance with generally accepted auditing standards, the AICPA Audit and Accounting Guide, Audits of State and Local Government Units, and the Government Auditing Standards issued by the Comptroller General of the United States.
• We will prepare the Annual Comprehensive Financial Statement (ACFR) and ensure that the financial statements are prepared in conformity with the most recent edition of the GAAFR, the GAAFR Update, and subsequent GASB pronouncements.
• When necessary, we will perform a compliance audit of federal expenditures in accordance with the Uniform Administrative Requirements, Cost Principles and Audit Requirementsfor Federal Awards in any year the City has federal expenditures of more than $1,000,000, including preparation of the Data Collection Form. • We will prepare the City’s Financial Transaction Report as required by the California State Controller.• We will prepare a letter to the City Council summarizing the audit results in accordance with the Codification of Auditing Standards Section 260.
• We will prepare a letter to the City Council reporting matters dealing with internal control that meet the threshold of a significant deficiency or material weakness, as defined by the Codification of Auditing Standards Section 265. We will immediately report any irregularities or illegal acts that come to our attention to management and/or those charged with governance.
• Report on Agreed-Upon Procedures in relation to the GANN Limit.• Finally, we perceive the scope of our work as being advisors to the City regarding generally accepted accounting principles. Throughout the year, the management and other finance personnel of the City will have access to us to seek advice in the application of generally accepted accounting principles, advice regarding debt issuance,financial statement preparation and content, and any other matters relating to the City. Each year, we will review upcoming accounting standards in a meeting with City staff.

Section H — Proposed Timing of the Audit for FY 25/26
The following proposed timing is subject to the City ‘s revision and approval:
1June2026 June2O26 June2026 July2026
Audit Audit Interim Final Audit
Request List Planning Audit Request ListProvided Meeting Procedures Provided

U, U, U,
1 October 12- October 23, November Finalization 23, 2026 2026 16, 2026 of Audit Final Audit Audit Exit Draft of ACFR Reports
O Procedures 0 Meeting 0 sent to City Within 5
- -
- Working Days U, U, U,
CD CD CD of Receiving
H H H Approval
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Shannon Ayala, CPA
Partner
+ DavisFarr
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Ms. Ayala will serve as the Partner on this audit. She will oversee the project to ensure all required deadlines are met, provide technical assistance to the audit teams, and review the final reports before they are released. Ms. Ayala is a Certified Public Accountant with over twenty years of audit experience, spending most of that time on audits for local governments in San Diego County. Ms. Ayala has performed financial statement audits of cities and special districts; grant specific audits of funds awarded by Federal, state, and county governments; Single Audits in accordance with Uniform Guidance, and compliance audits.

Employment History
• Davis Farr LLP — Since 2015
• National CPA Firm —10 years• Lennar Homes —2 years
Education
• Bachelor of Science -Accounting (San Diego State
University)
Licenses I Registrations
• California CPA Certificate No. 88126
Professional Affiliations & Awards
• American Institute of Certified Public Accountants• California Society of Certified Public Accountants • California Society of Municipal Finance Officers

AUDITS OF GOVERNMENTAL AGENCIES
City of Ava Ion
City of CarlsbadCity of CoronadoCity of Del MarCity of Poway City of Solana BeachCity of Vista
V Borrego Springs Water DistrictV Coachella Valley Assoc. of Governments V Coachella Valley Conservation Commission
V County of San Diego
V Desert Community EnergyV IHSS of Mann County
V Julian Community Services DistrictV LAFCO ImperialV LAFCO Mann V LAFCO San Diego
V LAFCO Santa Barbara
V LAFCO Santa Cruz
V LA IMPACTV Majestic Pines Community Services DistrictV North County Dispatch JPAV Otay Water District V Ramona Municipal Water DistrictV Rancho California WaterV Rincon Water DistrictV San Diego County Water V Santa Fe Irrigation DistrictV Santa Rosa Regional Resource AuthorityV The Centre for Organization EffectivenessV Valley Center Municipal Water V Vista Irrigation District
VV
VVV
V
V
Jonathan Foster, CPA
Partner
• DavisFarr
Jonathan Foster will serve as the Quality Control Reviewer on this engagement. Mr. Foster is a Certified Public Accountant and has 19 years of audit experience with governmentagencies. The types of audits Mr. Foster is involved in includes financial audits of cities andspecial districts and Single Audits in accordance with the Uniform Guidance. Mr. Foster is the current Chair of the CaICPA Governmental Audit and Accounting Committee and regularlypresents at the annual conference for the California Society of Municipal Finance Officers. In addition, Mr. Foster is an instructor for Accounting for Capital Assets for CSMFO.

Employment History
• Davis Farr LLP — Since 2015• National CPA Firm —8 years Education
• Bachelor of Accountancy (University of San Diego)
Licenses I Registrations
• California CPA Certificate No. 117853
Professional Affiliations & Awards
• American Institute of Certified Public Accountants• California Society of Certified Public Accountants• Cal CPA Government Audit & Accounting Committee • California Society of Municipal Finance Officers

AUDITS OF CITIES
V City of AvalonV City of CommerceV City of Carlsbad
V City of Costa MesaV City of Dana Point
V City of Delano
V Big Bear Area Regional WastewaterV Big Bear Community Facilities District V Cucamonga Valley Water District
V Orange County Water District
V City of Fontana
V City of Huntington BeachV City of Indian Wells
V City of Laguna NiguelV City of Rancho Santa MargaritaV City of Santee

AUDITS OF SPECIAL DISTRICTS
V San Diego Association of GovernmentsV Santiago Aqueduct CommissionV Saticoy Sanitary DistrictV Soquel Creek Water District Diego F. Vanegas, CPA, CISA
Partner
+ DavisFarr
Mr. Diego Vanegas, CPA, CISA, CITP, is a Partner with the Firm and has 20+ years of progressive governmental audit experience. He will serve as the IT Specialist on the engagement. Throughout his career Mr. Vanegas has performed a multitude of financial and compliance audits, internal control audits and assessments, operational and performance audits, agreed-upon procedures engagements, cost proposalanalysis/price reviews and System and Organization Controls (SOC) examinations for various governmental agencies and commercial entities. Further, Mr. Vanegas has Information Technology (IT) expertise and has completed IT projects for various entities. These engagementshave often combined both financial and compliance aspects of the audit with IT components.

Employment History
• Davis Farr LLP — Since 2015• MHMPC2006—2015• Conrad and Associates 2005 — 2006 Education
• Bachelor of Science — Business Administration in
Accounting (California State University, Los Angeles)
• Bachelor of Science — Computer Information
Systems (California State University, Los Angeles)
Licenses I Registrations
• California CPA Certificate No.113040• Certified Information System Auditor Certificate No. 15121835
Professional Affiliations & Awards
• American Institute of Certified
Public Accountants
• ISACA

IT SPECIALIST ON AUDITS OF GOVERNMENTAL AGENCIES
City of CarlsbadCity of CoronadoCity of Del MarCity of EncinitasCity of Huntington Beach City of Indian WellsCity of Newport BeachCity of Rancho Santa MargaritaCity of TustinCity of Vista V Placer County Water AgencyV Orange County Water District V Otay Water DistrictV Ramona Water DistrictV Rancho California Water DistrictV San Diego County Water AuthorityV San Diego Association of GovernmentsV Santa Fe Irrigation DistrictV Valley Center Municipal Water DistrictV Yucaipa Water District VV
V
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Nicholas R. Baldelli, CPA
Senior Manager
+ DavisFarr
Mr. Baldelli has over 13 years of experience both auditing local governments and workingin advanced accounting and financial reporting as a municipal government employee.Most of his audit background is in non-profits, counties, and municipal government engagements. The types of audits Mr. Baldelli has been involved in are financial audits of non-profits, municipalities, counties, and other governmental organizations; agreed upon procedures; and Single Audits in accordance with Uniform Guidance.

Employment History Licenses I Registrations
• Davis Farr LLP — Since 2023• City of Gilbert, Arizona —3 years• Local Public Accounting Firm (NC & AZ) —7 years Education
• American Institute of Certified Public Accountants
• Arizona Society of Certified Public Accountant• Kyrene School District Budget Committee Member

AUDITS OF GOVERNMENT AGENCIES
V City of Newport Beach, CA
V City of Huntington Beach, CAV City of Garden Grove, CAV West Orange County Water Board, CAV City of Tustin, CAV City of Aliso Viejo, CAV Serrano Water District, CAV City of Mission Viejo, CA V Cucamonga Valley Water District, CA
V City of Aliso Viejo, CAV March Joint Powers Authority, CAV Visit Greater Palm Springs, CA V City of Casa Grande, AZ
V Town of Chino Valley, AZV Bullhead City, AZ
V City of Kingman, AZV City of Prescott, AZV City of Brevard, NCV Buncombe County, NCV Yancey County, NCV Polk County, NCV Rutherford County, NC V Haywood County, NCV Asheville Regional Airport Authority, NC

INTERNAL MUNICIPAL GOVERNMENT
Mr. Baldelli supervised multiple areas in the Finance Department for Gilbert, AZ including:

Accounts Payable — $330M in annual spend, revamped controls and processes, implemented new banking contract services.

Capital Assets — $3.1B in assets, established internal controls and corrected a significant control deficiency.Grant Reporting and Compliance — Created and implemented grant assessment and subrecipient monitoring tools for compliance with complex federal awards.

Cash Receipts, Revenue and Receivables — $400M in annual receipts, implemented timely billing controls Preparation of the ACFR — Along with several other annual external financial reports.

Mr. Baldelli created financial reporting tools to implement both GASB Statement No. 87 & 96; developed and implemented Town policies for travel expenditures and Town recoupment. • Bachelor of Science in Accounting & Financial Reporting (University of North Carolina, Asheville)
• Arizona CPA Certificate No. 19531• North Carolina CPA Certificate No. 39577 Professional Affiliations & Awards
Makaylyn TaNman
Supervisor
+ DavisFarr
Ms. Taliman will serve as the in-charge on this engagement. She will be the main point of contact for the staff. She will be responsible for performing the work and supervising staff.

Ms. Tallman has over three years of audit experience, spending the majority of that time on audits for non-profits, and federal and local government engagements. The types ofaudits Ms. Tallman has been involved in include: financial audits of non-profits, cities andspecial districts; grant specific audits of funds awarded by Federal, state, and county governments; Single Audits in accordance with 0MB Circular A-133; and Federal compliance audits.
• Davis Farr LLP: July 2018-present
Education
• Bachelor of Science in Accounting
University of Nevada, Reno

AUDITS OF LOCAL & FEDERAL GOVERNMENTS
V City of AvalonV City of Dana PointV City of Del MarV City of EncinitasV City of PowayV City of Santee V Eastern Municipal Water DistrictV Imperial County LAFCOV Mann LAFCoV Otay Water DistrictV Placer County Water AgencyV Rancho California Water DistrictV Salton Sea Authority V City of Solana BeachV City of VistaV Centers for Medicare and Medicaid ServicesV Coachella Valley Association of GovernmentsV County of San DiegoV San Diego Association of GovernmentsV San Diego County Water Authority V San Diego Geographic Information SourceV San Dieguito River Park Valley JPA V Santa Rosa Regional Resources AuthorityV Tahoe Regional Planning Agency V Tahoe-Truckee Sanitation Agency

AUDITS OF NON-PROFITS & OTHER
V Balboa Art Conservation CenterV Family YMCA of the DesertV San Diego Children’s Discovery Museum V CGS-SOCV Palmetto - SOC
I
EmDloyment History

AUDITS OF SPECIAL DISTRICTS
Report on the Firm’s System of quality Control
To the Partners of

DAVIS FARR LLP
and the Peer Review Committee of the California Society of CPAs We have reviewed the system of quality control for the accounting and auditing practice of Davis Farr LLP (the firm) in effect for the year ended May 31, 2025. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards).

A summary of the nature, objectives, scope, limitations of, and the procedures performed in a system review as described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes anexplanation of how engagements identified as not performed or reported on in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.

Firm’s Responsibility
The firm is responsible for designing and complying with a system of quality control to provide the firm with reasonable assurance of performing and reporting in conformity with the requirements of applicable professionalstandards in all material respects. The firm is also responsible for evaluating actions to promptly remediateengagements deemed as not performed or reported on in conformity with the requirements of applicable professional standards, when appropriate, and for rernediating weaknesses in its system of quality control, if any.Peer Reviewer’s Responsibility Our responsibility is to express an opinion on the design of and compliance with the firms system of qualitycontrol based on our review.

Required Selections and Considerations
Engagements selected for review included engagements performed under Government Auditing Standards,including compliance audits under the Single Audit Act and examination of a service organization (SOC I engagement).
,-,u_—- - - CPAs ‘ Advisors
9 4120 Concours, Suite 100, Ontario, CA 91764
909.948.9990 / 800.644.0696 / FAX 909.948.9633
I [email protected] Member /\ Crowe Global
@ www.gylcpa.com
Peer Review Report

As part of our peer review, we considered reviews by regulatory entities as communicated by the firm, ifapplicable, in determining the nature and extent of our procedures.OpinionIn our opinion, the system of quality control for the accounting and auditing practice of Davis Farr LLP in effect for the year ended May 3 1, 2025, has been suitably designed and complied with to provide the firm with reasonableassurance of performing and reporting in conformity with applicable professional standards in all materialrespects. Firms can receive a rating ofpass, pass with deficiencyaes,.) orfail. Davis Farr LLP has received a peerreview rating ofpass.

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Ontario, California
September 19, 2025
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CITY OF AVALON

PROPOSAL FOR PROFESSIONAL AUDITING SERVICES
FOR THE FISCAL YEARS ENDING JUNE 30, 2026 THROUGH 2028
CONTACT PERSONS:

SCOTT MANNO, CPA, CGMA
[email protected]

GARDENYA DURAN, CPA, CGMA
[email protected]

PREPARED B

ROGERS ANDERSON MALODY & SCOTT, LLP
735 E Carnegie Drive, Suite 100
San Bernardino, CA 92408
LICENSE #2596
FEIN 95-2662063
MAY 15, 2026
909889.0871
City of Avalon
Proposal for Professional Auditing Services
Table of Contents
Page
Transmittal letterTechnical Proposal
License to practice in California 1Independence 1Firm Qualifications and Experience 1 Range of services
Current municipal clientsGovernment Audit Quality Center Housing Authority and Successor Agency experience
Single Audit experience
A CFR preparation
Engagement quality control
Working paper retention
Equal opportunity employerExternal quality control reviewDisciplinaiy action Partner and supervisory staff involvement 5
Staff continuityContinuing professional education
Assigned personnel
Engagement team resumes
Similar engagements with other government entities 12
References
Specific audit approach 14
Engagement approach
Audit approach and proposed audit segmentation
Level ofstaff and approximate number of hours assigned to each segment Sample sizes (including for compliance testing)
Intelligent audit technology
Analytical proceduresAuditing in a remote environment
Standard Client-Prepared Audit SchedulesIdentification of potential audit problems Scope of work 21
Services to be provided
Proposed audit timingProposed cost
Exhibit A: Listing of current municipal clientsExhibit B: Standard Client-Prepared Audit Schedules (PBC List) rn,’
‘AICPA II
GAQC Member

CERTIFIED
II

PUBLIC ACCOUNTANTS
May 15, 2026
City of Avalon
410 Avalon Canyon Road
P.O. Box 707
Avalon, CA 90704We are pleased to respond, on behalf of Rogers, Anderson, Malody & Scott, LLP (RAMS), to your requestfor a proposal regarding professional auditing services. As a recognized industry leader and innovator forthe past 78 years, our goal has been to provide honest, high-quality, and objective results to all our clients, including governmental organizations such as yours. This dedication has fueled our firms tremendous organic growth while ensuring personalized, client-focused services, with some governmental clients being with us for over 25 years.At RAMS, we are committed to achieving the highest quality audit in the most effective manner possible.

We understand the complexities of performing governmental audits, which is why we have a dedicated team of auditors with specialized knowledge and experience to ensure our audits are planned and executed efficiently and effectively, providing you with the highest quality services.

Our proposal is presented in a clear and concise manner and is fully aligned with the requirements of therequest for proposal. We have focused on providing relevant, meaningful information that directly addresses your needs. We believe our firm’s experience, highly qualified staff, and strong reputation in governmentalauditing demonstrate our capabilities, without relying on excessive detail or unnecessary graphics often found in other proposals.

We understand that the City of Avalon (the City) will review other proposals during this process, but we believe that RAMS is the exceptional choice for your audit for the following reasons:

Reputation: We have an established reputation in the governmental and not-for-profit accounting and auditing community for providing excellent, timely service with high-quality reporting.

Advanced Tools: We utilize Teammate Analytics, a suite of over 200 Computer Aided Audit Tools (CAATs), empowering our audit teams to perform powerful data analysis that enhances our substantive audit procedures and helps identify transactions or amounts indicative of potential fraud.

Risk-Based Approach: Our intelligent, risk-based audit (using CAAT) allows us to focus on key audit areas, increasing efficiency and resulting in a higher quality audit at a reasonable fee.

Experience: We currently provide auditing services to over 70 governmental agencies and not-forprofit organizations, including over 30 cities with enterprise activities and over 35 special districts.

Remote Capabilities: We have developed a comprehensive remote working environment for our audits. All our staff are equipped to work remotely effectively and efficiently, ensuring a quality audit.Commitment to Deadlines: We are committed to meeting all reporting/auditing deadlines, resolving any issues encountered during your audit, and providing you with quality audit services.

Minimizing Stress: We understand the audit process can be stressful for you and your staff. We strive to make the audit process as trouble-free as possible by comprehensively planning and utilizing our staff and audit technologies efficiently and effectively while minimizing disruptions andmiscommunications.Personable Team: Our audit team members are personable and easy to work with, yet focused on the audit. Through open and responsive communication, we aim to minimize operational distractions foryour staff while maximizing quality service.

Tel. 909-889-0871 I www.ramscpa.net I 735 E. Carnegie Dr. Suite 100, San Bernardino, CA 92408 Quality Control: We have an extensive internal quality control review process to ensure your financial reports meet the highest standards. Each report is prepared by the engagement team, reviewed by the engagement manager, and thoroughly examined by two partners and at least one professional proofreader.

Award-Winning Assistance: We have assisted many clients with the preparation of their Annual Comprehensive Financial Reports. All our clients who submitted reports for the GFOA award havereceived them. Our participation as a GFOA reviewer also indirectly benefits our clients in the qualityreview process.

Value for Investment: Our fee estimate provides a fair and reasonable investment, commensuratewith the level of service provided and the experience of the audit team members. While we may not bethe lowest bidder, our focus is on delivering the best value and high-quality services, pricing our engagements accordingly.

Although we are a smaller, local firm, we bring the depth of experience, structure, and resources expectedfrom a much larger organization. Our clients benefit from direct partner involvement, responsive service, and continuity of staff, while still receiving a disciplined audit approach, strong quality control standards,and the technical expertise necessary to perform complex governmental audits. This allows us to provide the personal attention of a small firm with the professionalism, capability, and audit quality typically associated with a larger firm.

Rogers, Anderson, Malody & Scott, LLP is properly licensed to practice in California, including all theprofessional staff assigned to this engagement. Mr. Manno, Partner, and Mrs. Gardenya Duran, Partner, are authorized to represent the firm, submit the bid, and sign a contract with the City. They can be reachedat 735 E Carnegie Drive, Suite 100, San Bernardino, CA 92408 or 909.889.0871. We understand the work to be done as listed in the section of this proposal titled ‘Services to be Provided,’ and we are committedto meeting any agreed-upon time frames.

Thank you for the opportunity to present our proposal to the City. We are committed to exceeding yourexpectations of an auditor and believe this proposal provides you with comprehensive information aboutour firm, service team members, and our customized audit approach. We look forward to establishing a long and mutually beneficial relationship with the City. Please feel free to contact us if you have any questions regarding this proposal.

Respectfully yours,
ROGERS, ANDERSON, MALODY& SCOTT, LLPScott Manno, CPA, CGMA Partner
rwI
‘AICPA IhIII
GAQC Member
City of Ava Ion
Proposal for Professional Auditing Services
License to practice in California
Rogers, Anderson, Malody & Scott, LLP is licensed to practice in the State of California. Our key professional staff, which includes the partners, managers, and supervisors, are all certified publicaccountants licensed to practice in the State of California and follow all applicable Board of Accountancy standards.

Independence
Rogers, Anderson, Malody & Scott, LLP is independent of the City and any component units, as definedby general standard number two of the generally accepted auditing standards, and by the second general standard for government auditing in the U.S. Government Accountability Office’s Government Auditing Standards.

Firm qualifications and experience
We were established in 1948, located at 735 E. Carnegie Drive, Suite 100, San Bernardino, California.

As a comprehensive accounting firm, we offer a full spectrum of services. With over 78 years of public practice experience, we are one of the oldest, most trusted, and respected CPA firms in SouthernCalifornia, specializing in auditing, accounting, and management advisory services for governmental agencies and not-for-profit organizations. Annually, we dedicate over sixteen thousand hours to ouraudit practice, encompassing cities, redevelopment successor agencies, water districts, other specialdistricts, not-for-profit corporations, and joint power authorities. Our focus on government accountingand auditing is a primary commitment, ensuring we deliver top-quality services to local governments.

We recognize the importance of engaging auditors with a deep understanding of the complex and everevolving accounting and compliance issues that governments face today. Our firm boasts a rich history in governmental accounting and auditing, equipping us with invaluable experience, in-depth knowledge, and the technical expertise necessary to conduct high-quality governmental audits. This expertiseenables us to provide exceptional service and effective solutions at competitive fees, reflecting our value to clients. Furthermore, our active participation in various industry associations ensures we stay updated on the latest issues in governmental accounting, auditing, and operations. We promptly share any valuable insights with our clients to enhance their benefit.Our firm has a total of 60 people, which includes sixteen certified public accountants. The staff consistsof six partners, six managers, fifteen supervisors/senior accountants, twenty-seven staff accountants,and six support staff. The audit staff consists of thirty-six members who devote over 80% of their time to municipal engagements. The engagement team assigned to the City’s engagement will consist ofthe following full-time staff: one audit partner, one audit manager, one audit supervisor/senior, and twoto three staff auditors.

Range of seniices
In addition to auditing services for governmental entities, our firm offers a wide range of other services, including:
• SB 341 compliance (Successor Agencies)• Internal control agreed-upon procedures• Finance director and accounting support services• Studies and evaluations of financial condition and fiscal policies• Development and review of accounting policies and procedures• Cash management studies• Assistance with financing and public bond offerings -1-
AICPA
GAQC Member
City of Avalon
Proposal for Professional Auditing Services
Firm qualifications and experience (continued)
Additionally, we provide accounting, auditing, attest, and consulting services to both for-profit and notfor-profit entities. Our services also include tax preparation and consulting for individuals, corporations, and partnerships. We offer complimentary tax consultation services to our municipal audit clients.

Housing Authority and Successor Agency experience
Over the past five fiscal years, the firm has audited the Housing Authorities and Successor Agencies for the following entities:

City of South Pasadena City of Poway City of San Bernardino City of Thousand Oaks City of Claremont City of La VerneCity of San Marcos City of West Covina City of San JacintoCity of Moorpark Town of Yucca Valley City of Twentynine PalmsCity of Fillmore City of Hawthorne City of La MesaCity of Sierra Madre City of El Cajon City of Rosemead Current Municipal Clients
A listing of our current municipal clients can be found at the end of this proposal as Attachment A.

Single audit experience
Many of our municipal clients, as well as other governmental and not-for-profit clients, require audits in accordance with Uniform Guidance. Recently, we have conducted single audits for numerous entities.

Our specialized Single Audits Team is led by Partners and Managers who hold Intermediate and Advanced Single Audit Certifications from the AICPA, ensuring a successful and thorough engagement.

ACFR preparation
We have extensive experience in preparing Annual Comprehensive Financial Reports (ACFR). For thefiscal years ending June 30, 2023, and 2024, our team prepared over 20 ACFRs, with each entity receiving the Certificate of Achievement for Excellence in Financial Reporting from the GFOA. For the fiscal year ending June 30, 2025, we prepared over 25 ACFRs for our clients for submission to the GFOA. Additionally, we have assisted many cities and special districts in developing their first-yearreports for submission. Four of our audit partners and five of our managers/supervisory staff serve as technical reviewers for the GFOA award program. We ensure all ACFRs comply with the GFOA certificate program checklist and address any prior year comments to guarantee thorough andcompliant reports.

Governmental Audit Quality Center
As a member of the American Institute of CPAs Governmental Audit Quality Center (GAQC), we at RAMS are dedicated to maintaining the highest quality standards. Our commitment to the GAQCmembership requirements includes designating a partner responsible for the quality of our governmental audit practice, establishing rigorous quality control programs, conducting annual internal inspections, and publicly sharing our peer review report findings. Our goal is to continually enhance our quality initiatives to provide the highest quality audit services possible.

Being a part of the GAQC also grants us access to comprehensive resources that further improve the quality of your audit. Our membership ensures we receive timely information on technical, legislative,and regulatory matters, which we apply to your audit to ensure compliance with current standards andregulatory changes, benefiting our clients. -2-
‘AICPA
GAQC Member
City of Avalon
Proposal for Professional Auditing Services
Firm qualifications and experience (continued)
Engagement quality control
Our internal quality control review process ensures your audit meets the highest standards. Financialreports prepared by a senior member of the engagement team undergo multiple levels of review: firstby the engagement manager/supervisor, followed by the engagement partner, and finally a technical review by the engagement Quality Control partner. Additionally, all reports are proofread by at least one professional staff member. All audit workpapers are reviewed by the in-charge auditor and the partner in charge of the engagement.

The quality of service you receive hinges on the capabilities of the individuals assigned to yourengagement and how effectively these personnel resources are organized. Our professionals are highly trained, knowledgeable, and have a deep understanding of the environment in which governmental and not-for-profit entities operate. This expertise is crucial for providing the City with an effective and efficient audit.Our engagement team brings significant experience and a practical understanding of governmentalaccounting and auditing, combined with a broad business perspective. Each member has access to a wide range of technical resources and knowledge bases, enabling them to offer practical observations and effective solutions to the City.

Working paper retention
Rogers, Anderson, Malody & Scott, LLP will retain all workpapers and reports related to the audit for a minimum of seven (7) years, unless we are notified by the City of Avalon to extend that period.

Equal Opportunity Employer
Our firm is an equal opportunity employer committed to providing employment opportunities to all qualified individuals, regardless of race, color, sex, religion, national origin, or disability. Our diversestaff represents a wide range of cultures and ethnic backgrounds. We offer advancement opportunities based on ability, skill, and desire to progress within the firm.

Subcontracting Arrangements
Rogers, Anderson, Malody & Scott, LLP intends to utilize a subcontractor for a limited portion of the engagement. Specifically, Forvis Mazars, LLP will assist with the preparation and submission of theannual Financial Transaction Report for the City of Avalon to the State Controller’s Office.

Forvis Mazars, LLP has extensive experience in preparing State Controller reports for California cities.Rogers, Anderson, Malody & Scott, LLP will retain full responsibility for the audit engagement, including oversight of the subcontracted services, review of all deliverables, and issuance of all final reports. Noother portions of the engagement will be subcontracted.

No additional subcontracting is anticipated, and no subcontracting will occur without the prior written consent of the City, in accordance with the Request for Proposals. -3-
‘AICPA II
GAQC Member
City of Avalon
Proposal for Professional..Auditing Services
Firm qualifications and experience (continued)
External quality control review
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Our firm has a spotless record with no disciplinary actions taken or pending against it by state regulatory bodies or professional organizations. Additionally, there has never been any pending or settled litigation, nor any civil or criminal investigations. We are also not aware of any federal or state deskreviews or field reviews of our audits in the last three years.

Our firm has no record ofsubstandard work.

In addition to external quality control reviews, our firm conducts annual in-house monitoring procedures that mirror the external peer review processes, ensuring ongoing compliance and quality in our audit and attest engagements.
‘AICPA
GAQC Member
-4- 1I,p
Grant Bennett Associates
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As a member of the AICPA Private
Companies Practice Section, our
firm has actively participated in the“Peer Review” program since 1993. Every three years, an
independent firm of certified public
accountants conducts an external
review of our firm. Thisparticipation ensures that our
engagements, firm policies, and
audit procedures consistently meet
the standards set by the AICPA,the Yellow Book, and the California State Board of Accountancy.Notably, throughout ourparticipation in this program, our firm has consistently received pass
ratings from the peer reviewers.

During each peer review, an
independent firm assesses ourpolicies and procedures andinspects a representative sample of engagement workpapers and
reports, including those related to
governmental entities andengagements subject to the
Uniform Guidance. For the year
ended November 30, 2023, our
firm received a pass rating. This
rating indicates that our auditingpractices are suitably designedand complied with, providing L11AI 916,922 S’C’9 ro 916.601 52 reasonable assurance ofperforming and reporting in 0 - .nOO 01 accordance with applicable standards. The results affirm that our custom audit approach and procedures are technically sound and compliant with all relevant standards.

Disciplinary’ action
III
88IL,763 7323
City of Ava Ion
Proposal for Professional Auditing Services
Partner, supervisory and staff qualifications and experience Our partners and supervisory staff are actively and continuously involved in all aspects of their engagements. We believe that their involvement is a key aspect of the overall audit process. This includes being on-site for interim and year-end fieldwork, ensuring a proper, efficient, and effective audit with minimal disruption to your staff. The time spent on-site by partners and supervisory staff allows them to understand the City’s accounting processes and procedures thoroughly. This understanding helps in evaluating and developing opportunities for efficiency and offering practical advice to improve your accounting processes and procedures.

All professionals on this engagement have extensive experience with audits similar to the City’s, eliminating the need for the City to train our team.

Staff continuity
Maintaining continuity of audit staff is a principal concern for our firm. To retain our staff, we offer competitive wages, advancement opportunities, generous medical packages, a retirement plan, bonusopportunities, and educational benefits. While we strive for continuity, we acknowledge that staffchanges may occur. We plan to provide consistent staff year to year, which is in the best interest ofboth the City and our firm. Continuity ensures an orderly, efficient, and less disruptive audit experience.

In case of staff changes, principal supervisory and management staff, including engagement partners,managers, other supervisory staff, and specialists, may be replaced if they leave the firm or are promoted. However, the City reserves the right to accept or reject replacements.

Due to the significant involvement of our partners in all engagements, any staff transition would have a minimal impact on audit efficiency and effectiveness in subsequent years. Other audit personnel maybe changed at the discretion of the City provided that the replacements have substantially the same orbetter qualifications/experience.

Continuing Professional Education
Our auditor specialists stay current in this technical practice area by adhering to, and typicallyexceeding, the continuing professional education requirements of Government Auditing Standards and the State Board of Accountancy guidelines. All professionals at our firm participate in continuing professional education (CPE) programs sponsored by various organizations, including the Government Finance Officers Association, the American Institute of Certified Public Accountants, the California State Society of Certified Public Accountants, the California Society of Municipal Finance Officers, and the Association of Government Accountants. These programs ensure our clients are serviced by the best-trained and most proficient government auditors and accountants available. We also provide inhouse training conducted by our partners and senior staff using published resources. All staff arerequired to attend fraud and ethics training. Our goal is to provide professional staff with continuingeducation that exceeds the minimum standard of 80 hours over two years.

According to our firm’s Quality Control document and Government Auditing Standards (GAS), all staffworking on audits subject to GAS must complete CPE in line with GAS standards, requiring 24 hours directly related to governmental accounting and auditing.

To further increase our technical knowledge, we utilize resources such as the Governmental Audit Quality Center Annual Webcast Update, other relevant seminars, and monthly publications from the AICPA, the GFOA, and other sources. We also attend conferences and seminars sponsored by the GFOA, California Society of Municipal Finance Officers, California State Society of Certified Public Accountants, and the California Special Districts Association. -5-
AICPA
GAQC Member
City of Avalon
Proposal for Professional Auditing Services
Partner, supervisory and staff qualifications and experience (continued) Assigned personnel
Our goal is to provide you with capable, competent, and personable individuals who possess anextensive background in governmental accounting and auditing and genera’ business practices. Thisallows us to offer practical solutions and technical support, keeping you at the forefront of governmentalaccounting and helping you navigate complex issues.Our engagement team has the managerial and supervisory experience to provide the City with a comprehensive audit of the highest quality while focusing on personal service. The resumes of the keyengagement personnel assigned to the audit are presented below. These individuals will be assigned to the engagement for the entire contract period.

Scott W. Manno, CPA, CGMA — Partner, Engagement Partner Scott will serve as the Engagement Partner for your municipal audit. He is licensed to practice as a certified public accountant in the State of California and has over 30 years of practical,governmental accounting and auditing experience. As the engagement partner, Scott will beresponsible for the overall quality of the engagement, ensuring it is performed efficiently and effectively. He will directly oversee all engagement staff, assist in planning and performing theengagement, and review all workpapers and required reports prepared during the engagement.

Scott, like all our partners, is a working partner and will be actively involved in all aspects of theengagement, ensuring a high standard of service and attention to detail throughout the process.

Gardenya Duran, CPA, CGMA — Partner, Quality Control Reviewer Gardenya will be the Concurring Partner for the engagement. She is licensed to practice as a certified public accountant in the State of California and brings over 15 years of public accountingexperience, specializing in serving local governments. As the concurring partner Gardenya will work directly with Scott in planning and performing the engagement. In addition, she will provide technical consultation for the engagement team.

Veronica Hernandez, CPA — Audit Manager
Veronica is an Audit Manager with the firm. She is licensed to practice as a certified publicaccountant in the State of California. Veronica has over 9 years’ experience in providing accountingand auditing services for municipalities, special districts and various not-for-profit organizations. Asan audit manager, she will work directly with the audit in-charge and partner, while supervising theengagement team during all phases of the engagement. In conjunction with the audit in-charge,she will also oversee the preparation of any required reports.

Isela Briseno — Audit SeniorIsela is an Audit Senior with our firm, bringing five years of experience in providing accounting and auditing services to municipalities, special districts, and various not-for-profit organizations. As an Audit Senior, Isela will work closely with the engagement partner and manager. She will be responsible for planning the audit, supervising the staff assigned to the engagement, and reviewing all workpapers prepared for the engagement. Additionally, she will oversee the preparation of any required reports, ensuring thoroughness and compliance with all standards. -6-
%. AICPA
GAQC Member
City of Avalon
Proposal for Professional Auditing Services
Partner, supervisory and staff qualifications and experience (continued) Mr. Tony Shea, CPA — Consultant
Terry is a retired municipal audit partner with the firm providing consulting services. He is licensedto practice as a certified public accountant in the State of California. Terry has over 40 years of public accounting experience and has provided accounting, auditing, and consulting services formunicipalities, special districts, water agencies, and various not-for-profit organizations. Terry will assist on an as needed basis with the engagement. In addition, he will provide technicalconsultation for the engagement team.

Staff level accountants
All our staff accountants working on governmental audits are highly qualified to perform these audits. Prior to the audit season, our staff undergoes rigorous training that covers all aspects of ouraudit process and programs, ensuring they have a solid foundation before starting fieldwork. Eachstaff member is encouraged to take on increased responsibilities in engagements they have previously worked on, enabling them to grow and continually enhance their skills and knowledge.

In summary, we emphasize the credentials of the professionals who will be directly responsible for the quality of service you will receive. Additionally, our audit team possesses an important, albeit intangible, attribute: the professionals assigned to your audits have previously worked together as a multi-disciplined team. This ensures a smooth, efficient, and effective audit process. We are committed to allocating the necessary resources to ensure continuity of personnel throughout our relationship with the City.

AICPA
-7-
GAQC Member
City of Avalon
Proposal for Professional Auditing Services
Partner, supervisory and staff qualifications and experience (continued) Engagement team resumes
ScottW. Manno, CPA, CGMA
Engagement Partner
Professional experience
Mr. Manno began his career with Thomas, Bigbie and Smith in 1996 after serving inthe United States Army. He spent six years with the firm primarily working on audits of municipalities, special districts and redevelopment agencies as well as various not-forprofit organizations. He joined Rogers, Anderson, Malody & Scott, LLP in July 2001.

Currently, Mr. Manno serves as a technical reviewer for the GFOA ACFR Award program and he is also on the GFOA Special Review Executive Committee. In addition, he is part of the California State Society of Certified Public Accountants Governmental Accounting which meets periodically to discuss current events, pronouncements, etc.

Bachelor of Science, Business Administration — California State University, San BernardinoCertified Public Accountant — State of CaliforniaChartered Global Management Accountant — American Institute of Certified Public AccountantsRelated professional experiencePartial listing of relevant governmental agencies served (*includes enterprise fund accounting):

City of El Cajon* Town of Yucca Valley City of La Mesa* City of SanteeCity of Sierra Madre* City of Santa Paula* City of Eastvale City of 29 PalmsCity of Moreno Valley* City of Beaumont* City of San Marcos* City of Loma Linda*City of Live Oak* City of Perris* City of Exeter* City of Woodlake*City of San Jacinto* City of Menifee City of Rolling Hills Est. City of Ojai* Mr. Manno has completed over 183 hours of continuing professional education courses over the past three years of which the following select courses are relevant to this engagement:
• State and Local Government Audit Planning Considerations• Audits of State and Local Governments• 2025 Government Accounting and Auditing Update• Auditing Internal Controls for Governments Professional affiliations
Mr. Manno is a member of the following organizations:
• American Institute of Certified Public Accountants (AICPA) • California Society of Certified Public Accountants (CaICPA) • Association of Government Accountants (AGA)• Association of Certified Fraud Examiners (ACFE)• Government Finance Officers Association (GFOA)• California Special Districts Association (CSDA)• California Society of Municipal Finance Officers (CSMFO) -8-
‘AICPA 111111_Il
GAQC Member
Education/licenses
City of Avalon
Proposal for Professional Auditing Services
Partner, supervisory and staff qualifications and experience (continued) Gardenya Duran, CPA, CGMA
Quality Control Paner
Professional experience
Mrs. Duran joined Rogers, Anderson, Malody & Scott, LLP in 2010. She works primarily on audits of governmental agencies, small to mid-sized businesses, and nonprofit organizations. Mrs. Duran has served as a technical reviewer for the GFOA ACFR Award program. Mrs. Duran specializes in advisory services gearing towards helping local governments restore their finance departments and compliance after staffing disruptions for governments, municipalities and various non-profit organizations Prior to joining our firm, she was an Information Systems Technician in the U.S. Navy for nine years.

Bachelor of Science, Business Administration — California State University, San Bernardino Certified Public Accountant — State of CaliforniaChartered Global Management Accountant — American Institute of Certified Public AccountantsRelated professional experience Partial listing of relevant governmental agencies served (*includes enterprise fund accounting):

City of Hawthorne* City of El Cajon* City of Aliso Viejo City of CapitolaCity of Poway* City of San Jacinto* City of San Bernardino City of GoletaCity of Canyon Lake City of San Marcos* City of Redondo Beach* City of West Covina*City of La Mesa* City of Thousand Oaks* City of Claremont* City of Chula Vista* Continuing professional education
Mrs. Duran has completed over 145 hours of continuing professional education courses in the past three years of which the following select courses are relevant to this engagement:
• GASB Update -Recently issued Pronouncements• Fundamental of Preparing an Annual Comprehensive Financial Report• Single Audit Update• Audits of State and Local Governments Professional affiliations
Mrs. Duran is a member of the following professional organizations:
• American Institute of Certified Public Accountants (AICPA)• California Society of Certified Public Accountants (CaICPA)• Government Finance Officers Association (GFOA)• California Society of Municipal Finance Officers (CSMFO) AICPA
GAQC Member
Education/licenses
City of Avalon
Proposal for Professional Auditing Services
Partner, supervisory and staff qualifications and experience (continued) Veronica Hernandez, CPA
Audit Manager
Professional experience
Ms. Hernandez is an audit manager with the firm. She has over 9 years’ experience in providing accounting and auditing services for municipalities, special districts and various nonprofit organizations. As an audit manager, she will work closely with the engagement partner and manager and be responsible for planning the audit, supervising the staff assigned to the engagement, and performing reviews of all workpapers prepared for the engagement. In addition, she will also be responsible for the preparation of any required reports. Currently, Ms. Hernandez serves as a technical reviewer for the GFOA ACFR Award Program
Bachelor of Arts, Business Administration — California State University, San Bernardino Certified Public Accountant — State of CaliforniaRelated professional experience Partial listing of relevant governmental agencies served (*jncludes enterprise fund accounting):

City of Santa Paula*City of San Marcos*City of El Cajon*City of Aliso ViejoCity of Claremont* City of SanteeCity of La Verne*
City of West Covina*City of Moorpark*City of Hawthorne
City of Beau mont*City of Loma Linda*City of Redondo Beach*City of San Jacinto*City of Poway* City of Moreno Valley*
City of Fillmore*
Town of Yucca Valley
City of La Mesa*
Continuing professional education
Ms. Hernandez has completed over 116 hours of continuing professional education courses over the past two years of which the following select courses are relevant to this engagement:
• GASB Update — Recently Issued Pronouncements• Reporting in a Single Audit• GASB100,1O1,andlO2• 2024 Fraud Review Professional affiliationsMs. Hernandez is a member of the following professional organizations:
• American Institute of Certified Public Accountants (AICPA)• California Society of Certified Public Accountants (CaICPA)• California Society of Municipal Finance Officers (CSMFO) AICPA
GAQC Member
-10- 1Ir
Education
City of Avalon
Proposal for Professional Auditing Services
Partner, supervisory and staff qualifications and experience (continued) Isela Briseno
Audit Senior
Professional experience
Ms. Briseno joined Rogers, Anderson, Malody & Scott, LLP in 2021, primarily providing accounting and auditing services for municipalities, special districts, and various nonprofit organizations. As an audit senior, she will work closely with the engagement partner and manager and be responsible for planning the audit, supervising the staff assigned to the engagement, and performing reviews of all workpapers prepared for the engagement. In addition, she will also be responsible for the preparation of any required reports.

Bachelor of Arts, Business Administration — California State University, San Bernardino Related professional experience
Partial listing of relevant governmental agencies served (*includes enterprise fund accounting):

City of Thousand Oaks* City of Loma LindaCity of San Bernardino City of Santee Continuing professional education
Town of Yucca Valley Idyllwild Water DistrictCity of Perris* Mojave Water Agency Ms. Briseno has completed the following select courses that are relevant to this engagement:
• GAAP, GAAS, SSARS, & Other Accounting Issues• Overview of the 2024 Yellow Book • Overview of the 2024 Uniform Guidance
Professional affiliations
Ms. Briseno is a member of the following professional organizations:
• California Society of Certified Public Accountants (CaICPA)• California Society of Municipal Finance Officers (CSMFO) ‘AICPA
GAQC Member
—11—
Education
City of Twentynine Leucadia Wastewater Rosamond Community City of Chula Vista Palms District Services District
City of Ava Ion
Proposal for Professional Auditing Services
Similar Engagements with Other Government EntitiesOur firm has provided similar services to various public section agencies over the past three years. Belowis a listing of those most similar to the City ofAvalon.

Entity: City of Moreno Valley
Scope of ¼ork: Financial Audit/ACFR*/Successor Agency
Date: Years ending June 30, 2020 - presentEngagement partner: Mrs. Brianna Schultz Total hours: Approximately 430 hours each year
Ms. Patty Yhuit, Deputy Finance Director, (951) 413-3000 Contact person: [email protected] Entity: City of Hanford
Scope of vork: Financial Audit/ACFR*
Date: Years ending June 30, 2023 - presentEngagement partner: Mr. Scott Manno Total hours: Approximately 350 hours each year
Contact person: Mr. Chris Tarez, City Manager, (559) 585-2000, [email protected] Entity: City ofIndustry
Scope of vork: Financial Audit/ACFR*/Successor Agency
Date: Years ending June 30, 2023 - presentEngagement partner: Mr. Scott Manno Total hours: Approximately 330 hours each year
Ms. Mila MiIiieci, Financial Analyst III 626-33-221 1 Contact person: MMilioiecicityofindustry. org Entity: City of Santa Paula
Scope of w3rk: Financial Audit/ACFR
Date: Years ending June 30, 2021 - presentEngagement partner: Mrs. Gardenya Duran Total hours: Approximately 300 hours each year
Ms. Christy Ramirez, Finance Director, (805) 933-4211, ext.204 Contact person: [email protected] Entity: City of Loma Linda
Scope of vork: Financial Audit/RDA/Successor Agency
Date: Years ending June 30, 2013 -presentEngagement partner: Mrs. Brianna Schultz Total hours: Approximately 225 hours each year
Ms. Sonia Fabela, Finance Director/Treasurer, (909) 799-2840 Contact person: sfabela@lomalinda-ca. gov *GFOA award recipients
-12-
.AICPA
GAQC Member
City of Avalon
Proposal for Professional Auditing Services
Similar Engagements with Other Government Entities (continued)References Our firm has proudly partnered with a wide range of government entities over the past three years,including cities, successor agencies, special districts, and Federal Single Audit engagements. Thebreadth of our client base reflects our deep expertise in public sector auditing and our ability to deliverhigh-quality, reliable service tailored to each organization’s unique needs.Because of the large number of government clients we have served, providing a complete listing for this proposal would not be practical. However, we are pleased to provide detailed client references forfive current clients, including contact information, the nature of services performed, and years of service, when such information is explicitly necessary for evaluation. This ensures that the requestingagency receives the most relevant examples of our experience. If a full client list is determined to be absolutely necessary, we can provide it upon request.

Entity: City of Rolling Hills Estates
Scope of o,*: Financial Audit/ACFR
Date: Years ending June 30, 2019 -presentEngagement partner: Mr. Scott Manna Total hours: Approximately 250 hours each year
Mr. Mike Whitehead, Admin. Serces Director, (310) 377-1577, ext.112 Contact person: MikeWrollinghillsestates.gov Entity: City of Menifee
Scope of vork: Financial Audit/ACFR*
Date: Years ending June 30, 2014 -presentEngagement partner: Mr. Scott Manna Total hours: Approximately 275 hours each year
Contact person: Ms. Wendy Preece, Deputy Finance Director, (951) 672-6777 Entity: City of Goleta
Scope of w3rk: Financial Auclit/ACFR */single Audit/Successor Agency Date: Years ending June 30, 2023 - presentEngagement partner: Mr. Scott Manna Total hours: Approximately 300 hours each year
Tony Gonzalez, Accounting Manager, (805) 961-7500, Contact person: tgonzalezcityofgoleta. org Entity: Town of Yucca Valley
Scope of york: Financial Audit/ACFR*/Successor Agency
Date: Years ending June 30, 2008 - presentEngagement partner: Mr. Scott Manno/Mr. Brad Welebir Total hours: Approximately 350 hours each year
Contact person: Mr. Curtis Yakimow, Town Manager (760) 369-7207 Entity: City of Sierra Madre
Scope of york: Financial Audit/CAFR*/Successor Agency
Date: Years ending June 30, 2012 -presentEngagement partner: Mr. Scott Manno/Mr. Brad Welebir Total hours: Approximately 300 hours each year
Mrs. Hillary Guirola-Leon, Finance Director, (626) 355-7135, ext. 301 Contact person: . . hguirola-leoncayofsierramadre. com -13-
AICPA
GAQC Member
City of Avalon
Proposal for Professional Auditing Services
Specific audit approach
Engagement approach
Our engagement approach for your audit is meticulously designed to ensure measurable progress andsuccessful outcomes. This involves setting clear goals and maintaining frequent communicationbetween the engagement partner, lead auditor, and the team. Our approach leverages our extensiveknowledge and expertise in governmental accounting and auditing to identify and address key audit and accounting risks specific to the government sector. Each year’s audit includes a complete reassessment of the control environment, enabling us to respond to any changes in risk assessment effectively.

Key components of our engagement approach
Knowledge and Experience: With over 77 years of auditing governmental entities of all sizes, we possess in-depth knowledge of the governmental environment. This enables us to perform efficient and effective audits, conduct detailed risk assessments, and identify significant audit risk areas within the City’s control environment.

Intelligent Design: Utilizing advanced audit software and data analytic tools (Engagement and Teammate Analytics), we can analyze large volumes of data quickly, enhancing both the efficiencyand effectiveness of our audits.

Professional Oversight: Our partners, managers, and supervisors have extensive experience in governmental audits, allowing us to design and execute audit strategies that are both effective andefficient.

Timeliness: Meeting deadlines is a professional commitment for us. We ensure that all required and agreed-upon deadlines are met.Open Communication: Maintaining open lines of communication with all parties involved, including City management and staff, helps eliminate surprises and ensures a smooth auditprocess.

Availability: Our engagement team members are available year-round for any questions or additional consultation. City staff will have direct access to the partner, manager, and supervisorystaff during and after the engagement.Cost-Effectiveness: Our customized audit approach and experienced auditors help reduce overallaudit costs while delivering effective audits and high-quality reports.

Risk-Based Approach: We perform detailed risk assessment procedures to understand the City and its environment, including internal controls. This forms the basis for our assessment of risks of material misstatement at the financial statement and relevant assertion levels. We may perform further audit procedures concurrently with risk assessment as necessary. -14-
AICPA
GAQC Mmher
City of Avalon
Proposal for Professional Auditing Seivices
Specific audit approach (continued)
As stated in our proposal, our primary objective is to conduct an audit of the financial statements in accordance with required auditing standards and to express an opinion on those statements. Ourengagement approach also offers several value-added benefits at no additional cost:

Efficiency and Minimal Disruption: Our audits are designed to be efficient and effective,minimizing disruption to office operations.Practical Observations and Recommendations: We provide practical observations and recommendations on internal control issues, accounting standards implementation, and relatedpolicies and procedures.

Operating Efficiency Opportunities: We identify opportunities for operating efficiencies that can help reduce the City’s operating costs.

By employing this comprehensive engagement approach, we ensure that the City’s audit is conducted with the highest standards of quality and professionalism.

Audit approach and proposed audit segmentation
The following is a summary of the audit team’s approach for your engagement. The audit will be divided into the following segments:Segment I - Interim Testing: Planning, Pre-Audit Administration, and Internal Control Testing Objectives: During this phase, our principal objectives will be to gather information about the City and its environment, including its internal controls over financial reporting.

Approach:
• Initial Meetings:
o Meet with the City’s staff to determine convenient dates to begin our audit and to discuss the assistance to be provided by the City’s staff.
• Engagement Team Brainstorming:
o Hold brainstorming sessions with engagement team members to discuss the susceptibility of the City’s financial statements to material misstatement and fraud. • Review and Evaluation:
o Review and evaluate the City’s accounting and reporting processes by examining the prior year’s audit workpapers, City-prepared documents such as budgets, in-house financial reports, previously issued ACFR, organizational charts, manuals, programs, policies and proceduresmanuals, and minutes of governance meetings. o Perform analytical procedures to enhance our understanding of the City and identify areas that may need further assessment and additional testing.
• Regulatory Review:
o Review and retain copies of any pertinent local, state, and federal statutes, regulations, or charters that apply to the City.
o Obtain a full population of potential compliance areas to perform testing and select a random or stratified sample, utilizing our data analytic software, to ensure a true representation of theappropriate compliance requirements are being selected. -15-
‘ AICPA
GAQC Member
City of Avalon
Proposal for Professional Auditing Services
Specific audit approach (continued)
• Internal Control Evaluation:
o Obtain a thorough understanding of the City’s internal controls over financial reporting and compliance by documenting key internal control components, utilizing questionnaires, walkthroughs, inquiries, and observation.
o Evaluate the design of controls relevant to the audit and test controls, if control risk is to be assessed below maximum, by selecting a sample of transactions and reviewing supportingdocumentation. • Management Communication:
o Document and review any findings noted during the testing of internal controls with management.
o Provide a preliminary management letter with recommendations for improving any weaknesses in operations and suggestions for enhancing the efficiency of the City’s operations. • Audit Data Analytics:
o Utilize powerful audit data analytic software to analyze large amounts of data quickly and focus on areas/transactions that are red flagged.

IT General Controls:
• Security Access Controls:
o Evaluate general system security settings, password parameters, processes for adding, deleting, and changing security access, access capabilities of various user types, accesscontrols to networks and financial applications, data file access controls, and physical access to networks and servers.
• Computer Operations:
o Evaluate backup and recovery processes and review procedures for identifying and handling operational problems.
• System Development and Changes:
o Evaluate processes related to system development and system changes, if applicable. • Application Testing:
o Determine the necessity of testing application controls based on professional judgment during the planning stages of the engagement.

Audit Team: This phase will be performed by the audit senior and two to three staff accountants, underthe direct supervision of the audit manager and partner.

This comprehensive approach ensures a thorough understanding of the City’s financial environmentand internal controls, setting a solid foundation for the audit. -16-
AICPA IhIImI
GAQC Mrnher
City of Avalon
Proposal for Professional Auditing Services
Specific audit approach (continued)
Segment 2 -Year-End Testing: Substantive Testing
Objectives: During this phase, our primary objectives will be to assess the risk of material misstatementat the financial statement level and specific assertions, design overall responses to assessed risks and further audit procedures, perform substantive tests, and complete the audit while evaluating auditfindings, if applicable.Approach:
• Risk Assessment and Audit Plan Development:
o Identify significant risks and develop a detailed audit plan using the results from Segment 1. • Design and Perform Substantive Tests:
o Design substantive tests of account balances tailored to the City’s operations and assessed level of risk. Substantive procedures will include testing material balance sheet accounts,material revenue and expenditure/expense accounts, along with various analytical procedures as necessary.
o Confirm various accounts with outside parties (e.g., cash, investments). • Risk Evaluation:
o Determine whether our testing supports the initially assessed level of risk at both the financial statement level and the assertion level.
• Audit Adjustments:
o If any proposed audit adjustments are noted, we will discuss and explain them in detail with the appropriate level of management before posting.

Audit Team: This phase will be performed by the senior accountant and two to three staff accountants, under the direct supervision of the audit manager and partner.

Segment 3 -Reporting: Report Preparation and Audit Conclusion (Workpaper Review) Objectives: During this phase, our principal objectives will be to evaluate whether the financialstatements, as a whole, are free from material misstatement, form an opinion(s), and issue our report.

Approach:
• Material Misstatement Evaluation:
o Determine, based on our substantive testing and other procedures, whether the financial statements, as a whole, are free of material misstatement. This will provide the basis for our opinion(s).
• Workpaper Review:
o Review all audit workpapers to ensure the audit was performed in accordance with required standards (GAAS, GAGAS, etc.) and prepare drafts of all required reports by the agreed-upondates. • Quality Control Review:
o Conduct an independent review of the financial statement draft by the engagement’s quality control partner and issue all reports by the agreed-upon dates.

Audit Team: This phase will be performed by the audit senior and one staff accountant, under the direct supervision of the audit manager and partner. Additionally, the engagement’s quality controlpartner will perform a detailed quality control review of the financial statements. ‘AICPA
17 GAQC Member
City of Avalon
Proposal for Professional Auditing Services
Specific audit approach (continued)
Customization and Communication: The procedures listed above are general. After our initial reviewof the City and our detailed risk assessment, we will customize the engagement to address the specificsof the City and the audit itself. We will determine which procedures to perform based on our riskassessment. All our audits are customized to each entity, ensuring a complete, effective, and efficient audit. Our approach is founded on open communication, a strong knowledge of the City’s operations,and detailed planning at the initial stages of the audit.

Timeliness and Resource Allocation: Our firm is dedicated to performing a timely audit engagement.

Prior to the start of the audit, we will meet with City staff to agree on adequate timeframes for theperformance of the audit and the release of the financial statements. We will allocate the necessary resources to meet these agreed-upon timeframes.

Level of staff and approximate number of hours assigned to each segment Segment Partner Manager Senior Staff Total
Segment ISegment 2
Segment3 _________ _________ _________ _________ _________ Totals* 20 31 71 183 305 *
= excludes Single Audit hours and Annual Financial Transaction Report ho urs 4 8
8 12
18 28
69 91
99 139
8 11 25 23 67
Sample sizes (including for compliance testing)
Our sample sizes will be determined in accordance with the AIC PA’s Audit and Accounting Guide, Audit Sampling, and will be selected using professional judgment or our TeamMate Analytics software, depending upon circumstance, as permitted by Statement on Auditing Standards. Our methods aredesigned to provide the most audit coverage without expending excess time. Our sample sizes willdepend upon our preliminary assessment of control risk, our planned substantive testing and analytical procedures as well as our professional judgement.

We utilize our Computer Aided Audit Tools (CAAT) software, Teammate Analytics, to draw our audit samples. The software allows us to generate random samples, systematic samples, stratified samples,attributes samples as well as monetary unit samples (also called probability-proportional-to-size ordollar unit sampling).

Intelligent audit technology
Our audits leverage advanced technology through powerful software tools such as Engagement and Teammate Analytics. Additionally, all audit team members are connected wirelessly, enabling real-time information sharing. The benefits of our audit technologies include:• Teammate Analytics: This suite of over 200 dynamic Computer Aided Audit Tools (CAATs) allows us to analyze large amounts of data in seconds. Using data directly from the City, we can search for duplicate checks, detect transactions during unusual hours or on holidays/weekends, perform Benford’s Law analysis, and identify instances where a vendor has issued multiple invoices with sequential references, among many other tests. This empowers our audit teams to perform powerful and meaningful data analysis, enhancing our value-added services. -18-
AICPA
GAQC Member
City of Avalon
Proposal for Professional Auditing Services
Specific audit approach (continued)
• Customized Analytical Schedules: We create our own analytical schedules to easily compare current balances to prior year balances and current vs. budget balances, significantly reducing the time required from City staff.
• Real-Time Financial Statement Analysis: Once your trial balances and financial statements are entered into our software, we can review your financial statements in the field, allowing us to noticeand address any variances immediately. • Linked Financial Statement Schedules: We link financial statement schedules directly to our audit software trial balances, enabling us to provide the City with fund financial statements almost immediately after importing the trial balances.
• Audited Trial Balances: We provide the City with audited trial balances that show the coding of the financial statement schedules, making it easier for City staff to review. These reports include each account coded to a specific financial statement line item/function and journal entries postedduring the audit.

Analytical Procedures
To effectively utilize analytical procedures, industry background and knowledge are essential. With ourfirm’s extensive experience and qualified staff, we possess the necessary knowledge to apply analytical procedures efficiently throughout our audit of the City. • Interim Phase:
o Compare current and prior year unadjusted balances to identify areas requiring additional analysis.
o Compare current year actual amounts to the City’s annual budget (both original and adopted). • Final Phase:
o Perform procedures similar to those in the interim phase.o Compare certain financial ratios for current and prior years.o Conduct reasonableness tests.o Investigate any significant variances further through inquiry and additional substantive testing until resolved to our satisfaction.
• Post-Fieldwork:
o Compare current and prior year audited balances, considering expected relationships based on our knowledge of the City, similar entities, and the general economic environment. o Utilize additional analytical techniques such as trend analysis as needed.

Unlike otheraudit firms, we use analytical procedures to supplement, notsupplant, oursubstantive testing, ensuring a thorough and comprehensive audit.

Auditing in a remote environment
The evolution of technology has revolutionized the accounting and auditing profession, enabling us to provide high-quality services remotely with efficiency, precision, and timeliness. During the COVID-19pandemic, our firm adapted quickly to a fully remote audit environment and developed processes thathave since become integral to our standard approach. These advancements not only enhanced the quality of our audits but also resulted in significant efficiencies for both our team and our clients. -19-
‘AICPA IaI
GAQC Member
City of Avalon
Proposal for Professional Auditing Services
Specific audit approach (continued)
Remote Audit Approach
• Technology Utilization:
o We use secure cloud-based platforms for document sharing and management, such as Engagement Organizer, ensuring client data remains safe and accessible. o Video conferencing tools (e.g., Zoom, Microsoft Teams) facilitate real-time communication with City staff, enabling collaborative discussions and efficient issue resolution. • Workflow and Communication:
o Regular Communication: We maintain routine contact with clients throughout all phases of the audit via email, phone calls, and video meetings.
o Responsiveness: Our team prides itself on quick turnaround times for questions or issues, making remote collaboration as seamless as on-site interactions. • Flexibility for On-Site Presence:
o While we anticipate performing the majority of our work remotely, we understand that some aspects of the audit may benefit from an on-site presence. If desired, we will work with the City to determine an acceptable staffing level for in-person activities, balancing health, safety, and operational needs.

Benefits of Remote Auditing• Efficiency Gains:
o Remote auditing reduces the need for travel time, allowing both auditor and auditee to focus on the tasks at hand, resulting in faster turnaround on requests and issue resolution. o Immediate access to digital documents and records eliminates delays associated with physical transfers of information.
• Enhanced Quality of Life:
o By minimizing travel, our staff can dedicate more time to client work and professional development, improving overall morale and productivity. • Environmental Impact:
o Reducing unnecessary travel decreases traffic congestion, lowers fuel consumption, and contributes to improved air quality in Southern California. • Year-Round Availability:
o Our remote-first approach fosters an ongoing partnership, encouraging clients to reach out throughout the year for guidance on matters that could impact the audit or their financial reporting.

Standard client-prepared audit schedules
A listing of standard client-prepared audit schedules anticipated to be provided by City staff during the audit can be found at the end of this proposal as Attachment B.

Identification of potential audit problems
One potential problem could be the implementation of any future GASBS. With our deep understanding of governmental accounting and auditing, constant training, and broad resources, we do not anticipateany issues during a GASB implementation. Our approach to any GASB statement implementation would be as follows: gain a thorough understanding of the pronouncement; determine applicability tothe City; if applicable, discuss the statement and how it will affect the City with City staff; and provide guidance to City staff on the accounting and financial reporting implications. -20-
V4 AICPA II
GAQC M9mber
City of Avalon •.

Proposal for Professional Auditing Services
Scope of Work
Services to be provided
The City desires the auditor to express opinions on the fair presentation of the financial statements for the following: the City of Avalon, in accordance with generally accepted accounting principles.

In addition, we shall:
• Prepare the financial statements (ACFR), in accordance with General Accepted Accounting Principles, with management’s direct oversight and approval. • Apply certain limited procedures related to Management’s Discussion and Analysis and Required Supplementary Information and provide an in-relation-to’ report on the combining and individual fund financial statements and supporting schedules, if applicable. • Provide opinions as to compliance with the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (0MB Uniform Guidance). RAMS is toprovide an “in-relation-to” report on the Schedule of Expenditures of Federal Awards based on the auditing procedures applied during the audit of the financial statements. • Test compliance with Article XlllB pertaining to the City’s appropriation limit and prepare an Agreed-Upon Procedures report to the City Council regarding compliance. • Prepare and filing of the Annual Financial Transactions Report to the State Controller of California for the City of Avalon.
• As needed services, if requested by the City throughout the engagement.

Our audit(s) will be in accordance with:
• Generally Accepted Auditing Standards as promulgated by the American Institute of Certified Public Accountants, including requirements found in the most recent AICPA audit guide Audits of State and Local Governments.
• Government Auditing Standards issued by the Comptroller of the United States of America.• Single Audit Act of 1984, as amended in 1996.• Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (0MB Uniform Guidance).
• Any other applicable standards for other items outlined in the Scope of Work to be performed and/or reports to be issued.

Reports to be issued:
• A report on the fair presentation of the financial statements in conformity with GAAP.• A report on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with Government Auditing Standards (material weaknesses or significant deficiencies). • We will issue reports to those charged with governance (SAS 114 letters) as required by auditing standards.
• Prepare Management Letter that includes significant and less significant (i.e., reportable and non-reportable) recommendations for improvements to internal control. • A report in compliance with requirements applicable to each major federal program and internal control over compliance in accordance with the Uniform Guidance, if applicable. • Appropriations (GANN) Limit Agree-Upon Procedures Report RAMS will also perform the following:
• Communicate to the governing body, as required by the auditing standards for the engagement performed.
• Make an immediate, written notification of all irregularities and illegal acts or indication of illegal acts of which we become aware to the following: City Council, City Manager, City Attorney and Finance Director.
-21-
‘AICPA IaI
GAQC Member
City of Ava Ion
Proposal for Professional Auditing Services
Scope of Work(continued)
Proposed audit timing
Audit planning
• Auditor
transition:

Meet withprior auditor
to review
workpapers.
• Entrance
conference
to meet with
management
for pre-audit
planning.
• Preliminary
risk
assessmentprocedures.

A
June/July
Obtain an understanding of
systems, internal controls,and current-year issues.
• Assess and evaluate design
and implementation of key
internal controls (including
IT related).
• Perform tests of internal
controls as needed.
• Identify control deficiencies• Perform detailed risk
assessment procedures.
• Draft internal control
comment letter.
• Develop detailed audit plan — provide management with a detailed listing of itemsneeded to perform the audit,including the timing of whenitems are needed. • • Perform substantive audit
fieldwork, includingsubstantive analytical
procedures.
• Consider whether audit
evidence is sufficient to
form an opinion.
• Conduct exit conference
with management todiscuss proposed entries,
internal control issues, etc.

NovemberlDecember
Determine whether,
based on our substantive
testing and other
procedures, the financial
statements, taken as a
whole, are free of
material misstatement.

Review all workpapers.Evaluate financial
statements and notedisclosures.
• Perform final analytical
procedures.

Draft required reports.Issue final requiredreports by or before agreed upon date of
December 4th of each
year, provided that all
previous milestones havebeen achieved.
• Present to governing
body as needed.

Proposed cost
See separate cost proposal.

AICPA
GAQC Member
-22-
Planning/internal control te#is preparation/workpaper
Anticipated timing of each segment
October!November I
•••••
Current municipal clients Exhibit
A
Municipalities
City of Atiso ViejoCity of BeaumontCity of Brawley
City of CalabasasCity of CalimesaCity of CarpinteriaCity of Chula VistaCity of ClaremontCity of EastvaleCity of El CajonCity of ExeterCity of Fountain Valley City of Goleta
City of HanfordCity of HawthorneCity of Imperial Beach
City of Industry
City of La Mesa
City of La VerneCity of LawndaleCity of Live OakCity of Loma LindaCity of Los AJamitosCity of MenifeeCity of Mssion \IiejoCity of MeorparkCity of Mereno ValleyCity of Murrieta City of OjaiCity of PerrisCity of Rolling Hills EstatesCity of San BernardinoCity of San Dimas City of San Jac into
City of San Marcos
City of Santa PaulaCity of SanteeCity of Sierra Madre
City of Signal HillCity of South PasadenaCity of Thousand OaksCity of Twentynine PalmsCity of WildomarCity of WoodlakeCity of Yorba Linda Town of WindsorTown of Yucca Valley
City of Canyon LakeCity of YucaipaCity of Grand Terrace Special Districts
Beaumont Cherry Valley Water DistrictBedford-Coldwater Groundwater Sustainability AuthorityBig Bear Area Regional Wastewater Agency Special Districts Icontinued)Capistrano Bay Community Services DistrictChino Basin Desa!ter AuthorityConejo Recreation and Park District Consolidated Fire AgenciesCrestline Sanitation DistrictCrestline Village Water DistrictCrestline-Lake Arrowhead Water Agency East Valley Water DistrictEtsinore Valley Municipal Water District Elsinore Valley Municipal Water District -WESA
Elsinore Valley Municipal Water District FA
Fillmore-Piru Groundwater Sustainability AgencyForesthill Public Utility DistrictHeadlands Communications Fac Auth Headlands Fire Training Authority
Idyllwild Water DistrictInland Valley Development Agency Las Virgenes Municipal Water DistrictLeucadia Wastewater District March Joint Powers AuthorityMission Springs Water DistrictMojave Water AgencyMontalvo Community Services DistrictMound Basin Groundwater Sustainability AgencyMountain Communities Fire Safe CouncilMountains Recreation and Conservation Authority Nipomo Community Services DistrictNorth County Dispatch Joint Powers AuthorityPalos Verdes Peninsula Transit AuthorityPine Cove Water DistrictPomona Valley Transportation AuthorityResource Con. Dist. of the Santa Monica MountainsRim of the World Park & Rec. District Riverside County Citrus Pest Control District No. 2
Riverside County Citrus Pest Control District No. 3
Rosamond Community Services DistrictRossmoor Community Services DistrictRubidoux Community Services DistrictRunning Springs Water District San Bernardino County Special DistrictsSan Bernardino International Airport AuthoritySan Bernardino Valley Municipal Water DistrictSan Bernardino Valley Water Conservation DistrictSan Joaquin Regional Rail CommissionSan Luis Rey Municipal Water District Southern California Coastal Water Research Powers AuthoritySuccessor Agency to the County of SB RDA Thousand Oaks Alliance for the ArtsTriunfo Water & Sanitation District Upper San Gabriel Valley Municipal Water District
Valley of Enchantment Municipal Water CompanyValley Water CompanyVentura County Public Financing Authority West Basin Municipal Water DistrictYucca Valley Airport District Sample client-prepared list Exhibit B
QJ’JTID OJS’JTNNV1EC]1IX)XX atyof)o(
SEC11ON NAME REQUEST ITEMGeneral Information Trial balance in Excel as of the last day of the period.

Detailed general Ledger for the period (preferably in Excel).

Copies of all Board of Director meeting minutes from inception to present Detail of related party transactions for the period.Detail of legal expenses by attomey and copies of all legal invoices for the periodDetail of intercompany revenues and expenses for the period.

Permanent File Any new partnership agreements or amendments.

Any new employment agreements.

Employee Benefit Plan document and amendments, if any
Operating and/or Capital Lease agreements. Provrde any new, amended or extended agreements.

Any other corporate agreements that may be pertinent, such as employee handbook Organization Chart/Employee Listing.Number of full time-equivalent employees at end of period.

Any new debt agreements, modifications or renewals (including those made after the end of the period).

General Original budget in excel for import purposes.

Prior year GFOA commentsList of banking relationships with associated account numbers and contact infurmation, including any accounts thatmay have been closed during the year.List of attorneys used during FY 2OXX and contact information.Please provide responses to our Pre-audit questionnaire, if not already provided.

Confirmations Provide updated list of contacts including email addresses for the following agencies: Cash reith fiscal agent accounts and all loan receivables loan accounts
IT Provide an updated IT systems understanding, see attached for item provided in the prior year Provide Process Manager Listing report for the fiscal year.

Narratives Updates to the attached process narratives.

Disbursements Disbursements check register (including checks and wire transfers) from 7/lIXXto date so that we can pick our sample for testing in excel.

Detail listing of all wires made in fiscal year.

Cash Receipts Provide most recent completed cash receipt transaction with supports receipts and related reports.

Billings Utility rate schedules for FY 2OXX
Billing calendar for FY 20)O(
Credit Cards Credit card user list
Listing of all credit card user activity for the fiscal year for each month Updated credit card policy, if any
Payroll Most recent employee listing showing employee name, title and department.

Payroll calendar for FY 20)fX
Salary schedule for FY 20)O(
Investments Quarterly/monthly investment reports for FY 20)O( Copy of annually adopted investment policy.

Treasurer’s Reports from July 1 of the year under audit through the most current month.

Contracts Complete list of active contracts initiated in FY 2O)O with the following information: Vendor, Date Contract Initiated, Total Contract Amount, Date Contract Expires in excel.

Common Controls Please provide Bank reconciliations and bank statements for the following months. Month )O Month )O Month )Oç Month )O(
Joumal Entries Journal Entry listing for penod of 7/1/20)0< to present date Related Parties Most recent Forms 700 flIed by City Council Members, City Manager, City Attorney, & Finance Director and members of managementList of any known related party transactions.

Budget Excel list of budget amendments and supporting documentation for appropriate approval.

Copy of the signed resolution adopting the FY 20)0< budget for the City.

Sample client-prepared list Exhibit B
Cash List of all bank accounts as of the last day of the period, including any closed accounts dunng the period.

Bank reconciliations and supporting listings of reconciling items as of the last day of the period for all bank accounts.

Bank statements as of the last day of the period and the last day of the first month after the period for all bank accounts.

Pooled cash reconciliation, if applicable
lnsestments Reconciliation of inestment income/actisity for the year Interest allocation schedule for all four quarters
GASB 40/72 reports for financial statement disclosures
Accounts Recelable A/R aging as of last day of the period by customer and detailed by inoice.

Detail of all wnte-offs and credit memos for the first 60 days after the end of the period.Notes receieble agreements and roll foiward schedule, if applicableReceipts register for the first three months following the yearend date Due to/from and Advan Schedule of due to/froms that are not related to negative cash balances Roliforward schedule of advancesNew advance agreements, if applicable Other Current Assets Copy of prepaid insurance policy in effect on the last day of the period.

Detail of deposits and other prepaid expense accounts on the last day of the penoct.

Inentory Copies of count sheets as of the fiscal yearend inventory count Reconciliation of inentory balances to the general ledger Capital Assets Fixed asset detail as of the last day of the period and depreciation schedule through same date.

Rollforward of fixed assets by category (additions, disposals, ending balance as of the last day of the period).Reconciliation of fixed assets to GL expense accounts for goemmental acti4ties for the GASB 34 conersionFor any disposals in the current year, prode support for approvals and for any cash receied for the sale/disposal of the assets
Accounts Payable A/P aging as of the last day of the penod by vendor and detailed by inoice, if possible, reconciled to the general ledger.Listing of all cash disbursements (checks/wires/credit card purchases) for the first three months after the end of theperiod.

All credit card statements as of the last day of the period and subsequent payment of balance, if paid Accrued Liabilities Payroll register applicable to first pay date in the first month of the period.

Vacation policy, if not in the employment handbook requested aboe.

PTO Accrual Analysis as of the last day of the period.GASB 101 analysis Deposits Payable Roll forward schedule or reconciliation of deposit activity for the fiscal year Other Liabilities Supporting schedules for any other material liability balances Unearned Revenues Supporting schedule identifying unearned balances as of the fiscal yearend.Unavailable Reenues Supporting schedule of unavailable reenues activity for the current year.Debt Debt Rollforward or GL actity for the period ended.

Bank Covenant Compliance Certificate.

Pension myCaIPERS reports in the attached instructions
Valuation reports for the most recent period
Allocation support for balances across the various funds OPEB Most recent valuation report for the current year
Prode the census data used to base the most current valuation Allocation support for balances across the various funds Leases Rollforward schedule of lease activity for the year Copies of any new leases entered into, including modifications made to existing leases SBITA Rollforward schedule of SBITA activity for the year Copies of any new subscnptions entered into, including modifications made to existing subscriptions Equity Equity rollforward as of last day of the periodIncome Statement Lead schedules for major tax revenues collected YTD Payroll Summary Report.

Form W-3 for the current year
Transfers Schedule of interfund transfers for the current year, including identification of the purpose for the transfer • • •••• PREPARED BY
I •• • LSL,LLPI......L Certified Public Accountants License Number 2584

TECHNICAL PROPOSAL
City of Avalon
RFP - Professional Auditing Services
Date of Submission: May 22, 2026
Valid for 120 Days
Authorized by:

Christian Townes, CPA, [email protected] Technology DriveSuite 350 Irvine, CA 92618
Office: (949) 829—8299
Direct: (714) 988-4852
City of Avalon
RFP -Professional Auditing Services

2. Table of Contents2. TABLE OF CONTENTS I

3. TRANSMITTAL LETTER 2
Authorized Representative 3

4. DETAILED PROPOSAL
4 I. License to Practice in California
4 2.lndependence
4 3. Firm Qualifications and Experience
4 History
& Size
4 LSL’s Government Team Resources
4 Location 5
Government Auditing Standards 6Current List of Municipal Clients 6GFOA Award Program 6Single Audit Experience 6 Peer Review 7Desk Review! Disciplinary Action 10

4. Partner, Supervisory, and Staff Qualifications and Experience 10 Organizational Chart of Principal Staff 10
Engagement Team Resumes 11
Additional Resources 12

5. Similar Engagements with Other Government Entities 13 Most Significant 13
Client References 15

6. Specific Audit Approach 16
Project Management Methodology 16
Quality Management System 17Project Schedule 17Proposed Work Plan 19 A) Proposed Segmentation 19
B) Level of Staff Assigned and Number of Hours to be Assigned 20 C) Audit Sampling 21
D) Type And Extent of Analytical Procedures 21E) Electronic Data Processing Software & Al Technology 21
F) LSL’s Approach to Understanding the City’s Internal Control Structure 22 G) Determining Laws and Regulations Subject to Audit Test Work 23 H) Drawing Audit Samples for Compliance 23

7. Anticipation Of Potential Audit Problems, Roles
& Responsibilities of the City 23
GASB Implementation 24
LSL HIGHLIGHTS: AWARDS
& VALUES 24

TRAINING SERVICES
& LSL SEMINARS 25

APPENDIX
A
— CURRENT LIST OF MUNICIPAL CLIENTS 26

APPENDIX
B
— ENGAGEMENT TEAM RESUMES 28
City of A va/on
RFP -Professional Auditing Services

3. Transmittal LetterMay 22, 2026
City of Avalon
Attn: Matthew Baker, Finance Director
P.O. Box 707
Avalon, CA 90704
Dear Mr. Baker and Evaluation Committee,LSL, LLP (“LSL”) is pleased to present our proposal for Professional Auditing Services, and we value the opportunity to demonstrate our professional qualifications and commitment to excellence to the City of Avalon (“City”).

This proposal details our understanding of the scope of work outlined in the City’s RFP and showcases our firm’s experience, knowledge, and creative problem-solving capabilities in governmental auditing.

We understand that the City of Avalon is seeking a qualified firm to audit its financial statementsfor the fiscal year ending June 30, 2026, with the option of auditing its financial statements for each of the two (2) subsequent fiscal years, extending through 2028. This includes expressingan opinion on the fairness of the City’s financial statements, a Single Audit, as needed, agreedupon procedures pertaining to the City’s GANN Limit (Appropriations Limit), and the preparationof the Annual State Controller’s Financial Transaction Report.

At LSL, our Government Services team isn’t just another department — it’s the backbone of our firm. With a robust team of 60+ audit and consulting professionals, we bring decades ofexperience and highly specialized industry knowledge dedicated to serving state and localgovernments across the United States. Our expertise has shaped efficient procedures andstreamlined work plans that deliver results. With unequaled government experience, we areconfident that LSL is the best-qualified accounting firm for the City.Our government assurance team specializes in high-quality governmental audits aligned withGAAS and current GASB pronouncements. We prioritize accuracy and thoroughness while ensuring timely report delivery. Our commitment to effective collaboration and transparency withthe City safeguards the integrity of its financial reporting and compliance with all regulatory requirements.

City of Avalon
RFP -Professional Auditing Sen/ices

AUTHORIZED REPRESENTATIVE
Christian Townes is the designated Engagement Partner who will serve as the primarypoint of contact for this proposal. She is authorized to make representations on behalf of our firm and can be reached directly by phone at (714) 988-4852 or by email atChristian [email protected]. Please contact Christian for any clarification or contract negotiations related to this proposal.

We affirm that our proposal fully aligns with all terms, conditions, and requirements outlined inthe City’s REP. Please note there was not a Professional Services Agreement attached to the REP for review per RFP PDF Page 10, we will review the PSA upon receipt for mutual agreement and AICPA compliance.

Our proposal is a firm and irrevocable offer for one hundred twenty (120) calendar days following the closing date of the receipt of proposals. We welcome the opportunity to discuss any aspect of our proposal to ensure your complete satisfaction.Sincerely,Christian Townes, CPA, Partner

LSL, LLP
500 Technology Drive, Suite 350
Irvine, CA 92618
Office: (949) 829—8299
Direct: (714) 988-4852
City of A va/on
RFP -Professional Auditing Services

4. Detailed Proposal

1. LICENSE TO PRACTICE IN CALIFORNIA
LSL is a public accounting firm licensed by the State of California Department of Consumer Affairs as a Public Accounting Partnership. Additionally, we are members of the American Institute of Certified Public Accountants (AICPA) and the California Society of Certified Public Accountants (CaICPA). All key members assigned to this engagement are licensed or are in the process of obtaining their license as Certified Public Accountants by the State of California.

Business License
LSL affirms that we will obtain and maintain active business licensure with the City of Avalonupon award of contract.

2. INDEPENDENCE
LSL meets the independence requirements set forth by the Government Auditing Standards.

Our partners have no ownership in any other business organization that currently or willpotentially provide services, supplies, materials, or equipment to the City. We annually distribute a listing of our firm’s clients to all employees to ensure that any possible independence threats are properly documented and reviewed.

3. FIRM QUALIFICATIONS AND EXPERIENCE
History & SizeLSL, LLP 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.

We provide auditing, accounting, and consulting services to over 100 municipal clients, including counties, cities, water and electric utility districts, and special-purpose government agencies.Our government sector services encompass a broad range of specialties, including attestation, compliance, consulting, outsourced accounting and reporting, year-end close assistance, interim staffing, strategic planning, and tax services.

LSL’s Government Team Resources
Our governmental staff consists of three (3) Partners, one (1) Director, four (4) Senior Managers, eight (8) Managers, nine (9) Supervisors, and twenty (20) Professional Staff.

City of Avalon
RFP -Professional Auditing Seivices
LSL will not be subcontracting any portion of the City’s audit. All staff assigned to the audit portion of the engagement will be employed by LSL on a full-time basis and have extensive experience providing auditing services for cities, counties, and special-purpose governmentagencies. However, LSL does collaborate with a third-party for the preparation of the SCO (State Controller’s Office) reports to ensure that the reports are prepared and filed correctly and timely by experts in those reports.

Our educational programs are designed to provide our team members with the knowledge and skills necessary to deliver high-quality services to our clients. We offer a variety of trainingopportunities, including those provided by CaICPA, AICPA, Government Audit Quality Center, and Government Finance Officers Association (GFOA).

Location
Our Offices
...

Irvine, CA
500 Technology Drive, Suite 350
Irvine, CA 92618
Phone: (949) 829-8299
Sacramento, CA Phoenix Metropolitan Area, AZ The Woodlands, TX 500 Capitol Mall, Suite 2350 950W. Elliot Rd., Suite 110 21 Waterway Avenue, Suite 30089 Sacramento, CA 95814 Tempe, AZ 85284 The Woodlands, TX 77380 Phone: (916) 503-9691 Phone: (480) 424-7855 Phone: (936) 828-4587 The Irvine office will serve as the physical office to support the City; however, we regularly share staff and resources across our offices to leverage the virtual footprint of our government team that spans across the United States. This collaborative approach ensures that you receive the highest level of industry-specialized service while maintaining a streamlined, reliable audit and comprehensive coverage.

Staff Continuity
To ensure the quality of our staffing, we have established firm policies that prioritize the continuity of engagement teams, except in cases where an employee has left the firm or has been promoted. In the event of any changes in staffing at the Manager position and above, LSL will first seek written permission from the City.

City of Avalon
RFP -Professional Auditing Services
Government Auditing Standards
LSL understands its responsibilities to perform audits and issue opinions on the City’s financial statements as well as its fair presentation. Our financial audits are performed in accordance with the Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller General of the United States, and our Single Audits are performed in accordance with therequirements of the Uniform Guidance. We will also evaluate the City’s internal control system and provide recommendations for growth and improvement.

Current List of Municipal Clients
A current list of municipal clients can be found in APPENDIX A — CURRENT LIST OF MUNICIPAL CLIENTS, which includes LSL’s most significant engagements conducted within the last three (3) years that are similar to the engagement described in this request for proposal.

GFOA Award Program
LSL understands the significance of obtaining and maintaining the Certificate of Excellence inFinancial Reporting from the GFOA. We have prepared financial statements and footnote disclosures for many of our local government clients who have received this award. Ourgovernmental partners, managers, and seniors are closely involved in the preparation of these reports. Clients currently receiving the GFOA award are also noted in APPENDIX A — CURRENTLIST OF MUNICIPAL CLIENTS.

Single Audit Experience
Our firm has extensive experience in performing Single Audits for local government agencies under the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, Audit Requirements of Federal Awards (Uniform Guidance), and the United States Office of Management and Budget (0MB). APPENDIX A — CURRENT LIST OF MUNICIPAL CLIENTS also includes a list of government audit clients for which aSingle Audit has been performed in the last fiscal year. Additionally, the table on the following page highlights recent examples of federal programs audited by LSL.

City of A va/on
RFP -Professional Auditing Seniices
Peer Review
Our firm has participated in the AICPA Peer Review Program since its inception. All our peer reviews have covered specific governmental engagements and have received pass ratings. Our most recent peer review conducted by Spafford and Landry CPAs is provided on the followingpages.

Federal Granting Agency AL # Name of Program
U.S. Department of AgricultureU.S. Department of Housing & Urban DeelopmentU.S. Department of Housing & Urban DevelopmentU.S. Department of Housing & Urban DeelopmentU.S. Department of Housing & Urban DevelopmentU.S. Department of Housing & Urban Deelopment U.S. Department of Housing & Urban DwelopmentU.S. Department of TransportationU.S. Department of TransportationU.S. Department of TransportationU.S. Department of TreasuryU.S. Department of TreasuryU.S. En4ronmental Protection AgencyU.S. Department of Health and Human SertcesU.S. Department of Health and Human Ser4cesU.S. Department of Health and Human Sertces U.S. Department of Health and Human Services
U.S. Department of Homeland Security
U.S. Department of Homeland Security

10.55714.19514. 21814. 228

14.23914.85614. 87 1

20.10620.20520. 50721. 01921.027

66.458

93.56393.66793.67693.77897. 03697.067
Special Supplemental Nutrition Program for Women, lnnt, and ChildrenSection 8 Housing Assistance Payment ProgramCommunity Development Block Grants/Entitlement GrantsCommunity Deelopment Block Grants/State’s program and Non-Entitlement Grants in Hawaii
HOME lmestment Partnerships ProgramLower Income Housing Assistance Program Section 8 Moderate Rehabilitation Section 8 Housing Choice Vouchers
Airport lmproement Program
Highway Planning and ConstructionFederal Transit Formula GrantsComnairus Relief Fund (CRF)Coronedrus State and Local Fiscal Reco’ery Funds (SLFRF) Capitalization Grants for Clean Water State ReoMng FundsChild Support EnforcementSocial SerMces Block Grant Unaccompanied Alien Children Program
Medical Assistant Program - Medicaid Cluster
Disaster Grants- Public Assistance (Presidentially Declared Disasters) Homeland Security Grant Program
City of Avalon
RFP -Professional Auditing Services
6’
Patrick D. Spallord CPA SP\FFOR1) 5ML,\N1)RY ‘ ToddC.Landry.CPA II U I, \ \F,I liii \ s\II’l I Iccriscs ut”eCflhrornIsBDa’o olAccourIancy Mincer: Arrerlcsn InarII2e c’ Cerililed Publt AccDunIariI:

Report on the Firm’s System of Quality Control
To Lance, Soil & Lunghard. LLP
and the Pea- Review Committee ofthe Califonua Society of CPAs We have reviewed the system of quality control for the accounting and auditing practice of Lance, Soil & Lunghat-d, UP (the finn) in effect for the year ended May 31, 2022. Our peer review was conducted in accordance with the Standards for Performing and Reposting on Peer Reviews established by the Peer Review Board ofthe American Institute of Certified Public Accountants (Standards).A stunmaxy of the nature. objectives, scope, limitations of, and the procedures performed in a systemreview as described in the Standards may be found at www. aix-pa. ore’prssuximz’wy. The summary also includes an explanation of how engagements identified as not perfomsed or reported on in conformity with applicable professional standards. if any. are evaluated by a peer reviewer to determine a peer review rating.Firm’s Responsibility
The finn is responsible for designing and complying with a system of quality control to provide the firmwith reasonable astsumnce of performing and reporting in conformity with the requirements of applicable professional standards in all material respects The firm is also responsible for evaluating actions topromptly remediate engagement-s deemed as not performed or reported on in conformity with the requirements of the applicable professional standards. when appropriate, and fox- remediating weaknesses in its system of quality control, if any.

Pea’ Reviewer’s Responsibility
Out- responsibility is to express an opinion on the design and compliance with the fum’s system of quality control based on our review
Required Selections and Considerations
Engagements selected for review included engagements performed under Government Auditing Standout. including compliance audits under the Single Audit Act and employee benefit plan audits.

As a part of ow- peer review, we considered reviews by regulatory entities as communicated by the finn, if applicable. in determining the nature and extent of our procedures.

City of Avalon
APP -Professional Auditing Services
Opinion
In our opinion, the s stem of quality control for the accounting and auditing piactice of Lance. Soil & Lunghard. LIP in effect for the year ended !vLw 31. 2022. has been suitably designed and complied withto provide the finn with reasonable assurance of performing and reporting in covfounitv with applicable professional standards in all material respects. Finns can receive a rating ofpass. pass with deacienn’ tiei.or fbI!. Lance. Soil & Lunghard. UP has received a peer review rating ofpass. s5
March 30. 2023
City of A va/on
RFP -Professional Auditing Services
Desk Review I Disciplinary Action
There have been no disciplinary actions against our organization since its inception. There havebeen 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. LSL has never had a report rejected by any of these agencies and is highly regarded and recognized by the staff of the State Controller’s Office for top-quality reports.

4. PARTNER, SUPERVISORY, AND STAFF QUALIFICATIONS AND EXPERIENCE Organizational Chart of Principal Staff
Ryan Domino, CPA
Partner
Concurring Partner
13 Years of Experience
Christian Townes, CPA
Partner
Engagement Partner
13 Years of Experience
Riley Greenlee, CPA
Senior Manager
Audit Manager
9 Years of Experience
Audit In-Charge
to be assigned
Staff Associate
to be assigned
Staff Associate
to be assigned
Staff Associate
to be assigned
Staff Associate
to be assigned
City of A va/on
RFP - Professional Auditing Services
Christian has dedicated over 12 years to public accounting, with a focus on governmental services and auditing, including federal grant compliance. She has a strong background in navigating the complexities of GASB regulations, ensuring compliance and accuracy in financial processes. Additionally, Christian specializes in Single Audit planning and execution, along with a strategic approach to audit processes. She excels in evaluating and performing Single Auditspecific requirements, including major program determination, audit sampling, and reporting on the compliance of internal controls. As a Partner in LSL’s Government Services, Christian takes the initiative to work closely with her clients, troubleshooting their difficulties and developing the best processes that fit their needs.

Ryan has a strong technical focus and specializes in governmental accounting and auditing. He currently serves as a technical reviewer for the Government Finance Officers Association (GFOA) and regularly presents at our firm’s annual GASB Update and at CSMFO’s chaptermeetings where he presents and trains on the latest GASBpronouncements. Ryan is an expert on Single Audit planning and execution and holds advanced certification from the AICPA. Ryan provides our clients with a competitive advantage as a member of GFOA’s Special Review Committee for the Award for Excellence in Financial Reporting and able to provide valuable insights and recommendations to help organizations achieve excellence in financialreporting. ......•.e.....,..........•..........,.....,
Engagement Team Resumes
Team resumes are available in APPENDIX B — ENGAGEMENT TEAM RESUMES, which details the position of each team member in the firm, their educational background, and their years and types of experience. The resumes also provide information on relevant continuing education completed by the team members during the past three years. Proposed team members will be available for ninety (90) days from the proposal due date. LSL will promptly notify the City of anychanges in key personnel prior to award.

Christian Townes, CPA
Engagement Partner
Ryan Domino, CPA
Concurring Partner
City of A va/on
RFP -Professional Auditing Services
Quality of Staff Assurance
LSL is committed to providing the City with a stable and experienced team that is dedicated to delivering a high-quality audit and exceptional service. We understand the importance of maintaining a strong and reliable team throughout the engagement, and we will work closely with the City to ensure that any staffing changes are handled with minimal disruption to the continuity of the engagement.

Continuing Education
At LSL, we strongly emphasize professional development and continuing education to ensurethat our team members are up to date on the latest developments in governmental accounting and auditing. As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a two-year period.

Additional ResourcesThe 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 expertsfor your full-service consulting and staffing.

Financial & Compliance Consulting, Staffing & ERP &
Audits Training Other Technologies
City of A va/on
RFP -Professional Auditing Services
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 public and local government accounting and auditing, financial forecasting, budget development, public utilities, investment management, grant management, human resources, and information technology. She has taught classes for GFOA and CSMFO and has presented at annual conferences for GFOA, CSMFO and GFOAA. 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. Kelly has a proven track record of helping agencies identify operating inefficiencies assisted in departmental reorganizations, identify internal control challenges, completing yearend close procedures, and serving as an outsourced Finance Director.Her practical recommendations are instrumental in helping our team and our clients achieve a high-quality and efficient audit while providing valuable feedback for organizational improvements.
•
.

5. SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENT ENTITIES
The following references highlight our experience in providing professional auditing services to other governmental organizations with similar size and scope as the City of Avalon. We invite you to contact them to gain insight into our working relationships and quality of service.

Most Significant
County of Butte
Contact Graciela Gutierrez, Auditor-Controller
Telephone 530-552-3600
Email qqutierrez(buttecounty.net
Dates of Services 2024 -Present
Audit of the County’s ACER receiving the GFDA award; Single Audit; Dept of Type of Service Insurance Program Audit, Boating Safety and Enforcement Audit, CaIQES Audit
Total Hours 600
Consulting Partner
Engagement Partner Christian Townes
City of Avalon
RFP -Professional Auditing Services
City of Burbank
Contact Craig Wood, Deputy Finance Director
Telephone 818-238-5500
Email cwood(burbankca.qovDates of Services 2012 - Present Audit of the City’s ACER; Housing Co Audit; Citywide Cash Handling Audit; EMS Membership Program; Burbank Airport; Tennis Center; AUP:

Type of Service Ambulence, BUSD, TPT; Burbank TOT; Feature Parking TPT Audit; Starlight Bowl AUP; Utility User’s Tax; Golf Course Audit; Franchise Fees; Oracle; Burbank Housing Corp.

Total Hours 750
Engagement Partner Brandon Young
City of Pasadena
Contact Armine Trashian, Controller
Telephone 626-744-4355
Email atrash ian(cityofpasadena. netDates of Services 2015—2019; 2023— Present Type of Service Audit of the City’s ACFR which receives the GFOA award, in accordance with GASB. Audit and preparation of financial statements for the City’s Discretely Presented Component Units, the Rose Bowl Operating Company, thePasadena Center Operating Company, the Pasadena Community Access Corporation and Single Audit in accordance with 0MB Uniform Guidance.Review and issue a report on the calculation of the City’s Appropriations Limit(GANN), as required by Article XlllB Section 1.5 of the California Constitution.

Total Hours 800
Engagement Partner Brandon Young
City of Santa Monica
Contact Steve Gomez, MBA, CPA, Financial Operations Manager Telephone 310-458-8272
Email steve.qomez(santamonica.pov
Dates of Services 2016 - Present
Audit of City’s ACER receiving the GFOA award; Single Audit; compliance audit of the City’s Housing Successor; compliance audit of the City’s Air Type of Service Quality Management District revenues and expenditures; audit of the “Big Blue Bus” Enterprise Fund, National Transit Database (NTD) AUP; REAC submission, and application of AUP of City’s GANN Limit calculation Total Hours 800
Engagement Partner Ryan Domino
City of Avalon
RFP -Professional Auditing Services
County of Placer
Contact Nicole Howard, Auditor-Controller
Telephone 530-889-4210
Email nhoward(ãijlacer.ca.qovDates of Services 2024 - Present Audit of the County’s ACFR receiving the GFOA award; Single Audit; REAC AUP Submission; First 5 Commission Audit, Western Placer Waste Type of Service Management Authority Audit, GANN Limit AUP, Golden Sierra Job Training Agency Audit & Single Audit, Placer Mosquito Vector Control Audit, Placer County Treasury Review Panel
Total Hours 1400
Engagement Partner Christian Townes
Client References
City of Dana Point
Contact Sea Shelton, Director of Administrative Services Telephone 949-248-3516
Email ssheltondanaIoint.orpDate of Service 2024 - Present Audit of the City’s ACFR, which receives the GFOA award, Investment AUP, Type of Service Gann Limit, Single Audit Engagement Partner Ryan Domino
City of San Clemente
Contact Jake Rahn, Financial Services Officer
Telephone 949-361-8360
Email rahnftsan-clemente.orqDate of Service 2018 — Present Audit of the City’s ACFR which receives the GFOA award; Single Audit; Gann Type of Service Appropriation Limit AUP; Coastal Animal Services Authority (CASA) Audit Engagement Partner Ryan Domino
City of A va/on
RFP - Professional Auditing Seniices
City of Laguna Beach
Contact Michelle Bannigan, Finance Manager
Telephone 949-497-0319
Email [email protected] of Service 2024 - Present Audit of the City’s ACER, which receives the GFOA Award; Gann Appropriation Type of Service Limit AUP, Financing Authority Audit, and preparation of the State Controller Reports
Engagement Partner Ryan Domino
City of Diamond Bar
Contact Jason Jacobsen, Finance Director
Telephone 909-839-7051
Email iiacobsendiamondbarca.c4ov
Date of Service 2012 — Present
Audit of the City’s ACER, which receives the GFOA award; performed agreed-upon procedures over the City’s Gann Limit calculation, Safe and Type of Service Clean Water Program Audit, Single Audit over the City’s federal award programs, and Financial Transactions Reports for the State Controller’s Office
Engagement Partner Christian Townes
City of Citrus Heights
Contact Dena Jenkins, Finance Manager
Telephone 916-727-4719
Email denkinscitrusheights. netDate of Service 2019 - Present Audit of the City’s ACER, which receives the GFOA award; Single Audit; Type of Service performance of agreed-upon procedures over the City’s GANN limit; and audit of City 401(a) plan
Engagement Partner Christian Townes

6. SPECIFIC AUDIT APPROACH
Project Management Methodology
The LSL team holds itself to a high standard for timely delivery and effective communication of key milestones. We understand the importance of being responsive and communicative with our clients, and we are committed to being available on a day-to-day basis to address any questions or concerns that may arise throughout the engagement. Areas of concern and potential findings will be communicated to the City as soon as they are discovered to mitigate any surprises throughout the audit.

City of Avalon
RFP -Professional Auditing Services
At the beginning of the engagenent, we will hold a planning meeting with you to determine the timeline, expectations, and desired outcome of the agreement on the issuance of financialstatements. Throughout the process, we will have periodic meetings with you to provide updates and discuss progress. Upon award of contract and per the City’s requested timeline, LSL will work closely with the City to develop an audit plan and timeline to ensure compliance and timely deliverables.

As part of the Scope of Work and time requirements, we assume that the City will provide all necessary information needed to complete the financial statement audit and Single Audit, as applicable. We will proactively identify and communicate any pending information from the City that could hinder our ability to complete the objectives of the engagement in a timely manner.

Quality Management System
LSL’s Quality Management System fully complies with the AICPA’s Statement of Quality Management Standards No. I and showcases our unwavering commitment to excellence in audit and assurance services. Designed to meet and exceed industry standards, our framework integrates robust risk management, ethical compliance, and continuous improvement across every engagement. With clear policies for governance, client relationships, resource allocation,and performance monitoring, our system empowers every team member to deliver reliable, high-quality results. By fostering a culture of transparency, accountability, and innovation, LSL ensures clients receive exceptional service and peace of mind, backed by proven processesand a dedication to quality at every level.

Project ScheduleLSL assumes under the time requirements that the City will have closed its books and will present the LSL team with general ledger balances that are auditable prior to the start of fieldwork. Due to the timing of the release of the REP, we propose an alternative schedule forthe first year of the engagement term that differs from subsequent years. The sample timelines provided on the following page display the key stages of the audit and the deliverables.

Year One
City of A va/on
RFP -Professional Auditing Services
Segment I
Interim Testing
will begin in July, or
earlier, if possible.

Segment 2
Year-end Testing will
take place in
November! December,
or earlier, if possible.

Exit Conference will
be held on the last day
of fieldwork.
mutually agreed upon
date in
January/February.

Delivery of Financial
Statements and
Presentation of
Financials - LSL will
Entrance Segment 3
Conference will be Draft Audit Letters Final ACFR Report held before interim and Other Reports and Approval will be begins, will be provided to delivered on a
the City in January.

Subsequent Years
be available as
requested to present
the results of the
financial audit.

I Entrance Segment 3 Final ACFR Report Conference will be Draft Audit Letters held before interim and Other Reports
begins, will be provided to
the City in
Segment 2
Year-end Testing will
take place in October,
or earlier, if possible. Segment I
Interim Testing will
begin in June, or
earlier, if possible.
and Approval will be
delivered on a
mutually agreed upon
date in
November. November/December.

Exit Conference will
be held on the last day
of fieldwork.

Delivery of Financial
Statements and
Presentation of
Financials - LSL will
be available as
requested to present
the results of the
financial audit.

City of A va/on
RFP -Professional Auditing Seivices
Proposed Work Plan
At LSL, we use a governmental audit program that will be tailored to the City’s operations to accommodate its specific circumstances and organizational structure. LSL’s audit programs are organized by financial statement category, which we believe is the most effective and efficientapproach to substantially reduce the risk of omitting important procedures. Our approach is designed to increase audit efficiency by linking financial statement assertions, audit objectives, and procedures that are basic to most governmental audit engagements.

A) Proposed Segmentation
Our audit services will be divided into the three succeeding segments:

Segment 1 — Planning and Obtaining an Understanding
Segment 2 — Financial Audit TestingSegment 3 — Conclusion Segment I — Planning and Obtaining an Understanding
LSL will provide an annual audit communication letter, engagement letter, and Government Audit Quality Center Information letter. The audit communication letter is to be provided to the City Council and/or Board of Directors and can be communicated orally to those charged with governance, if requested, where we will discuss planning stages, responsibilities of the City Council and/or Board of Directors, Auditors, and Management, and provide an opportunity tocommunicate with us as the auditors.

An entrance conference will be scheduled prior to the agreed-upon week of interim testing to ensure that the transition to new auditors is as seamless as possible. Discussions in this meeting include, but are not limited to, an understanding of reports and key milestones for deliverables, prior audit reportable conditions and issues, and “Prepared by Client” (PBC) schedules.

A trial balance is requested for our planning meeting to assist the LSL team in obtaining knowledge of economic conditions, industry elements, and new standards that may affect theCity. We will compile a list of PBC items based on our review of the prior year’s financial statements and the gathered information that will be provided to the City one month prior totesting or earlier if requested. We operate on a paperless software system and provide a secured cloud-based portal for all clients. The City will have a separate folder that can be customized to organize, and upload requested schedules, support documents, etc.

After interim testing, we will hold an exit meeting to discuss potential weaknesses, if any, and provide feedback for improvements or valuable information gathered from any outside clientele that would benefit the City.

City of Avalon
RFP -Professional Auditing Seivices
Segment 2 — Financial Audit Testing
Based on the information gathered thus far, we will utilize a customized audit program based on the risk assessment developed during our assessment of the City’s internal controls and Government Auditing Standards. The primary benefit of a tailored program is a focused set of procedures to address relevant areas. We believe that this approach is both effective and efficient and is critical to compliance with other material laws and regulations.

We will annually compile another customized PBC list for the year-end testing provided at least one month prior or earlier if requested. We will request trial balances from the City for ouranalytical review to be provided one week before testing is scheduled to commence. Year-end testing will include testing of the balance sheet, revenue and expenditures accounts, confirmation of selected balances, analytical procedures, evaluation of the internal controls, andpreparation of reports and letters.

Segment 3 — Conclusion
Based on our year-end exit meeting we will discuss a plan to finalize the financial statements according to the timetable of the City. We will schedule dates for the initial and final drafts including time for LSL’s and the City’s review and approval of the financial statements. Thisperiod will also account for review by the engagement partner and quality assurance partner.

After the review and receipt of the signed Representation Letter from the City, LSL will provide a final report on a mutually agreed upon date each year.

B) Level of Staff Assigned and Number of Hours to be Assigned

TOTAL PROPOSED HOURS
Experienced
SegmentlTask Partners Manager Supervisor Senior staff Staff clerical Total city’s Financial Auditlnterimtestwork 3 10
Year-End test work 0 0
Report/Review/Supervision 11 26
Subtotal 14 36single Audit*
Testwork 0 0
Report/Review/Supervision 2 6
Subtotal 2 6Gann Limit AUP
Report/Review/Supervision 0 1
Subtotal 0 1
Annual State controIles Financial Transaction Report
Report/Review/Supervision 0 2
Subtotal 0 2
TOTAL PROPOSED HOURS:
0 18 34 0 0 650 10 70 50 0 130
20 38 0 0 10 10520 66 104 50 10 300
0 5 0 20 0 250 5 0 0 2 150 10 0 20 2 400 1 0 2 0 40 1 0 2 0 4 22 0 0 0 1 2522 0 0 0 1 25
* Hours proposed are for one (1) major program.

City of Avalon
RFP -Professional Auditing Services
C) Audit Sampling
For tests of controls, we use audit sampling. Tests of controls are procedures directed towards determining the effectiveness of the design or operation of an internal structure policy or procedures. Audit sampling is typically used for tests of controls and compliance that involve theinspection of documents and reports indicating the performance of the applicable policy or procedures and compliance with the applicable laws and regulations. Sample sizes vary based on the population and risk-based calculations.
0) Type And Extent of Analytical Procedures
For the audits of the financial statements, we will use analytical procedures as an overall review of the financial information in the preliminary and final stages of the audits. These proceduresare designed to assist us in planning our audits and in assessing the propriety of the conclusions reached and evaluating the overall financial statement presentation.

The procedures to be utilized consist of determining expectations for changes to significant revenue, expenditure, and balance sheet accounts, reading the financial statements and relatednotes, reviewing the budget and related material, and focusing on overall relationships within the financial statements.

Once determined, these are reviewed to evaluate if the changes appear reasonable or require further analysis. For all significant differences, explanations are obtained as to why the situation occurred and additional substantive procedures may be applied, and related evidence isgathered to resolve concerns and questions.

E) Electronic Data Processing Software & Al TechnologyLSL is always at the forefront of technology and finding ways to increase efficiency in our audits.

Our goal is to effectively streamline the audit process to make the burden of an audit easier on our clients and ease any technical disagreements.

Caseware
At LSL, we partner with and utilize Caseware to perform our audits and retain electronicworkpapers and supporting documentation in a fully cloud-based platform. During our preparation of the ACFR, all financial statements and schedules are linked to Caseware andaudit documentation, ensuring accuracy and consistency with City records and eliminating the risk of manual errors.

City of Avalon
RFP -Professional Auditing Seniices
LSL Caseware Cloud Portal
Our web-based portal system provides clients with the ability to securely share information in auser-friendly platform. Integrated with Caseware OnPoint Collaborate, this state-of-the-art tool enhances collaboration in accounting and auditing. It enables direct communication with clients throughout the audit process for feedback exchange and tracks activities such as audit requests, client uploads, and progress. Access to the secure hub can be restricted to relevant individuals.

This tool eliminates the necessity of sending sensitive documents via email, enhancingefficiency. Client dashboards are customizable to meet specific needs.

Data Extraction & Audit Analytics
We believe software is only as effective as those who know how to use it. That’s why we train all our staff and incorporate the use of Caseware Analytics Al and IDEA into our audit approach. These two complement each other to create a risk-based transaction analysis tool.

We utilize them to scan transaction sets, identify exceptions warranting further investigation, and provide additional assurances to our clients. These tools offer users a high-level summary and reduce time spent in transaction analysis by automatically performing multiple tests on the entire transaction set. They assist in identifying duplicate payments, high-risk journal entries, and developing expectations for analytical procedures used during the audit.

Experience With ERP Systems
Many of our clients have updated their system software with new Enterprise Resource Planning (ERP) systems over the years. We make ourselves available for questions andrecommendations, including assistance with the vendor selection process. Our clients’ transition to more sophisticated ERP systems has allowed us to gain a better understanding of each system and its unique capabilities. We often obtain read-only access to our clients’ software andcan work directly within the system. This allows us to provide useful observations and recommendations regarding internal controls and facilitates efficient audit test work. Some of theERP and Property Tax Systems we have extensive experience with include Tyler Technologies (Munis, New World, Eden, Incode), One Solution, Oracle, SAP, Infor, Megabyte, and more.

F) LSL’s Approach to Understanding the City’s Internal Control StructureLSL will perform procedures as required by SAS 122-1 25 to obtain an understanding of the City and its environment along with assessing the risks of material misstatements in order to gain insight into the internal control structure over the financial statements. Our review will encompass various areas such as financial reporting, cash, revenues and receivables, utility billing, expenses, accounts payable, payroll, capital assets, long-term debt, and grant reporting.

We will issue a management letter (SAS 115 Letter) that identifies any significant deficiencies and/or material weaknesses found as required by the Government Auditing Standards.

City of A va/on
RFP -Professional Auditing Services
Our process is to obtain and review the City’s annual budget book, organizational charts, standard operations procedures, manuals, policies, or other written documentation to identify processes and controls for critical transaction cycles. As much as is possible, we attempt to gather the data from the City’s publicly available documents prior to beginning the audit to reduce the workload of the City’s audit staff. Additionally, during Segment I of the audit, LSL will conduct interviews with the management of finance and responsible parties of each audit section tounderstand the processes and controls through observation and discussions. We will also perform sampling transactions as part of a “walk-through” process to verify that the system of control is functioning as per the policies and procedures.

G) Determining Laws and Regulations Subject to Audit Test Work The Laws and Regulations that will be subject to audit test work are determined by the applicable laws, regulations, contracts, and grant agreements which we identify through the understanding we obtain of the City and our extensive experience with other governmental entities.

H) Drawing Audit Samples for Compliance
The sampling procedures test the operating effectiveness of an internal control structure policy or procedure by determining how the policy or procedure was applied, the consistency with which it was applied during the audit period, and by whom it was applied. We will draw samples for disbursements, receipts, and payroll when applicable. Each document selected will be tested forvarious attributes that are designed to verify compliance with different aspects of internal controls and applicable laws and regulations. Additionally, each sample item will be tested for coding to the proper accounts and posting to the general ledger.

7. ANTICIPATION OF POTENTIAL AUDIT PROBLEMS, ROLES & RESPONSIBILITIES OF

THE CITY
Outside of the complexities that arise with the implementation of GASB pronouncements, LSL does not anticipate any audit problems or conflicts in the performance of the services requested in this RFP. Our approach is to partner with our clients to provide information, training, and theresources necessary to successfully implement any new changes in accounting principles.

As mentioned previously, LSL assumes that the City will provide all necessary information to complete the financial statement and single audits. The LSL team assigned to this engagement will help identify and communicate any pending information needed from the City that may hinder the engagement’s objectives and timely completion. Additionally, LSL assumes that the City will have closed its books and present auditable general ledger balances.

City of A va/on
RFP - Professional Auditing Services
GASB Implementation
LSL is committed to ensuring the seamless adoption of GASB pronouncements not yet in effect.

As mentioned, we provide annual training sessions on new and forthcoming GASS standards available to both the City and LSL staff to promote compliance and operational efficiency.

Additionally, we can discuss a year round custom and tailored support plan designed to meet your needs to facilitate successful implementation of all applicable GASB pronouncements. This can include ongoing guidance and expertise to address any challenges and enable a smooth transition and adoption.

LSL Highlights: Awards & Values
LSL is a multi-location firm with formidable resources that provides a personal feel and handson client experience. ‘1 ‘
Ranked #17 on the Orange Established 15 Partners
County Business Journal’s in 1929 4 Principals
CPA Firm Book of Lists
INSIDE Public Accounting Award
LSL is honored to be recognized among the Top 300 accounting firms in thenation 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 forcebehind this upward momentum and continued growth.

Best of Accounting Award
LSL has consistently secured the ClearlyRated Best of Accounting award since 2019. This exclusive program awards accounting firms who demonstrate highlevel service of excellence within the accounting industry and solely leveragesstatistically validated survey responses from our clients.

4.7 based on 646 ratIngs
INSII)E public occouuting
113001
L51
Best of
Accounting2026
Client
SatIsfactIon
7 0°Q°Q
180 Employees
(and growing!)
Accounting Today Regional Leader
LSL has again been recognized as an Accounting Today Regional accountingroDAY 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.

Regional Leaders
City of Avalon
RFP -Professional Auditing Services
Our Core Values
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. -.

PURSUE EXCELLENCE LOVE WHAT YOU DO LEAD WITH INTEGRITY ACCOMPLISH MORE FORWARD THINKING

TOGETHER
Training Services & LSL Seminars
LSL offers a comprehensive suite of training options including written materials, in-person, online and webinars covering both current topics and foundational concepts. These programs are tailored towards finance department teams to ensure that both clients and staff are informed and prepared in governmental accounting and auditing with continued support throughout. We regularly lead instructional sessions and learning opportunities in financial reporting, internal control risk assessments, and the latest GASB updates delivering the most current information and ideas that impact your industry. These opportunities are made available through our firm to the City for professional development or continuing professional education credits. Some of thetopics include:
. .

ERP Uniform Guidance Addressing Staffing LSL Back to Basics GASB Updates lmplementation (UG) Updates Challenges Panel Series Back to Basics topics include:
• GASB 101: Compensated Absences
• Capital Assets• Bank Reconciliations• Pension & OPEB• Accounts Receivable • AlP, Accrued Liabilities, and Long-Term Debt
• Leases &SBITAS
For upcoming webinars, please visit https://lslcpas.com/webinars/.

City of A va/on
RPP
-Professional Auditing Services
Appendix A — Current List of Municipal Clients
Current List of Municipal Clients
Client Name ClientCla Contact Person Services Years Phone * Barstow
Big Bear Fire Authority
* Big Bear Lake
* Brea
* Burbank
* Butte County
Canyon Lake
* Carlsbad* Cathedral City* Chino Hills
* Citrus Heights* Citrus Heights Water District* Coachella Valley Water District* Culver City* Dana Point* Diamond Bar* Downey Duarte
Durham Mosquito Abatement District
* East Bay Municipal Utility District
* Eastern Municipal Water District
El Dorado County
* ElToro Water District* Fullerton
* Gait
Grand Terrace
Inglewood
* lrwindale
Kress
* La Quinta* Laguna Beach
L[vingston
* Lodi* Lompoc
* Malibu
* Manhattan Beach* Mesa Water District* Monrovia
Monterey Peninsula Airport District
* Napa
Nevada City
* Nevada County* Newark
* Oceanside
Orange
M Sydnie Hams
S Kristin Mandolini
M Joseph ToneyM Monica LoM Heidi OkimotoC Graciela GutierrezM Aaron BrownM ZachKorach M Ken BiersackM Nicole LugotoffM Alberto Preciado
S Annie LiuS Karla Romero
M Lisa SoghorM Sher Marl anoM Jason JacobsenM Francesca Navarro M Angela Chiaromonte
S Anita WeinreichS Melody Wang
S Wilma Gamz
C Alison Winter
S VishavSharma
M Toni Smart
M Cindy Nguyen
M Christine Clayton
M Sharon Koike
M LoriSvet
T JohnnyTaylor
M Claudia MartinezM Shannon EspinozaM Happy BainsM Chia LorM Christie DonnellyM Renee NeermanM Julie BondarchukS Anthony Phou M BuffyBullisS Mark WilsonM Rajneil (Raj) PrasadM Stephen Ertandson C Gina Will
M Krysten LeeM Jill MoyaM Trang Nguyen
Al,A2
Al
A1,A2
Al, A2A1,A2Al,A2Al,A2Al,A2
Al,A2AlA2A1,A2
Al
Al,A2Al,A2
Al
Al,A2AlA2
AlAl
Al,A2Al,A2Al,A2
Al
Al,A2
Al
Al,A2
Al,A2
Al
Al, A2
Al
Al
Al,A2
A1,A2
Al
Al
Al
Al, A2Al,A2
Al,A2
Al
Al
Al, A2Al,A2
Al,A2
11 760-255-5115
9 909-866-5831
27 909-866-5831
13 714-990-7600
15 818-238-5500
530-552-3600
30 951-244-2955
3 760-602-2430
15 760-770-0378
28 909-364-2648
6 916-272-47764 916-735-7703
12 760-398-2651
1 310-253-6016
1 949-248-3516
15 909-839-705111 562-904-7265
1 626-357-7931
1 530-518-0364
6 510-287-0280
4 951-928-3777
530-621-6729949-599-2504
4 714-738-6522
7 209-366-7150
11 909-824-662110 310-412-5257
806-994-5051760-777-7055949-497-0319
4 209-394-80412 209-269-4638
4 805-875-8283
21 310-456-2489
15 310-802-5564
3 949-574-1022
24 626-932-5513
6 831-648-7000
707-257-9698
1 530-265-2496
530-265-1580
6 510-578-4288
16 760-435-3887
2 714-744-2251
Al 30 626-430-2200
Orchard Dale Water District S Ron Richard Al 6 562-941-0114 City of Avalon
RFP -Professional Auditing Se,vices
* Palm Desert
* Pasadena
Placer CountyRainbow Municipal Water DistrictRancho CucamongaRolling Hills * Rosemead* Roseville* Sacramento Transportation Authority* San Bernardino Municipal Water Departi * San Clemente
* San Joaquin Council of Governments
San Juan CapistranoSan Marino
Santa MonicaShasta CountySouth Coast Air Quality Management DhStanislaus Council of Governments Sutter County
Three Valleys Municipal Water District
United Water Conservation District
Vacaville
VallejoWest SacramentoWoodlandYolo County
* Yorba Linda Water District
M Veronica Chavez
M Armine TrashianC Debbie Chan
S Rick Aragon
M Caroline Cn-ContrerasM RobertSamanoM Maria Teresita AnsonM K1e Horton S DustinPunnton
S Cynthia Mouser
M Jacob Rahn
S Lynette Castle
M Ken Al-knamM Hillary Guirola-Leon
M Steve GomezC Nolda Short
S Susanne Leung
S Jean Foletta
C Nathan Black
S Jose VelasquezS Brian Zahn
M Ken Matsumiya
M Rekha Nayar
M Becky Robertson
M Kimberty McKinneyC Tom Haynes
S David Christian
8 760-346-0611
12 626-744-4000
1 530-889-41805 760-728-1178
47 909-774-2434
16 310-377-1521
7 626-569-2146
4 916-774-5526
2 916-323-08946 909-453-6010
7 949-361-8360
6 209-235-04544 949-493-1171
32 626-300-0708
9 310-458-8272
1 530-245-6657
2 909-396-2623
1 209-525-4891
6 530-822-7127
17 909-626-5568
2 805-695-3870
5 707-449-5180
6 707-648-5433
2 916-617-45845 530-661-5849
6 530-666-8162
3 714-961-7140
Client Codes:C -California County
M -California Municipality (City)
S -California Special District or Other Government
T - Texas Municipality (City)
Service Codes:

Al - Audit Under Government Auditing Standards
A2 - Single Audit Act Engagement
* Participated in the GFOA Award Programs and has received or anticipates receiving outstanding awards A1,A2
A1,A2
Al,A2
Al
Al A2
A1,A2
A1,A2Al,A2
Al
Al, A2
Al,A2Al,A2Al,A2A1,A2
A1,A2
Al
Al,A2
Al
A1,A2
Al
Al
A1,A2
Al,A2Al,A2
Al,A2Al,A2
Al
City of Avalon
RFP -Professional Auditing Services
Appendix B — Engagement Team Resumes

LICENSES
&
CERTIFICATIONSCertified Public Accountant
New York
Cal iforn a
AICPA Advanced
Single Audit Certificate

ENGAGEMENTS
Bay Area Clean Water AgenciesCity of Citrus Heights
City of Diamond Bar
City of Dixon
City of Escalon, TDACity of GaitCity of InglewoodCity of Lathrop, TDACity of Lodi City of Lodi, TDACity of Manhattan BeachCity of Ripon, TDACity of Shafter City of Stockton, TDACity of Tracy, TDACity of VacavilieCity of VallejoCounty of ButteCounty of El DoradoCounty of NevadaCounty of PlacerCounty of Sutter DSRSD-EBMUD Recycled Water
Authority
East Bay Municipal Utility DistrictFreeport Regional Water ProjectMonterey One Water Sacramento Transportation AuthoritySan Joaquin COGSan Joaquin Rail Commission, TDASan Joaquin Transit District, TDASan Joaquin County, TDA Stanislaus Council of GovernmentsSutter County
Upper Mokelumne River Watershed
Authority
City of
A va/on
RFP -Professiona/ Auditing Services
Christian Townes, CPA, Partner

ENGAGEMENT PARTNER

ACHIEVEMENTS
With over 12 years of experience in public accounting, Christian brings a strong focus on governmental services and auditing, including federal grant compliance. She has a strong background in navigating the complexities of GASB regulations, ensuring compliance and accuracy in financial processes.

Additionally, she specializes in Single Audit planning and execution and excels in evaluating requirements, including major program determination,audit sampling, and internal control compliance.CONTINUING EDUCATION As a firm policy, all LSL government staff are required to complete a minmum of 40 hours of continuing education every year, with at least 24 hours ingovernmental accounting and auditing in a two-year period. Christian meets the requirements for Government Auditing Standards in governmental CPE.

EXPERIENCE
She has performed all phases of our government audits, including special districts, ACFR audits, and Single Audits.

Her work has entailed:
• Assisting in the preparation of the Annual Comprehensive Financial Report
• Performing analytical and substantive audit procedures on account balances
• Planning the nature, timing, and extent of procedures involved in the audit process audits in accordance with the provisions of Government Auditing Standards and the provisions of the Single Audit Act and the Uniform Guidance
• Assisting clients with the preparation and review of GASB related journal entries, including implementation of GASB 87 and 96.

MEMBERSHIPS

AICPA, GFOA, CSMFO

EDUCATION
Bachelor of Science in Accounting with a minor in Economics — The College at Brockport, State University of New York A.S. in Business Administration
— Genesee Community College
City of Avalon
RFP -Professional AL Services - Christian Townes CPE Records 2023 - Current Completed
2026 Government Year-End Workshop Series LSL CPAs 05/12/2026LSLs GASB Update 2026 LSL CPAS 05/07/2026Excel: Fraud Detection Becker Professional Education 05/01/2026Power of Positivity Becker Professional Education 05/01/2026 2026 Government Year-End Workshop Seíies LSL CPAs 04/21/2026 State Retirement System Update NYGFOA 04/16/2026
NYS Cyber Security Update from DHSES NYGFOA 04/16/2026
2026 Government Year-End Workshop Series LSL CPAs 04/14/2026 Minority Shareholder Showdowns: Valuations That Hold Up in Court Aicpa 04/14/2026 26 Government Year-End Workshop Series LSL CPAs 04/02)2026 26 Government Year-End Workshop Series LSL CPAs 04/01/2026 conomic Damages: Key Considerations and Trends You Should Know Aicpa 03/24/2026 CPA Town Hall Series (3/5/2026) Aicpa 03/05/2026
w York Ethics 2024-2026 Becker Professional Education 01/15/2026 CPA Town Hall Series (1/8/2026) Aicpa 01/08/2026
PA Town Hall Series (1/8/2026) Aicpa 01/08/2026
C SBS New Financial Reporting Model Becker Professional Education 12/24/2025 ual Governmental GAAP Update Encore 11/21/2025
Government Workshop Series LSL CPAs 11/04/2025Government Workshop Series LSL CPAs 10/28/2025Government Workshop Series LSL CPAs 10/14/2025Government Workshop Series LSL CPAs 10/07/2025 Government Workshop Series LSL CPAs 09/23/2025
A GAS-Single Audit Guide: An Overview of Big Changes Coming 09/18/2025 Government Workshop Series LSL CPAS 09/16/2025
Government Workshop Series LSL CPAs 09/09/2025Government Workshop Series LSL CPAs 09/09/2025Government Workshop Series LSL CPAs 09/02/2025Government Workshop Series LSL CPAs 09/02/2025 Government Workshop Series LSL CPAs 08/12/2025Government Workshop Series LSL CPAs 08/12/2025 ity Management Standards Becker Professional Education 05/13/2025 Quality Management Standards Becker Professional Education 05/13/2025Quality Management Standards Becker Professional Education 05/13/2025 ingle Audit Training - 01/24/2025 LSL CPAs 01/24/2025ack to Basics I Grants from A-Z LSL CPAs 09/24/2024 Government Year-End Training 8/8/24 (Webinar) LSL CPAs 08/09/2024 ackto Basics: Mastering AR Reconciliations for Year-End LSL CPAs 07/16/2024 ack to Basics I Pension & OPEB for Beginners LSL CPAS 07/10)2024ack to Basics I Leases & SBITA Accounting: Year Two & Beyond LSL CPAs 06/18/2024 023 Yellow Book Update Becker Professional Education 08/22/2023 Yellow Book and Single Audit Update -2023 Becker Professional Education 08/16/2023 023 Fraud Update Becker Professional Education 08/11/2023 Annual GASB Update -2023 Becker Professional Education 08/10/2023 Professional Judgment in Audit Becker Professional Education 08/09/2023 2023 Uniform Guidance Update Becker Professional Education 08/03/2023 Govt Year-End Training -Time Management (Level 1) LSL CPAs 06/30/2023Govt Year-End Training -Communication Skills/Audit Documentation (Level 1) LSL CPAs 06/29/2023Govt. Year-End Training - Financial Statements (Level 2) LSL CPAs 06/29/2023 20 Govt Year-End Training - Revenue & Receivables (Level 2) LSL CPAs 06/29/2023 Govt Year-End Training -People Management (Level 2) LSL CPA5 06/29/2023 2 Govt Year-End Training - Payroll (Level 2) LSL CPAs 06/28/20232023 Govt Year-End Training - GASB 100 LSL CPAs 06/27/2023 Govt Year-End Training -Expenditures & Payables (Level 2) LSL CPAs 06/27/2023Govt. Year-End Training -Year-End Expectations LSL CPA5 06/27/2023Govt. Year-End Training - Audit Documentation (Level 2) LSL CPAs 06/27/2023 Govt. Year-End Training - Basics of Government LSL CPAs 06/26/2023Govt. Year-End Training - Inventory and YE Expectations LSL CPAs 06/26/2023Govt. Lunch & Learn! Long-term Debt LSL CPA5 06/16/2023 202 Govt. Lunch & Learn! Cash and Investments LSL CPAs 06/02/2023 GASB Update: The Age of Enlightenment (for finance departmentsl)_LIVE LSL CPAs 05/04/2023 ment of Cash Flows: Preparation, Presentation, and Use Aicpa 03/27/2023 F ncial Instruments and Leases Aicpa 03/23/2023
C rent Audit Environment and ASB Activity Aicpa 03/22/2023 Yellow Book: Staying Compliant with Government Auditing Standards Aicpa 03/20/2023 Risk Management Techniques and Tools Aicpa 03/16/2023
Contract Accounting and Lease Accounting and Their Impact on Construction Contractors Aicpa 03/14/2023 Auditing Digital Assets Aicpa 03/1 3/2023
2023 Interim Training - Live Case Study LSL CPAs 03/10/20232023 Interim Training -Assignments and Expectations LSL CPAs 03/10/20232023 Interim Training -Audit Documentation LSL CPAs 03/09/20232023 Interim Training -Basics of Internal Control LSL CPA5 03/09/2023 2023 Interim Training -Changes Since Re-Engineering LSL CPAs 03/09/20232023 Interim Training - Introduction to Government Audits LSL CPAs 03/09/2023 www.lslcpas.com I 30

LICENSES &

CERTIFICATIONS
Certified Public Accountant
California
Texas
AICPA Advanced
Single Audit Certificate

AUDIT ENGAGEMENTS
City of Agoura Hills, CA
City of Big Bear Lake, CACity of Brea, CACity of Burbank, CACity of Carlsbad, CACity of Cathedral City, CACity of Chino Hills, CA City of Dana Point, CACity of Kress, TXCity of La Quinta, CACity of Lompoc, CACity of Monrovia, CA City of Moorpark, CA
City of Oceanside, CA
City of Orange, CACity of Palm Desert, CA
City of Rialto, CACity of Rosemead, CACity of San Clemente, CACity of San Juan Capistrano, CACity of Santa Monica, CA Monterey Peninsula Airport District
Orange County Water DistrictOrchard Dale Water District Rainbow Municipal Water District
San Bernardino Muni. Water Dept.

Three Valleys Muni. Water District
United Water Conservation District
Yorba Linda Water District
Ryan Domino, CPA, Partner

CONCURRING PARTNER

MEMBERSHIPS
AICPA, CaICPA, CSMFO, GFOA, GFOAT

EDUCATION
City of A va/on
RFP -Professional Auditing Sei’vices

ACHIEVEMENTS
Ryan currently serves as a technical reviewer for the Government Finance Officers Association (GFOA), and has been a presenter for CSMFO’s annual conference and various chapter meetings. He has been involved with teaching current audit and accounting-related material at LSL’s in-house training seminars, and annual GASB Update.

CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours ingovernmental accounting and auditing in a two-year period. Ryan meets the requirements for Government Auditing Standards in governmental CPE.

EXPERIENCERyan has over 11 years of experience in governmental auditing including financial statement audits, preparation of Annual Comprehensive Financial Reports, Housing Successor compliance audits, TDA compliance audits, Single Audits, Federal Student Financial Aid audits, and various consulting and agreed-upon procedures projects.

Ryan is one of the firm’s leaders in ensuring audit quality control and Government Practice training for staff. He is a regular presenter at the firm’s annual GASB Update where he has presented training to our clients on the latest GASB pronouncements and has been a presenter for CSMFO’s chapter meetings and the annual CSFMO Conference.Some of his presentations have covered:
• General auditing in accordance with GAGAS• Accounting for capital assets• GASB Statement Nos. 89, 90, 91, 94,100, 101, and 102• Fraud risks and internal controls Bachelor of Arts Degree in Business Administration, with an emphasis in Accounting — California State University, Fullerton
City of A va/on
RFP -Professional Auditing Services
Ryan Domino CPE Records 2023 - Current
Program Sponsor Completed
2Ub uovernment Year-bno vvorsnop series LSL UFMs U4IUf!2Ub Ethics, integrity, and AICPA Code of Professional Conduct (expanded version) Becker Professional Education 04/06/2026LSL Strategic Workshop Boomer Consulting 01/23/2026 ow Book Update 2026 Becker Professional Education 01/07/2026 5 Government Workshop Series LSL CPAs 11/04/20255 Government Workshop Series LSL CPA5 10/21/2025 5 Government Workshop Series LSL CPA5 10/07/2025
25 Government Workshop Series LSL CPA5 09/23/2025
5 Government Workshop Series LSL CPA5 09/16/2025
k to Basics I Uniform Guidance Update Encore Presentation LSL, LLP 09/10/2025 5 Government Workshop Series LSL CPA5 09/09/20255 Government Workshop Series LSL CPA5 09/02/2025 5 GAGAS Training Day 2 LSL, LLP 08/28/20255 Government Workshop Series LSL CPA5 08/26/2025 GAGAS Training Day 1 LSL, LLP 08/27/2025Government Workshop Series LSL CPA5 08/05/2025 veloping as a Rainmaker Convergence Coaching 06/23/2025 ack to Basics GASB 101: Compensated absences LSL, LLP 06/05/2025 The New Psychology of Fraud 2024-2025 Calcpa 05/14/2025 New Quality Management Standards: Bringing It All Together - Exploring All Components of a Quality Management System Aicpa 04/24/2025New Quality Management Standards: Whats New for Firms Monitoring andRemediation Processes Aicpa 04/17/2025 ingle Audit Training - 01/24/2025 LSL CPA5 01/24/2025
ack to Basics -Capital Assets Crash Course LSL CPA5 09/10/2024ack to Basics I Put the Pieces Together: A Guide to Bank Reconciliations LSL CPA5 08/27/2024 A CPAs Guidebook to Ethical Behavior. A CPE Ethics Course for Texas CPAs Becker Professional Education 08/23/2024 Government Year-End Training 8/8/24 (Webinar) LSL CPA5 08/09/2024 LSL Government Audit, Accounting & Technology (GAAT) Update LSL CPA5 05/01/2024 24 Govt. Interim Training - Audit Roadmap LSL CPAs 04/05/202424 Govt. Interim Training. Internal Control Documentation in Orb LSL CPA5 04/04/2024 dit Nightmares: Expenses Lumig 02/13/2024
LSL CPA5 Strategic Planning Boomer Consulting 01/18/2024 esigning a Training Program: Setting Goals, Objectives, and Mediums 01/03/2024 v Recipient Roles and Responsibilities in Single Audits Aicpa 12/15/2023 A dit & Assurance Discussion Webinar Primeglobal 10/19/2023 2 23 DHCS GAGAS Training Day 2 LSL CPA5 08/31/2023
23 DHCS GAGAS Training Day 1 LSL CPA5 08/30/2023
2 23 Uniform Guidance Update Becker Professional Education 08/21/2023 nderstanding and Applying SAS 142: Audit Evidence Becker Professional Education 07/31/2023 sk Assessment Under SAS No. 145 Aicpa 07/20/2023
ecting and Managing a Project Portfolio with Microsoft Project 07/18/2023 Govt. Lunch & Learn! Writing Good Findings LSL CPAs 07/14/2023 coming a Thought Leader 07/13/2023
2023 Govt. Year-End Training -Time Management (Level 1) LSL CPA5 06/30/20232023 Govt. Year-End Training - Financial Statements (Level 2) LSL CPAs 06/29/20232023 Govt. Year-End Training - Payroll (Level 1) LSL CPA5 06/29/20232023 Govt. Year-End Training -Revenue & Receivables (Level 2) LSL CPA5 06/29/20232023 Govt. Year-End Training -Revenue & Receivables (Level 1) LSL CPAs 06/28/20232023 Govt Year-End Training -GASB 100 LSL CPA5 06/27/20232023 Govt. Year-End Training -Year-End Expectations LSL CPA5 06/27/20232023 Govt. Year-End Training - Inventory and YE Expectations LSL CPAs 06/26/20232023 Govt. Year-End Training - Basics of Government LSL CPAs 06/26/20232023 Govt Lunch & Learn! Long-term Debt LSL CPA5 06/16/2023Critical Thinking — The Key to Success in Any Job Becker Professional Education 06/14/20232023 0MB Compliance Supplement and Single Audit Update Aicpa 06/13/2023GASB Other Postemployment Benefits (OPEB) Becker Professional Education 06/12/2023 Building Professional Relationships 06/06/2023Balancing Multiple Roles as a Leader 06/05/2023 2023 Govt. Lunch & Learn! Cash and Investments LSL CPA5 06/02/20232023 Fraud Update Becker Professional Education 05/09/2023Start-up and Small Business Financial Statements: Issues and Fraud 2022 Calopa 05/09/20232023 GASB Update: The Age of Enlightenment (for finance departments!) LIVE LSL CPAs 05/04/2023 2023 Annual Required GAQC Webcast Aicpa 05/02/2023
California Ethics Becker Professional Education 04/26/2023 2023 Interim Training -Assignments and Expectations LSL CPA5 03/10/2023 2023 Interim Training - Live Case Study LSL CPA5 03/10/20232023 Interim Training -Changes Since Re-Engineering LSL CPA5 03/09/20232023 Interim Training - Introduction to Government Audits LSL CPA5 03/09/2023 2023 Interim Training -Audit Documentation LSL CPAs 03/09/20232023 Interim Training - Basics of Internal Control LSL CPAs 03/09/2023 Accounting Firm’s System of Quality Control, Part 1 Becker Professional Education 01/16/2023 www.lslcpas.com I 32
City of
A va/on
RFP -Professional Auditing Services
Riley Greenlee, CPA, Senior Manaqer

AUDIT MANAGER

ACHIEVEMENTS
Riley helps our clients prepare and implement their Annual ComprehensiveFinancial Report (ACER) for the Government Finance Officers Association (GFOA) award. His background is in government and specializes inleveraging technology in accounting and cybercrime. Riley is certified by the AICPA in cybersecurity advisory services. Riley also serves as a technical reviewer for the Government Finance Officers Association (GFOA).

CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours ingovernmental accounting and auditing in a two-year period. Riley meets the requirements for Government Auditing Standards in governmental CPE.EXPERIENCE Riley has over 9 years of experience in governmental auditing including financial statement audits, preparation of Annual Comprehensive Financial Reports, Housing Successor compliance audits, TDA compliance audits, Single Audits, and various consulting and agreed-upon procedures projects.

Riley is a regular presenter for the firm’s webinars. Some of his presentationshave covered accounting and auditing for: cash and investments, pensions, OPEB and treasury controls.

His work has entailed:
• Assisting in the preparation of the Annual Comprehensive Financial Report
• Assisting clients with obtaining the GFOA award of excellence for the first time.
• Presentation of audit results to Aduit Committees or other charged with governance.
• Planning the nature, timing, and extent of procedures involved in the audit process audits in accordance with the provisions of Government Auditing Standards and the provisions of the Single Audit Act and the Uniform Guidance
• Risk assessment and evaluation of internal controls with COSO and Federal Green Book.
• Assisting clients with the implementation of new GASB pronouncements including GASB 68, 75, 84, 87, 96 and 100.

MEMBERSHIPSCaICPA, GFOAEDUCATION
Bachelor of Arts Degree in Economics and Accounting
— University of California, Santa Barbara

LICENSE
& CERTIFICATIONS
Certified Public Accountant
California
AICPA Cybersecurity Advisory
Services Certificate
AICPA Intermediate
Single Audit Certificate
AICPA Advanced
Single Audit Certificate

ENGAGEMENTS
City of BurbankCity of Santa Monica
City of RosevilleCity of San Juan Capistrano
City of Inglewood
City of MonroviaCity of Dana PointCity of Palm DesertCity of PasadenaCity of RiversideCity of OrangeCity of Cypress City of LompocCity of BreaCity of Laguna BeachSan Bernardino Municipal Water DepartmentLos Angeles County Development
Agency
Sacramento Transportation Authority
Orange County Fire AuthorityOrange County Water District City of Avalon
RFP -Professional Auditing Services

ACHIEVEMENTS
Riley helps our clients prepare and implement their Annual Comprehensive Financial Report (ACFR) for the Government Finance Officers Association(GFOA) award. His background is in government and specializes inleveraging technology in accounting and cybercrime. Riley is certified by the AICPA in cybersecurity advisory services. Riley also serves as a technical reviewer for the Government Finance Officers Association (GFOA).

CONTINUING EDUCATION
As a firm policy, all LSL government staff are required to complete a minimum of 40 hours of continuing education every year, with at least 24 hours in governmental accounting and auditing in a two-year period. Riley meets therequirements for Government Auditing Standards in governmental CPE.

EXPERIENCERiley has over 9 years of experience in governmental auditing including financial statement audits, preparation of Annual Comprehensive Financial Reports, Housing Successor compliance audits, TDA compliance audits, Single Audits, and various consulting and agreed-upon procedures projects.

Riley is a regular presenter for the firm’s webinars. Some of his presentations have covered accounting and auditing for: cash and investments, pensions,OPEB and treasury controls.

His work has entailed:
• Assisting in the preparation of the Annual Comprehensive Financial Report
• Assisting clients with obtaining the GFOA award of excellence for the first time.
• Presentation of audit results to Aduit Committees or other charged with governance.
• Planning the nature, timing, and extent of procedures involved in the audit process audits in accordance with the provisions of Government Auditing Standards and the provisions of the Single Audit Act and the Uniform Guidance
• Risk assessment and evaluation of internal controls with COSO and Federal Green Book.
• Assisting clients with the implementation of new GASB pronouncements including GASB 68, 75, 84, 87, 96 and 100.

MEMBERSHIPSCaICPA, GFOAEDUCATION
Bachelor of Arts Degree in Economics and Accounting
— University of California, Santa Barbara
Riley Greenlee, CPA, Senior Manager

AUDIT MANAGER

LICENSE
& CERTIFICATIONS
Certified Public Accountant
California
AICPA Cybersecurity Advisory
Services Certificate
AICPA Intermediate
Single Audit Certificate
AICPA Advanced
Single Audit Certificate

ENGAGEMENTS
City of BurbankCity of Santa MonicaCity of RosevilleCity of San Juan Capistrano City of InglewoodCity of MonroviaCity of Dana PointCity of Palm Desert City of PasadenaCity of RiversideCity of OrangeCity of CypressCity of LompocCity of BreaCity of Lag una BeachSan Bernardino Municipal Water DepartmentLos Angeles County Development
Agency
Sacramento Transportation AuthorityOrange County Fire AuthorityOrange County Water District City of Avalon
RFP -Professional Auditing Services
www.lslcpas.com I 34

CITY OF AVALON CITY COUNCIL
MEETING DATE: June 16, 2026 AGENDA ITEM:
_______-
ORIGINATING DEP: Administration CITY MANAGER: _______ PREPARED BY: Devin Hart, Senior Management Analyst SUBJECT: Cooperation Agreement for Continued Participation in the Los Angeles Urban County Community Development Block Grant
Program
RECOMMENDED ACTION(S): Authorize the City Manager to execute the cooperation agreement with the Los Angeles County Development Authority for a three-year term beginning July 1,2027—June 30, 2030.

REPORT SUMMARY: The City of Avalon receives Community Development Block Grant (CDBG) Funding annually through an agreement with The Los Angeles County Development Authority (LACDA). The funding amount is formula based on population. The City of Avalons estimated allocation for FY 2026-2027 will be approximately $30,154.

To participate in the CDBG Program, City must requalify with LACDA the U.S. Department of Housing and Urban Development (HUD) every three (3) years to obtain entitlement status.Previous and ongoing projects utilizing CDBG Funds include the City-Wide ADA Ramp and CurbProjects (phased), the Beacon Hill Senior Apartment Chair Lift Project and partial funding of the City’s Meals-on-Wheels and Congregate Meal Program.

GOAL ALIGNMENT: N/A
FISCAL IMPACTS: Addition of grant revenue over the term of the three year agreement.

CONSEQUENCES OF NOT FOLLOWING RECOMMENDED ACTION: The City will be unable to utilize CDBG Funds.

FOLLOW UP ACTION: Submit the signed agreement and resolution to the Los Angeles County Development Authority.

ADVERTISING, NOTICE AND PUBLIC CONTACT: This item was properly listed on the posted agenda pursuant to the Brown Act.ATTACHMENTS:

1. Resolution

2. FY 2024-2026 Cooperation Agreement
RESOLUTION NO.

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF AVALON

APPROVING PARTICIPATION IN THE LOS ANGELES URBAN COUNTY PROGRAM WHEREAS, the City of Avalon (“City’) desires to participate in the Los Angeles Urban County Program for Community Development Block Grant (“CDBG”) funds, and if applicable, the HOMEInvestment Partnerships (“HOME”) Program, and the Emergency Solutions Grant (“ESG”) Program, in the County’s Consolidated Plan for Fiscal Years 2027-2030, commencing on July 1, 2027 and through June 30, 2030; and
WHEREAS, the City authorizes the execution of a Cooperation Agreement with the County of Los Angeles in order to receive said CDBG funds;

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF AVALON AS FOLLOWS:

SECTION 1. The City Council adopts and approve its participation in the Los Angeles County Urban County Program and receiving CDBG funds, and if applicable, HOME and ESG Program funds, and execution of the Cooperation Agreement between the City of Avalon and the County of Los Angeles for the time period of July 1, 2027 through June 30, 2030 and self-renewing thereafter.

SECTION 2. The City Council authorizes the City Manager, or his/her designee, to execute the Cooperation Agreement, any and all related documents necessary, for participation in the Los Angeles Urban County Program on behalf of the City.

PASSED, APPROVED, AND ADOPTED this 161h day of June 2026.

Ann H. Marshall, Mayor
ATTEST:

Gabrielle Morones, City Clerk

COUNTY OF LOS ANGELES

COMMUNITY DEVELOPMENT BLOCK GRANT ENTITLEMENT PROGRAM

HOME INVESTMENT PARTNERSHIPS PROGRAM

EMERGENCY SOLUTIONS GRANT PROGRAM

PARTICIPATING CITY

COOPERATION AGREEMENT
This COOPERATION AGREEMENT (“Agreement”) is being entered into on this 14th day of JULY 2023, to be effective on the day of July 2024, by and between the CITY OF AVALON hereinafter referred to as “City,” and the County of Los Angeles, by and throughthe Executive Director of the Los Angeles County Development Authority, hereinafter referredto as “County,” and shall remain in effect for the County’s Consolidated Plan for Fiscal Years 2024-2026. The County and the City are collectively referred to as the “Parties” or individually“Party.” WITNESSETH THAT:WHEREAS, in 1974, the U.S. Congress enacted and the President signed a law entitled, the Housing and Community Development Act of 1974, as amended, herein called the “Act”; WHEREAS, the Parties desire to cooperate to undertake, or assist in undertaking, community development, community renewal of lower-income housing assistance activities, specifically urban renewal and publicly assisted housing, including, but not limited to, the improvement or development of housing for persons of low- to moderate-incomes, and othercommunity or urban renewal activities authorized by the Act, the Cranston-Gonzalez National Affordable Housing Act (“NAHA”), and the U.S. Housing Act of 1937, as amended; WHEREAS, the Community Development Block Grant (“CDBG”) Entitlement Program, the HOME Investment Partnerships (“HOME”) Program, and the Emergency SolutionsGrant (“ESG”) Program are required to have an approved comprehensive housing strategy as authorized under NAHA;
WHEREAS, the County has requested of the U.S. Department of Housing and Urban Development, hereinafter referred to as “HUD”, that the County be designated as an urbancounty, the program hereinafter referred as to the “Los Angeles Urban County Program”; WHEREAS, the City has participated with the County in the Los Angeles Urban County Program and desires to renew its participation with the County in said Los Angeles Urban County Program for the County’s Consolidated Plan for Fiscal Years 2024-2026; WHEREAS, as the Los Angeles Urban County designee, the County will take responsibility and assume all obligations of an applicant under federal statutes, including: the analysis of needs, the setting of objectives, the preparation of community development andhousing assistance plans, the consolidated plan, and the assurances of certifications; WHEREAS, the terms and provisions of this Agreement are fully authorized under state June 2023 1
and local law, and this Agreement provides full legal authority for the County to undertake, or assist in undertaking, essential community development and housing assistance activities, specifically urban renewal and publicly assisted housing; and WHEREAS, by executing this Agreement, the Parties hereby give notice of the intention to participate in the Los Angeles Urban County Program.

NOW, THEREFORE, the Parties agree as follows:

1. The City hereby authorizes the County to perform, or cause to be perfonned, those acts necessary or appropriate to implement the community development andhousing assistance activities. Specifically urban renewal and publicly assisted housing, including, but not limited to, improvement or development of housing for persons of low- to moderate-income, and other community or urban renewal activities authorized under the Act for the City in the County’s Consolidated Planfor Fiscal Years 2024-2026, which will be funded from the CDBG Entitlement Program, and, where applicable HOME and ESG Programs, from federal annual appropriations and from any program income generated from the expenditure ofsuch funds.

In the event this Agreement extends into succeeding fiscal years and funds have not been appropriated, this Agreement will automatically terminate as of June 30 of the then-current fiscal year. The County will notify the City in writing within ten (10) days of receipt of non-appropriation notice.

2. This Agreement covers the following formula funding programs administered by HUD where the County is awarded and accepts funding directly from HUD: TheCDBG Entitlement Program, the HOME Program, and the ESG Program.

3. In executing this Agreement, the City understands the following:
a. The County has the final responsibility for selecting CDBG, and, where applicable, HOME and ESG, activities and submitting the Consolidated Plan to HUD.
b. The City is not eligible for grants under the State CDBG (“Small Cities CDBG”) Program per Section V(D)(l of CPD Notice 2023-03 (“the Notice”) during the period in which it participates in the Los Angeles Urban County Program.
c. The City may participate in the HOME Program only through the Los Angeles Urban County Program. Thus, even if the County does not receive a HOME formula allocation, the City cannot form a HOME consortium with other localgovernments. d. The City may participate in the ESG Program only through the Los Angeles Urban County Program.

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4. The term of this Agreement shall be for the County’s Consolidated Plan for Fiscal Years 2024-2026 and commence on July 1, 2024 through June 30, 2027 (“Urban County Term”). The Parties agree that they cannot terminate or withdraw from this Agreement while it remains in effect. Towards the end of the second year of the Urban County Term, the County will notify the City in writing of its right not to participate in the County’s successive Consolidated Plan for the next three-yearperiod.The Parties agree to adopt amendments to this Agreement incorporating changesnecessary to meet the requirements for cooperation agreements set forth in HIJD’s Urban County QualUlcation for Participation Notice, prior to the subsequent three-year extension of the term.

5. This Agreement shall be effective for the Urban County Term and for such period of time for the expenditure of all CDBG funds, or where applicable, HOME and ESG funds, allocated to the City under this Agreement and appropriations from any program income therefrom and for the completion of the funded activities.

The Parties agree that they cannot terminate or withdraw from this Agreementwhile it remains in effect.

6. The Parties agree to cooperate to undertake, or assist in undertaking, community renewal and lower-income housing assistance activities, specifically urbanrenewal and publicly assisted housing, including, but not limited to, the improvement or development of housing for persons of low- to moderateincomes, and other community or urban renewal activities authorized by the Act.

The Parties in the performance of this Agreement shall take all actions necessaryor appropriate to assure compliance with the Los Angeles Urban CountyProgram’s certification under Section 104(b) of Title I of the Act, as amended,that the grant will be conducted and administered in conformity with Title VI of the Civil Rights Act of 1964; and the implementing regulations at 24 CFR Part 1, and the Fair Housing Act, and the implementing regulations at 24 CFR Part 100,and will affirmatively further fair housing. See 24 CFR § 91.225(a) and Affirmatively Furthering Fair Housing Definitions and Certifications (86 FR 30779, June 10, 2021), to be codified at 24 CFR 5.151 and 5.152, available at https://www.federalregister.gov/documents/2021/06/10/2021-12114/restoringaffirmatively-furthering-fair-housing-definitions-and-certifications.

Furthermore, the Parties in the performance of this Agreement shall take allactions necessary or appropriate to assure compliance with Section 109 of Title Iof the Act, and the implementing regulations at 24 CFR Part 6, which incorporates Section 504 of the Rehabilitation Act of 1973, and the implementing regulations at 24 CFR Part 8, Title II of the Americans with Disabilities Act, andthe implementing regulations at 28 CFR Part 35, the Age Discrimination Act of 1975, and the implementing regulation at 24 CFR Part 146, and Section 3 of the Housing and Urban Development Act of 1968, and all other applicable laws and regulations.

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The Parties agree that CDBG and, where applicable, HOME and ESO funding is prohibited for any activities in, or in support of, any cooperating City that doesnot affirmatively further fair housing within its own jurisdiction or that impedesthe County’s action to comply with its fair housing certification. The City acknowledges and agrees to HUD’s 424-B Form, Assurances and Certifications.

7. Pursuant to 24 CFR § 570.501(b), the City is subject to all requirements applicable to subrecipients, including the requirement of a written agreement asset forth in 24 CFR § 570.503.

8. The City shall report to the County of any income generated by the use of CDBG and, where applicable, HOME and ESG funds received by the City. Any suchprogram income, if applicable, must be remitted to the County within 30 days of receipt. Such program income may be used for eligible activities in accordancewith all CDBG and, where applicable, HOME and ESG, requirements as maythen apply.

9. The County shall be responsible for monitoring and reporting to HUD on the use of any program income; therefore, the City shall be required to maintain appropriate record keeping and reporting for this purpose.

10. The City may not sell, trade or otherwise transfer all or any portion of CDBG, and, where applicable, HOME and ESG funds to another metropolitan city, urban county, unit of general local government, or Indian tribe, or insular area that directly or indirectly receives CDBG, and, where applicable, HOME and ESGfunds in exchange for any other funds, credits or non-federal consideration, butmust use such funds for activities eligible under Title I of the Act.

11. In the event of grant close-out or termination of this Agreement, any program income that is on hand or received subsequent to the close-out or change in statusshall be paid to the County within 60 days after grant closeout or termination ofthis Agreement.

12. All program income generated from the disposition or transfer of real property acquired or improved by the City using CDBG and, where applicable, HOME and ESG, funds or program income, during the Urban County Term, shall be subjectto all the terms and conditions of this Agreement.

13. Any real property which is acquired or improved by the City during the tenti of this Agreement, in whole or in part, using CDBG and/or HOME and ESG funds or program income in excess of $25,000, shall be subject to the followingstandards:a. The County shall be notified by the City in writing of any modification or change in the use or disposition of such real property from that planned at June 2023 4
the time of the acquisition or improvement. Such notification shall be made prior to the modification, change in use or disposition. b. If such real property is sold within five (5) years or transferred for a use which does not qualify as an eligible activity under CDBG andlor HOME and ESG regulations, the City shall reimburse to the County an amountequal to the pro-rata share of the current fair market value of the property or proceeds from the sales. The pro-rata share shall be calculated bymultiplying the current market value by the percentage of the purchase price paid with CDBG funds or program income.

14. The City shall make available for inspection and audit to County’s and HUD’s representatives, upon request, at any time during the duration of this Agreement and for a period of five (5) years thereafter, all of its books and records relating toCDBG Entitlement Program and, where applicable, HOME and ESG programs’ activities and income.

15. Following the end of the three-year reimbursable contract period and after resolving any financial or programmatic findings, if the City elects to leave theLos Angeles Urban County Program and is not eligible to become an entitlement city, the City will be unable to request that its allocation or any remaining balance be transferred to the City. Any remaining balance will be transferred to the funding pool of the Supervisorial District in which the City is located. 1 6. The City has adopted and is enforcing:
a. A policy prohibiting the use of excessive force by law enforcement agencies within its jurisdiction against any individuals engaged in nonviolent civil rights demonstrations; and b. A policy of enforcing applicable state and local laws against physically barring entrance to or exit from a facility or location which is the subject of such non-violent civil rights demonstrations within its jurisdiction.

17. The City shall provide a drug-free workplace by:
a. Publishing a statement notifying employees that the unlawful manufacture, distribution, dispensing, possession, or use of a controlled substance is prohibited in the City’s workplace and specifying the actionsthat will be taken against employees for violation of such prohibition. b. Establishing an ongoing drug-free awareness program to inform employees about:
i. The dangers of drug abuse in the workplace;ii. The City’s policy of maintaining a drug-free workplace; June 2023 5
iii. Any available drug counseling, rehabilitation, and employee assistance programs; and
iv. The penalties that may be imposed upon employees for drug abuse violations occurring in the workplace.
c. Making it a requirement that each employee who will be engaged in the performance of the grant be given a copy of the statement required by paragraph “a” of this Section 17.
d. Notifying the employee in the statement required by paragraph “a” of this Section 17 that, as a condition of employment funded by the CDBG, and where applicable, HOME and ESG grant, the employee will:i. Abide by the terms of the statement; and ii. Notify the City in writing of his or her conviction of a violation of a criminal drug statute occurring in the workplace no later than five (5) calendar days after such conviction.
e. Notifying the County in writing, within ten (10) calendar days after receiving notice under subparagraph d(ii) of this Section 17 from an employee or otherwise receiving actual notice of any such conviction; and the City must provide written notice, including position or title, of any City employees convicted of any criminal drug statute to every County officer or other designee who processed a CDBG, HOME, or ESG grant which funded any activity on which the convicted employee was working,unless HUD has designated an identification number(s) of each affected grant.
f. Taking one (1) of the following actions, within 30 calendar days of receiving notice under subparagraph d(ii) of this Section 17, with respectto any employee who is so convicted:
i. Taking appropriate personnel action against such an employee, up to and including termination, consistent with the requirements of the Rehabilitation Act of 1973, as amended; or
ii. Requiring such employee to participate satisfactorily in a drug abuse assistance or rehabilitation program approved for such purpose by a federal, state, local health, law enforcement, or other appropriate agency.
g. Making a good faith effort to continue to maintain a drug-free workplace through the implementation of paragraphs a, b, c, d, e, and f, of this Section 17.

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18. This Agreement may be executed in any number of counterparts, each of which shall be effective only upon delivery, and therefore shall be deemed an original, and all of which shall constitute one and the same document, for the same effect as if all parties hereto had signed the same signature page.

The facsimile, email, or other electronically delivered signature of the Parties shall be deemed to constitute original signatures, and facsimile or electroniccopies hereof shall be deemed to constitute duplicate originals.

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IN WITNESS WHEREOF, the Board of Supervisors of the County of Los Angeles has caused this Agreement to be subscribed by the Executive Director of the LACDA, and the City has subscribed the same through its duly authorized officers, on the day, month, and year first above written.County Counsel Certification
The office of the County Counsel hereby certifies that the terms and provisions of this Agreement are fully authorized under state and local laws, and that the Agreement provides full legal authority for the County to undertake or assist in undertaking essential community development and housing assistance activities, specifically urban renewal and public assistedhousing.

By V
Prinipal Deputy County Counsel

COUNTY OF LOS ANGELES
By:

EMILIO SALAS, Executive Director
Los Angeles County Development Authority
July 24, 2023
Date
APPROVED AS TO FORM:DAWYN R. HARRISON
County Counsel
By: -BEHNAZ TASHAKORIAN
Principal Deputy County Counsel
s-I
IN WITNESS WHEREOF, the Board of Supervisors of the County of Los Angeles has caused this Agreement to be subscribed by the Executive Director of the LACDA, and the City has subscribed the same through its duly authorized officers, on the day, month, and year first above written.

CITY OF AVALON
By:

MAYOR OR DESIGNEE (Signature)
Ayir L. Mt,1wLskttI, Mij6?.

Print Name, Title
ATTEST:

City Clerk
By:_____
APPROVED AS TO FORM:

By:
_______________________
CITY ATTORNEf
S-2
K:\GMU COMMON\GPPA\GPA\Urban County Qualification Docs\2024-2O26Quahfication Pcriod\L)ocumcnts\Drafia\FY 2024-2026 Participating City Cooperation Agreement 5-23-23 SignaturcPg vi .doc

CITY OF AVALON CITY COUNCIL
MEETING DATE: June 16, 2026 AGENDA ITEM: ________ ORIGINATING DEP: City Clerk CITY MANAGER: ______ PREPARED BY: Gabrielle Morones, City Clerk SUBJECT: 2026 Conflict of Interest Code-Biennial Notice RECOMMENDED ACTION(S): Direct the City Clerk to notify all City Departments and advisory bodies that have previously adopted conflict of interest codes, of the biennial review requirements for such conflict of interest codes. Require all departments and advisory bodies that have previously adopted conflict of interest codes to review suchconflict of interest codes and report to the City Council any amendments, or report that no amendments are necessary, no later than October 1, 2026.REPORT SUMMARY: The Political Reform Act requires the City to notify all departments and advisory bodies, commissions, and committees that have previously adopted conflictof interest codes. Government Code Section 87306.5, effective 1990, requires that each local government agency conduct a review of its conflict of interest codes every other year. If any amendments are necessary, the proposed amendment(s) should be submitted to the City Council no later than October 1, 2026.

FISCAL IMPACTS: None.

GOAL ALIGNMENT: Not Aligned.CONSEQUENCES OF NOT FOLLOWING RECOMMENDED ACTION: To ensure conflict of interest codes remain current and accurate, each local agency is required to review its code at least every even-numbered year. If the City does not, it will not be in compliance.

FOLLOW UP ACTION: Proceed with City Council’s direction.

ADVERTISING, NOTICE AND PUBLIC CONTACT: The item was properly listed on the posted agenda pursuant to the Brown Act.

ATTACHMENTS: None.

CITY OF AVALON CITY COUNCIL
MEETING DATE: June 16, 2026 AGENDA ITEM: 9
ORIGINATING DEP: Finance CITY MANAGER: JWs\
PREPARED BY: Matthew Baker, Finance Director
SUBJECT: Public Hearing and Submittal of Property Related Fees to Los Angeles County for FY26-27 Property Tax Roll — Sewer, Saltwater, and Solid Waste Fees
RECOMMENDED ACTION(S): 1. Open a public hearing on whether to collect the annual trash collection service fees, grease collection service fees, sewer user fees, and saltwater charges, on the property tax roll by the County of Los Angeles. 2. If no majority protest is filed,close the public hearing and adopt four resolutions adopting reports of the annual trashcollection services fees, grease collection service fees, sewer user fees, and saltwater charges. 3. Direct the City Clerk to request Los Angeles County to place the fees on the FY2026/27 Property Tax Roll.

REPORT SUMMARY: At the May 19, 2026 City Council Meeting, City Council adopted the findings of a cost of service and rates study for sewer, saltwater, and solid waste services, which assessed the adequacy of the revenues to maintain the physical integrity of the systems to comply with all Federal and State regulations pursuant to Proposition 218. The proposed rates were designed to produce the minimum revenue needed to cover projected operating costs, including direct operating expenses, administrative costs, and ongoing capital improvement repairs, replacements and upgrades. Copies of the rate study reports have beenincluded as an attachment to this report.For the County to collect the fees for the City, the City Council is required to hold a noticed public hearing, where customers subject to the fees are afforded an opportunity to make objections or protests to collecting the fees on the property tax roll. If objections or protestsare not made by the owners of a majority of the separate parcels subject to the fees, the CityCouncil may adopt the reports of the annual fees and direct the City Clerk to file the reports with the Los Angeles County Auditor and request the fees be placed on the County property tax roll. Collecting the fees on the property tax rolls saves the City the costs of billing the fees itself. The County charges approximately $0.25 per fee per parcel.

City Staff is proposing the following rate increases for the Fiscal Year 2026-2027:

Annual Fee % Increase
Sewer +9.5%Saltwater +9.5%Solid Waste +2.0%Grease Collection +20% The proposed increases to rates are necessary to adequately fund capital improvements to existing infrastructure and to develop and maintain adequate reserve levels. The rate increase for Sewer and Saltwater services are aligned with the rates included in the adopted study.

The adopted study includes a 4.5% increase for Solid Waste and Grease Collection rates for Fiscal Year 2026-27. The Solid Waste rate increases included in the adopted study were based on the assumption that the landfill expansion project would be financed through trashcollection service fees over the next five years, with enhanced capital funding levels to bemaintained to fund additional projects designed to extend the useful life of the landfill. At the direction of Council, City Staff will pursue other financing options to be repaid over the useful life of the landfill expansion and is recommending a rate increase of 2.0% as a result of these changes to planned capital outlays.

A copy of the current and proposed fees based on customer classification has also been included as an attachment to this report.

GOAL ALIGNMENT: Achieve a structurally balanced budget.

FISCAL IMPACTS: The rates published in the proposed rate schedule attached will increase the total Sewer revenue by approximately $307 thousand next year; increase the total Saltwater revenue by approximately $80 thousand next year, increase the Solid Wasterevenue by $62 thousand next year, and increase Grease revenue for Solid Waste by $2 thousand.

CONSEQUENCES OF NOT FOLLOWING RECOMMENDED ACTION: The Sewer and Saltwater enterprise funds would have insufficient funds to complete essential capital improvements to ensure the reliability of the systems. The Solid Waste enterprise fund wouldnot have sufficient funds to pay for landfill expansion or the increased operating costs associated with utilizing another landfill not located on Santa Catalina Island.FOLLOW UP ACTION:

By August 10, 2026 — Submit FY26-27 fees to Los Angeles County for collection; ADVERTISING, NOTICE AND PUBLIC CONTACT: This item was properly listed on the posted agenda pursuant to the Brown Act. The notice of Public Hearing was advertised June 5,2026 and June 12, 2026.

ATTACHMENTS:

1. Resolutions to Adopt the Property Related Fee Report; and to Direct the City Clerk to File Reports with the Los Angeles County Auditor for Sewer, Saltwater, Solid Waste, and Grease.

2. Sewer, Saltwater, and Solid Waste Rate Studies

3. Proposed Rate Schedule — Fiscal Year 2026-2027
RESOLUTION NO.

A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF AVALON ADOPTING THE REPORT OF

THE ANNUAL SEWER USER FEES AND

DIRECTING THE CITY CLERK OF THE CITY TO

FILE SAID REPORT WITH THE LOS ANGELES

COUNTY AUDITOR AND REQUEST THE
AUDITOR PLACE THE FISCAL YEAR 2026-2027

SEWER USER FEES ON THE TAX ROLL
WHEREAS, the City’s sewer user fees (the “User Fees”) were adopted by the City Council; and
WHEREAS, a written report (the “Report”), a copy of which is attached hereto and by this reference incorporated herein, has been filed with the City Clerk describing each parcel of real property subject to the User Fees and amount of the User Fees to be imposed thereon for Fiscal Year 2026-2027; and
WHEREAS, the City Council has heard and considered all objections and protests to the Report and has determined and hereby finds that protests have not been made by the owners of a majority of the separate parcels or property described in the Report: and WHEREAS. the City Council has determined to adopt the Report and collect the User Fees. any delinquent User Fees, and any penalties on the tax roll, which User Fees shall constitute a lien against the parcel or parcels of land described in the Report in accordance with California Health and Safety Code sections 5473 el seq.; and WHEREAS, the County of Los Angeles is willing to place as direct assessments on pro1cr1y tax bills which the County collects on the City’s behalf under the General ServicesAgreement between the City and the County pursuant to California Government Code §5 1800 and 29304; and
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OFAVALON AS FOLLOWS:

Section 1. The City Council hereby finds and determines that the Recitals are true and correct and are incorporated herein.

Section 2. The City Council of the City hereby adopts the Report. On or before the 10 day of August. 2026, the City Clerk is hereby directed to file a copy of the Reportwith the Los Angeles County Auditor, together with a statement endorsed thereon over her signature that the Report has been adopted by the City Council and shall request that the User Fees be collected on the tax bills for the taxable parcels in the City identified in theReport and such Usei’ Fees shall be collected at the same time and in the same manner and by the same persons as, together with and not separately from. the general taxes for theCity, and shall be delinquent at the same time and thereafter be subject to the same delinquency penalties to be levied on and collected from the owners of said parcels.

Section 3. The City Clerk shall certify to the adoption of this Resolution.

PASSED AND ADOPTED BY the City Council of the City of Avalon. Avalon.

California. held on the 16 day of June, 2026, by the following vote:

Ayes:

Noes:

Absent:

Abstain:

Ann H. Marshall, Mayor
ATTEST:

Gabrielle Morones, City Clerk
7 City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480001001 Sewer-Bar/Restaurant>100 1 $5,403.10 $5,403.10 7480001001 Sewer-Public Shower 4 $398.90 $1,595.607480001001 Sewer-Residential 1 $1,201.75 $1,201.757480001010 Sewer-Residential 1 $1,201.75 $1,201.75 7480001018 Sewer-Residential 3 $1,201.75 $3,605.257480001019 Sewer-Residential 1 $1,201.75 $1,201.757480001020 Sewer-Residential 2 $1,201.75 $2,403.507480001028 Sewer-Take Out Restaurant 1 $1,824.25 $1,824.25 7480001028 Sewer-Shops/Office 1 $1,201.75 $1,201.757480001028 Sewer-Shops/Office 13 $1,201.75 $15,622.757480002003 Sewer-Bar/Restaurant<100 1 $3,613.45 $3,613.457480002003 Sewer-Shops/Office 1 $1,201.75 $1,201.757480002003 Sewer-Shops/Office 1 $1,201.75 $1,201.75 7480002003 Sewer-Hotel Room 72 $660.95 $47,588.407480002003 Sewer-Residential 4 $1,201.75 $4,807.007480002008 Sewer-Residential 1 $1,201.75 $1,201.757480002009 Sewer-Residential 1 $1,201.75 $1,201.757480002010 Sewer-Residential 1 $1,201.75 $1,201.75 7480002011 Sewer-Residential 1 $1,201.75 $1,201.757480002012 Sewer-Residential 1 $1,201.75 $1,201.757480002013 Sewer-Residential 1 $1,201.75 $1,201.757480002014 Sewer-Residential 1 $1,201.75 $1,201.757480002015 Sewer-Residential 1 $1,201.75 $1,201.75 7480002016 Sewer-Residential 1 $1,201.75 $1,201.757480002017 Sewer-Residential 1 $1,201.75 $1,201.757480002018 Sewer-Residential 1 $1,201.75 $1,201.757480002019 Sewer-Residential 1 $1,201.75 $1,201.757480002020 Sewer-Residential 1 $1,201.75 $1,201.757480002021 Sewer-Residential 1 $1,201.75 $1,201.75 7480002022 Sewer-Residential 1 $1,201.75 $1,201.757480002023 Sewer-Residential 1 $1,201.75 $1,201.757480002024 Sewer-Residential 1 $1,201.75 $1,201.757480002025 Sewer-Residential 1 $1,201.75 $1,201.757480002026 Sewer-Residential 1 $1,201.75 $1,201.757480002027 Sewer-Residential 1 $1,201.75 $1,201.757480002028 Sewer-Residential 1 $1,201.75 $1,201.75 7480002029 Sewer-Residential 1 $1,201.75 $1,201.757480002030 Sewer-Residential 1 $1,201.75 $1,201.757480002031 Sewer-Residential 1 $1,201.75 $1,201.757480002032 Sewer-Residential 1 $1,201.75 $1,201.757480002033 Sewer-Residential 1 $1,201.75 $1,201.757480002034 Sewer-Residential 1 $1,201.75 $1,201.757480002035 Sewer-Residential 1 $1,201.75 $1,201.757480002036 Sewer-Residential 1 $1,201.75 $1,201.75 7480002037 Sewer-Residential 1 $1,201.75 $1,201.75
7480002038 Sewer-Residential 1 $1,201.75 $1,201.75
7480002039 Sewer-Residential 1 $1,201.75 $1,201.75
7480002040 Sewer-Residential 1 $1,201.75 $1,201.75
1 of 30
City of Avalon
FY2026-2 027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480002041 Sewer-Residential 1 $1,201.75 $1,201.757480002042 Sewer-Residential 1 $1,201.75 $1,201.757480002043 Sewer-Residential 1 $1,201.75 $1,201.75 7480002044 Sewer-Residential 1 $1,201.75 $1,201.75
7480002045 Sewer-Residential 1 $1,201.75 $1,201.75
7480002046 Sewer-Residential 1 $1,201.75 $1,201.75
7480002047 Sewer-Residential 1 $1,201.75 $1,201.757480002048 Sewer-Residential 1 $1,201.75 $1,201.757480002049 Sewer-Residential 1 $1,201.75 $1,201.757480002050 Sewer-Residential 1 $1,201.75 $1,201.75 7480002051 Sewer-Residential 1 $1,201.75 $1,201.757480002052 Sewer-Residential 1 $1,201.75 $1,201.757480002053 Sewer-Residential 1 $1,201.75 $1,201.757480002054 Sewer-Residential 1 $1,201.75 $1,201.75 7480002071 Sewer-Residential 62 $1,201.75 $74,508.507480002072 Sewer-Residential 15 $1,201.75 $18,026.257480002076 Sewer-Residential 81 $1,201.75 $97,341.757480002080 Sewer-Bar/Restau rant>100 1 $5,403.10 $5,403.107480002080 Sewer-Shops/Office 1 $1,201.75 $1,201.757480002080 Sewer-Residential 17 $1,201.75 $20,429.75 7480002800 Sewer-Residential 1 $1,201.75 $1,201.757480002900 Sewer-Shops/Office Combined 10 $769.05 $7,690.507480002907 Sewer-Public Shower 12 $398.90 $4,786.807480002907 Sewer-Shops/Office Combined 40 $769.05 $30,762.007480003009 Sewer-Residential 9 $1,201.75 $10,815.75 7480004007 Sewer-Hotel Room 6 $660.95 $3,965.707480004007 Sewer-Take Out Restaurant 1 $1,824.25 $1,824.257480004007 Sewer-Residential 4 $1,201.75 $4,807.007480005005 Sewer-Shops/Office 1 $1,201.75 $1,201.757480005005 Sewer-Residential 1 $1,201.75 $1,201.75 7480005006 Sewer-Residential 2 $1,201.75 $2,403.50
7480005008 Sewer-Residential 4 $1,201.75 $4,807.00
7480005011 Sewer-Residential 3 $1,201.75 $3,605.257480005019 Sewer-Take Out Restaurant 1 $1,824.25 $1,824.257480005019 Sewer-Residential 2 $1,201.75 $2,403.507480005023 Sewer-Residential 1 $1,201.75 $1,201.757480005031 Sewer-Shops/Office 1 $1,201.75 $1,201.75 7480005032 Sewer-Shops/Office Combined 2 $769.05 $1,538.107480005032 Sewer-Residential 4 $1,201.75 $4,807.007480005034 Sewer-Shops/Office 1 $1,201.75 $1,201.757480005034 Sewer-Bar/Restaurant<100 1 $3,613.45 $3,613.457480005038 Sewer-Residential 2 $1,201.75 $2,403.507480007041 Sewer-Residential 1 $1,201.75 $1,201.757480007043 Sewer-Residential 1 $1,201.75 $1,201.75 7480007044 Sewer-Residential 1 $1,201.75 $1,201.757480008005 Sewer-Church 1 $2,429.50 $2,429.507480008005 Sewer-Residential 1 $1,201.75 $1,201.757480008022 Sewer-Residential 1 $1,201.75 $1,201.75 2 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480008023 Sewer-Residential 1 $1,201.75 $1,201.757480008024 Sewer-Residential 1 $1,201.75 $1,201.75 7480008025 Sewer-Residential 1 $1,201.75 $1,201.757480008026 Sewer-Residential 1 $1,201.75 $1,201.75 7480008027 Sewer-Residential 1 $1,201.75 $1,201.75
7480008028 Sewer-Residential 1 $1,201.75 $1,201.757480008029 Sewer-Residential 1 $1,201.75 $1,201.757480008030 Sewer-Residential 1 $1,201.75 $1,201.757480008031 Sewer-Residential 1 $1,201.75 $1,201.75 7480008032 Sewer-Residential 1 $1,201.75 $1,201.75
7480008033 Sewer-Residential 1 $1,201.75 $1,201.757480008034 Sewer-Residential 1 $1,201.75 $1,201.757480008035 Sewer-Residential 1 $1,201.75 $1,201.757480008036 Sewer-Residential 1 $1,201.75 $1,201.75 7480008037 Sewer-Residential 1 $1,201.75 $1,201.75
7480008038 Sewer-Residential 1 $1,201.75 $1,201.757480008039 Sewer-Residential 1 $1,201.75 $1,201.757480008040 Sewer-Residential 1 $1,201.75 $1,201.757480008041 Sewer-Residential 1 $1,201.75 $1,201.757480008042 Sewer-Residential 1 $1,201.75 $1,201.757480008043 Sewer-Residential 1 $1,201.75 $1,201.757480008044 Sewer-Residential 1 $1,201.75 $1,201.757480008045 Sewer-Residential 1 $1,201.75 $1,201.757480008050 Sewer-Residential 2 $1,201.75 $2,403.50 7480009007 Sewer-Residential 2 $1,201.75 $2,403.507480009010 Sewer-Residential 2 $1,201.75 $2,403.507480009013 Sewer-Residential 1 $1,201.75 $1,201.757480009014 Sewer-Residential 3 $1,201.75 $3,605.257480009015 Sewer-Residential 1 $1,201.75 $1,201.75 7480009016 Sewer-Residential 3 $1,201.75 $3,605.257480009019 Sewer-Residential 2 $1,201.75 $2,403.507480009028 Sewer-Residential 2 $1,201.75 $2,403.507480009029 Sewer-Residential 2 $1,201.75 $2,403.507480009032 Sewer-Residential 2 $1,201.75 $2,403.50 7480009033 Sewer-Residential 1 $1,201.75 $1,201.757480009035 Sewer-Residential 2 $1,201.75 $2,403.507480009037 Sewer-Residential 1 $1,201.75 $1,201.75 7480009038 Sewer-Residential 1 $1,201.75 $1,201.757480009039 Sewer-Residential 1 $1,201.75 $1,201.75 7480009800 Sewer-Residential 1 $1,201.75 $1,201.757480010001 Sewer-Residential 2 $1,201.75 $2,403.507480010002 Sewer-Residential 1 $1,201.75 $1,201.757480010003 Sewer-Residential 2 $1,201.75 $2,403.507480010004 Sewer-Residential 1 $1,201.75 $1,201.75 7480010006 Sewer-Residential 2 $1,201.75 $2,403.50
7480010007 Sewer-Residential 2 $1,201.75 $2,403.50
7480010008 Sewer-Residential 3 $1,201.75 $3,605.25
7480010015 Sewer-Residential 2 $1,201.75 $2,403.50
3 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480010016 Sewer-Residential 2 $1,201.75 $2,403.507480010017 Sewer-Residential 1 $1,201.75 $1,201.757480010018 Sewer-Residential 2 $1,201.75 $2,403.507480010019 Sewer-Residential 3 $1,201.75 $3,605.257480010020 Sewer-Residential 2 $1,201.75 $2,403.50 7480010021 Sewer-Residential 1 $1,201.75 $1,201.757480010022 Sewer-Residential 2 $1,201.75 $2,403.507480010023 Sewer-Residential 1 $1,201.75 $1,201.757480010030 Sewer-Residential 2 $1,201.75 $2,403.50 7480010036 Sewer-Residential 2 $1,201.75 $2,403.50
7480010037 Sewer-Residential 1 $1,201.75 $1,201.757480010038 Sewer-Residential 2 $1,201.75 $2,403.507480010039 Sewer-Residential 2 $1,201.75 $2,403.50 7480010040 Sewer-Residential 2 $1,201.75 $2,403.507480010049 Sewer-Residential 1 $1,201.75 $1,201.75 7480010050 Sewer-Residential 1 $1,201.75 $1,201.757480010052 Sewer-Residential 1 $1,201.75 $1,201.757480010053 Sewer-Residential 1 $1,201.75 $1,201.757480011001 Sewer-Shops/Office 1 $1,201.75 $1,201.75 7480011002 Sewer-Shops/Office 1 $1,201.75 $1,201.75
7480011002 Sewer-Residential 2 $1,201.75 $2,403.507480011006 Sewer-Residential 1 $1,201.75 $1,201.757480011007 Sewer-Residential 1 $1,201.75 $1,201.757480011009 Sewer-Residential 1 $1,201.75 $1,201.75 7480011010 Sewer-Residential 1 $1,201.75 $1,201.757480011011 Sewer-Residential 1 $1,201.75 $1,201.757480011013 Sewer-Residential 1 $1,201.75 $1,201.75 7480011014 Sewer-Residential 2 $1,201.75 $2,403.507480011016 Sewer-Residential 1 $1,201.75 $1,201.75 7480011018 Sewer-Residential 1 $1,201.75 $1,201.757480011019 Sewer-Residential 1 $1,201.75 $1,201.757480011020 Sewer-Residential 1 $1,201.75 $1,201.757480011023 Sewer-Shops/Office 1 $1,201.75 $1,201.757480011023 Sewer-Shops/Office 1 $1,201.75 $1,201.75 7480011023 Sewer-Residential 1 $1,201.75 $1,201.757480011026 Sewer-Residential 2 $1,201.75 $2,403.507480011027 Sewer-Residential 3 $1,201.75 $3,605.257480011028 Sewer-Residential 1 $1,201.75 $1,201.757480011029 Sewer-Residential 1 $1,201.75 $1,201.757480011032 Sewer-Shops/Office 1 $1,201.75 $1,201.757480011032 Sewer-Residential 1 $1,201.75 $1,201.757480011034 Sewer-Residential 1 $1,201.75 $1,201.75 7480011037 Sewer-Shops/Office 1 $1,201.75 $1,201.757480011037 Sewer-Take Out Restaurant 1 $1,824.25 $1,824.25 7480011037 Sewer-Shops/Office 1 $1,201.75 $1,201.757480011037 Sewer-Bar/Restaurant>100 1 $5,403.10 $5,403.10 7480011037 Sewer-Shops/Office 1 $1,201.75 $1,201.757480011037 Sewer-Residential 1 $1,201.75 $1,201.75 4 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480011038 Sewer-Residential 22 $1,201.75 $26,438.507480012001 Sewer-Residential 1 $1,201.75 $1,201.75 7480012002 Sewer-Residential 1 $1,201.75 $1,201.757480012003 Sewer-Residential 1 $1,201.75 $1,201.757480012006 Sewer-Residential 1 $1,201.75 $1,201.757480012009 Sewer-Residential 1 $1,201.75 $1,201.757480012010 Sewer-Residential 1 $1,201.75 $1,201.75 7480012014 Sewer-Residential 2 $1,201.75 $2,403.507480012015 Sewer-Residential 1 $1,201.75 $1,201.757480012018 Sewer-Residential 2 $1,201.75 $2,403.507480012019 Sewer-Residential 2 $1,201.75 $2,403.507480012020 Sewer-Residential 1 $1,201.75 $1,201.757480012022 Sewer-Residential 8 $1,201.75 $9,614.00 7480013001 Sewer-Residential 2 $1,201.75 $2,403.507480013002 Sewer-Residential 2 $1,201.75 $2,403.507480013004 Sewer-Residential 1 $1,201.75 $1,201.757480013005 Sewer-Residential 1 $1,201.75 $1,201.757480013006 Sewer-Residential 1 $1,201.75 $1,201.75 7480013007 Sewer-Residential 1 $1,201.75 $1,201.757480013008 Sewer-Residential 1 $1,201.75 $1,201.757480013009 Sewer-Residential 1 $1,201.75 $1,201.757480013010 Sewer-Residential 1 $1,201.75 $1,201.757480013011 Sewer-Residential 1 $1,201.75 $1,201.757480013012 Sewer-Residential 1 $1,201.75 $1,201.757480013013 Sewer-Residential 2 $1,201.75 $2,403.507480013014 Sewer-Residential 1 $1,201.75 $1,201.757480013015 Sewer-Residential 1 $1,201.75 $1,201.75 7480013016 Sewer-Residential 1 $1,201.75 $1,201.757480013017 Sewer-Residential 1 $1,201.75 $1,201.757480013019 Sewer-Residential 2 $1,201.75 $2,403.507480013020 Sewer-Residential 1 $1,201.75 $1,201.757480013023 Sewer-Residential 1 $1,201.75 $1,201.757480013024 Sewer-Residential 1 $1,201.75 $1,201.757480013025 Sewer-Residential 1 $1,201.75 $1,201.75 7480013026 Sewer-Residential 1 $1,201.75 $1,201.757480013027 Sewer-Residential 1 $1,201.75 $1,201.757480013028 Sewer-Residential 3 $1,201.75 $3,605.257480013029 Sewer-Residential 1 $1,201.75 $1,201.757480013030 Sewer-Residential 1 $1,201.75 $1,201.757480013031 Sewer-Residential 2 $1,201.75 $2,403.507480013032 Sewer-Residential 2 $1,201.75 $2,403.507480013033 Sewer-Residential 1 $1,201.75 $1,201.757480013034 Sewer-Hotel Room 9 $660.95 $5,948.557480013034 Sewer-Residential 1 $1,201.75 $1,201.757480013039 Sewer-Residential 2 $1,201.75 $2,403.507480013040 Sewer-Residential 2 $1,201.75 $2,403.507480013041 Sewer-Residential 1 $1,201.75 $1,201.757480014001 Sewer-Residential 1 $1,201.75 $1,201.75 5 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480014002 Sewer-Residential 1 $1,201.75 $1,201.75
7480014003 Sewer-Residential 2 $1,201.75 $2,403.507480014004 Sewer-Residential 3 $1,201.75 $3,605.25 7480014005 Sewer-Residential 1 $1,201.75 $1,201.75
7480014008 Sewer-Residential 1 $1,201.75 $1,201.757480014009 Sewer-Residential 1 $1,201.75 $1,201.75 7480014010 Sewer-Hotel Room 5 $660.95 $3,304.75
7480014010 Sewer-Residential 1 $1,201.75 $1,201.757480014013 Sewer-Residential 2 $1,201.75 $2,403.507480014014 Sewer-Residential 1 $1,201.75 $1,201.75 7480014015 Sewer-Residential 3 $1,201.75 $3,605.257480014016 Sewer-Residential 1 $1,201.75 $1,201.75 7480014017 Sewer-Residential 1 $1,201.75 $1,201.757480014018 Sewer-Residential 3 $1,201.75 $3,605.25 7480014019 Sewer-Residential 1 $1,201.75 $1,201.757480014020 Sewer-Residential 2 $1,201.75 $2,403.507480014021 Sewer-Residential 2 $1,201.75 $2,403.50 7480014022 Sewer-Residential 1 $1,201.75 $1,201.757480014023 Sewer-Residential 1 $1,201.75 $1,201.757480014024 Sewer-Residential 1 $1,201.75 $1,201.757480014025 Sewer-Residential 1 $1,201.75 $1,201.757480014026 Sewer-Residential 1 $1,201.75 $1,201.757480014027 Sewer-Residential 1 $1,201.75 $1,201.757480014028 Sewer-Residential 2 $1,201.75 $2,403.507480014029 Sewer-Residential 1 $1,201.75 $1,201.75 7480014030 Sewer-Residential 2 $1,201.75 $2,403.507480014031 Sewer-Residential 1 $1,201.75 $1,201.757480014032 Sewer-Residential 1 $1,201.75 $1,201.757480014033 Sewer-Residential 2 $1,201.75 $2,403.507480014034 Sewer-Residential 1 $1,201.75 $1,201.75 7480014038 Sewer-Residential 1 $1,201.75 $1,201.757480014039 Sewer-Residential 1 $1,201.75 $1,201.75 7480015001 Sewer-Public Shower 2 $398.90 $797.807480015001 Sewer-Shops/Office 1 $1,201.75 $1,201.757480015001 Sewer-Shops/Office 1 $1,201.75 $1,201.757480015001 Sewer-Take Out Restaurant 1 $1,824.25 $1,824.25 7480015001 Sewer-Take Out Restaurant 1 $1,824.25 $1,824.25 7480015001 Sewer-Shops/Office 1 $1,201.75 $1,201.757480015001 Sewer-Shops/Office 1 $1,201.75 $1,201.757480015001 Sewer-Bar/Restaurant<100 1 $3,613.45 $3,613.457480015001 Sewer-Hotel Room 72 $660.95 $47,588.40 7480015002 Sewer-Bar/Restaurantc100 1 $3,613.45 $3,613.457480015002 Sewer-Residential 1 $1,201.75 $1,201.757480015003 Sewer-Shops/Office Combined 2 $769.05 $1,538.107480015006 Sewer-Shops/Office 1 $1,201.75 $1,201.75 7480015007 Sewer-Shops/Office 1 $1,201.75 $1,201.757480015007 Sewer-Bar/Restaurant<100 1 $3,613.45 $3,613.457480015008 Sewer-Shops/Office 1 $1,201.75 $1,201.75 6 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480015009 Sewer-Shops/Office 1 $1,201.75 $1,201.757480015009 Sewer-Residential 2 $1,201.75 $2,403.507480015010 Sewer-Shops/Office 1 $1,201.75 $1,201.757480015010 Sewer-Residential 1 $1,201.75 $1,201.757480015015 Sewer-Bar/Restaurant<100 1 $3,613.45 $3,613.45 7480015016 Sewer-Take Out Restaurant 1 $1,824.25 $1,824.257480015016 Sewer-Bar/Restaurant<100 1 $3,613.45 $3,613.457480015017 Sewer-Bar/Restaurant>1IJ0 1 $5,403.10 $5,403.10 7480015018 Sewer-Shops/Office 1 $1,201.75 $1,201.757480015018 Sewer-Shops/Office 1 $1,201.75 $1,201.75 7480015018 Sewer-Shops/Office 1 $1,201.75 $1,201.757480015018 Sewer-Shops/Office 1 $1,201.75 $1,201.75 7480015018 Sewer-Residential 2 $1,201.75 $2,403.507480016001 Sewer-Bar/Restaurant<100 1 $3,613.45 $3,613.457480016001 Sewer-Bar/Restaurant>100 1 $5,403.10 $5,403.10 7480016002 Sewer-Bar/Restaurant<100 1 $3,613.45 $3,613.457480016002 Sewer-Take Out Restaurant 1 $1,824.25 $1,824.25 7480016002 Sewer-Bar!Restau rant>100 1 $5,403.10 $5,403.107480016002 Sewer-Shops/Office 1 $1,201.75 $1,201.757480016002 Sewer-Hotel Room 14 $660.95 $9,253.30 7480016002 Sewer-Residential 2 $1,201.75 $2,403.507480016003 Sewer-Shops/Office 1 $1,201.75 $1,201.75 7480016003 Sewer-Shops/Office 1 $1,201.75 $1,201.757480016003 Sewer-Hotel Room 6 $660.95 $3,965.707480016003 Sewer-Residential 1 $1,201.75 $1,201.757480016004 Sewer-Bar/Restau ra nt>100 1 $5,403.10 $5,403.107480016005 Sewer-Shops/Office 1 $1,201.75 $1,201.757480016005 Sewer-Shops/Office 1 $1,201.75 $1,201.75 7480016005 Sewer-Shops/Office 1 $1,201.75 $1,201.757480016005 Sewer-Hotel Room 24 $660.95 $15,862.807480016005 Sewer-Residential 1 $1,201.75 $1,201.757480016006 Sewer-Shops/Office 4 $1,201.75 $4,807.007480016006 Sewer-Bar/Restaurant<100 1 $3,613.45 $3,613.457480016006 Sewer-Hotel Room 6 $660.95 $3,965.70 7480016007 Sewer-Shops/Office 1 $1,201.75 $1,201.757480016007 Sewer-Shops/Office 1 $1,201.75 $1,201.75 7480016007 Sewer-Hotel Room 41 $660.95 $27,098.957480016007 Sewer-Residential 3 $1,201.75 $3,605.257480016008 Sewer-Bar/Restaurant<100 1 $3,613.45 $3,613.45 7480016008 Sewer-Shops/Office 1 $1,201.75 $1,201.757480016008 Sewer-Residential 2 $1,201.75 $2,403.507480016010 Sewer-Not Applicable 0 $0.00 $0.007480016010 Sewer-Take Out Restaurant 1 $1,824.25 $1,824.257480016010 Sewer-Shops/Office Combined 4 $769.05 $3,076.20 7480016010 Sewer-Shops/Office 1 $1,201.75 $1,201.757480016011 Sewer-Take Out Restaurant 1 $1,824.25 $1,824.257480017001 Sewer-Bar/Restaurant>100 1 $5,403.10 $5,403.107480017001 Sewer-Take Out Restaurant 1 $1,824.25 $1,824.25 7 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480017001 Sewer-Bar/Restaurant<100 1 $3,613.45 $3,613.45 7480017001 Sewer-Shops/Office 4 $1,201.75 $4,807.007480017001 Sewer-Shops/Office 4 $1,201.75 $4,807.007480017001 Sewer-Shops/Office 4 $1,201.75 $4,807.00 7480017001 Sewer-Shops/Office 4 $1,201.75 $4,807.00
7480017005 Sewer-Bar/Restaurant<100 1 $3,613.45 $3,613.45 7480017007 Sewer-Laundry Units 15 $1,622.35 $24,335.257480017007 Sewer-Shops/Office Combined 2 $769.05 $1,538.107480017007 Sewer-Residential 1 $1,201.75 $1,201.75 7480017008 Sewer-Shops/Office 1 $1,201.75 $1,201.757480017008 Sewer-Residential 2 $1,201.75 $2,403.507480017009 Sewer-Shops/Office 1 $1,201.75 $1,201.75 7480017009 Sewer-Residential 1 $1,201.75 $1,201.75
7480017010 Sewer-Residential 4 $1,201.75 $4,807.00
7480017011 Sewer-Church 1 $2,429.50 $2,429.50
7480017012 Sewer-Residential 1 $1,201.75 $1,201.75
7480017013 Sewer-Residential 2 $1,201.75 $2,403.507480017014 Sewer-Hotel Room 10 $660.95 $6,609.507480017014 Sewer-Residential 1 $1,201.75 $1,201.75 7480017015 Sewer-Hotel Room 6 $660.95 $3,965.707480017016 Sewer-Shops/Office 1 $1,201.75 $1,201.757480017016 Sewer-Residential 3 $1,201.75 $3,605.25 7480017017 Sewer-Residential 1 $1,201.75 $1,201.757480017018 Sewer-Residential 3 $1,201.75 $3,605.257480017019 Sewer-Residential 11 $1,201.75 $13,219.25 7480017020 Sewer-Residential 7 $1,201.75 $8,412.257480017021 Sewer-Residential 4 $1,201.75 $4,807.00 7480017022 Sewer-Residential 3 $1,201.75 $3,605.25
7480017023 Sewer-Shops/Office 1 $1,201.75 $1,201.757480017023 Sewer-Shops/Office 1 $1,201.75 $1,201.75 7480017023 Sewer-Residential 1 $1,201.75 $1,201.757480017025 Sewer-Take Out Restaurant 1 $1,824.25 $1,824.25 7480017025 Sewer-Shops/Office 1 $1,201.75 $1,201.757480017025 Sewer-Shops/Office Combined 28 $769.05 $21,533.407480017025 Sewer-Not Applicable 0 $0.00 $0.00 7480017025 Sewer-Hotel Room 102 $660.95 $67,416.90
7480017026 Sewer-Shops/Office 1 $1,201.75 $1,201.75
7480017026 Sewer-Public Shower 4 $398.90 $1,595.60
7480017027 Sewer-Shops/Office 1 $1,201.75 $1,201.757480017027 Sewer-Shops/Office 1 $1,201.75 $1,201.757480017027 Sewer-Shops/Office 1 $1,201.75 $1,201.75 7480017028 Sewer-Not Applicable 0 $0.00 $0.00
7480018001 Sewer-Take Out Restaurant 1 $1,824.25 $1,824.257480018001 Sewer-Laundry Units 20 $1,622.35 $32,447.00 7480018001 Sewer-Take Out Restaurant 1 $1,824.25 $1,824.25 7480018001 Sewer-Take Out Restaurant 1 $1,824.25 $1,824.257480018001 Sewer-Take Out Restaurant 1 $1,824.25 $1,824.25 7480018001 Sewer-Bar/Restaurant>100 1 $5,403.10 $5,403.10 8 of 30
City of Ava Ion
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480018001 Sewer-Take Out Restaurant 1 $1,824.25 $1,824.25 7480018001 Sewer-Shops/Office Combined 17 $769.05 $13,073.857480018001 Sewer-Hotel Room 52 $660.95 $34,369.407480018003 Sewer-Shops/Office 1 $1,201.75 $1,201.757480018004 Sewer-Shops/Office 1 $1,201.75 $1,201.757480018004 Sewer-Hotel Room 39 $660.95 $25,777.057480018004 Sewer-Residential 1 $1,201.75 $1,201.757480018005 Sewer-Residential 2 $1,201.75 $2,403.50 7480018006 Sewer-Residential 1 $1,201.75 $1,201.757480018007 Sewer-Residential 1 $1,201.75 $1,201.757480018009 Sewer-Shops/Office 1 $1,201.75 $1,201.757480018009 Sewer-Hotel Room 60 $660.95 $39,657.00 7480018009 Sewer-Residential 32 $1,201.75 $38,456.007480018014 Sewer-Hotel Room 22 $660.95 $14,540.907480018014 Sewer-Residential 1 $1,201.75 $1,201.757480018015 Sewer-Residential 10 $1,201.75 $12,017.507480018016 Sewer-Residential 1 $1,201.75 $1,201.757480018018 Sewer-Residential 2 $1,201.75 $2,403.50 7480018024 Sewer-Hotel Room 15 $660.95 $9,914.257480018024 Sewer-Residential 1 $1,201.75 $1,201.75 7480018025 Sewer-Hotel Room 12 $660.95 $7,931.407480018025 Sewer-Residential 1 $1,201.75 $1,201.757480018027 Sewer-Residential 3 $1,201.75 $3,605.25 7480018031 Sewer-Residential 1 $1,201.75 $1,201.757480018032 Sewer-Residential 1 $1,201.75 $1,201.75 7480018033 Sewer-Residential 1 $1,201.75 $1,201.757480018034 Sewer-Residential 1 $1,201.75 $1,201.757480018037 Sewer-Residential 8 $1,201.75 $9,614.007480018040 Sewer-Residential 1 $1,201.75 $1,201.757480018041 Sewer-Residential 1 $1,201.75 $1,201.75 7480018042 Sewer-Residential 1 $1,201.75 $1,201.75
7480018043 Sewer-Shops/Office 1 $1,201.75 $1,201.75
7480019004 Sewer-Residential 6 $1,201.75 $7,210.507480019005 Sewer-Residential 2 $1,201.75 $2,403.507480019006 Sewer-Residential 6 $1,201.75 $7,210.507480019009 Sewer-Residential 2 $1,201.75 $2,403.50 7480019010 Sewer-Hotel Room 19 $660.95 $12,558.057480019010 Sewer-Residential 1 $1,201.75 $1,201.757480019012 Sewer-Hotel Room 12 $660.95 $7,931.407480019012 Sewer-Residential 1 $1,201.75 $1,201.757480019013 Sewer-Shops/Office 1 $1,201.75 $1,201.757480019013 Sewer-Residential 2 $1,201.75 $2,403.507480019014 Sewer-Residential 4 $1,201.75 $4,807.007480019015 Sewer-Hotel Room 29 $660.95 $19,167.55 7480019015 Sewer-Residential 3 $1,201.75 $3,605.25
7480019016 Sewer-Residential 8 $1,201.75 $9,614.007480019017 Sewer-Residential 1 $1,201.75 $1,201.75 7480019018 Sewer-Residential 8 $1,201.75 $9,614.00
9 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480019021 Sewer-Residential 2 $1,201.75 $2,403.50
7480019022 Sewer-Residential 2 $1,201.75 $2,403.507480019023 Sewer-Shops/Office 1 $1,201.75 $1,201.757480019023 Sewer-Bar/Restaurant<100 1 $3,613.45 $3,613.457480019023 Sewer-Hotel Room 40 $660.95 $26,438.00 7480019026 Sewer-Residential 1 $1,201.75 $1,201.75
7480019027 Sewer-Residential 1 $1,201.75 $1,201.757480019028 Sewer-Residential 1 $1,201.75 $1,201.757480019029 Sewer-Residential 1 $1,201.75 $1,201.75 7480019030 Sewer-Residential 1 $1,201.75 $1,201.757480019031 Sewer-Residential 1 $1,201.75 $1,201.75 7480019032 Sewer-Residential 1 $1,201.75 $1,201.75
7480019033 Sewer-Residential 1 $1,201.75 $1,201.757480019034 Sewer-Residential 1 $1,201.75 $1,201.75 7480019036 Sewer-Residential 1 $1,201.75 $1,201.757480019037 Sewer-Residential 1 $1,201.75 $1,201.757480019038 Sewer-Residential 1 $1,201.75 $1,201.757480019039 Sewer-Residential 1 $1,201.75 $1,201.75 7480019800 Sewer-Shops/Office 1 $1,201.75 $1,201.757480019800 Sewer-Residential 1 $1,201.75 $1,201.757480020001 Sewer-Residential 1 $1,201.75 $1,201.757480020005 Sewer-Residential 2 $1,201.75 $2,403.50 7480020006 Sewer-Residential 1 $1,201.75 $1,201.757480020010 Sewer-Residential 1 $1,201.75 $1,201.757480020011 Sewer-Residential 1 $1,201.75 $1,201.75 7480020012 Sewer-Residential 3 $1,201.75 $3,605.25
7480020013 Sewer-Residential 2 $1,201.75 $2,403.50
7480020017 Sewer-Residential 6 $1,201.75 $7,210.507480020018 Sewer-Residential 1 $1,201.75 $1,201.75 7480020019 Sewer-Residential 5 $1,201.75 $6,008.757480020020 Sewer-Hotel Room 19 $660.95 $12,558.057480020020 Sewer-Residential 1 $1,201.75 $1,201.757480020022 Sewer-Residential 2 $1,201.75 $2,403.50 7480020023 Sewer-Residential 1 $1,201.75 $1,201.757480020024 Sewer-Residential 8 $1,201.75 $9,614.007480020025 Sewer-Residential 3 $1,201.75 $3,605.25 7480020026 Sewer-Residential 1 $1,201.75 $1,201.757480020028 Sewer-Hotel Room 38 $660.95 $25,116.10 7480020028 Sewer-Take Out Restaurant 1 $1,824.25 $1,824.257480020028 Sewer-Residential 4 $1,201.75 $4,807.007480020029 Sewer-Residential 1 $1,201.75 $1,201.75 7480020030 Sewer-Residential 2 $1,201.75 $2,403.507480020031 Sewer-Residential 4 $1,201.75 $4,807.007480020032 Sewer-Public Shower 8 $398.90 $3,191.207480020032 Sewer-Take Out Restaurant 1 $1,824.25 $1,824.25 7480020032 Sewer-Shops/Office 1 $1,201.75 $1,201.757480020034 Sewer-Residential 1 $1,201.75 $1,201.75 7480020035 Sewer-Residential 1 $1,201.75 $1,201.75
10 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480020036 Sewer-Residential 1 $1,201.75 $1,201.757480020037 Sewer-Residential 1 $1,201.75 $1,201.757480020038 Sewer-Residential 3 $1,201.75 $3,605.25 7480021002 Sewer-Bar/Restaurant>100 1 $5,403.10 $5,403.107480021002 Sewer-Residential 1 $1,201.75 $1,201.757480021007 Sewer-Shops/Office 1 $1,201.75 $1,201.757480021007 Sewer-Take Out Restaurant 1 $1,824.25 $1,824.257480021007 Sewer-Bar/Restau rant>100 1 $5,403.10 $5,403.10 7480021007 Sewer-Bar/Restau rant>100 1 $5,403.10 $5,403.107480022002 Sewer-Residential 1 $1,201.75 $1,201.757480022005 Sewer-Residential 3 $1,201.75 $3,605.257480022010 Sewer-Residential 1 $1,201.75 $1,201.757480022015 Sewer-Residential 2 $1,201.75 $2,403.507480022016 Sewer-Residential 2 $1,201.75 $2,403.507480022017 Sewer-Residential 2 $1,201.75 $2,403.507480022018 Sewer-Residential 4 $1,201.75 $4,807.007480022019 Sewer-Residential 2 $1,201.75 $2,403.50 7480022020 Sewer-Residential 2 $1,201.75 $2,403.507480022024 Sewer-Residential 3 $1,201.75 $3,605.257480022025 Sewer-Residential 2 $1,201.75 $2,403.507480022029 Sewer-Hotel Room 18 $660.95 $11,897.107480022029 Sewer-Residential 2 $1,201.75 $2,403.507480022030 Sewer-Residential 1 $1,201.75 $1,201.757480022043 Sewer-Residential 5 $1,201.75 $6,008.757480022044 Sewer-Residential 2 $1,201.75 $2,403.507480022045 Sewer-Residential 2 $1,201.75 $2,403.507480022046 Sewer-Residential 3 $1,201.75 $3,605.25 7480022053 Sewer-Residential 2 $1,201.75 $2,403.507480022054 Sewer-Residential 1 $1,201.75 $1,201.757480022055 Sewer-Residential 2 $1,201.75 $2,403.507480022056 Sewer-Residential 2 $1,201.75 $2,403.507480022059 Sewer-Residential 1 $1,201.75 $1,201.757480022062 Sewer-Residential 1 $1,201.75 $1,201.757480022063 Sewer-Residential 1 $1,201.75 $1,201.757480022065 Sewer-Residential 1 $1,201.75 $1,201.757480022066 Sewer-Residential 1 $1,201.75 $1,201.757480022069 Sewer-Residential 1 $1,201.75 $1,201.757480022800 Sewer-Residential 1 $1,201.75 $1,201.757480023001 Sewer-Residential 1 $1,201.75 $1,201.757480023002 Sewer-Residential 5 $1,201.75 $6,008.757480023005 Sewer-Residential 1 $1,201.75 $1,201.757480023006 Sewer-Residential 1 $1,201.75 $1,201.757480023007 Sewer-Residential 1 $1,201.75 $1,201.757480023008 Sewer-Residential 1 $1,201.75 $1,201.757480023009 Sewer-Residential 1 $1,201.75 $1,201.757480023010 Sewer-Residential 1 $1,201.75 $1,201.757480023011 Sewer-Residential 1 $1,201.75 $1,201.757480023016 Sewer-Residential 2 $1,201.75 $2,403.50 11 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480023017 Sewer-Residential 1 $1,201.75 $1,201.757480023019 Sewer-Residential 1 $1,201.75 $1,201.757480023021 Sewer-Residential 3 $1,201.75 $3,605.25 7480023022 Sewer-Residential 1 $1,201.75 $1,201.757480023023 Sewer-Residential 3 $1,201.75 $3,605.257480023024 Sewer-Residential 1 $1,201.75 $1,201.757480023025 Sewer-Residential 2 $1,201.75 $2,403.507480023027 Sewer-Residential 3 $1,201.75 $3,605.257480023028 Sewer-Residential 4 $1,201.75 $4,807.00 7480024001 Sewer-Residential 2 $1,201.75 $2,403.507480024002 Sewer-Residential 1 $1,201.75 $1,201.757480024006 Sewer-Residential 1 $1,201.75 $1,201.757480024007 Sewer-Residential 2 $1,201.75 $2,403.507480024011 Sewer-Residential 3 $1,201.75 $3,605.257480024017 Sewer-Residential 1 $1,201.75 $1,201.757480024018 Sewer-Residential 2 $1,201.75 $2,403.507480024019 Sewer-Residential 1 $1,201.75 $1,201.75 7480024021 Sewer-Residential 1 $1,201.75 $1,201.757480024025 Sewer-Residential 4 $1,201.75 $4,807.007480024026 Sewer-Residential 1 $1,201.75 $1,201.757480024031 Sewer-Residential 1 $1,201.75 $1,201.757480024034 Sewer-Residential 2 $1,201.75 $2,403.507480025003 Sewer-Residential 1 $1,201.75 $1,201.757480025007 Sewer-Residential 1 $1,201.75 $1,201.757480025008 Sewer-Residential 1 $1,201.75 $1,201.757480025009 Sewer-Residential 1 $1,201.75 $1,201.757480025010 Sewer-Residential 1 $1,201.75 $1,201.75 7480025011 Sewer-Residential 1 $1,201.75 $1,201.757480025012 Sewer-Residential 2 $1,201.75 $2,403.507480025013 Sewer-Residential 2 $1,201.75 $2,403.507480025014 Sewer-Residential 1 $1,201.75 $1,201.757480025015 Sewer-Residential 1 $1,201.75 $1,201.757480025020 Sewer-Residential 2 $1,201.75 $2,403.507480025022 Sewer-Residential 1 $1,201.75 $1,201.757480025023 Sewer-Residential 2 $1,201.75 $2,403.507480025024 Sewer-Residential 2 $1,201.75 $2,403.507480026001 Sewer-Residential 3 $1,201.75 $3,605.257480026002 Sewer-Hotel Room 12 $660.95 $7,931.407480026002 Sewer-Residential 8 $1,201.75 $9,614.007480026003 Sewer-Residential 3 $1,201.75 $3,605.257480026004 Sewer-Residential 2 $1,201.75 $2,403.507480026010 Sewer-Residential 3 $1,201.75 $3,605.257480026011 Sewer-Residential 2 $1,201.75 $2,403.507480026012 Sewer-Residential 1 $1,201.75 $1,201.757480026013 Sewer-Residential 2 $1,201.75 $2,403.507480026014 Sewer-Residential 1 $1,201.75 $1,201.757480026015 Sewer-Residential 3 $1,201.75 $3,605.257480026016 Sewer-Residential 1 $1,201.75 $1,201.75 12 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480026017 Sewer-Residential 2 $1,201.75 $2,403.507480026018 Sewer-Residential 5 $1,201.75 $6,008.75 7480026020 Sewer-Residential 2 $1,201.75 $2,403.50
7480026022 Sewer-Residential 2 $1,201.75 $2,403.50
7480026026 Sewer-Residential 3 $1,201.75 $3,605.25
7480026029 Sewer-Residential 1 $1,201.75 $1,201.757480026030 Sewer-Residential 1 $1,201.75 $1,201.757480026032 Sewer-Residential 3 $1,201.75 $3,605.257480026033 Sewer-Residential 3 $1,201.75 $3,605.25 7480026034 Sewer-Residential 1 $1,201.75 $1,201.757480026035 Sewer-Residential 1 $1,201.75 $1,201.757480026036 Sewer-Residential 1 $1,201.75 $1,201.757480026037 Sewer-Residential 1 $1,201.75 $1,201.757480026038 Sewer-Residential 1 $1,201.75 $1,201.75 7480026039 Sewer-Residential 1 $1,201.75 $1,201.757480026040 Sewer-Residential 1 $1,201.75 $1,201.757480026041 Sewer-Residential 1 $1,201.75 $1,201.757480026042 Sewer-Residential 1 $1,201.75 $1,201.757480026043 Sewer-Residential 1 $1,201.75 $1,201.757480026044 Sewer-Residential 1 $1,201.75 $1,201.757480026045 Sewer-Residential 1 $1,201.75 $1,201.757480026046 Sewer-Residential 1 $1,201.75 $1,201.75 7480026047 Sewer-Residential 1 $1,201.75 $1,201.757480026048 Sewer-Residential 1 $1,201.75 $1,201.757480026049 Sewer-Residential 1 $1,201.75 $1,201.75 7480026050 Sewer-Residential 1 $1,201.75 $1,201.75
7480026051 Sewer-Residential 1 $1,201.75 $1,201.75
7480026052 Sewer-Residential 1 $1,201.75 $1,201.757480026053 Sewer-Residential 1 $1,201.75 $1,201.757480026054 Sewer-Residential 1 $1,201.75 $1,201.757480026055 Sewer-Residential 1 $1,201.75 $1,201.757480026057 Sewer-Residential 1 $1,201.75 $1,201.75 7480027001 Sewer-Residential 1 $1,201.75 $1,201.757480027002 Sewer-Residential 2 $1,201.75 $2,403.507480027003 Sewer-Residential 2 $1,201.75 $2,403.507480027004 Sewer-Residential 1 $1,201.75 $1,201.757480027005 Sewer-Residential 1 $1,201.75 $1,201.757480027006 Sewer-Residential 4 $1,201.75 $4,807.007480027007 Sewer-Residential 1 $1,201.75 $1,201.757480027008 Sewer-Residential 4 $1,201.75 $4,807.007480027009 Sewer-Residential 2 $1,201.75 $2,403.50 7480027011 Sewer-Residential 2 $1,201.75 $2,403.507480027012 Sewer-Residential 2 $1,201.75 $2,403.507480027013 Sewer-Residential 2 $1,201.75 $2,403.507480027014 Sewer-Residential 2 $1,201.75 $2,403.507480027016 Sewer-Residential 3 $1,201.75 $3,605.25 7480027017 Sewer-Residential 2 $1,201.75 $2,403.50
7480027018 Sewer-Residential 1 $1,201.75 $1,201.75
13 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Tota’
7480027019 Sewer-Residential 3 $1,201.75 $3,605.257480027020 Sewer-Residential 2 $1,201.75 $2,403.50 7480027021 Sewer-Residential 5 $1,201.75 $6,008.75
7480027022 Sewer-Residential 2 $1,201.75 $2,403.50
7480027023 Sewer-Residential 2 $1,201.75 $2,403.50
7480027024 Sewer-Residential 3 $1,201.75 $3,605.257480027025 Sewer-Residential 2 $1,201.75 $2,403.507480027026 Sewer-Residential 2 $1,201.75 $2,403.507480027028 Sewer-Residential 1 $1,201.75 $1,201.75 7480027030 Sewer-Residential 5 $1,201.75 $6,008.757480027031 Sewer-Residential 3 $1,201.75 $3,605.257480027032 Sewer-Residential 2 $1,201.75 $2,403.507480027033 Sewer-Residential 2 $1,201.75 $2,403.50 7480027034 Sewer-Residential 1 $1,201.75 $1,201.757480027035 Sewer-Residential 1 $1,201.75 $1,201.757480027036 Sewer-Residential 1 $1,201.75 $1,201.757480028002 Sewer-Residential 3 $1,201.75 $3,605.25 7480028003 Sewer-Residential 1 $1,201.75 $1,201.757480028013 Sewer-Residential 3 $1,201.75 $3,605.25 7480028015 Sewer-Residential 2 $1,201.75 $2,403.50
7480028017 Sewer-Residential 2 $1,201.75 $2,403.507480028018 Sewer-Residential 1 $1,201.75 $1,201.75 7480028020 Sewer-Residential 1 $1,201.75 $1,201.757480028022 Sewer-Residential 1 $1,201.75 $1,201.757480028023 Sewer-Residential 1 $1,201.75 $1,201.757480028024 Sewer-Residential 3 $1,201.75 $3,605.257480028026 Sewer-Residential 1 $1,201.75 $1,201.75 7480028027 Sewer-Residential 1 $1,201.75 $1,201.757480028028 Sewer-Residential 1 $1,201.75 $1,201.757480028029 Sewer-Residential 1 $1,201.75 $1,201.757480028032 Sewer-Residential 1 $1,201.75 $1,201.757480028033 Sewer-Residential 1 $1,201.75 $1,201.75 7480028034 Sewer-Residential 1 $1,201.75 $1,201.75
7480028037 Sewer-Residential 1 $1,201.75 $1,201.757480028040 Sewer-Residential 2 $1,201.75 $2,403.507480028041 Sewer-Residential 2 $1,201.75 $2,403.507480028042 Sewer-Residential 2 $1,201.75 $2,403.50 7480028043 Sewer-Residential 3 $1,201.75 $3,605.257480028044 Sewer-Residential 4 $1,201.75 $4,807.007480028046 Sewer-Residential 1 $1,201.75 $1,201.757480028047 Sewer-Residential 1 $1,201.75 $1,201.75 7480028048 Sewer-Residential 1 $1,201.75 $1,201.75
7480028053 Sewer-Residential 2 $1,201.75 $2,403.50
7480028061 Sewer-Residential 1 $1,201.75 $1,201.757480028062 Sewer-Residential 1 $1,201.75 $1,201.757480028063 Sewer-Residential 1 $1,201.75 $1,201.75 7480028064 Sewer-Residential 1 $1,201.75 $1,201.757480028065 Sewer-Residential 1 $1,201.75 $1,201.75 14 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480028066 Sewer-Residential 1 $1,201.75 $1,201.757480028068 Sewer-Residential 1 $1,201.75 $1,201.757480028069 Sewer-Residential 1 $1,201.75 $1,201.757480028070 Sewer-Residential 2 $1,201.75 $2,403.507480029003 Sewer-Residential 1 $1,201.75 $1,201.75 7480029009 Sewer-Residential 2 $1,201.75 $2,403.507480029012 Sewer-Residential 1 $1,201.75 $1,201.757480029013 Sewer-Residential 1 $1,201.75 $1,201.75 7480029014 Sewer-Residential 1 $1,201.75 $1,201.757480029015 Sewer-Residential 1 $1,201.75 $1,201.75 7480029016 Sewer-Residential 5 $1,201.75 $6,008.757480030005 Sewer-Residential 2 $1,201.75 $2,403.507480030006 Sewer-Residential 2 $1,201.75 $2,403.50 7480030007 Sewer-Residential 3 $1,201.75 $3,605.257480030010 Sewer-Residential 2 $1,201.75 $2,403.50 7480030014 Sewer-Residential 4 $1,201.75 $4,807.007480030021 Sewer-Residential 2 $1,201.75 $2,403.507480030022 Sewer-Residential 2 $1,201.75 $2,403.50 7480030023 Sewer-Residential 1 $1,201.75 $1,201.757480030024 Sewer-Residential 1 $1,201.75 $1,201.75 7480030025 Sewer-Residential 3 $1,201.75 $3,605.257480030027 Sewer-Hotel Room 44 $660.95 $29,081.807480030028 Sewer-Residential 2 $1,201.75 $2,403.507480030037 Sewer-Residential 1 $1,201.75 $1,201.75 7480030038 Sewer-Residential 4 $1,201.75 $4,807.007480030040 Sewer-Residential 1 $1,201.75 $1,201.75 7480030041 Sewer-Residential 1 $1,201.75 $1,201.757480030042 Sewer-Residential 1 $1,201.75 $1,201.757480030043 Sewer-Residential 1 $1,201.75 $1,201.75 7480030044 Sewer-Residential 1 $1,201.75 $1,201.757480030045 Sewer-Residential 1 $1,201.75 $1,201.757480030046 Sewer-Residential 1 $1,201.75 $1,201.757480030047 Sewer-Residential 1 $1,201.75 $1,201.757480030048 Sewer-Residential 1 $1,201.75 $1,201.757480030049 Sewer-Residential 1 $1,201.75 $1,201.75 7480030050 Sewer-Residential 1 $1,201.75 $1,201.757480030051 Sewer-Residential 1 $1,201.75 $1,201.757480030052 Sewer-Residential 1 $1,201.75 $1,201.757480030056 Sewer-Residential 1 $1,201.75 $1,201.757480030057 Sewer-Residential 1 $1,201.75 $1,201.757480030058 Sewer-Residential 1 $1,201.75 $1,201.757480030059 Sewer-Residential 1 $1,201.75 $1,201.75 7480030060 Sewer-Residential 1 $1,201.75 $1,201.757480030061 Sewer-Residential 1 $1,201.75 $1,201.757480030062 Sewer-Residential 1 $1,201.75 $1,201.75 7480030063 Sewer-Residential 1 $1,201.75 $1,201.75
7480030064 Sewer-Residential 1 $1,201.75 $1,201.757480031001 Sewer-Residential 1 $1,201.75 $1,201.75 15 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480031002 Sewer-Residential 1 $1,201.75 $1,201.757480031012 Sewer-Residential 1 $1,201.75 $1,201.757480031013 Sewer-Shops/Office 1 $1,201.75 $1,201.757480031013 Sewer-Residential 3 $1,201.75 $3,605.257480031014 Sewer-Shops/Office 1 $1,201.75 $1,201.75 7480031014 Sewer-Residential 2 $1,201.75 $2,403.507480031017 Sewer-Residential 2 $1,201.75 $2,403.50 7480031020 Sewer-Residential 3 $1,201.75 $3,605.257480031022 Sewer-Residential 6 $1,201.75 $7,210.507480031027 Sewer-Residential 3 $1,201.75 $3,605.25 7480031028 Sewer-Residential 2 $1,201.75 $2,403.50
7480031030 Sewer-Residential 4 $1,201.75 $4,807.007480031031 Sewer-Residential 2 $1,201.75 $2,403.507480031032 Sewer-Residential 1 $1,201.75 $1,201.757480031033 Sewer-Residential 3 $1,201.75 $3,605.25 7480031034 Sewer-Residential 1 $1,201.75 $1,201.75
7480031035 Sewer-Residential 3 $1,201.75 $3,605.257480031036 Sewer-Residential 2 $1,201.75 $2,403.507480031037 Sewer-Residential 3 $1,201.75 $3,605.257480031039 Sewer-Residential 3 $1,201.75 $3,605.25 7480031040 Sewer-Residential 1 $1,201.75 $1,201.757480031041 Sewer-Residential 1 $1,201.75 $1,201.757480031044 Sewer-Residential 2 $1,201.75 $2,403.507480031045 Sewer-Residential 5 $1,201.75 $6,008.757480031046 Sewer-Residential 3 $1,201.75 $3,605.25 7480031049 Sewer-Residential 1 $1,201.75 $1,201.757480031050 Sewer-Hotel Room 19 $660.95 $12,558.057480031050 Sewer-Residential 2 $1,201.75 $2,403.507480031053 Sewer-Residential 1 $1,201.75 $1,201.757480031054 Sewer-Residential 1 $1,201.75 $1,201.75 7480031055 Sewer-Residential 1 $1,201.75 $1,201.75
7480031900 Sewer-Residential 14 $1,201.75 $16,824.50
7480032001 Sewer-Residential 3 $1,201.75 $3,605.257480032002 Sewer-Residential 4 $1,201.75 $4,807.007480032004 Sewer-Residential 1 $1,201.75 $1,201.757480032008 Sewer-Residential 3 $1,201.75 $3,605.257480032009 Sewer-Residential 2 $1,201.75 $2,403.50 7480032011 Sewer-Residential 2 $1,201.75 $2,403.507480032012 Sewer-Residential 2 $1,201.75 $2,403.507480032013 Sewer-Residential 3 $1,201.75 $3,605.257480032014 Sewer-Residential 2 $1,201.75 $2,403.507480032016 Sewer-Residential 12 $1,201.75 $14,421.007480032018 Sewer-Residential 1 $1,201.75 $1,201.757480032021 Sewer-Residential S $1,201.75 $6,008.75 7480032024 Sewer-Residential 3 $1,201.75 $3,605.25
7480032025 Sewer-Residential 8 $1,201.75 $9,614.007480032029 Sewer-Residential 4 $1,201.75 $4,807.007480032030 Sewer-Residential 5 $1,201.75 $6,008.75 16 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480032032 Sewer-Residential 3 $1,201.75 $3,605.257480032033 Sewer-Residential 1 $1,201.75 $1,201.75 7480032035 Sewer-Residential 3 $1,201.75 $3,605.257480032036 Sewer-Residential 2 $1,201.75 $2,403.507480032037 Sewer-Residential 1 $1,201.75 $1,201.757480032038 Sewer-Residential 1 $1,201.75 $1,201.75 7480032039 Sewer-Residential 1 $1,201.75 $1,201.757480032040 Sewer-Residential 2 $1,201.75 $2,403.507480032042 Sewer-Residential 1 $1,201.75 $1,201.75 7480032043 Sewer-Residential 1 $1,201.75 $1,201.757480032044 Sewer-Residential 1 $1,201.75 $1,201.757480032045 Sewer-Residential 1 $1,201.75 $1,201.75 7480032046 Sewer-Residential 1 $1,201.75 $1,201.757480032047 Sewer-Residential 1 $1,201.75 $1,201.757480033001 Sewer-Residential 2 $1,201.75 $2,403.507480033002 Sewer-Residential 1 $1,201.75 $1,201.75 7480033003 Sewer-Residential 1 $1,201.75 $1,201.757480033004 Sewer-Residential 1 $1,201.75 $1,201.757480033005 Sewer-Residential 2 $1,201.75 $2,403.507480033006 Sewer-Residential 2 $1,201.75 $2,403.50 7480033007 Sewer-Residential 1 $1,201.75 $1,201.757480033008 Sewer-Residential 2 $1,201.75 $2,403.507480033009 Sewer-Residential 1 $1,201.75 $1,201.75 7480033010 Sewer-Residential 1 $1,201.75 $1,201.757480033011 Sewer-Residential 2 $1,201.75 $2,403.50 7480033012 Sewer-Residential 1 $1,201.75 $1,201.75
7480033013 Sewer-Residential 1 $1,201.75 $1,201.75
7480033014 Sewer-Residential 1 $1,201.75 $1,201.757480033015 Sewer-Residential 3 $1,201.75 $3,605.25 7480033016 Sewer-Residential 2 $1,201.75 $2,403.507480033017 Sewer-Residential 2 $1,201.75 $2,403.507480033018 Sewer-Residential 1 $1,201.75 $1,201.757480033019 Sewer-Residential 1 $1,201.75 $1,201.757480033020 Sewer-Residential 1 $1,201.75 $1,201.75 7480033021 Sewer-Residential 1 $1,201.75 $1,201.757480033022 Sewer-Residential 2 $1,201.75 $2,403.50 7480033023 Sewer-Residential 1 $1,201.75 $1,201.757480033024 Sewer-Residential 1 $1,201.75 $1,201.75 7480033025 Sewer-Residential 1 $1,201.75 $1,201.757480033026 Sewer-Residential 1 $1,201.75 $1,201.75 7480033027 Sewer-Residential 2 $1,201.75 $2,403.507480033028 Sewer-Residential 1 $1,201.75 $1,201.757480033029 Sewer-Residential 2 $1,201.75 $2,403.507480033030 Sewer-Residential 1 $1,201.75 $1,201.757480033031 Sewer-Residential 1 $1,201.75 $1,201.75 7480033032 Sewer-Residential 1 $1,201.75 $1,201.757480033033 Sewer-Residential 2 $1,201.75 $2,403.50 7480033038 Sewer-Residential 2 $1,201.75 $2,403.50
17 of 30
City of Avalon
FY2026-2 027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480033039 Sewer-Residential 1 $1,201.75 $1,201.75
7480033040 Sewer-Residential 1 $1,201.75 $1,201.75
7480033042 Sewer-Residential 1 $1,201.75 $1,201.75
7480033043 Sewer-Residential 3 $1,201.75 $3,605.25
7480033044 Sewer-Residential 2 $1,201.75 $2,403.507480033045 Sewer-Residential 1 $1,201.75 $1,201.757480033046 Sewer-Residential 3 $1,201.75 $3,605.25 7480033047 Sewer-Residential 2 $1,201.75 $2,403.50
7480033048 Sewer-Residential 1 $1,201.75 $1,201.75
7480033049 Sewer-Residential 1 $1,201.75 $1,201.75
7480033050 Sewer-Residential 1 $1,201.75 $1,201.757480033051 Sewer-Residential 1 $1,201.75 $1,201.75 7480033053 Sewer-Residential 1 $1,201.75 $1,201.757480033054 Sewer-Residential 1 $1,201.75 $1,201.75 7480033055 Sewer-Residential 1 $1,201.75 $1,201.757480034001 Sewer-Residential 1 $1,201.75 $1,201.757480034002 Sewer-Residential 1 $1,201.75 $1,201.75 7480034003 Sewer-Residential 1 $1,201.75 $1,201.757480034004 Sewer-Residential 1 $1,201.75 $1,201.75 7480034005 Sewer-Residential 1 $1,201.75 $1,201.757480034006 Sewer-Residential 2 $1,201.75 $2,403.50 7480034007 Sewer-Residential 1 $1,201.75 $1,201.75
7480034008 Sewer-Residential 1 $1,201.75 $1,201.75
7480034009 Sewer-Residential 1 $1,201.75 $1,201.75
7480034010 Sewer-Residential 1 $1,201.75 $1,201.757480034011 Sewer-Residential 1 $1,201.75 $1,201.757480034012 Sewer-Residential 1 $1,201.75 $1,201.75 7480034013 Sewer-Residential 1 $1,201.75 $1,201.75
7480034014 Sewer-Residential 1 $1,201.75 $1,201.75
7480034015 Sewer-Residential 1 $1,201.75 $1,201.75
7480034016 Sewer-Residential 1 $1,201.75 $1,201.757480034017 Sewer-Residential 1 $1,201.75 $1,201.757480034018 Sewer-Residential 1 $1,201.75 $1,201.75 7480034019 Sewer-Residential 1 $1,201.75 $1,201.757480034020 Sewer-Residential 1 $1,201.75 $1,201.757480034021 Sewer-Residential 3 $1,201.75 $3,605.25 7480034022 Sewer-Residential 1 $1,201.75 $1,201.757480034023 Sewer-Residential 1 $1,201.75 $1,201.757480034024 Sewer-Residential 1 $1,201.75 $1,201.75 7480034025 Sewer-Residential 1 $1,201.75 $1,201.757480034026 Sewer-Residential 1 $1,201.75 $1,201.75 7480034027 Sewer-Residential 4 $1,201.75 $4,807.00
7480034028 Sewer-Residential 2 $1,201.75 $2,403.50
7480034029 Sewer-Residential 1 $1,201.75 $1,201.75
7480034030 Sewer-Residential 1 $1,201.75 $1,201.757480034035 Sewer-Residential 1 $1,201.75 $1,201.757480034036 Sewer-Residential 2 $1,201.75 $2,403.50 7480034037 Sewer-Residential 2 $1,201.75 $2,403.50
18 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480034038 Sewer-Residential 2 $1,201.75 $2,403.50
7480034039 Sewer-Residential 1 $1,201.75 $1,201.757480034040 Sewer-Residential 2 $1,201.75 $2,403.507480034041 Sewer-Residential 1 $1,201.75 $1,201.757480034042 Sewer-Residential 2 $1,201.75 $2,403.507480034043 Sewer-Residential 1 $1,201.75 $1,201.75 7480034044 Sewer-Residential 1 $1,201.75 $1,201.757480034045 Sewer-Residential 1 $1,201.75 $1,201.757480034046 Sewer-Residential 1 $1,201.75 $1,201.757480034047 Sewer-Residential 1 $1,201.75 $1,201.757480034048 Sewer-Residential 1 $1,201.75 $1,201.757480034049 Sewer-Residential 1 $1,201.75 $1,201.75 7480034050 Sewer-Residential 1 $1,201.75 $1,201.757480034051 Sewer-Residential 1 $1,201.75 $1,201.757480034052 Sewer-Residential 2 $1,201.75 $2,403.507480034054 Sewer-Residential 4 $1,201.75 $4,807.007480034055 Sewer-Residential 2 $1,201.75 $2,403.50 7480034056 Sewer-Residential 2 $1,201.75 $2,403.507480035001 Sewer-Residential 3 $1,201.75 $3,605.257480035002 Sewer-Residential 1 $1,201.75 $1,201.757480035003 Sewer-Residential 2 $1,201.75 $2,403.507480035004 Sewer-Residential 2 $1,201.75 $2,403.507480035005 Sewer-Residential 2 $1,201.75 $2,403.507480035006 Sewer-Residential 2 $1,201.75 $2,403.507480035007 Sewer-Residential 1 $1,201.75 $1,201.757480035008 Sewer-Residential 1 $1,201.75 $1,201.757480035010 Sewer-Residential 1 $1,201.75 $1,201.75 7480035011 Sewer-Church 1 $2,429.50 $2,429.507480035011 Sewer-Residential 1 $1,201.75 $1,201.757480035012 Sewer-Residential 2 $1,201.75 $2,403.507480035013 Sewer-Residential 2 $1,201.75 $2,403.507480035014 Sewer-Residential 2 $1,201.75 $2,403.507480035015 Sewer-Residential 2 $1,201.75 $2,403.507480035016 Sewer-Residential 1 $1,201.75 $1,201.757480035017 Sewer-Residential 1 $1,201.75 $1,201.75 7480035018 Sewer-Residential 1 $1,201.75 $1,201.757480035019 Sewer-Residential 1 $1,201.75 $1,201.757480035020 Sewer-Residential 1 $1,201.75 $1,201.757480035021 Sewer-Residential 1 $1,201.75 $1,201.757480035022 Sewer-Residential 1 $1,201.75 $1,201.757480035023 Sewer-Residential 2 $1,201.75 $2,403.507480035024 Sewer-Residential 1 $1,201.75 $1,201.757480035025 Sewer-Residential 1 $1,201.75 $1,201.757480035026 Sewer-Residential 1 $1,201.75 $1,201.757480035027 Sewer-Residential 2 $1,201.75 $2,403.507480035028 Sewer-Residential 2 $1,201.75 $2,403.507480035029 Sewer-Residential 2 $1,201.75 $2,403.507480035030 Sewer-Residential 1 $1,201.75 $1,201.75 19 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480035031 Sewer-Residential 1 $1,201.75 $1,201.757480035032 Sewer-Residential 1 $1,201.75 $1,201.757480035034 Sewer-Residential 1 $1,201.75 $1,201.757480035035 Sewer-Residential 1 $1,201.75 $1,201.75 7480035036 Sewer-Residential S $1,201.75 $6,008.757480036001 Sewer-Residential 1 $1,201.75 $1,201.757480036002 Sewer-Residential 1 $1,201.75 $1,201.757480036003 Sewer-Residential 2 $1,201.75 $2,403.50 7480036004 Sewer-Residential 2 $1,201.75 $2,403.507480036005 Sewer-Residential 1 $1,201.75 $1,201.757480036006 Sewer-Residential 1 $1,201.75 $1,201.757480036007 Sewer-Residential 1 $1,201.75 $1,201.75 7480036008 Sewer-Residential 1 $1,201.75 $1,201.757480036009 Sewer-Residential 2 $1,201.75 $2,403.507480036010 Sewer-Residential 1 $1,201.75 $1,201.757480036011 Sewer-Residential 1 $1,201.75 $1,201.75 7480036012 Sewer-Residential 1 $1,201.75 $1,201.757480036013 Sewer-Residential 2 $1,201.75 $2,403.507480036014 Sewer-Residential 2 $1,201.75 $2,403.507480036015 Sewer-Residential 1 $1,201.75 $1,201.75 7480036016 Sewer-Residential 2 $1,201.75 $2,403.50
7480036017 Sewer-Residential 3 $1,201.75 $3,605.25
7480036018 Sewer-Residential 4 $1,201.75 $4,807.007480036019 Sewer-Residential 1 $1,201.75 $1,201.757480036020 Sewer-Residential 1 $1,201.75 $1,201.757480036021 Sewer-Residential 1 $1,201.75 $1,201.757480036022 Sewer-Residential 1 $1,201.75 $1,201.75 7480036023 Sewer-Residential 1 $1,201.75 $1,201.757480036024 Sewer-Residential 1 $1,201.75 $1,201.757480036025 Sewer-Residential 2 $1,201.75 $2,403.507480036026 Sewer-Residential 1 $1,201.75 $1,201.757480036027 Sewer-Residential 1 $1,201.75 $1,201.757480036028 Sewer-Residential 1 $1,201.75 $1,201.75 7480036029 Sewer-Residential 1 $1,201.75 $1,201.757480036030 Sewer-Residential 1 $1,201.75 $1,201.757480036031 Sewer-Residential 2 $1,201.75 $2,403.507480036032 Sewer-Residential 1 $1,201.75 $1,201.757480036033 Sewer-Residential 1 $1,201.75 $1,201.757480036034 Sewer-Residential 2 $1,201.75 $2,403.507480036035 Sewer-Residential 1 $1,201.75 $1,201.757480036036 Sewer-Residential 1 $1,201.75 $1,201.75 7480036037 Sewer-Residential 2 $1,201.75 $2,403.507480036038 Sewer-Residential 1 $1,201.75 $1,201.757480036039 Sewer-Residential 1 $1,201.75 $1,201.757480036040 Sewer-Residential 1 $1,201.75 $1,201.757480036041 Sewer-Residential 3 $1,201.75 $3,605.257480037001 Sewer-Residential 2 $1,201.75 $2,403.507480037002 Sewer-Residential 1 $1,201.75 $1,201.75 20 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480037003 Sewer-Residential 1 $1,201.75 $1,201.757480037004 Sewer-Residential 1 $1,201.75 $1,201.75 7480037005 Sewer-Residential 1 $1,201.75 $1,201.757480037006 Sewer-Residential 1 $1,201.75 $1,201.75 7480037007 Sewer-Residential 1 $1,201.75 $1,201.75
7480037008 Sewer-Residential 2 $1,201.75 $2,403.507480037009 Sewer-Residential 1 $1,201.75 $1,201.757480037010 Sewer-Residential 1 $1,201.75 $1,201.757480037011 Sewer-Residential 1 $1,201.75 $1,201.757480037012 Sewer-Residential 1 $1,201.75 $1,201.75 7480037013 Sewer-Residential 1 $1,201.75 $1,201.757480037014 Sewer-Residential 2 $1,201.75 $2,403.507480037015 Sewer-Residential 1 $1,201.75 $1,201.757480037016 Sewer-Residential 1 $1,201.75 $1,201.757480037017 Sewer-Residential 1 $1,201.75 $1,201.75 7480037018 Sewer-Residential 1 $1,201.75 $1,201.757480037020 Sewer-Residential 1 $1,201.75 $1,201.757480037022 Sewer-Residential 3 $1,201.75 $3,605.257480037023 Sewer-Residential 3 $1,201.75 $3,605.257480037024 Sewer-Residential 3 $1,201.75 $3,605.25 7480037025 Sewer-Residential 1 $1,201.75 $1,201.75
7480037026 Sewer-Residential 1 $1,201.75 $1,201.757480037027 Sewer-Residential 1 $1,201.75 $1,201.757480037028 Sewer-Residential 1 $1,201.75 $1,201.75 7480037029 Sewer-Residential 1 $1,201.75 $1,201.757480037030 Sewer-Residential 1 $1,201.75 $1,201.757480037031 Sewer-Residential 1 $1,201.75 $1,201.75 7480037032 Sewer-Residential 1 $1,201.75 $1,201.757480037033 Sewer-Residential 1 $1,201.75 $1,201.75 7480037034 Sewer-Residential 1 $1,201.75 $1,201.757480037035 Sewer-Residential 1 $1,201.75 $1,201.757480037036 Sewer-Residential 1 $1,201.75 $1,201.757480037037 Sewer-Residential 1 $1,201.75 $1,201.75 7480037038 Sewer-Residential 1 $1,201.75 $1,201.75
7480037039 Sewer-Residential 4 $1,201.75 $4,807.007480037040 Sewer-Residential 2 $1,201.75 $2,403.507480037043 Sewer-Residential 1 $1,201.75 $1,201.757480037044 Sewer-Residential 1 $1,201.75 $1,201.757480037045 Sewer-Residential 1 $1,201.75 $1,201.757480037046 Sewer-Residential 1 $1,201.75 $1,201.757480037048 Sewer-Residential 1 $1,201.75 $1,201.757480037049 Sewer-Residential 1 $1,201.75 $1,201.75 7480038004 Sewer-Residential 3 $1,201.75 $3,605.257480038005 Sewer-Residential 8 $1,201.75 $9,614.007480038011 Sewer-Residential 1 $1,201.75 $1,201.757480038012 Sewer-Residential 1 $1,201.75 $1,201.757480038013 Sewer-Residential 1 $1,201.75 $1,201.757480038014 Sewer-Residential 1 $1,201.75 $1,201.75 21 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480038015 Sewer-Residential 1 $1,201.75 $1,201.757480038016 Sewer-Residential 1 $1,201.75 $1,201.75 7480038017 Sewer-Residential 1 $1,201.75 $1,201.757480038018 Sewer-Residential 1 $1,201.75 $1,201.757480038019 Sewer-Residential 1 $1,201.75 $1,201.757480038020 Sewer-Residential 1 $1,201.75 $1,201.757480038021 Sewer-Residential 1 $1,201.75 $1,201.75 7480038022 Sewer-Residential 1 $1,201.75 $1,201.757480038023 Sewer-Residential 1 $1,201.75 $1,201.757480038024 Sewer-Residential 1 $1,201.75 $1,201.757480038025 Sewer-Residential 1 $1,201.75 $1,201.757480038026 Sewer-Residential 1 $1,201.75 $1,201.75 7480038027 Sewer-Residential 1 $1,201.75 $1,201.757480038028 Sewer-Residential 1 $1,201.75 $1,201.757480038029 Sewer-Residential 1 $1,201.75 $1,201.75 7480038030 Sewer-Residential 1 $1,201.75 $1,201.757480038031 Sewer-Residential 1 $1,201.75 $1,201.75 7480038032 Sewer-Residential 1 $1,201.75 $1,201.757480038033 Sewer-Residential 1 $1,201.75 $1,201.757480038034 Sewer-Residential 1 $1,201.75 $1,201.757480038035 Sewer-Residential 1 $1,201.75 $1,201.757480038036 Sewer-Residential 1 $1,201.75 $1,201.757480038037 Sewer-Residential 1 $1,201.75 $1,201.757480038038 Sewer-Residential 1 $1,201.75 $1,201.757480038039 Sewer-Residential 1 $1,201.75 $1,201.75 7480038040 Sewer-Residential 1 $1,201.75 $1,201.757480038041 Sewer-Residential 1 $1,201.75 $1,201.757480038042 Sewer-Residential 1 $1,201.75 $1,201.757480038043 Sewer-Residential 1 $1,201.75 $1,201.757480038044 Sewer-Residential 1 $1,201.75 $1,201.75 7480038045 Sewer-Residential 1 $1,201.75 $1,201.757480038046 Sewer-Residential 1 $1,201.75 $1,201.757480038047 Sewer-Residential 1 $1,201.75 $1,201.757480038048 Sewer-Residential 1 $1,201.75 $1,201.757480038049 Sewer-Residential 1 $1,201.75 $1,201.75 7480038050 Sewer-Residential 1 $1,201.75 $1,201.757480038051 Sewer-Residential 1 $1,201.75 $1,201.757480038052 Sewer-Residential 1 $1,201.75 $1,201.757480038053 Sewer-Residential 1 $1,201.75 $1,201.757480038054 Sewer-Residential 1 $1,201.75 $1,201.757480038055 Sewer-Residential 1 $1,201.75 $1,201.75 7480038056 Sewer-Residential 1 $1,201.75 $1,201.757480038057 Sewer-Residential 1 $1,201.75 $1,201.757480038058 Sewer-Residential 1 $1,201.75 $1,201.757480038059 Sewer-Residential 1 $1,201.75 $1,201.75 7480038060 Sewer-Residential 1 $1,201.75 $1,201.75
7480038061 Sewer-Residential 1 $1,201.75 $1,201.757480038062 Sewer-Residential 1 $1,201.75 $1,201.75 22 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480038063 Sewer-Residential 1 $1,201.75 $1,201.75
7480038064 Sewer-Residential 1 $1,201.75 $1,201.757480038065 Sewer-Residential 1 $1,201.75 $1,201.75 7480038066 Sewer-Residential 1 $1,201.75 $1,201.757480038067 Sewer-Residential 1 $1,201.75 $1,201.757480038068 Sewer-Residential 1 $1,201.75 $1,201.757480038069 Sewer-Residential 1 $1,201.75 $1,201.75 7480038070 Sewer-Residential 1 $1,201.75 $1,201.75
7480038071 Sewer-Residential 1 $1,201.75 $1,201.757480038072 Sewer-Residential 1 $1,201.75 $1,201.75 7480038073 Sewer-Residential 1 $1,201.75 $1,201.757480038074 Sewer-Residential 1 $1,201.75 $1,201.75 7480038075 Sewer-Residential 1 $1,201.75 $1,201.757480038078 Sewer-Residential 1 $1,201.75 $1,201.757480038079 Sewer-Residential 1 $1,201.75 $1,201.757480038084 Sewer-Residential 1 $1,201.75 $1,201.75 7480038085 Sewer-Residential 1 $1,201.75 $1,201.757480038086 Sewer-Residential 1 $1,201.75 $1,201.757480038087 Sewer-Residential 1 $1,201.75 $1,201.757480038088 Sewer-Residential 1 $1,201.75 $1,201.757480038089 Sewer-Residential 1 $1,201.75 $1,201.75 7480038090 Sewer-Residential 1 $1,201.75 $1,201.75
7480045011 Sewer-Shops/Office 1 $1,201.75 $1,201.75
7480045011 Sewer-Residential 4 $1,201.75 $4,807.007480045021 Sewer-Not Applicable 0 $0.00 $0.007480045021 Sewer-Not Applicable 0 $0.00 $0.00 7480045021 Sewer-Shops/Office 1 $1,201.75 $1,201.757480045021 Sewer-Shops/Office 1 $1,201.75 $1,201.75 7480045021 Sewer-Shops/Office 1 $1,201.75 $1,201.757480045021 Sewer-Shops/Office 1 $1,201.75 $1,201.757480045021 Sewer-Bar/Restaurant<100 1 $3,613.45 $3,613.457480045021 Sewer-Laundry Units 6 $1,622.35 $9,734.10 7480045021 Sewer-Shops/Office 1 $1,201.75 $1,201.757480045021 Sewer-Residential 1 $1,201.75 $1,201.75 7480045022 Sewer-Shops/Office 1 $1,201.75 $1,201.757480045038 Sewer-Not Applicable 0 $0.00 $0.007480045038 Sewer-Shops/Office 1 $1,201.75 $1,201.757480045038 Sewer-Residential 23 $1,201.75 $27,640.25 7480045047 Sewer-Shops/Office 1 $1,201.75 $1,201.757480045047 Sewer-Shops/Office 1 $1,201.75 $1,201.75 7480045047 Sewer-Public Shower 6 $398.90 $2,393.407480045047 Sewer-Residential 9 $1,201.75 $10,815.75 7480045801 Sewer-Shops/Office 1 $1,201.75 $1,201.75
7480047036 Sewer-Residential 1 $1,201.75 $1,201.757480047037 Sewer-Residential 1 $1,201.75 $1,201.75 7480047038 Sewer-Residential 1 $1,201.75 $1,201.75
7480047039 Sewer-Residential 1 $1,201.75 $1,201.75
7480047040 Sewer-Residential 1 $1,201.75 $1,201.75
23 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480047041 Sewer-Residential 1 $1,201.75 $1,201.75
7480047042 Sewer-Residential 1 $1,201.75 $1,201.757480047043 Sewer-Residential 1 $1,201.75 $1,201.757480047044 Sewer-Residential 1 $1,201.75 $1,201.75 7480047045 Sewer-Residential 1 $1,201.75 $1,201.757480047046 Sewer-Residential 1 $1,201.75 $1,201.75 7480047047 Sewer-Residential 1 $1,201.75 $1,201.75
7480047048 Sewer-Residential 1 $1,201.75 $1,201.757480047049 Sewer-Residential 1 $1,201.75 $1,201.757480047050 Sewer-Residential 1 $1,201.75 $1,201.757480047051 Sewer-Residential 1 $1,201.75 $1,201.75 7480047052 Sewer-Residential 1 $1,201.75 $1,201.757480047053 Sewer-Residential 1 $1,201.75 $1,201.757480047054 Sewer-Residential 1 $1,201.75 $1,201.75 7480047055 Sewer-Residential 1 $1,201.75 $1,201.757480047056 Sewer-Residential 1 $1,201.75 $1,201.757480047057 Sewer-Residential 1 $1,201.75 $1,201.75 7480047058 Sewer-Residential 1 $1,201.75 $1,201.757480047059 Sewer-Residential 1 $1,201.75 $1,201.757480047060 Sewer-Residential 1 $1,201.75 $1,201.757480047061 Sewer-Residential 1 $1,201.75 $1,201.75 7480047062 Sewer-Residential 1 $1,201.75 $1,201.757480047063 Sewer-Residential 1 $1,201.75 $1,201.75 7480047064 Sewer-Residential 1 $1,201.75 $1,201.757480047065 Sewer-Residential 1 $1,201.75 $1,201.757480047066 Sewer-Residential 1 $1,201.75 $1,201.75 7480047067 Sewer-Residential 1 $1,201.75 $1,201.75
7480047068 Sewer-Residential 1 $1,201.75 $1,201.75
7480047083 Sewer-Residential 1 $1,201.75 $1,201.757480047090 Sewer-Residential 1 $1,201.75 $1,201.757480047091 Sewer-Residential 1 $1,201.75 $1,201.757480048014 Sewer-Residential 1 $1,201.75 $1,201.75 7480048015 Sewer-Residential 1 $1,201.75 $1,201.757480048016 Sewer-Residential 1 $1,201.75 $1,201.75 7480048017 Sewer-Residential 1 $1,201.75 $1,201.757480048018 Sewer-Residential 1 $1,201.75 $1,201.757480048021 Sewer-Residential 1 $1,201.75 $1,201.75 7480048022 Sewer-Residential 1 $1,201.75 $1,201.75
7480048023 Sewer-Residential 1 $1,201.75 $1,201.75
7480048026 Sewer-Residential 1 $1,201.75 $1,201.757480048027 Sewer-Residential 1 $1,201.75 $1,201.757480048032 Sewer-Residential 1 $1,201.75 $1,201.757480048033 Sewer-Residential 1 $1,201.75 $1,201.75 7480048036 Sewer-Residential 1 $1,201.75 $1,201.75
7480048037 Sewer-Residential 1 $1,201.75 $1,201.757480048038 Sewer-Residential 1 $1,201.75 $1,201.75 7480048039 Sewer-Residential 1 $1,201.75 $1,201.75
7480048040 Sewer-Residential 1 $1,201.75 $1,201.75
24 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480048041 Sewer-Residential 1 $1,201.75 $1,201.757480048042 Sewer-Residential 1 $1,201.75 $1,201.757480048043 Sewer-Residential 1 $1,201.75 $1,201.757480048044 Sewer-Residential 1 $1,201.75 $1,201.757480048045 Sewer-Residential 1 $1,201.75 $1,201.757480048046 Sewer-Residential 1 $1,201.75 $1,201.757480048047 Sewer-Residential 1 $1,201.75 $1,201.757480048048 Sewer-Residential 1 $1,201.75 $1,201.75 7480048049 Sewer-Residential 1 $1,201.75 $1,201.757480048050 Sewer-Residential 1 $1,201.75 $1,201.757480048082 Sewer-Residential 1 $1,201.75 $1,201.757480048083 Sewer-Residential 1 $1,201.75 $1,201.75 7480048084 Sewer-Residential 1 $1,201.75 $1,201.757480048085 Sewer-Residential 1 $1,201.75 $1,201.757480048086 Sewer-Residential 1 $1,201.75 $1,201.757480048087 Sewer-Residential 1 $1,201.75 $1,201.757480048088 Sewer-Residential 1 $1,201.75 $1,201.75 7480048089 Sewer-Residential 1 $1,201.75 $1,201.757480048090 Sewer-Residential 1 $1,201.75 $1,201.757480048091 Sewer-Residential 1 $1,201.75 $1,201.75 7480048092 Sewer-Residential 1 $1,201.75 $1,201.757480048093 Sewer-Residential 1 $1,201.75 $1,201.757480048094 Sewer-Residential 1 $1,201.75 $1,201.75 7480048095 Sewer-Residential 1 $1,201.75 $1,201.75
7480048096 Sewer-Residential 1 $1,201.75 $1,201.757480048097 Sewer-Residential 1 $1,201.75 $1,201.757480048098 Sewer-Residential 1 $1,201.75 $1,201.757480048099 Sewer-Residential 1 $1,201.75 $1,201.757480048100 Sewer-Residential 1 $1,201.75 $1,201.75 7480048101 Sewer-Residential 1 $1,201.75 $1,201.757480048102 Sewer-Residential 1 $1,201.75 $1,201.757480048103 Sewer-Residential 1 $1,201.75 $1,201.757480048104 Sewer-Residential 1 $1,201.75 $1,201.757480048105 Sewer-Residential 1 $1,201.75 $1,201.757480048106 Sewer-Residential 1 $1,201.75 $1,201.757480048107 Sewer-Residential 1 $1,201.75 $1,201.757480048108 Sewer-Residential 1 $1,201.75 $1,201.75 7480048109 Sewer-Residential 1 $1,201.75 $1,201.757480048110 Sewer-Residential 1 $1,201.75 $1,201.757480048111 Sewer-Residential 1 $1,201.75 $1,201.757480048112 Sewer-Residential 1 $1,201.75 $1,201.757480048113 Sewer-Residential 1 $1,201.75 $1,201.75 7480048114 Sewer-Residential 1 $1,201.75 $1,201.757480048115 Sewer-Residential 1 $1,201.75 $1,201.757480048116 Sewer-Residential 1 $1,201.75 $1,201.75 7480048117 Sewer-Residential 1 $1,201.75 $1,201.75
7480048118 Sewer-Residential 1 $1,201.75 $1,201.757480048119 Sewer-Residential 1 $1,201.75 $1,201.75 25 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480048120 Sewer-Residential 1 $1,201.75 $1,201.757480048121 Sewer-Residential 1 $1,201.75 $1,201.757480048122 Sewer-Residential 1 $1,201.75 $1,201.75 7480048123 Sewer-Residential 1 $1,201.75 $1,201.75
7480048124 Sewer-Residential 1 $1,201.75 $1,201.75
7480048125 Sewer-Residential 1 $1,201.75 $1,201.75
7480048126 Sewer-Residential 1 $1,201.75 $1,201.75
7480048127 Sewer-Residential 1 $1,201.75 $1,201.75
7480048128 Sewer-Residential 1 $1,201.75 $1,201.757480049017 Sewer-Residential 1 $1,201.75 $1,201.75 7480049018 Sewer-Residential 1 $1,201.75 $1,201.75
7480049019 Sewer-Residential 1 $1,201.75 $1,201.75
7480049020 Sewer-Residential 1 $1,201.75 $1,201.757480049021 Sewer-Residential 1 $1,201.75 $1,201.757480049022 Sewer-Residential 1 $1,201.75 $1,201.757480049023 Sewer-Residential 1 $1,201.75 $1,201.75 7480049024 Sewer-Residential 1 $1,201.75 $1,201.757480049025 Sewer-Residential 1 $1,201.75 $1,201.75 7480049026 Sewer-Residential 1 $1,201.75 $1,201.75
7480049027 Sewer-Residential 1 $1,201.75 $1,201.757480049028 Sewer-Residential 1 $1,201.75 $1,201.757480049029 Sewer-Residential 1 $1,201.75 $1,201.757480049030 Sewer-Residential 1 $1,201.75 $1,201.75 7480049031 Sewer-Residential 1 $1,201.75 $1,201.757480049032 Sewer-Residential 1 $1,201.75 $1,201.75 7480049033 Sewer-Residential 1 $1,201.75 $1,201.75
7480049034 Sewer-Residential 1 $1,201.75 $1,201.757480049035 Sewer-Residential 1 $1,201.75 $1,201.75 7480049036 Sewer-Residential 1 $1,201.75 $1,201.75
7480049037 Sewer-Residential 1 $1,201.75 $1,201.75
7480049038 Sewer-Residential 1 $1,201.75 $1,201.757480049039 Sewer-Residential 1 $1,201.75 $1,201.757480049040 Sewer-Residential 1 $1,201.75 $1,201.757480049041 Sewer-Residential 1 $1,201.75 $1,201.75 7480049042 Sewer-Residential 1 $1,201.75 $1,201.757480049043 Sewer-Residential 1 $1,201.75 $1,201.757480049044 Sewer-Residential 1 $1,201.75 $1,201.75 7480049045 Sewer-Residential 1 $1,201.75 $1,201.75
7480049046 Sewer-Residential 1 $1,201.75 $1,201.75
7480049047 Sewer-Residential 1 $1,201.75 $1,201.757480049048 Sewer-Residential 1 $1,201.75 $1,201.757480049049 Sewer-Residential 1 $1,201.75 $1,201.75 7480049050 Sewer-Residential 1 $1,201.75 $1,201.75
7480049051 Sewer-Residential 1 $1,201.75 $1,201.75
7480049052 Sewer-Residential 1 $1,201.75 $1,201.75
7480049053 Sewer-Residential 1 $1,201.75 $1,201.757480049054 Sewer-Residential 1 $1,201.75 $1,201.75 7480049055 Sewer-Residential 1 $1,201.75 $1,201.75
26 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480049056 Sewer-Residential 1 $1,201.75 $1,201.757480049057 Sewer-Residential 1 $1,201.75 $1,201.75 7480049058 Sewer-Residential 1 $1,201.75 $1,201.757480049059 Sewer-Residential 1 $1,201.75 $1,201.757480049060 Sewer-Residential 1 $1,201.75 $1,201.75 7480049061 Sewer-Residential 1 $1,201.75 $1,201.757480049062 Sewer-Residential 1 $1,201.75 $1,201.757480049063 Sewer-Residential 1 $1,201.75 $1,201.75 7480049064 Sewer-Residential 1 $1,201.75 $1,201.757480049065 Sewer-Residential 1 $1,201.75 $1,201.757480049066 Sewer-Residential 1 $1,201.75 $1,201.757480049067 Sewer-Residential 1 $1,201.75 $1,201.75 7480049068 Sewer-Residential 1 $1,201.75 $1,201.75
7480049069 Sewer-Residential 1 $1,201.75 $1,201.757480049072 Sewer-Residential 1 $1,201.75 $1,201.75 7480049075 Sewer-Residential 1 $1,201.75 $1,201.757480049078 Sewer-Residential 1 $1,201.75 $1,201.757480049079 Sewer-Residential I $1,201.75 $1,201.757480049081 Sewer-Residential 1 $1,201.75 $1,201.75 7480049082 Sewer-Residential 1 $1,201.75 $1,201.757480049085 Sewer-Residential 1 $1,201.75 $1,201.757480049086 Sewer-Residential 1 $1,201.75 $1,201.757480049089 Sewer-Residential 1 $1,201.75 $1,201.75 7480049090 Sewer-Residential 1 $1,201.75 $1,201.757480049091 Sewer-Residential 1 $1,201.75 $1,201.757480049094 Sewer-Residential 1 $1,201.75 $1,201.75 7480049095 Sewer-Residential 1 $1,201.75 $1,201.757480049096 Sewer-Residential 1 $1,201.75 $1,201.75 7480049099 Sewer-Residential 1 $1,201.75 $1,201.75
7480049100 Sewer-Residential 1 $1,201.75 $1,201.75
7480049101 Sewer-Residential 1 $1,201.75 $1,201.757480049103 Sewer-Residential 1 $1,201.75 $1,201.757480049104 Sewer-Residential 1 $1,201.75 $1,201.757480049105 Sewer-Residential 1 $1,201.75 $1,201.75 7480049106 Sewer-Residential 1 $1,201.75 $1,201.75
7480049107 Sewer-Residential 1 $1,201.75 $1,201.75
7480049108 Sewer-Residential 1 $1,201.75 $1,201.75
7480049109 Sewer-Residential 1 $1,201.75 $1,201.75
7480049110 Sewer-Residential 1 $1,201.75 $1,201.75
7480050001 Sewer-Residential 1 $1,201.75 $1,201.757480050002 Sewer-Residential 1 $1,201.75 $1,201.757480050003 Sewer-Residential 1 $1,201.75 $1,201.757480050004 Sewer-Residential 1 $1,201.75 $1,201.75 7480050005 Sewer-Residential 1 $1,201.75 $1,201.757480050006 Sewer-Residential 1 $1,201.75 $1,201.757480050007 Sewer-Residential 1 $1,201.75 $1,201.757480050008 Sewer-Residential 1 $1,201.75 $1,201.75 7480050009 Sewer-Residential 1 $1,201.75 $1,201.75
27 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480050010 Sewer-Residential 2 $1,201.75 $2,403.507480050011 Sewer-Residential 1 $1,201.75 $1,201.75 7480050012 Sewer-Residential 1 $1,201.75 $1,201.75
7480050013 Sewer-Residential 1 $1,201.75 $1,201.757480050014 Sewer-Residential 1 $1,201.75 $1,201.757480050015 Sewer-Residential 1 $1,201.75 $1,201.75 7480050016 Sewer-Residential 1 $1,201.75 $1,201.75
7480050017 Sewer-Residential 1 $1,201.75 $1,201.75
7480050018 Sewer-Residential 1 $1,201.75 $1,201.757480050019 Sewer-Residential 1 $1,201.75 $1,201.75 7480050020 Sewer-Residential 1 $1,201.75 $1,201.757480050021 Sewer-Residential 1 $1,201.75 $1,201.757480050022 Sewer-Residential 1 $1,201.75 $1,201.75 7480050023 Sewer-Residential 1 $1,201.75 $1,201.757480050024 Sewer-Residential 1 $1,201.75 $1,201.757480050025 Sewer-Residential 2 $1,201.75 $2,403.507480050026 Sewer-Residential 2 $1,201.75 $2,403.507480050027 Sewer-Residential 2 $1,201.75 $2,403.507480050028 Sewer-Residential 1 $1,201.75 $1,201.75 7480050029 Sewer-Residential 1 $1,201.75 $1,201.757480050030 Sewer-Residential 1 $1,201.75 $1,201.757480050031 Sewer-Residential 2 $1,201.75 $2,403.507480050032 Sewer-Residential 1 $1,201.75 $1,201.757480050033 Sewer-Residential 1 $1,201.75 $1,201.757480050034 Sewer-Residential 1 $1,201.75 $1,201.75 7480050035 Sewer-Residential 1 $1,201.75 $1,201.75
7480050036 Sewer-Residential 1 $1,201.75 $1,201.757480050037 Sewer-Residential 1 $1,201.75 $1,201.757480050038 Sewer-Residential 1 $1,201.75 $1,201.75 7480050039 Sewer-Residential 1 $1,201.75 $1,201.757480050040 Sewer-Residential 1 $1,201.75 $1,201.757480050041 Sewer-Residential 1 $1,201.75 $1,201.75 7480050042 Sewer-Residential 1 $1,201.75 $1,201.757480050043 Sewer-Residential 1 $1,201.75 $1,201.757480050044 Sewer-Residential 2 $1,201.75 $2,403.507480050045 Sewer-Residential 1 $1,201.75 $1,201.757480050046 Sewer-Residential 1 $1,201.75 $1,201.757480050047 Sewer-Residential 1 $1,201.75 $1,201.75 7480050048 Sewer-Residential 1 $1,201.75 $1,201.757480050049 Sewer-Residential 1 $1,201.75 $1,201.757480050050 Sewer-Residential 1 $1,201.75 $1,201.757480050051 Sewer-Residential 2 $1,201.75 $2,403.507480050052 Sewer-Residential 1 $1,201.75 $1,201.75 7480050053 Sewer-Residential 1 $1,201.75 $1,201.757480050054 Sewer-Residential 1 $1,201.75 $1,201.757480050055 Sewer-Residential 2 $1,201.75 $2,403.507480050056 Sewer-Residential 1 $1,201.75 $1,201.757480050057 Sewer-Residential 1 $1,201.75 $1,201.75 28 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
7480050058 Sewer-Residential 1 $1,201.75 $1,201.757480050059 Sewer-Residential 1 $1,201.75 $1,201.75 7480050060 Sewer-Residential 1 $1,201.75 $1,201.75
7480050061 Sewer-Residential 1 $1,201.75 $1,201.75
7480050062 Sewer-Residential 1 $1,201.75 $1,201.757480050063 Sewer-Residential 2 $1,201.75 $2,403.50 7480050064 Sewer-Residential 1 $1,201.75 $1,201.757480050065 Sewer-Residential 1 $1,201.75 $1,201.75 7480050066 Sewer-Residential 1 $1,201.75 $1,201.75
7480050067 Sewer-Residential 1 $1,201.75 $1,201.757480050068 Sewer-Residential 1 $1,201.75 $1,201.757480050069 Sewer-Residential 1 $1,201.75 $1,201.75 7480050070 Sewer-Residential 1 $1,201.75 $1,201.757480050071 Sewer-Residential 1 $1,201.75 $1,201.757480051004 Sewer-Residential 25 $1,201.75 $30,043.757480051901 Sewer-Shops/Office 1 $1,201.75 $1,201.75 7480051901 Sewer-Residential 2 $1,201.75 $2,403.507480052003 Sewer-Shops/Office 1 $1,201.75 $1,201.757480052007 Sewer-Residential 16 $1,201.75 $19,228.007480052010 Sewer-Residential 24 $1,201.75 $28,842.00 7480052011 Sewer-Residential 1 $1,201.75 $1,201.757480052012 Sewer-Residential 1 $1,201.75 $1,201.75 7480052013 Sewer-Residential 1 $1,201.75 $1,201.75
7480052014 Sewer-Residential 1 $1,201.75 $1,201.75
7480052015 Sewer-Residential 1 $1,201.75 $1,201.757480052016 Sewer-Residential 1 $1,201.75 $1,201.75 7480052017 Sewer-Residential 1 $1,201.75 $1,201.757480052018 Sewer-Residential 1 $1,201.75 $1,201.75 7480052019 Sewer-Residential 1 $1,201.75 $1,201.75
7480052020 Sewer-Residential 1 $1,201.75 $1,201.757480053002 Sewer-Residential 1 $1,201.75 $1,201.75 7480053005 Sewer-Residential 1 $1,201.75 $1,201.758940017000 Sewer-Not Applicable 0 $0.00 $0.008940017001 Sewer-Not Applicable 0 $0.00 $0.00 8940017003 Sewer-Not Applicable 0 $0.00 $0.008940017004 Sewer-Take Out Restaurant 1 $1,824.25 $1,824.258940017005 Sewer-Not Applicable 0 $0.00 $0.008940017006 Sewer-Not Applicable 0 $0.00 $0.00 8940017007 Sewer-Shops/Office 1 $1,201.75 $1,201.75
8940017007 Sewer-Residential 1 $1,201.75 $1,201.758940017008 Sewer-Shops/Office 1 $1,201.75 $1,201.758940017008 Sewer-Residential 1 $1,201.75 $1,201.758940017010 Sewer-Not Applicable 0 $0.00 $0.008940017011 Sewer-Not Applicable 0 $0.00 $0.00 8940017014 Sewer-Not Applicable 0 $0.00 $0.008940017016 Sewer-Take Out Restaurant 1 $1,824.25 $1,824.258940017019 Sewer-Not Applicable 0 $0.00 $0.008940017022 Sewer-Not Applicable 0 $0.00 $0.00 29 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Sewer Sewer Mult Sewer Rate Sewer Total
8940017023 Sewer-Not Applicable 0 $0.00 $0.008940017025 Sewer-Not Applicable 0 $0.00 $0.00 8940017027 Sewer-Not Applicable 0 $0.00 $0.00
8940017029 Sewer-Shops/Office 1 $1,201.75 $1,201.758940017031 Sewer-Not Applicable 0 $0.00 $0.008940017034 Sewer-Take Out Restaurant 1 $1,824.25 $1,824.25 8940017037 Sewer-Not Applicable 0 $0.00 $0.008940017043 Sewer-Residential 1 $1,201.75 $1,201.758940017044 Sewer-Residential 1 $1,201.75 $1,201.758940017046 Sewer-Not Applicable 0 $0.00 $0.00 8940017056 Sewer-Take Out Restaurant 1 $1,824.25 $1,824.25 1 HOA Sewer-Shops/Office 0 $1,201.75 $0.001 HOA Sewer-Public Shower 2 $398.90 $797.80 2 HOA Sewer-Public Shower 2 $398.90 $797.802 HOA Sewer-Shops/Office 1 $1,201.75 $1,201.75 3 HOA Sewer-Shops/Office 1 $1,201.75 $1,201.753 HOA Sewer-Public Shower 4 $398.90 $1,595.60 4 HOA Sewer-Shops/Office 1 $1,201.75 $1,201.75
$3,535,958.75
30 of 30
RESOLUTION NO.

A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF AVALON ADOPTING THE REPORT OF

THE ANNUAL SALTWATER CHARGES AND

DIRECTING THE CITY CLERK OF THE CITY TO

FILE SAID REPORT WITH THE LOS ANGELES

COUNTY AUDITOR AND

REQUEST THE AUDITOR PLACE
THE FISCAL YEAR 2026-2027 SALTWATER

CHARGES ON THE TAX ROLL
WI-IEREAS, the City’s saltwater charges (the “Charges”) were adopted by the City Council; and
WI-IEREAS, a written report (the “Report”), a copy of which is attached hereto and by this reference incorporated herein, has been filed with the City Clerk describing each parcel of real property subject to the Charges and amount of the Charges to be imposed thereon for Fiscal Year 2026-2027; and
WHEREAS. the City Council has heard and considered all objections and protests to the Report and has determined and hereby finds that protests have not been made by theowners of a majority of the separate parcels or property described in the Report; and WHEREAS, the City Council has determined to adopt the Report and collect the Charges. any delinquent Charges, and any penalties on the tax roll, which Charges shall constitute a lien against the parcel or parcels of land described in the Report in accordancewith California Health and Safety Code sections 5473 et seq.; and WHEREAS, the County of Los Angeles is willing to place as direct assessments on property tax bills which the County collects on the City’s behalf under the General Services Agreement between the City and the County pursuant to California Government Code §5 1800 and 29304; and
NOW. THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OFAVALON AS FOLLOWS:

Section 1 . The City Council hereby finds and determines that the Recitals are true and correct and are incorporated herein.

Section 2. The City Council of the City hereby adopts the Report. On or before the 10th day of August, 2026, the City Clerk is hereby directed to file a copy of the Reportwith the Los Angeles County Auditor, together with a statement endorsed thereon over hersignature that the Report has been adopted by the City Council and shall request that theCharges be collected on the tax bills for the taxable parcels in the City identified in the Report and such Charges shall be collected at the same time and in the same manner and by the same persons as, together with and not separately from, the general taxes for the City, and shall be delinquent at the same time and thereafter be subject to the same delinquency penalties to be levied on and collected from the owners of said parcels.

Section 3. The City Clerk shall certify to the adoption of this Resolution.

PASSED AND ADOPTED BY the City Council of the City of Avalon. Avalon.

California, held on the 16th1 day of June, 2026, by the following vote:

Ayes:

Noes:

Absent:Abstain:

Ann I-I. Marshall, Mayor
ATTEST:

Gabrielle Moi’ones. City Clerk
2 City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480001001 Salt-Not Available 0 $0.00 $0.007480001001 Salt-Commercial 34 $329.15 $11,191.10 7480001001 Salt-Residential 1 $329.15 $329.157480001010 Salt-Residential 1 $329.15 $329.157480001018 Salt-Residential 3 $329.15 $987.457480001019 Salt-Residential 1 $329.15 $329.15 7480001020 Salt-Residential 2 $329.15 $658.307480001028 Salt-Commercial 6 $329.15 $1,974.907480001028 Salt-Commercial 1 $329.15 $329.157480001028 Salt-Not Available 0 $0.00 $0.007480002003 Salt-Commercial 2 $329.15 $658.30 7480002003 Salt-Commercial 2 $329.15 $658.307480002003 Salt-Commercial 5 $329.15 $1,645.757480002003 Salt-Hotel Room 72 $181.05 $13,035.607480002003 Salt-Residential 4 $329.15 $1,316.607480002008 Salt-Residential 1 $329.15 $329.157480002009 Salt-Residential 1 $329.15 $329.157480002010 Salt-Residential 1 $329.15 $329.15 7480002011 Salt-Residential 1 $329.15 $329.157480002012 Salt-Residential 1 $329.15 $329.157480002013 Salt-Residential 1 $329.15 $329.157480002014 Salt-Residential 1 $329.15 $329.157480002015 Salt-Residential 1 $329.15 $329.157480002016 Salt-Residential 1 $329.15 $329.157480002017 Salt-Residential 1 $329.15 $329.15 7480002018 Salt-Residential 1 $329.15 $329.157480002019 Salt-Residential 1 $329.15 $329.157480002020 Salt-Residential 1 $329.15 $329.157480002021 Salt-Residential 1 $329.15 $329.157480002022 Salt-Residential 1 $329.15 $329.157480002023 Salt-Residential 1 $329.15 $329.157480002024 Salt-Residential 1 $329.15 $329.157480002025 Salt-Residential 1 $329.15 $329.15 7480002026 Salt-Residential 1 $329.15 $329.157480002027 Salt-Residential 1 $329.15 $329.157480002028 Salt-Residential 1 $329.15 $329.157480002029 Salt-Residential 1 $329.15 $329.157480002030 Salt-Residential 1 $329.15 $329.157480002031 Salt-Residential 1 $329.15 $329.157480002032 Salt-Residential 1 $329.15 $329.157480002033 Salt-Residential 1 $329.15 $329.157480002034 Salt-Residential 1 $329.15 $329.157480002035 Salt-Residential 1 $329.15 $329.157480002036 Salt-Residential 1 $329.15 $329.157480002037 Salt-Residential 1 $329.15 $329.157480002038 Salt-Residential 1 $329.15 $329.157480002039 Salt-Residential 1 $329.15 $329.157480002040 Salt-Residential 1 $329.15 $329.15 I of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480002041 Salt-Residential 1 $329.15 $329.157480002042 Salt-Residential 1 $329.15 $329.157480002043 Salt-Residential 1 $329.15 $329.15 7480002044 Salt-Residential 1 $329.15 $329.15
7480002045 Salt-Residential 1 $329.15 $329.15
7480002046 Salt-Residential 1 $329.15 $329.157480002047 Salt-Residential 1 $329.15 $329.157480002048 Salt-Residential 1 $329.15 $329.157480002049 Salt-Residential 1 $329.15 $329.15 7480002050 Salt-Residential 1 $329.15 $329.157480002051 Salt-Residential 1 $329.15 $329.157480002052 Salt-Residential 1 $329.15 $329.157480002053 Salt-Residential 1 $329.15 $329.157480002054 Salt-Residential 1 $329.15 $329.15 7480002071 Salt-Residential 62 $329.15 $20,407.307480002072 Salt-Residential 15 $329.15 $4,937.257480002076 Salt-Residential 81 $329.15 $26,661.157480002080 Salt-Commercial 22 $329.15 $7,241.30 7480002080 Salt-Not Available 0 $0.00 $0.00
7480002080 Salt-Residential 17 $329.15 $5,595.557480002800 Salt-Residential 1 $329.15 $329.157480002900 Salt-Commercial 15 $329.15 $4,937.25 7480002907 Salt-Not Available 0 $0.00 $0.007480002907 Salt-Commercial 67 $329.15 $22,053.05 7480003009 Salt-Residential 9 $329.15 $2,962.357480004007 Salt-Not Available 0 $0.00 $0.007480004007 Salt-Not Available 0 $0.00 $0.00 7480004007 Salt-Not Available 0 $0.00 $0.007480005005 Salt-Commercial 1 $329.15 $329.157480005005 Salt-Residential 1 $329.15 $329.15 7480005006 Salt-Residential 2 $329.15 $658.30
7480005008 Salt-Residential 4 $329.15 $1,316.60
7480005011 Salt-Residential 3 $329.15 $987.457480005019 Salt-Commercial 1 $329.15 $329.157480005019 Salt-Residential 2 $329.15 $658.307480005023 Salt-Residential 1 $329.15 $329.157480005031 Salt-Commercial 1 $329.15 $329.15 7480005032 Salt-Commercial 2 $329.15 $658.307480005032 Salt-Residential 4 $329.15 $1,316.607480005034 Salt-Commercial 0 $329.15 $0.007480005034 Salt-Commercial 5 $329.15 $1,645.757480005038 Salt-Residential 2 $329.15 $658.307480007041 Salt-Not Available 1 $0.00 $0.007480007043 Salt-Not Available 0 $0.00 $0.007480007044 Salt-Residential 1 $329.15 $329.15 7480008005 Salt-Commercial 5 $329.15 $1,645.757480008005 Salt-Residential 1 $329.15 $329.15 7480008022 Salt-Residential 1 $329.15 $329.15
2 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480008023 Salt-Residential 1 $329.15 $329.157480008024 Salt-Residential 1 $329.15 $329.157480008025 Salt-Residential 1 $329.15 $329.157480008026 Salt-Residential 1 $329.15 $329.157480008027 Salt-Residential 1 $329.15 $329.157480008028 Salt-Residential 1 $329.15 $329.15 7480008029 Salt-Residential 1 $329.15 $329.157480008030 Salt-Residential 1 $329.15 $329.157480008031 Salt-Residential 1 $329.15 $329.157480008032 Salt-Residential 1 $329.15 $329.15 7480008033 Salt-Residential 1 $329.15 $329.157480008034 Salt-Residential 1 $329.15 $329.157480008035 Salt-Residential 1 $329.15 $329.157480008036 Salt-Residential 1 $329.15 $329.157480008037 Salt-Residential 1 $329.15 $329.157480008038 Salt-Residential 1 $329.15 $329.15 7480008039 Salt-Residential 1 $329.15 $329.157480008040 Salt-Residential 1 $329.15 $329.157480008041 Salt-Residential 1 $329.15 $329.157480008042 Salt-Residential 1 $329.15 $329.157480008043 Salt-Residential 1 $329.15 $329.157480008044 Salt-Residential 1 $329.15 $329.15 7480008045 Salt-Residential 1 $329.15 $329.157480008050 Salt-Residential 2 $329.15 $658.307480009007 Salt-Residential 2 $329.15 $658.307480009010 Salt-Residential 2 $329.15 $658.307480009013 Salt-Residential 1 $329.15 $329.157480009014 Salt-Residential 3 $329.15 $987.457480009015 Salt-Residential 1 $329.15 $329.15 7480009016 Salt-Residential 3 $329.15 $987.457480009019 Salt-Residential 2 $329.15 $658.30 7480009028 Salt-Residential 2 $329.15 $658.30
7480009029 Salt-Residential 2 $329.15 $658.307480009032 Salt-Residential 2 $329.15 $658.307480009033 Salt-Residential 1 $329.15 $329.157480009035 Salt-Residential 2 $329.15 $658.307480009037 Salt-Residential 1 $329.15 $329.157480009038 Salt-Residential 1 $329.15 $329.157480009039 Salt-Residential 1 $329.15 $329.157480009800 Salt-Residential 1 $329.15 $329.157480010001 Salt-Residential 2 $329.15 $658.30 7480010002 Salt-Residential 1 $329.15 $329.157480010003 Salt-Residential 2 $329.15 $658.307480010004 Salt-Residential 1 $329.15 $329.157480010006 Salt-Residential 2 $329.15 $658.307480010007 Salt-Residential 2 $329.15 $658.307480010008 Salt-Residential 3 $329.15 $987.457480010015 Salt-Residential 2 $329.15 $658.30 3 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480010016 Salt-Residential 2 $329.15 $658.307480010017 Salt-Residential 1 $329.15 $329.157480010018 Salt-Residential 2 $329.15 $658.30 7480010019 Salt-Residential 3 $329.15 $987.45
7480010020 Salt-Residential 2 $329.15 $658.30
7480010021 Salt-Residential 1 $329.15 $329.157480010022 Salt-Residential 2 $329.15 $658.30 7480010023 Salt-Residential 1 $329.15 $329.157480010030 Salt-Residential 2 $329.15 $658.307480010036 Salt-Residential 2 $329.15 $658.30 7480010037 Salt-Residential 1 $329.15 $329.157480010038 Salt-Residential 2 $329.15 $658.30 7480010039 Salt-Residential 2 $329.15 $658.307480010040 Salt-Residential 2 $329.15 $658.307480010049 Salt-Residential 1 $329.15 $329.15 7480010050 Salt-Residential 1 $329.15 $329.15
7480010052 Salt-Residential 1 $329.15 $329.157480010053 Salt-Residential 1 $329.15 $329.157480011001 Salt-Commercial 1 $329.15 $329.157480011002 Salt-Commercial 1 $329.15 $329.15 7480011002 Salt-Residential 2 $329.15 $658.307480011006 Salt-Residential 1 $329.15 $329.157480011007 Salt-Residential 1 $329.15 $329.15 7480011009 Salt-Residential 1 $329.15 $329.157480011010 Salt-Residential 1 $329.15 $329.157480011011 Salt-Residential 1 $329.15 $329.157480011013 Salt-Residential 1 $329.15 $329.157480011014 Salt-Residential 2 $329.15 $658.307480011016 Salt-Residential 1 $329.15 $329.15 7480011018 Salt-Residential 1 $329.15 $329.15
7480011019 Salt-Residential 1 $329.15 $329.15
7480011020 Salt-Residential 1 $329.15 $329.15
7480011023 Salt-Commercial 2 $329.15 $658.307480011023 Salt-Commercial 1 $329.15 $329.15 7480011023 Salt-Residential 1 $329.15 $329.157480011026 Salt-Residential 2 $329.15 $658.307480011027 Salt-Residential 3 $329.15 $987.457480011028 Salt-Residential 1 $329.15 $329.157480011029 Salt-Residential 1 $329.15 $329.157480011032 Salt-Commercial 1 $329.15 $329.157480011032 Salt-Residential 1 $329.15 $329.157480011034 Salt-Residential 1 $329.15 $329.157480011037 Salt-Commercial 2 $329.15 $658.30 7480011037 Salt-Not Available 0 $0.00 $0.007480011037 Salt-Commercial 1 $329.15 $329.15 7480011037 Salt-Commercial 4 $329.15 $1,316.60
7480011037 Salt-Commercial 1 $329.15 $329.15
7480011037 Salt-Residential 1 $329.15 $329.15
4 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480011038 Salt-Residential 22 $329.15 $7,241.307480012001 Salt-Residential 1 $329.15 $329.157480012002 Salt-Residential 1 $329.15 $329.15 7480012003 Salt-Residential 1 $329.15 $329.15
7480012006 Salt-Residential 1 $329.15 $329.15
7480012009 Salt-Residential 1 $329.15 $329.157480012010 Salt-Residential 1 $329.15 $329.157480012014 Salt-Residential 2 $329.15 $658.307480012015 Salt-Residential 1 $329.15 $329.15 7480012018 Salt-Residential 2 $329.15 $658.307480012019 Salt-Residential 2 $329.15 $658.307480012020 Salt-Residential 1 $329.15 $329.157480012022 Salt-Residential 8 $329.15 $2,633.20 7480013001 Salt-Residential 2 $329.15 $658.307480013002 Salt-Residential 2 $329.15 $658.307480013004 Salt-Residential 1 $329.15 $329.157480013005 Salt-Residential 1 $329.15 $329.157480013006 Salt-Residential 1 $329.15 $329.15 7480013007 Salt-Residential 1 $329.15 $329.157480013008 Salt-Residential 1 $329.15 $329.157480013009 Salt-Residential 1 $329.15 $329.15 7480013010 Salt-Residential 1 $329.15 $329.15
7480013011 Salt-Residential 1 $329.15 $329.157480013012 Salt-Residential 1 $329.15 $329.157480013013 Salt-Residential 2 $329.15 $658.307480013014 Salt-Residential 1 $329.15 $329.15 7480013015 Salt-Residential 1 $329.15 $329.15
7480013016 Salt-Residential 1 $329.15 $329.157480013017 Salt-Residential 1 $329.15 $329.157480013019 Salt-Residential 2 $329.15 $658.307480013020 Salt-Residential 1 $329.15 $329.15 7480013023 Salt-Residential 1 $329.15 $329.157480013024 Salt-Residential 1 $329.15 $329.15 7480013025 Salt-Residential 1 $329.15 $329.157480013026 Salt-Residential 1 $329.15 $329.157480013027 Salt-Residential 1 $329.15 $329.15 7480013028 Salt-Residential 3 $329.15 $987.457480013029 Salt-Residential 1 $329.15 $329.157480013030 Salt-Residential 1 $329.15 $329.157480013031 Salt-Residential 2 $329.15 $658.30 7480013032 Salt-Residential 2 $329.15 $658.30
7480013033 Salt-Residential 1 $329.15 $329.15
7480013034 Salt-Hotel Room 9 $181.05 $1,629.457480013034 Salt-Residential 1 $329.15 $329.15 7480013039 Salt-Residential 2 $329.15 $658.30
7480013040 Salt-Residential 2 $329.15 $658.307480013041 Salt-Residential 1 $329.15 $329.157480014001 Salt-Residential 1 $329.15 $329.15 5 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480014002 Salt-Residential 1 $329.15 $329.157480014003 Salt-Residential 2 $329.15 $658.307480014004 Salt-Residential 3 $329.15 $987.45 7480014005 Salt-Residential 1 $329.15 $329.157480014008 Salt-Residential 1 $329.15 $329.157480014009 Salt-Residential 1 $329.15 $329.157480014010 Salt-Hotel Room 5 $181.05 $905.257480014010 Salt-Residential 1 $329.15 $329.15 7480014013 Salt-Residential 2 $329.15 $658.307480014014 Salt-Residential 1 $329.15 $329.157480014015 Salt-Residential 3 $329.15 $987.457480014016 Salt-Residential 1 $329.15 $329.157480014017 Salt-Residential 1 $329.15 $329.15 7480014018 Salt-Residential 3 $329.15 $987.457480014019 Salt-Residential 1 $329.15 $329.157480014020 Salt-Residential 2 $329.15 $658.307480014021 Salt-Residential 2 $329.15 $658.307480014022 Salt-Residential 1 $329.15 $329.157480014023 Salt-Residential 1 $329.15 $329.15 7480014024 Salt-Residential 1 $329.15 $329.157480014025 Salt-Residential 1 $329.15 $329.157480014026 Salt-Residential 1 $329.15 $329.157480014027 Salt-Residential 1 $329.15 $329.157480014028 Salt-Residential 2 $329.15 $658.307480014029 Salt-Residential 1 $329.15 $329.157480014030 Salt-Residential 2 $329.15 $658.307480014031 Salt-Residential 1 $329.15 $329.15 7480014032 Salt-Residential 1 $329.15 $329.157480014033 Salt-Residential 2 $329.15 $658.307480014034 Salt-Residential 1 $329.15 $329.157480014038 Salt-Residential 1 $329.15 $329.157480014039 Salt-Residential 1 $329.15 $329.157480015001 Salt-Not Available 0 $0.00 $0.007480015001 Salt-Commercial 1 $329.15 $329.157480015001 Salt-Not Available 0 $0.00 $0.007480015001 Salt-Commercial 2 $329.15 $658.307480015001 Salt-Commercial 2 $329.15 $658.30 7480015001 Salt-Commercial 1 $329.15 $329.157480015001 Salt-Commercial 1 $329.15 $329.157480015001 Salt-Commercial 2 $329.15 $658.307480015001 Salt-Hotel Room 72 $181.05 $13,035.607480015002 Salt-Commercial 2 $329.15 $658.307480015002 Salt-Residential 1 $329.15 $329.157480015003 Salt-Commercial 1 $329.15 $329.157480015006 Salt-Commercial 1 $329.15 $329.157480015007 Salt-Commercial 1 $329.15 $329.157480015007 Salt-Commercial 3 $329.15 $987.457480015008 Salt-Commercial 7 $329.15 $2,304.05 6 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480015009 Salt-Commercial 1 $329.15 $329.15
7480015009 Salt-Residential 2 $329.15 $658.307480015010 Salt-Commercial 1 $329.15 $329.157480015010 Salt-Residential 1 $329.15 $329.157480015015 Salt-Commercial 1 $329.15 $329.15 7480015016 Salt-Commercial 1 $329.15 $329.157480015016 Salt-Commercial 2 $329.15 $658.307480015017 Salt-Commercial 4 $329.15 $1,316.607480015018 Salt-Commercial 1 $329.15 $329.15 7480015018 Salt-Commercial 1 $329.15 $329.157480015018 Salt-Commercial 1 $329.15 $329.157480015018 Salt-Commercial 2 $329.15 $658.30 7480015018 Salt-Residential 2 $329.15 $658.30
7480016001 Salt-Commercial 2 $329.15 $658.307480016001 Salt-Commercial 4 $329.15 $1,316.60 7480016002 Salt-Commercial 2 $329.15 $658.307480016002 Salt-Commercial 2 $329.15 $658.30 7480016002 Salt-Commercial 3 $329.15 $987.45
7480016002 Salt-Commercial 2 $329.15 $658.30
7480016002 Salt-Hotel Room 14 $181.05 $2,534.707480016002 Salt-Residential 2 $329.15 $658.30 7480016003 Salt-Commercial 1 $329.15 $329.15
7480016003 Salt-Commercial 1 $329.15 $329.157480016003 Salt-Hotel Room 6 $181.05 $1,086.307480016003 Salt-Residential 1 $329.15 $329.157480016004 Salt-Commercial 4 $329.15 $1,316.60 7480016005 Salt-Commercial 1 $329.15 $329.15
7480016005 Salt-Commercial 1 $329.15 $329.157480016005 Salt-Commercial 1 $329.15 $329.157480016005 Salt-Hotel Room 24 $181.05 $4,345.20 7480016005 Salt-Residential 1 $329.15 $329.157480016006 Salt-Commercial 4 $329.15 $1,316.60 7480016006 Salt-Commercial 2 $329.15 $658.30
7480016006 Salt-Hotel Room 6 $181.05 $1,086.307480016007 Salt-Commercial 5 $329.15 $1,645.757480016007 Salt-Commercial 1 $329.15 $329.157480016007 Salt-Hotel Room 41 $181.05 $7,423.05 7480016007 Salt-Residential 3 $329.15 $987.45
7480016008 Salt-Commercial 3 $329.15 $987.45
7480016008 Salt-Commercial 1 $329.15 $329.15
7480016008 Salt-Residential 2 $329.15 $658.30
7480016010 Salt-Commercial 16 $329.15 $5,266.407480016010 Salt-Not Available 0 $0.00 $0.007480016010 Salt-Not Available 0 $0.00 $0.007480016010 Salt-Commercial 2 $329.15 $658.307480016011 Salt-Commercial 5 $329.15 $1,645.75 7480017001 Salt-Commercial 7 $329.15 $2,304.05
7480017001 Salt-Commercial 1 $329.15 $329.15
7 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480017001 Salt-Commercial 1 $329.15 $329.15
7480017001 Salt-Commercial 1 $329.15 $329.15
7480017001 Salt-Commercial 2 $329.15 $658.307480017001 Salt-Commercial 2 $329.15 $658.307480017001 Salt-Not Available 0 $0.00 $0.007480017005 Salt-Commercial 1 $329.15 $329.157480017007 Salt-Not Available 0 $0.00 $0.007480017007 Salt-Commercial 2 $329.15 $658.307480017007 Salt-Residential 1 $329.15 $329.15 7480017008 Salt-Commercial 1 $329.15 $329.157480017008 Salt-Residential 2 $329.15 $658.307480017009 Salt-Commercial 1 $329.15 $329.157480017009 Salt-Residential 1 $329.15 $329.157480017010 Salt-Residential 4 $329.15 $1,316.60 7480017011 Salt-Commercial 6 $329.15 $1,974.907480017012 Salt-Residential 1 $329.15 $329.157480017013 Salt-Residential 2 $329.15 $658.307480017014 Salt-Hotel Room 10 $181.05 $1,810.507480017014 Salt-Residential 1 $329.15 $329.157480017015 Salt-Hotel Room 6 $181.05 $1,086.30 7480017016 Salt-Commercial 1 $329.15 $329.15
7480017016 Salt-Residential 3 $329.15 $987.45
7480017017 Salt-Residential 1 $329.15 $329.157480017018 Salt-Residential 3 $329.15 $987.457480017019 Salt-Residential 11 $329.15 $3,620.657480017020 Salt-Residential 7 $329.15 $2,304.057480017021 Salt-Residential 4 $329.15 $1,316.60 7480017022 Salt-Residential 3 $329.15 $987.457480017023 Salt-Commercial 1 $329.15 $329.157480017023 Salt-Commercial 2 $329.15 $658.307480017023 Salt-Residential 1 $329.15 $329.157480017025 Salt-Not Available 0 $0.00 $0.007480017025 Salt-Not Available 0 $0.00 $0.007480017025 Salt-Commercial 22 $329.15 $7,241.30 7480017025 Salt-Not Available 0 $0.00 $0.007480017025 Salt-Hotel Room 102 $181.05 $18,467.107480017026 Salt-Not Available 0 $0.00 $0.00 7480017026 Salt-Commercial 9 $329.15 $2,962.357480017027 Salt-Commercial 4 $329.15 $1,316.60 7480017027 Salt-Commercial 1 $329.15 $329.157480017027 Salt-Commercial 2 $329.15 $658.307480017028 Salt-Not Available 0 $0.00 $0.00 7480018001 Salt-Commercial 1 $329.15 $329.15
7480018001 Salt-Not Available 0 $0.00 $0.007480018001 Salt-Not Available 0 $0.00 $0.00 7480018001 Salt-Commercial 1 $329.15 $329.157480018001 Salt-Not Available 0 $0.00 $0.007480018001 Salt-Commercial 5 $329.15 $1,645.75 8 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480018001 Salt-Commercial 1 $329.15 $329.15
7480018001 Salt-Commercial 13 $329.15 $4,278.957480018001 Salt-Hotel Room 52 $181.05 $9,414.607480018003 Salt-Commercial 1 $329.15 $329.157480018004 Salt-Commercial 1 $329.15 $329.15 7480018004 Salt-Hotel Room 39 $181.05 $7,060.957480018004 Salt-Residential 1 $329.15 $329.157480018005 Salt-Residential 2 $329.15 $658.307480018006 Salt-Residential 1 $329.15 $329.15 7480018007 Salt-Residential 1 $329.15 $329.157480018009 Salt-Not Available 0 $0.00 $0.007480018009 Salt-Hotel Room 60 $181.05 $10,863.007480018009 Salt-Residential 32 $329.15 $10,532.80 7480018014 Salt-Hotel Room 22 $181.05 $3,983.107480018014 Salt-Residential 1 $329.15 $329.157480018015 Salt-Residential 10 $329.15 $3,291.507480018016 Salt-Residential 1 $329.15 $329.157480018018 Salt-Residential 2 $329.15 $658.307480018024 Salt-Hotel Room 15 $181.05 $2,715.75 7480018024 Salt-Residential 1 $329.15 $329.157480018025 Salt-Hotel Room 12 $181.05 $2,172.607480018025 Salt-Residential 1 $329.15 $329.157480018027 Salt-Residential 3 $329.15 $987.457480018031 Salt-Residential 1 $329.15 $329.15 7480018032 Salt-Residential 1 $329.15 $329.157480018033 Salt-Residential 1 $329.15 $329.157480018034 Salt-Residential 1 $329.15 $329.157480018037 Salt-Residential 8 $329.15 $2,633.207480018040 Salt-Residential 1 $329.15 $329.157480018041 Salt-Residential 1 $329.15 $329.15 7480018042 Salt-Residential 1 $329.15 $329.15
7480018043 Salt-Residential 12 $329.15 $3,949.80
7480019004 Salt-Residential 6 $329.15 $1,974.907480019005 Salt-Residential 2 $329.15 $658.307480019006 Salt-Residential 6 $329.15 $1,974.907480019009 Salt-Residential 2 $329.15 $658.307480019010 Salt-Hotel Room 19 $181.05 $3,439.957480019010 Salt-Residential 1 $329.15 $329.157480019012 Salt-Hotel Room 12 $181.05 $2,172.60 7480019012 Salt-Residential 1 $329.15 $329.157480019013 Salt-Commercial 1 $329.15 $329.157480019013 Salt-Residential 2 $329.15 $658.307480019014 Salt-Residential 4 $329.15 $1,316.607480019015 Salt-Hotel Room 29 $181.05 $5,250.457480019015 Salt-Residential 3 $329.15 $987.457480019016 Salt-Residential 8 $329.15 $2,633.207480019017 Salt-Residential 1 $329.15 $329.157480019018 Salt-Residential 8 $329.15 $2,633.20 9 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480019021 Salt-Residential 2 $329.15 $658.307480019022 Salt-Residential 2 $329.15 $658.307480019023 Salt-Not Available 0 $0.00 $0.00 7480019023 Salt-Commercial 2 $329.15 $658.307480019023 Salt-Hotel Room 40 $181.05 $7,242.007480019026 Salt-Residential 1 $329.15 $329.157480019027 Salt-Residential 1 $329.15 $329.157480019028 Salt-Residential 1 $329.15 $329.15 7480019029 Salt-Residential 1 $329.15 $329.157480019030 Salt-Residential 1 $329.15 $329.157480019031 Salt-Residential 1 $329.15 $329.157480019032 Salt-Residential 1 $329.15 $329.157480019033 Salt-Residential 1 $329.15 $329.15 7480019034 Salt-Residential 1 $329.15 $329.157480019036 Salt-Residential 1 $329.15 $329.157480019037 Salt-Residential 1 $329.15 $329.157480019038 Salt-Residential 1 $329.15 $329.157480019039 Salt-Residential 1 $329.15 $329.157480019800 Salt-Commercial 3 $329.15 $987.45 7480019800 Salt-Residential 1 $329.15 $329.157480020001 Salt-Residential 1 $329.15 $329.157480020005 Salt-Residential 2 $329.15 $658.307480020006 Salt-Residential 1 $329.15 $329.157480020010 Salt-Residential 1 $329.15 $329.157480020011 Salt-Residential 1 $329.15 $329.157480020012 Salt-Residential 3 $329.15 $987.457480020013 Salt-Residential 2 $329.15 $658.30 7480020017 Salt-Residential 6 $329.15 $1,974.907480020018 Salt-Residential 1 $329.15 $329.157480020019 Salt-Residential 5 $329.15 $1,645.757480020020 Salt-Hotel Room 19 $181.05 $3,439.957480020020 Salt-Residential 1 $329.15 $329.157480020022 Salt-Residential 2 $329.15 $658.307480020023 Salt-Residential 1 $329.15 $329.157480020024 Salt-Residential 8 $329.15 $2,633.207480020025 Salt-Residential 3 $329.15 $987.457480020026 Salt-Residential 1 $329.15 $329.15 7480020028 Salt-Hotel Room 38 $181.05 $6,879.907480020028 Salt-Commercial 1 $329.15 $329.157480020028 Salt-Residential 4 $329.15 $1,316.60 7480020029 Salt-Residential 1 $329.15 $329.15
7480020030 Salt-Residential 2 $329.15 $658.307480020031 Salt-Residential 4 $329.15 $1,316.607480020032 Salt-Not Available 0 $0.00 $0.007480020032 Salt-Not Available 0 $0.00 $0.007480020032 Salt-Commercial 10 $329.15 $3,291.50 7480020034 Salt-Residential 1 $329.15 $329.15
7480020035 Salt-Residential 1 $329.15 $329.15
10 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480020036 Salt-Residential 1 $329.15 $329.157480020037 Salt-Residential 1 $329.15 $329.157480020038 Salt-Residential 3 $329.15 $987.457480021002 Salt-Commercial 56 $329.15 $18,432.40 7480021002 Salt-Residential 1 $329.15 $329.157480021007 Salt-Commercial 1 $329.15 $329.157480021007 Salt-Commercial 1 $329.15 $329.157480021007 Salt-Commercial 8 $329.15 $2,633.207480021007 Salt-Commercial 13 $329.15 $4,278.95 7480022002 Salt-Residential 1 $329.15 $329.157480022005 Salt-Residential 3 $329.15 $987.457480022010 Salt-Residential 1 $329.15 $329.157480022015 Salt-Residential 2 $329.15 $658.307480022016 Salt-Residential 2 $329.15 $658.30 7480022017 Salt-Residential 2 $329.15 $658.307480022018 Salt-Residential 4 $329.15 $1,316.607480022019 Salt-Residential 2 $329.15 $658.307480022020 Salt-Residential 2 $329.15 $658.307480022024 Salt-Residential 3 $329.15 $987.457480022025 Salt-Residential 2 $329.15 $658.307480022029 Salt-Not Available 0 $0.00 $0.007480022029 Salt-Not Available 0 $0.00 $0.00 7480022030 Salt-Residential 1 $329.15 $329.157480022043 Salt-Residential 5 $329.15 $1,645.757480022044 Salt-Residential 2 $329.15 $658.307480022045 Salt-Residential 2 $329.15 $658.307480022046 Salt-Residential 3 $329.15 $987.457480022053 Salt-Residential 2 $329.15 $658.307480022054 Salt-Residential 1 $329.15 $329.15 7480022055 Salt-Residential 2 $329.15 $658.307480022056 Salt-Residential 2 $329.15 $658.307480022059 Salt-Residential 1 $329.15 $329.157480022062 Salt-Residential 1 $329.15 $329.157480022063 Salt-Residential 1 $329.15 $329.157480022065 Salt-Residential 1 $329.15 $329.157480022066 Salt-Residential 1 $329.15 $329.157480022069 Salt-Residential 1 $329.15 $329.157480022800 Salt-Residential 1 $329.15 $329.157480023001 Salt-Residential 1 $329.15 $329.157480023002 Salt-Residential 5 $329.15 $1,645.75 7480023005 Salt-Residential 1 $329.15 $329.15
7480023006 Salt-Residential 1 $329.15 $329.157480023007 Salt-Residential 1 $329.15 $329.15 7480023008 Salt-Residential 1 $329.15 $329.157480023009 Salt-Residential 1 $329.15 $329.157480023010 Salt-Residential 1 $329.15 $329.157480023011 Salt-Residential 1 $329.15 $329.157480023016 Salt-Residential 2 $329.15 $658.30 11 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480023017 Salt-Residential 1 $329.15 $329.157480023019 Salt-Residential 1 $329.15 $329.15 7480023021 Salt-Residential 3 $329.15 $987.457480023022 Salt-Residential 1 $329.15 $329.157480023023 Salt-Residential 3 $329.15 $987.457480023024 Salt-Residential 1 $329.15 $329.157480023025 Salt-Residential 2 $329.15 $658.307480023027 Salt-Residential 3 $329.15 $987.45 7480023028 Salt-Residential 4 $329.15 $1,316.607480024001 Salt-Residential 2 $329.15 $658.307480024002 Salt-Residential 1 $329.15 $329.157480024006 Salt-Residential 1 $329.15 $329.15 7480024007 Salt-Residential 2 $329.15 $658.307480024011 Salt-Residential 3 $329.15 $987.457480024017 Salt-Residential 1 $329.15 $329.157480024018 Salt-Residential 2 $329.15 $658.30 7480024019 Salt-Residential 1 $329.15 $329.157480024021 Salt-Residential 1 $329.15 $329.157480024025 Salt-Residential 4 $329.15 $1,316.607480024026 Salt-Residential 1 $329.15 $329.15 7480024031 Salt-Residential 1 $329.15 $329.15
7480024034 Salt-Residential 2 $329.15 $658.307480025003 Salt-Residential 1 $329.15 $329.157480025007 Salt-Residential 1 $329.15 $329.15 7480025008 Salt-Residential 1 $329.15 $329.157480025009 Salt-Residential 1 $329.15 $329.157480025010 Salt-Residential 1 $329.15 $329.15 7480025011 Salt-Residential 1 $329.15 $329.157480025012 Salt-Residential 2 $329.15 $658.30 7480025013 Salt-Residential 2 $329.15 $658.307480025014 Salt-Residential 1 $329.15 $329.157480025015 Salt-Residential 1 $329.15 $329.157480025020 Salt-Residential 2 $329.15 $658.30 7480025022 Salt-Residential 1 $329.15 $329.15
7480025023 Salt-Residential 2 $329.15 $658.307480025024 Salt-Residential 2 $329.15 $658.307480026001 Salt-Residential 3 $329.15 $987.457480026002 Salt-Hotel Room 12 $181.05 $2,172.607480026002 Salt-Residential 8 $329.15 $2,633.20 7480026003 Salt-Residential 3 $329.15 $987.457480026004 Salt-Residential 2 $329.15 $658.307480026010 Salt-Residential 3 $329.15 $987.457480026011 Salt-Residential 2 $329.15 $658.307480026012 Salt-Residential 1 $329.15 $329.157480026013 Salt-Residential 2 $329.15 $658.30 7480026014 Salt-Residential 1 $329.15 $329.157480026015 Salt-Residential 3 $329.15 $987.457480026016 Salt-Residential 1 $329.15 $329.15 12 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480026017 Salt-Residential 2 $329.15 $658.307480026018 Salt-Residential 5 $329.15 $1,645.75 7480026020 Salt-Residential 2 $329.15 $658.30
7480026022 Salt-Residential 2 $329.15 $658.30
7480026026 Salt-Residential 3 $329.15 $987.457480026029 Salt-Residential 1 $329.15 $329.15 7480026030 Salt-Residential 1 $329.15 $329.15
7480026032 Salt-Residential 3 $329.15 $987.457480026033 Salt-Residential 3 $329.15 $987.457480026034 Salt-Residential 1 $329.15 $329.157480026035 Salt-Residential 1 $329.15 $329.157480026036 Salt-Residential 1 $329.15 $329.15 7480026037 Salt-Residential 1 $329.15 $329.157480026038 Salt-Residential 1 $329.15 $329.157480026039 Salt-Residential 1 $329.15 $329.157480026040 Salt-Residential 1 $329.15 $329.15 7480026041 Salt-Residential 1 $329.15 $329.15
7480026042 Salt-Residential 1 $329.15 $329.157480026043 Salt-Residential 1 $329.15 $329.157480026044 Salt-Residential 1 $329.15 $329.15 7480026045 Salt-Residential 1 $329.15 $329.157480026046 Salt-Residential 1 $329.15 $329.15 7480026047 Salt-Residential 1 $329.15 $329.157480026048 Salt-Residential 1 $329.15 $329.157480026049 Salt-Residential 1 $329.15 $329.15 7480026050 Salt-Residential 1 $329.15 $329.157480026051 Salt-Residential 1 $329.15 $329.157480026052 Salt-Residential 1 $329.15 $329.157480026053 Salt-Residential 1 $329.15 $329.157480026054 Salt-Residential 1 $329.15 $329.15 7480026055 Salt-Residential 1 $329.15 $329.15
7480026057 Salt-Residential 1 $329.15 $329.157480027001 Salt-Residential 1 $329.15 $329.157480027002 Salt-Residential 2 $329.15 $658.307480027003 Salt-Residential 2 $329.15 $658.307480027004 Salt-Residential 1 $329.15 $329.157480027005 Salt-Residential 1 $329.15 $329.157480027006 Salt-Residential 4 $329.15 $1,316.607480027007 Salt-Residential 1 $329.15 $329.15 7480027008 Salt-Residential 4 $329.15 $1,316.607480027009 Salt-Residential 2 $329.15 $658.307480027011 Salt-Residential 2 $329.15 $658.307480027012 Salt-Residential 2 $329.15 $658.30 7480027013 Salt-Residential 2 $329.15 $658.30
7480027014 Salt-Residential 2 $329.15 $658.30
7480027016 Salt-Residential 3 $329.15 $987.457480027017 Salt-Residential 2 $329.15 $658.307480027018 Salt-Residential 1 $329.15 $329.15 13 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480027019 Salt-Residential 3 $329.15 $987.45
7480027020 Salt-Residential 2 $329.15 $658.307480027021 Salt-Residential 5 $329.15 $1,645.75 7480027022 Salt-Residential 2 $329.15 $658.30
7480027023 Salt-Residential 2 $329.15 $658.307480027024 Salt-Residential 3 $329.15 $987.457480027025 Salt-Residential 2 $329.15 $658.307480027026 Salt-Residential 2 $329.15 $658.30 7480027028 Salt-Residential 1 $329.15 $329.15
7480027030 Salt-Residential 5 $329.15 $1,645.75
7480027031 Salt-Residential 3 $329.15 $987.45
7480027032 Salt-Residential 2 $329.15 $658.307480027033 Salt-Residential 2 $329.15 $658.307480027034 Salt-Residential 1 $329.15 $329.15 7480027035 Salt-Residential 1 $329.15 $329.157480027036 Salt-Residential 1 $329.15 $329.157480028002 Salt-Residential 3 $329.15 $987.45 7480028003 Salt-Residential 1 $329.15 $329.157480028013 Salt-Residential 3 $329.15 $987.457480028015 Salt-Residential 2 $329.15 $658.307480028017 Salt-Residential 2 $329.15 $658.307480028018 Salt-Residential 1 $329.15 $329.15 7480028020 Salt-Residential 1 $329.15 $329.157480028022 Salt-Residential 1 $329.15 $329.15 7480028023 Salt-Residential 1 $329.15 $329.157480028024 Salt-Residential 3 $329.15 $987.45 7480028026 Salt-Residential 1 $329.15 $329.157480028027 Salt-Residential 1 $329.15 $329.157480028028 Salt-Residential 1 $329.15 $329.157480028029 Salt-Residential 1 $329.15 $329.15 7480028032 Salt-Residential 1 $329.15 $329.157480028033 Salt-Residential 1 $329.15 $329.157480028034 Salt-Residential 1 $329.15 $329.15 7480028037 Salt-Residential 1 $329.15 $329.157480028040 Salt-Residential 2 $329.15 $658.307480028041 Salt-Residential 2 $329.15 $658.307480028042 Salt-Residential 2 $329.15 $658.30 7480028043 Salt-Residential 3 $329.15 $987.457480028044 Salt-Residential 4 $329.15 $1,316.607480028046 Salt-Residential 1 $329.15 $329.157480028047 Salt-Residential 1 $329.15 $329.15 7480028048 Salt-Residential 1 $329.15 $329.157480028053 Salt-Residential 2 $329.15 $658.307480028061 Salt-Residential 1 $329.15 $329.157480028062 Salt-Residential 1 $329.15 $329.15 7480028063 Salt-Residential 1 $329.15 $329.157480028064 Salt-Residential 1 $329.15 $329.15 7480028065 Salt-Residential 1 $329.15 $329.15
14 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480028066 Salt-Residential 1 $329.15 $329.157480028068 Salt-Residential 1 $329.15 $329.15 7480028069 Salt-Residential 1 $329.15 $329.157480028070 Salt-Residential 2 $329.15 $658.307480029003 Salt-Residential 1 $329.15 $329.157480029009 Salt-Residential 2 $329.15 $658.30 7480029012 Salt-Residential 1 $329.15 $329.157480029013 Salt-Residential 1 $329.15 $329.157480029014 Salt-Residential 1 $329.15 $329.157480029015 Salt-Residential 1 $329.15 $329.15 7480029016 Salt-Residential 5 $329.15 $1,645.757480030005 Salt-Residential 2 $329.15 $658.307480030006 Salt-Residential 2 $329.15 $658.307480030007 Salt-Residential 3 $329.15 $987.457480030010 Salt-Residential 2 $329.15 $658.307480030014 Salt-Residential 4 $329.15 $1,316.60 7480030021 Salt-Residential 2 $329.15 $658.307480030022 Salt-Residential 2 $329.15 $658.307480030023 Salt-Residential 1 $329.15 $329.157480030024 Salt-Residential 1 $329.15 $329.157480030025 Salt-Residential 3 $329.15 $987.457480030027 Salt-Hotel Room 44 $181.05 $7,966.20 7480030028 Salt-Residential 2 $329.15 $658.307480030037 Salt-Residential 1 $329.15 $329.157480030038 Salt-Residential 4 $329.15 $1,316.607480030040 Salt-Residential 1 $329.15 $329.157480030041 Salt-Residential 1 $329.15 $329.157480030042 Salt-Residential 1 $329.15 $329.157480030043 Salt-Residential 1 $329.15 $329.15 7480030044 Salt-Residential 1 $329.15 $329.157480030045 Salt-Residential 1 $329.15 $329.157480030046 Salt-Residential 1 $329.15 $329.157480030047 Salt-Residential 1 $329.15 $329.157480030048 Salt-Residential 1 $329.15 $329.157480030049 Salt-Residential 1 $329.15 $329.157480030050 Salt-Residential 1 $329.15 $329.157480030051 Salt-Residential 1 $329.15 $329.15 7480030052 Salt-Residential 1 $329.15 $329.15
7480030056 Salt-Residential 1 $329.15 $329.15
7480030057 Salt-Residential 1 $329.15 $329.157480030058 Salt-Residential 1 $329.15 $329.157480030059 Salt-Residential 1 $329.15 $329.157480030060 Salt-Residential 1 $329.15 $329.157480030061 Salt-Residential 1 $329.15 $329.157480030062 Salt-Residential 1 $329.15 $329.157480030063 Salt-Residential 1 $329.15 $329.157480030064 Salt-Residential 1 $329.15 $329.157480031001 Salt-Residential 1 $329.15 $329.15 15 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480031002 Salt-Residential 1 $329.15 $329.157480031012 Salt-Residential 1 $329.15 $329.157480031013 Salt-Commercial 1 $329.15 $329.157480031013 Salt-Residential 3 $329.15 $987.457480031014 Salt-Commercial 1 $329.15 $329.15 7480031014 Salt-Residential 2 $329.15 $658.307480031017 Salt-Residential 2 $329.15 $658.307480031020 Salt-Residential 3 $329.15 $987.457480031022 Salt-Residential 6 $329.15 $1,974.90 7480031027 Salt-Residential 3 $329.15 $987.457480031028 Salt-Residential 2 $329.15 $658.307480031030 Salt-Residential 4 $329.15 $1,316.607480031031 Salt-Residential 2 $329.15 $658.307480031032 Salt-Residential 1 $329.15 $329.15 7480031033 Salt-Residential 3 $329.15 $987.45
7480031034 Salt-Residential 1 $329.15 $329.15
7480031035 Salt-Residential 3 $329.15 $987.457480031036 Salt-Residential 2 $329.15 $658.307480031037 Salt-Residential 3 $329.15 $987.457480031039 Salt-Residential 3 $329.15 $987.457480031040 Salt-Residential 1 $329.15 $329.157480031041 Salt-Residential 1 $329.15 $329.15 7480031044 Salt-Residential 2 $329.15 $658.307480031045 Salt-Residential 5 $329.15 $1,645.757480031046 Salt-Residential 3 $329.15 $987.457480031049 Salt-Residential 1 $329.15 $329.157480031050 Salt-Hotel Room 19 $181.05 $3,439.957480031050 Salt-Residential 2 $329.15 $658.307480031053 Salt-Residential 1 $329.15 $329.157480031054 Salt-Residential 1 $329.15 $329.15 7480031055 Salt-Residential 1 $329.15 $329.15
7480031900 Salt-Residential 14 $329.15 $4,608.10
7480032001 Salt-Residential 3 $329.15 $987.457480032002 Salt-Residential 4 $329.15 $1,316.607480032004 Salt-Residential 1 $329.15 $329.157480032008 Salt-Residential 3 $329.15 $987.457480032009 Salt-Residential 2 $329.15 $658.307480032011 Salt-Residential 2 $329.15 $658.307480032012 Salt-Residential 2 $329.15 $658.307480032013 Salt-Residential 3 $329.15 $987.457480032014 Salt-Residential 2 $329.15 $658.307480032016 Salt-Residential 12 $329.15 $3,949.807480032018 Salt-Residential 1 $329.15 $329.157480032021 Salt-Residential 5 $329.15 $1,645.75 7480032024 Salt-Residential 3 $329.15 $987.45
7480032025 Salt-Residential 8 $329.15 $2,633.207480032029 Salt-Residential 4 $329.15 $1,316.60 7480032030 Salt-Residential 5 $329.15 $1,645.75
16 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480032032 Salt-Residential 3 $329.15 $987.457480032033 Salt-Residential 1 $329.15 $329.157480032035 Salt-Residential 3 $329.15 $987.45 7480032036 Salt-Residential 2 $329.15 $658.307480032037 Salt-Residential 1 $329.15 $329.157480032038 Salt-Residential 1 $329.15 $329.157480032039 Salt-Residential 1 $329.15 $329.157480032040 Salt-Residential 2 $329.15 $658.30 7480032042 Salt-Residential 1 $329.15 $329.157480032043 Salt-Residential 1 $329.15 $329.157480032044 Salt-Residential 1 $329.15 $329.157480032045 Salt-Residential 1 $329.15 $329.15 7480032046 Salt-Residential 1 $329.15 $329.157480032047 Salt-Residential 1 $329.15 $329.157480033001 Salt-Residential 2 $329.15 $658.307480033002 Salt-Residential 1 $329.15 $329.157480033003 Salt-Residential 1 $329.15 $329.157480033004 Salt-Residential 1 $329.15 $329.157480033005 Salt-Residential 2 $329.15 $658.30 7480033006 Salt-Residential 2 $329.15 $658.307480033007 Salt-Residential 1 $329.15 $329.157480033008 Salt-Residential 2 $329.15 $658.307480033009 Salt-Residential 1 $329.15 $329.157480033010 Salt-Residential 1 $329.15 $329.15 7480033011 Salt-Residential 2 $329.15 $658.307480033012 Salt-Residential 1 $329.15 $329.157480033013 Salt-Residential 1 $329.15 $329.157480033014 Salt-Residential 1 $329.15 $329.157480033015 Salt-Residential 3 $329.15 $987.457480033016 Salt-Residential 2 $329.15 $658.307480033017 Salt-Residential 2 $329.15 $658.307480033018 Salt-Residential 1 $329.15 $329.15 7480033019 Salt-Residential 1 $329.15 $329.157480033020 Salt-Residential 1 $329.15 $329.157480033021 Salt-Residential 1 $329.15 $329.157480033022 Salt-Residential 2 $329.15 $658.307480033023 Salt-Residential 1 $329.15 $329.157480033024 Salt-Residential 1 $329.15 $329.157480033025 Salt-Residential 1 $329.15 $329.157480033026 Salt-Residential 1 $329.15 $329.157480033027 Salt-Residential 2 $329.15 $658.307480033028 Salt-Residential 1 $329.15 $329.157480033029 Salt-Residential 2 $329.15 $658.30 7480033030 Salt-Residential 1 $329.15 $329.157480033031 Salt-Residential 1 $329.15 $329.157480033032 Salt-Residential 1 $329.15 $329.157480033033 Salt-Residential 2 $329.15 $658.307480033038 Salt-Residential 2 $329.15 $658.30 17 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480033039 Salt-Residential 1 $329.15 $329.157480033040 Salt-Residential 1 $329.15 $329.157480033042 Salt-Residential 1 $329.15 $329.15 7480033043 Salt-Residential 3 $329.15 $987.457480033044 Salt-Residential 2 $329.15 $658.307480033045 Salt-Residential 1 $329.15 $329.157480033046 Salt-Residential 3 $329.15 $987.45 7480033047 Salt-Residential 2 $329.15 $658.307480033048 Salt-Residential 1 $329.15 $329.157480033049 Salt-Residential 1 $329.15 $329.157480033050 Salt-Residential 1 $329.15 $329.157480033051 Salt-Residential 1 $329.15 $329.15 7480033053 Salt-Residential 1 $329.15 $329.157480033054 Salt-Residential 1 $329.15 $329.157480033055 Salt-Residential 1 $329.15 $329.157480034001 Salt-Residential 1 $329.15 $329.157480034002 Salt-Residential 1 $329.15 $329.157480034003 Salt-Residential 1 $329.15 $329.157480034004 Salt-Residential 1 $329.15 $329.15 7480034005 Salt-Residential 1 $329.15 $329.157480034006 Salt-Residential 2 $329.15 $658.307480034007 Salt-Residential 1 $329.15 $329.157480034008 Salt-Residential 1 $329.15 $329.157480034009 Salt-Residential 1 $329.15 $329.157480034010 Salt-Residential 1 $329.15 $329.157480034011 Salt-Residential 1 $329.15 $329.157480034012 Salt-Residential 1 $329.15 $329.15 7480034013 Salt-Residential 1 $329.15 $329.157480034014 Salt-Residential 1 $329.15 $329.157480034015 Salt-Residential 1 $329.15 $329.157480034016 Salt-Residential 1 $329.15 $329.157480034017 Salt-Residential 1 $329.15 $329.157480034018 Salt-Residential 1 $329.15 $329.157480034019 Salt-Residential 1 $329.15 $329.157480034020 Salt-Residential 1 $329.15 $329.15 7480034021 Salt-Residential 3 $329.15 $987.45
7480034022 Salt-Residential 1 $329.15 $329.15
7480034023 Salt-Residential 1 $329.15 $329.157480034024 Salt-Residential 1 $329.15 $329.157480034025 Salt-Residential 1 $329.15 $329.157480034026 Salt-Residential 1 $329.15 $329.157480034027 Salt-Residential 4 $329.15 $1,316.607480034028 Salt-Residential 2 $329.15 $658.307480034029 Salt-Residential 1 $329.15 $329.157480034030 Salt-Residential 1 $329.15 $329.157480034035 Salt-Residential 1 $329.15 $329.157480034036 Salt-Residential 2 $329.15 $658.307480034037 Salt-Residential 2 $329.15 $658.30 18 of 30
City of Ava Ion
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480034038 Salt-Residential 2 $329.15 $658.307480034039 Salt-Residential 1 $329.15 $329.157480034040 Salt-Residential 2 $329.15 $658.307480034041 Salt-Residential 1 $329.15 $329.15 7480034042 Salt-Residential 2 $329.15 $658.307480034043 Salt-Residential 1 $329.15 $329.157480034044 Salt-Residential 1 $329.15 $329.157480034045 Salt-Residential 1 $329.15 $329.157480034046 Salt-Residential 1 $329.15 $329.15 7480034047 Salt-Residential 1 $329.15 $329.157480034048 Salt-Residential 1 $329.15 $329.157480034049 Salt-Residential 1 $329.15 $329.157480034050 Salt-Residential 1 $329.15 $329.157480034051 Salt-Residential 1 $329.15 $329.15 7480034052 Salt-Residential 2 $329.15 $658.307480034054 Salt-Residential 4 $329.15 $1,316.607480034055 Salt-Residential 2 $329.15 $658.307480034056 Salt-Residential 2 $329.15 $658.307480035001 Salt-Residential 3 $329.15 $987.45 7480035002 Salt-Residential 1 $329.15 $329.157480035003 Salt-Residential 2 $329.15 $658.307480035004 Salt-Residential 2 $329.15 $658.307480035005 Salt-Residential 2 $329.15 $658.307480035006 Salt-Residential 2 $329.15 $658.307480035007 Salt-Residential 1 $329.15 $329.157480035008 Salt-Residential 1 $329.15 $329.157480035010 Salt-Residential 1 $329.15 $329.15 7480035011 Salt-Commercial 1 $329.15 $329.157480035011 Salt-Residential 1 $329.15 $329.157480035012 Salt-Residential 2 $329.15 $658.307480035013 Salt-Residential 2 $329.15 $658.307480035014 Salt-Residential 2 $329.15 $658.307480035015 Salt-Residential 2 $329.15 $658.307480035016 Salt-Residential 1 $329.15 $329.157480035017 Salt-Residential 1 $329.15 $329.157480035018 Salt-Residential 1 $329.15 $329.157480035019 Salt-Residential 1 $329.15 $329.15 7480035020 Salt-Residential 1 $329.15 $329.157480035021 Salt-Residential 1 $329.15 $329.157480035022 Salt-Residential 1 $329.15 $329.157480035023 Salt-Residential 2 $329.15 $658.307480035024 Salt-Residential 1 $329.15 $329.157480035025 Salt-Residential 1 $329.15 $329.157480035026 Salt-Residential 1 $329.15 $329.157480035027 Salt-Residential 2 $329.15 $658.307480035028 Salt-Residential 2 $329.15 $658.307480035029 Salt-Residential 2 $329.15 $658.307480035030 Salt-Residential 1 $329.15 $329.15 19 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480035031 Salt-Residential 1 $329.15 $329.157480035032 Salt-Residential 1 $329.15 $329.157480035034 Salt-Residential 1 $329.15 $329.15 7480035035 Salt-Residential 1 $329.15 $329.15
7480035036 Salt-Residential 5 $329.15 $1,645.757480036001 Salt-Residential 1 $329.15 $329.15 7480036002 Salt-Residential 1 $329.15 $329.157480036003 Salt-Residential 2 $329.15 $658.30 7480036004 Salt-Residential 2 $329.15 $658.30
7480036005 Salt-Residential 1 $329.15 $329.157480036006 Salt-Residential 1 $329.15 $329.157480036007 Salt-Residential 1 $329.15 $329.157480036008 Salt-Residential 1 $329.15 $329.15 7480036009 Salt-Residential 2 $329.15 $658.307480036010 Salt-Residential 1 $329.15 $329.157480036011 Salt-Residential 1 $329.15 $329.157480036012 Salt-Residential 1 $329.15 $329.157480036013 Salt-Residential 2 $329.15 $658.30 7480036014 Salt-Residential 2 $329.15 $658.307480036015 Salt-Residential 1 $329.15 $329.15 7480036016 Salt-Residential 2 $329.15 $658.307480036017 Salt-Residential 3 $329.15 $987.457480036018 Salt-Residential 4 $329.15 $1,316.607480036019 Salt-Residential 1 $329.15 $329.15 7480036020 Salt-Residential 1 $329.15 $329.157480036021 Salt-Residential 1 $329.15 $329.157480036022 Salt-Residential 1 $329.15 $329.157480036023 Salt-Residential 1 $329.15 $329.157480036024 Salt-Residential 1 $329.15 $329.15 7480036025 Salt-Residential 2 $329.15 $658.307480036026 Salt-Residential 1 $329.15 $329.157480036027 Salt-Residential 1 $329.15 $329.157480036028 Salt-Residential 1 $329.15 $329.157480036029 Salt-Residential 1 $329.15 $329.157480036030 Salt-Residential 1 $329.15 $329.15 7480036031 Salt-Residential 2 $329.15 $658.307480036032 Salt-Residential 1 $329.15 $329.157480036033 Salt-Residential 1 $329.15 $329.157480036034 Salt-Residential 2 $329.15 $658.307480036035 Salt-Residential 1 $329.15 $329.157480036036 Salt-Residential 1 $329.15 $329.157480036037 Salt-Residential 2 $329.15 $658.307480036038 Salt-Residential 1 $329.15 $329.15 7480036039 Salt-Residential 1 $329.15 $329.15
7480036040 Salt-Residential 1 $329.15 $329.15
7480036041 Salt-Residential 3 $329.15 $987.457480037001 Salt-Residential 2 $329.15 $658.307480037002 Salt-Residential 1 $329.15 $329.15 20 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480037003 Salt-Residential 1 $329.15 $329.157480037004 Salt-Residential 1 $329.15 $329.15 7480037005 Salt-Residential 1 $329.15 $329.15
7480037006 Salt-Residential 1 $329.15 $329.15
7480037007 Salt-Residential 1 $329.15 $329.157480037008 Salt-Residential 2 $329.15 $658.307480037009 Salt-Residential 1 $329.15 $329.15 7480037010 Salt-Residential 1 $329.15 $329.157480037011 Salt-Residential 1 $329.15 $329.157480037012 Salt-Residential 1 $329.15 $329.157480037013 Salt-Residential 1 $329.15 $329.157480037014 Salt-Residential 2 $329.15 $658.30 7480037015 Salt-Residential 1 $329.15 $329.157480037016 Salt-Residential 1 $329.15 $329.157480037017 Salt-Residential 1 $329.15 $329.157480037018 Salt-Residential 1 $329.15 $329.157480037020 Salt-Residential 1 $329.15 $329.15 7480037022 Salt-Residential 3 $329.15 $987.457480037023 Salt-Residential 3 $329.15 $987.457480037024 Salt-Residential 3 $329.15 $987.45 7480037025 Salt-Residential 1 $329.15 $329.157480037026 Salt-Residential 1 $329.15 $329.157480037027 Salt-Residential 1 $329.15 $329.157480037028 Salt-Residential 1 $329.15 $329.15 7480037029 Salt-Residential 1 $329.15 $329.15
7480037030 Salt-Residential 1 $329.15 $329.157480037031 Salt-Residential 1 $329.15 $329.157480037032 Salt-Residential 1 $329.15 $329.157480037033 Salt-Residential 1 $329.15 $329.157480037034 Salt-Residential 1 $329.15 $329.157480037035 Salt-Residential 1 $329.15 $329.157480037036 Salt-Residential 1 $329.15 $329.15 7480037037 Salt-Residential 1 $329.15 $329.157480037038 Salt-Residential 1 $329.15 $329.157480037039 Salt-Residential 4 $329.15 $1,316.607480037040 Salt-Residential 2 $329.15 $658.307480037043 Salt-Residential 1 $329.15 $329.157480037044 Salt-Residential 1 $329.15 $329.157480037045 Salt-Residential 1 $329.15 $329.15 7480037046 Salt-Residential 1 $329.15 $329.157480037048 Salt-Residential 1 $329.15 $329.157480037049 Salt-Residential 1 $329.15 $329.157480038004 Salt-Residential 3 $329.15 $987.457480038005 Salt-Residential 8 $329.15 $2,633.207480038011 Salt-Residential 1 $329.15 $329.157480038012 Salt-Residential 1 $329.15 $329.15 7480038013 Salt-Residential 1 $329.15 $329.15
7480038014 Salt-Residential 1 $329.15 $329.15
21 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480038015 Salt-Residential 1 $329.15 $329.157480038016 Salt-Residential 1 $329.15 $329.157480038017 Salt-Residential 1 $329.15 $329.15 7480038018 Salt-Residential 1 $329.15 $329.157480038019 Salt-Residential 1 $329.15 $329.157480038020 Salt-Residential 1 $329.15 $329.157480038021 Salt-Residential 1 $329.15 $329.15 7480038022 Salt-Residential 1 $329.15 $329.157480038023 Salt-Residential 1 $329.15 $329.157480038024 Salt-Residential 1 $329.15 $329.157480038025 Salt-Residential 1 $329.15 $329.157480038026 Salt-Residential 1 $329.15 $329.15 7480038027 Salt-Residential 1 $329.15 $329.157480038028 Salt-Residential 1 $329.15 $329.157480038029 Salt-Residential 1 $329.15 $329.157480038030 Salt-Residential 1 $329.15 $329.157480038031 Salt-Residential 1 $329.15 $329.15 7480038032 Salt-Residential 1 $329.15 $329.157480038033 Salt-Residential 1 $329.15 $329.157480038034 Salt-Residential 1 $329.15 $329.157480038035 Salt-Residential 1 $329.15 $329.157480038036 Salt-Residential 1 $329.15 $329.15 7480038037 Salt-Residential 1 $329.15 $329.157480038038 Salt-Residential 1 $329.15 $329.157480038039 Salt-Residential 1 $329.15 $329.157480038040 Salt-Residential 1 $329.15 $329.157480038041 Salt-Residential 1 $329.15 $329.157480038042 Salt-Residential 1 $329.15 $329.15 7480038043 Salt-Residential 1 $329.15 $329.157480038044 Salt-Residential 1 $329.15 $329.157480038045 Salt-Residential 1 $329.15 $329.157480038046 Salt-Residential 1 $329.15 $329.157480038047 Salt-Residential 1 $329.15 $329.157480038048 Salt-Residential 1 $329.15 $329.157480038049 Salt-Residential 1 $329.15 $329.157480038050 Salt-Residential 1 $329.15 $329.157480038051 Salt-Residential 1 $329.15 $329.15 7480038052 Salt-Residential 1 $329.15 $329.157480038053 Salt-Residential 1 $329.15 $329.157480038054 Salt-Residential 1 $329.15 $329.157480038055 Salt-Residential 1 $329.15 $329.157480038056 Salt-Residential 1 $329.15 $329.157480038057 Salt-Residential 1 $329.15 $329.157480038058 Salt-Residential 1 $329.15 $329.157480038059 Salt-Residential 1 $329.15 $329.157480038060 Salt-Residential 1 $329.15 $329.157480038061 Salt-Residential 1 $329.15 $329.157480038062 Salt-Residential 1 $329.15 $329.15 22 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480038063 Salt-Residential 1 $329.15 $329.15
7480038064 Salt-Residential 1 $329.15 $329.157480038065 Salt-Residential 1 $329.15 $329.157480038066 Salt-Residential 1 $329.15 $329.15 7480038067 Salt-Residential 1 $329.15 $329.157480038068 Salt-Residential 1 $329.15 $329.157480038069 Salt-Residential 1 $329.15 $329.157480038070 Salt-Residential 1 $329.15 $329.15 7480038071 Salt-Residential 1 $329.15 $329.157480038072 Salt-Residential 1 $329.15 $329.157480038073 Salt-Residential 1 $329.15 $329.157480038074 Salt-Residential 1 $329.15 $329.157480038075 Salt-Residential 1 $329.15 $329.15 7480038078 Salt-Residential 1 $329.15 $329.157480038079 Salt-Residential 1 $329.15 $329.157480038084 Salt-Residential 1 $329.15 $329.157480038085 Salt-Residential 1 $329.15 $329.157480038086 Salt-Residential 1 $329.15 $329.15 7480038087 Salt-Residential 1 $329.15 $329.157480038088 Salt-Residential 1 $329.15 $329.157480038089 Salt-Residential 1 $329.15 $329.157480038090 Salt-Residential 1 $329.15 $329.15 7480045011 Salt-Not Available 0 $0.00 $0.007480045011 Salt-Not Available 0 $0.00 $0.007480045021 Salt-Not Available 0 $0.00 $0.007480045021 Salt-Not Available 0 $0.00 $0.007480045021 Salt-Not Available 0 $0.00 $0.00 7480045021 Salt-Not Available 0 $0.00 $0.007480045021 Salt-Not Available 0 $0.00 $0.007480045021 Salt-Not Available 0 $0.00 $0.007480045021 Salt-Not Available 0 $0.00 $0.007480045021 Salt-Not Available 0 $0.00 $0.007480045021 Salt-Not Available 0 $0.00 $0.00 7480045021 Salt-Not Available 0 $0.00 $0.007480045022 Salt-Not Available 0 $0.00 $0.007480045038 Salt-Not Available 0 $0.00 $0.007480045038 Salt-Not Available 0 $0.00 $0.007480045038 Salt-Not Available 0 $0.00 $0.007480045047 Salt-Not Available 0 $0.00 $0.007480045047 Salt-Not Available 0 $0.00 $0.00 7480045047 Salt-Not Available 0 $0.00 $0.007480045047 Salt-Not Available 0 $0.00 $0.007480045801 Salt-Not Available 0 $0.00 $0.007480047036 Salt-Not Available 0 $0.00 $0.007480047037 Salt-Not Available 0 $0.00 $0.007480047038 Salt-Not Available 0 $0.00 $0.007480047039 Salt-Not Available 0 $0.00 $0.007480047040 Salt-Not Available 0 $0.00 $0.00 23 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480047041 Salt-Not Available 0 $0.00 $0.007480047042 Salt-Not Available 0 $0.00 $0.007480047043 Salt-Not Available 0 $0.00 $0.00 7480047044 Salt-Not Available 0 $0.00 $0.007480047045 Salt-Not Available 0 $0.00 $0.007480047046 Salt-Not Available 0 $0.00 $0.007480047047 Salt-Not Available 0 $0.00 $0.007480047048 Salt-Not Available 0 $0.00 $0.007480047049 Salt-Not Available 0 $0.00 $0.00 7480047050 Salt-Not Available 0 $0.00 $0.007480047051 Salt-Not Available 0 $0.00 $0.007480047052 Salt-Not Available 0 $0.00 $0.007480047053 Salt-Not Available 0 $0.00 $0.007480047054 Salt-Not Available 0 $0.00 $0.00 7480047055 Salt-Not Available 0 $0.00 $0.007480047056 Salt-Not Available 0 $0.00 $0.007480047057 Salt-Not Available 0 $0.00 $0.007480047058 Salt-Not Available 0 $000 $0.007480047059 Salt-Not Available 0 $000 $0.007480047060 Salt-Not Available 0 $0.00 $0.007480047061 Salt-Not Available 0 $0.00 $0.007480047062 Salt-Not Available 0 $0.00 $0.00 7480047063 Salt-Not Available 0 $0.00 $0.007480047064 Salt-Not Available 0 $0.00 $0.007480047065 Salt-Not Available 0 $0.00 $0.007480047066 Salt-Not Available 0 $0.00 $0.007480047067 Salt-Not Available 0 $0.00 $0.00 7480047068 Salt-Not Available 0 $0.00 $0.007480047083 Salt-Not Available 0 $0.00 $0.007480047090 Salt-Not Available 0 $0.00 $0.007480047091 Salt-Not Available 0 $0.00 $0.007480048014 Salt-Not Available 0 $0.00 $0.007480048015 Salt-Not Available 0 $0.00 $0.007480048016 Salt-Not Available 0 $0.00 $0.007480048017 Salt-Not Available 0 $0.00 $0.007480048018 Salt-Not Available 0 $0.00 $0.00 7480048021 Salt-Not Available 0 $0.00 $0.00
7480048022 Salt-Not Available 0 $0.00 $0.007480048023 Salt-Not Available 0 $0.00 $0.007480048026 Salt-Not Available 0 $0.00 $0.007480048027 Salt-Not Available 0 $0.00 $0.00 7480048032 Salt-Not Available 0 $0.00 $0.007480048033 Salt-Not Available 0 $0.00 $0.007480048036 Salt-Not Available 0 $0.00 $0.007480048037 Salt-Not Available 0 $0.00 $0.00 7480048038 Salt-Not Available 0 $0.00 $0.007480048039 Salt-Not Available 0 $0.00 $0.007480048040 Salt-Not Available 0 $0.00 $0.00 24 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480048041 Salt-Not Available 0 $0.00 $0.007480048042 Salt-Not Available 0 $0.00 $0.007480048043 Salt-Not Available 0 $0.00 $0.007480048044 Salt-Not Available 0 $0.00 $0.00 7480048045 Salt-Not Available 0 $0.00 $0.00
7480048046 Salt-Not Available 0 $0.00 $0.007480048047 Salt-Not Available 0 $0.00 $0.007480048048 Salt-Not Available 0 $0.00 $0.00 7480048049 Salt-Not Available 0 $0.00 $0.007480048050 Salt-Not Available 0 $0.00 $0.007480048082 Salt-Not Available 0 $0.00 $0.007480048083 Salt-Not Available 0 $0.00 $0.007480048084 Salt-Not Available 0 $0.00 $0.00 7480048085 Salt-Not Available 0 $0.00 $0.007480048086 Salt-Not Available 0 $0.00 $0.007480048087 Salt-Not Available 0 $0.00 $0.007480048088 Salt-Not Available 0 $0.00 $0.007480048089 Salt-Not Available 0 $0.00 $0.00 7480048090 Salt-Not Available 0 $0.00 $0.007480048091 Salt-Not Available 0 $0.00 $0.00 7480048092 Salt-Not Available 0 $0.00 $0.007480048093 Salt-Not Available 0 $0.00 $0.007480048094 Salt-Not Available 0 $0.00 $0.007480048095 Salt-Not Available 0 $0.00 $0.00 7480048096 Salt-Not Available 0 $0.00 $0.007480048097 Salt-Not Available 0 $0.00 $0.007480048098 Salt-Not Available 0 $0.00 $0.007480048099 Salt-Not Available 0 $0.00 $0.007480048100 Salt-Not Available 0 $0.00 $0.007480048101 Salt-Not Available 0 $0.00 $0.007480048102 Salt-Not Available 0 $0.00 $0.007480048103 Salt-Not Available 0 $0.00 $0.00 7480048104 Salt-Not Available 0 $0.00 $0.007480048105 Salt-Not Available 0 $0.00 $0.007480048106 Salt-Not Available 0 $0.00 $0.007480048107 Salt-Not Available 0 $0.00 $0.007480048108 Salt-Not Available 0 $0.00 $0.00 7480048109 Salt-Not Available 0 $0.00 $0.00
7480048110 Salt-Not Available 0 $0.00 $0.00
7480048111 Salt-Not Available 0 $0.00 $0.007480048112 Salt-Not Available 0 $0.00 $0.00 7480048113 Salt-Not Available 0 $0.00 $0.007480048114 Salt-Not Available 0 $0.00 $0.00 7480048115 Salt-Not Available 0 $0.00 $0.00
7480048116 Salt-Not Available 0 $0.00 $0.00
7480048117 Salt-Not Available 0 $0.00 $0.00
7480048118 Salt-Not Available 0 $0.00 $0.007480048119 Salt-Not Available 0 $0.00 $0.00 25 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480048120 Salt-Not Available 0 $0.00 $0.00
7480048121 Salt-Not Available 0 $0.00 $0.007480048122 Salt-Not Available 0 $0.00 $0.007480048123 Salt-Not Available 0 $0.00 $0.00 7480048124 Salt-Not Available 0 $0.00 $0.00
7480048125 Salt-Not Available 0 $0.00 $0.007480048126 Salt-Not Available 0 $0.00 $0.00 7480048127 Salt-Not Available 0 $0.00 $0.00
7480048128 Salt-Not Available 0 $0.00 $0.007480049017 Salt-Not Available 0 $0.00 $0.007480049018 Salt-Not Available 0 $0.00 $0.007480049019 Salt-Not Available 0 $0.00 $0.00 7480049020 Salt-Not Available 0 $0.00 $0.00
7480049021 Salt-Not Available 0 $0.00 $0.007480049022 Salt-Not Available 0 $0.00 $0.007480049023 Salt-Not Available 0 $0.00 $0.007480049024 Salt-Not Available 0 $0.00 $0.00 7480049025 Salt-Not Available 0 $0.00 $0.00
7480049026 Salt-Not Available 0 $0.00 $0.007480049027 Salt-Not Available 0 $0.00 $0.00 7480049028 Salt-Not Available 0 $0.00 $0.007480049029 Salt-Not Available 0 $0.00 $0.007480049030 Salt-Not Available 0 $0.00 $0.007480049031 Salt-Not Available 0 $0.00 $0.00 7480049032 Salt-Not Available 0 $0.00 $0.007480049033 Salt-Not Available 0 $0.00 $0.007480049034 Salt-Not Available 0 $0.00 $0.007480049035 Salt-Not Available 0 $0.00 $0.007480049036 Salt-Not Available 0 $0.00 $0.007480049037 Salt-Not Available 0 $0.00 $0.007480049038 Salt-Not Available 0 $0.00 $0.00 7480049039 Salt-Not Available 0 $0.00 $0.00
7480049040 Salt-Not Available 0 $0.00 $0.007480049041 Salt-Not Available 0 $0.00 $0.007480049042 Salt-Not Available 0 $0.00 $0.007480049043 Salt-Not Available 0 $0.00 $0.00 7480049044 Salt-Not Available 0 $0.00 $0.007480049045 Salt-Not Available 0 $0.00 $0.007480049046 Salt-Not Available 0 $0.00 $0.00 7480049047 Salt-Not Available 0 $0.00 $0.007480049048 Salt-Not Available 0 $0.00 $0.00 7480049049 Salt-Not Available 0 $0.00 $0.007480049050 Salt-Not Available 0 $0.00 $0.007480049051 Salt-Not Available 0 $0.00 $0.00 7480049052 Salt-Not Available 0 $0.00 $0.00
7480049053 Salt-Not Available 0 $0.00 $0.007480049054 Salt-Not Available 0 $0.00 $0.007480049055 Salt-Not Available 0 $0.00 $0.00 26 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480049056 Salt-Not Available 0 $0.00 $0.007480049057 Salt-Not Available 0 $0.00 $0.00 7480049058 Salt-Not Available 0 $0.00 $0.007480049059 Salt-Not Available 0 $0.00 $0.007480049060 Salt-Not Available 0 $0.00 $0.007480049061 Salt-Not Available 0 $0.00 $0.007480049062 Salt-Not Available 0 $0.00 $0.00 7480049063 Salt-Not Available 0 $0.00 $0.007480049064 Salt-Not Available 0 $0.00 $0.007480049065 Salt-Not Available 0 $0.00 $0.007480049066 Salt-Not Available 0 $0.00 $0.007480049067 Salt-Not Available 0 $0.00 $0.00 7480049068 Salt-Not Available 0 $0.00 $0.007480049069 Salt-Not Available 0 $0.00 $0.007480049072 Salt-Not Available 0 $0.00 $0.007480049075 Salt-Not Available 0 $0.00 $0.007480049078 Salt-Not Available 0 $0.00 $0.00 7480049079 Salt-Not Available 0 $0.00 $0.007480049081 Salt-Not Available 0 $0.00 $0.007480049082 Salt-Not Available 0 $0.00 $0.00 7480049085 Salt-Not Available 0 $0.00 $0.007480049086 Salt-Not Available 0 $0.00 $0.007480049089 Salt-Not Available 0 $0.00 $0.00 7480049090 Salt-Not Available 0 $0.00 $0.007480049091 Salt-Not Available 0 $0.00 $0.00 7480049094 Salt-Not Available 0 $0.00 $0.007480049095 Salt-Not Available 0 $0.00 $0.007480049096 Salt-Not Available 0 $0.00 $0.007480049099 Salt-Not Available 0 $0.00 $0.007480049100 Salt-Not Available 0 $0.00 $0.00 7480049101 Salt-Not Available 0 $0.00 $0.00
7480049103 Salt-Not Available 0 $0.00 $0.007480049104 Salt-Not Available 0 $0.00 $0.007480049105 Salt-Not Available 0 $0.00 $0.007480049106 Salt-Not Available 0 $0.00 $0.007480049107 Salt-Not Available 0 $0.00 $0.007480049108 Salt-Not Available 0 $0.00 $0.007480049109 Salt-Not Available 0 $0.00 $0.007480049110 Salt-Not Available 0 $0.00 $0.00 7480050001 Salt-Residential 1 $329.15 $329.157480050002 Salt-Residential 1 $329.15 $329.157480050003 Salt-Residential 1 $329.15 $329.15 7480050004 Salt-Residential 1 $329.15 $329.157480050005 Salt-Residential 1 $329.15 $329.15 7480050006 Salt-Residential 1 $329.15 $329.15
7480050007 Salt-Residential 1 $329.15 $329.157480050008 Salt-Residential 1 $329.15 $329.157480050009 Salt-Residential 1 $329.15 $329.15 27 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480050010 Salt-Residential 2 $329.15 $658.307480050011 Salt-Residential 1 $329.15 $329.15 7480050012 Salt-Residential 1 $329.15 $329.157480050013 Salt-Residential 1 $329.15 $329.15 7480050014 Salt-Residential 1 $329.15 $329.157480050015 Salt-Residential 1 $329.15 $329.15 7480050016 Salt-Residential 1 $329.15 $329.157480050017 Salt-Residential 1 $329.15 $329.157480050018 Salt-Residential 1 $329.15 $329.15 7480050019 Salt-Residential 1 $329.15 $329.15
7480050020 Salt-Residential 1 $329.15 $329.157480050021 Salt-Residential 1 $329.15 $329.157480050022 Salt-Residential 1 $329.15 $329.157480050023 Salt-Residential 1 $329.15 $329.15 7480050024 Salt-Residential 1 $329.15 $329.15
7480050025 Salt-Residential 2 $329.15 $658.307480050026 Salt-Residential 2 $329.15 $658.307480050027 Salt-Residential 2 $329.15 $658.307480050028 Salt-Residential 1 $329.15 $329.157480050029 Salt-Residential 1 $329.15 $329.157480050030 Salt-Residential 1 $329.15 $329.157480050031 Salt-Residential 2 $329.15 $658.307480050032 Salt-Residential 1 $329.15 $329.157480050033 Salt-Residential 1 $329.15 $329.15 7480050034 Salt-Residential 1 $329.15 $329.157480050035 Salt-Residential 1 $329.15 $329.157480050036 Salt-Residential 1 $329.15 $329.157480050037 Salt-Residential 1 $329.15 $329.157480050038 Salt-Residential 1 $329.15 $329.15 7480050039 Salt-Residential 1 $329.15 $329.15
7480050040 Salt-Residential 1 $329.15 $329.15
7480050041 Salt-Residential 1 $329.15 $329.15
7480050042 Salt-Residential 1 $329.15 $329.157480050043 Salt-Residential 1 $329.15 $329.15 7480050044 Salt-Residential 2 $329.15 $658.307480050045 Salt-Residential 1 $329.15 $329.157480050046 Salt-Residential 1 $329.15 $329.15 7480050047 Salt-Residential 1 $329.15 $329.15
7480050048 Salt-Residential 1 $329.15 $329.15
7480050049 Salt-Residential 1 $329.15 $329.157480050050 Salt-Residential 1 $329.15 $329.157480050051 Salt-Residential 2 $329.15 $658.307480050052 Salt-Residential 1 $329.15 $329.157480050053 Salt-Residential 1 $329.15 $329.157480050054 Salt-Residential 1 $329.15 $329.15 7480050055 Salt-Residential 2 $329.15 $658.307480050056 Salt-Residential 1 $329.15 $329.157480050057 Salt-Residential 1 $329.15 $329.15 28 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
7480050058 Salt-Residential 1 $329.15 $329.157480050059 Salt-Residential 1 $329.15 $329.157480050060 Salt-Residential 1 $329.15 $329.157480050061 Salt-Residential 1 $329.15 $329.157480050062 Salt-Residential 1 $329.15 $329.15 7480050063 Salt-Residential 2 $329.15 $658.307480050064 Salt-Residential 1 $329.15 $329.157480050065 Salt-Residential 1 $329.15 $329.157480050066 Salt-Residential 1 $329.15 $329.15 7480050067 Salt-Residential 1 $329.15 $329.157480050068 Salt-Residential 1 $329.15 $329.157480050069 Salt-Residential 1 $329.15 $329.157480050070 Salt-Residential 1 $329.15 $329.157480050071 Salt-Residential 1 $329.15 $329.157480051004 Salt-Residential 25 $329.15 $8,228.757480051901 Salt-Commercial 1 $329.15 $329.15 7480051901 Salt-Residential 2 $329.15 $658.307480052003 Salt-Commercial 2 $329.15 $658.307480052007 Salt-Residential 16 $329.15 $5,266.407480052010 Salt-Residential 24 $329.15 $7,899.607480052011 Salt-Residential 1 $329.15 $329.157480052012 Salt-Residential 1 $329.15 $329.157480052013 Salt-Residential 1 $329.15 $329.15 7480052014 Salt-Residential 1 $329.15 $329.157480052015 Salt-Residential 1 $329.15 $329.157480052016 Salt-Residential 1 $329.15 $329.157480052017 Salt-Residential 1 $329.15 $329.157480052018 Salt-Residential 1 $329.15 $329.157480052019 Salt-Residential 1 $329.15 $329.157480052020 Salt-Residential 1 $329.15 $329.157480053002 Salt-Residential 1 $329.15 $329.157480053005 Salt-Residential 1 $329.15 $329.15 8940017000 Salt-Not Available 0 $0.00 $0.008940017001 Salt-Not Available 0 $0.00 $0.008940017003 Salt-Not Available 0 $0.00 $0.008940017004 Salt-Not Available 0 $0.00 $0.008940017005 Salt-Not Available 0 $0.00 $0.008940017006 Salt-Not Available 0 $0.00 $0.008940017007 Salt-Commercial 6 $329.15 $1,974.908940017007 Salt-Residential 1 $329.15 $329.158940017008 Salt-Commercial 6 $329.15 $1,974.908940017008 Salt-Residential 1 $329.15 $329.158940017010 Salt-Not Available 0 $0.00 $0.008940017011 Salt-Not Available 0 $0.00 $0.008940017014 Salt-Not Available 0 $0.00 $0.00 8940017016 Salt-Not Available 0 $0.00 $0.00
8940017019 Salt-Not Available 0 $0.00 $0.008940017022 Salt-Not Available 0 $0.00 $0.00 29 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Salt Salt Multiplier Salt Rate Salt Total
8940017023 Salt-Not Available 0 $0.00 $0.008940017025 Salt-Not Available 0 $0.00 $0.00 8940017027 Salt-Not Available 0 $0.00 $0.008940017029 Salt-Not Available 0 $0.00 $0.00 8940017031 Salt-Not Available 0 $0.00 $0.00
8940017034 Salt-Not Available 0 $0.00 $0.008940017037 Salt-Not Available 0 $0.00 $0.00 8940017043 Salt-Residential 1 $329.15 $329.158940017044 Salt-Residential 1 $329.15 $329.15 8940017046 Salt-Not Available 0 $0.00 $0.008940017056 Salt-Not Available 0 $0.00 $0.00 1 HQA Salt-Commercial 0 $329.15 $0.001 HOA Salt-Not Available 0 $0.00 $0.00 2 HOA Salt-Commercial 2 $329.15 $658.302 HOA Salt-Not Available 0 $0.00 $0.003 HOA Salt-Not Available 0 $0.00 $0.003 HOA Salt-Not Available 0 $0.00 $0.00 4 HOA Salt-Commercial 2 $329.15 $658.30
FY2026-27 $925,402.75
30 of 30
RESOLUTION NO.

A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF AVALON ADOPTING THE REPORT OF

THE ANNUAL SOLID WASTE COLLECTION

SERVICE FEES AND DIRECTING THE CITY

CLERK OF THE CITY TO FILE SAID REPORT

WITH THE LOS ANGELES COUNTY AUDITOR

AND REQUEST THE AUDITOR PLACE THE
FISCAL YEAR 2026-2027 SOLID WASTE

COLLECTION SERVICE FEES ON THE TAX ROLL
WHEREAS, the City’s solid waste collection service fees (the “Collection Fees) were adopted by the City Council; and
WHEREAS, a written report (the “Report”), a copy of which is attached hereto and by this reference incorporated herein, has been filed with the City Clerk describing eachparcel of real property subject to the Collection Fees and amount of the Collection Fees to he imposed thereon for Fiscal Year 2026-2027; and
WHEREAS, the City Council has heard and considered all objections and protests to the Report and has determined and hereby finds that protests have not been made by theowners of a majority of the separate parcels or property described in the Report; and WHEREAS. the City Council has determined to adopt the Report and collect the Collection Fees, any delinquent Collection Fees, and any penalties on the tax roll, which Collection Fees shall constitute a lien against the parcel or parcels of land described in the Report in accordance with California Health and Safety Code sections 5473 ci seq.; and WHEREAS, the County of Los Angeles is willing to place as direct assessments on property tax bills which the County collects on the City’s behalf under the General ServicesAgreement between the City and the County pursuant to California Government Code §5 1800 and 29304; and
NOW. THEREFORE. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF AVALON AS FOLLOWS:

Section 1 The City Council hereby finds and determines that the Recitals are true and correct and are incorporated herein.

Section 2. The City Council of the City hereby adopts the Report. On or beFore the 10th day of August. 2026. the City Clerk is hereby directed to file a copy of the Reportwith the Los Angeles County Auditor, together with a statement endorsed thereon over hei signature that the Report has been adopted by the City Council and shall request that theCollection Fees be collected on the tax bills for the taxable parcels in the City identified inthe Report and such Collection Fees shall be collected at the same time and in the samemanner and by the same persons as, together with and not separately from. the general City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480001001 Waste-Bar/Restaurant>100 1 $11,968.50 $11,968.50 7480001001 Waste-Gathering Space 56.5 $748.00 $42,262.007480001001 Waste-Residential 1 $946.75 $946.757480001010 Waste-Residential 1 $946.75 $946.757480001018 Waste-Residential 3 $946.75 $2,840.257480001019 Waste-Residential 1 $946.75 $946.757480001020 Waste-Residential 2 $946.75 $1,893.50 7480001028 Waste-Take Out Restaurant 1 $2,992.10 $2,992.107480001028 Waste-Shop/Office 1 $1,496.10 $1,496.107480001028 Waste-Shop/Office 13 $1,496.10 $19,449.307480002003 Waste-Bar/Restaurant<100 1 $5,984.30 $5,984.307480002003 Waste-Shop/Office 1 $1,496.10 $1,496.10 7480002003 Waste-Shop/Office 5 $1,496.10 $7,480.507480002003 Waste-Hotel Room 72 $360.80 $25,977.607480002003 Waste-Residential 4 $946.75 $3,787.007480002008 Waste-Residential 1 $946.75 $946.757480002009 Waste-Residential 1 $946.75 $946.757480002010 Waste-Residential 1 $946.75 $946.757480002011 Waste-Residential 1 $946.75 $946.75 7480002012 Waste-Residential 1 $946.75 $946.757480002013 Waste-Residential 1 $946.75 $946.757480002014 Waste-Residential 1 $946.75 $946.757480002015 Waste-Residential 1 $946.75 $946.757480002016 Waste-Residential 1 $946.75 $946.757480002017 Waste-Residential 1 $946.75 $946.757480002018 Waste-Residential 1 $946.75 $946.757480002019 Waste-Residential 1 $946.75 $946.757480002020 Waste-Residential 1 $946.75 $946.757480002021 Waste-Residential 1 $946.75 $946.75 7480002022 Waste-Residential 1 $946.75 $946.757480002023 Waste-Residential 1 $946.75 $946.757480002024 Waste-Residential 1 $946.75 $946.757480002025 Waste-Residential 1 $946.75 $946.757480002026 Waste-Residential 1 $946.75 $946.757480002027 Waste-Residential 1 $946.75 $946.757480002028 Waste-Residential 1 $946.75 $946.757480002029 Waste-Residential 1 $946.75 $946.757480002030 Waste-Residential 1 $946.75 $946.757480002031 Waste-Residential 1 $946.75 $946.757480002032 Waste-Residential 1 $946.75 $946.757480002033 Waste-Residential 1 $946.75 $946.757480002034 Waste-Residential 1 $946.75 $946.757480002035 Waste-Residential 1 $946.75 $946.75 7480002036 Waste-Residential 1 $946.75 $946.75
7480002037 Waste-Residential 1 $946.75 $946.757480002038 Waste-Residential 1 $946.75 $946.757480002039 Waste-Residential 1 $946.75 $946.757480002040 Waste-Residential 1 $946.75 $946.75 1 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480002041 Waste-Residential 1 $946.75 $946.757480002042 Waste-Residential 1 $946.75 $946.757480002043 Waste-Residential 1 $946.75 $946.75 7480002044 Waste-Residential 1 $946.75 $946.75
7480002045 Waste-Residential 1 $946.75 $946.757480002046 Waste-Residential 1 $946.75 $946.757480002047 Waste-Residential 1 $946.75 $946.75 7480002048 Waste-Residential 1 $946.75 $946.757480002049 Waste-Residential 1 $946.75 $946.757480002050 Waste-Residential 1 $946.75 $946.757480002051 Waste-Residential 1 $946.75 $946.75 7480002052 Waste-Residential 1 $946.75 $946.757480002053 Waste-Residential 1 $946.75 $946.757480002054 Waste-Residential 1 $946.75 $946.75 7480002071 Waste-Res >10 Units 62 $757.60 $46,971.20
7480002072 Waste-Residential 15 $946.75 $14,201.257480002076 Waste-Res >10 Units 81 $757.60 $61,365.607480002080 Waste-Bar/Restaurant>100 1 $11,968.50 $11,968.507480002080 Waste-Shop/Office 1 $1,496.10 $1,496.107480002080 Waste-Residential 17 $946.75 $16,094.75 7480002800 Waste-Residential 1 $946.75 $946.75
7480002900 Waste-Shop/Office 10 $1,496.10 $14,961.007480002907 Waste-Commercial 0 $0.00 $0.007480002907 Waste-Gathering Space 40 $748.00 $29,920.00 7480003009 Waste-Residential 9 $946.75 $8,520.757480004007 Waste-Hotel Room 6 $360.80 $2,164.807480004007 Waste-Take Out Restaurant 1 $2,992.10 $2,992.107480004007 Waste-Residential 4 $946.75 $3,787.007480005005 Waste-Shop/Office 1 $1,496.10 $1,496.10 7480005005 Waste-Residential 1 $946.75 $946.75
7480005006 Waste-Residential 2 $946.75 $1,893.507480005008 Waste-Residential 4 $946.75 $3,787.007480005011 Waste-Residential 3 $946.75 $2,840.257480005019 Waste-Take Out Restaurant 1 $2,992.10 $2,992.10 7480005019 Waste-Residential 2 $946.75 $1,893.507480005023 Waste-Residential 1 $946.75 $946.75 7480005031 Waste-Shop/Office 1 $1,496.10 $1,496.107480005032 Waste-Shop/Office 2 $1,496.10 $2,992.207480005032 Waste-Residential 4 $946.75 $3,787.00 7480005034 Waste-Shop/Office 1 $1,496.10 $1,496.107480005034 Waste-Bar/Restaurant<100 1 $5,984.30 $5,984.307480005038 Waste-Residential 2 $946.75 $1,893.507480007041 Waste-Residential 1 $94675 $946.757480007043 Waste-Residential 1 $946.75 $946.757480007044 Waste-Residential 1 $946.75 $946.75 7480008005 Waste-Gathering Space 8 $748.00 $5,984.00
7480008005 Waste-Residential 1 $946.75 $946.757480008022 Waste-Res >10 Units 1 $757.60 $757.60 2 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480008023 Waste-Res >10 Units 1 $757.60 $757.607480008024 Waste-Res >10 Units 1 $757.60 $757.607480008025 Waste-Res >10 Units 1 $757.60 $757.607480008026 Waste-Res >10 Units 1 $757.60 $757.60 7480008027 Waste-Res >10 Units 1 $757.60 $757.607480008028 Waste-Res >10 Units 1 $757.60 $757.60 7480008029 Waste-Res >10 Units 1 $757.60 $757.60
7480008030 Waste-Res >10 Units 1 $757.60 $757.607480008031 Waste-Res >10 Units 1 $757.60 $757.607480008032 Waste-Res >10 Units 1 $757.60 $757.60 7480008033 Waste-Res >10 Units 1 $757.60 $757.607480008034 Waste-Res >10 Units 1 $757.60 $757.607480008035 Waste-Res >10 Units 1 $757.60 $757.60 7480008036 Waste-Res >10 Units 1 $757.60 $757.60
7480008037 Waste-Res >10 Units 1 $757.60 $757.607480008038 Waste-Res >10 Units 1 $757.60 $757.60 7480008039 Waste-Res >10 Units 1 $757.60 $757.607480008040 Waste-Res >10 Units 1 $757.60 $757.607480008041 Waste-Res >10 Units 1 $757.60 $757.607480008042 Waste-Res >10 Units 1 $757.60 $757.60 7480008043 Waste-Res >10 Units 1 $757.60 $757.607480008044 Waste-Res >10 Units 1 $757.60 $757.607480008045 Waste-Res >10 Units 1 $757.60 $757.60 7480008050 Waste-Residential 2 $946.75 $1,893.507480009007 Waste-Residential 2 $946.75 $1,893.507480009010 Waste-Residential 2 $946.75 $1,893.50 7480009013 Waste-Residential 1 $946.75 $946.757480009014 Waste-Residential 3 $946.75 $2,840.25 7480009015 Waste-Residential 1 $946.75 $946.757480009016 Waste-Residential 3 $946.75 $2,840.257480009019 Waste-Residential 2 $946.75 $1,893.50 7480009028 Waste-Residential 2 $946.75 $1,893.507480009029 Waste-Residential 2 $946.75 $1,893.50 7480009032 Waste-Residential 2 $946.75 $1,893.50
7480009033 Waste-Residential 1 $946.75 $946.757480009035 Waste-Residential 2 $946.75 $1,893.507480009037 Waste-Residential 1 $946.75 $946.757480009038 Waste-Residential 1 $946.75 $946.75 7480009039 Waste-Residential 1 $946.75 $946.75
7480009800 Waste-Residential 1 $946.75 $946.757480010001 Waste-Residential 2 $946.75 $1,893.507480010002 Waste-Residential 1 $946.75 $946.75 7480010003 Waste-Residential 2 $946.75 $1,893.507480010004 Waste-Residential 1 $946.75 $946.757480010006 Waste-Residential 2 $946.75 $1,893.507480010007 Waste-Residential 2 $946.75 $1,893.50 7480010008 Waste-Residential 3 $946.75 $2,840.25
7480010015 Waste-Residential 2 $946.75 $1,893.50
3 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480010016 Waste-Residential 2 $946.75 $1,893.507480010017 Waste-Residential 1 $946.75 $946.757480010018 Waste-Residential 2 $946.75 $1,893.507480010019 Waste-Residential 3 $946.75 $2,840.257480010020 Waste-Residential 2 $946.75 $1,893.50 7480010021 Waste-Residential 1 $946.75 $946.757480010022 Waste-Residential 2 $946.75 $1,893.507480010023 Waste-Residential 1 $946.75 $946.75 7480010030 Waste-Residential 2 $946.75 $1,893.507480010036 Waste-Residential 2 $946.75 $1,893.50 7480010037 Waste-Residential 1 $946.75 $946.757480010038 Waste-Residential 2 $946.75 $1,893.50 7480010039 Waste-Residential 2 $946.75 $1,893.507480010040 Waste-Residential 2 $946.75 $1,893.507480010049 Waste-Residential 1 $946.75 $946.75 7480010050 Waste-Residential 1 $946.75 $946.757480010052 Waste-Residential 1 $946.75 $946.75 7480010053 Waste-Residential 1 $946.75 $946.757480011001 Waste-Shop/Office 1 $1,496.10 $1,496.107480011002 Waste-Shop/Office 1 $1,496.10 $1,496.107480011002 Waste-Residential 2 $946.75 $1,893.50 7480011006 Waste-Residential 1 $946.75 $946.75
7480011007 Waste-Residential 1 $946.75 $946.757480011009 Waste-Residential 1 $946.75 $946.757480011010 Waste-Residential 1 $946.75 $946.757480011011 Waste-Residential 1 $946.75 $946.757480011013 Waste-Residential 1 $946.75 $946.757480011014 Waste-Residential 2 $946.75 $1,893.50 7480011016 Waste-Residential 1 $946.75 $946.757480011018 Waste-Residential 1 $946.75 $946.757480011019 Waste-Residential 1 $946.75 $946.757480011020 Waste-Residential 1 $946.75 $946.757480011023 Waste-Shop/Office 2 $1,496.10 $2,992.207480011023 Waste-Shop/Office 1 $1,496.10 $1,496.10 7480011023 Waste-Residential 1 $946.75 $946.757480011026 Waste-Residential 2 $946.75 $1,893.507480011027 Waste-Residential 3 $946.75 $2,840.25 7480011028 Waste-Residential 1 $946.75 $946.757480011029 Waste-Residential 1 $946.75 $946.75 7480011032 Waste-Shop/Office 1 $1,496.10 $1,496.107480011032 Waste-Residential 1 $946.75 $946.757480011034 Waste-Residential 1 $946.75 $946.757480011037 Waste-Shop/Office 3 $1,496.10 $4,488.307480011037 Waste-Take Out Restaurant 1 $2,992.10 $2,992.107480011037 Waste-Shop/Office 1.5 $1,496.10 $2,244.15 7480011037 Waste-Bar/Restaurant>100 1 $11,968.50 $11,968.507480011037 Waste-Shop/Office 1.5 $1,496.10 $2,244.157480011037 Waste-Residential 1 $946.75 $946.75 4 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480011038 Waste-Residential 22 $946.75 $20,828.507480012001 Waste-Residential 1 $946.75 $946.757480012002 Waste-Residential 1 $946.75 $946.75 7480012003 Waste-Residential 1 $946.75 $946.75
7480012006 Waste-Residential 1 $946.75 $946.757480012009 Waste-Residential 1 $946.75 $946.75 7480012010 Waste-Residential 1 $946.75 $946.757480012014 Waste-Residential 2 $946.75 $1,893.507480012015 Waste-Residential 1 $946.75 $946.75 7480012018 Waste-Residential 2 $946.75 $1,893.507480012019 Waste-Residential 2 $946.75 $1,893.507480012020 Waste-Residential 1 $946.75 $946.757480012022 Waste-Residential 8 $946.75 $7,574.007480013001 Waste-Residential 2 $946.75 $1,893.50 7480013002 Waste-Residential 2 $946.75 $1,893.507480013004 Waste-Residential 1 $946.75 $946.757480013005 Waste-Residential 1 $946.75 $946.757480013006 Waste-Residential 1 $946.75 $946.757480013007 Waste-Residential 1 $946.75 $946.75 7480013008 Waste-Residential 1 $946.75 $946.757480013009 Waste-Residential 1 $946.75 $946.75 7480013010 Waste-Residential 1 $946.75 $946.757480013011 Waste-Residential 1 $946.75 $946.757480013012 Waste-Residential 1 $946.75 $946.757480013013 Waste-Residential 2 $946.75 $1,893.50 7480013014 Waste-Residential 1 $946.75 $946.757480013015 Waste-Residential 1 $946.75 $946.757480013016 Waste-Residential 1 $946.75 $946.757480013017 Waste-Residential 1 $946.75 $946.757480013019 Waste-Residential 2 $946.75 $1,893.507480013020 Waste-Residential 1 $946.75 $946.757480013023 Waste-Residential 1 $946.75 $946.75 7480013024 Waste-Residential 1 $946.75 $946.75
7480013025 Waste-Residential 1 $946.75 $946.757480013026 Waste-Residential 1 $946.75 $946.757480013027 Waste-Residential 1 $946.75 $946.757480013028 Waste-Residential 3 $946.75 $2,840.257480013029 Waste-Residential 1 $946.75 $946.75 7480013030 Waste-Residential 1 $946.75 $946.757480013031 Waste-Residential 2 $946.75 $1,893.507480013032 Waste-Residential 2 $946.75 $1,893.507480013033 Waste-Residential 1 $946.75 $946.757480013034 Waste-Hotel Room 9 $360.80 $3,247.207480013034 Waste-Residential 1 $946.75 $946.757480013039 Waste-Residential 2 $946.75 $1,893.50 7480013040 Waste-Residential 2 $946.75 $1,893.507480013041 Waste-Residential 1 $946.75 $946.75 7480014001 Waste-Residential 1 $946.75 $946.75
5 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480014002 Waste-Residential 1 $946.75 $946.757480014003 Waste-Residential 2 $946.75 $1,893.50 7480014004 Waste-Residential 3 $946.75 $2,840.257480014005 Waste-Residential 1 $946.75 $946.757480014008 Waste-Residential 1 $946.75 $946.757480014009 Waste-Residential 1 $946.75 $946.757480014010 Waste-Hotel Room 5 $360.80 $1,804.00 7480014010 Waste-Residential 1 $946.75 $946.757480014013 Waste-Residential 2 $946.75 $1,893.507480014014 Waste-Residential 1 $946.75 $946.757480014015 Waste-Residential 3 $946.75 $2,840.257480014016 Waste-Residential 1 $946.75 $946.757480014017 Waste-Residential 1 $946.75 $946.75 7480014018 Waste-Residential 3 $946.75 $2,840.257480014019 Waste-Residential 1 $946.75 $946.757480014020 Waste-Residential 2 $946.75 $1,893.507480014021 Waste-Residential 2 $946.75 $1,893.507480014022 Waste-Residential 1 $946.75 $946.757480014023 Waste-Residential 1 $946.75 $946.75 7480014024 Waste-Residential 1 $946.75 $946.75
7480014025 Waste-Residential 1 $946.75 $946.75
7480014026 Waste-Residential 1 $946.75 $946.757480014027 Waste-Residential 1 $946.75 $946.757480014028 Waste-Residential 2 $946.75 $1,893.507480014029 Waste-Residential 1 $946.75 $946.757480014030 Waste-Residential 2 $946.75 $1,893.507480014031 Waste-Residential 1 $946.75 $946.757480014032 Waste-Residential 1 $946.75 $946.75 7480014033 Waste-Residential 2 $946.75 $1,893.507480014034 Waste-Residential 1 $946.75 $946.757480014038 Waste-Residential 1 $946.75 $946.75 7480014039 Waste-Residential 1 $946.75 $946.75
7480015001 Waste-Commercial 0 $0.00 $0.007480015001 Waste-Shop/Office 1.5 $1,496.10 $2,244.157480015001 Waste-Shop/Office 1 $1,496.10 $1,496.107480015001 Waste-Take Out Restaurant 1 $2,992.10 $2,992.107480015001 Waste-Take Out Restaurant 1 $2,992.10 $2,992.107480015001 Waste-Shop/Office 1 $1,496.10 $1,496.107480015001 Waste-Shop/Office 2.5 $1,496.10 $3,740.257480015001 Waste-Bar/Restaurant<100 1 $5,984.30 $5,984.307480015001 Waste-Hotel Room 72 $360.80 $25,977.607480015002 Waste-Bar/Restaurant<100 1 $5,984.30 $5,984.307480015002 Waste-Residential 1 $946.75 $946.757480015003 Waste-Shop/Office 1.5 $1,496.10 $2,244.157480015006 Waste-Shop/Office 1 $1,496.10 $1,496.107480015007 Waste-Shop/Office 1 $1,496.10 $1,496.107480015007 Waste-Bar/Restaurant<100 1 $5,984.30 $5,984.307480015008 Waste-Shop/Office 4 $1,496.10 $5,984.40 6 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480015009 Waste-Shop/Office 1 $1,496.10 $1,496.10
7480015009 Waste-Residential 2 $946.75 $1,893.50
7480015010 Waste-Shop/Office 1 $1,496.10 $1,496.107480015010 Waste-Residential 1 $946.75 $946.75 7480015015 Waste-Bar/Restaurant<100 1 $5,984.30 $5,984.30 7480015016 Waste-Take Out Restaurant 1 $2,992.10 $2,992.107480015016 Waste-Bar/Restaurant<100 1 $5,984.30 $5,984.307480015017 Waste-Bar/Restaurant>100 1 $11,968.50 $11,968.50 7480015018 Waste-Shop/Office 1 $1,496.10 $1,496.10
7480015018 Waste-Shop/Office 1 $1,496.10 $1,496.107480015018 Waste-Shop/Office 2.5 $1,496.10 $3,740.257480015018 Waste-Shop/Office 1 $1,496.10 $1,496.107480015018 Waste-Residential 2 $946.75 $1,893.507480016001 Waste-Bar/Restaurant<100 1 $5,984.30 $5,984.30 7480016001 Waste-Bar/Restaurant>100 1 $11,968.50 $11,968.507480016002 Waste-Bar/Restaurant<100 1 $5,984.30 $5,984.307480016002 Waste-Take Out Restaurant 1 $2,992.10 $2,992.107480016002 Waste-Bar/Restaurant>100 1 $11,968.50 $11,968.507480016002 Waste-Shop/Office 5 $1,496.10 $7,480.50 7480016002 Waste-Hotel Room 14 $360.80 $5,051.207480016002 Waste-Residential 2 $946.75 $1,893.507480016003 Waste-Shop/Office 2 $1,496.10 $2,992.207480016003 Waste-Shop/Office 2 $1,496.10 $2,992.207480016003 Waste-Hotel Room 6 $360.80 $2,164.807480016003 Waste-Residential 1 $946.75 $946.757480016004 Waste-Bar/Restaurant>100 1 $11,968.50 $11,968.507480016005 Waste-Shop/Office 3 $1,496.10 $4,488.30 7480016005 Waste-Shop/Office 2 $1,496.10 $2,992.207480016005 Waste-Shop/Office 2 $1,496.10 $2,992.207480016005 Waste-Hotel Room 24 $360.80 $8,659.207480016005 Waste-Residential 1 $946.75 $946.757480016006 Waste-Shop/Office 4 $1,496.10 $5,984.40 7480016006 Waste-Bar/Restaurant<100 1 $5,984.30 $5,984.307480016006 Waste-Hotel Room 6 $360.80 $2,164.807480016007 Waste-Shop/Office 1 $1,496.10 $1,496.107480016007 Waste-Shop/Office 1 $1,496.10 $1,496.10 7480016007 Waste-Hotel Room 41 $360.80 $14,792.80
7480016007 Waste-Residential 3 $946.75 $2,840.257480016008 Waste-Bar/Restaurant<100 1 $5,984.30 $5,984.307480016008 Waste-Shop/Office 1 $1,496.10 $1,496.107480016008 Waste-Residential 2 $946.75 $1,893.507480016010 Waste-Gathering Space 43.5 $748.00 $32,538.007480016010 Waste-Take Out Restaurant 1 $2,992.10 $2,992.107480016010 Waste-Shop/Office 4 $1,496.10 $5,984.407480016010 Waste-Shop/Office 5 $1,496.10 $7,480.50 7480016011 Waste-Grocers 23.5 $4,488.25 $105,473.887480017001 Waste-Bar/Restaurant>100 1 $11,968.50 $11,968.507480017001 Waste-Take Out Restaurant 1 $2,992.10 $2,992.10 7 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480017001 Waste-Bar/Restaurant<100 1 $5,984.30 $5,984.307480017001 Waste-Shop/Office 1.5 $1,496.10 $2,244.157480017001 Waste-Shop/Office 3 $1,496.10 $4,488.307480017001 Waste-Shop/Office 1.5 $1,496.10 $2,244.15 7480017001 Waste-Shop/Office 1.5 $1,496.10 $2,244.157480017005 Waste-Bar/Restaurant<100 1 $5,984.30 $5,984.307480017007 Waste-Shop/Office 1 $1,496.10 $1,496.107480017007 Waste-Shop/Office 2 $1,496.10 $2,992.207480017007 Waste-Residential 1 $946.75 $946.75 7480017008 Waste-Shop/Office 1.5 $1,496.10 $2,244.157480017008 Waste-Residential 2 $946.75 $1,893.507480017009 Waste-Shop/Office 1 $1,496.10 $1,496.107480017009 Waste-Residential 1 $946.75 $946.757480017010 Waste-Residential 4 $946.75 $3,787.00 7480017011 Waste-Gathering Space 6.5 $748.00 $4,862.007480017012 Waste-Residential 1 $946.75 $946.757480017013 Waste-Residential 2 $946.75 $1,893.507480017014 Waste-Hotel Room 10 $360.80 $3,608.007480017014 Waste-Residential 1 $946.75 $946.757480017015 Waste-Hotel Room 6 $360.80 $2,164.807480017016 Waste-Shop/Office 1 $1,496.10 $1,496.107480017016 Waste-Residential 3 $946.75 $2,840.25 7480017017 Waste-Residential 1 $946.75 $946.757480017018 Waste-Residential 3 $946.75 $2,840.257480017019 Waste-Residential 11 $946.75 $10,414.257480017020 Waste-Residential 7 $946.75 $6,627.257480017021 Waste-Residential 4 $946.75 $3,787.007480017022 Waste-Residential 3 $946.75 $2,840.257480017023 Waste-Shop/Office 3.5 $1,496.10 $5,236.357480017023 Waste-Shop/Office 3.5 $1,496.10 $5,236.357480017023 Waste-Residential 1 $946.75 $946.757480017025 Waste-Take Out Restaurant 1 $2,992.10 $2,992.107480017025 Waste-Commercial 1 $0.00 $0.00 7480017025 Waste-Shop/Office 28 $1,496.10 $41,890.807480017025 Waste-Gathering Space 4 $748.00 $2,992.007480017025 Waste-Hotel Room 102 $360.80 $36,801.607480017026 Waste-Shop/Office 4.5 $1,496.10 $6,732.457480017026 Waste-Commercial 0 $0.00 $0.007480017027 Waste-Shop/Office 1.5 $1,496.10 $2,244.157480017027 Waste-Shop/Office 1 $1,496.10 $1,496.107480017027 Waste-Shop/Office 1 $1,496.10 $1,496.107480017028 Waste-Shop/Office 2 $1,496.10 $2,992.207480018001 Waste-Take Out Restaurant 1 $2,992.10 $2,992.107480018001 Waste-Commercial 0 $0.00 $0.007480018001 Waste-Take Out Restaurant 1 $2,992.10 $2,992.107480018001 Waste-Take Out Restaurant 1 $2,992.10 $2,992.107480018001 Waste-Take Out Restaurant 1 $2,992.10 $2,992.107480018001 Waste-Bar/Restaurant>100 1 $11,968.50 $11,968.50 8 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480018001 Waste-Take Out Restaurant 1 $2,992.10 $2,992.107480018001 Waste-Shop/Office 17 $1,496.10 $25,433.70 7480018001 Waste-Hotel Room 52 $360.80 $18,761.607480018003 Waste-Shop/Office 9 $1,496.10 $13,464.907480018004 Waste-Shop/Office 1 $1,496.10 $1,496.107480018004 Waste-Hotel Room 39 $360.80 $14,071.207480018004 Waste-Residential 1 $946.75 $946.75 7480018005 Waste-Residential 2 $946.75 $1,893.507480018006 Waste-Residential 1 $946.75 $946.75 7480018007 Waste-Residential 1 $946.75 $946.75
7480018009 Waste-Shop/Office 1 $1,496.10 $1,496.107480018009 Waste-Hotel Room 60 $360.80 $21,648.00 7480018009 Waste-Res >10 Units 32 $757.60 $24,243.207480018014 Waste-Hotel Room 22 $360.80 $7,937.607480018014 Waste-Residential 1 $946.75 $946.757480018015 Waste-Residential 10 $946.75 $9,467.50 7480018016 Waste-Residential 1 $946.75 $946.757480018018 Waste-Residential 2 $946.75 $1,893.507480018024 Waste-Hotel Room 15 $360.80 $5,412.007480018024 Waste-Residential 1 $946.75 $946.757480018025 Waste-Hotel Room 12 $360.80 $4,329.607480018025 Waste-Residential 1 $946.75 $946.75 7480018027 Waste-Residential 3 $946.75 $2,840.257480018031 Waste-Residential 1 $946.75 $946.757480018032 Waste-Residential 1 $946.75 $946.757480018033 Waste-Residential 1 $946.75 $946.757480018034 Waste-Residential 1 $946.75 $946.757480018037 Waste-Residential 8 $946.75 $7,574.007480018040 Waste-Residential 1 $946.75 $946.75 7480018041 Waste-Residential 1 $946.75 $946.757480018042 Waste-Residential 1 $946.75 $946.757480018043 Waste-Gathering Space 18 $748.00 $13,464.007480019004 Waste-Residential 6 $946.75 $5,680.507480019005 Waste-Residential 2 $946.75 $1,893.507480019006 Waste-Residential 6 $946.75 $5,680.507480019009 Waste-Residential 2 $946.75 $1,893.507480019010 Waste-Hotel Room 19 $360.80 $6,855.207480019010 Waste-Residential 1 $946.75 $946.75 7480019012 Waste-Hotel Room 12 $360.80 $4,329.607480019012 Waste-Residential 1 $946.75 $946.757480019013 Waste-Shop/Office 1 $1,496.10 $1,496.107480019013 Waste-Residential 2 $946.75 $1,893.507480019014 Waste-Residential 4 $946.75 $3,787.007480019015 Waste-Hotel Room 29 $360.80 $10,463.207480019015 Waste-Residential 3 $946.75 $2,840.257480019016 Waste-Residential 8 $946.75 $7,574.007480019017 Waste-Residential 1 $946.75 $946.757480019018 Waste-Residential 8 $946.75 $7,574.00 9 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480019021 Waste-Residential 2 $946.75 $1,893.50
7480019022 Waste-Residential 2 $946.75 $1,893.50
7480019023 Waste-Shop/Office 1 $1,496.10 $1,496.107480019023 Waste-Bar/Restaurant<100 1 $5,984.30 $5,984.307480019023 Waste-Hotel Room 40 $360.80 $14,432.007480019026 Waste-Residential 1 $946.75 $946.757480019027 Waste-Residential 1 $946.75 $946.757480019028 Waste-Residential 1 $946.75 $946.75 7480019029 Waste-Residential 1 $946.75 $946.757480019030 Waste-Residential 1 $946.75 $946.757480019031 Waste-Residential 1 $946.75 $946.757480019032 Waste-Residential 1 $946.75 $946.757480019033 Waste-Residential 1 $946.75 $946.75 7480019034 Waste-Residential 1 $946.75 $946.757480019036 Waste-Residential 1 $946.75 $946.757480019037 Waste-Residential 1 $946.75 $946.757480019038 Waste-Residential 1 $946.75 $946.757480019039 Waste-Residential 1 $946.75 $946.75 7480019800 Waste-Shop/Office 1 $1,496.10 $1,496.107480019800 Waste-Residential 1 $946.75 $946.757480020001 Waste-Residential 1 $946.75 $946.75 7480020005 Waste-Residential 2 $946.75 $1,893.507480020006 Waste-Residential 1 $946.75 $946.75 7480020010 Waste-Residential 1 $946.75 $946.757480020011 Waste-Residential 1 $946.75 $946.757480020012 Waste-Residential 3 $946.75 $2,840.25 7480020013 Waste-Residential 2 $946.75 $1,893.507480020017 Waste-Residential 6 $946.75 $5,680.507480020018 Waste-Residential 1 $946.75 $946.75 7480020019 Waste-Residential 5 $946.75 $4,733.757480020020 Waste-Hotel Room 19 $360.80 $6,855.20 7480020020 Waste-Residential 1 $946.75 $946.757480020022 Waste-Residential 2 $946.75 $1,893.507480020023 Waste-Residential 1 $946.75 $946.757480020024 Waste-Residential 8 $946.75 $7,574.007480020025 Waste-Residential 3 $946.75 $2,840.257480020026 Waste-Residential 1 $946.75 $946.75 7480020028 Waste-Hotel Room 38 $360.80 $13,710.407480020028 Waste-Take Out Restaurant 1 $2,992.10 $2,992.107480020028 Waste-Residential 4 $946.75 $3,787.007480020029 Waste-Residential 1 $946.75 $946.757480020030 Waste-Residential 2 $946.75 $1,893.507480020031 Waste-Residential 4 $946.75 $3,787.007480020032 Waste-Commercial 0 $0.00 $0.00 7480020032 Waste-Take Out Restaurant 1 $2,992.10 $2,992.10 7480020032 Waste-Shop/Office 8 $1,496.10 $11,968.807480020034 Waste-Residential 1 $946.75 $946.757480020035 Waste-Residential 1 $946.75 $946.75 10 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480020036 Waste-Residential 1 $946.75 $946.75
7480020037 Waste-Residential 1 $946.75 $946.757480020038 Waste-Residential 3 $946.75 $2,840.257480021002 Waste-Gathering Space 51 $748.00 $38,148.007480021002 Waste-Residential 1 $946.75 $946.757480021007 Waste-Shop/Office 1 $1,496.10 $1,496.10 7480021007 Waste-Take Out Restaurant 1 $2,992.10 $2,992.107480021007 Waste-Bar/Restaurant>100 1 $11,968.50 $11,968.507480021007 Waste-Bar/Restaurant>100 1 $11,968.50 $11,968.50 7480022002 Waste-Residential 1 $946.75 $946.757480022005 Waste-Residential 3 $946.75 $2,840.257480022010 Waste-Residential 1 $946.75 $946.757480022015 Waste-Residential 2 $946.75 $1,893.507480022016 Waste-Residential 2 $946.75 $1,893.507480022017 Waste-Residential 2 $946.75 $1,893.507480022018 Waste-Residential 4 $946.75 $3,787.00 7480022019 Waste-Residential 2 $946.75 $1,893.507480022020 Waste-Residential 2 $946.75 $1,893.507480022024 Waste-Residential 3 $946.75 $2,840.257480022025 Waste-Residential 2 $946.75 $1,893.507480022029 Waste-Hotel Room 18 $360.80 $6,494.407480022029 Waste-Residential 2 $946.75 $1,893.50 7480022030 Waste-Residential 1 $946.75 $946.757480022043 Waste-Residential 5 $946.75 $4,733.757480022044 Waste-Residential 2 $946.75 $1,893.507480022045 Waste-Residential 2 $946.75 $1,893.507480022046 Waste-Residential 3 $946.75 $2,840.257480022053 Waste-Residential 2 $946.75 $1,893.507480022054 Waste-Residential 1 $946.75 $946.75 7480022055 Waste-Residential 2 $946.75 $1,893.507480022056 Waste-Residential 2 $946.75 $1,893.507480022059 Waste-Residential 1 $946.75 $946.757480022062 Waste-Residential 1 $946.75 $946.757480022063 Waste-Residential 1 $946.75 $946.757480022065 Waste-Residential 1 $946.75 $946.757480022066 Waste-Residential 1 $946.75 $946.757480022069 Waste-Residential 1 $946.75 $946.757480022800 Waste-Residential 1 $946.75 $946.75 7480023001 Waste-Residential 1 $946.75 $946.75
7480023002 Waste-Residential 5 $946.75 $4,733.757480023005 Waste-Residential 1 $946.75 $946.757480023006 Waste-Residential 1 $946.75 $946.757480023007 Waste-Residential 1 $946.75 $946.75 7480023008 Waste-Residential 1 $946.75 $946.757480023009 Waste-Residential 1 $946.75 $946.757480023010 Waste-Residential 1 $946.75 $946.757480023011 Waste-Residential 1 $946.75 $946.757480023016 Waste-Residential 2 $946.75 $1,893.50 11 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480023017 Waste-Residential 1 $946.75 $946.757480023019 Waste-Residential 1 $946.75 $946.75 7480023021 Waste-Residential 3 $946.75 $2,840.257480023022 Waste-Residential 1 $946.75 $946.75 7480023023 Waste-Residential 3 $946.75 $2,840.257480023024 Waste-Residential 1 $946.75 $946.75 7480023025 Waste-Residential 2 $946.75 $1,893.507480023027 Waste-Residential 3 $946.75 $2,840.257480023028 Waste-Residential 4 $946.75 $3,787.00 7480024001 Waste-Residential 2 $946.75 $1,893.507480024002 Waste-Residential 1 $946.75 $946.757480024006 Waste-Residential 1 $946.75 $946.757480024007 Waste-Residential 2 $946.75 $1,893.507480024011 Waste-Residential 3 $946.75 $2,840.25 7480024017 Waste-Residential 1 $946.75 $946.757480024018 Waste-Residential 2 $946.75 $1,893.507480024019 Waste-Residential 1 $946.75 $946.757480024021 Waste-Residential 1 $946.75 $946.757480024025 Waste-Residential 4 $946.75 $3,787.00 7480024026 Waste-Residential 1 $946.75 $946.757480024031 Waste-Residential 1 $946.75 $946.75 7480024034 Waste-Residential 2 $946.75 $1,893.50
7480025003 Waste-Residential 1 $946.75 $946.757480025007 Waste-Residential 1 $946.75 $946.757480025008 Waste-Residential 1 $946.75 $946.757480025009 Waste-Residential 1 $946.75 $946.75 7480025010 Waste-Residential 1 $946.75 $946.757480025011 Waste-Residential 1 $946.75 $946.757480025012 Waste-Residential 2 $946.75 $1,893.507480025013 Waste-Residential 2 $946.75 $1,893.507480025014 Waste-Residential 1 $946.75 $946.757480025015 Waste-Residential 1 $946.75 $946.75 7480025020 Waste-Residential 2 $946.75 $1,893.507480025022 Waste-Residential 1 $946.75 $946.75 7480025023 Waste-Residential 2 $946.75 $1,893.50
7480025024 Waste-Residential 2 $946.75 $1,893.50
7480026001 Waste-Residential 3 $946.75 $2,840.257480026002 Waste-Hotel Room 12 $360.80 $4,329.60 7480026002 Waste-Residential 8 $946.75 $7,574.007480026003 Waste-Residential 3 $946.75 $2,840.257480026004 Waste-Residential 2 $946.75 $1,893.507480026010 Waste-Residential 3 $946.75 $2,840.257480026011 Waste-Residential 2 $946.75 $1,893.507480026012 Waste-Residential 1 $946.75 $946.757480026013 Waste-Residential 2 $946.75 $1,893.50 7480026014 Waste-Residential 1 $946.75 $946.757480026015 Waste-Residential 3 $946.75 $2,840.257480026016 Waste-Residential 1 $946.75 $946.75 12 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480026017 Waste-Residential 2 $946.75 $1,893.507480026018 Waste-Residential 5 $946.75 $4,733.757480026020 Waste-Residential 2 $946.75 $1,893.507480026022 Waste-Residential 2 $946.75 $1,893.50 7480026026 Waste-Residential 3 $946.75 $2,840.257480026029 Waste-Residential 1 $946.75 $946.75 7480026030 Waste-Residential 1 $946.75 $946.757480026032 Waste-Residential 3 $946.75 $2,840.25 7480026033 Waste-Residential 3 $946.75 $2,840.257480026034 Waste-Residential 1 $946.75 $946.757480026035 Waste-Residential 1 $946.75 $946.757480026036 Waste-Residential 1 $946.75 $946.75 7480026037 Waste-Residential 1 $946.75 $946.757480026038 Waste-Residential 1 $946.75 $946.75 7480026039 Waste-Residential 1 $946.75 $946.757480026040 Waste-Residential 1 $946.75 $946.757480026041 Waste-Residential 1 $946.75 $946.757480026042 Waste-Residential 1 $946.75 $946.75 7480026043 Waste-Residential 1 $946.75 $946.757480026044 Waste-Residential 1 $946.75 $946.757480026045 Waste-Residential 1 $946.75 $946.757480026046 Waste-Residential 1 $946.75 $946.75 7480026047 Waste-Residential 1 $946.75 $946.757480026048 Waste-Residential 1 $946.75 $946.757480026049 Waste-Residential 1 $946.75 $946.75 7480026050 Waste-Residential 1 $946.75 $946.75
7480026051 Waste-Residential 1 $946.75 $946.75
7480026052 Waste-Residential 1 $946.75 $946.757480026053 Waste-Residential 1 $946.75 $946.75 7480026054 Waste-Residential 1 $946.75 $946.757480026055 Waste-Residential 1 $946.75 $946.757480026057 Waste-Res >10 Units 1 $757.60 $757.607480027001 Waste-Residential 1 $946.75 $946.757480027002 Waste-Residential 2 $946.75 $1,893.50 7480027003 Waste-Residential 2 $946.75 $1,893.507480027004 Waste-Residential 1 $946.75 $946.75 7480027005 Waste-Residential 1 $946.75 $946.757480027006 Waste-Residential 4 $946.75 $3,787.00 7480027007 Waste-Residential 1 $946.75 $946.757480027008 Waste-Residential 4 $946.75 $3,787.007480027009 Waste-Residential 2 $946.75 $1,893.507480027011 Waste-Residential 2 $946.75 $1,893.50 7480027012 Waste-Residential 2 $946.75 $1,893.507480027013 Waste-Residential 2 $946.75 $1,893.50 7480027014 Waste-Residential 2 $946.75 $1,893.50
7480027016 Waste-Residential 3 $946.75 $2,840.257480027017 Waste-Residential 2 $946.75 $1,893.50 7480027018 Waste-Residential 1 $946.75 $946.75
13 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480027019 Waste-Residential 3 $946.75 $2,840.257480027020 Waste-Residential 2 $946.75 $1,893.50 7480027021 Waste-Residential 5 $946.75 $4,733.757480027022 Waste-Residential 2 $946.75 $1,893.507480027023 Waste-Residential 2 $946.75 $1,893.507480027024 Waste-Residential 3 $946.75 $2,840.257480027025 Waste-Residential 2 $946.75 $1,893.507480027026 Waste-Residential 2 $946.75 $1,893.50 7480027028 Waste-Residential 1 $946.75 $946.757480027030 Waste-Residential 5 $946.75 $4,733.757480027031 Waste-Residential 3 $946.75 $2,840.257480027032 Waste-Residential 2 $946.75 $1,893.50 7480027033 Waste-Residential 2 $946.75 $1,893.507480027034 Waste-Residential 1 $946.75 $946.757480027035 Waste-Residential 1 $946.75 $946.757480027036 Waste-Residential 1 $946.75 $946.75 7480028002 Waste-Residential 3 $946.75 $2,840.257480028003 Waste-Residential 1 $946.75 $946.757480028013 Waste-Residential 3 $946.75 $2,840.257480028015 Waste-Residential 2 $946.75 $1,893.507480028017 Waste-Residential 2 $946.75 $1,893.507480028018 Waste-Residential 1 $946.75 $946.757480028020 Waste-Residential 1 $946.75 $946.757480028022 Waste-Residential 1 $946.75 $946.75 7480028023 Waste-Residential 1 $946.75 $946.757480028024 Waste-Residential 3 $946.75 $2,840.25 7480028026 Waste-Residential 1 $946.75 $946.757480028027 Waste-Residential 1 $946.75 $946.757480028028 Waste-Residential 1 $946.75 $946.75 7480028029 Waste-Residential 1 $946.75 $946.757480028032 Waste-Residential 1 $946.75 $946.757480028033 Waste-Residential 1 $946.75 $946.75 7480028034 Waste-Residential 1 $946.75 $946.757480028037 Waste-Residential 1 $946.75 $946.75 7480028040 Waste-Residential 2 $946.75 $1,893.507480028041 Waste-Residential 2 $946.75 $1,893.507480028042 Waste-Residential 2 $946.75 $1,893.50 7480028043 Waste-Residential 3 $946.75 $2,840.257480028044 Waste-Residential 4 $946.75 $3,787.00 7480028046 Waste-Residential 1 $946.75 $946.757480028047 Waste-Residential 1 $946.75 $946.757480028048 Waste-Residential 1 $946.75 $946.757480028053 Waste-Residential 2 $946.75 $1,893.507480028061 Waste-Residential 1 $946.75 $946.757480028062 Waste-Residential 1 $946.75 $946.75 7480028063 Waste-Residential 1 $946.75 $946.75
7480028064 Waste-Residential 1 $946.75 $946.757480028065 Waste-Residential 1 $946.75 $946.75 14 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480028066 Waste-Residential 1 $946.75 $946.75
7480028068 Waste-Residential 1 $946.75 $946.75
7480028069 Waste-Residential 1 $946.75 $946.757480028070 Waste-Residential 2 $946.75 $1,893.50 7480029003 Waste-Residential 1 $946.75 $946.757480029009 Waste-Residential 2 $946.75 $1,893.507480029012 Waste-Residential 1 $946.75 $946.757480029013 Waste-Residential 1 $946.75 $946.75 7480029014 Waste-Residential 1 $946.75 $946.75
7480029015 Waste-Residential 1 $946.75 $946.757480029016 Waste-Residential 5 $946.75 $4,733.75 7480030005 Waste-Residential 2 $946.75 $1,893.50
7480030006 Waste-Residential 2 $946.75 $1,893.50
7480030007 Waste-Residential 3 $946.75 $2,840.257480030010 Waste-Residential 2 $946.75 $1,893.507480030014 Waste-Residential 4 $946.75 $3,787.00 7480030021 Waste-Residential 2 $946.75 $1,893.507480030022 Waste-Residential 2 $946.75 $1,893.50 7480030023 Waste-Residential 1 $946.75 $946.757480030024 Waste-Residential 1 $946.75 $946.757480030025 Waste-Residential 3 $946.75 $2,840.25 7480030027 Waste-Hotel Room 44 $360.80 $15,875.207480030028 Waste-Residential 2 $946.75 $1,893.507480030037 Waste-Residential 1 $946.75 $946.75 7480030038 Waste-Residential 4 $946.75 $3,787.00
7480030040 Waste-Residential 1 $946.75 $946.75
7480030041 Waste-Residential 1 $946.75 $946.757480030042 Waste-Residential 1 $946.75 $946.757480030043 Waste-Residential 1 $946.75 $946.75 7480030044 Waste-Residential 1 $946.75 $946.757480030045 Waste-Residential 1 $946.75 $946.75 7480030046 Waste-Residential 1 $946.75 $946.757480030047 Waste-Residential 1 $946.75 $946.757480030048 Waste-Residential 1 $946.75 $946.757480030049 Waste-Residential 1 $946.75 $946.75 7480030050 Waste-Residential 1 $946.75 $946.75
7480030051 Waste-Residential 1 $946.75 $946.757480030052 Waste-Residential 1 $946.75 $946.75 7480030056 Waste-Residential 1 $946.75 $946.757480030057 Waste-Residential 1 $946.75 $946.75 7480030058 Waste-Residential 1 $946.75 $946.757480030059 Waste-Residential 1 $946.75 $946.757480030060 Waste-Residential 1 $946.75 $946.75 7480030061 Waste-Residential 1 $946.75 $946.757480030062 Waste-Residential 1 $946.75 $946.757480030063 Waste-Residential 1 $946.75 $946.757480030064 Waste-Residential 1 $946.75 $946.75 7480031001 Waste-Residential 1 $946.75 $946.75
15 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480031002 Waste-Residential 1 $946.75 $946.75
7480031012 Waste-Residential 1 $946.75 $946.75
7480031013 Waste-Shop/Office 1 $1,496.10 $1,496.107480031013 Waste-Residential 3 $946.75 $2,840.257480031014 Waste-Shop/Office 1 $1,496.10 $1,496.107480031014 Waste-Residential 2 $946.75 $1,893.507480031017 Waste-Residential 2 $946.75 $1,893.50 7480031020 Waste-Residential 3 $946.75 $2,840.25
7480031022 Waste-Residential 6 $946.75 $5,680.507480031027 Waste-Residential 3 $946.75 $2,840.257480031028 Waste-Residential 2 $946.75 $1,893.507480031030 Waste-Residential 4 $946.75 $3,787.00 7480031031 Waste-Residential 2 $946.75 $1,893.507480031032 Waste-Residential 1 $946.75 $946.757480031033 Waste-Residential 3 $946.75 $2,840.257480031034 Waste-Residential 1 $946.75 $946.75 7480031035 Waste-Residential 3 $946.75 $2,840.257480031036 Waste-Residential 2 $946.75 $1,893.507480031037 Waste-Residential 3 $946.75 $2,840.257480031039 Waste-Residential 3 $94675 $2,840.257480031040 Waste-Residential 1 $946.75 $946.757480031041 Waste-Residential 1 $946.75 $946.75 7480031044 Waste-Residential 2 $946.75 $1,893.507480031045 Waste-Residential 5 $946.75 $4,733.757480031046 Waste-Residential 3 $946.75 $2,840.25 7480031049 Waste-Residential 1 $946.75 $946.757480031050 Waste-Hotel Room 19 $360.80 $6,855.20 7480031050 Waste-Residential 2 $946.75 $1,893.507480031053 Waste-Residential 1 $946.75 $946.757480031054 Waste-Residential 1 $946.75 $946.757480031055 Waste-Residential 1 $946.75 $946.757480031900 Waste-Residential 14 $946.75 $13,254.50 7480032001 Waste-Residential 3 $946.75 $2,840.25
7480032002 Waste-Residential 4 $946.75 $3,787.007480032004 Waste-Residential 1 $946.75 $946.757480032008 Waste-Residential 3 $946.75 $2,840.257480032009 Waste-Residential 2 $946.75 $1,893.507480032011 Waste-Residential 2 $946.75 $1,893.507480032012 Waste-Residential 2 $946.75 $1,893.50 7480032013 Waste-Residential 3 $946.75 $2,840.257480032014 Waste-Residential 2 $946.75 $1,893.507480032016 Waste-Residential 12 $946.75 $11,361.007480032018 Waste-Residential 1 $946.75 $946.75 7480032021 Waste-Residential 5 $946.75 $4,733.75
7480032024 Waste-Residential 3 $946.75 $2,840.25
7480032025 Waste-Residential 8 $946.75 $7,574.007480032029 Waste-Residential 4 $946.75 $3,787.007480032030 Waste-Residential 5 $946.75 $4,733.75 16 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480032032 Waste-Residential 3 $946.75 $2,840.25
7480032033 Waste-Residential 1 $946.75 $946.75
7480032035 Waste-Residential 3 $946.75 $2,840.257480032036 Waste-Residential 2 $946.75 $1,893.507480032037 Waste-Residential 1 $946.75 $946.757480032038 Waste-Residential 1 $946.75 $946.757480032039 Waste-Residential 1 $946.75 $946.757480032040 Waste-Residential 2 $946.75 $1,893.50 7480032042 Waste-Residential 1 $946.75 $946.757480032043 Waste-Residential 1 $946.75 $946.757480032044 Waste-Residential 1 $946.75 $946.757480032045 Waste-Residential 1 $946.75 $946.757480032046 Waste-Residential 1 $946.75 $946.75 7480032047 Waste-Residential 1 $946.75 $946.757480033001 Waste-Residential 2 $946.75 $1,893.507480033002 Waste-Residential 1 $946.75 $946.757480033003 Waste-Residential 1 $946.75 $946.757480033004 Waste-Residential 1 $946.75 $946.75 7480033005 Waste-Residential 2 $946.75 $1,893.507480033006 Waste-Residential 2 $946.75 $1,893.507480033007 Waste-Residential 1 $946.75 $946.75 7480033008 Waste-Residential 2 $946.75 $1,893.507480033009 Waste-Residential 1 $946.75 $946.75 7480033010 Waste-Residential 1 $946.75 $946.757480033011 Waste-Residential 2 $946.75 $1,893.507480033012 Waste-Residential 1 $946.75 $946.75 7480033013 Waste-Residential 1 $946.75 $946.757480033014 Waste-Residential 1 $946.75 $946.757480033015 Waste-Residential 3 $946.75 $2,840.25 7480033016 Waste-Residential 2 $946.75 $1,893.507480033017 Waste-Residential 2 $946.75 $1,893.50 7480033018 Waste-Residential 1 $946.75 $946.757480033019 Waste-Residential 1 $946.75 $946.757480033020 Waste-Residential 1 $946.75 $946.75 7480033021 Waste-Residential 1 $946.75 $946.757480033022 Waste-Residential 2 $946.75 $1,893.50 7480033023 Waste-Residential 1 $946.75 $946.757480033024 Waste-Residential 1 $946.75 $946.757480033025 Waste-Residential 1 $946.75 $946.757480033026 Waste-Residential 1 $946.75 $946.757480033027 Waste-Residential 2 $946.75 $1,893.507480033028 Waste-Residential 1 $946.75 $946.757480033029 Waste-Residential 2 $946.75 $1,893.507480033030 Waste-Residential 1 $946.75 $946.75 7480033031 Waste-Residential 1 $946.75 $946.75
7480033032 Waste-Residential 1 $946.75 $946.757480033033 Waste-Residential 2 $946.75 $1,893.50 7480033038 Waste-Residential 2 $946.75 $1,893.50
17 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480033039 Waste-Residential 1 $946.75 $946.757480033040 Waste-Residential 1 $946.75 $946.757480033042 Waste-Residential 1 $946.75 $946.757480033043 Waste-Residential 3 $946.75 $2,840.25 7480033044 Waste-Residential 2 $946.75 $1,893.507480033045 Waste-Residential 1 $946.75 $946.757480033046 Waste-Residential 3 $946.75 $2,840.257480033047 Waste-Residential 2 $946.75 $1,893.507480033048 Waste-Residential 1 $946.75 $946.75 7480033049 Waste-Residential 1 $946.75 $946.757480033050 Waste-Residential 1 $946.75 $946.757480033051 Waste-Residential 1 $946.75 $946.757480033053 Waste-Residential 1 $946.75 $946.757480033054 Waste-Residential 1 $946.75 $946.75 7480033055 Waste-Residential 1 $946.75 $946.757480034001 Waste-Residential 1 $946.75 $946.757480034002 Waste-Residential 1 $946.75 $946.757480034003 Waste-Residential 1 $946.75 $946.757480034004 Waste-Residential 1 $946.75 $946.757480034005 Waste-Residential 1 $946.75 $946.757480034006 Waste-Residential 2 $946.75 $1,893.507480034007 Waste-Residential 1 $946.75 $946.757480034008 Waste-Residential 1 $946.75 $946.75 7480034009 Waste-Residential 1 $946.75 $946.757480034010 Waste-Residential 1 $946.75 $946.757480034011 Waste-Residential 1 $946.75 $946.757480034012 Waste-Residential 1 $946.75 $946.757480034013 Waste-Residential 1 $946.75 $946.757480034014 Waste-Residential 1 $946.75 $946.757480034015 Waste-Residential 1 $946.75 $946.757480034016 Waste-Residential 1 $946.75 $946.757480034017 Waste-Residential 1 $946.75 $946.75 7480034018 Waste-Residential 1 $946.75 $946.757480034019 Waste-Residential 1 $946.75 $946.757480034020 Waste-Residential 1 $946.75 $946.757480034021 Waste-Residential 3 $946.75 $2,840.257480034022 Waste-Residential 1 $946.75 $946.757480034023 Waste-Residential 1 $946.75 $946.757480034024 Waste-Residential 1 $946.75 $946.757480034025 Waste-Residential 1 $946.75 $946.757480034026 Waste-Residential 1 $946.75 $946.757480034027 Waste-Residential 4 $946.75 $3,787.007480034028 Waste-Residential 2 $946.75 $1,893.507480034029 Waste-Residential 1 $946.75 $946.757480034030 Waste-Residential 1 $946.75 $946.757480034035 Waste-Residential 1 $946.75 $946.757480034036 Waste-Residential 2 $946.75 $1,893.507480034037 Waste-Residential 2 $946.75 $1,893.50 18 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480034038 Waste-Residential 2 $946.75 $1,893.507480034039 Waste-Residential 1 $94675 $946.757480034040 Waste-Residential 2 $946.75 $1,893.507480034041 Waste-Residential 1 $946.75 $946.757480034042 Waste-Residential 2 $946.75 $1,893.507480034043 Waste-Residential 1 $946.75 $946.757480034044 Waste-Residential 1 $946.75 $946.75 7480034045 Waste-Residential 1 $946.75 $946.757480034046 Waste-Residential 1 $946.75 $946.75 7480034047 Waste-Residential 1 $946.75 $946.757480034048 Waste-Residential 1 $946.75 $946.757480034049 Waste-Residential 1 $946.75 $946.757480034050 Waste-Residential 1 $946.75 $946.75 7480034051 Waste-Residential 1 $946.75 $946.75
7480034052 Waste-Residential 2 $946.75 $1,893.507480034054 Waste-Residential 4 $946.75 $3,787.007480034055 Waste-Residential 2 $946.75 $1,893.50 7480034056 Waste-Residential 2 $946.75 $1,893.507480035001 Waste-Residential 3 $946.75 $2,840.25 7480035002 Waste-Residential 1 $946.75 $946.757480035003 Waste-Residential 2 $946.75 $1,893.507480035004 Waste-Residential 2 $946.75 $1,893.507480035005 Waste-Residential 2 $946.75 $1,893.507480035006 Waste-Residential 2 $946.75 $1,893.50 7480035007 Waste-Residential 1 $946.75 $946.757480035008 Waste-Residential 1 $946.75 $946.757480035010 Waste-Residential 1 $946.75 $946.757480035011 Waste-Gathering Space 4 $748.00 $2,992.007480035011 Waste-Residential 1 $946.75 $946.75 7480035012 Waste-Residential 2 $946.75 $1,893.507480035013 Waste-Residential 2 $946.75 $1,893.507480035014 Waste-Residential 2 $946.75 $1,893.507480035015 Waste-Residential 2 $946.75 $1,893.507480035016 Waste-Residential 1 $946.75 $946.75 7480035017 Waste-Residential 1 $946.75 $946.757480035018 Waste-Residential 1 $946.75 $946.757480035019 Waste-Residential 1 $946.75 $946.757480035020 Waste-Residential 1 $946.75 $946.757480035021 Waste-Residential 1 $946.75 $946.757480035022 Waste-Residential 1 $946.75 $946.75 7480035023 Waste-Residential 2 $946.75 $1,893.507480035024 Waste-Residential 1 $946.75 $946.757480035025 Waste-Residential 1 $946.75 $946.757480035026 Waste-Residential 1 $946.75 $946.757480035027 Waste-Residential 2 $946.75 $1,893.50 7480035028 Waste-Residential 2 $946.75 $1,893.507480035029 Waste-Residential 2 $946.75 $1,893.507480035030 Waste-Residential 1 $946.75 $946.75 19 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480035031 Waste-Residential 1 $946.75 $946.757480035032 Waste-Residential 1 $946.75 $946.75 7480035034 Waste-Residential 1 $946.75 $946.75
7480035035 Waste-Residential 1 $946.75 $946.75
7480035036 Waste-Residential 5 $946.75 $4,733.757480036001 Waste-Residential 1 $946.75 $946.75 7480036002 Waste-Residential 1 $946.75 $946.757480036003 Waste-Residential 2 $946.75 $1,893.507480036004 Waste-Residential 2 $946.75 $1,893.50 7480036005 Waste-Residential 1 $946.75 $946.757480036006 Waste-Residential 1 $946.75 $946.757480036007 Waste-Residential 1 $946.75 $946.757480036008 Waste-Residential 1 $946.75 $946.75 7480036009 Waste-Residential 2 $946.75 $1,893.50
7480036010 Waste-Residential 1 $946.75 $946.757480036011 Waste-Residential 1 $946.75 $946.757480036012 Waste-Residential 1 $946.75 $946.757480036013 Waste-Residential 2 $946.75 $1,893.507480036014 Waste-Residential 2 $946.75 $1,893.50 7480036015 Waste-Residential 1 $946.75 $946.75
7480036016 Waste-Residential 2 $946.75 $1,893.507480036017 Waste-Residential 3 $946.75 $2,840.25 7480036018 Waste-Residential 4 $946.75 $3,787.007480036019 Waste-Residential 1 $946.75 $946.75 7480036020 Waste-Residential 1 $946.75 $946.757480036021 Waste-Residential 1 $946.75 $946.757480036022 Waste-Residential 1 $946.75 $946.75 7480036023 Waste-Residential 1 $946.75 $946.757480036024 Waste-Residential 1 $946.75 $946.75 7480036025 Waste-Residential 2 $946.75 $1,893.507480036026 Waste-Residential 1 $946.75 $946.757480036027 Waste-Residential 1 $946.75 $946.757480036028 Waste-Residential 1 $946.75 $946.75 7480036029 Waste-Residential 1 $946.75 $946.757480036030 Waste-Residential 1 $946.75 $946.757480036031 Waste-Residential 2 $946.75 $1,893.507480036032 Waste-Residential 1 $946.75 $946.75 7480036033 Waste-Residential 1 $946.75 $946.75
7480036034 Waste-Residential 2 $946.75 $1,893.507480036035 Waste-Residential 1 $946.75 $946.757480036036 Waste-Residential 1 $946.75 $946.757480036037 Waste-Residential 2 $946.75 $1,893.507480036038 Waste-Residential 1 $946.75 $946.757480036039 Waste-Residential 1 $946.75 $946.757480036040 Waste-Residential 1 $946.75 $946.75 7480036041 Waste-Residential 3 $946.75 $2,840.257480037001 Waste-Residential 2 $946.75 $1,893.50 7480037002 Waste-Residential 1 $946.75 $946.75
20 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480037003 Waste-Residential 1 $946.75 $946.757480037004 Waste-Residential 1 $946.75 $946.757480037005 Waste-Residential 1 $946.75 $946.75 7480037006 Waste-Residential 1 $946.75 $946.757480037007 Waste-Residential 1 $946.75 $946.757480037008 Waste-Residential 2 $946.75 $1,893.507480037009 Waste-Residential 1 $946.75 $946.75 7480037010 Waste-Residential 1 $946.75 $946.757480037011 Waste-Residential 1 $946.75 $946.757480037012 Waste-Residential 1 $946.75 $946.757480037013 Waste-Residential 1 $946.75 $946.75 7480037014 Waste-Residential 2 $946.75 $1,893.507480037015 Waste-Residential 1 $946.75 $946.757480037016 Waste-Residential 1 $946.75 $946.757480037017 Waste-Residential 1 $946.75 $946.757480037018 Waste-Residential 1 $946.75 $946.75 7480037020 Waste-Residential 1 $946.75 $946.757480037022 Waste-Residential 3 $946.75 $2,840.257480037023 Waste-Residential 3 $946.75 $2,840.25 7480037024 Waste-Residential 3 $946.75 $2,840.257480037025 Waste-Residential 1 $946.75 $946.757480037026 Waste-Residential 1 $946.75 $946.757480037027 Waste-Residential 1 $946.75 $946.757480037028 Waste-Residential 1 $946.75 $946.757480037029 Waste-Residential 1 $946.75 $946.757480037030 Waste-Residential 1 $946.75 $946.757480037031 Waste-Residential 1 $946.75 $946.75 7480037032 Waste-Residential 1 $946.75 $946.757480037033 Waste-Residential 1 $946.75 $946.757480037034 Waste-Residential 1 $946.75 $946.757480037035 Waste-Residential 1 $946.75 $946.757480037036 Waste-Residential 1 $946.75 $946.757480037037 Waste-Residential 1 $946.75 $946.75 7480037038 Waste-Residential 1 $946.75 $946.757480037039 Waste-Residential 4 $946.75 $3,787.007480037040 Waste-Residential 2 $946.75 $1,893.507480037043 Waste-Residential 1 $946.75 $946.757480037044 Waste-Residential 1 $946.75 $946.757480037045 Waste-Residential 1 $946.75 $946.757480037046 Waste-Residential 1 $946.75 $946.757480037048 Waste-Residential 1 $946.75 $946.757480037049 Waste-Residential 1 $946.75 $946.757480038004 Waste-Residential 3 $946.75 $2,840.257480038005 Waste-Residential 8 $946.75 $7,574.00 7480038011 Waste-Res >10 Units 1 $757.60 $757.60
7480038012 Waste-Res >10 Units 1 $757.60 $757.607480038013 Waste-Res >10 Units 1 $757.60 $757.607480038014 Waste-Res >10 Units 1 $757.60 $757.60 21 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480038015 Waste-Res >10 Units 1 $757.60 $757.60
7480038016 Waste-Res >10 Units 1 $757.60 $757.607480038017 Waste-Res >10 Units 1 $757.60 $757.607480038018 Waste-Res >10 Units 1 $757.60 $757.60 7480038019 Waste-Res >10 Units 1 $757.60 $757.607480038020 Waste-Res >10 Units 1 $757.60 $757.607480038021 Waste-Res >10 Units 1 $757.60 $757.607480038022 Waste-Res >10 Units 1 $757.60 $757.60 7480038023 Waste-Res >10 Units 1 $757.60 $757.60
7480038024 Waste-Res >10 Units 1 $757.60 $757.607480038025 Waste-Res >10 Units 1 $757.60 $757.607480038026 Waste-Res >10 Units 1 $757.60 $757.607480038027 Waste-Res >10 Units 1 $757.60 $757.60 7480038028 Waste-Res >10 Units 1 $757.60 $757.60
7480038029 Waste-Res >10 Units 1 $757.60 $757.607480038030 Waste-Res >10 Units 1 $757.60 $757.607480038031 Waste-Res >10 Units 1 $757.60 $757.607480038032 Waste-Res >10 Units 1 $757.60 $757.60 7480038033 Waste-Res >10 Units 1 $757.60 $757.60
7480038034 Waste-Res >10 Units 1 $757.60 $757.607480038035 Waste-Res >10 Units I $757.60 $757.60 7480038036 Waste-Res >10 Units 1 $757.60 $757.60
7480038037 Waste-Res >10 Units 1 $757.60 $757.60
7480038038 Waste-Res >10 Units 1 $757.60 $757.607480038039 Waste-Res >10 Units 1 $757.60 $757.607480038040 Waste-Res >10 Units 1 $757.60 $757.607480038041 Waste-Res >10 Units 1 $757.60 $757.60 7480038042 Waste-Res >10 Units 1 $757.60 $757.607480038043 Waste-Res >10 Units 1 $757.60 $757.60 7480038044 Waste-Res >10 Units 1 $757.60 $757.607480038045 Waste-Res >10 Units 1 $757.60 $757.607480038046 Waste-Res >10 Units 1 $757.60 $757.607480038047 Waste-Res >10 Units 1 $757.60 $757.60 7480038048 Waste-Res >10 Units 1 $757.60 $757.607480038049 Waste-Res >10 Units 1 $757.60 $757.607480038050 Waste-Res >10 Units 1 $757.60 $757.607480038051 Waste-Res >10 Units 1 $757.60 $757.60 7480038052 Waste-Res >10 Units 1 $757.60 $757.60
7480038053 Waste-Res >10 Units 1 $757.60 $757.607480038054 Waste-Res >10 Units 1 $757.60 $757.607480038055 Waste-Res >10 Units 1 $757.60 $757.607480038056 Waste-Res >10 Units 1 $757.60 $757.607480038057 Waste-Res >10 Units 1 $757.60 $757.607480038058 Waste-Res >10 Units 1 $757.60 $757.607480038059 Waste-Res >10 Units 1 $757.60 $757.60 7480038060 Waste-Res >10 Units 1 $757.60 $757.607480038061 Waste-Res >10 Units 1 $757.60 $757.607480038062 Waste-Res >10 Units 1 $757.60 $757.60 22 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480038063 Waste-Res >10 Units 1 $757.60 $757.607480038064 Waste-Res >10 Units 1 $757.60 $757.607480038065 Waste-Res >10 Units 1 $757.60 $757.607480038066 Waste-Res >10 Units 1 $757.60 $757.607480038067 Waste-Res >10 Units 1 $757.60 $757.607480038068 Waste-Res >10 Units 1 $757.60 $757.607480038069 Waste-Res >10 Units 1 $757.60 $757.60 7480038070 Waste-Res >10 Units 1 $757.60 $757.60
7480038071 Waste-Res >10 Units 1 $757.60 $757.607480038072 Waste-Res >10 Units 1 $757.60 $757.607480038073 Waste-Res >10 Units 1 $757.60 $757.607480038074 Waste-Res >10 Units 1 $757.60 $757.60 7480038075 Waste-Res >10 Units 1 $757.60 $757.607480038078 Waste-Residential 1 $946.75 $946.757480038079 Waste-Residential 1 $946.75 $946.757480038084 Waste-Residential 1 $946.75 $946.757480038085 Waste-Residential 1 $946.75 $946.75 7480038086 Waste-Residential 1 $946.75 $946.757480038087 Waste-Residential 1 $946.75 $946.757480038088 Waste-Residential 1 $946.75 $946.757480038089 Waste-Residential 1 $946.75 $946.75 7480038090 Waste-Residential 1 $946.75 $946.757480045011 Waste-Shop/Office 1 $1,496.10 $1,496.10 7480045011 Waste-Residential 4 $946.75 $3,787.007480045021 Waste-Shop/Office 1 $1,496.10 $1,496.107480045021 Waste-Shop/Office 1 $1,496.10 $1,496.107480045021 Waste-Shop/Office 4 $1,496.10 $5,984.407480045021 Waste-Shop/Office 1 $1,496.10 $1,496.10 7480045021 Waste-Shop/Office 2 $1,496.10 $2,992.207480045021 Waste-Shop/Office 15 $1,496.10 $22,441.507480045021 Waste-Bar/Restaurant<100 1 $5,984.30 $5,984.307480045021 Waste-Commercial 3 $0.00 $0.007480045021 Waste-Shop/Office 1 $1,496.10 $1,496.107480045021 Waste-Shop/Office 1 $1,496.10 $1,496.107480045022 Waste-Shop/Office 4 $1,496.10 $5,984.407480045038 Waste-Shop/Office 1 $1,496.10 $1,496.10 7480045038 Waste-Shop/Office 1 $1,496.10 $1,496.107480045038 Waste-Residential 23 $946.75 $21,775.257480045047 Waste-Shop/Office 2 $1,496.10 $2,992.207480045047 Waste-Shop/Office 2 $1,496.10 $2,992.207480045047 Waste-Shop/Office 7 $1,496.10 $10,472.70 7480045047 Waste-Residential 9 $946.75 $8,520.757480045801 Waste-Shop/Office 10 $1,496.10 $14,961.007480047036 Waste-Res >10 Units 1 $757.60 $757.607480047037 Waste-Res >10 Units 1 $757.60 $757.60 7480047038 Waste-Res >10 Units 1 $757.60 $757.607480047039 Waste-Res >10 Units 1 $757.60 $757.607480047040 Waste-Res >10 Units 1 $757.60 $757.60 23 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480047041 Waste-Res >10 Units 1 $757.60 $757.607480047042 Waste-Res >10 Units 1 $757.60 $757.607480047043 Waste-Res >10 Units 1 $757.60 $757.60 7480047044 Waste-Res >10 Units 1 $757.60 $757.60
7480047045 Waste-Res >10 Units 1 $757.60 $757.607480047046 Waste-Res >10 Units 1 $757.60 $757.607480047047 Waste-Res >10 Units 1 $757.60 $757.60 7480047048 Waste-Res >10 Units 1 $757.60 $757.607480047049 Waste-Res >10 Units 1 $757.60 $757.60 7480047050 Waste-Res >10 Units 1 $757.60 $757.607480047051 Waste-Res >10 Units 1 $757.60 $757.60 7480047052 Waste-Res >10 Units 1 $757.60 $757.607480047053 Waste-Res >10 Units 1 $757.60 $757.607480047054 Waste-Res >10 Units 1 $757.60 $757.60 7480047055 Waste-Res >10 Units 1 $757.60 $757.607480047056 Waste-Res >10 Units 1 $757.60 $757.60 7480047057 Waste-Res >10 Units 1 $757.60 $757.607480047058 Waste-Res >10 Units 1 $757.60 $757.607480047059 Waste-Res >10 Units 1 $757.60 $757.60 7480047060 Waste-Res >10 Units 1 $757.60 $757.607480047061 Waste-Res >10 Units I $757.60 $757.607480047062 Waste-Res >10 Units 1 $757.60 $757.607480047063 Waste-Res >10 Units 1 $757.60 $757.607480047064 Waste-Res >10 Units 1 $757.60 $757.607480047065 Waste-Res >10 Units 1 $757.60 $757.607480047066 Waste-Res >10 Units 1 $757.60 $757.607480047067 Waste-Res >10 Units 1 $757.60 $757.60 7480047068 Waste-Res >10 Units 1 $757.60 $757.607480047083 Waste-Residential 1 $946.75 $946.757480047090 Waste-Residential 1 $946.75 $946.757480047091 Waste-Residential 1 $946.75 $946.757480048014 Waste-Res >10 Units 1 $757.60 $757.607480048015 Waste-Res >10 Units 1 $757.60 $757.60 7480048016 Waste-Res >10 Units 1 $757.60 $757.607480048017 Waste-Res >10 Units 1 $757.60 $757.607480048018 Waste-Res >10 Units 1 $757.60 $757.607480048021 Waste-Res >10 Units 1 $757.60 $757.607480048022 Waste-Res >10 Units 1 $757.60 $757.60 7480048023 Waste-Res >10 Units 1 $757.60 $757.607480048026 Waste-Res >10 Units 1 $757.60 $757.607480048027 Waste-Res >10 Units 1 $757.60 $757.607480048032 Waste-Res >10 Units 1 $757.60 $757.607480048033 Waste-Res >10 Units 1 $757.60 $757.607480048036 Waste-Res >10 Units 1 $757.60 $757.607480048037 Waste-Res >10 Units 1 $757.60 $757.607480048038 Waste-Res >10 Units 1 $757.60 $757.60 7480048039 Waste-Res >10 Units 1 $757.60 $757.607480048040 Waste-Res >10 Units 1 $757.60 $757.60 24 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480048041 Waste-Res >10 Units 1 $757.60 $757.607480048042 Waste-Res >10 Units 1 $757.60 $757.60 7480048043 Waste-Res >10 Units 1 $757.60 $757.607480048044 Waste-Res >10 Units 1 $757.60 $757.60 7480048045 Waste-Res >10 Units 1 $757.60 $757.60
7480048046 Waste-Res >10 Units 1 $757.60 $757.607480048047 Waste-Res >10 Units 1 $757.60 $757.60 7480048048 Waste-Res >10 Units 1 $757.60 $757.60
7480048049 Waste-Res >10 Units 1 $757.60 $757.607480048050 Waste-Res >10 Units 1 $757.60 $757.607480048082 Waste-Res >10 Units 1 $757.60 $757.607480048083 Waste-Res >10 Units 1 $757.60 $757.60 7480048084 Waste-Res >10 Units 1 $757.60 $757.607480048085 Waste-Res >10 Units 1 $757.60 $757.607480048086 Waste-Res >10 Units 1 $757.60 $757.607480048087 Waste-Res >10 Units 1 $757.60 $757.60 7480048088 Waste-Res >10 Units 1 $757.60 $757.607480048089 Waste-Res >10 Units 1 $757.60 $757.607480048090 Waste-Res >10 Units 1 $757.60 $757.607480048091 Waste-Res >10 Units 1 $757.60 $757.607480048092 Waste-Res >10 Units 1 $757.60 $757.607480048093 Waste-Res >10 Units 1 $757.60 $757.60 7480048094 Waste-Res >10 Units 1 $757.60 $757.607480048095 Waste-Res >10 Units 1 $757.60 $757.607480048096 Waste-Res >10 Units 1 $757.60 $757.607480048097 Waste-Res >10 Units 1 $757.60 $757.60 7480048098 Waste-Res >10 Units 1 $757.60 $757.60
7480048099 Waste-Res >10 Units 1 $757.60 $757.607480048100 Waste-Res >10 Units 1 $757.60 $757.607480048101 Waste-Res >10 Units 1 $757.60 $757.60 7480048102 Waste-Res >10 Units 1 $757.60 $757.60
7480048103 Waste-Res >10 Units 1 $757.60 $757.60
7480048104 Waste-Res >10 Units 1 $757.60 $757.60
7480048105 Waste-Res >10 Units 1 $757.60 $757.607480048106 Waste-Res >10 Units 1 $757.60 $757.607480048107 Waste-Res >10 Units 1 $757.60 $757.607480048108 Waste-Res >10 Units 1 $757.60 $757.607480048109 Waste-Res >10 Units 1 $757.60 $757.60 7480048110 Waste-Res >10 Units 1 $757.60 $757.607480048111 Waste-Res >10 Units 1 $757.60 $757.607480048112 Waste-Res >10 Units 1 $757.60 $757.607480048113 Waste-Res >10 Units 1 $757.60 $757.607480048114 Waste-Res >10 Units 1 $757.60 $757.607480048115 Waste-Res >10 Units 1 $757.60 $757.607480048116 Waste-Res >10 Units 1 $757.60 $757.60 7480048117 Waste-Res >10 Units 1 $757.60 $757.607480048118 Waste-Res >10 Units 1 $757.60 $757.607480048119 Waste-Res >10 Units 1 $757.60 $757.60 25 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480048120 Waste-Res >10 Units 1 $757.60 $757.60
7480048121 Waste-Res >10 Units 1 $757.60 $757.607480048122 Waste-Res >10 Units 1 $757.60 $757.607480048123 Waste-Res >10 Units 1 $757.60 $757.607480048124 Waste-Res >10 Units 1 $757.60 $757.60 7480048125 Waste-Res >10 Units 1 $757.60 $757.607480048126 Waste-Res >10 Units 1 $757.60 $757.60 7480048127 Waste-Res >10 Units 1 $757.60 $757.607480048128 Waste-Res >10 Units 1 $757.60 $757.607480049017 Waste-Res >10 Units 1 $757.60 $757.60 7480049018 Waste-Res >10 Units 1 $757.60 $757.607480049019 Waste-Res >10 Units 1 $757.60 $757.607480049020 Waste-Res >10 Units 1 $757.60 $757.607480049021 Waste-Res >10 Units 1 $757.60 $757.60 7480049022 Waste-Res >10 Units 1 $757.60 $757.607480049023 Waste-Res >10 Units 1 $757.60 $757.607480049024 Waste-Res >10 Units 1 $757.60 $757.607480049025 Waste-Res >10 Units 1 $757.60 $757.60 7480049026 Waste-Res >10 Units 1 $757.60 $757.607480049027 Waste-Res >10 Units 1 $757.60 $757.607480049028 Waste-Res >10 Units 1 $757.60 $757.60 7480049029 Waste-Res >10 Units 1 $757.60 $757.60
7480049030 Waste-Res >10 Units 1 $757.60 $757.607480049031 Waste-Res >10 Units 1 $757.60 $757.607480049032 Waste-Res >10 Units 1 $757.60 $757.607480049033 Waste-Res >10 Units 1 $757.60 $757.60 7480049034 Waste-Res >10 Units 1 $757.60 $757.60
7480049035 Waste-Res >10 Units 1 $757.60 $757.607480049036 Waste-Res >10 Units 1 $757.60 $757.607480049037 Waste-Res >10 Units 1 $757.60 $757.607480049038 Waste-Res >10 Units 1 $757.60 $757.60 7480049039 Waste-Res >10 Units 1 $757.60 $757.60
7480049040 Waste-Res >10 Units 1 $757.60 $757.607480049041 Waste-Res >10 Units 1 $757.60 $757.607480049042 Waste-Res >10 Units 1 $757.60 $757.607480049043 Waste-Res >10 Units 1 $757.60 $757.60 7480049044 Waste-Res >10 Units 1 $757.60 $757.60
7480049045 Waste-Res >10 Units 1 $757.60 $757.607480049046 Waste-Res >10 Units 1 $757.60 $757.607480049047 Waste-Res >10 Units 1 $757.60 $757.607480049048 Waste-Res >10 Units 1 $757.60 $757.60 7480049049 Waste-Res >10 Units 1 $757.60 $757.607480049050 Waste-Res >10 Units 1 $757.60 $757.607480049051 Waste-Res >10 Units 1 $757.60 $757.607480049052 Waste-Res >10 Units 1 $757.60 $757.60 7480049053 Waste-Res >10 Units 1 $757.60 $757.60
7480049054 Waste-Res >10 Units 1 $757.60 $757.607480049055 Waste-Res >10 Units 1 $757.60 $757.60 26 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480049056 Waste-Res >10 Units 1 $757.60 $757.607480049057 Wste-Res >10 Units 1 $757.60 $757.607480049058 Waste-Res >10 Units 1 $757.60 $757.607480049059 Waste-Res >10 Units 1 $757.60 $757.607480049060 Waste-Res >10 Units 1 $757.60 $757.60 7480049061 Waste-Res >10 Units 1 $757.60 $757.607480049062 Waste-Res >10 Units 1 $757.60 $757.607480049063 Waste-Res >10 Units 1 $757.60 $757.60 7480049064 Waste-Res >10 Units 1 $757.60 $757.607480049065 Waste-Res >10 Units 1 $757.60 $757.60 7480049066 Waste-Res >10 Units 1 $757.60 $757.607480049067 Waste-Res >10 Units 1 $757.60 $757.607480049068 Waste-Res >10 Units 1 $757.60 $757.60 7480049069 Waste-Res >10 Units 1 $757.60 $757.607480049072 Waste-Res >10 Units 1 $757.60 $757.607480049075 Waste-Res >10 Units 1 $757.60 $757.60 7480049078 Waste-Res >10 Units 1 $757.60 $757.607480049079 Waste-Res >10 Units 1 $757.60 $757.607480049081 Waste-Res >10 Units 1 $757.60 $757.607480049082 Waste-Res >10 Units 1 $757.60 $757.607480049085 Waste-Res >10 Units 1 $757.60 $757.607480049086 Waste-Res >10 Units 1 $757.60 $757.607480049089 Waste-Res >10 Units 1 $757.60 $757.607480049090 Waste-Res >10 Units 1 $757.60 $757.60 7480049091 Waste-Res >10 Units 1 $757.60 $757.60
7480049094 Waste-Res >10 Units 1 $757.60 $757.60
7480049095 Waste-Res >10 Units 1 $757.60 $757.60
7480049096 Waste-Res >10 Units 1 $757.60 $757.607480049099 Waste-Res >10 Units 1 $757.60 $757.60 7480049100 Waste-Res >10 Units 1 $757.60 $757.607480049101 Waste-Res >10 Units 1 $757.60 $757.607480049103 Waste-Res >10 Units 1 $757.60 $757.607480049104 Waste-Res >10 Units 1 $757.60 $757.607480049105 Waste-Res >10 Units 1 $757.60 $757.60 7480049106 Waste-Res >10 Units 1 $757.60 $757.60
7480049107 Waste-Res >10 Units 1 $757.60 $757.60
7480049108 Waste-Res >10 Units 1 $757.60 $757.607480049109 Waste-Res >10 Units 1 $757.60 $757.607480049110 Waste-Res >10 Units 1 $757.60 $757.607480050001 Waste-Res >10 Units 1 $757.60 $757.607480050002 Waste-Res >10 Units 1 $757.60 $757.607480050003 Waste-Res >10 Units 1 $757.60 $757.607480050004 Waste-Res >10 Units 1 $75760 $757.60 7480050005 Waste-Res >10 Units 1 $757.60 $757.607480050006 Waste-Res >10 Units 1 $757.60 $757.60 7480050007 Waste-Res >10 Units 1 $757.60 $757.60
7480050008 Waste-Res >10 Units 1 $757.60 $757.607480050009 Waste-Res >10 Units 1 $757.60 $757.60 27 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480050010 Waste-Res >10 Units 2 $757.60 $1,515.207480050011 Waste-Res >10 Units 1 $757.60 $757.60 7480050012 Waste-Res >10 Units 1 $757.60 $757.607480050013 Waste-Res >10 Units 1 $757.60 $757.60 7480050014 Waste-Res >10 Units 1 $757.60 $757.607480050015 Waste-Res >10 Units 1 $757.60 $757.60 7480050016 Waste-Res >10 Units 1 $757.60 $757.607480050017 Waste-Res >10 Units 1 $757.60 $757.607480050018 Waste-Res >10 Units 1 $757.60 $757.60 7480050019 Waste-Res >10 Units 1 $757.60 $757.607480050020 Waste-Res >10 Units 1 $757.60 $757.607480050021 Waste-Res >10 Units 1 $757.60 $757.607480050022 Waste-Res >10 Units 1 $757.60 $757.607480050023 Waste-Res >10 Units 1 $757.60 $757.60 7480050024 Waste-Res >10 Units 1 $757.60 $757.607480050025 Waste-Res >10 Units 2 $757.60 $1,515.207480050026 Waste-Res >10 Units 2 $757.60 $1,515.207480050027 Waste-Res >10 Units 2 $757.60 $1,515.207480050028 Waste-Res >10 Units 1 $757.60 $757.607480050029 Waste-Res >10 Units 1 $757.60 $757.607480050030 Waste-Res >10 Units 1 $757.60 $757.607480050031 Waste-Res >10 Units 2 $757.60 $1,515.20 7480050032 Waste-Res >10 Units 1 $757.60 $757.607480050033 Waste-Res >10 Units 1 $757.60 $757.60 7480050034 Waste-Res >10 Units 1 $757.60 $757.607480050035 Waste-Res >10 Units 1 $757.60 $757.607480050036 Waste-Res >10 Units 1 $757.60 $757.60 7480050037 Waste-Res >10 Units 1 $757.60 $757.607480050038 Waste-Res >10 Units 1 $757.60 $757.607480050039 Waste-Res >10 Units 1 $757.60 $757.607480050040 Waste-Res >10 Units 1 $757.60 $757.607480050041 Waste-Res >10 Units 1 $757.60 $757.60 7480050042 Waste-Res >10 Units 1 $757.60 $757.60
7480050043 Waste-Res >10 Units 1 $757.60 $757.607480050044 Waste-Res >10 Units 2 $757.60 $1,515.207480050045 Waste-Res >10 Units 1 $757.60 $757.607480050046 Waste-Res >10 Units 1 $757.60 $757.607480050047 Waste-Res >10 Units 1 $757.60 $757.607480050048 Waste-Res >10 Units 1 $757.60 $757.60 7480050049 Waste-Res >10 Units 1 $757.60 $757.607480050050 Waste-Res >10 Units 1 $757.60 $757.607480050051 Waste-Res >10 Units 2 $757.60 $1,515.207480050052 Waste-Res >10 Units 1 $757.60 $757.60 7480050053 Waste-Res >10 Units 1 $757.60 $757.60
7480050054 Waste-Res >10 Units 1 $757.60 $757.60
7480050055 Waste-Res >10 Units 2 $757.60 $1,515.207480050056 Waste-Res >10 Units 1 $757.60 $757.607480050057 Waste-Res >10 Units 1 $757.60 $757.60 28 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
7480050058 Waste-Res >10 Units 1 $757.60 $757.607480050059 Waste-Res >10 Units 1 $757.60 $757.60 7480050060 Waste-Res >10 Units 1 $757.60 $757.607480050061 Waste-Res >10 Units 1 $757.60 $757.607480050062 Waste-Res >10 Units 1 $757.60 $757.607480050063 Waste-Res >10 Units 2 $757.60 $1,515.20 7480050064 Waste-Res >10 Units 1 $757.60 $757.607480050065 Waste-Res >10 Units 1 $757.60 $757.607480050066 Waste-Res >10 Units 1 $757.60 $757.607480050067 Waste-Res >10 Units 1 $757.60 $757.607480050068 Waste-Res >10 Units 1 $757.60 $757.607480050069 Waste-Res >10 Units 1 $757.60 $757.60 7480050070 Waste-Res >10 Units 1 $757.60 $757.607480050071 Waste-Res >10 Units 1 $757.60 $757.607480051004 Waste-Res >10 Units 25 $757.60 $18,940.007480051901 Waste-Shop/Office 1 $1,496.10 $1,496.107480051901 Waste-Residential 2 $946.75 $1,893.507480052003 Waste-Shop/Office 1 $1,496.10 $1,496.107480052007 Waste-Res >10 Units 16 $757.60 $12,121.60 7480052010 Waste-Res >10 Units 24 $757.60 $18,182.407480052011 Waste-Res >10 Units 1 $757.60 $757.607480052012 Waste-Res >10 Units 1 $757.60 $757.607480052013 Waste-Res >10 Units 1 $757.60 $757.607480052014 Waste-Res >10 Units 1 $757.60 $757.607480052015 Waste-Res >10 Units 1 $757.60 $757.607480052016 Waste-Res >10 Units 1 $757.60 $757.607480052017 Waste-Res >10 Units 1 $757.60 $757.607480052018 Waste-Res >10 Units 1 $757.60 $757.607480052019 Waste-Res >10 Units 1 $757.60 $757.60 7480052020 Waste-Res >10 Units 1 $757.60 $757.607480053002 Waste-Res >10 Units 1 $757.60 $757.607480053005 Waste-Res >10 Units 1 $757.60 $757.608940017000 Waste-Shop/Office 1 $1,496.10 $1,496.108940017001 Waste-Shop/Office 1 $1,496.10 $1,496.108940017003 Waste-Shop/Office 1 $1,496.10 $1,496.108940017004 Waste-Take Out Restaurant 1 $2,992.10 $2,992.108940017005 Waste-Shop/Office 1 $1,496.10 $1,496.108940017006 Waste-Shop/Office 1 $1,496.10 $1,496.108940017007 Waste-Shop/Office 4.5 $1,496.10 $6,732.458940017007 Waste-Residential 1 $946.75 $946.758940017008 Waste-Shop/Office 5.5 $1,496.10 $8,228.558940017008 Waste-Residential 1 $946.75 $946.758940017010 Waste-Shop/Office 1 $1,496.10 $1,496.108940017011 Waste-Shop/Office 1 $1,496.10 $1,496.108940017014 Waste-Shop/Office 1 $1,496.10 $1,496.108940017016 Waste-Take Out Restaurant 1 $2,992.10 $2,992.108940017019 Waste-Shop/Office 1 $1,496.10 $1,496.108940017022 Waste-Shop/Office 1 $1,496.10 $1,496.10 29 of 30
City of Avalon
FY2026-2027 Direct Assessments
APN Waste Waster Multi Waste Rate Waste Total
8940017023 Waste-Shop/Office 1 $1,496.10 $1,496.108940017025 Waste-Shop/Office 1 $1,496.10 $1,496.108940017027 Waste-Shop/Office 1 $1,496.10 $1,496.10 8940017029 Waste-Shop/Office 1 $1,496.10 $1,496.108940017031 Waste-Shop/Office 1 $1,496.10 $1,496.108940017034 Waste-Take Out Restaurant 1 $2,992.10 $2,992.108940017037 Waste-Shop/Office 1 $1,496.10 $1,496.108940017043 Waste-Residential 1 $946.75 $946.75 8940017044 Waste-Residential 1 $946.75 $946.758940017046 Waste-Shop/Office 1 $1,496.10 $1,496.108940017056 Waste-Take Out Restaurant 1 $2,992.10 $2,992.10 1 HOA Waste-Shop/Office 1 $1,496.10 $1,496.101 HOA Waste-Commercial 0 $0.00 $0.00 2 HOA Waste-Commercial 0 $0.00 $0.002 HOA Waste-Shop/Office 1 $1,496.10 $1,496.10 3 HOA Waste-Shop/Office 1 $1,496.10 $1,496.103 HOA Waste-Commercial 0 $0.00 $0.00 4 HOA Waste-Shop/Office 1 $1,496.10 $1,496.10
FY2026-27 $3,170,597.68
30 of 30
RESOLUTION NO.

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF AVALON ADOPTING

THE REPORT OF THE ANNUAL GREASE COLLECTION SERVICE FEES AND

DIRECTING THE CITY CLERK OF THE CITY

TO FILE SAID REPORT WITH THE LOS ANGELES COUNTY AUDITOR AND REQUEST THE AUDITOR PLACE THE FISCAL YEAR 2026-2027

GREASE COLLECTION SERVICE FEES ON THE TAX ROLL
WHEREAS, the City’s grease collection service fees (the “Collection Fees”) were adopted by the City Council; and
WHEREAS, a written report (the “Report”), a copy of which is attached hereto and by this reference incorporated herein, has been filed with the City Clerk describing each parcel of realproperly subject to the Collection Fees and amount of the Collection Fees to be imposed thereon for Fiscal Year 2026-2027; and
WHEREAS, the City Council has heard and considered all objections and protests to the Report and has determined and hereby finds that protests have not been made by the owners of a majority of the separate parcels or property described in the Report; and WHEREAS, the City Council has determined to adopt the Report and collect the Collection Fees, any delinquent Collection Fees, and any penalties on the tax roll, which Collection Fees shall constitute a lien against the parcel or parcels of land described in the Report in accordance with California Health and Safety Code sections 5473 el seq.; and WHEREAS, the County of Los Angeles is willing to place as direct assessments on property tax bills which the County collects on the City’s behalf under the General ServicesAgreement between the City and the County pursuant to California Government Code §5 1 800 and 29304; and

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF AVALON AS FOLLOWS:

Section 1. The City Council hereby finds and determines that the Recitals are true and correct and are incorporated herein.

Section 2. The City Council of the City hereby adopts the Report. On or before the 10111 day of August, 2026. the City Clerk is hereby directed to file a copy of the Report with the LosAngeles County Auditor. together with a statement endorsed thereon over her signature that the Report has been adopted by the City Council and shall request that the Collection Fees be collected on the tax bills for the taxable parcels in the City identified in the Report and such Collection Fees shall be collected at the same time and in the same manner and by the same persons as. togetherwith and not separately from, the general taxes for the City, and shall be delinquent at the same time and thereafter be subject to the same delinquency penalties to be levied on and collected from the owners of said parcels.

Section 3. The City Clerk shall certify to the adoption of this Resolution.

PASSED, APPROVED AND ADOPTED at the regular meeting of the City Council of the City of Avalon on this 161h day of June, 2026 by the following vote:

Ayes:

Noes:

Abstain:

Absent:

Ann H. Marshall, Mayor
ATTEST:Gabrielle Morones. City Clerk
2 Fin& Report
I
Comprehensive Sewer
Final Rate Study
June 2026 FY
II
FY
June 1, 2026
Mr. Matt BakerFinance Director
City of Avalon
410 Ava Ion Canyon Road
Avalon, California 90704Subject: City of Avalon Final Sewer Rate Study Report Dear Mr. Baker:HDR Engineering, Inc. (HDR) is p’eased to present the final report for the sewer rate study (Study) conducted for the City of Avalon (City). The primary objective in conducting a rate study for thesewer utility is to establish cost-based and proportional sewer rates, for a five-year period, whichare intended to provide adequate and sustainable funding for the City’s sewer utility operationaland capital needs. This report outlines the approach, methodology, findings, and conclusions of the rate study process undertaken for the sewer utility.This report was developed utilizing the City’s accounting, operating, and historical customer billing records. HDR has relied upon this information to develop our analyses which formed our findings, conclusions, and recommendations. At the same time, the Study was developed utilizinggenerally accepted rate setting principles and the sewer utility specific system and customer characteristics. The conclusions and recommendations contained within this report are intended to provide the City with cost-based and proportional sewer rates for its customers.We appreciate the assistance provided by the City staff, management, and the City Council in the development of the Study.

Sincerely yours,
HDR Engineering, Inc.

Josiah Close
Utility Rates Project Manager
Tab’e of Contents
Executive Summary 1
Overview of the Rate Setting Process 6

1.1 Report Organization 6

1.2 Overview of the Rate Study Process 61.3 Generally Accepted Rate Setting Principles 71.4 Determining the Revenue Requirement 71.5 Designing Rates 81.6 Summary 8 2 Sewer Revenue Requirement 9

2.1 Determining the Sewer Utility Revenue Requirement 9

2.1.1 Determining the Time Period and Approach 92.1.2 Projection of Sewer Revenues 92.1.3 Projection of Sewer Operations and Maintenance Expenses 102.1.4 Projection of Sewer Capital Improvement Projects and Funding 112.1.5 Projection of Debt Service 122.1.6 Reserve Funding 122.1.7 Summary of the Sewer Revenue Requirement 132.1.8 Review of the Sewer Reserve Levels 142.1.9 Consultant’s Conclusions 14 3 Sewer Cost of Service 15

3.1 Objectives of a Cost of Service Analysis 153.2 Development of the Sewer Cost of Service 153.3 Consultant’s Conclusions 17 4 Sewer Rate Design 18

4.1 Rate Design Criteria and Considerations 184.2 Overview of the Proposed Rate Structures 194.3 Present and Proposed Sewer Rates 194.4 Summary of the Sewer Rate Study Update 204.5 Proposition 218 20 Technical Appendix 22
F) Table of Contents City of Ava Ion — Sewer Rate Study Executive Summary
HDR was retained by the City of Avalon to conduct a comprehensive sewer rate study. The objective of the Study was to review the City’s sewer utility operating and capital costs to develop proposed cost-based and proportional sewer rates for the City’s customers. The Study determined the adequacy of the existing sewer rates and provides the framework for cost-basedand proportional proposed sewer rates.

Overview of the Rate Study Process
A sewer rate study uses three interrelated analyses to address the sufficiency and proportionality of a utility’s rates. These three analyses are a revenue requirement analysis, a cost of serviceanalysis, and a rate design analysis. These three analyses are illustrated below in Figure ES-i.

Figure ES—i
Overview of the Comprehensive Rate Analyses
Compares the revenues to the expenses of
Revenue Requirement Analysis H the utility to determine the overall level of rate adjustment required
Distributes the revenue requirement to the
Cost of Service Analysis customer classes ofservice in a proportional manner
Considers both the revenue
Rate Design Analysis requirement and cost ofservice
results to develop the proposed rates
The results from each of the above tasks were used as the basis for establishing cost-based and proportional rates for the City’s customers.Key Rate Study Results The technical analysis for the City’s sewer rate study was developed based on the operating and capital infrastructure costs identified by the City to provide sewer service to the City’s customers.

The City’s sewer rate study resulted in the following key findings, conclusions, and recommendations:
• A revenue requirement analysis was developed for the ten-year period of FY 2025-26 — FY 2035-36
• The starting point for the revenue requirement analysis was the City’s adopted FY 2025- 26 O&M budget and capital improvement plans
• O&M expenses are projected to increase at inflationary levels, with no assumed changes to levels of service or anticipated extraordinary expenses F Executive Summary 1 City of Avalon — Sewer Rate Study A five-year rate transition plan (FY 2026-27 — FY 2030-31) was developed to adequately fund the operating and capital needs
v’ 9.0% in FY 2026-27 and FY 2027-28, 6.5% in FY 2028-29 and FY 2029-30, and 5.0% in FY 2030-31
• A review of the proportionality of the sewer rates for the service fees among customers was developed as part of the Study
• The Study developed proposed sewer rates for the FY 2026-27 through FY 2030-31 based on the overall revenue needs and proportional distribution of costs • By FY 2030-31, the City should review the financial/rate status and the potential need for additional rate adjustments and/or a rate structure review Summary of the Sewer Revenue Requirement Analysis
The starting point of the sewer revenue requirement analysis was the adopted FY 2025-26 budget. HDR developed a projection of revenues and expenses for future years based on assumed escalation (inflationary) factors. The focus for purposes of rate setting was the next fiveyear period (FY 2026-27 — FY 2030-31).

The proper and adequate funding of capital projects is important to maintain the City’s existing sewer infrastructure and service levels. At the same time, it is important to create a funding planwhich maximizes the amount of funds available for capital investment yet minimizes sewer rates over time to the extent possible. Within the City’s proposed capital funding plan, the City is projected to fund $225,000 in FY 2025-26 increasing to $790,000 by FY 2030-31; the average is approximately $583,000 per year. In addition to rate funding, it is assumed that the City willutilize reserves to fund the capital improvement plan. Provided below in Table ES - 1 is a summary of the capital improvement funding plan over the rate setting period (FY 2025-26 through FY 2030—31).

Table ES—i
Summary of the Capital Improvement Plan ($000)

FY FY FY FY FY FY
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
Total Capital Projects $350 $848 $878 $727 $564 $584
Future Unidentified Projects 0 0 0 0 0 0
To Cash Reserves 0 0 0 93 156 206
Total $350 $848 $878 $820 $720 $790Less: Other Funding $125 $478 $303 $0 $0 $0 Total Rate Funded Capital $225 $370 $575 $820 $720 $790 The revenue requirement analysis sums the sewer utility’s operating and capital expenses and compares it to the total sewer revenues to determine if a rate adjustment is necessary and, if so, at what level to adequately fund the costs to provide sewer service. As noted, a multi-year rate transition plan was developed to meet the financial needs of the sewer utility over the next fiveF Executive Summary 2 City of Ava Ion — Sewer Rate Study years. The summary of the sewer revenue requirement shown in Table ES — 2 indicates the need for rate adjustments to adequately fund the sewer utility.

Table ES-2
Summary of the Sewer Revenue Requirement ($000s)

FY FY FY FY FY FY
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
RevenuesRate Revenues $3,229 $3,229 $3,229 $3,229 $3,229 $3,229Non-Operating Revenues 296 342 364 395 422 455Total Revenues $3,525 $3,571 $3,593 $3,624 $3,652 $3,684 Expenses
O&M Expenses $3,297 $3,449 $3,608 $3,775 $3,949 $4,131
Rate Funded Capital 225 370 575 820 720 790Net Debt Service 0 0 0 0 0 0 To/(From) Reserve Funding 3 59 53 40 248 298
Total Expenses $3,525 $3,878 $4,236 $4,635 $4,917 $5,219BaI./(Def.) of Funds $0 ($307) ($643) ($1,011) ($1,265) ($1,535) BaI./(Def.) as % of Rate Revenue 0.0% 9.5% 19.9% 31.3% 39.2% 47.5% Proposed Rate Adjustments 0.0% 9.5% 9.5% 9.5% 6.0% 6.0% AddI Revenue with Rate Adj. $0 $307 $643 $1,011 $1,265 $1,535 The results of the sewer revenue requirement show the need for a 9.5% annual rate adjustment in FY 2026-27 through FY 2028-29 and 6.0% in FY 2029-30 and FY 2030-31. The total deficiency of revenues before rate adjustments ranges from $307,000 in FY 2026-27 to $1.5 million by FY2030-31. The level of the overall deficit is driven, in part, by the increased funding from rates for capital improvement projects, general inflation of annual O&M expenses, and maintaining financial metrics. The proposed rate adjustments are designed to provide sufficient revenue tofund the annual O&M and capital needs of the sewer utility, as well as maintaining strongfinancial metrics for debt service coverage ratios and reserve balances. The development of the revenue requirement is outlined and discussed in Section 2 of this report Summary of the Sewer Cost of Service Analysis
The City’s current sewer rate structure was reviewed to determine the cost-basis and the proportionality of the sewer rates. It is also important to note that the City does not receivemetered water use data, which is typically used to estimate the wastewater flow in a sewer cost of service analysis for establishing rates. Therefore, the first step was to define one (1) equivalentdwelling unit (EDU), as the base for estimated sewer flow. The EDU reflects the estimated flow of the typical single-family residential customer. In other words, each single-family customer isassigned 1 EDU. The remaining customers (non-residential) are billed based on a variety of different units such as the number of rooms, showers, seats, etc., with each billing unit being a proportion of 1 EDU based on industry standard sewer flow estimates. The cost of service andreview of the proportionality between customers is further discussed in Section 3 of this report F Executive Summary 3 City of Ava Ion — Sewer Rate Study Summary of the Sewer Rate Design Analysis
The final component of the rate study is the development of sewer rates which reflect the overall revenue needs and based on the definition of an EDU. As part of the Study, the current rate structure was maintained and no changes were recommended to the proposed sewer rates.

Table ES — 3 summarizes the present and proposed sewer rates.

Table ES—3
Present and Proposed Annual Sewer Rates
Present FY 2026- FY 2027- FY 2028- FY 2029- Pt 2030- Customer Class Rates 27 28 29 30 31 Residential Dwelling Unit $1,097.50 $1,201.75 $1,315.90 $1,440.90 $1,527.35 $1,619.00 Commercial
Public Shower Per Sho wer $364.30 $398.90 $436.80 $478.30 $507.00 $537.40Hotel Per Room 603.60 660.95 723.70 792.45 840.00 890.40Laundries Per Machine 1,481.60 1,622.35 1,776.45 1,945.20 2,061.90 2,185.60 Shops / Offices Each 1,097.50 1,201.75 1,315.90 1,440.90 1,527.35 1,619.00Other Combined Perl,000sq.ft. 702.35 769.05 842.10 922.10 977.45 1,036.10 Shops/Offlces* Take-out Each 1,666.00 1,824.25 1,997.55 2,187.30 2,318.50 2,457.65 Restaurant Churches Each 2,218.75 2,429.50 2,660.30 2,913.00 3,087.75 3,273.05 Bar / Restaurant Each 3,300.00 3,613.45 3,956.70 4,332.55 4,592.45 4,868.05 (<100 seats) Bar/Restaurant Each 4,934.40 5,403.10 5,916.30 6,478.30 6,867.00 7,279.05 (>100 seats) *For multiple shops and/or office on a single parcel *
The proposed sewer rates maintain the current rate structure, which is a fixed annual charge based on the customer class of service. The rate designs are further reviewed and discussed in Section 4 of this report.Summary of the Sewer Rate Study The adequacy of the City’s sewer rates were reviewed by HDR. Based upon the analyses developed herein, HDR has proposed cost-based and proportional rates for the sewer utility. Thedevelopment of the Study was based on the customer and budgeted data and information provided by the City at the time of the analyses. Should the costs or assumptions change, theresults of the study should be reviewed to determine if revisions to the Study recommendations are necessary. The following sections of the report provide a more detailed discussion of the technical analyses undertaken - along with the findings, conclusions, and recommendations ofthe Study.F Executive Summary 4 City of Ava Ion — Sewer Rate Study Proposition 218
Given the requirements of what is commonly referred to as Proposition 218, a process must be utilized in order to adopt and implement a change in the City’s sewer rates. The first requirement is that the proposed rates must be cost-based or justified and that is the reason the City has developed the Study. Once the cost basis for the proposed sewer rates have been calculated, a public notice process must be undertaken in order to move forward with the adoption of theproposed rates. This begins with the presentation of the proposed rates to the City Council. If theproposed rates are acceptable and prudent, the City Council can direct staff to prepare and mail the Proposition 218 notices to the City’s customers which outlines the changes in sewer rates and the time, date, and location of the public hearing.

The City held the public hearing for the sewer rate study on May 19th, 2026 at 5:00pm. At the public hearing, the protest votes were counted and absent a majority of 50% + 1, the City Council was able to adopt the Study, unanimously. At a later date, the proposed sewer rates, not to exceed the rates as noticed to customers, will be brought forward to the City Council for adoptionand will be implemented for the next fiscal year starting July 1, 2026.

F Execijtve Summary 5 City ci Avalon — Sewer Rate Study •1 Overview of the Rate Setting Process
The overarching goal of the Study is to determine whether existing sewer rates are adequate (sufficient) to meet the utility’s operating and capital expenses. Rates set too low may result ininsufficient funds to maintain system integrity. The Study provides a proportional cost of servicebasis for making appropriate rate adjustments.1.1 Report Organization This report is organized in a sequential manner that first provides an overview of utility rate setting principles, followed by sections that detail the specific technical and analytical steps used to develop the City’s proposed sewer rates. The following sections comprise the City’s sewer rate study report:
• Section 2 reviews the development of the revenue requirement analysis• Section 3 reviews the development of the cost of service analysis • Section 4 reviews the development of the rate design analysis A technical appendix is attached at the end of the report which provides a copy of the technical analyses undertaken in the preparation of this report.

1.2 Overview of the Rate Study Process
A study consists of three interrelated analyses performed for each utility. Figure 1- 1 provides an overview of these analyses.

Figure 1—1
Overview of the Comprehensive Rate Analyses
Compares the revenues to the expenses of
the utility to determine the overall level of
rate adjustment required
Distributes the revenue requirement to the
customer classes ofservice in a
proportional manner
Considers both the revenue
Rate Design Analysis requirement and cost ofservice
—
results to develop the proposed rates
In a rate study, the revenue requirement analysis is concerned with the overall funding sources and expenses, both operating and capital, of the sewer utility. From this analysis, a determination F Overview of the Rate Setting Process 6 City of Avalon — Sewer Rate Study Revenue Requirement Analysis
Cost ofService Analysis
can be made as to the overall level of adjustment to rates. Next, a cost of service analysis is performed to allocate and proportionally distribute the revenue requirements to the customers served (e.g., residential, commercial). Finally, once an overall level of rate adjustment isdetermined and a proportional distribution of those costs is completed, the last step of the rate study process is the design of proposed rates to collect the appropriate level of revenues from the sewer customers. For the City’s Study, all three analyses were conducted. The results from each task of the sewer rate study were used as the basis for establishing cost-based and proportional rates for the City’s sewer customers.

In developing the Study, HDR utilized generally accepted rate setting techniques and industrybest practices along with the specific costs of the sewer utility in the development of the Study.

This report discusses the methodology, findings, conclusions, and recommendations of the sewer rate study. The Study has focused on the level of rate revenue needed to fully fund the utility on a standalone basis, and the development of proportional rates needed to best generate that levelof funding.

1.3 Generally Accepted Rate Setting Principles
As a practical matter, utilities should consider setting rates on generally accepted or global principles and guidelines. In summary form, utility rates should be:
• Cost-based and proportional• Easy to understand and administer • Designed to conform with generally accepted rate setting techniques• Stable in their ability to provide adequate revenues for meeting the utility’s financial, operating, and regulatory requirements
• Established at a level that is stable from year-to-year from a customer’s perspective• Established in compliance with State and local legislative requirements

1.4 Determining the Revenue Requirement
Most public utilities use the cash basis’ approach for establishing their revenue requirement and setting rates. This approach conforms to most public utility budgetary requirements and thecalculation is easily developed. A public utility:
• Totals its cash expenditures for a specified time period to determine required revenues based on the cost of service the utility provides
• Adds operations and maintenance (O&M) expenses. Operations and maintenance expenses include the materials, electricity, labor, supplies, etc. needed to keep the utility functioning.
1 This is the basis of accounting under which revenues are recorded when cash is received and expenditures arerecorded when cash is disbursed.

F Overview of the Rate Setting Process 7 City of Avaon — Sewer Rate Study • Calculates capital costs by adding debt service payments (principal and interest) to capital improvements financed with rate revenues. In lieu of including capital improvements financed with rate revenues, a utility may sometimes include annual depreciation expense to stabilize annual revenue requirement.

Under the cash basis approach, the sum of the annual capital and operating expenses equals the utility’s revenue requirement during any period of time (see Table 1- 2).

Table 1-2
Cash Basis
+ O&M Expense+ Taxes or Transfer Payments+ capital Improvements Financed with Rate Revenues ( Depreciation Exp.) + Debt service (Principal + Interest)= Total Revenue Requirement Note that the two portions of the capital expense component (debt service and capitalimprovements financed from rates) are necessary under the cash basis approach because utilities generally cannot finance all their capital facilities with long-term debt. The analyses developedwithin this report utilize the cash basis methodology. This is consistent with past practices of the City for establishing sewer rates and is the most widely accepted method of accumulating costs for municipal utilities.

1.5 Designing Rates
For the Study, rates that meet the utility’s objectives are designed based on the revenuerequirement analysis and cost of service analysis. This provides rates that are cost-based (i.e., designed to collect a cost-based level of revenues) and proportional (i.e., reflect the costs placedon the system by a customer class and customers within a class).

1.6 Summary
This report will review and discuss the Study prepared forthe City. This report has been prepared utilizing generally accepted sewer rate setting methodologies and techniques, the specific sewerutility costs, and sewer customer characteristics to meet the intent of Proposition 218.

F Overview of the Rate Setting Process 8 City of Avalon — Sewer Rate Study 2 Sewer Revenue Requirement
The development of the revenue requirement analysis is the first analytical step of the comprehensive sewer rate study process as described in Section 1. This section of the reportdescribes the development of the revenue requirement analysis for the City’s sewer utility. The City provided HDR with detailed revenue, expense, and customer data for the sewer system thatallowed for the development of the revenue requirement analysis.

The revenue requirement analysis, as developed for the City’s sewer utility, determines the adequacy of sewer rates at current rate levels. From this analysis, a determination can be madeas to the overall level of rate revenue adjustment needed to provide adequate funding for both operating and capital expenses. HDR has developed an independent analysis based on the dataand information provided by the City.2.1 Determining the Sewer Utility Revenue Requirement In developing the revenue requirement, it was assumed the sewer utility must financially recover its costs of service to be financially stable As a result, the revenue requirement as developedherein assumes the full and proper funding needed to operate and maintain the system on a financially sound and prudent basis. This includes maintaining adequate reserve levels, prudentlyfunding annual repair and replacement needs (rate-funded capital), and meeting other industry standard financial metrics (e.g., debt service coverage), where applicable. Provided below is a more detailed discussion of the development of the revenue requirement analysis for the City’s sewer utility.2.1.1 Determining the Time Period and Approach The first step in calculating the revenue requirement for the sewer utility was to establish a timeframe for the revenue requirement analysis. For the Study, the revenue requirement was developed for the FY 2025-26 — FY 2035-36 time period.

The second step in determining the revenue requirement for the City was to decide on the basis of accumulating costs. As discussed in the previous section, the sewer utility’s revenue requirement was established using a cash basis approach, the same methodology that was usedin prior rate studies completed for the City.

The primary financial inputs in this process were the City’s historic sewer customer billing records, adopted O&M budget, and capital improvement plan. Presented below is a discussion of the analytical steps and key assumptions contained in the development of the sewer revenue requirement analysis.

2.1.2 Projection of Sewer Revenues
The City receives revenue from two primary sources, sewer rate revenues from customers and miscellaneous revenue as a result of operating a sewer utility. Sewer rate revenues are based on the current sewer rate structure and collected on an annual basis. Other revenue includes items F Sewer Revenue Requirement 9 City of Ava Ion — Sewer Rate Study such as the Harbor Fund contributions, lateral fees, and interest revenues. Provided below is a brief discussion of the projection of the sewer revenues for the sewer rate study.

The first step in developing the revenue requirement was to develop a projection of sewer rate revenues which was based on the current customer characteristics and current sewer rates. This calculated level of rate revenues was compared to the projected FY 2025-26 budget to determine if the customer billing characteristics resulted in planned revenue levels. The vast majority of the City’s rate revenues are derived from residential customers. There are two main customer classesof service: residential and commercial. Within the commercial class there are nine (9) subgroups:
public shower, hotel, laundry, shop/office, combined shops/offices, take-out restaurant, church,bar/restaurant (<100 seats), and bar/restaurant (>100 seats). In total, at present rates levels, the City is projected to receive approximately $3.2 million in sewer rate revenues in FY 2025-26. Over the planning horizon of the Study, customer growth is expected to be flat, at 0.0% annually, which reflects the City’s recent historical customer growth, resulting in projected total sewer raterevenues of approximately $3.2 million annually through FY 2030-31.In addition to rate revenues, the City also receives a variety of miscellaneous revenues.

Miscellaneous sewer revenues are projected to be approximately $296,000 in FY 2025-26.Miscellaneous revenues are expected to increase over the review period and are projected to be approximately $437,000 by FY 2030-31. This increase is the result of an estimated increase in harbor enterprise fund revenues. The transfer from the harbor enterprise fund is based on thenumber of moorings and public restrooms and calculated at the present rates. Revenues willincrease as the sewer rate adjustment to keep the appropriate relationship to the level of serviceprovided.

On a combined basis, taking into account both rate revenues and miscellaneous revenues, theCity’s total projected sewer revenues are projected to be approximately $3.5 million in FY 2025-26, increasing to $3.7 million by FY 2030-31, absent proposed rate revenue adjustments. The total revenues — both from rates and other miscellaneous sources — are summarized in Exhibit 3 of the Technical Appendix.

2.1.3 Projection of Sewer Operations and Maintenance ExpensesOperations and maintenance expenses are incurred by the City to operate and maintain thesewer system. The costs incurred in this area are expensed during the current year and are notcapitalized or depreciated. In general, O&M expenses are grouped into a number of different functional categories. To begin the process of projecting O&M expenses over the planning horizon, escalation factors were developed. Escalation factors were developed to projectincreases in the basic types of expenses incurred by the sewer utility— e.g., salaries, benefits,materials and supplies, utilities, equipment, insurance—and other miscellaneous expenses.

These escalation factors were based on historical increases in City costs for the sewer utility. Forthe Study planning period, the escalation factors were estimated to range between 3.5% - 5.0% per year, depending upon the specific cost incurred.

The escalation of costs, using the escalation factors, assumes no changes in the current levels of service, meaning no extraordinary changes in O&M levels were assumed. Given the City’s adopted budgeted for FY 2025-26 O&M expenses, HDR then escalated the O&M expenses based F Sewer Revenue Requirement 10 City of Avalon — Sewer Rate Study on the previously mentioned escalation factors. Total sewer O&M expenses for the City are projected to be approximately $3.3 million in FY 2025-26. Sewer O&M expenses are projected toincrease to approximately $4.1 million by FY 2030-31 reflecting the assumed escalation factors over the time period. The budgeted and projected O&M expenses are shown in detail in Exhibit 3 of the Technical Appendix.2.1.4 Projection of Sewer Capital Improvement Projects and Funding The City has a long-term sewer capital improvement plan that was utilized for the Study. The City’s sewer capital improvement plan averages approximately $827,000 annually over thereview period of FY 2025-26 through FY 2030-31. Provided in Table 2 - 1 is the sewer capitalimprovement program for the period of FY 2025-26 — FY 2030-31. This data is shown in Exhibit 4in the Technical Appendix. The actual capital projects completed during the time period will depend on available funding sources and priority of the projects. The primary funding sources for these projects are assumed to be from rate funding of capital and available reserves.

Table 2—1
Summary of the Capital Improvement Plan ($000)

FY FY FY FY FY FY
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31
Total Capital Projects $350 $848 $878 $727 $564 $584
Future Unidentified Projects 0 0 0 0 0 0
To Cash Reserves 0 0 0 93 156 206
Total Capital Expenses $350 $848 $878 $820 $720 $790Less: Other Funding Sewer Fund - 107 $125 $478 $303 $0 $0 $0
New Revenue Bonds 0 0 0 0 0 0Total Other Funding Sources $125 $478 $303 $0 $0 $0 Total Rate Funded Capital $225 $370 $575 $820 $720 $790 There are numerous funding sources that can be used to fund the capital projects. Among the methods that may be used to finance these sewer capital improvement projects are long-term debt, reserves, and rates. For the capital funding plan, the City is assumed to utilize long-termdebt, rates, and reserves to fund the capital improvements. Provided below is a summary of the typical funding sources the City has used, and will continue to use, to fund the capital improvements over the next five year period.

2.1.4.1 Rate Funding
A general financial guideline states that, at a minimum, a utility should fund an amount from rates which is equal to or greater than the annual depreciation expense. Annual depreciation expense reflects the current investment in plant being depreciated or “losing” its useful life.

Therefore, this portion of plant investment needs to be annually funded to maintain the existing :evel of infrastructure. In addition, consideration should be given to using rate revenues to fund an amount greater than the annual depreciation expense for repairs and replacements as costs F Sewer Revenue Requirement 11 City of Avaion — Sewer Rate Study escalate over time and replacement cost is generally greater than the original cost. Whenever possible, the City should be funding capital projects from rates in an amount greater than annual depreciation expense to better reflect replacement costs. At the present time, the annual depreciation expense of the sewer utility is approximately $479,000 based on the City’s financial statements. Over the course of the review period, the City is funding a total of $3.5 million via rates, or an average of $583,000 per year. With the rate funding included within the Study, the sewer utility has made significant strides toward adequate funding for the repair and replacement of the existing sewer system infrastructure.

2.1.4.2 Reserve Funding
The use of reserves to fund capital improvements is another method available to the City, when and if reserves are available. During the review period, there will be approximately $907,000 in reserves used as a funding source for capital improvement projects. The sewer utility reserve fund has historically been established by annual surpluses in years where revenues may begreater than the annual expenses of the sewer utility or when capital projects are delayed. This allows the City to reserve funds for projects in later years when more or larger projects are undertaken or a delayed project is finally completed. This approach helps to mitigate future rate adjustments and smooth rates overtime. However, close attention should be given to the reserve balance as to not reduce it below the minimum target.

2.1.4.3 Long-Term Debt
Another potential funding source for capital projects is the issuance of long-term debt. Whilethere are certain advantages and disadvantages with the issuance of long-term debt, it is important to weigh all of them when deciding whether to issue or not. Long-term debt is typically not issued to fund renewal and replacement projects. Rather, long-term debt is often issued for major capital projects such as in this case with the treatment plant upgrades which have animmediate impact on rates. Long-term debt can be a financing mechanism to smoothly finance/fund the impacts of a major capital improvement project. For this analysis, there is no new long-term debt issuances assumed for capital projects.

2.1.5 Projection of Debt Service
The final component of the sewer revenue requirement is debt service. At the present time, the City has no outstanding debt obligations and no long-term debt issuances were projected or anticipated within the sewer capital improvement plan above.

2.1.6 Reserve Funding
The Study has used reserve funding - or the transfer to/from reserve funds - to smooth and mitigate the rate adjustments in any particular year. Reserve funding can also be used to helpbuild or replenish reserves if they have been drawn down in prior years. In this analysis, changein working capital is primarily used to balance revenue requirements to the proposed rate adjustments.

F Sewer Revenue Requirement 12 City of Ava Ion — Sewer Rate Study

2.1.7 Summary of the Sewer Revenue Requirement
Given the above projections of revenues and expenses, a summary of the revenue requirement for the sewer utility can be developed. In developing the sewer revenue requirement, consideration was given to the financial planning considerations of the City. In particular,emphasis was placed on attempting to minimize rates yet still have adequate funds to support the operational and capital expenses throughout the review period. Presented in Table 2 - 2 is a summary of the sewer revenue requirement. A detailed analysis of the sewer revenue requirement can be found in Exhibit 3 of the Technical Appendix.

Table 2-2
Summary of the Sewer Revenue Requirement ($000s)

FY FY FY FY FY FY
2025.26 2026-27 2027-28 2028-29 2029-30 2030-31
RevenuesRate Revenues $3,229 $3,229 $3,229 $3,229 $3,229 $3,229Non-Operating Revenues 296 342 364 395 422 455 Total Revenues $3,525 $3,571 $3,593 $3,624 $3,652 $3,684 Expenses
O&M Expenses $3,297 $3,449 $3,608 $3,775 $3,949 $4,131
Rate Funded capital 225 370 575 820 720 790
Net Debt Service 0 0 0 0 0 0
To/(From) Reserve Funding 3 59 53 40 248 298
Total Expenses $3,525 $3,878 $4,236 $4,635 $4,917 $5,219 BaI./(Def.) of Funds $0 ($307) ($643) ($1,011) ($1,265) ($1,535) Bal./(Def.) as % of Rate Revenue 0.0% 9.5% 19.9% 313% 39.2% 47.5%Proposed Rate Adjustments 0.0% 9.5% 9.5% 9.5% 6.0% 6.0% Addi Revenue with Rate Adj. $0 $307 $643 $1,011 $1,265 $1,535 It is important to note the annual deficiencies shown in Table 2 - 2 are cumulative. That is, any rate adjustments in the initial years will reduce the overall deficiency in the remaining years. Theresults of the revenue requirement analysis indicate, absent any rate adjustments, a deficiency of funds over the planning period (FY 2025-26 — FY 2030-31). The deficiency ranges fromapproximately $307,000 in FY 2025-26 to $1.5 million in FY 2030-31. Over the rate setting period, the overall deficiency in rates is approximately 47.5%. The level of this overall deficiency in rates is being driven by a variety of factors, but in large part it is a function of the need to strengthen the rate funding for capital infrastructure (i.e., annual renewal and replacement capital funding), maintaining financial metrics, and annual increases in O&M expenses. Based on the City’s sewerrevenue requirement analysis, annual rate adjustments have been proposed over the five-year period. The proposed rate transition plan in Table 2 - 2 is projected to adequately and fully fund the City’s sewer O&M, along with the planned capital improvement projects. At the same time,these proposed rate adjustments will strengthen the overall financial health of the sewer utility.

F Sewer Revenue Requirement 13 City of Avalon — Sewer Rate Study

2.1.8 Review of the Sewer Reserve Levels
Reserves are an important part of a utility’s financial picture. There can be many different purposes for reserves. Currently, the sewer reserve fund has a minimum target balance of $1.6million; this is calculated based on approximately 180 days of O&M expenses. The graphic of the sewer reserve levels shows the balance of reserves for the City’s sewer utility over the review period show the balance is below the target, however, it is increasing towards meeting the target after the rate adjustments have been implemented.
$2,100,000$2,000,000
$1,800,000$1,600,000$1,400,000 - $1,200,000$1,000,000
$800,000$600,000$400,000$200,000
$0
Sewer Utility - Reserve Fund
The City should also routinely analyze the reserve funds to maintain adequate levels. As stated earlier, the reserve fund is used to help pay for large capital infrastructure projects that require funding above the level of annual rate funding. To have adequate reserves to provide fundingfrom reserves, additional funding of the reserve fund may be required in the future.

2.1.9 Consultant’s ConclusionsBased on the sewer revenue requirement analysis the proposed overall sewer rate adjustments are 9.5% annually in FY 2026-27 through FY 2028-29 and 6.0% in FY 2029-30 and FY 2030-31.

These proposed rate adjustments are needed to fully fund the projected operating costs of the utility, along with funding the capital improvement plan and maintaining a strong financialperformance for the City’s sewer utility.

F Sewer Revenue Requirement City of Ava Ion — Sewer Rate Study 14 FY 2028-26 FY 2026-27 FY 2027.28 FY 2028-29 FY 2029-30 FY 2030-31 Sewer Fund - 107 — — — Taiget: 180 days of 0&M
3 Sewer Cost of Service
In the previous section, the revenue requirement analysis focused on the total revenues required to adequately fund the City’s sewer utility. This section will provide an overview of the secondstep in a comprehensive sewer rate study; the cost of service analysis developed for the City’ssewer utility.

3.1 Objectives of a Cost of Service Analysis
A cost of service analysis determines the proportional distribution of the revenue requirement to the identified customer classes of service to establish the proposed sewer rates. There are two primary objectives in conducting a cost of service analysis:
• Allocate and proportionally distribute the City’s sewer revenue requirement, and• Derive the cost basis for subsequent rate designs by customer class of service The objectives of the cost of service analysis are different from determining a revenue requirement. As noted in the previous section, a revenue requirement analysis determines theutility’s overall financial needs, while the cost of service analysis determines the proportional manner to collect the calculated revenue requirement. In this case, the revenue requirement forFY 2026-27, the first year of the proposed rate transition plan, was used for establishing the cost of service analysis.

3.2 Development of the Sewer Cost of Service
It is important to note that the City does not have the ability to obtain metered water consumption data, which is helpful in reviewing and developing a proportional distribution of costs. Additionally, the City’s current rate structure is not directly related to available industrydata by customer type as the units billed are unique. Given these limitations and based on thecurrent rate structure used by the City, an approach was developed to review the proportionality,or cost comparison, of the rate structure.

For the cost comparison, it is assumed that residential customers were charged based on being assigned 1 EDU for their estimated sewerflow. The calculation of the billing unit for each type of billing for the non-residential customers is based on the estimated sewer flows resulting from each component (seats, rooms, etc.) on a per EDU basis. HDR researched available industry information to review the flow assumptions for each billing component of the City’s sewer rates.

There were four (4) industry sources of information found that HDR utilized to review the calculation of the non-residential charges for the City. The estimated flows from each of thesesources were used to determine the proportion of an EDU for each billing component (seats, rooms, etc.). In other words, the estimated flow for each customer was compared to the estimated residential flow. This calculation provided a ratio of each customer class to a residentialcustomer. This calculation was completed for each of the City’s different types of non-residentialcustomers. As noted, this approach was necessary given the lack of metered water data which is typically used to establish the relationships between customer classes. The industry data provided the relationship between the customer classes on a flow based perspective that is typically used in the development of a sewer cost of service study as noted in the Water F Sewer Cost of Service 15 City of Avalon — Sewer Rate Study Environment Federation Manual of Practice No. 27 (WEE MOP #27). Provided in Table 3 - 1 is a summary of the flow estimates on an EDU basis for the customers served by the City by sourceof information obtained by HDR.

Table 3-1
Example of the Sewer Rate Proportionality Review
Proportion to 1 EDU (230 gallons per day)
2005 EPA WA
Billing Unit Current Metcalf Design Dept. of Ohio Proposed Customer Class / Basis City & Eddy m Manual (2) Heafth 131 EPA (41 Ratio Residential Living Unit 1.00 1.00
Public Shower Per Shower 0.33 0.18 0.17 0.33
Hotel Per Room 0.55 0.30 0.48 0.40 0.40 0.55
Take-Out Restaurant Each 1.52 1.56 1.30 2.08 2.10 1.52
Shop/Office Each 1.00 0.80 1.04 1.20 1.60 1.00Other Combined Per 1,000 0.64 0.64 Shops / Offices5 sq. ft.

Laundry Wash Unit 1.35 1.35 2.20 2.00 1.60 1.35
Bar/Restaurant (<100) Each 3.01 2.80 3.60 3.20 3.50 3.01 Bar/Restaurant (>100) Each 4.50 4.20 5.40 4.80 5.60 4.50 Church Each 2.02 1.20 1.60 2.00 2.00 2.02
[1] — “Wastewater Engineering -Treatment and Resource Recovery”, Metcalf & Eddy AECOM, Fifth Edition[2) — “Onsite Wastewater Treatment Systems Manual”, United States Environmental Protection Agency, June 2005[3] — “Water System Design Manual”, Washington Department of Health, 2020 [4] — “NOl Instructions” Attachment B, Ohio Environmental Protection Agency, 2012[5] — For multiple shops and/or office on a single parcel Given the results of the review of the flow assumptions, and resulting proportion of an EDU, theCity’s rates for non-residential customers appear to be reasonable and proportional. While there is a difference in the ratios, it should be noted that the flow assumptions vary depending on the calculation and assumptions for each reference. As an example, for hotels, it can vary depending on the total flow from the hotel which may, or may not, include laundry facilities, restaurant, bar,etc. Given this discussion, it is recommended that the proposed rates maintain the current billingstructure and only the level of the rates be adjusted to reflect the impacts customers place on the system. The total cost to distribute is based on the FY 2026-27 revenue requirement of $3,877,731 (Table 2 — 2) less non-operating revenues of $341,746 and equals $3,535,985.

Table 3 — 2 shows the distribution of costs based on the relationships in Table 3 — 1. The total distributed costs
F Sewer Cost of Service 16 City of Ava Ion — Sewer Rate Study Table 3-2
Distributed Costs — FY 2026-27
Adj.

Billing EDU Billing % of Distributed Unit Cost
Customer Class Units Factor Units Total Costs rounded
Residential 2,100 1.00 2,100 71.4% $2,523,675 $1,201.75Public Shower 44 0.33 15 0.5% 17,552 398.90Hotel 823 0.55 453 15.4% 543,962 660.95 Take-Out Restaurant 24 1.52 36 1.2% 43,782 1,825.25Shop / Office 111 1.00 111 3.8% 133,394 1,201.75 Other Combined Shops / Offices 105 0.64 67 80,750 769.05 Laundry 41 1.35 55 1.9% 66,516 1,62235
Bar/Restaurant (<100) 15 3.01 45 1.5% 54,202 3,613.45Bar/Restaurant (>100) 12 4.50 54 1.8% 64,837 5,403.10 Church 3 2.02 6 0.2% 7,289 2,429.50
Total $3,535,959

3.3 Consultant’s Conclusions
The City’s current sewer rate structure was reviewed to determine the cost-basis and the proportionality of the sewer rates. It is also important to note that the City does not receivemetered water use data, which is typically used to estimate the wastewater flow in a sewer cost of service analysis for establishing rates. Therefore, the first step was to define one (1) equivalentdwelling unit (EDU), as the base for estimated sewer flow. The EDU reflects the estimated flow of the typical single-family residential customer. In other words, each single-family customer is assigned 1 EDU. The remaining customers (non-residential) are billed based on a variety ofdifferent units such as the number of rooms, showers, seats, etc., with each billing unit being a proportion of 1 EDU based on industry standard sewer flow estimates.

The City’s cost of service study analyzed the proportions based on assumed wastewater contributions. Given the results of the review of the flow assumptions, and resulting proportionof an EDU, the City’s rates for non-residential customers appeared to be reasonable andproportional. Given this, proposed sewer rates can be developed to reflect the overall revenueneeds and relationships between the customer types on an EDU basis as is the City’s current approach.

F Sewer Cost of Service 17 City of Avalon —Sewer Rate Study 4 Sewer Rate Design
The final step of the City’s comprehensive sewer rate study is the design of proposed rates to collect the appropriate levels of revenues, based on the results of both the revenue requirementand the cost of service analyses. In developing the City’s proposed sewer rates, consideration is given to the level of the rates as well as the structure of the rates. The level of rates reflects the amount of revenues that should be collected while the structure of the rates is how it is collected(i.e., component charges) from the customers.

The overall revenue level for the City’s has been established in the revenue requirement analysis (Section 2) while the proportional distribution of costs has been developed in the cost of service analysis (Section 3) which provides the revenue levels to be collected based on cost causation and the cost basis for each rate component.

4.1 Rate Design Criteria and Considerations
Prudent rate administration dictates that several criteria that are considered when setting utilityrates. Some of these rate design criteria are listed below:
• Rates which are easy to understand from the customer’s perspective• Rates which are easy for the City to administer • Cost-based and proportional• Continuity, overtime, of the rate making philosophy• Provide revenue stability from month to month and year to year• Proportional and non-discriminatory (cost-based)• Meet the requirements of Proposition 218 Given the requirement and intent of Proposition 218, the last consideration, cost-based rates, should be of paramount importance and provide the primary guidance to utilities on ratestructure and policy. However, it is important that the City provides its customers with a proper price signal as to what their consumption is costing. This goal may be approached through ratelevel and structure. When developing the proposed rate designs, all the above-listed criteria canbe taken into consideration. However, it should be noted that it is difficult, if not impossible, to design a rate that meets all the goals and objectives listed above. For example, it may be difficult to design a rate that takes into consideration the customer’s ability to pay, and one which is costbased. In designing rates, there are always trade-offs between the goals and objectives and a delicate balance must always be struck.

The establishment of cost-based and proportional rates was of paramount importance in the development of the City’s sewer Study. Meeting the requirements and documenting the steps taken to develop cost-based and proportional rates has been in the forefront with the legal challenges in the State of California on utility rates. A focus has been given to meeting the requirements of California Constitution article XIII D, section 6 (Article XIII D). A key component of Article XIII D is the development of rates which reflect the cost of providing service and are proportionally distributed between the customer classes of service, and the customers within each class. HDR would point out that there is no single methodology for proportionally assigning F Sewer Rate Design 18 City of Avalon — Sewer Rate Study costs to the customer classes. The Water Environment Federation Manual of Practice #27 provides methodologies which may be used to establish cost-based rates. Unfortunately, Article XIII D is not prescriptive and does not provide a specific methodology for establishing cost-based rates.HDR is of the opinion that the proposed rates meet the legal requirements of Article XIII D. HDR reaches this conclusion based upon the following:
• The revenue derived from sewer rates does not exceed the funds required to provide the property related service (i.e., sewer service). The proposed rates are designed to collect the overall revenue requirement of the City’s sewer system. • The revenues derived from sewer rates shall not be used for any purpose other than that for which the fee or charge is imposed. The revenues derived from the City’s sewer rates are used exclusively to fund the City’s sewer system O&M and provide adequate funding for capital improvement, repair, and replacement. • The amount of a fee or charge imposed upon a parcel or person as an incident of property ownership shall not exceed the proportional costs of the service attributable to the parcel. The Study has appropriately grouped customers into customer classes of service (residential, restaurants, hotel, theatre, etc.) that reflect the varying customer usage patterns and system requirements (i.e., the benefits they receive from and burdens they place on the system) of each customer class of service. The grouping of customers and rates into these classes of service creates the proportionality expected under ArticleXIII 0 by having differing rates by customer classes of service which reflect both the levelof revenue to be collected by the utility, and the manner in which these costs are incurredand assigned to customer classes of service based upon their proportional impacts.

4.2 Overview of the Proposed Rate Structures
The main goal was to provide the cost-basis, or justification, for the proposed rates to reflect the rate setting requirements in California. This was accomplished through the development of the cost of service analysis using industry standard approaches (WEF MOP #27) and the City’s systemand customer characteristics. The cost of service analysis provided the allocation and proportional distribution of costs as developed in the cost basis for purposes of final proposed rates.

4.3 Present and Proposed Sewer Rates
The City’s rate structure is an annual flat fixed charge for all customers, and only the units andthe level of rate are unique to each class. In developing the proposed sewer rates, the current rate structure was maintained and the level of the rates was adjusted to reflect the revenue target for the proposed five-year rate setting period. As noted, the proportionality, and calculation of the proposed rates, are maintained based on the review of the flow assumptionsand calculation of an EDU. The annual flat fixed charges were adjusted to maintain revenue sufficiency and to maintain parity between customers over the five-year period.

Provided below in Table 4 — 1 is a summary of the present and proposed annual rates for the City’s sewer customers. The proposed rate is calculated by taking the rate for Residential (which F Sewer Rate Design 19 City of Avalon — Sewer Rate Study is set at 1 EDU) and multiplying it by the current EDU ratios. The proposed rates for subsequent years were calculated based on the annual rate adjustment taken from the revenue requirement analysis and shown in Table 4— 1.

Table 4—1
Present and Proposed Annual Sewer Rates
Present FY FY FY FY FY Customer Class
Rates 2026-27 2027-28 2028-29 2029-30 2030-31
Residential $1,097.50 $1,201.75 $1,315.90 $1,440.90 $1,527.35 $1,619.00 Commercial
Public Shower $364.30 $398.90 $436.80 $478.30 $507.00 $537.40Hotel 603.60 660.95 723.70 792.45 840.00 890.40Laundries 1,481.60 1,622.35 1,776.45 1,945.20 2,061.90 2,185.60 Shops / Offices 1,097.50 1,201.75 1,315.90 1,440.90 1,527.35 1,619.00Other Combined Shops/Offices* 702.35 769.05 842.10 922.10 977.45 1,036.10 Take-out Restaurant 1,666.00 1,824.25 1,997.55 2,187.30 2,318.50 2,457.65 Churches 2,218.75 2,429.50 2,660.30 2,913.00 3,087.75 3,273.05 Bar / Restaurant (<100) 3,300.00 3,613.45 3,956.70 4,332.55 4,592.45 4,868.05Bar / Restaurant (>100) 4,934.40 5,403.10 5,916.30 6,478.30 6,867.00 7,279.05

4.4 Summary of the Sewer Rate Study Update
This completes the analysis for the City’s sewer utility. Based on the operating and capital needs, it is recommended that rates be increased by 9.5% in FY 2026-27 through FY 2028-29 and 6.0%in FY 2029-30 and FY 2030-31. The City will continue to monitor the need for future adjustments and implement rates that reflect the costs incurred to provide sewer services. As noted, the data typically used to establish the customer relationships, in this case metered water consumption, is not available. Given this, industry standard flow rates were used to establish the relationshipsbetween the customer classes of service, the technical analyses completed as part of the comprehensive sewer rate study can be found in the Technical Appendix of this report.

4.5 Proposition 218
Given the requirements of what is commonly referred to as Proposition 218, a process must be utilized in order to adopt and implement a change in the City’s sewer rates. The first requirementis that the proposed rates must be cost-based or justified and that is the reason the City has developed the Study. Once the cost basis for the proposed sewer rates have been calculated, a public notice process must be undertaken in order to move forward with the adoption of theproposed rates. This begins with the presentation of the proposed rates to the City Council. If theproposed rates are acceptable and prudent, the City Council can direct staff to prepare and mail the Proposition 218 notices to the City’s customers which outlines the changes in sewer rates and the time, date, and location of the public hearing.

The City held the public hearing for the sewer rate study on May 19th, 2026 at 5:00pm. At the public hearing, the protest votes were counted and absent a majority of 50% + 1, the City Council F Sewer Rate Design 20 City of Avalon — Sewer Rate Study was able to adopt the Study, unanimously. At a later date, the proposed sewer rates, not to exceed the rates as noticed to customers, will be brought forward to the City Council for adoptionand will be implemented for the next fiscal year starting July 1, 2026.

F Sewer Rate Design 21 City of Ava Ion — Sewer Rate Study I Technical Appendix
F Technical Appendix City of Ava Ion — Sewer Rate Study 22 City of Avalon
Sewer Rate Study
Revenue Requirement Summary
Exhibit 1
FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 Revenue
Rate Revenues $3,229,210 $3,229,210 $3,229,210 $3,229,210 $3,229,210 $3,229,210 Non-Operating Revenues 296,000 341,746 364,222 394,998 422,457 454,946 Total Revenues $3,525,210 $3,570,956 $3,593,432 $3,624,208 $3,651,667 $3,684,156 Expenses
Total Operations & Maintenance $3,297,096 $3,449,058 $3,608,090 $3,774,525 $3,948,709 $4,131,006 Net Debt Service 0 0 0 0 0 0
Rate Funded Capital 225,000 370,000 575,000 820,000 720,000 790,000 Reserve Funding 3,114 58,673 53,035 40,207 247,866 297,705 Total Revenue Requirement $3,525,210 $3,877,731 $4,236,125 $4,634,733 $4,916,576 $5,218,712 Balance/(Deficiency) of Funds $0 ($306,775) ($642,694) ($1,010,524) ($1,264,908) ($1,534,555) Bal/(Def.) as a % of Rate Rev. 0.0% 9.5% 19.9% 31.3% 39.2% 47.5% Proposed Rate Adjustment 0.0% 9.5% 9.5% 9.5% 6.0% 6.0%
AddI Revenue from Adj. $0 $306,775 $642,694 $1,010,524 $1,264,908 $1,534,555 Total Bal./(Def.) of Funds $0 ($0) ($0) $0 $0 $0
Additional Rate Increase Needed 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% DSC
Before
Ratio
Rate Adjustment N/A N/A N/A N/A N/A N/A
After Rate Adjustment N/A N/A N/A N/A N/A N/A
Avg Res Annual Bill $1,097.50 $1,201.76 $1,315.93 $1,440.94 $1,527.40 $1,619.04 Total Ending Balance $1,442,161 $1,022,397 $772,299 $905,412 $1,308,872 $1,812,416 lof9 06/01/2026
City of Avalon
Sewer Rate Study
Exhibit 2
Escalation Factors
FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 Revenues
Customer Growth Calculated 0.0% 0.0% 0.0% 0.0% 0.0%
Consumption Growth 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Miscellaneous Revenues 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Expenses
Labor Budget 5.0% 5.0% 5.0% 5.0% 5.0%
Benefits -Medical Budget 5.0% 5.0% 5.0% 5.0% 5.0%
Benefits-Other Budget 3.5% 3.5% 3.5% 3.5% 3.5%
Materials & Supplies Budget 3.5% 3.5% 3.5% 3.5% 3.5%
Equipment Budget 4.0% 4.0% 4.0% 4.0% 4.0%
Miscellaneous Budget 3.0% 3.0% 3.0% 3.0% 3.0%
Utilities Budget 4.0% 4.0% 4.0% 4.0% 4.0%
Insurance Budget 5.0% 5.0% 5.0% 5.0% 5.0%
Environ Budget 4.7% 4.7% 4.7% 4.7% 4.7%
Rate Adjustment 0.0% 9.5% 9.5% 9.5% 6.0% 6.0%
Flat Budget 0.0% 0.0% 0.0% 0.0% 0.0%
Interest 2.0% 2.0% 2.0% 2.0% 2.0% 2.0%
New Debt Service
Low Interest Loans
Term inYears 20 20 20 20 20 20
Rate 3.0% 3.0% 3.0% 3.0% 3.0% 3.0%
Revenue Bond
Term in Years 20 20 20 20 20 20
Rate 5.0% 5.0% 5.0% 5.0% 5.0% 5.0%
2 of 9 06/01/2026
City of Avalon
Sewer Rate Study Page 1 of 4
Eehibit 3
Revenue Requirement
Budget Projected
fl 2025-26 FY 2026-27 Ft 2027-28 CV 2028-29 FY 2029-30 Ft 2030-31 Notes Rote
Revenues
Total
Revenues
Rote Revenues $3,229,210 $3,229,210 $3,229,210 $3,229,210 $3,229,210 $3,229,210 As Customer Growth Non-Operating Revenues
Interest $43,500 $24,646 $17,947 $16,777 $22,143 $31,213 Calcd on Oper. Balance Harbor Enterprise Fund 242,500 307,101 336,275 168,221 390,314 413,733 As Rate Adjustment Sewer Lateral Fee 10000 10,000 10,000 10,000 10,000 10,000 As Miscellaneous Reuenues Island Co Discharge Permit 0 0 0 0 0 0 As Miscellaneous Reuenues Total Non-Operating Revenues $296,000 $341,746 $364,222 $394,998 $422,457 $454,946 Total Revenues $3,525,210 $3,570,956 $3,593,432 $3,624,208 $3,651,667 $3,684,156 Sewer Service
Salaries & Benefits
Salaries Regular $61,232 $84,294 $67,508 $70,884 $74,428 $78,145 As Labor FICA Retirement 9,396 9,725 10,065 10,418 10,782 11,160 As Benefits - Other CALFer5 Unfunded Liability FMT 270 279 289 299 310 321 As Benefits - Other Health / Ufe Insurance 1,415 1,486 1,560 1,638 1,720 1,806 As Benefits - Medical Workers Comp 4,303 4,518 4,744 4,981 S,230 9,492 As Benefits - Medical Unemployment Ins 166 174 183 192 202 212 As Benefits - Medical Clothing Allowance 0 0 0 0 0 0 As Benefits -Other
Total Salaries & Benefits $76,782 $80,476 $84,350 $88,412 $92,672 $97,139 Maintenance & Operations
Special Dept. topense $1,000 $1,030 $1,061 $1,093 $1,126 $1,159 As Miscellaneous Utilities - General 9,000 9,360 9,734 10,124 10,529 10,950 As Utilities Utilities - Electricity 125,000 130,000 135,200 140,608 146,232 192,082 As Utilities Utilities - Gas / Water / Dump 150,000 156,000 162,240 168,730 175,479 182,498 As Utilities Miscellaneous Fees 39,000 36,050 37,132 38,245 39,393 40,579 As Miscellueeous Storm Dumuge 10,500 10,819 11,139 11,474 11,818 12,172 As Miscellaneous tmergency Muietenunce 150,000 1SG,000 162,240 168,730 17S,479 182,498 As Equipment Communications 3,500 3,605 3,713 3,825 3,939 4,007 As Miscellaneous Total Maintenance & Operations $484,000 $502,860 $522,459 $542,827 $563,994 $585,991 Contract Services
Professional Services $52,500 $55,125 $57,831 $60,775 $63,814 $67,005 As Labor Pro. Srvcs - Annual Permittiog 72,500 76,125 79,931 83,928 88,124 92,530 As Labor Pro. Srvct - H25 Control 0 0 0 0 0 0 As Labor
Pro. Srvcs - Fulconer 60,000 63,000 66,190 69,458 72,930 76,577 As Labor City Attorney Retainer 13,000 13,650 14,333 15,049 10,802 16,592 As Labor tneiron Strategy Consuftunts 1697,951 1,777,755 1,861,309 1,948,791 2,040,384 2,136,282 As Enoiron Total Contract Services $1,895,961 $1,985,655 $2,079,604 $2,178,001 $2,281,054 $2,388,986 Internal Services
General Insurance $88,833 $93,274 $97,938 $102,835 $107,977 $113,375 As Insurance Admit Oeerhead 267,181 280,540 294,567 309,290 324,760 340,998 As Labor Total Internal Services $356,014 $373,814 $392,505 $412,130 $432,737 $454,374 Total Sewer Service $2,812,747 $2,942,805 $3,078,919 $3,221,370 $3,370,457 $3,526,490 3of9 06/01/2026
City of Avalon
Sewer Rate Study Page 2 of 4
Exhibit 3
Revenue Requirement
Budget Projected
FY 2025-26 FY 2026-27 FY 2027-26 FY 2028-29 FY 2029-30 FY 2030-31 Notes Sewer Service Public Works
Salaries & Benefits
Salaries Regular $141,371 $148,440 $155,862 $163,655 $171,837 $180,429 As Labor Overtime Regular 4,325 4,541 4,768 S,007 5,257 5,520 As Labor PICA Retirement 25,801 26,704 27,639 28,606 29,607 30,643 At Benefits -Other CALPers Unfunded Liability PMT 36,228 37,496 38,808 40,167 41,572 43,027 As Benefits -Other Health / Life Insurance 33,814 35,505 37,280 39,144 41,101 43,156 As Benefits - Medical Workers Comp 10,038 10,540 11,067 11,620 12,201 12,811 As Benefits - Medical Unemployment Ins 389 408 429 450 473 496 As Benefits - Medical Other Personnel Services 0 0 0 0 0 0 As Benefits - Other Clothing Allowance 1,166 1,206 1,248 1,292 1,337 1,384 As Benefits - Other Total Salaries & Benefits $253,131 $264,840 $277,101 $289,940 $303,386 $317,468 Maintenance & Operations
Special Dept. Espense $1,176 $1,210 $1,247 $1,284 $1,322 $1,362 As Miscellaneous Miscellaneous Pens 15,000 16,450 15,914 16,391 16,883 17,389 As Miscellaneous Total Maintenance & Operations $16,175 $16,660 $17,160 $17,675 $18,205 $18,751 Contract Services
SWRCB - Waste Discharge Fee $0 $0 $0 $0 $0 $0 As Materials & Supplies SWRCB -Annual Audit SSMP 19,500 20,183 20,889 21,620 22,377 23,160 As Materials & Supplies Total Contract Services $19,500 $20,183 $20,889 $21,620 $22,377 $23,160 Internal Services
General Insurance $0 $0 $0 $0 $0 $0 As Insurance
Admin Overhead 0 0 0 0 0 0 As Labor
Equipment Lease Charges 145,543 152,820 160,461 168,484 176,908 185,753 As Labor Total Internal Services $145,543 $152,820 $160,461 $168,484 $176,908 $185,753 Total Sewer Service Public Works $434,349 $454,502 $476,610 $497,719 $520,876 $S45,132 Sewer Maintenance & Development
Salaries & Benefits $0 $0 $0 $0 $0 $0 As Labor
Contract Services 0 0 0 0 0 0 As Labor
WWW- Maint. & Repair of Bldg. Grsds. 50,000 S1,750 53,561 55,436 57,376 59,384 As Materials & Supplies Total Sewer Maintenance & Development $50,000 $51,750 $53,561 $55,436 $57,376 $99,384 Total Operations & Maintenance $3,297,096 $3,409,088 $3,608,090 $3,774,525 $3,948,709 $4,131,006 Debt Service
Interfund Loan $0 $0 $0 $0 $0 $0 Debt Schedule
NewSRPLoans 0 0 0 0 0 0 Calc@3%tor2oyrs
New Revenue Bonds 0 0 0 0 0 0 CaIc @ 5% for 20 Yrs
Totol Debt Service $0 $0 $0 $0 $0 $0
Less Connection Fees $0 $0 $0 $0 $0 $0
Net Debt Service $0 $0 $0 $0 $0 $0
4of9 06/01/2026
City of Ava Ion
Sewer Rate Study Page 3 of 4
Exhibit 3
Revenue Requirement
Budget Projected
FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 Notes Rate Funded Capital $225,000 $370,000 $575,000 $820,000 $720,000 $790,000 $479,328 FY 2024-25 Depr.