Agenda packet, regular meeting — Beaumont City Council, May 16, 2023 (part 1 of 10)

BEAUMONT

C A L I F O R N I A -

REGULAR SESSION
AGENDA
Tuesday, May 16, 2023
Regular Meeting: 6:00 PM - Closed Session to immediately follow 550 E. Sixth Street, Beaumont, CA
Materials related to an item on this agenda submitted to the City Council after distribution of the agenda packets are available for public inspection in the City Clerk's office at 550 E. 6th Street during normal business hours.

MEETING PARTICIPATION NOTICE
This meeting will will be recorded for live streaming as well as open to public attendance. Please use the following link during the meeting for live stream access: beaumontca.gov/livestream Public comments will be accepted using the following options.

1. Written comments will be accepted via email and will be read aloud during the corresponding item of the meeting. Public comments shall not exceed three (3) minutes unless otherwise authorized by City Council. Comments can be submitted anytime prior to the meeting as well as during the meeting up until the end of the corresponding item. Please submit your comments to:
[email protected]

2. Phone-in comments will be accepted by joining a conference line prior to the corresponding item of the meeting. Public comments shall not exceed three (3) minutes unless otherwise authorized by City Council. Please use the following phone number to join the call (951) 922 - 4845.

3. In -person comments are accepted by notifying the City Clerk using a provided Request to Speak Form prior to the start of the Public Comment Period. Public comments shall not exceed three (3) minutes unless otherwise authorized by City Council.

In compliance with the American Disabilities Act, if you require special assistance to participate in this meeting, please contact the City Clerk's office using the above email or call (951) 572 - 3196.

Notification 48 hours prior to a meeting will ensure the best reasonable accommodation arrangements.

Pages

REGULAR SESSION
A. CALL TO ORDER
Mayor Martinez, Mayor Pro Tem Fenn, Council Member Lara, Council Member Voigt, Council Member White
Report out from Closed Session
Action on any Closed Session Items
Action of any Requests for Excused Absence
Pledge of Allegiance
Invocation
Adjustments to the Agenda
Conflict of Interest Disclosure
B. ANNOUNCEMENTS / RECOGNITION / PROCLAMATIONS /

CORRESPONDENCE
B.1 National Police Week 2023 9
C. PUBLIC COMMENT PERIOD (ITEMS NOT ON THE AGENDA)
Any one person may address the City Council on any matter not on this agenda.

If you wish to speak, please fill out a "Public Comment Form" provided at the back table and give it to the City Clerk. There is a three (3) minute time limit on public comments. There will be no sharing or passing of time to another person.

State Law prohibits the City Council from discussing or taking actions brought up by your comments.

D. CONSENT CALENDAR
Items on the consent calendar are taken as one action item unless an item is pulled for further discussion here or at the end of action items. Approval of all Ordinances and Resolutions to be read by title only.

D.1 Ratification of Warrants
Recommended Action:

Ratify Warrants dated:

April 28, 2023
May 4, 2023
D.2 Approval of Minutes
Recommended Action:

Approve Minutes dated May 2, 2023.

D.3 2023 City of Beaumont Financial Policies Manual
Proposed 2023 City of Beaumont Financial Policies with added language.
10 44
52 Recommended Action:

Approve the 2023 City of Beaumont Financial Policies Manual.

D.4 Declaration of Surplus Property 195

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Surplus property identified and requesting disposal thereof.

Recommended Action:

Approve disposal and/ or auction of identified City surplus property.

D.5 Washington D.C. Visit Summary
Summary of City legislative visit to Washington D.C.

Recommended Action:

Receive and file.

D.6 Approval of the FY 2023/24 Local Responsibility Area Wildland Protection Reimbursement Agreement
Request to approve the FY 2023/24 Local Responsibility Area Wildland Protection Reimbursement Agreement with CAL FIRE.

Recommended Action:

Waive the full reading and adopt by title only, "A Resolution of the City Council of the City of Beaumont, California, Approving an Agreement with the California Department of Forestry and Fire Protection for Services from July 1, 2023 through June 30, 2024 for Fire Protection Services within the Local Responsibility Areas within the City," and Approval of the FY 2023/24 agreement with CAL FIRE for fire protection services within the Local Responsibility Areas within the City in the amount of $47,890.93.

D.7 Beaumont Police Department Specialized Equipment Inventory and Fiscal Impact Report
Requirement per Government Code 7072 to submit report annually to its governing body.

Recommended Action:

Receive and file.

D.8 Approve the Amended and Restated Joint Exercise of Powers Agreement of the Fire Risk Management Services Joint Power Authority Authorize and Adopt a Resolution of the City of Beaumont Authorizing Participation.

Recommended Action:

Waive the full reading and adopt by title only, "A Resolution of the City of Beaumont Authorizing Participation in and Approving the Amended and restated Joint Exercise of Powers Agreement of the Fire Risk Management Services Joint Powers Authority" and Approve the Amended and Restated Joint Exercise of Powers Agreement of the Fire Risk Management Services Joint Powers Authority.

D.9 Consideration of (PLAN2023-0920) Assignment and Assumption of a Development Agreement (06 -DA -01) for the Sunny Cal Specific Plan Assignment and Assumption of a Development Agreement No. 06 -DA -01 between the City of Beaumont and CV Communities, LLC.

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Recommended Action:

Approve the Assignment and Assumption of the Sunny -Cal Development Agreement 06 -DA -01 with Exeter Cherry Valley Land, LLC.

D.10 Set Time, Date and Place for a Special Workshop
To continue the discussion of the wastewater rate study.

Recommended Action:

Set time, date and place of the continued Wastewater Rate Study Workshop to be May 30, 2023, at 5:00 p.m.

E. YOUTH COUNCIL REPORT
Beaumont Youth Council Report Out and City Council Direction F. PUBLIC HEARINGS
Approval of all Ordinances and Resolutions to be read by title only.

F.1
Public Hearing and Consideration for the Fourth Amendment of the City's FY22/23-FY26/27 Capital Improvement Plan
Approval of Resolution to amend the five-year FY23-27 Capital Improvement Plan (CIP).

Recommended Action:

Conduct a Public Hearing, and
Waive the full reading and adopt by title only, "A Resolution of the City Council of the City of Beaumont Amending the Five -Year Capital Improvement Plan for Fiscal Years 2022/2023-2027."
OR
Deny adoption of the proposed Resolution and not increase funding in CIP Project No. PS -05.

F.2 Formation of Community Facilities District (CFD) No. 2023-1 (Fairway Canyon)
Hold a public hearing and approve by resolution the establishment of CFD No. 2023-1, approve a resolution to incur bond indebtedness, adopt a resolution certifying election result, and introduce ordinance authorizing the levy of special taxes.

Recommended Action:

Adopt, "Resolution of the City Council of the City of Beaumont, California, Establishing City of Beaumont Community Facilities District No. 2023-1 (Fairway Canyon) and Improvement Areas Therein, Authorizing the Levy of a Special Tax Therein, Calling an Election Within Each Improvement Area and Approving and Authorizing Certain Actions Related Thereto" and;
Adopt, "Resolution of the City Council of the City of Beaumont, California, Acting as the Legislative Body of City of Beaumont Community Facilities District No. 2023-1 (Fairway Canyon) Determining the Necessity to Incur Bonded Indebtedness within Improvement Areas Nos. 1 and 2 of City of

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Beaumont Community Facilities District No. 2023-1 (Fairway Canyon) in an Amount Not to Exceed $3,500,000 Within Improvement Area No. 1 and $11,000,000 Within Improvement Area No. 2 and Calling Elections Therein" and;
Adopt, "Resolution of the City Council of the City of Beaumont, California, Acting in its Capacity as the Legislative Body of City of Beaumont Community Facilities District No. 2023-1 (Fairway Canyon) Certifying Election Results" and;
Introduce by Title Only, "Ordinance of the City Council of the City of Beaumont, California, Acting in its Capacity as the Legislative Body of City of Beaumont Community Facilities District No. 2023-1 (Fairway Canyon) Authorizing the Levy of Special Taxes Within Improvement Area No. 1 and Improvement Area No. 2."
G. ACTION ITEMS
Approval of all Ordinances and Resolutions to be read by title only.

G.1 FY2022-2023 No.6 Budget Amendment 535
Review items needing budget amendments in the FY2022-2023 budget.

Recommended Action:

Approve FY2022-2023 budget amendments as outline in attachment A.

G.2 Award a Public Works Agreement to EverFence Corporation in an Amount Not to Exceed $204,269 for the Police Station Perimeter Fencing — Capital Improvement Project No. PS -02
Award Public Works Agreement for Police Department Perimeter Fence.

Recommended Action:

Approve the Public Works Agreement with EverFence Corporation in the amount of $204,269 and authorize the City Manager to approve invoices for contingency in an amount up to $20,426 - for a total not to exceed of $224,695.

G.3 Drainage at Wellwood Avenue and Eleventh Street
Development of Capital Improvement Plan project for drainage at Wellwood Avenue and Eleventh Street.

Recommended Action:

Authorize City staff to request a CIP project and funding from RCFC & WCD for the design and construction of MDP Line 8.

G.4 Award of Contracts for On -Call Building and Safety Plan Check Services Selection of four (4) firms to provide on -call building and safety plan check services to meet current needs and further enhance the level of customer service.

Recommended Action:

Award a professional services agreement to 4Leaf, Inc.; Bureau Veritas; Scott Fazekas & Associates, Inc.; and Willdan for on -call Building and Safety services in an annual amount not to exceed the fiscal year's council approved budget for plan check and inspection fees in the

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539
647
652

Building and Safety Budget for the year of the contract.

G.5 Award of Contracts for On -Call Planning and Environmental Services Selection of six (6) consulting firms to provide on -call planning and environmental services to further enhance the level of customer service.

Recommended Action:

Approve the on -call services contracts with Kimley-Horn, Placeworks, Psomas, MIG, the Altum Group and Chambers Group, Inc.

G.6 Award a Professional Services Agreement to Transtech Engineers, Inc. for On -Call Capital Improvement Program Project Management Services On -Call Capital Improvement Program Project Management Services in an amount not to exceed $500,000.

Strategic Plan Objectives:

Priority Level 1, Target 2, Goals 1-5;
Priority Level 2, Target 2, Goals 6-8;
Priority Level 3, Target 2, Goal 9;
Priority Level 3, Target 5, Goal 6
Recommended Action:

Award a professional services agreement to Transtech Engineers, Inc for on -call CIP program management services in an amount not to exceed $500,000.

G.7 Administrative Draft of the Objective Design Standards Presentation of the Administrative Draft of the Objective Design Standards to obtain feedback and direction from the City Council for future consideration.

Recommended Action:

Review Administrative Draft of the Objective Design Standards; and, Provide feedback and direction to City staff on the Administrative Draft of the Objective Design Standards.

G.8 Authorization for Payment of Invoice from County of Riverside Registrar of Voters
Invoice 3792 in the amount of $113,094.71 for election services.

Recommended Action:

Authorize the payment of $113,094.71 to the County of Riverside Registrar of Voters for Election Services rendered in 2022.

G.9 Approval of City Attorney Invoices for the Month of April 2023 Recommended Action:

Approve invoices in the amount of $118,914.31.

H. LEGISLATIVE UPDATES AND DISCUSSION
I. ECONOMIC DEVELOPMENT UPDATE
Economic Development Committee Report Out and City Council Direction J. CITY TREASURER REPORT
Finance and Audit Committee Report Out and City Council Direction

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K. CITY CLERK REPORT
L. CITY ATTORNEY REPORT
M. CITY MANAGER REPORT
M.1 Fire and PD Status Reports (PD report to be provided at meeting) M.2 4th Quarter 2022 Sales Tax Report
M.3 Gov in the Park
N. FUTURE AGENDA ITEMS
• Resource for residents to contact local businesses
• City staff first aid and safety discussion
• Truck routes
• Short-term rentals
• Assessment for the need for additional community center(s) • Sign ordinance
• Processing fee waivers at a staff level
• Commercial landscape enforcement
• Report of warehouse employment, sales, tax revenue and status updates
O. COUNCIL REPORTS
White
Voigt
Lara
Fenn
Martinez
P. PUBLIC COMMENTS REGARDING CLOSED SESSION
P.1 Conference with Legal Counsel Regarding Potential Initiation of Litigation Pursuant to Government Code Section 54956.9(d)(4).

P.2 Conference with Legal Counsel Regarding Existing Litigation Pursuant to Government Code Section 54956.9(d)(1): Paula Ann Wright v. City of Beaumont, Riv. Sup. Ct. Case No. CVRI2204721 P.3 Conference with Legal Counsel Regarding Existing Litigation Pursuant to Government Code Section 54956.9(d)(1): Juan Cazares et. al. v. City of Beaumont, Riv. Sup. Ct. Case No.CVRI2300446 P.4 Conference with Legal Counsel Regarding Existing Litigation Pursuant to Government Code Section 54956.9(d)(1): Carolyn DeRyke v. City of Beaumont, Riv. Sup. Ct. Case No. CVRI2300070 P.5 Conference with Real Property Negotiators Pursuant to Government Code Section 54956.8.

Property: 515-516 California Avenue (APN 418-091-012). Agency Negotiator: City Manager Elizabeth Gibbs or her designee. Negotiating Parties: City of Beaumont as potential purchaser and PRRO as potential

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1297
1303
1309
1311

seller. Under Negotiation: Price and terms.

Q. ADJOURNMENT TO CLOSED SESSION
R. ADJOURNMENT
The next regular meeting of the Beaumont City Council, Beaumont Financing Authority, the Beaumont Successor Agency (formerly RDA), the Beaumont Utility Authority, the Beaumont Parking Authority and the Beaumont Public Improvement Agency is scheduled for Tuesday June 6, 2023, at 6:00 p.m. unless otherwise posted.

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Proclamation
National Police Week 2023
WHEREAS, The Congress and President of the United States have designated May 15, 2023 as Peace Officers' Memorial Day, and May 14th to 20th, 2023 as National Police week; and WHEREAS, the members of the Beaumont Police Department play an essential role in safeguarding the rights and freedoms of all those residing in or visiting Beaumont; and WHEREAS, it is important that all residents know and understand the duties, responsibilities, hazards, and sacrifices of their law enforcement agency, and that members of the Police Department recognize their duty to serve the people by safeguarding life and property, by protecting them against violence and disorder, and by protecting the innocent against deception and the weak against oppression; and WHEREAS, the men and women of the Beaumont Police Department unceasingly provide a vital public service.

NOW, THEREFORE BE IT RESOLVED, that the Mayor and City Council of the City of Beaumont call upon all patriotic, civic and educational organizations to observe the week of May 14th to the loth, 2023 as National Police Week with appropriate ceremonies and observances in which all of our people may join in commemorating law enforcement officers, past and present, who, by their faithful and loyal devotion to their responsibilities, have rendered a dedicated service to their communities and, in so doing, have established for themselves an enviable and enduring reputation for preserving the rights and safety of all residents.

PROCLAIMED THIS 16TH DAY OF MAY 2023.

ATTEST:

Mayor City Clerk

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AGENDA ITEM NO.

BEAUMONT
—C A L I F O R N I A
Wells Fario
Printed Checks
ACH
NvoicePay
Wires
Bank Drafts

WARRANTS TO BE RATIFIED
111556-111576
691-692
APA004473-APA004550
A/P Total
Bank of Hemet
Ca1PERS
Matrix Trust
Friday, April 28, 2023
$ 46,274.72 FY 22/23
$ 5,447.27
$ 591,839.91 FY 22/23
$ 643,561.90
$ 3,000,000.00 Payroll Account Replenishment
$ 52,059.09 743 Classic
$ 49,616.19 742 Classic
$ 29,324.99 27308 PEPRA
$ 27,641.11 25763 PEPRA
$ 31,227.98 457 Payroll 04/21/23
$ 1,304.85 401(A) Payroll 04/21/23
$ 845.99 FICA Payroll 04/21/23

I DO HEREBY CERTIFY THIS WARRANT LIST HAS BEEN COMPILED AND PREPARED TO MEET THE DAILY OPERATIONS FOR THE FISCAL YEAR JULY 1, 2022 - JUNE 30, 2023 SIGNATURE:

TITLE: CITY TRE SU
SIGNATURE:

TITLE: FINA F-DTECT

SCANNED

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City of Beaumont, CA

B AU ON'T
Vendor Number Vendor Name
Bank Code: AP BANK WF-AP BANK WELLS FARGO
4614 ANTHONY CABRAL
Payable # Payable Type
Account Number
Invoice
100-2080-7070-0000
1093 ASHLEY STARR
Payable # Payable Type
Account Number
RCT R01308559 Invoice
100-1550-7040-0000
4922
Payable #
04/28/23
4595
Payable #

CARLEY CHAPMAN
Payable Type
Account Number
Invoice
100-2050-7066-0000

CAROLE KENDRICK
Payable Type
Account Number
05/21/23-05/23/ Invoice
100-1235-7066-0000
2902
Payable #

DANIEL DIAZ
Payable Type
Account Number
05/21/23-05/23/ Invoice
4918
Payable #

DARLENE PEACH
Payable Type
Account Number
RCT R01307622 Invoice
100-1550-7040-0000
4538
Payable #
BLD0743

JACKSSONS, INC
Payable Type
Account Number
Invoice
100-6050-7090-0000
100-6050-7090-0000
100-6050-7090-0000
100-6050-7090-0000
100-6050-8040-0000
4884 JAIME SALAS
Payable # Payable Type
Account Number
05/06/23-05/11/ Invoice
100-1230-7066-0000
4921

JAVIER HERNANDEZJR
Payment Date Payment Type
04/28/2023 Regular
Post Date Payable Description
Account Name Item Description
04/28/2023 K9 FUNDRAISING T-SHIRTS
SPECIAL DEPT SUPPLIES K9 FUNDRAISING T-SHIRTS
04/28/2023 Regular
Post Date Payable Description
Account Name Item Description
04/28/2023 DEPOSIT REFUND

RECREATION PROGRAMS DEPOSIT REFUND
Check Report
By Check Number
Date Range: 04/25/2023 - 05/01/2023
Discount Amount Payment Amount Number

0.00 1,243.17 111556
Discount Amount Payable Amount
Distribution Amount

0.00 1,243.17
1,243.17

0.00 65.00 111557
Discount Amount Payable Amount
Distribution Amount

0.00 65.00

65.00 04/28/2023 Regular 0.00 175.00 111558
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/28/2023 EMPLOYEE TRAINING REIMBURSEMENT 0.00 175.00
TRAVEL, EDUCATION, TRA EMPLOYEE TRAINING REIMBUR 175.00 04/28/2023 Regular 0.00 172.50 111559
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/28/2023 PER DIEM FOR CONFERENCE 0.00 172.50
TRAVEL, EDUCATION, TRA PER DIEM FOR CONFERENCE 172.50
04/28/2023 Regular 0.00 172.50 111560
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/28/2023 PER DIEM FOR CONFERENCE 0.00 172.50
TRAVEL, EDUCATION, TRA PER DIEM FOR CONFERENCE 172.50
04/28/2023 Regular 0.00 65.00 111561
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 DEPOSIT REFUND 0.00 65.00
RECREATION PROGRAMS DEPOSIT REFUND 65.00
04/28/2023 Regular
Post Date Payable Description
Account Name Item Description
04/27/2023 Trailer with side panels for grounds crew

EQUIP SUPPLIES/MAINT

EQUIPMENT
Doc Fees
Permanent Trailer ID
CA Tire Fee
CA Paper Title Fee
12 X 72 LD Dump; SN 4ZEDT122

0.00 11,909.48 111562
Discount Amount Payable Amount
Distribution Amount

0.00 11,909.48

70.04 20.00

8.75 25.00
11,785.69
04/28/2023 Regular 0.00 323.00 111563
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/28/2023 PER DIEM FOR TRAINING 0.00 323.00
TRAVEL, EDUCATION, TRA PER DIEM FOR TRAINING 323.00
04/28/2023 Regular

0.00 431.00 111564
5/1/2023 12:01:10 PM

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Page 1 of 20 ends

Check Report
Vendor Number
Payable #
4700
Payable #
Vendor Name
Payable Type
Account Number
Invoice
860-0000-2300-0000

KATIE JENSON
Payable Type
Account Number
05/21/23-05/23/ Invoice
100-1235-7066-0000
2954 KYLE WARSINSKI
Payable # Payable Type
Account Number
05/21/23-05/23/ Invoice
100-1235-7066-0000
3373
Payable #

MIRIAM AVALOS
Payable Type
Account Number
Invoice
100-6050-7037-000f
4582 SARA RETMIER
Payable # Payable Type
Account Number
05/06/23-05/11/ Invoice
100-2150-7k
2311
Payable #
04/28/23

SOUTHERN CALIFORNIA
Payable Type
Account Number
Invoice
100-3250-7010-0000
100-3250-7010-004X
100-3250-7010-008A
100-3250-7010-014A
100-3250-7010-014X
100-3250-7010-018X
100-3250-7010-019C
100-6050-7010-0000
100-6050-7010-002X
Payment Date Payment Type
Post Date Payable Description
Account Name Item Description
04/27/2023 RELEASE OF PROPERTY CASE 230313-0531
DEFERRED REVENUE RELEASE OF PROPERTY CASE 23
Date Range: 04/25/2023 - 05/01/2023
Discount Amount Payment Amount Number
Discount Amount Payable Amount
Distribution Amount

0.00 431.00
431.00
04/28/2023 Regular 0.00 172.50 111565
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/28/2023 PER DIEM FOR CONFERENCE 0.00 172.50
TRAVEL, EDUCATION, TRA PER DIEM FOR CONFERENCE 172.50
04/28/2023 Regular 0.00 172.50 111566
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/28/2023 PER DIEM FOR CONFERENCE 0.00 172.50
TRAVEL, EDUCATION, TRA PER DIEM FOR CONFERENCE 172.50
04/28/2023 Regular 0.00 200.00 111567
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/28/2023 VEHICLE MAINTENANCE 0.00 200.00
VEHICLE MAINTENANCE VEHICLE MAINTENANCE 200.00
04/28/2023 Regular 0.00 323.00 111568
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/28/2023 PER DIEM FOR TRAINING 0.00 323.00
TRAVEL, EDUCATION, TRA PER DIEM FOR TRAINING 323.00
EDISON 04/28/2023 Regular 0.00 1,623.69 111569
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/28/2023 ELECTRIC UTILITY 0.00 1,623.69
UTILITIES ELECTRIC UTILITY 550.95
UTILITIES (IA 4) ELECTRIC UTILITY 177.38
UTILITIES (IA 8A) ELECTRIC UTILITY 41.86
UTILITIES (IA 14A) ELECTRIC UTILITY 260.28
UTILITIES (IA 14) ELECTRIC UTILITY 70.27
UTILITIES (IA 18) ELECTRIC UTILITY 110.82
UTILITIES (IA 19C) ELECTRIC UTILITY 98.02
UTILITIES ELECTRIC UTILITY 87.69
UTILITIES IA 2 ELECTRIC UTILITY 226.42
4776 T.R. HOLLIMAN AND ASOCIATES, INC.

Payable # Payable Type
Account Number
AR.COB 2023. Invoice
700-4050-7900-0000
04/28/2023 Regular
Post Date Payable Description
Account Name Item Description
04/27/2023 Recycled Water Implementation Facilitato
CONTINGENCY Fees to be paid by City

0.00 13,340.00 111570
Discount Amount Payable Amount
Distribution Amount

0.00 13,340.00
13,340.00
5/1/2023 12:01:10 PM

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Page 2 of 20 ends

Check Report
Vendor Number
1050
Payable #
11Y3-XCN9-3P1N
[4GG-VTDN-19LR
161M-PV66-43N
166P-VNGH-FNC
19KX-RMC4-17X4
1CMQ-P914-4DT
1D47-RFV6-CNW
1D91-W1GD-46
1F9N-RTFJ-HTP7
1GYG-1DF9-3TM
1HC3-TVWJ-16XF
1KHK-7T09-N7N
1LDM-PTW6-.11V
1LGH-W4JT-61CY
1N FH-X76C-177C
1P6H-Y76X-9F6G
1RLD-GLLW-4H4T
1RPR-W4NJ-6Q1
1TGF-YGWW-NN
1TJ6-YGHK-11FV
Payable Type
Account Number
Invoice
�JO-1240-7025-0000
Invoice
100-2050-7025-0000
Invoice
100-2050-7025-0000
Invoice
100-1240-7025-0000
Invoice
100-1230-7072-0000
Invoice
100-2050-7070-0000
Invoice
i'0-7072-0000
Invoice
100-2050-7025-0000
Invoice
750-7300-7085-0000
Invoice
100-6050-7037-0000
Invoice
100-2050-7025-0000
Invoice
100-1200-7025-0000
Invoice
100-1550-7040-0000
Invoice
100-1230-7072-0000
Invoice
100-1200-7025-0000
Invoice
750-7800-7037-0000
Invoice
.1240-7025-0000
Invoice
100-1230-7072-0000
Invoice
100-1225-7025-0000
Invoice
100-1550-7025-0000
100-1550-7040-0000
1TWH-YCKK-1TD Invoice
100-1235-7025-0000
1WWT-JLPY-3WL Invoice
700-4050-7072-0000
1YN7-NFMG-L1F Invoice
50-7025-0L_
3722

ARCHIVESOCIAL
Vendor Name

AMAZON CAPITAL SERVICES
Post Date
Payment Date Payment Type
04/28/2023 Virtual Payment
Payable Description
Account Name
04/27/2023 OFFICE SUPPLIES

OFFICE SUPPLIES
04/27/2023 OFFICE SUPPLIES

OFFICE SUPPLIES
Item Description

OFFICE SUPPLIES

OFFICE SUPPLIES
04/27/2023 COMPUTER SUPPLIES

COMPUTER SUPPLIES/MA COMPUTER SUPPLIES
04/27/2023 DEPT SUPPLIES

SPECIAL DEPT SUPPLIES DEPT SUPPLIES
04/27/2023 COMPUTER SUPPLIES

COMPUTER SUPPLIES/MA COMPUTER SUPPLIES
04/27/2023 OFFICE SUPPLIES

OFFICE SUPPLIES

OFFICE SUPPLIES
04/27/2023 BUILDING MAINTENANCE

BUILDING SUPPLIES/MAI BUILDING MAINTENANCE
04/27/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
04/27/2023 OFFICE SUPPLIES

OFFICE SUPPLIES OFFICE SUPPLIES
04/27/2023 OFFICE SUPPLIES

OFFICE SUPPLIES OFFICE SUPPLIES
04/27/2023 COMMUNITY EVENT SUPPLIES

RECREATION PROGRAMS COMMUNITY EVENT SUPPLIES
04/27/2023 COMPUTER SUPPLIES

COMPUTER SUPPLIES/MA COMPUTER SUPPLIES
04/27/2023 OFFICE SUPPLIES

OFFICE SUPPLIES OFFICE SUPPLIES
04/27/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
04/27/2023 OFFICE SUPPLIES

OFFICE SUPPLIES OFFICE SUPPLIES
04/27/2023 COMPUTER SUPPLIES

COMPUTER SUPPLIES/MA COMPUTER SUPPLIES
04/27/2023 OFFICE SUPPLIES

OFFICE SUPPLIES
04/27/2023 OFFICE SUPPLIES

OFFICE SUPPLIES

RECREATION PROGRAMS

OFFICE SUPPLIES

OFFICE SUPPLIES
04/27/2023 OFFICE SUPPLIES

OFFICE SUPPLIES OFFICE SUPPLIES
04/27/2023 COMPUTER SUPPLIES

COMPUTER SUPPLIES/MA COMPUTER SUPPLIES
04/27/2023 OFFICE SUPPLIES

OFFICE SUPPLIES OFFICE SUPPLIES
04/28/2023 Virtual Payment
Date Range: 04/25/2023 -05/01/2023
Discount Amount Payment Amount Number

0.00 4,145.23 APA004473
Discount Amount Payable Amount
Distribution Amount

0.00 795.20
795.20

0.00 13.96

13.96 0.00 54.15

54.15 0.00 125.00
125.00

0.00 161.55
161.55

0.00 272.88
272.88

0.00 201.90
201.90

0.00 586.40
586.40

0.00 69.13

69.13 0.00 61.79

61.79 0.00 318.91
318.91

0.00 90.04

90.04 0.00 46.80

46.80 0.00 54.34

54.34 0.00 18.16

18.16 0.00 209.28
209.28

0.00 106.67
106.67

0.00 36.62

36.62 0.00 186.45
186.45

0.00 439.51
375.67

63.84 0.00 45.22

45.22 0.00 117.45
117.45

0.00 133.82
133.82

0.00 6,287.40 APA004474
5/1/2023 12:01:10 PM

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Check Report
Vendor Number Vendor Name
Payable # Payable Type
Account Number
27706 Invoice
J-1230-7071-0000
1087
Payable #
158103

ARROWHEAD SCIENTIFIC
Payable Type
Account Number
Invoice
100-2050-7070-0000
2618 AT&T MOBILITY
Payable # Payable Type
Account Number
287302055450X0 Invoice
100-1230-7015-6048
1100
Payable #

AUTOZONE
Payable Type
Account Number
2882468253 Invoice
750-7900-7037-0000
2882471718 Invoice
750-7600-7037-0000
2882474624 Invoice
750-7800-7037-0000
2882479704 Invoice
750-7600-7037-0000
2882479752 Invoice
100-2050-7037-0000
2882481625 Invoice
750-7100-7037-0000
2882482738 Invoice
100-2050-7037-0000
1005 A -Z BUS SALES,INC.

Payable # Payable Type
Account Number
INVCOL8462 Invoice
750-7400-7037-0000
SOCOL7224 Invoice
750-8100-7053-0000
4517
Payable #
20486576
''(1507842
1140
Payable #
73310

BAY ALARM COMPANY
Payable Type
Account Number
Invoice
100-6000-7087-6070
Invoice
700-4050-7087-0000
Date Range: 04/25/2023 - 05/01/2023
Payment Date Payment Type
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 SOFTWARE SUBSCRIPTION 0.00 6,287.40
SOFTWARE SOFTWARE SUBSCRIPTION 6,287.40
Discount Amount Payment Amount Number
INC 04/28/2023 Virtual Payment 0.00 125.87 APA004475
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 DEPT SUPPLIES 0.00 125.87
SPECIAL DEPT SUPPLIES DEPT SUPPLIES 125.87
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name
04/27/2023 PHONE UTILITY

TELEPHONE (POLICE DPT)
Item Description

PHONE UTILITY
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
04/27/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
04/27/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
04/27/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
04/27/2023 CNG INSPECTION

PERMITS, FEES AND LICE CNG INSPECTION
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
04/27/2023 SECURITY SERVICES
SECURITY - 500 GRACE AV SECURITY SERVICES
04/27/2023 SECURITY SERVICES

SECURITY SERVICES SECURITY SERVICES

BEAUMONT SAFE & LOCK
Payable Type Post Date
Account Number
Invoice
100-2050-7070-0000
Invoice
Account Name
04/27/2023 DEPT SUPPLIES

SPECIAL DEPT SUPPLIES DEPT SUPPLIES
04/28/2023 Virtual Payment
Payable Description
Item Description
04/27/2023 BUILDING MAINTENANCE

0.00 1,287.68 APA004476
Discount Amount Payable Amount
Distribution Amount

0.00 1,287.68
1,287.68

0.00 785.86 APA004477
Discount Amount Payable Amount
Distribution Amount

0.00 0.00

0.00 488.10
488.10

5.38 5.38

23.04 23.04

25.41 25.41

58.36 58.36

65.62 65.62
119.95
119.95

0.00 660.44 APA004478
Discount Amount Payable Amount
Distribution Amount

0.00 0.00
236.94
236.94
423.50
423.50

0.00 780.00 APA004479
Discount Amount Payable Amount
Distribution Amount

0.00 0.00

30.00 30.00
750.00
750.00

0.00 222.29 APA004480
Discount Amount Payable Amount
Distribution Amount

0.00 4.29

4.29 0.00 119.00
5/1/2023 12:01:10 PM

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Page 4 of 20 ends

Check Report
Vendor Number
73367
1161
Payable #
43805
44170
44274
4484
Payable #
W 76546
1238
Payable #
HN59562
1250
Payable #
35975
1282
Payable # Payable Type
Account Number
5153457958 Invoice
750-7300-7053-0000
1285
Payable #
1298
Payable #
24619
1334
Payable #
12462354
1340

CITY OF BANNING
Payable Type
Account Number
Invoice
750-0000-4476-1016

CLASS ACTS AUTO BODY
Payable Type
Account Number
Invoice
100-2050-7037-0000
100-2050-7037-0000
Vendor Name
100-6000-7085-6025
Invoice

BIO-TOX LABORATORIES
Payable Type
Account Number
Invoice
100-2050-7068-0000
Date Range: 04/25/2023 -05/01/2023
Payment Date Payment Type Discount Amount Payment Amount Number BLDG MAINT- CITY HALL BUILDING MAINTENANCE 119.00
04/27/2023 BUILDING MAINTENANCE

BLDG MAINT - CITY HALL BUILDING MAINTENANCE

0.00 99.00

99.00 04/28/2023 Virtual Payment 0.00 2,546.00 APA004481 Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 Bio-Tox Blood Draw Analysis 0.00 564.00
CONTRACTUAL SERVICES Bio-Tox Blood Draw Analysis 564.00 Invoice 04/27/2023 Bio-Tox Blood Draw Analysis 0.00 1,235.00 100-2050-7068-(k CONTRACTUAL SERVICES Bio-Tox Blood Draw Analysis 1,235.00 Invoice 04/27/2023 Bio-Tox Blood Draw Analysis 0.00 747.00 100-2050-7068-0000 CONTRACTUAL SERVICES Bio-Tox Blood Draw Analysis 747.00 BRUCE E. MIHELICH INC
Payable Type
Account Number
Invoice
)-5050-8060-0000
CDW GOVERNMENT, INC.

Payable Type
Account Number
Invoice
1,_40-7025-0000

CHAMBERS GROUP, INC
Payable Type
Account Number
Invoice
100 -1350 -7068 -Conn
04/28/2023 Virtual Payment 0.00 3,240.75 APA004482
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 EQUIPMENT FOR VEHICLES 0.00 3,240.75
VEHICLE REPLACEMENT E EQUIPMENT FOR VEHICLES 3,240.75
04/28/2023 Virtual Payment 0.00 47.93 APA004483
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 OFFICE SUPPLIES 0.00 47.93
OFFICE SUPPLIES OFFICE SUPPLIES 47.93
04/28/2023 Virtual Payment 0.00 1,345.50 APA004484
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 CEQA Peer Review Bmt Village ENV2019-0 0.00 1,345.50 CONTRACTUAL SERVICES CEQA Peer Review Bmt Village E 1,345.50 CINTAS CORPORATION #698 04/28/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
04/27/2023 EYEWASH STATION

PERMITS, FEES AND LICE EYEWASH STATION

0.00 303.38 APA004485
Discount Amount Payable Amount
Distribution Amount

0.00 303.38
303.38
04/28/2023 Virtual Payment 0.00 3,648.25 APA004486
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 CONNECT TRANSIT 03/01/23-03/31/23 0.00 3,648.25 LCTOP GRANT CONNECT TRANSIT 03/01/23-03 3,648.25
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
04/27/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE

COUTS HEATING & COOLING, INC
Payable Type
Account Number
Invoice
100-6000-7085-6045

CPS HR CONSULTING

0.00 1,610.72 APA004487
Discount Amount Payable Amount
Distribution Amount

0.00 1,610.72
770.00
840.72
04/28/2023 Virtual Payment 0.00 2,302.39 APA004488
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 BUILDING MAINTENANCE 0.00 2,302.39
BLDG MAINT- COMMUNI BUILDING MAINTENANCE 2,302.39
04/28/2023 Virtual Payment

0.00 798.60 APA004489
5/1/2023 12:01:10 PM

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Page 5 of 20 ends

Check Report
Vendor Number
Payable #
Vendor Name
Payable Type
Account Number
TR-INV001843 Invoice
100-1240-6050-0000
TR-INV002021 Invoice
100-1240-6050-0000
1346
Payable #
118770
4711
Payable #

CROWN PRODUCTS
Payable Type
Account Number
Invoice
100-6050-7070-5999
Payment Date Payment Type
Post Date Payable Description
Account Name Item Description
04/27/2023 HIRING COSTS

RECRUITMENT AND HIRI HIRING COSTS
04/27/2023 HIRING COSTS

RECRUITMENT AND HIRI HIRING COSTS
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name
04/27/2023 DEPT SUPPLIES

SPEC DEPT EXP - ALL PAR DEPT SUPPLIES
Item Description
Date Range: 04/25/2023 -05/01/2023
Discount Amount Payment Amount Number
Discount Amount Payable Amount
Distribution Amount

0.00 0.00
463.10
463.10
335.50
335.50

0.00 532.00 APA004490
Discount Amount Payable Amount
Distribution Amount

0.00 532.00
532.00
DAVID PAUL CHRISTENSEN 04/28/2023 Virtual Payment 0.00 850.00 APA004491 Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount Invoice 04/27/2023 CPSI SAFETY INSPECTION 0.00 850.00
100-6050-7068-5000 CONTRACT SVC - THREE R CPSI SAFETY INSPECTION 850.00 1398 DEPARTMENT OF ENVIORNMENTAL HEALTH 04/28/2023 Virtual Payment 0.00 1,783.19 APA004492 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 4R0O715O5O4/0 Invoice 04/27/2023 VECTOR CONTROL JAN -MAR 2023 0.00 1,783.19 100-2030-7155-0000 VECTOR CONTROL VECTOR CONTROL JAN -MAR 20 1,783.19 1402
Payable #
631603
2937
Payable #

DEPARTMENT OF JUSTICE
Payable Type
Account Number
Invoice
100-205(1-7n6R-nnno
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
04/27/2023 Department of Justice Blood Alcohol Anal
CONTRACTUAL SERVICES Department of Justice Blood Alc
DIAMOND ENVIRONMENTAL SERVICES LP 04/28/2023 Virtual Payment Payable Type
Account Number
0004472721 Invoice
100-6050-/uiu-5500
4359
Payable #
1499
Payable #
220423A
1501
Payable #
966438
968227
985817
Post Date Payable Description
Account Name
04/27/2023 DEPT SUPPLIES

SPEC DEPT EXP - STEWAR DEPT SUPPLIES
Item Description

0.00 280.00 APA004493
Discount Amount Payable Amount
Distribution Amount

0.00 280.00
280.00

0.00 141.98 APA004494
Discount Amount Payable Amount
Distribution Amount

0.00 141.98
141.98
DOT PHYSICALS ON THE GO 04/28/2023 Virtual Payment 0.00 200.00 APA004495 Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount Invoice 04/27/2023 EMPLOYEE MEDICAL SERVICES 0.00
100-3250-6019-0000 FIRST AID EMPLOYEE MEDICAL SERVICES
Invoice
100-3250-6019-0000

EVIDENT
Payable Type
Account Number
Invoice
100-2050-7070-0000

FAIRVIEW FORD
Payable Type
Account Number
Invoice
100-2050-7037-0000
Invoice
100-2050-7037-0000
Invoice
04/27/2023 EMPLOYEE MEDICAL SERVICES

FIRST AID EMPLOYEE MEDICAL SERVICES
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name
04/27/2023 DEPT SUPPLIES

SPECIAL DEPT SUPPLIES DEPT SUPPLIES
Item Description
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
04/27/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
04/27/2023 VEHICLE MAINTENANCE

0.00 100.00
100.00
100.00
100.00

0.00 140.00 APA004496
Discount Amount Payable Amount
Distribution Amount

0.00 140.00
140.00

0.00 2,346.51 APA004497
Discount Amount Payable Amount
Distribution Amount

0.00 0.00

0.00 52.21

52.21 440.86
440.86

6.24 5/1/2023 12:01:10 PM

Page 16 of 1311 ends

Page 6 of 20 ends

Check Report
Vendor Number
988114
C04589
C04596
CO5574
1509
Payable #
Vendor Name
750-7600-7037-0000
Invoice
750-7400-7037-0000
Invoice
100-2050-7037-0000
Invoice
100-2050-7037-0000
Invoice
100-2050-7037-0000
FEDEX
Payable Type
Account Number
9-648-85012 Invoice
100-2050-7025-0000
1518
Payable #

FLYERS ENERGY
Payable Type
Account Number
CFS-3368689 Invoice
750-7600-7050-0000
750-7800-7050-0000
750-7900-7050-0000
750-8300-7050-0000
CFS-3372112 Invoice
750-7600-7050-0000
750-7900-7050-0000
750-8300-7050-0000
4400
Payable #
Date Range: 04/25/2023 - 05/01/2023
Payment Date Payment Type Discount Amount Payment Amount Number

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
04/27/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
04/27/2023 VEHICLE MAINTENANCE
VEHICLE MAINTENANCE I just noticed that our (NvoicePa
04/27/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE

0.00 0.00

6.24 120.15
120.15
605.65
605.65
594.15
594.15
527.25
527.25
04/28/2023 Virtual Payment 0.00 49.33 APA004498
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 OFFICE SUPPLIES 0.00 49.33
OFFICE SUPPLIES OFFICE SUPPLIES 49.33
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name
04/27/2023 FUEL EXPENSE
FUEL
FUEL
FUEL
FUEL
04/27/2023 FUEL EXPENSE
FUEL
FUEL
FUEL

FROG ENVIRONMENTAL INC
Payable Type
Account Number
INV-014102 Invoice
700-4050-7068-0000
Item Description

FUEL EXPENSE

FUEL EXPENSE
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
04/27/2023 PROFESSIONAL SERVICES

CONTRACTUAL SERVICES PROFESSIONAL SERVICES
1533 FRONTIER COMMUNICATIONS 04/28/2023 Virtual Payment Payable # Payable Type Post Date Payable Description
Account Number Account Name
951-197-0708-12 Invoice 04/27/2023 PHONE UTILITY
100-1230-7015-6040 TELEPHONE (POLICE DPT) PHONE UTILITY 951-922-6646-04 Invoice
700-4050-7015-0000
1553 GALLS INC.

Payable # Payable Type
Account Number
BC1856596 Invoice
100-2050-7065-0000
BC1865359 Invoice
100-2050-7065-0000
4825
Payable #
20562110
1579

GARDA CL WEST, INC
Payable Type
Account Number
Invoice
100-1225-70!
GOSCH
Item Description
04/27/2023 PHONE UTILITY

TELEPHONE PHONE UTILITY

0.00 2,909.54 APA004499
Discount Amount Payable Amount
Distribution Amount

0.00 0.00
1,321.93
345.73

80.12 375.71
520.37
1,587.61
751.78
605.38
230.45

0.00 585.00 APA004500
Discount Amount Payable Amount
Distribution Amount

0.00 585.00
585.00

0.00 1,401.34 APA004501
Discount Amount Payable Amount
Distribution Amount

0.00 0.00
1,190.00
1,190.00
211.34
211.34
04/28/2023 Virtual Payment 0.00 1,711.64 APA004502
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 EMPLOYEE UNIFORM 0.00 855.82
CITY UNIFORMS EMPLOYEE UNIFORM 855.82
04/27/2023 EMPLOYEE UNIFORM

CITY UNIFORMS EMPLOYEE UNIFORM

0.00 855.82
855.82
04/28/2023 Virtual Payment 0.00 64.02 APA004503
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 BANKING SERVICES 0.00 64.02
BANKING FEES BANKING SERVICES 64.02
04/28/2023 Virtual Payment

0.00 4,390.14 APA004504
5/1/2023 12:01:10 PM

Page 17 of 1311 ends

Page 7 of 20 ends

Check Report
Vendor Number
Payable #
1112324
Vendor Name
Payable Type
Account Number
Invoice
100-2050-7037-0000
5053780-01 Invoice
100-2050-7037-0000
4544
Payable #
955298
3006
Payable #
CD128934
CR101284
3572
Payable #
1858
1859
1643
Payable #
35123
1657
Payment Date Payment Type
Post Date Payable Description
Account Name Item Description
04/27/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
04/27/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
GRAY MANUFACTURING COMPANY, INC 04/28/2023 Virtual Payment Payable Type Post Date Payable Description
Account Number Account Name Item Description
Invoice
750-7300-7037-0000
04/27/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
H2O INNOVATION USA, INC 04/28/2023 Virtual Payment
Payable Type Post Date Payable Description
Account Number Account Name Item Description
Invoice 04/27/2023 WWTP SPECIAL DEPT SUPPLIES
700-4050-7070-0000
Invoice
700-4050-7070-0000

HECTOR ALVARADO
Payable Type
Account Number
Invoice
750-7100-7068-0000
750-7400-7068-0000
750-7600-7068-0000
750-7800-7068-0000
750-7900-7068-0000
750-8100-7068-0000
750-8200-7068-0000
750-8300-7068-0000
Invoice
750-7100-7068-0000
750-7400-7068-0000
750-7600-7068-0000
750-7800-7068-0000
750-7900-7068-0000
750-8100-7068-0000
750-8300-7068-0000
Invoice
750-7100-7068-0000
750-7400-7068-0000
750-7600-7068-0000
750-7800-7068-0000
750-7900-7068-0000
750-8100-7068-0000
750-R;Dn-7068-0000
SPECIAL DEPT SUPPLIES Additional Supplies for RO Syste
04/27/2023 WWTP SPECIAL DEPT SUPPLIES
SPECIAL DEPT SUPPLIES Additional Supplies for RO Syste
Date Range: 04/25/2023 -05/01/2023
Discount Amount Payment Amount Number
Discount Amount Payable Amount
Distribution Amount

0.00 4,289.06
4,289.06

0.00 101.08
101.08

0.00 1,170.56 APA004505
Discount Amount Payable Amount
Distribution Amount

0.00 1,170.56
1,170.56

0.00 20,012.28 APA004506
Discount Amount Payable Amount
Distribution Amount

0.00 9,999.64
9,999.64

0.00 10,012.64
10,012.64
04/28/2023 Virtual Payment 0.00 2,660.00 APA004507
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 Bus Wash and Detail

CONTRACTUAL SERVICES

CONTRACTUAL EXPENSES

CONTRACTUAL SERVICES

CONTRACTUAL SERVICES
Bus Wash
Bus Wash
Bus Wash
Bus Wash
Bus Wash
Bus Wash
Bus Wash
Bus Wash
04/27/2023 Bus Wash and Detail

CONTRACTUAL SERVICES

CONTRACTUAL EXPENSES

CONTRACTUAL SERVICES

CONTRACTUAL SERVICES
Bus Wash
Bus Wash
Bus Wash
Bus Wash
Bus Wash
Bus Wash
Bus Wash
and Detail
and Detail
and Detail
and Detail
and Detail
and Detail
and Detail
and Detail
and Detail
and Detail
and Detail
and Detail
and Detail
and Detail
and Detail
04/27/2023 Bus Wash and Detail
CONTRACTUAL SERVICES Bus Wash and Detail
CONTRACTUAL EXPENSES Bus Wash and Detail
CONTRACTUAL SERVICES Bus Wash and Detail
CONTRACTUAL SERVICES Bus Wash and Detail
CONTRACTUAL SERVICES Bus Wash and Detail
CONTRACTUAL SERVICES Bus Wash and Detail
CONTRACTUAL SERVICES Bus Wash and Detail
HUNTINGTON COURT REPORTERS & TRANSCRI 04/28/2023 Virtual Payment Payable Type
Account Number
Invoice
100-2050-70bts-0000

IN GEAR TECHNOLOGY
Post Date Payable Description
Account Name Item Description
04/27/2023 Huntington Transcription Servcies for FY 2
CONTRACTUAL SERVICES Huntington Transcription Servci
04/28/2023 Virtual Payment

0.00 0.00

0.00 940.00
100.00
150.00
250.00
100.00

50.00 160.00

80.00 50.00
910.00
100.00
150.00
200.00
150.00
100.00
160.00

50.00 810.00

50.00 100.00
250.00
100.00
100.00
160.00

50.00 0.00 235.78 APA004508
Discount Amount Payable Amount
Distribution Amount

0.00 0.00
235.78
235.78
190.00 APA004509
5/1/2023 12:01:10 PM

Page 18 of 1311 ends

Page 8 of 20 ends

Check Report
Vendor Number
Payable #
04/14/23
1662
Payable #
232705
Vendor Name
Payable Type
Account Number
Invoice
100-2050-7037-0000

INFOSEND, INC
Payable Type
Account Number
Invoice
700-4050-7068-0000
4912 JUDY WHITE
Payable # Payable Type
Account Number
RCT R01301081 Invoice
100-0000-4320-0000
4917 KRISTIN CONNER
Payable # Payable Type
Account Number
RCT R01308560 Invoice
100-1550-7040-0000
1827
Payable #
L69124 -IN
1857
Payable #
238153
238556
Payment Date Payment Type
Post Date Payable Description
Account Name Item Description
04/27/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name
04/27/2023 UTILITY BILLING

CONTRACTUAL SERVICES UTILITY BILLING
Item Description
Date Range: 04/25/2023 - 05/01/2023
Discount Amount Payment Amount Number
Discount Amount Payable Amount
Distribution Amount

0.00 190.00
190.00

0.00 11,323.35 APA004510
Discount Amount Payable Amount
Distribution Amount

0.00 11,323.35
11,323.35
04/28/2023 Virtual Payment 0.00 41.00 APA004511
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 REFUND FOR OVERPAYMENT FOR ALARM 0.00 41.00
MISC PERMITS - ALARM P REFUND FOR OVERPAYMENT FO 41.00
04/28/2023 Virtual Payment 0.00 65.00 APA004512
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 DEPOSIT REFUND 0.00 65.00
RECREATION PROGRAMS DEPOSIT REFUND 65.00
LANGUAGE TESTING INTERNATIONAL 04/28/2023 Virtual Payment Payable Type
Account Number
Invoice
100-1240-6050-0000
Post Date Payable Description
Account Name
04/27/2023 HIRING COSTS

RECRUITMENT AND HIRI
Item Description

HIRING COSTS

0.00 73.00 APA004513
Discount Amount Payable Amount
Distribution Amount

0.00 73.00

73.00 LIEBERTCASSIDYWHITMORE 04/28/2023 Virtual Payment 0.00 807.50 APA004514 Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount Invoice 04/27/2023 LEGAL SERVICES
100-1300-7068-0008 CONTRACTUAL SERVICES LEGAL SERVICES - BE023-00001 Invoice 04/27/2023 LEGAL SERVICES
100-1300-7068-000B
1971 MOTOROLA
Payable # Payable Type
Account Number
1187095872 Invoice
500-0000-8040-0000
3206
Payable #

MURRIETA PARTNERSHIP
Payable Type
Account Number
Invoice
100-1235-7066-0000
1979 MUTUAL OF OMAHA
Payable # Payable Type
Account Number
F-01338063 Invoice
)-1240-7068-0000
1984
Payable #
196979

NAPA AUTO PARTS
Payable Type
Account Number
Credit Memo
100-2100-7037-0090
CONTRACTUAL SERVICES LEGAL SERVICES - G. ADAMS
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
04/27/2023 PD Motorola Radio Equipment
EQUIPMENT PD Motorola Radio Equipment

0.00 0.00
552.50
552.50
255.00
255.00

0.00 149,477.00 APA004515
Discount Amount Payable Amount
Distribution Amount

0.00 149,477.00
149,477.00
04/28/2023 Virtual Payment 0.00 1,000.00 APA004516
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 RIVERSIDE COUNTY ICSC MIXER 0.00 1,000.00
TRAVEL, EDUCATION, TRA RIVERSIDE COUNTY ICSC MIXER 1,000.00 04/28/2023 Virtual Payment 0.00 987.50 APA004517
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 RECORD KEEPING SERVICES 0.00 987.50
CONTRACTUAL SERVICES RECORD KEEPING SERVICES 987.50
04/28/2023 Virtual Payment 0.00 618.60 APA004518
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 VEHICLE MAINTENANCE 0.00 -112.06
VEHICLE MAINTENANCE VEHICLE MAINTENANCE -112.06
5/1/2023 12:01:10 PM

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Page 9 of 20 ends

Check Report
Vendor Number
197091
197093
197094
197097
197114
197241
197285
197473
Vendor Name
Invoice
750-7400-7037-0000
Invoice
100-2050-7037-0000
Invoice
750-7600-7037-0000
Invoice
750-7300-7037-00nr
Invoice
750-7800-7037-0000
Invoice
750-7300-7037-0000
Invoice
750-7600-7037-0000
Invoice
1-7800-7037-0000
2007 NV5, INC
Payable # Payable Type
Account Number
303216-1 Invoice
100-0000-2525-0000
303216-10 Invoice
100-0000-2525-0000
303216-11 Invoice
100-0000-2525-0000
303216-12 Invoice
100-0000-2525-0000
303216-13 Invoice
100-0000-2525-0000
303216-14 Invoice
100-0000-2525-0000
303216-15 Invoice
100-0000-2525-0000
303216-16 Invoice
100-0000-2525-0000
303216-17 Invoice
100-0000-2525-0000
303216-18 Invoice
100-0000-2525-0000
303216-19 Invoice
100-0000-2525-0000
303216-2 Invoice
100-0000-2525-0000
303216-20 Invoice
100-0000-2525-0000
303216-3 Invoice
100-0000-2525-0000
303216-4 Invoice
100-0000-2525-0000
303216-5 Invoice
100-0000-2525-0000
303216-6 Invoice
Payment Date Payment Type
04/27/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
04/27/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
04/27/2023 INSPECTION SERVICES

HELD ON DEPOSIT-PUBLI INSPECTION SERVICES
04/27/2023 INSPECTION SERVICES

HELD ON DEPOSIT-PUBLI INSPECTION SERVICES
04/27/2023 INSPECTION SERVICES
Date Range: 04/25/2023 -05/01/2023
Discount Amount Payment Amount Number

0.00 24.77

24.77 0.00

0.00 0.00

81.98 81.98

14.54 14.54
191.77
191.77
111.51
111.51

5.38 5.38

25.83 25.83
274.88
274.88

0.00 7,560.00 APA004519
Discount Amount Payable Amount
Distribution Amount

0.00 0.00

0.00 210.00
210.00
105.00
105.00
630.00
630.00
210.00
210.00
210.00
210.00
1,181.25
1,181.25
236.25
236.25
630.00
630.00
105.00
105.00
131.25
131.25
1,548.75
1,548.75
131.25
131.25
210.00
210.00
708.75
708.75
210.00
210.00
105.00
105.00
420.00
5/1/2023 12:01:10 PM

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Page 10 of 20 ends

Check Report Date Range: 04/25/2023 - 05/01/2023
Vendor Number Vendor Name
100-0000-2525-0000
303216-7 Invoice
100-0000-2525-00nn
303216-8 Invoice
100-0000-2525-0000
303216-9 Invoice
100-0000-2525-0000
2009 O'REILLY AUTO PARTS
Payable # Payable Type
Account Number
2678-10i; Invoice
100-6050-7037-0000
2678-104119 Invoice
100-2050-7037-0000
2678-104124 Invoice
100-2050-7037-0000
2678-104222 Invoice
100-6050-7037-0000
2678-104830 Credit Memo
100-6050-7037-0000
2678-106155 Invoice
100-2050-7037-G.
2036
Payable #

PARCEL QUEST
Payable Type
Account Number
8204-4-2023 Invoice
100-1230-7071-0000
2039 PARKHOUSE TIRE, INC.

Payable # Payable Type
Account Number
2010846842 Invoice
750-7600-7037-0000
2010846843 Invoice
100-2050-7037-0000
2871
Payable #
0)62-063175
091-054506
091-3031
Payment Date Payment Type Discount Amount Payment Amount Number

HELD ON DEPOSIT-PUBLI INSPECTION SERVICES
04/27/2023 INSPECTION SERVICES

HELD ON DEPOSIT-PUBLI INSPECTION SERVICES

0.00 0.00

0.00 420.00
105.00
105.00
236.25
236.25
236.25
236.25
04/28/2023 Virtual Payment 0.00 3,030.81 APA004520
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 VEHICLE MAINTENANCE 0.00 1,999.46
VEHICLE MAINTENANCE VEHICLE MAINTENANCE 1,999.46
04/27/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
04/27/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
04/27/2023 ACCOUNT ANNUAL RENEWAL

SOFTWARE ACCOUNT ANNUAL RENEWAL
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
04/27/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
04/27/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE

PARTS AUTHORITY METRO LLC
Payable Type
Account Number
Invoice
750-7600-7037-0000
Credit Memo
750-7600-7037-0000
Invoice
750-7600-7037-0r
4893 PLAYCORE WISCONSIN INC
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
04/27/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
04/27/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
04/28/2023 Virtual Payment

0.00 550.87
550.87

0.00 401.28
401.28

0.00 161.61
161.61

0.00 -269.38
-269.38

0.00 186.97
186.97

0.00 4,798.00 APA004521
Discount Amount Payable Amount
Distribution Amount

0.00 4,798.00
4,798.00

0.00 854.16 APA004522
Discount Amount Payable Amount
Distribution Amount

0.00 0.00
446.88
446.88
407.28
407.28

0.00 248.25 APA004523
Discount Amount Payable Amount
Distribution Amount

0.00 0.00

0.00 296.96
296.96
-89.43
-89.43

40.72 40.72

0.00 98,433.07 APA004524
5/1/2023 12:01:10 PM

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Check Report
Vendor Number
Payable #
2076
Payable #
Sbb/U
86693
3455
Payable #
13228
3652
Payable #
23478038
23478042
2098
Payable #
31631497
31712826
4798
Payable #
27972
Vendor Name
Payable Type
Account Number
Invoice
500-U000-8030-0000
500-0000-8030-0000
500-0000-8030-0000
500-0000-8030-0000
500-0000-8030-0000
500-0000-8030-0000
500-0000-8030-0000
500-0000-8030-0000
500-0000-8030-0000
500-0000-8030-0000
Payment Date Payment Type
Post Date Payable Description
Account Name Item Description
04/27/2023 Shadow Creek Park Playground
PRINTING & PROMOTION PLUS, INC.

Payable Type
Account Number
Invoice
100-1200-7025-0000
Invoice
100-1235-7020-0000

PRISTINE UNIFORMS, LLC
Payable Type
Account Number
Invoice
100-2050-7065-0000

INFRASTRUCTURE IMPRO

INFRASTRUCTURE IMPRO
Date Range: 04/25/2023 -05/01/2023
Discount Amount Payment Amount Number
Discount Amount Payable Amount
Distribution Amount

0.00 GameTime Harmonic Chimes (s
GameTime Welcome Sign (5-12)
GameTime- Merry -Go -All
GameTime- Sensory Wave Safet
GameTime RoxAll See Saw
GameTime- Adaptive Swing Safe
GameTime- Custom 5-12 Playgr
GameTime- Arch Swing (Galv)
GameTime- Freetanding Panels
Freight
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name
04/27/2023 OFFICE SUPPLIES

OFFICE SUPPLIES
Item Description

OFFICE SUPPLIES
98,433.07
5,028.86
361.08
4,763.95
467.03
5,741.50
399.06
64,360.69
3,884.69
4,537.98
8,888.23

0.00 1,648.75 APA004525
Discount Amount Payable Amount
Distribution Amount

0.00 1,433.93
1,433.93
04/27/2023 ADVERTISING - EATS & TREATS

ADVERTISING ADVERTISING - EATS & TREATS

0.00 214.82
214.82
04/28/2023 Virtual Payment 0.00 64.63 APA004526
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 EMPLOYEE UNIFORMS 0.00 64.63
CITY UNIFORMS EMPLOYEE UNIFORMS 64.63
PRUDENTIAL OVERALL SUPPLY 04/28/2023 Virtual Payment
Payable Type
Account Number
Invoice
750-7300-7065-0000
Invoice
100-6050-7065-0000

QUILL CORPORATON
Payable Type
Account Number
Invoice
750-7300-7025-0000
Invoice
750-7300-7025-0000

RAFTELIS
Payable Type
Account Number
Invoice
1-0000-7068-0000
3178 ROBERT PRICE
Payable # Payable Type
Account Number
RCT R01309471 Invoice
100-0000-4591-0000
1113 RYAN M. WESTBROOK INC
Post Date Payable Description
Account Name Item Description
04/27/2023 Uniform Rental and Cleaning
UNIFORMS Uniform Rental and Cleaning
04/27/2023 Building/Grounds uniforms
CITY UNIFORMS Building/Grounds uniforms
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name
04/27/2023 OFFICE SUPPLIES

OFFICE SUPPLIES
04/27/2023 OFFICE SUPPLIES

OFFICE SUPPLIES
Item Description

OFFICE SUPPLIES

OFFICE SUPPLIES
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
04/27/2023 Sewer Rate Study
CONTRACTUAL SERVICE Sewer Capacity Fee Study

0.00 159.49 APA004527
Discount Amount Payable Amount
Distribution Amount

0.00 0.00

54.91 54.91
104.58
104.58

0.00 491.21 APA004528
Discount Amount Payable Amount
Distribution Amount

0.00 0.00

55.99 55.99
435.22
435.22

0.00 12,298.75 APA004529
Discount Amount Payable Amount
Distribution Amount

0.00 12,298.75
12,298.75
04/28/2023 Virtual Payment 0.00 40.00 APA004530
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 DEPOSIT REFUND 0.00 40.00
PARKS RENTAL DEPOSIT REFUND 40.00
04/28/2023 Virtual Payment

0.00 55.01 APA004531
5/1/2023 12:01:10 PM

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Check Report
Vendor Number
Payable #
804312
2238
Payable # Payable Type
Account Number
434079-001 Invoice
100-2050-6015-0000
4838
Payable #
1302
1316
4434
Payable #
B042023
2026
Payable #
Vendor Name
Payable Type
Account Number
Invoice
100-2080-7060-0000
Date Range: 04/25/2023 - 05/01/2023
Payment Date Payment Type Discount Amount Payment Amount Number Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 ANIMAL CARE SERVICES 0.00 55.01
CONTRACTUAL SERVICES ANIMAL CARE SERVICES 55.01

SAN GORGONIO MEMORIAL HOSPITAL
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
04/27/2023 EMPLOYEE MEDICAL SERVICES

VACATION EMPLOYEE MEDICAL SERVICES

SCG - SPICER CONSULTING GROUP, LLC
Payable Type
Account Number
Invoice
250-0000-7068-0000
Invoice
250-0000-7068-0000

SCOTT BROSIOUS
Payable Type
Account Number
Invoice
100-1230-7068-0000

SECURITY SIGNAL DEVICE
Payable Type
Account Number
S-01098479 Invoice
100-6000-7087-6025
100-6000-7087-6040
2281 SHRED -IT
Payable # Payable Type
Account Number
8003619460 Invoice
100-1200-7068-0000
100-2000-7025-0000
100-2050-7025-0000
750-7000-7070-0000
2289
Payable #

SIMPLIFILE
Payable Type
Account Number
8363881634185F Invoice
100-3100-7068-0000
700-4050-7068-0000
2292
Payable #

SIRCHIE
Payable Type
Account Number
0587163 -IN Invoice
100-2050-i,
2295
Payable #
78531
78532

0.00 721.00 APA004532
Discount Amount Payable Amount
Distribution Amount

0.00 721.00
721.00
04/28/2023 Virtual Payment 0.00 30,000.08 APA004533
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 CFD Annual Administration 0.00 15,000.00
CONTRACTUAL SERVICES CFD Annual Administration 15,000.00 04/27/2023 CFD Annual Administration
CONTRACTUAL SERVICES CFD Annual Administration
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
04/27/2023 IT SERVICES
CONTRACTUAL SERVICES r IT SERVICES
S, INC
Post Date
04/28/2023 Virtual Payment
Payable Description
Account Name Item Description
04/27/2023 SECURITY SERVICES

SECURITY - CITY HALL SECURITY SERVICES

SECURITY - POLICE DEPT SECURITY SERVICES
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
04/27/2023 PROFESSIONAL SERVICES

CONTRACTUAL SERVICES PROFESSIONAL SERVICES

OFFICE SUPPLIES

SPECIAL DEPT SUPPLIES

PROFESSIONAL SERVICES

PROFESSIONAL SERVICES
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
04/27/2023 RECORDING SERVICES

CONTRACTUAL SERVICES RECORDING SERVICES

CONTRACTUAL SERVICES RECORDING SERVICES
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name
04/27/2023 DEPT SUPPLIES

SPECIAL DEPT SUPPLIES DEPT SUPPLIES
Item Description
SLOVAK BARON EMPEY MURPHY & PINKNEY 04/28/2023 Virtual Payment Payable Type Post Date Payable Description
Account Number
Invoice
100-1300-7068-000B
Invoice
Account Name
04/27/2023 LEGAL SERVICES

CONTRACTUAL SERVICES LEGAL SERVICES
04/27/2023 LEGAL SERVICES
Item Description

0.00 15,000.08
15,000.08

0.00 1,858.00 APA004534
Discount Amount Payable Amount
Distribution Amount

0.00 1,858.00
1,858.00

0.00 398.00 APA004535
Discount Amount Payable Amount
Distribution Amount

0.00 398.00
298.50

99.50 0.00 439.34 APA004536
Discount Amount Payable Amount
Distribution Amount

0.00 439.34
103.27

15.51 294.75

25.81 0.00 922.25 APA004537
Discount Amount Payable Amount
Distribution Amount

0.00 922.25

6.50 915.75

0.00 Discount Amount Payable Amount
Distribution Amount

0.00 9.93

9.93 9.93 APA004538

0.00 118,448.10 APA004539
Discount Amount Payable Amount
Distribution Amount

0.00 7,078.00
7,078.00

0.00 11,283.00
5/1/2023 12:01:10 PM

Page 23 of 1311 ends

Page 13 of 20 ends

Check Report
Vendor Number
78534
78535
78536
78537
78538
78540
78541
78543
78544
78545
4685
Payable #
10009-IN2
4337
Payable #
2405
Payable #
86237
Vendor Name
100-1300-7O68-00OB
Invoice
100-1300-7068-000B
Invoice
100-1300-7068-0008
Invoice
100-1300-7068-0008
Invoice
750-7000-7068-0000
Invoice
100-1300-7068-000B
Invoice
100-1300-7068-000B
Invoice
100-1300-7068-CAL:CI
Invoice
100-1300-7068-000B
Invoice
100-1300-7068-O0OB
Invoice
)0-7068-0006

SOILS SOUTHWEST, INC
Payable Type
Account Number
Invoice

4.,A0 -8030-0C ;>

TARGETSOLUTIONS LEAR
Payable Type
Account Number
Invoice
100-2050-7030.O0OU

THE COUNSELING TEAM
Payable Type
Account Number
Invoice
100-2050-7068-0000
2407 THE GAS COMPANY
Payable # Payable Type
Account Number
10552227000 05/ Invoice
100-6000-7010-6040
2416 THE PRESS -ENTERPRISE
Payable # Payable Type
Account Number
uo11586217 Invoice
100-1150-7020-0000
0011588389 Invoice
100-1150-7020-0000
0011588980 Invoice
100-1150-7020-O0r
0011589139 Invoice
Payment Date Payment Type

CONTRACTUAL SERVICES LEGAL SERVICES
04/27/2023 LEGAL SERVICES

CONTRACTUAL SERVICES
04/27/2023 LEGAL SERVICES

CONTRACTUAL SERVICES

LEGAL SERVICES

LEGAL SERVICES
04/27/2023 LEGAL SERVICES

CONTRACTUAL SERVICES LEGAL SERVICES
04/27/2023 LEGAL SERVICES

CONTRACTUAL SERVICES LEGAL SERVICES
Date Range: 04/25/2023 - 05/01/2023
Discount Amount Payment Amount Number
11,283.00
17,978.10
17,978.10
6,728.50
6,728.50

0.00 0.00

0.00 0.00
577.50
577.50

55.00 55.00
8,442.50
8,442.50
29,452.50
29,452.50
6,545.00
6,545.00
20,195.50
20,195.50
7,500.00
7,500.00
2,612.50
2,612.50
04/28/2023 Virtual Payment 0.00 12,642.40 APA004540
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 GEOTECHNICAL SERVICES FOR FIRE STATI 0.00 12,642.40 INFRASTRUCTURE IMPRO GEOTECHNICAL SERVICES FOR Fl 12,642.40

NING, LLC
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
04/27/2023 ANNUAL SUBSCRIPTION

DUES & SUBSCRIPTIONS ANNUAL SUBSCRIPTION

0.00 3,660.95 APA004541
Discount Amount Payable Amount
Distribution Amount

0.00 3,660.95
3,660.95
04/28/2023 Virtual Payment 0.00 150.00 APA004542
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 PROFESSIONAL SERVICES 0.00 150.00
CONTRACTUAL SERVICES PROFESSIONAL SERVICES 150.00
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name
04/27/2023 GAS UTILITY

UTILITIES - POLICE DEPT
Item Description

GAS UTILITY
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name
04/27/2023 ADVERTISING

ADVERTISING ADVERTISING
Item Description
04/27/2023 ADVERTISING

ADVERTISING ADVERTISING
04/27/2023 ADVERTISING

0.00 24.87 APA004543
Discount Amount Payable Amount
Distribution Amount

0.00 24.87

24.87 0.00 8,280.39 APA004544
Discount Amount Payable Amount
Distribution Amount

0.00 1,615.07
1,615.07

0.00 0.00
1,745.10
1,745.10
1,660.85
1,660.85

0.00 2,315.90
5/1/2023 12:01:10 PM

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Page 14 of 20 ends

Check Report
Vendor Number
0011590778
0011590903
0011593206
2459
Payable #
2484
Payable #
9932250866
4511
Payable #
2023-885390-00
2023-885400-00
2023-886158-00
2023-896040-00
3908
Payable #
2946
Payable #
32004
32005
32006
3457
Vendor Name
100-1150-7020-000&
Invoice
100-1150-7020-0000
Invoice
100-1150-7020-0000
Invoice
100-1150-7020-0000

UFI URBAN FUTURES
Payable Type
Account Number
Invoice
700-4050-7068-0000

VERIZON
Payable Type
Account Number
Invoice
'47015-r

VISTA PAINT CORPORATIO
Payable Type
Account Number
Invoice
100-6050-7070-5050
100-6050-7070-5350
100-6050-7070-5600
Invoice
100-6050-7070-5050
100-6050-7070-5350
100-6050-7070-5600
Invoice
100-6050-7070-5050
100-6050-7070-5350
100-6050-7070-5600
Invoice
100-3100-7070-0000
100-3250-7070-0000

WEST COAST ARBORISTS, I
Payable Type
Account Number
Invoice
100-6050-7157-0000
Z & K CONSULTANTS, INC.

Payable Type
Account Number
Invoice
100-3100-7068-0000
Invoice
100-3100-7068-0000
Invoice
100-3100-7068-0000

ZONAR SYSTEMS
Payment Date Payment Type

ADVERTISING
04/27/2023 ADVERTISING

ADVERTISING

ADVERTISING
Date Range: 04/25/2023 -05/01/2023
Discount Amount Payment Amount Number
2,315.90

0.00 0.00

0.00 224.37
224.37
538.36
538.36
180.74
180.74
04/28/2023 Virtual Payment 0.00 1,908.00 APA004545
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 2018A WASTEWATER REVENUE BONDS 0.00 1,908.00 CONTRACTUAL SERVICES 2018A WASTEWATER REVENUE 1,908.00
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name
04/27/2023 PHONE UTILITY

TELEPHONE (POLICE DPT) PHONE UTILITY
Item Description

0.00 354.16 APA004546
Discount Amount Payable Amount
Distribution Amount

0.00 354.16
354.16
N 04/28/2023 Virtual Payment 0.00 850.46 APA004547
Post Date Payable Description Discount Amount Payable Amount Distribution Amount
Account Name
04/27/2023 DEPT SUPPLIES

SPEC DEPT EXP - DEFORG

SPEC DEPT EXP - SHADO

SPEC DEPT EXP - TREVINO
04/27/2023 DEPT SUPPLIES

SPEC DEPT EXP - DEFORG

SPEC DEPT EXP - SHADO

SPEC DEPT EXP - TREVINO
04/27/2023 DEPT SUPPLIES

SPEC DEPT EXP - DEFORG

SPEC DEPT EXP - SHADO

SPEC DEPT EXP - TREVINO
Item Description

DEPT SUPPLIES

DEPT SUPPLIES
04/27/2023 DEPT SUPPLIES

SPECIAL DEPT SUPPLIES DEPT SUPPLIES

SPECIAL DEPT SUPPLIES DEPT SUPPLIES
NC

0.00 0.00

0.00 0.00
306.86
102.29
102.28
102.29
102.29

34.10 34.10

34.09 102.29

34.09 34.10

34.10 339.02
155.42
183.60
04/28/2023 Virtual Payment 0.00 6,027.30 APA004548
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
04/27/2023 Tree service and maintenance within the 0.00 6,027.30 TREE TRIMMING Tree service and maintenance w 6,027.30
04/28/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
04/27/2023 On Call Engineering Services
CONTRACTUAL SERVICES Change Order- Engineering Sery
04/27/2023 On Call Engineering Services
CONTRACTUAL SERVICES Change Order- Engineering Sery
04/27/2023 On Call Engineering Services
CONTRACTUAL SERVICES Change Order- Engineering Sery
04/28/2023 Virtual Payment

0.00 38,090.00 APA004549
Discount Amount Payable Amount
Distribution Amount

0.00 12,480.00
12,480.00

0.00 13,130.00
13,130.00

0.00 1,188.00 APA004550
5/1/2023 12:01:10 PM

Page 25 of 1311 ends

Page 15 of 20 ends

Check Report Date Range: 04/25/2023 - 05/01/2023
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount Invoice 04/27/2023 Zonar- Electronic Inspection 0.00 594.00 750-7100-7071-0000 SOFTWARE Zonar- Electronic Inspection 81.00 750-7400-7071-0000 SOFTWARE Zonar- Electronic Inspection 108.00 750-7600-7071-0000 SOFTWARE Zonar- Electronic Inspection 135.00 750-7800-7071-0000 SOFTWARE Zonar- Electronic Inspection 81.00 750-7900-7071-0000 SOFTWARE Zonar- Electronic Inspection 54.00 750-8100-7071-0000 SOFTWARE Zonar- Electronic Inspection 54.00 750-8200-7071-0000 SOFTWARE Zonar- Electronic Inspection 27.00 750-8300-7071-0000 SOFTWARE Zonar- Electronic Inspection 54.00 INV586443 Invoice 04/27/2023 Zonar- Electronic Inspection 0.00 594.00 750-7100-7071-0000 SOFTWARE Zonar- Electronic Inspection 81.00 750-7400-7071-0000 SOFTWARE Zonar- Electronic Inspection 108.00 750-7600-7071-0000 SOFTWARE Zonar- Electronic Inspection 135.00 750-7800-7071-0000 SOFTWARE Zonar- Electronic Inspection 81.00 750-7900-7071-0000 SOFTWARE Zonar- Electronic Inspection 54.00 750-8100-7071-0000 SOFTWARE Zonar- Electronic Inspection 54.00 750-8200-7071-0000 SOFTWARE Zonar- Electronic Inspection 27.00 750-8300-7071-0000 SOFTWARE Zonar- Electronic Inspection 54.00 Bank Code AP BANK WF Summary
Payable Payment
Payment Type Count Count Discount Payment
Regular Checks 15 15 0.00 30,388.34
Manual Checks 0 0 0.00 0.00
Voided Checks 0 0 0.00 0.00
Bank Drafts 0 0 0.00 0.00
EFT's 0 0 0.00 0.00
Virtual Payments 190 78 0.00 591,839.91
205 93 0.00 622,228.25
5/1/2023 12:01:10 PM Page 16 of 20

Page 26 of 1311 ends

Check Report
Vendor Number
Bank Code: AP PY
3229
Payable #
nvvL..✓i/13
INV0001714
INV0001715
Vendor Name

VEND WF-AP PAYROLL VENDOR

ICMA - RC
Payable Type
Account Number
Invoice
100-0000-2075-0000
Invoice
100-0000-2075-0000
Invoice
100-0000-2075-0000
2264 SEIU
Payable # Payable Type
Account Number
04/21/2:. Invoice
100-0000-2061-0r
CM0000208 Credit Memo
100-0000-2061-0000
INV0001710 Invoice
100-0000-2061-0000
INV0001717 Invoice
100-0000-2061-000Q
Date Range: 04/25/2023 - 05/01/2023
Payment Date Payment Type Discount Amount Payment Amount Number - AP PAYABLES WF
04/28/2023 EFT
Post Date Payable Description
Account Name
04/21/2023 MSQ (%%)

DEFERRED COMPENSATI
04/21/2023 MSQ (AMT)

DEFERRED COMPENSATI
04/21/2023 MSQ LOAN

DEFERRED COMPENSATI

0.00 2,645.08 691
Discount Amount Payable Amount
Item Description Distribution Amount

0.00 727.88
MSQ (%%) 727.88

MSQ (AMT)

MSQ LOAN
04/28/2023 EFT
Post Date Payable Description
Account Name Item Description
04/21/2023 ADJUSTMENT FOR J. GUTIERREZ
P.E.R.C. DUES & INS ADJUSTMENT FOR J. GUTIERREZ
04/21/2023 SEIU DUES
P.E.R.C. DUES & INS SEIU DUES
04/21/2023 SEIU DUES
P.E.R.C. DUES & INS COPE - SEIU DUES
04/21/2023 SEIU DUES
P.E.R.C. DUES & INS SEIU DUES

0.00 0.00
1,780.00
1,780.00
137.20
137.20

0.00 2,802.19 692
Discount Amount Payable Amount
Distribution Amount

0.00 15.61

15.61 0.00 -23.36
-23.36

0.00 92.50

92.50 0.00 2,717.44
2,717.44
5/1/2023 12:01:10 PM

Page 27 of 1311 ends

Page 17 of 20 ends

Check Report
Vendor Number
4522
Payable #
INV0001662
INV0001669
INV0001670
INV0001671
INV0001672
INV0001673
INV0001674
INV0001675
INV0001676
INV0001677
INV0001700
INV0001701
INV0001702
INV0001703
INV0001704
INV0001705
INV0001706
INV0001707
INV0001708
4563
Payable #
Vendor Name Payment Date Payment Type
AMERICAN FIDELITY ASSURANCE COMPANY 04/28/2023 Regular
Payable Type
Account Number
Invoice
100-0000-2046-0000
Invoice
100-0000-2046-0000
Invoice
100-0000-2046-0000
Invoice
100-0000-2046-0000
Invoice
100-0000-2046-0000
Invoice
100-0000-2046-0000
Invoice
100-0000-2046-0000
Invoice
100-0000-2046-0000
Invoice
100-0000-2046-0000
Invoice
100-0000-2046-0000
Invoice
100-0000-2046-0000
Invoice
100-0000-2046-0000
Invoice
100-0000-2046-0000
Invoice
100-0000-2046-0000
Invoice
100-0000-2046-0000
Invoice
100-0000-2046-0000
Invoice
100-0000-2046-0000
Invoice
100-0000-2046-0000
Invoice
100-0000-2046-0000
**Void**

AMERICAN FIDELITY
Payable Type
Account Number
04/21/23 Invoice
INV0001711 Invoice
100-0000-2056-0000
INV0001712 Invoice
100-0000-2055-0000
Post Date Payable Description
Account Name Item Description
04/03/2023 AMERICAN FIDELITY

AMERICAN FIDELITY VOL AF GHI - POST
04/07/2023 AMERICAN FIDELITY

AMERICAN FIDELITY VOL AF ACCIDENT
04/07/2023 AMERICAN FIDELITY

AMERICAN FIDELITY VOL AF ACCIDENT - POST
04/07/2023 AMERICAN FIDELITY

AMERICAN FIDELITY VOL AF CANCER
04/07/2023 AMERICAN FIDELITY

AMERICAN FIDELITY VOL AF CANCER - POST
Date Range: 04/25/2023 - 05/01/2023
Discount Amount Payment Amount Number

0.00 7,400.55 111571
Discount Amount Payable Amount
Distribution Amount
04/07/2023 AMERICAN FIDELITY

AMERICAN FIDELITY VOL AF CRITICAL ILLNESS - POST
04/07/2023 AMERICAN FIDELITY

AMERICAN FIDELITY VOL AF DISABILITY - POST
04/07/2023 AMERICAN FIDELITY

AMERICAN FIDELITY VOL AF GHI - POST
04/07/2023 AMERICAN FIDELITY

AMERICAN FIDELITY VOL AF TERM LIFE
04/07/2023 AMERICAN FIDELITY

AMERICAN FIDELITY VOL AF TERM LIFE - POST
04/21/2023 AMERICAN FIDELITY

AMERICAN FIDELITY VOL AF ACCIDENT
04/21/2023 AMERICAN FIDELITY

AMERICAN FIDELITY VOL AF ACCIDENT- POST
04/21/2023 AMERICAN FIDELITY

AMERICAN FIDELITY VOL AF CANCER
04/21/2023 AMERICAN FIDELITY

AMERICAN FIDELITY VOL AF CANCER - POST
04/21/2023 AMERICAN FIDELITY

AMERICAN FIDELITY VOL AF CRITICAL ILLNESS - POST
04/21/2023 AMERICAN FIDELITY

AMERICAN FIDELITY VOL AF DISABILITY - POST
04/21/2023 AMERICAN FIDELITY

AMERICAN FIDELITY VOL AF GHI - POST
04/21/2023 AMERICAN FIDELITY

AMERICAN FIDELITY VOL AF TERM LIFE
04/21/2023 AMERICAN FIDELITY

AMERICAN FIDELITY VOL AF TERM LIFE - POST
04/28/2023 Regular
ASSURANCE COMPANY FS 04/28/2023 Regular
Post Date Payable Description
Account Name Item Description
04/21/2023 ADJ FOR J. GUTIERREZ FINAL CHECK
100-0000-2055-0000

0.00 0.00

0.00 65.32

65.32 487.70
487.70
171.16
171.16
250.95
250.95

80.70 80.70
103.38
103.38
1,140.64
1,140.64
216.27
216.27
210.95
210.95
1,044.84
1,044.84
467.75
467.75
171.16
171.16
250.95
250.95

80.70 80.70
103.38
103.38
1,140.64
1,140.64
158.27
158.27
210.95
210.95
1,044.84
1,044.84

0.00 0.00 111572

0.00 1,414.93 111573
Discount Amount Payable Amount
Distribution Amount

0.00 FLEX SPENDING ACCOUN ADJ FOR J. GUTIERREZ FINAL CH 04/21/2023 AMERICAN FIDELITY

DEPENDENT CARE SPEND AFA DEPENDENT CARE
04/21/2023 AMERICAN FIDELITY

FLEX SPENDING ACCOUN AFA HEALTH FSA
1139 BEAUMONT POLICE OFFICERS ASSOCIATION 04/28/2023 Regular

0.00 25.00

25.00 208.33
208.33

0.00 1,181.60
1,181.60

0.00 4,200.00 111574
5/1/2023 12:01:10 PM

Page 28 of 1311 ends

Page 18 of 20 ends

Check Report
Vendor Number
Payable #
INVO001709
2074
Payable #
INVO001638
INV00O1665
INVO001685
4529
Payable #
04/21/23
INV00O1687
INVO001718
Vendor Name
Payable Type
Account Number
Invoice
100-0000-2035-0000
Payment Date Payment Type
Post Date Payable Description
Account Name Item Description
04/21/2023 BPOA DUES
C.O.P.S. DUES BPOA DUES
PRE -PAID LEGAL SERVICES INC 04/28/2023 Regular
Payable Type
Account Number
Credit Memo
100-0000-2045-0000
Invoice
100-0000-2045-0000
Invoice
100-0000-2045-0000
Invoice
100-0000-2045-0000
Post Date Payable Description
Account Name Item Description
04/19/2023 PAYROLL ADJUSTMENTS

PRE PAID LEGAL
03/24/2023 PREPAID LEGAL

PRE PAID LEGAL
04/03/2023 PREPAID LEGAL

PRE PAID LEGAL
04/07/2023 PREPAID LEGAL

PRE PAID LEGAL

PAYROLL ADJUSTMENTS

PREPAID LEGAL

PREPAID LEGAL
TEXAS LIFE INSURANCE COMPANY 04/28/2023 Regular
Payable Type Post Date Payable Description
Account Number Account Name Item Description
Invoice 04/21/2023 BALANCING ADJUSTMENT
100-0000-4825-0000 MISCELLANEOUS REVENU BALANCING ADJUSTMENT Invoice 04/07/2023 TEXAS LIFE INSURANCE
100-0000-2044-0000 TEXAS LIFE VOLUNTARY TEXAS LIFE - POST Invoice
100-0000-2044-0000
04/21/2023 TEXAS LIFE INSURANCE

TEXAS LIFE VOLUNTARY TEXAS LIFE - POST
Payment Type
Regular Checks
Manual Checks
Voided Checks
Bank Drafts
EFT's
Virtual Payments
Bank Code AP PY VEND WF Summary
Payable
Count
30 0
0 0
7 0
37 Payment
Count
5 0
1 0
2 0
8 Date Range: 04/25/2023 -05/01/2023
Discount Amount Payment Amount Number
Discount Amount Payable Amount
Distribution Amount

0.00 4,200.00
4,200.00

0.00 904.75 111575
Discount Amount Payable Amount
Distribution Amount

0.00 0.00

0.00 0.00
-21.49
-21.49
460.98
460.98

25.90 25.90
439.36
439.36

0.00 1,966.15 111576
Discount Amount Payable Amount
Distribution Amount

0.00 0.00

0.00 Discount Payment

0.00 15,886.38

0.00 0.00

0.00 5,447.27

0.00 0.00

0.00 21,333.65

0.13 0.13
983.01
983.01
983.01
983.01
5/1/2023 12:01:10 PM

Page 29 of 1311 ends

Page 19 of 20 ends

Check Report
Date Range: 04/25/2023 - 05/01/2023
All Bank Codes Check Summary
Payable Payment
Payment Type Count Count Discount Payment
Regular Checks 45 20 0.00 46,274.72
Manual Checks 0 0 0.00 0.00
Voided Checks 0 1 0.00 0.00
Bank Drafts 0 0 0.00 0.00
EFT's 7 2 0.00 5,447.27
Virtual Payments 190 78 0.00 591,839.91
242 101 0.00 643,561.90
Fund Summary
Fund
999
Name

POOLED CASH
Period
4/2023
Amount
643,561.90
643,561.90
5/1/2023 12:01:10 PM Page 20 of 20

Page 30 of 1311 ends

AGENDA ITEM NO.

BEAUMONT
-C A L I F O R N I A -
Wells Far2o
Printed Checks
ACH
NvoicePay
Bank Drafts

WARRANTS TO BE RATIFIED
111577-111578
693
APA004551-APA004611
A/P Total
Global Payments
Authnet Gateway
Thursday, May 4, 2023
173,015.26 FY 22/23
9,098.22
620,921.83 FY 22/23
803,035.31
16,105.78 Credit Card Fees
4,079.06 Credit Card Fees

94.42 Credit Card Fees

56.10 Credit Card Processing Fees

I DO HEREBY CERTIFY THIS WARRANT LIST HAS BEEN COMPILED AND PREPARED TO MEET THE DAILY OPERATIONS FOR THE FISCAL YEAR JULY 1, 2022 - JUNE 30, 2023 SIGNATURE:

TITLE: CITY TR
SIGNATURE:

TITLE: FINA

Page 31 of 1311 ends

BEAUMON 1
Vendor Number
Bank Code: AP BANK
4809
Payable #
4744
Payable #
3463
Payable #
05/08/23-05/10/
City of Beaumont, CA
Vendor Name

WF-AP BANK WELLS FARGO

PACIFIC PREMIER BANK
Payable Type
Account Number
Invoice
500-0000-8030-0000
500-0000-8030-0000
500-0000-8030-0000
Check Report
By Check Number
Date Range: 05/02/2023 - 05/04/2023
Payment Date Payment Type Discount Amount Payment Amount Number 05/04/2023 EFT 0.00 9,098.22 693
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
05/04/2023 Retention Funds for Kemcorp (CIP2017-02 0.00 9,098.22

INFRASTRUCTURE IMPRO

INFRASTRUCTURE IMPRO
Change Order 1- Retention
Retention for Change Order 5
Retention for Change Order 4
KEMCORP CONSTRUCTION, INC 05/04/2023 Regular
Payable Type
Account Number
Invoice
500-0000-8030-0000
500-0000-8030-0000
500-0000-8030-0000

SHAY NORVILLE
Payable Type
Account Number
Invoice
100-1240-7066-0000
Post Date Payable Description
Account Name Item Description
05/04/2023 Fire Station 106 Construction

INFRASTRUCTURE IMPRO

INFRASTRUCTURE IMPRO
5,364.33
1,129.97
2,603.92

0.00 172, 866.26 111577
Discount Amount Payable Amount
Distribution Amount

0.00 172,866.26
Change Order 4- SCE Tie -In Wor
Fire Station 106 Construction
Change Order 5- Addtl Site Bloc
52,078.43
98,188.35
22,599.48
05/04/2023 Regular 0.00 149.00 111578
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
05/04/2023 PER DIEM FOR CONFERENCE 0.00 149.00
TRAVEL, EDUCATION, TRA PER DIEM FOR CONFERENCE 149.00
e
5/4/2023 5:32:23 PM

Page 32 of 1311 ends

Page 1 of 12 ends

Check Report
Date Range: 05/02/2023 - 05/04/2023
Vendor Number
4260
Payable #
19171
19173
19278
1023
Payable #
569090
1036
Payable #
230980
4467
Payable #
1042
Payable #
53163
3560
Vendor Name
10-8 RETROFIT INC
Payable Type
Account Number
Invoice
100-2050-8060-0000
100-2050-8060-0000
Invoice
600-5050-8060-0000
600-5050-8060-0000
600-5050-8060-0000
Invoice
600-5050-8060-0000
600-5050-8060-0000
600-5050-8060-0000
600-5050-8060-0000
600-5050-8060-0000
600-5050-8060-0000
600-5050-8060-0000
600-5050-8060-0000
600-5050-8060-0000
600.5050-3060-0000
600-5050-8060-0000
600-5050-8060-0000
600-5050-8060-0000
600-5050-8060-0000
600-5050-8060-0000
600-5050-8060-0000
600-5050-8060-0000
600-5050-8060-0000
600-5050-8060-0000
600-5050-8060-0000
Payment Date Payment Type
05/04/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
05/04/2023 Outfitting of Emergency Vehicles
VEHICLES Labor to Outift CSO Vehicles
VEHICLES Addtl Labor Charges for CSO Ve
05/04/2023 Outfitting of Emergency Vehicles
VEHICLE REPLACEMENT E mpower 4" Fascia Light w/Stud
VEHICLE REPLACEMENT E Labor to Outfit Admin Vehicle
VEHICLE REPLACEMENT E Custom Made Grill Lights
05/04/2023 Outfitting of Emergency Vehicles

ADVANCED WORKPLACE STRATEGIES
Payable Type
Account Number
Invoice
100-6050-6015-0000
ALBERT A. WEBB ASSOCIA
Payable Type
Account Number
Invoice
710-0000-7068-0000
710-0000-7068-0000

ALL AMERICAN ASPHALT
Payable Type
Account Number
Invoice
500-001, s0-0000

ALL PURPOSE RENTALS
Payable Type
Account Number
Invoice
1-3250-7070-0000

AMCS GROUP INC

VEHICLE REPLACEMENT E

VEHICLE REPLACEMENT E
Drvr Fender MT 2021 Tahoe
Motorola Power Cable Kit Contr
Trunnion Radio
Push Bumper Elite XD Light Cha
Westin Push Bumper
Motorola Mid -Power Trunnion K
Motorola XTL Remote Contnrol
Microphone XTL500
Sound Off Rear Flasher Flashbac
Misc.; MDC Mounts
Arges Profocus Remote Sptlt
Motorola External Speaker HSN
bluePRINT Link Micro Module &
Power Cable 20', 10 AWG, 20A
Pass Fender MT 2021 Tahoe
Mongoose 9" Locking Slide Arm
AN000163A01 GPS/ WIFI
Cencom Core WCX Remote Ctrl
Console Dual Notched
ARGES 2 Control Head
05/04/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
05/03/2023 EMPLOYEE MEDICAL SERVICES

VACATION EMPLOYEE MEDICAL SERVICES
TES
Discount Amount Payment Amount

0.00 23,377.64
Discount Amount Payable Amount
Distribution Amount

0.00 5,403.66
3,663.50
1,740.16

0.00 2,515.96
263.98
2,198.10

53.88 0.00 15,458.02
266.71
228.38
156.60
163.13
1,399.12

97.88 290.36
244.69
179.44
1,194.40
4,241.25
228.38
1,154.97
161.17
266.71
282.47
211.07
1,666.32
2,207.71
817.26
Number
APA004551

0.00 86.00 APA004552
Discount Amount Payable Amount
Distribution Amount

0.00 86.00

86.00 05/04/2023 Virtual Payment 0.00 64,859.22 APA004553 Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
05/04/2023 BMT MESA LIFT STATION & FORCE MAIN E 0.00 64,859.22 CONTRACTUAL SERVICE BMT MESA LIFT STATION & FOR 22,700.73 CONTRACTUAL SERVICE BMT MESA LIFT STATION & FOR 42,158.49 05/04/2023 Virtual Payment 0.00 301,271.03 APA004554
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
05/04/2023 PENN AVE WIDENING PROJECT 0.00 301,271.03
INFRASTRUCTURE IMPRO PENN AVE WIDENING PROJECT 301,271.03 05/04/2023 Virtual Payment
Post Date Payable Description
Account Name
05/04/2023 DEPT SUPPLIES

SPECIAL DEPT SUPPLIES DEPT SUPPLIES
Item Description
05/04/2023 Virtual Payment

0.00 109.44 APA004555
Discount Amount Payable Amount
Distribution Amount

0.00 109.44
109.44

0.00 3,932.61 APA004556
5/4/2023 5:32:23 PM

Page 33 of 1311 ends

Page 2 of 12 ends

Check Report
Vendor Number
Payable #
134375
134577
Vendor Name
Payable Type
Account Number
Invoice
100-1230-7037-0000
100-2000-7037-0000
100-2030-7037-0000
100-2050-7037-0000
100-2100-7037-0000
100-2150-7037-0000
100-3100-7037-0000
100-3250-7037-0000
100-6000-7037-0000
100-6050-7037-0000
700-4050-7037-0000
750-7300-7071-0000
Invoice
100-1230-7037-0000
100-2000-7037-0000
100-2030-7037-0000
100-2050-7037-0000
100-2100-7037-0000
100-2150-7037-0000
100-3100-7037.0000
100-3250-7037-0000
100-6000-7037-0000
100-6050-7037-0000
700-4050-7037-0000
750-7300-7071-0000
1100 AUTOZONE
Payable # Payable Type
Account Number
288z4/4789 Invoice
750-7300-7037-0000

7.882487296 Invoice
0-7400-7037-0000
1005 A -Z BUS SALES,INC.

Payable # Payable Type
Account Number
INVCOL8956 Invoice
750-8200-7037-0000
INVCOL9008 Invoice
750-8300-7037-0000
3129
Payable #

BC RENTALS, INC
Payable Type
Account Number
0066995 -IN Invoice
100-3250-7070-0000
1136
Payable #
1813
2502
2695
Payment Date Payment Type
Post Date Payable Description
Account Name Item Description
05/04/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE

VEHICLE MAINTENANCE

SOFTWARE

VEHICLE MAINTENANCE

VEHICLE MAINTENANCE
05/04/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE

SOFTWARE

VEHICLE MAINTENANCE

VEHICLE MAINTENANCE
05/04/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
05/04/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
05/04/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
05/04/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
05/04/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
05/04/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
05/04/2023 Virtual Payment
Post Date Payable Description
Account Name
05/04/2023 DEPT SUPPLIES

SPECIAL DEPT SUPPLIES DEPT SUPPLIES

BEAUMONT POWER EQUIPMENT
Payable Type Post Date
Account Number Account Name
Invoice
100-3250-7070-0000
Invoice
100-3250-7070-0000
Invoice
Item Description
05/04/2023 Virtual Payment
Payable Description
Item Description
05/04/2023 DEPT SUPPLIES

SPECIAL DEPT SUPPLIES DEPT SUPPLIES
05/04/2023 DEPT SUPPLIES

SPECIAL DEPT SUPPLIES DEPT SUPPLIES
05/04/2023 DEPT SUPPLIES
Date Range: 05/02/2023 - 05/04/2023
Discount Amount Payment Amount Number
Discount Amount Payable Amount
Distribution Amount

0.00 0.00
2,946.20

14.74 29.46

29.46 942.78

73.66 58.92

73.66 235.70

29.46 795.47
191.50
471.39
986.41

4.94 9.86

9.86 315.65

24.66 19.73

24.66 78.91

9.86 266.33

64.12 157.83

0.00 134.42 APA004557
Discount Amount Payable Amount
Distribution Amount

0.00 0.00
129.04
129.04

5.38 5.38

0.00 659.28 APA004558
Discount Amount Payable Amount
Distribution Amount

0.00 0.00
423.50
423.50
235.78
235.78

0.00 3,396.30 APA004559
Discount Amount Payable Amount
Distribution Amount

0.00 3,396.30
3,396.30

0.00 290.55 APA004560
Discount Amount Payable Amount
Distribution Amount

0.00 116.04
116.04

0.00 133.59
133.59

0.00 40.92
5/4/2023 5:32:23 PM

Page 34 of 1311 ends

Page 3 of 12 ends

Check Report
Vendor Number Vendor Name
100-3250-7070-0000
1242
Payable #
CED
Payable Type
Account Number
0954-1017703 Invoice
100-3250-7012-0000
1285 CITY OF BANNING
Payable # Payable Type
Account Number
/4105-5493004( Invoice
100-3250-7010-000f
3767
Payable #
23/24-3
4116
Payable #
18319
4588
Payable #

CLEAN WATER SO CAL
Payable Type
Account Number
Invoice
700-4050-7030-0000

COZAD & FOX, INC
Payable Type
Account Number
Invoice
500-0000-8990-0000
Payment Date Payment Type

SPECIAL DEPT SUPPLIES DEPT SUPPLIES
05/04/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
05/04/2023 STREET LIGHT SUPPLIES

STREET LIGHT MAINTENA STREET LIGHT SUPPLIES
Date Range: 05/02/2023 - 05/04/2023
Discount Amount Payment Amount Number

40.92 0.00 171.53 APA004561
Discount Amount Payable Amount
Distribution Amount

0.00 171.53
171.53
05/04/2023 Virtual Payment 0.00 92.93 APA004562
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
05/04/2023 SHARED TRAFFIC SIGNAL UTILITY ON HIG 0.00 92.93 UTILITIES SHARED TRAFFIC SIGNAL UTILIT 92.93
05/04/2023 Virtual Payment 0.00 3,120.00 APA004563
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
05/04/2023 ANNUAL MEMBERSHIP DUES 0.00 3,120.00
DUES & SUBSCRIPTIONS ANNUAL MEMBERSHIP DUES 3,120.00
05/04/2023 Virtual Payment 0.00 3,176.75 APA004564
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
05/04/2023 2nd Street Professional Engineering Servi 0.00 3,176.75 CAPITAL OUTLAY 2nd Street Professional Enginee 3,176.75

CROSSTOWN ELECTRICAL & DATA, INC
Payable Type
Account Number
4753-23-003 Invoice
100-3250-7068-0000
1237
Payable #
144

DANIEL WILLIAM DOPP
Payable Type
Account Number
Invoice
068-0000
145 Invoice
100-2030-7068-0000
146 Invoice
100-2030-7068-0000
2846
Payable #
2002988
4923
Payable #
27885437

DIVERSIFIED DISTRIBUTION
Payable Type
Account Number
Invoice
100-3250-7070-000u
Invoice
100-3250-7070-0000
DROPBOX, INC.

Payable Type
Account Number
Invoice
100-1230-7071-0000
05/04/2023 Virtual Payment 0.00 1,416.00 APA004565
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
05/04/2023 TRAFFIC SIGNAL MAINTENANCE 0.00 1,416.00
CONTRACTUAL SERVICES TRAFFIC SIGNAL MAINTENANCE 1,416.00 05/04/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
05/04/2023 EMERGENCY SERVICES

CONTRACTUAL SERVICES EMERGENCY SERVICES
05/04/2023 EMERGENCY SERVICES

CONTRACTUAL SERVICES EMERGENCY SERVICES
05/04/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
05/04/2023 DEPT SUPPLIES

SPECIAL DEPT SUPPLIES DEPT SUPPLIES
05/04/2023 DEPT SUPPLIES

SPECIAL DEPT SUPPLIES DEPT SUPPLIES
05/04/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
05/04/2023 SOFTWARE

SOFTWARE SOFTWARE
4816 ENVIRONMENTAL PRODUCTS & ACCESSORIES l 05/04/2023 Virtual Payment

0.00 1,350.00 APA004566
Discount Amount Payable Amount
Distribution Amount

0.00 0.00

0.00 750.00
750.00
335.00
335.00
265.00
265.00

0.00 353.34 APA004567
Discount Amount Payable Amount
Distribution Amount

0.00 0.00
172.36
172.36
180.98
180.98

0.00 3,528.00 APA004568
Discount Amount Payable Amount
Distribution Amount

0.00 3,528.00
3,528.00

0.00 1,189.26 APA004569
5/4/2023 5:32:23 PM

Page 35 of 1311 ends

Page 4 of 12 ends

Check Report
Vendor Number
Payable #
262183
Date Range: 05/02/2023 - 05/04/2023
Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount Invoice 05/04/2023 DEPT SUPPLIES 0.00 1,189.26
100-3250-7070-0000 SPECIAL DEPT SUPPLIES DEPT SUPPLIES 1,189.26 1501 FAIRVIEW FORD 05/04/2023 Virtual Payment 0.00 76.06 APA004570 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 987468 Invoice 05/04/2023 VEHICLE MAINTENANCE 0.00 76.06 750-7400-7037-0000 VEHICLE MAINTENANCE VEHICLE MAINTENANCE 76.06 1518 FLYERS ENERGY 05/04/2023 Virtual Payment 0.00 2,422.28 APA004571 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount CFS-3400989 Invoice 05/04/2023 FUEL EXPENSE 0.00 964.47 750-7600-7050-0000 FUEL FUEL EXPENSE 134.63
750-7800-7050-0000 FUEL FUEL EXPENSE 125.11
750-7900-7050-0000 FUEL FUEL EXPENSE 136.13
750-8300-7050-0000 FUEL FUEL EXPENSE 568.60
CFS-3401282 Invoice 05/04/2023 FUEL EXPENSE 0.00 1,457.81 750-7600-7050-0000 FUEL FUEL EXPENSE 196.21
750-7800-7050-0000 FUEL FUEL EXPENSE 209.80
750-7900-7050-0000 FUEL FUEL EXPENSE 531.69
750-8300-7050-0000 FUEL FUEL EXPENSE 520.11
1533 FRONTIER COMMUNICATIONS 05/04/2023 Virtual Payment 0.00 930.24 APA004572 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 951-197-0835-05 Invoice 05/04/2023 PHONE UTILITY 0.00 800.00 700-4050-7015-0000 TELEPHONE PHONE UTILITY 800.00
951-769-8537-03 Invoice 05/04/2023 PHONE UTILITY 0.00 130.24 100-1230-7015-6060 TELEPHONE (4th ST YARD PHONE UTILITY 130.24 3718 HAAKER EQUIPMENT COMPANY 05/04/2023 Virtual Payment 0.00 1,362.61 APA004573 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount C1A4TG Invoice 05/04/2023 DEPT SUPPLIES 0.00 1,362.61
100-3250-7070-00ti. SPECIAL DEPT SUPPLIES DEPT SUPPLIES 1,362.61 1603 HACH COMPANY 05/04/2023 Virtual Payment 0.00 961.13 APA004574 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 13532397 Invoice 05/04/2023 WWTP EQUIP/MAINT/SUPPLIES 0.00 961.13 700-4050-/U/U-0000 SPECIAL DEPT SUPPLIES WWTP EQUIP/MAINT/SUPPLIES 961.13 1612 HEARD'S INVESTIGATIONS AND POLYGRAPH LL 05/04/2023 Virtual Payment 0.00 200.00 APA004575 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount Invoice 05/04/2023 HIRING COSTS 0.00 200.00
100-1240-6050-0000 RECRUITMENT AND HIRI HIRING COSTS 200.00 1622 HI -WAY SAFETY INC 05/04/2023 Virtual Payment 0.00 674.26 APA004576 Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount 140462 Invoice 05/04/2023 DEPT SUPPLIES 0.00 674.26
100-3250-7070-0000 SPECIAL DEPT SUPPLIES DEPT SUPPLIES 674.26 1704 JAYTOWN INDUSTRIES, INC. 05/04/2023 Virtual Payment 0.00 156.59 APA004577 5/4/2023 5:32:23 PM Page 5 of 12

Page 36 of 1311 ends

Check Report
Vendor Number
Payable #
5003 CHECK 2
4837
Payable #
S1453588
S1453672
S1454830
4290
Payable #
4490
1916
Payable #
46952
2892
Payable #
00778173
1984
Payable #
1ybb2S1
197137
197596
197727
4844
Payable #
RCT R01294020 C
1317
Payable #
78968445
2009
Vendor Name
Payable Type
Account Number
Invoice
100-6050-7037-000(
Date Range: 05/02/2023 - 05/04/2023
Payment Date Payment Type Discount Amount Payment Amount Number Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
05/04/2023 VEHICLE MAINTENANCE 0.00 156.59
VEHICLE MAINTENANCE VEHICLE MAINTENANCE 156.59
LANE ENTERPRISES HOLDINGS, INC. 05/04/2023 Virtual Payment Payable Type Post Date Payable Description
Account Number Account Name
Invoice 05/04/2023 DEPTSUPPLIES
100-3250-7070-0000
Invoice 05/04/20
100-3250-7070-0000
Invoice 05/04/20
100-3250-7070-0000

LISA WISE CONSULTING, INC
Payable Type Post Date
Account Number
Invoice
215-0000-7068-000(,
Item Description

SPECIAL DEPT SUPPLIES DEPT SUPPLIES
23 DEPTSUPPLIES

SPECIAL DEPT SUPPLIES DEPT SUPPLIES
05/04/2023 Virtual Payment
Payable Description
Account Name Item Description
05/25/2023 Housing Element Update
CONTRACTUAL SERVICES Housing Element
MARK THOMAS & COMPANY, INC 05/04/2023 Virtual Payment
Payable Type Post Date Payable Description
Account Number Account Name Item Description
Invoice 05/04/2023 REVISED TRAFFIC ANALYSIS FOR POTRERO 500-0000-7068-0000 CONTRACTUAL SERVICE Engineering Services

MOFFATT & NICHOL
Payable Type
Account Number
Invoice
500-0000-7068-0000

NAPA AUTO PARTS
Payable Type
Account Number
Invoice
750-8100-7037-0000
Invoice
750-7100-7037-0000
Invoice
750-7100-7037-0000
Invoice
750-8100-7037-0000

NORMA ALBA CRUZ
Payable Type
Account Number
Invoice
100-0000-4591-0000

0.00 9,433.32 APA004578
Discount Amount Payable Amount
Distribution Amount

0.00 5,729.21
5,729.21

0.00 0.00
778.06
778.06
2,926.05
2,926.05

0.00 2,340.00 APA004579
Discount Amount Payable Amount
Distribution Amount

0.00 2,340.00
2,340.00

0.00 1,538.74 APA004580
Discount Amount Payable Amount
Distribution Amount

0.00 1,538.74
1,538.74
05/04/2023 Virtual Payment 0.00 830.00 APA004581
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
05/04/2023 ENVIROMENTAL DOC SERVICES FOR PENN 0.00 830.00 CONTRACTUAL SERVICE CONSULTING SERVICES 830.00
05/04/2023 Virtual Payment 0.00 252.05 APA004582
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
05/04/2023 VEHICLE MAINTENANCE 0.00 70.02
VEHICLE MAINTENANCE VEHICLE MAINTENANCE 70.02
05/04/2023 VEHICLE MAINTENANCE 0.00 12.38
VEHICLE MAINTENANCE VEHICLE MAINTENANCE 12.38
05/04/2023 VEHICLE MAINTENANCE 0.00 16.69
VEHICLE MAINTENANCE VEHICLE MAINTENANCE 16.69
05/04/2023 VEHICLE MAINTENANCE 0.00 152.96
VEHICLE MAINTENANCE VEHICLE MAINTENANCE 152.96
Post Date
Account Name
05/04/2023 DEPOSIT REFUND

PARKS RENTAL
05/04/2023 Virtual Payment
Payable Description
Item Description

DEPOSIT REFUND
OCCUPATIONAL HEALTH CENTERS 05/04/2023 Virtual Payment
Payable Type Post Date Payable Description
Account Number Account Name Item Description
Invoice
100-1240-6050-0000

O'REILLY AUTO PARTS
05/04/2023 HIRING COSTS

RECRUITMENT AND HIRI

HIRING COSTS
05/04/2023 Virtual Payment

0.00 40.00 APA004583
Discount Amount Payable Amount
Distribution Amount

0.00 40.00

40.00 0.00 497.00 APA004584
Discount Amount Payable Amount
Distribution Amount

0.00 497.00
497.00

0.00 65.77 APA004585
5/4/2023 5:32:23 PM

Page 37 of 1311 ends

Page 6 of 12 ends

Check Report
Vendor Number
Payable #
Vendor Name
Payable Type
Account Number
2678-102495 Invoice
100-3250-7070-0000
2678-102496 Invoice
100-3250-7070-0000
2039
Payable #
201C'
PARKHOUSE TIRE, INC.

Payable Type
Account Number
Invoice
100-3250-7037-0000
2010845171 Invoice
700-4050-7037-0000
2010846844 Invoice
2010846845 Invoice
700-4051-7037-0000
3642
Payable #
81572
3555
Payable #
PD -53337
3652
Payable #
23468728
23471917
23474950
23478043
23481151
23481156
2098
Payable #
31821709
51-7037-0000

PLACEWORKS, INC
Payable Type
Account Number
Invoice
500-0000-8990-0000
PLUMBERS DEPOT INC.

Payable Type
Account Number Account Name
Invoice 05/04/2023 DEPT SUPPLIES
700-4051-7070-0L SPECIAL DEPT SUPPLIES DEPT SUPPLIES
Payment Date Payment Type
Post Date Payable Description
Account Name Item Description
05/04/2023 DEPT SUPPLIES

SPECIAL DEPT SUPPLIES DEPT SUPPLIES
05/04/2023 DEPT SUPPLIES

SPECIAL DEPT SUPPLIES DEPT SUPPLIES
Date Range: 05/02/2023 - 05/04/2023
Discount Amount Payment Amount Number
Discount Amount Payable Amount
Distribution Amount

0.00 57.55

57.55 0.00 8.22

8.22 05/04/2023 Virtual Payment 0.00 3,816.99 APA004586 Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
05/04/2023 VEHICLE MAINTENANCE 0.00 2,114.59
VEHICLE MAINTENANCE VEHICLE MAINTENANCE 2,114.59
05/04/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
05/04/2023 VEHICLE MAINTENANCE

VEHICLE MAINTENANCE VEHICLE MAINTENANCE
05/04/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
05/04/2023 STEWART PARK LANDSCAPE ARCHITECTU

CAPITAL OUTLAY LANDSCAPE ARCHITECTURE & E
05/04/2023 Virtual Payment
Post Date Payable Description
Item Description

PRUDENTIAL OVERALL SUPPLY
Payable Type Post Date
Account Number
Invoice
JLJ0-3250-7065-00P
Invoice
100-3250-7065-0000
Invoice
100-3250-7065-0000
Invoice
700-4050-7065-0000
Invoice
750-7300-7065-0000
Invoice
700-4050-7065-0000

QUILL CORPORATON
Payable Type
Account Number
Invoice
750-7000-7070-0000
Invoice
750-7000-7070-0000
750-7300-7070-0000
05/04/2023 Virtual Payment
Payable Description
Account Name Item Description
05/04/2023 Streets - Prudential Uniforms

CITY UNIFORMS

0.00 0.00

0.00 635.14
635.14
499.74
499.74
567.52
567.52

0.00 76,425.47 APA004587
Discount Amount Payable Amount
Distribution Amount

0.00 76,425.47
76,425.47

0.00 2,494.80 APA004588
Discount Amount Payable Amount
Distribution Amount

0.00 2,494.80
2,494.80

0.00 453.62 APA004589
Discount Amount Payable Amount
Distribution Amount

0.00 Streets- Prudential Uniforms
05/04/2023 Streets - Prudential Uniforms
CITY UNIFORMS Streets- Prudential Uniforms
05/04/2023 Streets - Prudential Uniforms
CITY UNIFORMS Streets- Prudential Uniforms
05/04/2023 WW - Prudential Uniforms
UNIFORMS WW - Prudential Uniforms
05/04/2023 Uniform Rental and Cleaning
UNIFORMS Uniform Rental and Cleaning
05/04/2023 WW - Prudential Uniforms
UNIFORMS WW - Prudential Uniforms

0.00 0.00

0.00 78.97

78.97 78.97

78.97 80.90

80.90 54.91

54.91 80.90

80.90 05/04/2023 Virtual Payment 0.00 100.16 APA004590
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
05/04/2023 DEPT SUPPLIES 0.00 29.07
SPECIAL DEPT SUPPLIES DEPT SUPPLIES 29.07
05/04/2023 DEPT SUPPLIES
SPECIAL DEPT SUPPLIES DEPT SUPPLIES 35.54
SPECIAL DEPT SUPPLIES DEPT SUPPLIES 35.55
3514 RECYCLED AGGREGATE MATERIALS CO, INC
05/04/2023 Virtual Payment

0.00 71.09

0.00 465.00 APA004591
5/4/2023 5:32:23 PM

Page 38 of 1311 ends

Page 7 of 12 ends

Check Report
Vendor Number
Payable #
Vendor Name
Payable Type
Account Number
ACCL1010225 Invoice
100-3250-7070-0000
ACCL1010226 Invoice
100-3250-7070-0000
ACCL1010939 Invoice
100-3250-7070-0000
2135
Payable #
3551153
3559790
3436
Payable #
13762235
3716
Payable #
221282
2026
Payable #
3498
Payable #
23656
3400
Payable #
4734
2405
Payable #
86312
Payment Date Payment Type
Post Date Payable Description
Account Name
05/04/2023 DEPT SUPPLIES

SPECIAL DEPT SUPPLIES DEPT SUPPLIES
Item Description
05/04/2023 DEPT SUPPLIES

SPECIAL DEPT SUPPLIES DEPT SUPPLIES
05/04/2023 DEPT SUPPLIES

SPECIAL DEPT SUPPLIES DEPT SUPPLIES
RESOURCE BUILDING MATERIALS 05/04/2023 Virtual Payment
Payable Type Post Date Payable Description
Account Number
Invoice
100-3250-7070-0000
Invoice
Account Name
05/04/2023 DEPT SUPPLIES

SPECIAL DEPT SUPPLIES DEPT SUPPLIES
05/04/2023 DEPT SUPPLIES
Item Description
100-3250-7070-C SPECIAL DEPT SUPPLIES DEPT SUPPLIES
RIGHT SOLUTION PLUMBING 05/04/2023 Virtual Payment
Payable Type Post Date Payable Description
Account Number Account Name Item Description
Invoice 05/04/2023 PLUMBING SERVICES

CONTRACTUAL SERVICES PLUMBING SERVICES

SCCI, INC
Payable Type
Account Number
Invoice
700-4050-7066-0000

SECURITY SIGNAL DEVICE
Payable Type
Account Number
Invoice
100-1240-7068-0000

SKM ENGINERRING LLC
Payable Type
Account Number
Invoice
710-0 8030-[ 00
T.E. ROBERTS, INC
Payable Type
Account Number
Invoice
700-4051-7900-0000
700-4051-7900-0000
700-4051-7900-0000

THE COUNSELING TEAM
Payable Type
Account Number
Invoice
100-1240-7068-0006
Date Range: 05/02/2023 - 05/04/2023
Discount Amount Payment Amount Number
Discount Amount Payable Amount
Distribution Amount

0.00 0.00

0.00 110.00
110.00
220.00
220.00
135.00
135.00

0.00 800.93 APA004592
Discount Amount Payable Amount
Distribution Amount

0.00 0.00
398.68
398.68
402.25
402.25

0.00 350.00 APA004593
Discount Amount Payable Amount
Distribution Amount

0.00 350.00
350.00
05/04/2023 Virtual Payment 0.00 250.00 APA004594
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
05/04/2023 EMPLOYEE TRAINING 0.00 250.00
TRAVEL, EDUCATION, TRA EMPLOYEE TRAINING 250.00
S, INC
05/04/2023 Virtual Payment 0.00 1,299.40 APA004595
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
05/04/2023 LABOR SERVICES 0.00 1,299.40
CONTRACTUAL SERVICES LABOR SERVICES 1,299.40
05/04/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
05/04/2023 Professional Engineering Services for PLC
CAPITAL IMPROVEMENT PROFESSIONAL ENGINEERING 5
05/04/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
05/04/2023 Emergency Repair
CONTINGENCY COSTS 02/10/2023; Beaver Creek Emer
CONTINGENCY COSTS 01/04/2023; Emergency Repair
CONTINGENCY COSTS 02/18/2023; Emergency Repair

0.00 671.50 APA004596
Discount Amount Payable Amount
Distribution Amount

0.00 671.50
671.50

0.00 51,880.28 APA004597
Discount Amount Payable Amount
Distribution Amount

0.00 51,880.28
31,313.08
3,117.21
17,449.99
05/04/2023 Virtual Payment 0.00 1,000.00 APA004598
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
05/04/2023 EMPLOYEE SUPPORT SERVICES APRIL 202 0.00 1,000.00 CONTRACTUAL SERVICES EMPLOYEE SUPPORT SERVICES 1,000.00 4267 THERESA MICHEL INVESTIGATIONS
05/04/2023 Virtual Payment

0.00 1,500.00 APA004599
5/4/2023 5:32:23 PM

Page 39 of 1311 ends

Page 8 of 12 ends

Check Report
Vendor Number
Payable #
2023-1
2430
Payable #
Vendor Name
Payable Type
Account Number
Invoice
100-1240-6050-0000

TIME WARNER CABLE
Payable Type
Account Number
0014188042023 Invoice
100-1230-7015-6055
2430
Payable #

TIME WARNER CABLE
Payable Type
Account Number
J013594042023 Invoice
100-1230-7015-6040
2430 TIME WARNER CABLE
Payable # Payable Type
Account Number
13099660104212 Invoice
100-2050-iu5 i
4619
Payable #
3265
Payable #
2651
Payable #
2457
TJW ENGINEERING, INC.

Payable Type
Account Number
Invoice
500-0000-8990-0000
500-0000-8990-0000
Payment Date Payment Type
Post Date Payable Description
Account Name
05/04/2023 HIRING COSTS

RECRUITMENT AND HIRI HIRING COSTS
Item Description
Date Range: 05/02/2023 - 05/04/2023
Discount Amount Payment Amount Number
Discount Amount Payable Amount
Distribution Amount

0.00 1,500.00
1,500.00
05/04/2023 Virtual Payment 0.00 55.11 APA004600
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
05/04/2023 PHONE UTILITY 0.00 55.11
TELEPHONE (MAPLE AVE) PHONE UTILITY 55.11
05/04/2023 Virtual Payment 0.00 156.55 APA004601
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
05/04/2023 PHONE UTILITY 0.00

TELEPHONE (POLICE DPT) PHONE UTILITY
05/04/2023 Virtual Payment
Post Date Payable Description
Account Name
05/04/2023 PHONE UTILITY

RADIO COMMUNICATION PHONE UTILITY
Item Description
156.55
156.55

0.00 572.29 APA004602
Discount Amount Payable Amount
Distribution Amount

0.00 572.29
572.29
05/04/2023 Virtual Payment 0.00 1,500.00 APA004603
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
05/04/2023 BMT AVE & 1ST STREET TRAFFIC STUDY 0.00 1,500.00 CAPITAL OUTLAY First Amendment 500.00
CAPITAL OUTLAY BMT AVE & 1ST STREET TRAFFIC 1,000.00
TOWNSEND PUBLIC AFFAIRS, INC 05/04/2023 Virtual Payment 0.00 2,000.00 APA004604 Payable Type Post Date Payable Description Discount Amount Payable Amount Account Number Account Name Item Description Distribution Amount Invoice 05/04/2023 CONSULTING SERVICES 0.00 2,000.00
CONTRACTUAL SERVICES CONSULTING SERVICES 2,000.00
TSR CONSTRUCTION AND INSPECTION 05/04/2023 Virtual Payment Payable Type Post Date Payable Description
Account Number Account Name Item Description
Invoice 05/04/2023 GUARDRAIL REPLACEMENT AT 620 E 4TH
100-3250-7068-0000 CONTRACTUAL SERVICES GUARDRAIL REPLACEMENT AT 6

TYLER WORKS - TECHNOLOGIES
Payable # Payable Type
Account Number
025-419350 Invoice
100 25-7071-0000
100-1225-7071-0000
100-1225-7071-0000
025-420529 Invoice
100-1230-7071-0000
2466
Payable #

UNITED RENTALS
Payable Type
Account Number
214765275-004 Invoice
100-3250-7075-00rr
05/04/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
05/04/2023 Tyler Accounts Receivable Module
SOFTWARE Tyler Accounts Receivable Mod
SOFTWARE Reduce amount of PO coded to
SOFTWARE Professional Services- 24 Hours/

0.00 17,400.00 APA004605
Discount Amount Payable Amount
Distribution Amount

0.00 17,400.00
17,400.00

0.00 362.48 APA004606
Discount Amount Payable Amount
Distribution Amount

0.00 312.48
16,500.00
-17,442.50
1,254.98
05/04/2023 MONTHLY FEE 0.00 50.00
SOFTWARE MONTHLY FEE 50.00
05/04/2023 Virtual Payment 0.00 5,022.23 APA004607
Post Date Payable Description Discount Amount Payable Amount Account Name Item Description Distribution Amount
05/04/2023 EQUIPMENT RENTAL 0.00 5,022.23
EQUIPMENT LEASING/RE EQUIPMENT RENTAL 5,022.23
2490 VERIZON BUSINESS SERVICE
05/04/2023 Virtual Payment

0.00 1,574.28 APA004608
5/4/2023 5:32:23 PM

Page 40 of 1311 ends

Page 9 of 12 ends

•
Check Report
Vendor Number
Payable #
72548322
4511
Payable # Payable Type
Account Number
2022-731264-00 Invoice
100-3250-7070-0000
2023-940460-00 Invoice
100-3250-7070-0000
2518
Payable #
73580478
73588064
73590490
73590491
73590492
73592927
73595343
73597062
73597063
73600235
73602080
73608117
3422
Payable #
81657033
81679254

VULCAN MATERIALS
Payable Type
Account Number
Invoice
100-3250-7070-0000
Invoice
100-3250-7070-0000
Invoice
100-3250-7070-0000
Invoice
100-3250-7070-0000
Invoice
100-3250-7070-0000
Invoice
100-3250-7070-0000
Invoice
100-3250-7070-0000
Invoice
100-3250-7070-0000
Invoice
100-3250-7070-0000
Invoice
100-3250-7070-0000
Invoice
100-3250-7070-0000
Invoice
100-3250-7070-0000

WAXIE SANITARY SUPPLY
Payable Type
Account Number
Invoice
750-7000-7085-0000
750-7300-7085-0000
Invoice
Vendor Name
Payable Type
Account Number
Invoice
100-1230-7015-c
Payment Date Payment Type
Post Date Payable Description
Account Name
05/04/2023 PHONE UTILITY

TELEPHONE (POLICE DPT) PHONE UTILITY

VISTA PAINT CORPORATION
Item Description
05/04/2023 Virtual Payment
Post Date Payable Description
Account Name
05/04/2023 DEPT SUPPLIES

SPECIAL DEPT SUPPLIES
05/04/2023 DEPT SUPPLIES
Item Description

DEPT SUPPLIES

SPECIAL DEPT SUPPLIES DEPT SUPPLIES
05/04/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
05/04/2023 DEPT SUPPLIES

SPECIAL DEPT SUPPLIES DEPT SUPPLIES
05/04/2023 DEPT SUPPLIES

SPECIAL DEPT SUPPLIES DEPT SUPPLIES
05/04/2023 Virtual Payment
Post Date Payable Description
Account Name Item Description
05/04/2023 BUILDING MAINTENANCE

BUILDING SUPPLIES/MAI

BUILDING SUPPLIES/MAI
05/04/2023 DEPT SUPPLIES
Date Range: 05/02/2023 - 05/04/2023
Discount Amount Payment Amount Number
Discount Amount Payable Amount
Distribution Amount

0.00 1,574.28
1,574.28

0.00 10.15 APA004609
Discount Amount Payable Amount
Distribution Amount

0.00 1.63

1.63 0.00 8.52

8.52 0.00 15,908.57 APA004610
Discount Amount Payable Amount
Distribution Amount

0.00 407.41
407.41

0.00 358.00
358.00

0.00 1,555.89
1,555.89

0.00 1,079.09
1,079.09

0.00 300.00
300.00

0.00 2,363.09
2,363.09

0.00 251.91
251.91

0.00 1,262.91
1,262.91

0.00 1,192.09
1,192.09

0.00 2,303.18
2,303.18

0.00 2,381.82
2,381.82

0.00 2,453.18
2,453.18

0.00 557.67 APA004611
Discount Amount Payable Amount
Distribution Amount

BUILDING MAINTENANCE

0.00 0.00
406.95
203.95
203.00
150.72
5/4/2023 5:32:23 PM

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Page 10 of 12 ends

Check Report
Vendor Number
Vendor Name
Payment Date Payment Type
750-7000-7070-0000 SPECIAL DEPT SUPPLIES DEPT SUPPLIES
Date Range: 05/02/2023 - 05/04/2023
Discount Amount Payment Amount Number
150.72
Bank Code AP BANK WF Summary
Payable Payment
Payment Type Count Count Discount Payment
Regular Checks 2 2 0.00 173,015.26
Manual Checks 0 0 0.00 0.00
Voided Checks 0 0 0.00 0.00
Bank Drafts 0 0 0.00 0.00
EFT's 1 1 0.00 9,098.22
Virtual Payments 105 61 0.00 620,921.83
108 64 0.00 803,035.31
5/4/2023 5:32:23 PM Page 11 of 12

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Check Report
Date Range: 05/02/2023 - 05/04/2023
Fund
999
All Bank Codes Check Summary
Payable Payment
Payment Type Count Count Discount Payment
Regular Checks 2 2 0.00 173,015.26
Manual Checks 0 0 0.00 0.00
Voided Checks 0 0 0.00 0.00
Bank Drafts 0 0 0.00 0.00
EFT's 1 1 0.00 9,098.22
Virtual Payments 105 61 0.00 620,921.83
108 64 0.00 803,035.31
Name

POOLED CASH
Fund Summary
Period
5/2023
Amount
803,035.31
803,035.31
5/4/2023 5:32:23 PM

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BEAUMONT
-G A L I F O R N

CITY COUNCIL REGULAR SESSION

MINUTES
May 2, 2023
Regular Meeting: 6:00 PM
550 E. Sixth Street, Beaumont, CA

REGULAR SESSION
A. CALL TO ORDER at 6:01 p.m.

Present: Mayor Martinez, Mayor Pro Tem Fenn, Council Member Lara, Council Member Voigt, Council Member White
Action of any Requests for Excused Absence
Pledge of Allegiance
Invocation
Adjustments to the Agenda
Conflict of Interest Disclosure
B. ANNOUNCEMENTS / RECOGNITION / PROCLAMATIONS /

CORRESPONDENCE
C. PUBLIC COMMENT PERIOD (ITEMS NOT ON THE AGENDA)
No comments.

Request to pull item D.8
1

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Motion by Council Member Lara
Second by Council Member Voigt
To approve Consent Calendar items D.1 through D.7
Approved by a unanimous vote
D.1 Ratification of Warrants
Ratify Warrants dated:

April 13, 2023
April 21, 2023
D.2 Approval of Minutes
Approve Minutes dated:

April 10, 2023 - Workshop
April 18, 2023 - Workshop
April 18, 2023
D.3 Agreement for Purchase of Mitigation Bank Credits Associated with Capital Improvement Project 2017-028 Fire Station No. 106 Authorize an agreement in an amount of $59,500 for purchase of mitigation bank credits associated with CIP 2017-028 Fire Station No. 106 (formerly known as the Westside Fire Station).

Authorize the Mayor to execute an agreement for the sale of credits in an amount of $59,500 for purchase of mitigation bank credits associated with CIP 2017-028 Fire Station No. 106, and
Authorize City staff to effectuate the cancellation of letter of credit with the California Department of Fish and Wildlife associated with CIP-028 Fire Station No. 106.

D.4 Cancellation of Emergency Management Coordination Services by the Riverside County Emergency Management Department
Cancellation of Emergency Management Coordination Services by the Riverside County Emergency Management Department
Approve the issuance of a letter of intent to cancel the Emergency Management Service agreement with the Riverside County
Emergency Management Department with an effective end date of August 3, 2023.

D.5 Consider Adopting a Resolution Waiving the Facility Use and Staff Fees at the Albert A. Chatigny Sr. Community Recreation Center (CRC) for Beaumont -Cherry Valley Rotary Club Cherries Jubilee Event Consideration to waive building rental and staff fees for the 2023 Cherries Jubilee hosted by the Beaumont -Cherry Valley Rotary Club. 2

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Waive the full reading and adopt by title only, "A Resolution of the City of Beaumont Authorizing the Waiver of a One -Time Facility Use Fee at the Albert A. Chatigny Sr. Community Recreation Center (CRC) for Beaumont Cherry Valley Rotary Club."
D.6 Legislative Visit to Sacramento
Summary of City legislative visit to Sacramento in conjunction with CalCities.

Receive and file.

D.7 Encroachment Agreement with Flock Group, Inc. for Vehicle Monitoring in the Public Right -of -Way
Installation and maintenance of camera, radio transmission and other equipment as directed by Beaumont Police Department.

Approve the encroachment agreement for the installation of Flock technology with Flock Group, Inc. within the public right-of-way.

D.8 Set Time, Date and Place for a Special Workshop to Continue the Discussion of the Fiscal Year 2023-2024 City -Wide Annual Budget Continuation of the FY 2023/24 City -Wide Annual Budget discussion.

Motion by Council Member White
Second by Mayor Pro Tem Fenn
Set time, date and place of the continued Budget Workshop to be May 9, 2023, at 5:30 p.m. in Council Chambers.

Approved by a unanimous vote
E. YOUTH COUNCIL REPORT
No report.

F. PUBLIC HEARINGS
Approval of all Ordinances and Resolutions to be read by title only.

F.1 Public Hearing: Fiscal Year 2023/24 — 2025/26 Short Range Transit Plan First Full Draft
Public Hearing for the Fiscal Year 2023/24 — 2025/26 Short Range Transit Plan.

Public Hearing opened at 6:11 p.m.

R. Roy - Asked for research into private bussing services in town Public Hearing closed at 6:15 p.m.
3

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Motion by Council Member Voigt
Second by Mayor Martinez
Hold a public hearing and adopt the plan with any recommended changes.

Approved by a unanimous vote
G. ACTION ITEMS
Approval of all Ordinances and Resolutions to be read by title only.

G.1
Approval of Acquisition Agreement for Community Facilities District No. 2016-3 (Sundance) and Authorizing the Issuance of its Special Tax Bonds, Series 2023
Approval of Acquisition Agreement for Community Facilities District No. 2016-3 (Sundance) and Authorizing the Issuance of its Special Tax Bonds, Series 2023.

Motion by Mayor Pro Tem Fenn
Second by Council Member Lara
Waive the full reading and adopt by title only, "A Resolution of the City Council of the City of Beaumont Authorizing the Execution and Delivery of an Acquisition Agreement Relating to City of Beaumont Community Facilities District No. 2016-3 (Sundance) and Approving Certain Documents and Taking Certain other Actions in Connection Therewith" and
Approved by a unanimous vote
Motion by Council Member Voigt
Second by Council Member Lara
Waive the full reading and adopt by title only "A Resolution of the City Council of the City of Beaumont, Acting as the Legislative Body of the City of Beaumont Community Facilities District No. 2016-3 (Sundance), Authorizing the Issuance of Its 2023 Special Tax Bonds in an Aggregate Principal Amount not to Exceed $10,000 and Approving Certain Documents and Taking Certain Other Actions in Connection Therewith."
Approved by a unanimous vote
G.2 Sponsorship of the 2023 Cherry Festival
Strategic Plan Level 3, Target 1, Goal 3
4

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Public Comment opened at 6:59 p.m.

Dan, Director of Cherry Festival Association thanked Council for their support.

Public Comment closed at 6:59 p.m.

Motion by Mayor Martinez
Second by Council Member White
Approve the sponsorship of the 2023 Beaumont Cherry Festival and allocate $100,000 from the Recreation Programs Account No. 100- 1550-7040-0000; and
Approve the payment for the portable stage for an amount of $10,000 from 100-1550-7040-0000; and
Authorize the City Manager to approve the payment up to 75% of the total amount for the services for the auditor from 100-1200-7900-000 once the invoice is received.

Approved by a unanimous vote
G.3 Approve a Public Works Agreement with Smart City Electric Group for Fire Station 66 Electrical Upgrades in an Amount Not to Exceed $63,045.20 — Capital Improvement Project (CIP) No. PS -03
Award Public Works Agreement for Electrical Upgrade Services at Fire Station 66 — CIP No. PS -03.

Motion by Council Member White
Second by Council Member Voigt
Approve the Purchase Order for Smart City Electric Group in the amount of $69,345.20, and
Authorize the Mayor to execute the Public Works Agreement for services for Fire Station 66 Electrical Upgrades for CIP No. PS -03.

Approved by a unanimous vote
G.4 Approve a Purchase Order for RDO Equipment Co. for the Purchase of a John Deere Skip Loader in the Amount of $151,657.09
Approve Purchase Order for Skip Loader.

Motion by Council Member Lara
Second by Council Member White
Approve the Purchase Order for RDO Equipment Co. for the purchase of a skip loader in the amount of $151,657.09. 5

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Approved by a unanimous vote
G.5 Discussion and Update on the Purchase of a Spartan 105' Quint Aerial Apparatus Ladder Truck for Fire Station 106 — Capital Improvement Project No. PS -05
Discussion and update on CIP Project No. PS -05.

Motion by Council Member White
Second by Mayor Pro Tem Fenn
To bring back as a public hearing on May 16, 2023, to amend the current capital improvement plan with the stipulation of receiving a letter from the vendor solidifying the purchase amount and any caveats.

Approved by a unanimous vote
H. LEGISLATIVE UPDATES AND DISCUSSION
H.1
Discussion on Proposed Assembly Bills—AB1000 (Reyes) and AB1748 (Ramos)
Public Comment opened at 8:11 p.m.

R. Roy — Spoke in support of AB 1000.

League of California Cities has reached out to cities in San Bernardino and Riverside Counties to gather input from cities on the proposed Assembly Bills AB1000 and AB1748.

Direction to staff to send a letter of opposition for AB1748.

I. ECONOMIC DEVELOPMENT UPDATE
A downtown community meeting will be held May 18th at 6:00pm at City Hall.

J. CITY TREASURER REPORT
No report.

K. CITY CLERK REPORT
No report.
6

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L. CITY ATTORNEY REPORT
Update of current litigation.

M. CITY MANAGER REPORT
Announcement of Three Rings Ranch Playground Ribbon Cutting.

Congratulations to the LEAC award recipients.

N. FUTURE AGENDA ITEMS
• Resource for residents to contact local businesses
• Truck routes
• Short-term rentals
• Assessment for the need of additional community center(s) • Sign ordinance
• Processing fee waivers at a staff level
• Commercial landscape enforcement
• Report of warehouse employment, sales tax revenue and status update • Public safety reports from PD and Fire
Addition of:
• Processing fee waivers at a staff level
• Commercial landscape enforcement
• Report of warehouse employment, sales tax, revenue and status update
• Public Safety reports from PD and Fire
O. COUNCIL REPORTS
White — No report.

Voigt — Spoke to the success of the recent D.C. trip and thanked staff Lara — Report out from WRCOOG meeting recent D.C. trip.

Fenn — Report out from Meritage home tour, Veteran collation meeting, and the recent D.C. trip
Martinez — Met with Four Seasons, attended the Dutch Bros grand opening and RCA meeting.

P. ADJOURNMENT at 8:45 p.m.
7

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The next regular meeting of the Beaumont City Council, Beaumont Financing Authority, the Beaumont Successor Agency (formerly RDA), the Beaumont Utility Authority, the Beaumont Parking Authority and the Beaumont Public Improvement Agency is scheduled for Tuesday May 18, 2023, at 6:00 p.m. unless otherwise posted.
8

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BAUME ONTA -C A L I F O R N I
Staff Report
TO: City Council
FROM: Jennifer Ustation, Finance Director
DATE May 16, 2023
SUBJECT: 2023 City of Beaumont Financial Policies Manual Description Proposed 2023 City of Beaumont Financial Policies with added language.

Background and Analysis:

Financial policies provide guidelines for financial decision -making and are central to a strategic, long-term approach to financial management. Governments adopt formal financial policies to institutionalize good financial management practices, clarify strategic intent, promote long-term thinking, manage risks, and set decision -making boundaries. Government Finance Office Association (GFOA) best practices recommend governments formally adopt financial policies. Financial policies, which are adopted by the City Council, provide written guidance for how local government officials and staff should approach fiscal issues and core financial areas.

As part of the budget process, each year, the City's financial policies will be reviewed and updated by the finance department, reviewed by the Financial and Audit Committee, and prepared for City Council adoption. The financial policies will also be used during the city-wide audits to assess compliance and risk and will be included in the City's budget book. Attached is the redlined proposed Financial Policies with recommended updates.

The Financial Policies were presented to the Financial and Audit Committee on April 10, 2023, and the Committee recommended moving forward to the City Council for approval. The Financial Policies Manual has been reviewed by legal and bond counsel for adherence to State laws.

Fiscal Impact:

The estimated cost to prepare this report is $850.

Page 52 of 1311 ends

Recommended Action:

Approve the 2023 City of Beaumont Financial Policies Manual.

Attachments:

A. 2023 City of Beaumont Financial Policies Manual

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City of Beaumont
Finance Department
Policies and Procedures Manual

BEAUMONT

CALIFORNIA
Draft 4/10/2023

Page 54 of 1311 ends

Introduction
6 Accounting Policies 6
Introduction 6
Scope 6
Responsibility 7
Accounting Standards 7
Measurement Focus 7
Basis of Accounting 8
Assets, Liabilities and Fund Equity 9
Taxes and Other Significant Revenues 11
Chart of Accounts 13
Periodic Journal Entries 13
Financial Reports 13
Independent Audits 14
Financial Management Policies 15
Introduction 15
Scope 15
Responsibility 15
Financial Policy Goals 15
Affiliated Agencies 16
Annual Budget 16
Budget Goals 16
Budget Appropriations 17
Appropriations Limit 17
Proposition 218 17
Budget Control and Monitoring 18
Review Council Actions 18
Additional Operating Budget Direction 19
Fund Balances 20
Fund Management 22
Enterprise Funds 22
Financial Planning Goals 23
Financial Plans and Forecasts 23
Capital and Other Asset Plans 23
Revenue Goals 24
Revenue Collections 24
Grants 25
Development Impact Fee Revenues 25
Unfunded Mandates 25
Debt Management 25
Risk Management 26
Interest Earnings 27
Independent Audits 27
Internal Control 27
Budget Adoption Procedures 27
Statement of Investment Policy 29
Introduction 29
Governing Authority 29
2 Draft 4/10/2023

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Scope 29
Responsibility 29
Pooling of Funds 30
Objectives 30
Standard of Care 30
Indemnification 31
Ethics and Conflicts of Interest 31
Delegation of Authority 31
Finance Committee 31
Authorized Financial Institutions, Depositories, Broker Dealers, and Competitive Transactions 32 Security Safekeeping and Delivery Procedures 33
Internal Controls 33
Authorized Investments 33
Bond Proceeds 38
Prohibited Investments and Practices 38
Managing Portfolio and Investment Risks 39
Performance Standards & Evaluation 40
Reporting and Disclosure 40
Policy Review and Adoption 40
City of Beaumont Investment Policy 41
Glossary of Terms 41
Fixed Capital Assets Policies 51
Introduction 51
Scope 51
Responsibility 52
Purpose 52
Definitions 53
Capital Expenditure Definition and Capitalization Policy (Accounting and Financial Reporting) 54 Capitalization Valuations 55
Depreciation 56
Impairment 58
Disposal of Fixed Assets 59
Capital Improvement Policies 61
Introduction 61
Scope 61
Responsibility 61
New Construction 61
Capital Project Funding and Construction Categories 61
Capital Project Financing 62
Five -Year Capital Improvements Plan 63
Utility Coordination 63
Five -Year Capital Improvements Plan (CIP) Preparation 63 Capital Project Priority Criteria Considerations 64
Capital Projects Priority Ranking 65
2018-03 Restated Bond Accounting Policies And Procedures 66 Purpose 66
Distribution and Training 66
Timeliness 67
3 Draft 4/10/2023

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Project Cost Approval Processing 67
Trustee Notification 67
Payment Check Processing and Reviews 67
Recordkeeping 68
Exhibit A 69
Schedule 1 70
Restated Bond Disclosure 71
Procedures And Policies 71
Purpose 71
Distribution 71
Background 71
Engagement of Outside Disclosure Counsel 72
Disclosure Process 73
Land Assessment/Tax-Backed Securities 73
Formal "Page Turning" Session 75
Recordkeeping 75
Governing Principles for City Officials and Staff 76
Annual Continuing Disclosure Requirements 77
Training 79
Certificate of Receipt and Understanding 80
Exhibit A 81
Purchasing and Procurement Procedures 87
Ordinance Summary 87
Public Projects 87
Alternative Procedure 87
Informal Competitive Bidding 88
Exemptions to Competitive Procurement Procedures for Professional Services (3.02.05) 88 Why Purchase Orders? 88
Purchase Order Exceptions 88
Requisition Approval Timing 88
City Departments 89
Approval Levels 89
Finance Department 90
Invoices 90
Purchase Order Changes 90
Vendor Limit 90
Recycled Content Paper and Recovered Organic Waste Product Procurement Requirements 91 Standard Management Procedure and Purpose 91
Section 4.0 - Definitions 93
Grant Policies and Procedures 100
Definition and Purpose 100
Scope 100
Central Responsibility 100
Grant Application Procedures 101
Grant Acceptance Procedures 102
Grant Master File and Fiscal File 103
Grant Monitoring and Reporting 104
4 Draft 4/10/2023

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Indirect Costs 105
Personnel 105
Grant -Related Procurement ad Policy Issues 106
Classification of Grant Revenue 108
Year-end Procedures 108
Grant Closeout 108
Detailed Federal Grant Procurement Policy 108

14.8 Contract Cost and Price 117
City Manager Exemption 119
Appendix A 120
Appendix B 121
Device 122
Replacement Period 122
Confidential Funds 123
Unclaimed Money Policy 125
Purpose 125
Policy 125
Procedures 125
Attachment 1 127
Attachment 2 128
Attachment 3 129
Cal- Card Program 130
Objectives 130
Procedures 130
Cal -Card Areas of Responsibility 130
Approving Manager 131
Procedures for Cardholders 132
Procedures for Approving Managers 134
Electronic Funds Policy 135
Introduction 135
Incoming EFTS• 136
Outgoing EFTS: 136
Fedwire Payments to Vendors (Domestic or International) 137 Employee Direct Deposits 137
When Fraud is Identified 138
Banking Definitions 138
Policy and Procedure Management 139
Deposit -Based Funds Policy 140
Purpose 140
Policy 140
Procedures 141
5 Draft 4/10/2023

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Introduction
The City of Beaumont has adopted accounting, financial management, investment, fixed asset, and capital improvement policies to provide the framework for managing the City's financial resources.

These policies are designed to:

1. Contribute to the confidence in the City operations and the commitment of the City Council, City Manager, and staff to sound financial practices.

2. Save time and energy of the City Council and appointed officials. Once certain financial decisions are made at the policy level, those policies may be applied to individual situations and issues.

3. Direct attention of the City Council, City Manager, department heads and the public to the City's total financial condition and link day-to-day operations with long-range financial planning.

4. Contribute to the stability and expeditious handling of the City's financial affairs.

The City Council, City Manager and department heads may change overtime, but sound financial accounting policies will be in existence to guide whoever holds these positions.

Accounting Policies
Introduction
The City's accounting policies are the specific principles, guidelines, basis, conventions, rules, regulations and practices applied by the City of Beaumont in accounting for the collection and disbursement of financial resources and in preparing and presenting accurate financial statements of fiscal transactions. Sound and practical accounting policies are the foundation of accurate accounting and reporting of financial information. The City's accounting policies help ensure that the institutional memory of how and why things were done in the past is not lost and serve as an important tool to capture how things are currently done. Accounting policies provide guidelines to support daily operations and sound administrative and policy decision making.

Scope
The City's accounting policies apply to all personnel, departments, divisions, and offices of the City government as well as all associated accounting funds under the direct authority of the City of Beaumont. These accounting funds include, but are not limited to, the General Fund, Special Revenue Funds, Enterprise Funds, Internal Service Funds, Debt Service Funds, Capital Projects Funds, Private - Purpose Trust Funds and Agency Trust Funds. These accounting policies are also applicable to the City's blended component units, including the Beaumont Utility Authority, the Beaumont Parking Authority, Beaumont Financing Authority, and the Beaumont Public Improvement Authority. 6 Draft 4/10/2023

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Responsibility
The City Manager is ultimately responsible for the City's implementation and compliance with these policies unless the City Council authorizes exceptions. Under the direction of the City Manager, the Finance Director will review, develop, and implement a system of processes and procedures to ensure compliance with these policies throughout the entire organization. The City Manager will work with the Finance Director to ensure these policies are updated on a timely basis.

Accounting Standards
The annual budget and audited financial statements of the City of Beaumont are prepared in conformity with Generally Accepted Accounting Principles (GAAP) as applicable to government entities. Generally Accepted Accounting Principles (GAAP) are national accounting standards adopted by the Governmental Accounting Standards Board (GASB). The Governmental Accounting Standards Board (GASB) is the nation-wide accepted standards body for establishing governmental accounting and financial reporting principles.

The City also complies with Financial Accounting Standard Board (FASB) Statements and Interpretations, Accounting Principles Board (APB) Opinions, and Accounting Research Bulletins (ARBs) of the Committee on Accounting Procedure.

Beaumont's budget and audited financial statements present the financial position of the City government and its blended component units. Blended component units are entities for which the City is considered to be financially accountable. This includes the Beaumont Utility Authority, the Beaumont Finance Authority, Beaumont Parking Authority, and the Beaumont Public Improvement Authority.

These organizations are technically separate legal government entities but are in substance part of the City of Beaumont's government operations. The City Council acts as the board of directors for the Beaumont Utility Authority, Beaumont Parking Authority, the Beaumont Financing Authority, and the Beaumont Public Improvement Authority. City employees serve as the staff for all four of these governmental units. The budget and other financial information from these government entities is combined with the budget and financial data of the City of Beaumont. The Beaumont Utility Authority, Beaumont Parking Authority, Beaumont Financing Authority and the Beaumont Public Improvement Authority have a June 30 date for the end of their fiscal year.

Measurement Focus
The accounting and reporting treatment applied to a Fund is determined by its measurement focus.

All Governmental Funds (General Fund, Special Revenue Funds and Debt Service Funds) are accounted for on a flow of current financial resources measurement focus. This means that only current assets and current liabilities are generally included on their balance sheets. Governmental Fund operating statements and budgets present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets.

All Proprietary Funds (Internal Service Funds and Enterprise Funds) and all Fiduciary Funds are accounted for on a flow of economic resources measurement focus. This means that all assets and all liabilities (whether current or non -current) associated with this activity are included on their balance sheets. Their reported fund equity (net total assets) is segregated into contributed capital and retained earnings components. Proprietary Funds operating statements present increases (revenues) and decreases (expenses) in net total assets.
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Basis of Accounting
Basis of accounting refers to when revenues and expenses are recognized in the accounts and reported in the City's financial statements. The Basis of Accounting relates to the timing of revenue recognition in the City's financial statements regardless of Measurement Focus applied. The accounting basis in the City's annual budget is the same as accounting basis in the City's annual audited financial statements.

1. Governmental Fund Types (Tax Supported Activities). The modified accrual basis of accounting is used by the City of Beaumont to apply revenues to expenditures in its Governmental Funds. Under the modified accrual basis of accounting revenues are recorded when they become measurable and available to pay for expenditures of the current period. "Measurable" means that the amount of the transaction can be determined. "Available" means collectible within the current period or soon enough thereafter to pay liabilities.

Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the providers have been met.

Taxes, intergovernmental revenues, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and are therefore recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current period is considered to be susceptible to the accrual as revenue of the current period.

All other revenue items are considered to be measurable and available only when cash is received by the City.

The City of Beaumont considers all revenues available if they are collected within sixty (60) days after the end of the fiscal year. Revenues that are accrued include property taxes, franchise fees, interest revenue and charges for service. Sales taxes and motor vehicle license fees collected and held by the state at year end on behalf of the City are also recognized as revenue. Licenses, permits and fines are accrued when received as they are not measurable until received in cash.

Investment earnings are recorded as earned. Other receipts and taxes become measurable and available when cash is received by the government and are recognized as revenue at that time.

Entitlements and shared revenues are recorded at the time of receipt or earlier if accrual criteria are met. Expenditure -driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other grant requirements have been met.

The City reports deferred revenue on its balance sheet. Deferred revenues arise when potential revenue meets the asset recognition criteria but does not meet both the "measurable" and "available" revenue criteria for recognition in the current period. Deferred revenues also arise when the City receives resources before it has a legal claim to them, such as when grant monies are received prior to the incurring of qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met, or when the City has a legal claim to resources, the liability for deferred revenue is removed from the combined balance sheet and revenue is recognized.

2. Proprietary Fund Types (Business -Type Activities) and Fiduciary Fund Types (Resources Held in Trust). Expenditures are generally recognized in Enterprise Funds, Internal Service Funds, Private Purpose Trust Funds, and Agency Trust Funds under the modified accrual basis of accounting when the related fund liability is incurred. Exceptions to this general rule include principal and interest on general long-term debt which is recognized when due. Certain compensation absences and claims and judgments are recognized when the obligations are expected to be liquidated with expendable available financial resources. Under this method 8 Draft 4/10/2023

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revenues are recorded when earned and expenses are recorded at the time liabilities are incurred.

Assets, Liabilities and Fund Equity

1. Cash and Investments. Cash and cash equivalents represent the City's cash bank accounts including, but not limited to, certificates of deposit, money market funds and cash management pools for reporting purposes. Additionally, investments with maturities of three months or less when purchased are included as cash equivalents.

The City maintains a cash and investment pool that is available for use by all Funds.

Interest earnings as a result of this pooling are distributed to the appropriate funds based on month -end cash balances in each fund. Cash is divided into three risk levels in accordance with standards that have been developed by the Governmental Accounting Standards Board (GASB) in Statement No. 3:

A. Category 1 Investments. Insured or collateralized investments with securities held by the City of Beaumont or by its agent in the City's name.

B. Category 2 Investments. Collateralized investments with securities held by the pledging financial institution's trust department or agent in the City's name.

C. Category 3 Investments. Uncollateralized investments. This includes any bank balance that is collateralized with securities held by the pledging financial institution, or by its trust department or agent, but not in the City of Beaumont' name.

In accordance with Governmental Accounting Standards Board (GASB) 31, all City investments are stated at fair value. Fair value is based on the quoted market prices as of the valuation date. Aside from investments clearly identified as belonging to a specific fund, any unrealized gain/loss resulting from the valuation will be recognized within the General Fund to the extent cash and investments' balance exceeds the cumulative value of those investments subject to Governmental Accounting Standards Board (GASB) 31.

The fair value of the City's investment in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 is reported in the City's financial records and financial statements at amounts based on the pro -rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio).

The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis.

2. Internal Controls. The internal control structure of the City of Beaumont is designed to ensure that the assets of the City are protected from loss, theft, or misuse. It is designed to provide reasonable assurance that these objectives are met. The concept of reasonable assurance recognizes that the cost of a control should not exceed the benefits likely to be derived and (2) the valuation of costs and benefits requires estimates and judgments by management. Internal controls within the City of Beaumont address the following issues:
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A. Control of Collusion. Collusion occurs where two or more employees work in conjunction to defraud the City. The City has an organizational structure and operational policies and procedures that are designed to prevent collusion.

B. Separation of Transaction Authority from Accounting and Record Keeping.

The City has segregated job duties so that the person who authorizes or performs the transactions is different from the person who records or otherwise accounts for the transaction. The City's Finance Department has divided duties and record keeping among employees with a Finance Director overseeing day-to-day operations.

C. Custodial Safekeeping. Funds collected by the City are deposited into the bank ach day once a week. Any small amounts of cash or checks held at the end of the day are placed in a safe in a locked room. Securities purchased from any bank or dealer (including appropriate collateral) for short-term or long-term cash investments are placed with an independent third party for custodial safekeeping.

D. Avoidance of Physical Delivery of Securities. The City avoids the physical delivery of securities. Book -entry securities are easier to transfer and account for since actual delivery of a document never takes place. Delivered securities must be properly safeguarded against loss or destruction. The potential for fraud and loss increases with physically delivered securities.

E. Clear Delegation of Authority to Subordinate Staff Members. Staff members in the Finance Department have a clear understanding of their authority and responsibilities to avoid improper actions. Clear designation of authority also preserves the internal control structure that is contingent on the various staff positions and their respective responsibilities.

F. Written Confirmation of Transactions for Investments and Wire Transfers. Due to the potential for error and improprieties arising from telephone and electronic transactions, all transactions are supported by written communications and approved by the authorized supervisor. Written communications may be via fax, email if on letterhead and if the safekeeping institution has a list of authorized signatures.

G. Wire Transfer Agreement with Lead Bank. The City has a wire transfer agreement with its bank that addresses controls, security provisions and responsibilities of each party making and receiving wire transfers.

3. Accounts Receivable. Billed but unpaid services provided to individuals or non - Government entities are recorded as "accounts receivable." The Proprietary Funds include a year-end accrual for services through the end of the fiscal year, which have not yet been billed. Accounts receivables are reported in net of an allowance for uncollectible accounts in the Enterprise Funds.

4. Compensated Absences. It is the City's policy to permit employees to accumulate earned (but unused vacation), sick pay and compensatory time benefits up to the limits imposed in the City of Beaumont Personnel Manual. Vested or accumulated vacation, holiday and sick leave along with any compensatory time that is expected to be paid with expendable available financial resources is reported as an expenditure and fund liability in the Governmental Fund that will pay for it. Amounts not expected to be liquidated with expendable available financial resources are reported in the General Long -Term Debt Account Group. No expenditure is 10 Draft 4/10/2023

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reported for these amounts. Vested leaves in Enterprise Funds are recorded as an expense and liability as the benefits accrue.

5. Long -Term Liabilities. The City reports long-term debt of Governmental Funds at face value. Long-term liabilities for all Governmental Funds and Fiduciary Funds do not affect net current assets and are not included on their respective balance sheets in previous years. Long-term liabilities of proprietary and non -expendable trust funds are accounted for in the respective funds.

6. Inventory. Inventory is valued at the cost that approximates market, using first -in, first -out (FIFO) method. The consumption method is used to account for the inventory of Governmental Funds including the General Fund, Special Revenue Funds and Capital Projects Funds. The value of the City's office supply inventory is not considered material and as a result, no inventory value is shown in the City's financial statements or in the annual budget.

7. Bond Discounts. In Governmental Funds, bond premiums, discounts, and issuance costs are recognized in the current period. Bond discounts are presented as a reduction of the face amount of the bonds payable. Issuance costs are reported as an expenditure of the period.

For Proprietary Funds, bond premiums and discount, with issuance costs, are deferred and amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of the applicable bond premium or discount. Issuance costs are reported as deferred charges.

8. Called Developer Bonds. Revenues from called developer bonds arising from contract defaults are deferred and recognized as revenues when the related costs to complete the project are incurred by the City.

9. Unappropriated Fund Balance and Unreserved Cash and Investments. The Unappropriated Fund Balance in Governmental Funds and Unreserved Cash and Investments balances in Proprietary Funds indicate that portion of Fund Equity which is available for appropriation in future periods. Restricted Fund Balances or Reserved Fund Equity indicates that a portion of Fund Balance or Fund Equity has been segregated for specific purposes or is not available for appropriation. Reservations of retained earnings are limited to outside third -party restrictions.

10. Contributed Capital. Contributed capital are non -cash assets recorded in Enterprise Funds and General Fund and primarily represents infrastructure such as water lines, sewer lines or assets received from other funds, developers, or customers.

Contributed capital designations in the Enterprise Funds cannot be spent for operating or capital needs.

Taxes and Other Significant Revenues

1. Property Taxes. Riverside County is responsible for the assessment, collection and apportionment of property taxes for all taxing jurisdictions. Property tax is imposed on real property (land and permanently attached improvements such as buildings) and tangible personal property (moveable property) located within the state. The California property tax is ad valorem, based on the value of the property rather than on a fixed amount or benefit to the property or persons. Intangible assets and rights are not subject to taxation except to the extent that they 11 Draft 4/10/2023

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are necessary to put real property interests to beneficial or productive use. Taxable property includes land, improvements, and other properties that are accounted for on the property tax rolls, which are primarily maintained by the Riverside County Assessor. Tax rolls contain an entry for each parcel of land, including parcel number, owner's name, and value.

The amount of the tax is based on an annually determined assessed valuation. The property tax is paid to the county tax collector and allocated to local taxing agencies. The property tax is guaranteed by placing a lien on the real property. For this reason, types of properties are distinguished as secured or unsecured.

Certain special exemptions to the standard assessment rules are provided in the State Constitution and state law. These exemptions include federal and state-owned property, municipal owned property except property outside the legal boundaries of the agency, homeowners' property tax exemption, property owned, irrevocably dedicated to religious, hospital, cemeteries and schools and the California Air Patrol; Williamson Act; disabled veterans; and other exemptions.

Property taxes are levied in equal installments on November 1 and February 1. They become delinquent respectively on December 10 and April 10. The lien date is March 1 of each year.

Property taxes are accounted for in the City of Beaumont General Fund. The City is permitted by Article XIIIA of the State of California Constitution (known as Proposition 13) to levy a maximum of $1.00 per $100 of full cash value. Property tax revenues are recognized when they become measurable and available to finance current liabilities. The City considers property taxes as available if they are collected within 60 days after the end of the fiscal year.

Property tax on the unsecured roll is due on the March 1 lien date and become delinquent if unpaid on August 31. However, unsecured property taxes are not susceptible to year-end accrual. Taxes on individual pieces of property may be delinquent up to five years before the property is sold for delinquent taxes.

Under state statute, the County Treasurer, acting as a tax collector, must settle and disburse all current tax collections to all taxing units by the end of March following the taxing year.

Delinquent taxes are collected throughout the year and dispersed to the taxing units on a routine basis.

The City receives property taxes under the "Teeter Plan." The Teeter Plan allows cities to collect 100% of assessed taxes each year in lieu of receiving only those taxes collected by the County.

Riverside County receives the penalties and interest when delinquent taxes are collected in future years. The County benefits by charging interest substantially higher than market rates when the delinquent taxes are collected.

2. Sales and Use Taxes. California sales tax is imposed on retailers for the privilege of selling tangible personal property. A portion of the tax is a state tax, and a portion is locally imposed.

The tax base for the sales tax is the retail price of tangible personal property. Tangible personal property is any material asset, such as household goods and business equipment which is readily moveable and not permanently attached to real property. Sales tax applies to a transaction if (1) the seller's registered place of business in California participates in the sale and (2) title to the goods passes to the customer within the state.

The use tax complements the sales tax. It is imposed on the storage or use, or other consumption in California of property purchased from a retailer in cases where the sales tax is not collected.

While sales tax is imposed on the seller, the use tax is imposed on the purchaser and at the same rates as the sales tax. The use tax was first imposed in 1935, in order to discourage buying from 12 Draft 4/10/2023

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out of state solely for the purpose of avoiding state sales tax, and thereby placing California retailers at a competitive disadvantage. On April 25, 2019, Governor Newsom signed AB 147, which imposes the obligation to collect applicable transactions and use tax on all sales made for delivery in any city or county that impose a transactions and use tax and applies to a retailer whether inside or outside of California if, during the preceding or current calendar year, the total combined sales of tangible personal property in California or for delivery in California by the retailer and all persons related to the retailer exceed $500,000. Sales and use taxes are collected by the California Department of Tax and Fee administration (CDTFA) and remitted to the City quarterly. Sales and use taxes are recorded as revenues when received by the California Department of Tax and Fee administration (CDTFA).

3. Franchise Fees. Franchise fees collected by Southern California Edison and The Gas Company are remitted to the City each year on April 15. Cable television franchise fees from Charter and Frontier are sent to the City quarterly and franchise fees from Waste Management are remitted quarterly to the City.

Chart of Accounts
The City Chart of Accounts is a carefully arranged system classifying financial transactions for budgeting, accounting, and reporting purposes. The Chart of Accounts does the following:

1. Defines each account in order to assure uniform treatment in the classification, recording and summarization of accounting transactions.

2. Provides a consistent basis for reporting accounting financial and related information to facilitate effective and meaningful communications with the public, bond investors, City departments City Manager and City Council.

3. Provide flexibility for other reporting needs as required for ongoing operations of the City.

Periodic Journal Entries
The Finance Director is responsible for seeing that the following journal entries are prepared and posted as appropriate to the General Ledger:

1. Monthly or Quarterly Postings to General Ledger. Monthly postings to the General Ledger include, but are not limited to, payroll related postings, including deferred compensation and contributions to the California Public Employees' Retirement System, tax receipts, wire transfers, bank account charges, investment earnings, transfers between funds, voided and non -sufficient fund checks, budget appropriation changes, reconciliation adjustments and miscellaneous entries including reclassifications.

2. Annual Postings to General Ledger. Annual postings to the General Ledger include, but are not limited to, accounts payable from invoices, accounts receivable from billings, grant accruals and/or deferrals, land transactions, fiscal agent activity on Community Facilities District (CFD) bonds or other bond issues, interest on notes receivable, capital asset transactions, reimbursements due to and due from accounts, deferred revenue and other accruals as required.

Financial Reports
The City staff prepares appropriate monthly financial statements reflecting the operations of individual 13 Draft 4/10/2023

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Funds for internal use by the City Council, City Manager, department heads and the general public.

The City adheres to a policy of full and open public disclosure of all financial documents.

Independent Audits
An independent audit of the City's financial statements is conducted each year by an independent Certified Public Accounting firm. The City also participates in a number of federal and state assisted grant programs, which are subject to annual financial and compliance audits. 14 Draft 4/10/2023

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Financial Management Policies
Introduction
The City of Beaumont is accountable to the community for the use of public dollars. Municipal resources will be used wisely to ensure adequate funding for the services, public facilities, and infrastructure necessary to meet the community's present and future needs. Financial management policies serve as the blueprint to achieve the fiscal stability and accountability required to meet the City's goals and objectives.

Scope
The City's financial management policies apply to all personnel, departments, divisions, and offices of the City government as well as all associated accounting funds under the direct authority of the City of Beaumont. These accounting funds include, but are not limited to, the General Fund, Special Revenue Funds, Enterprise Funds, Internal Service Funds, Debt Service Funds, Capital Projects Funds, Private - Purpose Trust Funds and Agency Trust Funds. These financial management policies are also applicable to the City's blended component units, including the Beaumont Utility Authority, Beaumont Parking Authority, Beaumont Financing Authority and Beaumont Public Improvement Authority.

Responsibility
The City Manager is ultimately responsible for the City's implementation and compliance with these policies, unless the City Council authorizes exceptions. Under the direction of the City Manager, the Finance Director will review, develop, and implement a system of processes and procedures to ensure compliance with these policies throughout the entire organization. The City Manager will work with the Finance Director to ensure these policies are updated on a timely basis.

Financial Policy Goals
The objectives for comprehensive management policies are to:

1. Guide City Council and City Management decisions that have significant fiscal impact.

2. Support the planning for financial sustainability and long-term needs.

3. Maintain and protect City assets and infrastructure.

4. Set forth operating principles that minimize the financial risk in providing City services.

5. Optimize the efficiency and effectiveness of services to reduce the costs and improve service quality.

6. Employ balanced and fair revenue policies that provide adequate funding for desired programs.
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7. Promote sound financial management by providing accurate and timely information on the City's financial condition to the City Council and community.

8. Maintain and enhance the City's credit ratings and prevent default on any municipal financial obligations.

9. Ensure the legal and ethical use of financial resources consistent with Council policy through an effective system of internal controls.

10. Promote cooperation and coordination within the City, and other governments and with the private sector in the financing and delivery of services.

11. Provide the appropriate level of accountability in the use of public resources.

Affiliated Agencies
If agencies have been created through Council action, intergovernmental agreements, and state and federal laws, they should be managed with the same financial standards as City agencies. To protect the City's fiscal status and avoid an adverse effect on the City, affiliated agencies will be accountable for financial compliance and reporting standards as described in the City's Financial Management Policies.

The City may audit financial records or performance data to ensure funds are spent in accordance with Council directions and policies. Affiliated agencies include, but are not limited to, agencies created by Council action, agencies with leadership appointed by the City Council and agencies that receive a majority of funds from the City.

Annual Budget
The annual budget is the primary mechanism for the implementation of City Council policies and the achievement of their goals and objectives. The budget is a policy document, operations guide, financial plan and a communications device. It is the single most important means of setting spending policies and priorities of the City. It constitutes approval by the City Council of service levels and operating programs and provides resources to finance them. Expenditures must be kept within total appropriations for all Accounting Funds.

Budget Goals
The City will develop and implement a budget process that will:

1. Make prudent use of public resources.

2. Include financial forecast information for resources, uses and ending fund balances to ensure that the City is planning adequately for current and future needs.

3. Provide adequate opportunity for public review and input.

4. Provide adequate opportunity for City Council review and deliberations. 16 Draft 4/10/2023

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5. Provide information on accomplishments and service levels vis-a-vis community needs.

6. Comply with City Code, State of California Local Budget Law, bond covenants and other promulgations.

The City Manager will develop and present a proposed City budget to the Mayor and City Council for consideration and adoption. The City Manager's proposed budget will opine on the short and long-term financial condition of the City, identify policy and financial and service issues, identify any use of one-time funds to support ongoing operations or key changes from previous years, identify funding requirements and sources of funds, provide supplemental information on programs and service areas, include budget and performance details for all City organizations and related recommendations to the City's vision and goals.

The Finance Department will issue guidelines and rules for the preparation and review of the department budget requests to the Mayor and City Council, including a proposed annual budget process and calendar. The proposed process and calendar will support community input and Council deliberations.

Budget Appropriations
All Accounting Funds are included in the annual budget and all revenues and other financing sources are appropriated by the City Council each fiscal year in the annual budget. All Accounting Funds included in the City's annual audited financial statements are reviewed by the City's independent certified public accountants. The accounting basis in the City's annual budget is the same as the accounting basis used by the City's annual audited financial statements. Annual operating budgets in the General Fund and Enterprise Funds are carefully reviewed to ensure that budget appropriations are conservative because the City feels government units' function more efficiently under conservative budgets than where excess funds are made available.

Appropriations Limit
Under Article XIIIB of the California Constitution (the GANN Spending Limitation Initiative), the City is restricted as to the amount of annual appropriations from the proceeds of taxes, and if proceeds of taxes exceed allowed appropriations, the excess must be either refunded to the State Controller or returned to the taxpayers through revised tax rates, revised fee schedules or other refund arrangements.

Proposition 218
Proposition 218, approved by the voters in November 1996, regulates the City's ability to impose, increase and extend taxes, assessments, and fees. Any new, increased, or extended taxes, assessments, and fees subject to the provisions of Proposition 218 maybe subject to a protest hearing process. Additionally, Proposition 218 provides that these taxes, assessments, and fees are subject to the voter initiative process and may be rescinded in the future by the voters. Therefore, the City's ability to finance the services for which the taxes, assessments and fees are imposed may be significantly impaired. Under Proposition 218:
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1. Revenues derived from a property related fee must not exceed the funds required to provide the proportionate cost of the property related service. (The total cost limitation)

2. Revenues derived from the fee must not be used for any purpose other than for that which the fee is imposed. (The proportional cost limitation)

3. Fees may not be imposed for a service unless the services is actually used by, or immediately available to, the owner of the property subject to the fee. Fees based on potential or future use of a service are not permitted and stand-by charges must be classified as assessment subject to the ballot protest and proportionality requirements for assessments. (The future services prohibition)

4. No fee or charge may be imposed for general governmental services, such as police, fire, ambulance, or libraries, where the service is available to the public in substantially the same manner as it is to property owners. (The general government service prohibition) A public agency has the burden to prove compliance with these provisions if a fee is challenged in court.

Budget Control and Monitoring
The City Council appropriations and control points will be at the department level within each accounting fund. These City Council adopted appropriations and employee counts cannot be exceeded without City Council approval. The City Manager will have the authority to amend budgets within a departmental appropriation but changes in employee counts must be approved by the City Council. The Finance Department will maintain a system of tools for departments to manage their budgets and for financial monitoring and control of the City's budget during the fiscal year. This system will provide the departments, Mayor and City Council with information on revenue, expenditures and budget performance at both the department and fund level. The system will include provisions for amending the budget during the year in order to comply with this policy and State of California budgetary statutes.

The City Manager, through the Finance Department, will periodically report to the City Council financial status reports on revenues and expenditures to date, and the estimated year-end fund balances. The City Manager will, on a quarterly basis, review all City financial operations, report to Council on financial results and recommend financial actions necessary to meet the adopted budget's financial planning goals.

The mid -year budget monitoring report, audited financial statements, audit opinion and management letter will be presented to the Mayor and City Council for review and discussion as an action item on a City Council agenda. Any additional financial resources, whether additional projected revenues produced them or higher beginning fund balances, should be set aside for the next budget cycle. Any negative financial results should be highlighted, and a proposed plan of action should be provided to the Mayor and City Council for review and approval. General Fund discretionary resources that exceed budgeted amounts should be added to the General Fund contingency, except for funds allocated to infrastructure maintenance or replacement.

Review Council Actions
The City Manager, through the Finance Department, will review any proposed City Council actions. The objective of these reviews will be to ensure compliance with the City's budget direction and identify financial and service issues for the Council. The Finance Department will identify financial and service 18 Draft 4/10/2023

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issues for the City Council. The Finance Department will establish and issue procedures and forms to submit fiscal impact statements for proposed Council actions.

Additional Operating Budget Direction

1. Balanced Budget. Financial resources shall be equal to or exceed expenditures in each accounting fund. Each City fund must identify on -going financial resources that at least match expected ongoing requirements. One-time resources and non -recurring ending balances may either be applied to reserves or used to fund one-time expenditures; they will not be used to fund ongoing programs, except as provided in Section 2. Each year the Finance Director will provide the City Council with the amount of discretionary revenue that is estimated to be non -recurring for the General Fund.

2. One-time Funds. One-time funds can be used for ongoing expenditures only as a plan for:
(1) Transitioning to a permanent funding source,
(2) leading to organized program elimination, or
(3) as part of verifiable plan to address an existing recessionary period. Scenario 3 should be documented in the City's multi -year financial forecast.

3. General Discretionary Revenues. Unless otherwise explicitly stated by the Mayor and City Council, the City will not dedicate discretionary revenues for specific purposes in the General Fund. This will preserve the ability of the Mayor and Council to determine the best use of available revenues to meet changing service requirements.

4. Transfers Between Funds. A schedule of all transfers between funds will be identified, explained and appropriated in the Proposed and Adopted Budget. Any additional budget transfers between accounting funds will require City Council action.

5. Efficiency and Effectiveness. The City will optimize the efficiency and effectiveness of its services to reduce costs and improve service quality. The City will coordinate its service delivery with other applicable public and private service providers and seek the most cost-effective method for service delivery.

6. Self-Supporting/Full Cost Recovery Basis. The City will attempt to recover the costs of services providing a private benefit to users through the imposition of user fees and charges. The fees and charges will be based on cost accounting standards consistent with state or federal law when applicable. Fees and charges should include full costs i.e., direct, indirect, depreciation, interest charges, etc. and the Finance Director will ensure an annual user fee and charges schedule is regularly updated and approved by Council.

7. Recovery of Indirect or Overhead Costs. The City will endeavor to recover indirect or overhead costs through their allocation towards the calculation of user fees and charges or inter - fund charge. However, a reasonable cost allocation methodology must be used consistent with Generally Accepted Accounting Principles (GAAP).

8. Contingencies. The City will budget a contingency account for each operating fund adequate to address reasonable but unforeseen requirements within the fiscal year.

9. Unexpended Appropriations at the End of the Fiscal Year. Unexpended appropriations cannot be used in subsequent fiscal years unless re -appropriated by the City Council. 19

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Fund Balances

1. Definition and Purpose.

A. Governmental Funds. Accountants employ the term "Fund Balance" to describe the net assets of Governmental Funds calculated in accordance with generally accepted accounting principles (GAAP). Budget professionals commonly use this same term to describe the net assets of Governmental Funds calculated on a government's budgetary basis. In both cases, "Fund Balance" is intended to serve as a measure of the financial resources available in a Governmental Fund. It is essential the City of Beaumont maintain adequate levels of fund balance to provide working capital, mitigate current and future risks (e.g., revenue shortfalls and unanticipated expenditures) and to ensure stable tax rates. Fund balance levels are also a crucial consideration in long-term financial planning.

B. Enterprise and Fiduciary Funds. The "Cash and Investment Fund Balance" is that portion of fund equity that can be used for operating, capital and debt service expenditures, and is intended to serve as a measure of the financial resources available in an Enterprise Fund. It is essential the City of Beaumont maintain adequate levels of cash and investment fund balances to provide working capital, mitigate current and future risks (e.g., revenue shortfalls and unanticipated expenditures) and to ensure stable utility rates. Cash and investment fund balance levels are also a crucial consideration in long-term financial planning.

Credit rating agencies carefully monitor levels of fund balance in a government's General Fund to evaluate a government's continued creditworthiness. Those interested primarily in a government's creditworthiness or economic conditions are likely to favor higher levels of fund balance. Opposing pressures often come from employee unions, taxpayers, and citizens' groups, which may view high levels of fund balance as "excessive."

2. Classification of Governmental Fund Balances. Governmental Fund balances are classified into the following categories:

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

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

C. Committed Fund Balances. Committed Fund Balances encompass the portion of net fund resources, the use of which is constrained by limitations that the government imposes upon itself at its highest level of decision making, normally the governing body through City Council resolutions, etc., and that remain binding unless removed in the same manner.
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D. Assigned Fund Balances. Assigned Fund Balances encompass the portion of net fund resources reflecting the government's intended use of resources. Assignment of resources can be done by the highest level of decision making or by a committee or official designated for that purpose. The City Council has authorized the City Manager for that purpose.

E. Unassigned Fund Balances. This category is for any balances that have no restrictions placed upon them.

3. Fund Balance Policy Considerations. In establishing a policy governing the level of unrestricted (unreserved) fund balance in governmental funds and cash and investment fund balance in its Enterprise Funds, the City Council takes into consideration the following factors:

A. The predictability of its revenues and the volatility of its expenditures (i.e., higher levels of unrestricted (unreserved) fund balance may be needed if significant revenue sources are subject to unpredictable fluctuations or if operating expenditures are highly volatile).

B. The availability of resources in other funds as well as the potential drain upon General Fund resources from other funds (i.e., the availability of resources in other funds may reduce the amount of unrestricted (unreserved) fund balance needed in the General Fund, just as deficits in other funds may require that a higher level of unrestricted (unreserved) fund balance be maintained in the General Fund.

C. Liquidity (i.e., disparity between financial resources actually become available to make payments and the average maturity of related liabilities may require that a higher level of resources be maintained.)
D. Designations (i.e., the City of Beaumont may wish to maintain higher levels of Unrestricted (unreserved) fund balance to compensate for any portion of unrestricted (unreserved) fund balance already designated for a specific purpose).

4. Fund Balance Policies.

A. General Fund Reserves or Ending Fund Balance Policy. The City will show adequate progress towards incrgasing reserves or Unassigned Ending Fund Balance ultimately to 16% of the General Fund Operating Budget or based on risk assessment within the long term financial forecast. Working Capital Reserve Requirement to remain at 16% of the operating budget. This allows sufficient cash flow throughout the year when revenue receipts are not timely to expenditures. Budget Stabilization Reserve set at $5M to provide city staff time to address an economic downturn without having to dip into the Working Capital Reserve. Emergency Disaster Reserve set at $1 M to provide funds that may not be available within the budget to address unforeseen emergency disaster brought upon by nature or human. NOTE: The Government Finance Officers Association recommends, at a minimum, that general purpose governments, regardless of size, maintain unrestricted fund balance in their General Fund of no less than two months of regular General Fund of no less than two months of regular General Fund operating revenues or regular General Fund operating expenditures.

B. Enterprise Reserves or Ending Fund Balance. The City will show adequate progress towards increasing Enterprise Fund reserves or Unassigned Fund Balance 21 Draft 4/10/2023

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ultimately to 25% of the Enterprise Fund Balance. The City has established a Repair and Replace Reserve. Any funds remaining from a budget year will first address any shortfalls in the operating reserve requirement. Any surplus funds over the operating requirement will be placed in the Repair and Replace fund to meet ongoing capital maintenance needs.

These fund balances will be maintained for the following purposes:

A. Provide sufficient working capital to meeting daily cash needs to avoid using short-term debt instruments.

B. Provide a reserve to absorb emergency expenditures caused by natural disasters such as fire, flood, or earthquake.

C. Cover any unanticipated deficit resulting from a shortfall in actual revenues in a given budget year or unanticipated cuts by the State Legislature and Governor of City revenues.

When expenditures are incurred for purposes for which both restricted and unrestricted fund balances are available, the City's policy is to apply restricted fund balances first, then unrestricted fund balances as they are needed.

When expenditures are incurred for purposes where only unrestricted fund balances are available, the City uses unrestricted resources in the following order: committed, assigned, and unassigned.

When the unrestricted (unreserved) fund balance of the General Fund exceeds the amount needed for the above purposes, the City Manager through the Finance Department will bring an item to Council for options of use that meet the strategic goals that have been established within the budget process.

Restricted (reserved) fund balances in the General Fund, Special Revenue Funds, and Capital Projects Funds will be separated out and identified in the City's accounting records, financial statements, budgets, and audit reports. This same policy is followed with respect to restricted amounts in the cash and investment balances of the Enterprise Funds. The purpose of this policy is to show the City Council, staff, and the public what funds in these balances are unrestricted and what funds are to be used for specific purposes.

Fund Management
Creation of new funds or elimination of existing funds shall be done by the Finance Department or City Council action. A review and report by the Finance Department will be required prior to City Council action. The Finance Department will conduct an annual review and, as part of the budget, explain the purpose of each fund and assess if each fund is needed.

Departments or programs that are primarily funded by user fees and charges should be segregated into their own funds or fund accounts to assist in cost accounting and ensuring fees and charges are recovering an adequate portion of costs.

Enterprise Funds
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Budgets for Enterprise Funds will include the required level of debt service coverage for the fund and a description of the relationship between operating budgets and construction budgets.

Financial Planning Goals
The City of Beaumont will prepare long-range financial plans to guide the Mayor and City Council in adopting the City budget and to assist the City Council in ensuring the delivery of needed services through inevitable economic cycles. The financial plans will help the Mayor, Council and community evaluate the financial impact of all programs within the regional and local economic conditions.

The plans will also assist in coordinating funding needs among enterprise, special revenue and General Fund functions.

Financial planning and budgeting will be based on the following principles:

1. Revenue estimates will be prepared on a conservative basis to minimize the possibility that economic fluctuations could surprise the City and jeopardize ongoing serve delivery during the fiscal year.

2. Expenditure estimates will anticipate needs that are reasonably predicable.

3. Forecasts will rely on a common set of basic economic assumptions that will be established, updated, and distributed by the Finance Department.

Financial Plans and Forecasts
Prior to the initiation of the annual budget process, the Finance Department will prepare an annual City financial assessment report. This report will include a comprehensive overview of the City's financial condition.

Five-year financial forecasts and plans will be prepared annually for the General Fund, General Fund departments, major Enterprise Funds, Special Revenue Funds, and other funds that materially affect the City. Plans will be based on current service levels and funding sources, as well as anticipated changes to service levels and funding. If appropriate, the plans will identify additional resources needed to continue current service levels or identified service adjustments.

General Fund departments will forecast and monitor their own revenues and expenditures. The Finance Department will assist departments in developing appropriate systems, will retain fiscal oversight responsibility for the entire City and will publish regular financial status reports on revenues and expenditures.

Enterprise Fund and Special Revenue Fund forecasts will identify any impact on rates. The forecasts will discuss how standards for debt service coverage and operating reserves are established and maintained. Departments that manage Enterprise and Special Revenue Funds will prepare and coordinate with the Finance Department on the presentation of regular status reports on revenues and expenditures.

Capital and Other Asset Plans
The departments that are responsible for major infrastructure and utility improvements will complete 23 Draft 4/10/2023

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10 or 20 -year master plans to support growth and replacement needs. The master plans must support and reconcile with the City's major planning documents.

The City will annually prepare a Citywide five-year Capital Improvements Plan (CIP) that provides the Mayor and City Council with an overview of the condition of its infrastructure. It should include prioritized department needs for capital replacement, additions, and major maintenance, along with the potential impacts of not funding certain projects. The plan will include estimated project costs and operating costs and will identify funding sources. Staff will ensure the proposed funding is in fact an eligible source under state law. It will highlight what projects are fully funded and which ones are not.

The City will annually adopt a Capital Budget that will include estimated resources and capital expenditures based on the first year of the current Capital Improvements Plan. Other major asset categories critical to service delivery such as facilities, fleet and technology will also have master plans to ensure their timely replacement.

The City will identify and include full costs of future maintenance needs and operating costs of new capital improvements and equipment prior to funding as part of the Capital Budget.

In general, all assets will be maintained at a level that protects capital investment and minimizes future maintenance and replacement costs. A high priority will be placed on maintenance where deferring maintenance will result in greater costs to restore or replace neglected facilities such as roads. Each department with major capital assets will maintain accurate information on the condition and lifespan of its major assets to assist in long-term planning, such as a pavement management index. Each department with major capital assets will develop replacement costs data for major assets to assist in City asset management and investment decisions.

Maintenance and operations of major capital assets should be given priority over acquisition of new assets.

Revenue Goals

1. The City will maximize and diversify its revenue base to raise sufficient revenue to support essential City services and to maintain services during periods of declining economic activity. The City's overall revenue structure will be designed to recapture some of the financial benefits resulting from City economic and community development investments. Revenue collection efforts that produce positive net income for City service delivery will be the highest budget priority.

2. Departments that primarily or exclusively operate with non -General Fund revenue will minimize reliance on General Fund support for discrete programs that are not supported with fees.

Revenue Collections
The City will use all cost effective means available to collect revenues due.

The Finance Department is responsible for ensuring all Accounts Receivable are properly pursued and accounted for, which includes an aging of each receivable and the development of a bad debt policy. The Finance Department will ensure, on an annual basis, that a report is provided to the City Council on the condition of the City's collection efforts and any accounts receivable and the 24 Draft 4/10/2023

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development of a bad debt policy. The Finance Department will ensure, on an annual basis, that a report is provided to Council on the condition of the City's collection efforts and whether any accounts receivable should be written off.

The Mayor and City Council must approve any fee waivers.

Grants
The City will avoid using grants to meet ongoing service delivery needs. Prior to a grant application relative benefits vs. costs of the grant, including what will happen after the grant ends. The City will budget expenditures for grant funded programs only after receipt of the grant award or letter of commitment and only for the amount of the grant award to be expended within the fiscal year. Replaced by Grants Policy.

Development Impact Fee Revenues
The City seeks to recover some of the cost of growth through development impact fees on new developments in the City of Beaumont. As Beaumont's population grows, the demand for the expansion of public infrastructure and the purchase of capital equipment needed to serve new development in the City increases.

State law allows (State Mitigation Fee Act, Government Code 66000 et. seq.) and fairness dictates that the new residents creating the need for expanded infrastructure and additional equipment capital costs should make a contribution to their acquisition in the form of development impact fees. Development impact fees are collected by the City of Beaumont for the expansion of public infrastructure and facilities and the purchase of capital equipment needed for new development in the City. All development impact fees are deposited in separate special revenue and expenditure accounts in a separate Special Revenue Fund specifically designated for the particular development impact fee. Development impact fees can only be spent for capital purchases due to growth and are not used for salary or maintenance or operation expenditures.

Unfunded Mandates
The City will oppose state or federal actions that mandate expenditures that the Mayor and City Council consider unnecessary and unfunded. The City will pursue intergovernmental funding to support the incremental cost of such mandates.

Debt Management
Public borrowing through lease -purchase agreements, general obligation (GO) bonds, revenue bonds, certificates of participation (COP) or other legal debt instruments may be in the public's best interest.

However, the City will pursue policies that will not saddle the City and its residents public with excessive 25 Draft 4/10/2023

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public debt and will carefully scrutinize any public borrowing proposals. Therefore, the City Council, City Manager or other staff members must use debt in a wise and judicious manner. Where public borrowing is considered appropriate by the City Council, and in compliancc with California law, Article 16, section 18.

It will be done in compliance with California law and in accordance with the following policies:

1. Debt is limited to equipment purchases and major capital projects. It is not used for general operating expenses. It is the policy of the City to maintain cash balances at a sufficient level for general operating costs (those items normally funded in the City's annual operating budget and having a useful life of less than one year). Short-term securities may be issued in cases where the City's normal cash flow has been disrupted as a result of natural disaster or unexpected delays in the receipt of federal or state revenues.

2. The maturity date for any debt does not exceed the reasonable expected useful life of the equipment or capital improvement being financed. Generally, the City will limit long term debt to a term not to exceed 10 15 years.

3. When practical, the City will develop, authorize, and issue revenue, special fee or other self-supporting debt instruments instead of incurring long term obligations payable from General Fund revenues. General Obligation (GO) Bonds.

4. Coverage for revenue bonds or special fee debt instruments shall be determined based on advice of the City's Municipal Advisor, Bond Counsel and Underwriters in a manner to best align with the City's financing goals of achieving the lowest cost of borrowing, financial flexibility and security for bond owners. at least
120% of annual total debt service.

5. The City will maintain good communication with the public and City Council regarding its financial condition.

6. The City 14 will regularly evaluate its adherence to its debt policies. The City will promote effective communications with bond rating agencies and others in the bond marketplace based on full disclosure.

7. The City will Adhere to its Beaumont amended and restated disclosure procedures.

The Finance Department will report to Council on an annual basis, or whenever staff proposes to being incurred by the City and related covcragc ratios.

To the extent feasible, debt issuances will be packaged and planned to minimize issuance fees and interest rates.

Risk Management
The City will maintain adequate levels of insurance and implement a risk management program for public liability, workers' compensation, and related exposures. The program will emphasize avoidance of risk whenever possible, funding for losses which cannot be avoided and transfer of risk to third parties whenever appropriate.
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The risk management program will include the systematic and continuous identification of loss perils and exposures, the analysis of these in terms of frequency and severity probabilities, the appropriate application of sound risk control procedures and the financing of potential claims and administration costs within the City budget.

The City will use outside claims administrators.

As part of the annual budget process, staff will segregate and report to the Mayor and City Council the past results of the risk management program, its relative financial status and plans for the future.

Resources will be established to fund open claims liabilities, incurred but not reported (IBNR) claims and a catastrophic reserve or insurance as annual recommended by an independent actuary, or as authorized by Generally Accepted Accounting Principles (GAAP).

Interest Earnings
The Finance Department will assign interest earnings and expenses to the appropriate accounting fund based on available cash balances consistent with generally accepted accounting principles (GAAP). Investment policies will be reviewed annually and brought to the Mayor and Council for approval.

Independent Audits
Staff will regularly use competitive processes to select and rotate new independent auditors that will be responsible for the annual audit of financial records in accordance with state and federal guidelines and generally accepted auditing standards.

The Comprehensive Annual Financial Report (CAFR) or audited financial statements along with the Management Letter and responses from management, will be completed and shared with the City Council.

Internal Control
The City Manager, through the Finance Director, will be responsible for implementing and maintaining a comprehensive system of internal controls that provides reasonable assurance that the City is operating in a way that is consistent with the desires of the City Council. Separation of duties, administrative policies and procedures, accounting and reporting tools and an overall organizational culture will be designed and encouraged to ensure the public's assets are protected and the City's business practices are in compliance with state and federal law, sound ethical principles, best management practices and City Council policy.

Budget Adoption Procedures
Budgetary procedures for the City have been established by the City Council, which require the legal adoption of a budget for all Accounting Funds. The following are the administrative procedures followed by the City in its budgetary process. (Please also see Figure 1.)

1. Budget Preparation. Department heads meet with employees and prepare proposed operating 27 Draft 4/10/2023

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and capital budgets, as well as department goals and performance standards for the coming fiscal year based on guidance provided by the Finance Director, City Manager and City Council. The department heads submit these proposed budgets along with proposed goals and performance standards to City Manager no later than March 1. The Finance Director and City Manager takes information prepared by department heads and prepares the proposed budget for the coming fiscal year for the City Council.

2. Budget Presentation. During the month of May, the City Manager, authorized by the City Council to act as the Budget Officer, submits a proposed operating and capital budget for all Governmental, Proprietary, Fiduciary Funds and other accounting funds to the City Council for the subsequent fiscal year. The budget documents illustrate proposed financing sources along with the proposed operating and capital budget expenditures.

3. Budget Work Meetings. The Finance and Audit Committee will hold one or more public meetings to review the long-term fiscal forecast and the City Council will hold one or more public budget work meetings to review the proposed annual budget.

Figure 1
Annual Budget
Annual Budget Event
Time
Comments
Department heads submit
proposed operating and capital
budgets, goals and
performance standards to City
Manager.

March 1
City Manager and Finance Director take
information prepared by department heads
and prepare the proposed budget for
coming fiscal year.

City Manager presents
proposed budget to City
Council.

May and June
Proposed operating and capital budgets for
all Accounting Funds are distributed to
public, press and City Council. Copies are
available for public review at City Hall and
on City website.

City Council reviews budget in
work meetings
May and June
City Council conducts reviews during
work meetings.

Public Hearing
June
Public is invited to comment on proposed
annual budget. City Council makes final
budget changes. City Manager incorporates
changes made by City Council into final
budget document.

Budget Adoption by City Council
June 30
Final budget is adopted by the City
Council. Since City revenues are highly
dependent upon the actions of the State
Legislature, final budget adoption may be
delayed in any given year until state
budget is adopted.

4. Budget Public Hearing. A public hearing is held to receive comments on all aspects of the proposed budget. A notice in the local newspaper precedes the hearing. This notice is given at least ten days before the hearing and includes the time, date and place of the hearing. All budget documents are required to be available at least seven days prior to the public hearing. 28 Draft 4/10/2023

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5. Budget Adoption. A final budget is adopted by the City Council for the subsequent fiscal year beginning July 1. Since city revenues are highly dependent upon the actions of the State Legislature, final budget adoption may be delayed in any given year until the Governor and State Legislature adopt a state budget.

Statement of Investment Policy
Introduction
In accordance with the charter of the City of Beaumont and under authority granted by the City Council, the City Manager is designated the responsibility for investing he unexpended cash in the City Treasury and the overall conduct of the City's investment program. The intent of this Investment Policy is to formalize the framework for the investment activities that shall be exercised to ensure the effective and judicious fiscal and investment management of the City's funds. The City's portfolio shall be designed and managed in such a manner as to comply with state and local laws, provide for daily cash flow requirement, ensure consistency with the prioritized objectives of safety, liquidity, and return, and in a manner consistent with prudent investment management and worthy of the public trust.

Governing Authority
The City's investment program shall be managed in conformance with federal, state, and other legal requirements, including California Government Code Sections 16429.1-16429.4, 53600-53609, and 53630- 53686. This Investment Policy was endorsed and adopted by the City Council and is effective May 18, 2021. This Investment Policy shall replace all previous versions.

Scope
The City's investment policies apply to all personnel, departments, divisions, and offices of the City government as well as all associated accounting funds under the direct authority of the City of Beaumont. These accounting funds include, but are not limited to, the General Fund, Special Revenue Funds, Enterprise Funds, Internal Service Funds, Debt Service Funds, Capital Projects Funds, Private - Purpose Trust Funds and Agency Trust Funds. These investment policies are also applicable to the City's blended component units, including the Successor Agency to the Beaumont Redevelopment Agency, Beaumont Utility Authority, Beaumont Conservation Authority and Beaumont Public Improvement Authority.

The City commingles its investable assets to maximize interest earnings and to increase efficiencies with respect to investment pricing, safekeeping, and administration. Investment income will be allocated to the various funds based on their respective percentage participation in the total fund and in accordance with generally accepted accounting principles.

Proceeds arising from the issuance of debt shall be invested in accordance with the provisions of their governing bond documents and in a manner consistent with the City's general investment philosophy as outlined in this Investment Policy.

Responsibility
The City Manager is ultimately responsible for the City's implementation and compliance with these 29 Draft 4/10/2023

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policies unless the City Council authorizes exceptions. Under the direction of the City Manager, the Finance Director will review, develop and implement a system of processes and procedures to ensure compliance with these policies throughout the entire organization. The City Manager will work with the Finance Director to ensure these policies are updated on a timely basis.

Pooling of Funds
The City of Beaumont consolidates cash balances from all eligible funds to maximize investment earnings. Funds held by the Trustee are not eligible to be pooled. The City schedules its collection of receipts, deposits of funds and disbursements of monies to ensure maximum availability of cash for temporary investment purposes. Investment income is allocated to the various Funds based on their respective participation and in accordance with Generally Accepted Accounting Principles (GAAP).

Objectives
The prioritized objectives of the City's investment program are to preserve principal (safety), ensure sufficient liquidity (liquidity), and generate a market rate of return (return).

1. Safety: Safety of principal is the foremost investment objective of the City's investment program. Investment shall be undertaken in a manner designed to ensure the preservation of capital in overall portfolio growth. The City shall seek to preserve principal by mitigating credit risk and interest rate risk.

2. Liquidity: The investment portfolio shall remain sufficiently liquid to meet all operating requirements that may be reasonably anticipated. Because not all liquidity needs can be anticipated, the investment portfolio shall focus on securities with active secondary and resale markets.

3. Return: The investment portfolio shall be designed with the objective of attaining a market rate of return throughout budgetary and economic cycles, taking into account the investment risk constraints of safety and liquidity.

Set forth in section 17 of this Investment Policy are certain strategies and principles utilized by the City to manage investment risks.

Standard of Care
The standard of prudence to be used by City investment officials shall be the "Prudent Investor Standard" and shall be applied in the context of managing the overall portfolio. As set forth in the California Government Code 53600.3, the Prudent Investor Standard states:
"...all governing bodies of local agencies or persons authorized to make investment decisions on behalf of those local agencies investing public funds pursuant to this chapter are trustees and therefore fiduciaries subject to the prudent investor standard. When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, a trustee shall act with care, skill, prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated needs of the agency, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the agency. Within the limitations of this section and considering individual investments as part of an overall strategy, 30 Draft 4/10/2023

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investments may be acquired as authorized by law."
Consistent with the objectives set forth in section vi of this Investment Policy, in addition to safeguarding invested principal and ensuring sufficient liquidity for the City, a prudent investor should also seek to optimize portfolio return subject to these constraints.

Indemnification
The City Manager, Finance Director, Finance Committee, City Council and other authorized persons responsible for managing or overseeing City funds, acting in accordance within written procedures and the intent and scope of this Investment Policy and exercising due diligence, shall be relieved of personal liability for an individual security's credit risk or market price changes, provided that deviations from expectations are reported in a timely manner and appropriate action is taken to control adverse developments.

Ethics and Conflicts of Interest
Officers and employees involved in the investment process will refrain from personal business activity that could conflict with the proper execution and management of the investment program, or that could impair their ability to make impartial investment decisions. Consistent with the requirements of the California fair Political Practices Commission, employees and investment officials will disclose any material interest in financial institutions with which they conduct business. They shall further disclose any personal financial/investment positions that could be related to the performance of the investment portfolio. Employees and officers will refrain from undertaking personal investment transactions with the same individual with whom business s is conducted on behalf of the City of Beaumont.

Delegation of Authority
The authority to manage the City's investment program is provided by the California Government Code Sections 53600 et seq. Authority to manage the City's investment program is granted to the City Manager and his or her designee. Responsibility for the operation of the investment program is hereby delegated to the Finance Director, who shall act in accordance with this investment policy. The Finance Director shall establish procedures for the operation consistent with this investment policy and may authorize other finance department staff to initiate investment transactions. All participants in the investment process shall seek to act responsibly as custodians of the public trust. No officer or designee may engage in an investment transaction except as provided under the terms of this policy and supporting procedures.

The City may contract with one or more external investment managers to assist in the management of the City's investment portfolio in a manner consistent with the City's objectives. Such external managers may be granted discretion to purchase and sell investment securities in accordance with this Investment Policy. Such managers must be registered under the Investment Advisers Act of 1940 and specialize in the management of public funds fixed income portfolios.

Finance Committee
A Finance Committee is established to provide general oversight and direction concerning policy related issues concerning management of the City's investment portfolio. The committee shall meet 31 Draft 4/10/2023

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quarterly unless circumstances require more frequent meetings.

Authorized Financial Institutions, Depositories, Broker Dealers, and Competitive Transactions
In circumstances where the investment portfolio is managed internally, the requirements set forth in Sections A and B, below, shall apply:

A. The City shall maintain a list of financial institutions and depositories authorized to provide investment services. In addition, the City shall maintain a list of approved security broker/dealers selected by conducting a process of due diligence. These may include "primary" dealers or regional dealers that qualify under Securities and Exchange Commission ("SEC") Rule 15C3-1 (uniform net capital rule). The Finance Director will determine which financial institutions are authorized to provide investment services to the City. Institutions eligible to transact investment business with the City include:

1. Primary government dealers as designated by the Federal Reserve System

2. Regional broker/dealers qualified under SEC Rule 15C3-1

3. Nationally or state -chartered banks

4. The Federal Reserve Bank

5. Direct Issuers of securities eligible for purchase
B. Investment staff shall review broker/dealers who would like to transact with the City to determine if they are adequately capitalized and make markets in the securities appropriate to the City's needs.

The Investment Officer shall send a copy of the current investment policy to all broker/dealers approved to transact with the City. Financial institutions which desire to become qualified broker/dealers for investment transactions (and which are not transacting solely through an investment advisor) must provide the City with a statement certifying that the institution has reviewed the California Government Code Section 53600 et seq. and the City's Investment Policy. The selection of broker/dealers shall be at the sole discretion of the City.

C. Selection of broker/dealers used by an external investment adviser retained by the City will be at the sole discretion of the investment adviser, provided such broker/dealers meet the requirements set forth in section A, above.

D. Public deposits will be made only in qualified public depositories as established by State statutes.

Deposits will be insured by the Federal Deposit Insurance Corporation (FDIC), or, to the extent the amount exceeds the insured maximum, will be collateralized in accordance with state statutes. A written contract of deposit of public funds must be obtained from the financial institution, indicating the institution's policy and process of FDIC insurance and collateralization.

E. It is the policy of the City to require competitive bidding from at least three broker/dealers for investment transactions that are not classified as "new issue" securities whenever possible and practical. Such competitive bidding can be executed through competitive bidding or through the use of a nationally recognized trading platform. In such circumstances where competitive price comparisons are not available, best efforts will be made to document quotations for comparable or alternative 32 Draft 4/10/2023

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securities.

Security Safekeeping and Delivery Procedures
Third -Party safekeeping: To protect against fraud, embezzlement, or losses caused by collapse of an individual securities dealer and to enhance access to securities and interest payments, all securities owned by the City shall be held in safekeeping by a third -party bank trust department acting as agent for the City under the terms of a duly executed custody agreement. In connection with the City's annual independent audit, securities held in custody are audited to verify investment holdings. No outside broker/dealer or advisor may have access to the City funds, accounts or investments, and any transfer of funds to or through an outside broker/dealer must be approved by the City Council.

Delivery -Versus -Payment: All trades of marketable securities shall be cleared and settled on a standard delivery -versus -payment ("DVP") basis to ensure that securities are deposited in the City's safekeeping account prior to the release of funds.

Internal Controls
A system of internal controls has been established to prevent losses of public funds arising from fraud, employee error, misrepresentation by third parties, or unanticipated changes in financial markets.

Internal controls deemed most important include control of collusion, separation of transaction authority from accounting and record keeping, custodial safekeeping, avoiding physical delivery of securities, clear delegation of authority to subordinate staff members, written confirmation of transactions for investments and wire transfers and development of a wire transfer agreement with the lead bank and third -party custodian. Furthermore, an independent analysis by an external auditor shall be conducted annually to review internal control, account activity, and compliance with policies procedures, and applicable laws.

Authorized Investments
The investment of City funds shall be made in accordance with Sections 53600 et seq. of the California Government Code and in accordance with this Investment Policy. Permitted investments for the City shall include the following security types and related credit quality, maturity, and diversification constraints.

1. Municipal Bonds: Bonds issued by the City, the State of California, any other of the 49 states in addition to California, and any local agency within the state of California. This authorization includes the ability to invest in obligations payable solely out of the revenues from a revenue -producing property owned, controlled, or operated by a state or any local agency in the state of California or by a department, board, agency, or authority of a state or any local agency in the state of California.

Credit Quality: Securities in this category shall have a minimum credit rating of A (or its equivalent) by at least one nationally recognized statistical rating organization at the time of purchase.

Maximum Maturity: Five years at the time of purchase as measured by the settlement date.

Diversification: No more than 5% of the portfolio may be invested in any single issuer. No 33 Draft 4/10/2023

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more than 30% of the portfolio may be invested in this category.

2. U.S. Treasury Obligations: United States Treasury bills, notes, bonds, and certificates of indebtedness or those for which the faith and credit of the United States are pledged for the payment of principal and interest.

Credit Quality: No minimum credit rating required for securities in this category.

Maximum Maturity: Five years at the time of purchase as measured by the settlement date.

Diversification: There are no dollar or percentage limits on securities in this category.

3. Federal Agency and Government Sponsored Enterprise Obligations: Federal agency or United States government -sponsored -enterprise obligations, participants, or other instruments, including those issued by or fully guaranteed as to principal and interest by federal agencies or United States government -sponsored enterprises.

Credit Quality: No minimum rating required for securities in this category.

Maximum Maturity: Five years at the time of purchase as measured by the settlement date.

Diversification: There are no dollar or percentage limits individual issuers in this category.

4. Commercial Paper: Commercial paper of "prime" quality and issued by a corporation organized and operating in the United States with total assets of at least $500 million.

Credit Quality: Securities in this category must be rated "A-1" (or the equivalent) or higher by at least one nationally recognized statistical rating organization. In addition, debt other than commercial paper (if any) issued by corporations in this category must be rated at least "A" (or the equivalent) or better by at least one nationally recognized statistical rating organization.

Maximum Maturity: 270 days at the time of purchase as measured by the settlement date.

Diversification: No more than 5% of the City's portfolio may be invested in any single issuer of commercial paper. For purposes of this issuer limitation, holdings of commercial paper and medium -term notes of a single issuer shall be limited to 10% of total portfolio assets. No more than 25% of the total portfolio may be invested cumulatively in commercial paper or asset - backed commercial paper as defined in Section 6, below. No more than 10% of the outstanding commercial paper of any single issuer may be purchased.

5. Asset -Backed Commercial Paper: Asset -Backed Commercial paper of "prime" quality and issued by an entity organized within the United States as a special purpose corporation, trust, or limited liability company.

Credit Quality: Securities in this category must be rated "A-1" (or the equivalent) or higher by at least one nationally recognized statistical rating organization. In addition, the issuing entity must have program wide credit enhancements including, but not limited to, overcollateralization, letters of credit, or a surety bond.

Maximum Maturity: 270 days at the time of purchase as measured by the settlement date.

Diversification: No more than 5% of the City's portfolio may be invested in any single issuer 34 Draft 4/10/2023

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of commercial paper. For purposes of this issuer limitation, holdings of commercial paper and medium -term notes of a single issuer shall be limited to 10% of total portfolio assets. No more than 25% of the total portfolio may be invested cumulatively in asset -backed commercial paper or commercial paper as defined in Section 5, above. No more than 10% of the outstanding commercial paper of any single issuer may be purchased.

6. Federally Insured Time Deposits: Non-negotiable certificates of deposit in state or federal chartered deposit insurance.

Credit Quality: Securities in this category shall be limited to the maximum amount covered by federal deposit insurance.

Maximum Maturity: Five years at the time of purchase as measured by the settlement date.

Diversification: No more than 5% of the portfolio may be invested in any single issuer of non- negotiable or negotiable certificates of deposit. No more than 15% of the portfolio may be invested in any combination of non-negotiable certificates of deposit as set forth in subsections 6, 7, and 8 hereto. No more than 30% of the portfolio may be invested in any combination of non-negotiable or negotiable certificates of deposit.

7. Collateralized Time Deposits: Non-negotiable certificates of deposit in state or federally chartered banks, savings and loans, or credit unions in excess of federal deposit insurance limits which are fully collateralized in accordance with state law.

Credit Quality: Securities in this category exceeding federal deposit insurance limits shall be collateralized in accordance with state law and be issued by institutions which have long-term debt obligations rated "A" (or the equivalent) or better and short-term debt obligations, if any, rated "Al" (or the equivalent) or better by at least two nationally recognized statistical rating agencies.

Maximum Maturity: Five years at the time of purchase as measured by the settlement date.

Diversification: No more than 5% of the portfolio may be invested in any single issuer of non- negotiable or negotiable certificates of deposit. No more than 15% of the portfolio may be invested in any combination of non-negotiable certificates of deposit as set forth in subsections 7, 8, and 9 hereto. No more than 30% of the portfolio may be invested in any combination of non-negotiable or negotiable certificates of deposit.

8. Certificate of Deposit Placement Services: Non-negotiable certificates of deposit at a commercial bank, savings bank, savings and loan association, or credit union that that uses a private sector entity to assist in the placement of deposits (e.g., CDARS).

Credit Quality: The full amount of each deposit and the interest that may accrue on each such deposit shall at all times be insured by federal deposit insurance.

Maximum Maturity: Five years at the time of purchase as measured by the settlement date.

Diversification: No more than 5% of the portfolio may be invested in any single issuer of non- negotiable or negotiable certificates of deposit. No more than 15% of the portfolio may be invested in any combination of non-negotiable certificates of deposit as set forth in subsections 7, 8, and 9 hereto. No more than 30% of the portfolio may be invested in any combination of non-negotiable or negotiable certificates of deposit.
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9. Negotiable Certificates of Deposit: Negotiable certificates of deposit issued by a nationally or state -chartered bank, a savings association, or a federal association (as defined by Section 5102 of the Financial Code), a state or federal credit union, or a federally licensed or state -licensed branch of a foreign bank.

Credit Quality: Securities in this category exceeding federal deposit insurance limits shall be issued by institutions which have long-term debt obligations rated "A" (or the equivalent) or better and short-term debt obligations, if any, rated "A-1" (or the equivalent) or better by at least two nationally recognized statistical rating agencies.

Maximum Maturity: Five years at the time of purchase as measured by the settlement date.

Diversification: No more than 5% of the portfolio may be invested in any single issuer of non- negotiable or negotiable certificates of deposit. No more than 30% of the portfolio may be invested in any combination of non-negotiable or negotiable certificates of deposit.

10. Repurchase Agreements: Repurchase agreements with specific terms and conditions may be transacted with banks and brokers. Such investments must be subject to a "Master Repurchase Agreement" substantially in the form developed by the Securities Industry and Financial Markets Association ("SIFMA").

Credit Quality: Repurchase agreements shall be collateralized with U.S. Treasury and Federal Agency securities (as authorized herein) maintained at a value of at least 102% of the market value of the repurchase agreement. Securities used as collateral for repurchase agreements shall be delivered to the City's custodian bank.

Maximum Maturity: 1 year at the time of entry.

Diversification: There are no dollar or percentage limits on securities in this category.

11. Medium -Term Corporate Notes: Medium -term corporate notes shall mean all corporate and depository institution debt securities issued by corporations organized and operating within the United States or by depository institutions licensed by the United States or any state and operating within the United States.

Credit Quality: Securities in this category shall be rated in the "A" category or better by at least two nationally recognized statistical rating organizations at the time of purchase.

Maximum Maturity: Five years at the time of purchase as measured by the settlement date.

Diversification: No more than 5% of the portfolio may be invested in any single issuer. No more than 10% of the total portfolio may be invested in the commercial paper and medium -term notes of a single issuer. No more than 30% of the portfolio may be invested in this category.

12. Money Market Mutual Funds: Money market mutual funds registered with the Securities and Exchange Commission under the Investment Company Act of 1940 (15U.S.C. Sec. 80a-1 et seq.) meeting the credit quality requirements set forth below or retaining an investment adviser registered or exempt from registration with the Securities and Exchange Commission with not less than five years' experience managing money market mutual funds with assets under management in excess of five hundred million dollars ($500,000,000).

Credit Quality: Attained the highest ranking or the highest letter and numerical rating provided 36 Draft 4/10/2023

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by not less than two nationally recognized statistical rating organizations.

Maximum Maturity: No maturity restrictions apply.

Diversification: No more than 20% of the portfolio may be invested in this category.

13. Mortgage Pass -Through and Asset -Backed Securities: Mortgage pass -through securities, collateralized mortgage obligations, mortgage -backed or other pay -through bond, equipment lease - backed certificate, consumer receivable pass -through certificate, or consumer receivable -backed bonds meeting the requirements set forth below.

Credit Quality: Securities eligible for investment under this subdivision shall be rated in a rating category of "AA" or its equivalent or better by an NRSRO and have a maximum remaining maturity of five years or less.

Maximum Maturity: Five years at the time of purchase as measured by the settlement date.

Diversification: With the exception of obligations issued by Federal Agencies and Government Sponsored Enterprises as specified in subsection 3 hereto, no more than 5% of the portfolio may be invested in any single issuer. No more than 10% of the total portfolio may be invested in this category.

14. State of California Local Agency Investment Fund: The State of California Local Agency Investment Fund ("LAIF") managed by the State of California Treasurer's Office.

Credit Quality: No credit rating requirements exist for LAIF. In addition, should LAIF invest in securities or instruments prohibited or not specifically authorized by the City's Investment policy, the City is not prohibited from investing in LAIF provided sufficient information is available to allow the City to understand the risks associated with investing in LAIF.

Maximum Maturity: No maturity restrictions apply.

Diversification: The City may invest up to the maximum amount permitted by California state law.

15. Joint Powers Authority Pools: Shares of beneficial interest issued by a joint powers authority organized pursuant to Section 6509.7 that invests in securities authorized by California Government Code Section 53601 subdivisions (a) to (r), inclusive, and that has retained an investment adviser that is registered or exempt from registration with the Securities and Exchange Commission having not less than five years of experience investing in the securities and obligations authorized by California Government Code Section 53601 and having at least five hundred million dollars ($500,000,000) under management.

Credit Quality: There are no credit rating requirements for Joint Powers Authority Pools.

Maximum Maturity: No maturity restrictions apply.

Diversification: The City may invest up to the maximum amount permitted by California law.

16. Supranational Securities: United States dollar denominated senior unsecured unsubordinated obligations issued or unconditionally guaranteed by the International Bank for Reconstruction and Development, International Finance Corporation, or Inter -American Development Bank eligible for purchase and sale within the United States.

Credit Quality: Securities in this category shall be rated in the "AA" category or better by at least 37 Draft 4/10/2023

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one nationally recognized statistical rating organization at the time of purchase.

Maximum Maturity: Five years at the time of purchase as measured by the settlement date.

Diversification: No more than 10% of the portfolio may be invested in any single issuer. No more than 15% of the portfolio may be invested in this category.

Bond Proceeds: Proceeds arising from the issuance of debt shall be invested in accordance with the provisions of their governing bond documents and in a manner consistent with the City's general investment philosophy as outlined in this Investment Policy. Bond proceeds are not eligible as a part of the City's pooled funds. Securities authorized by the bond indenture or similar investment documents that are not authorized by the City's Investment Policy will be considered approved investments for bond proceeds when the bond indenture or similar authorizing document is approved by the City Council. Bond reserve funds, escrow funds and any funds approved by the City Council may be invested in securities with maturity limits of five years or an appropriate longer period. The bond indenture shall provide any specific restrictions or limitations on either the nature or the duration of the investments and should be the governing document.

Note on Credit Quality Requirements: Should the credit rating of a security owned by the City be downgraded to a level below that required by this Investment Policy, the City will review the credit situation and determine if such securities should be sold or retained in the portfolio based upon its remaining term to maturity, the credit outlook for the issuer, and other relevant facts and circumstances.

If the decision is made to retain a downgraded security, it will be closely monitored by the City and reported quarterly to the Finance Committee.

Note on Maximum Maturity Limitation: The five-year maturity limitation of this Investment Policy shall be measured as of the transaction settlement date. In accordance with section 53601 of the California Government Code, this five-year maturity limitation may be extended if deemed prudent by the Investment Officer and provided that the City Council has approved such investment either specifically or as part of an investment program approved by the legislative body no less than three months prior to the investment.

Note on Diversification Requirements: The diversification requirements set forth above relating to the maximum allowable percentage for a particular issuer or investment type shall apply at the time of purchase. Due to fluctuations in the aggregate invested balance, these maximum percentages may be exceeded from time to time and shall not require liquidation to realign the portfolio. However, consideration should be given to this matter when future purchases are made.

Note on Other Requirements: Should any investment fall out of compliance with any other guidelines of this policy after its purchase, the City will review the situation and determine if such securities should be sold or retained in the portfolio based upon its remaining term to maturity, the credit outlook for the issuer, and other relevant facts and circumstances. If the decision is made to retain such a security, it will be closely monitored by the City and reported quarterly to the Finance Committee.

Prohibited Investments and Practices
Provided below are certain prohibited investments and investment practices intended to help safeguard invested balances.

1. In accordance with California Government Code section 53601.6, investments in inverse floaters, range notes, mortgage -derived interest -only strips are prohibited. In addition, the purchase of any security that could result in zero interest accrual if held to maturity is also prohibited except for the 38 Draft 4/10/2023

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purchase securities issued or backed by the United States government in the event of, and for the duration of, a period of negative market interest rates.

2. Investments not specifically described herein are prohibited.

3. The purchase or sale of securities on margin is prohibited.

4. The purchase of securities denominated in foreign currencies is prohibited.

5. The purchase or sale of securities done solely to speculate on the direction of future interest rates is prohibited.

Any investment currently held that does not meet the guidelines of this policy shall be exempted from the requirements of this policy. At maturity or liquidation, any such monies shall be reinvested only as provided for in this policy.

Managing Portfolio and Investment Risks
Safety of principal is the foremost investment objective of the City. Each investment transaction shall seek to ensure that capital losses are avoided, whether from securities default, broker/dealer default, or erosion of market value. The overall program shall be designed and managed with a degree of professionalism that is worthy of the public trust. In a diversified portfolio, it must be recognized that occasional measured losses are inevitable and must be considered within the context of the overall portfolio's investment return, provided that adequate diversification has been implemented. The City shall seek to preserve principal by mitigating credit risk and market risk as set forth below.

Mitigating Credit Risk: Credit risk is the risk that a security or a portfolio will lose some or all of its value due to a real or perceived change in the ability of the issuer to repay its debt. The City shall seek to mitigate credit risk by adopting the following strategies:

1. Adhering to the diversification requirements set forth in Section XIII of this policy which limits the amount of the total portfolio that may be invested in any single issuer.

2. Utilizing an active management strategy that allows for the sale of securities prior to their scheduled maturity dates for purposes of improving the portfolio's credit quality, liquidity, yield, or return profile in response to changing market conditions or City circumstances.

3. Reviewing downgraded securities. Should the credit rating of a security owned by the City be downgraded to a level below that required by this Investment Policy, the City will review the credit situation and determine if such securities should be sold or retained in the portfolio based upon its remaining term to maturity, the credit outlook for the issuer, and other relevant facts and circumstances.

4. Monitoring any downgraded securities. If the decision is made to retain a downgraded security, it will be closely monitored by the City and reported quarterly to the Investment Committee.

Mitigating Interest Rate Risk: Market risk is the risk that the value of a security or portfolio will fluctuate due to changes in the general level of interest rates. The City understands that while longer -term portfolios have the potential to generate higher investment returns over time, they also exhibit a greater volatility of return. In addition, the City further recognizes certain types of securities, including variable rate securities, securities with principal paydowns prior to maturity, and securities with embedded call options, will affect the market risk characteristics of the portfolio differently. Accordingly, the City will mitigate market risk by adopting the following strategies:
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1. The City shall maintain sufficient balances in short-term investments to provide liquidity for expected and contingent expenditures thereby limiting the need to sell securities prior to maturity. Liquidity funds shall be maintained in short-term investments such as LAIF, deposit accounts collateralized in accordance with state law, and money market funds and instruments with minimal market risk.

2. Longer -term securities shall be scheduled to mature in advance of known expenditure requirements whenever possible.

3. The City shall avoid the purchase of securities for the sole purpose of short-term speculation.

4. The maximum stated final maturity of any security in the portfolio shall be five years, except as otherwise stated in this Investment Policy.

5. The maximum percentage of callable securities (excluding securities with "make whole" call provisions) held in the portfolio shall be 20%.

6. The weighted average duration of the actively managed portion of the portfolio, i.e., non -liquidity funds, shall be maintained in a range of +/- 25% the duration of a market benchmark as selected by the City based upon the City's risk tolerances and investment objectives.

Performance Standards & Evaluation
Consistent with the City's circumstances and risk tolerances, the investment performance objective for the managed portfolio shall be to earn a total rate of return over market cycles that is approximately equal to the return on the City's chosen benchmark index.

Reporting and Disclosure
In accordance with Government Code Section 53646(8)(1), the City Treasurer shall submit to the Finance Committee a quarterly report that will then be taken to the City Council. The report shall include a complete description of the portfolio, the type of investments, the issuers, maturity dates, par values and the current market values of each component of the portfolio, including funds managed for the City of Beaumont by third party contract managers. The report will also include the source of the portfolio valuation. As specified in Government Code 53646(e), if all funds are placed in the Local Agency Investment Fund (LAIF), FDIC insured accounts and/or county investment pool, the foregoing report elements may be replaced by copies of the latest statements from such institutions. The report must also include a certification that (1) all investment actions executed since the last report have been in full compliance with the investment policy, and, (2) the City of Beaumont will meet its expenditures obligations within the cash flow needs.

Policy Review and Adoption
The City of Beaumont's investment policy shall be adopted by resolution of the City Council on, at minimum, an annual basis. This investment policy shall be reviewed at least annually to ensure its consistency with the overall objectives of preservation of principal, liquidity, and return as well as its relevance to current law and financial and economic trends. In accordance with Senate Bill 564 and Senate Bill 866, effective January 1, 1996, the City staff brings forward each year the City's Investment Policy for review by the City Council. Any amendments to the policy shall be forwarded to City Council for approval.
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City of Beaumont Investment Policy
Glossary of Terms
This Glossary of Terms is provided for general reference purposes only and does not constitute or reflect an exhaustive or exclusive list of terms and definitions that may be applicable to the City of Beaumont's Investment Policy Statement. The definitions included herein do not modify or otherwise amend or supersede any of the terms of this Investment Policy Statement or applicable State or Federal law.

ACCRUED INTEREST: The amount of interest that is earned but unpaid since the last interest payment date.

ADJUSTABLE -RATE NOTE: (See Floating Rate Note)
AGENCY SECURITIES: (See U.S. Government Agency Securities) AMORTIZATION: The systematic reduction of the amount owed on a debt issue through periodic payments of principal.

ASSET -BACKED COMMERCIAL PAPER: A short-term investment vehicle with a maturity date that is typically between 90 and 270 days. A bank or other financial institution typically issues the security itself. The notes are backed by the company's physical assets such as trade receivables. Companies will use an asset -backed commercial paper to fund short-term financing needs.

AVERAGE LIFE: The average length of time that an issue of serial bonds and/or term bonds with a mandatory sinking fund feature is expected to be outstanding.

ASKED PRICE: The price at which securities are offered from a seller.

ASSET BACKED SECURITIES (ABS): (See Receivable -Backed Securities) BANKERS' ACCEPTANCE (BA): Negotiable money market instruments issued primarily to finance international trade. These are time drafts in which a bank "accepts" as its financial responsibility to pay the principal at maturity even if the importer does not. In essence, these are bank obligations collateralized by goods being shipped between an exporter and an importer.

BASIS POINT: When a yield is expressed as percentage terms (e.g., 2.25%), the digits to the right of the decimal point are known as basis points. One basis point equals 1/100 of one percent. Basis 41 Draft 4/10/2023

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points are used more often to describe changes in yields on bonds, notes and other fixed -income securities.

BENCHMARKS: Indexes created to include multiple securities representing some aspect of the total market. Benchmarks are often used as a standard against which the performance of a security, mutual fund, or investment manager may be measured.

BID PRICE: The price at which a buyer offers to buy a security.

BOND INDENTURE: The contract associated with a bond. The terms of a bond indenture include a description of the bond features, restrictions placed on the issuer, and the actions that will be triggered if the issuer fails to make timely payments.

BOND PROCEEDS: The proceeds from the sale of bonds, notes, and other obligations issued by an entity, and reserves and funds maintained by an entity for debt service purposes.

BOOK ENTRY: The system, maintained by the Federal Reserve, by which most money market securities are "delivered" to an investor's custodian bank. The Federal Reserve maintains a computerized record of the ownership of these securities and records any changes in ownership corresponding to payments made over the Federal Reserve wire (delivery versus payment). The owners of these securities do not receive physical certificates.

BOOK VALUE: The original cost of the investment, plus accrued interest and amortization of any premium or discount.

BROKER: A broker brings buyers and sellers together and is compensated for his/her service.

CALLABLE BONDS: Bonds that may be redeemed by the issuing company prior to the maturity date.

CALL PRICE: The price at which an issuer may redeem a bond prior to maturity. The price is usually at a slight premium to the bond's original issue price to compensate the holder for loss of income and ownership.

CALL RISK: The risk to a bondholder that a bond may be redeemed prior to maturity.

CAPITAL GAIN/LOSS: The profit or loss realized from the sale of a capital asset.

CERTIFICATE OF DEPOSIT (CD or NCD): A deposit of funds at a bank for a specified period of time that earns interest at a specified rate. Commonly known as "CDs" or "negotiable CDs." CERTIFICATE OF DEPOSIT PLACEMENT SERVICES: The purpose of the Certificate of Deposit Account Registry Service (CDARS) is to help people who invest in certificate of deposits (CDs) keep their money insured while also staying below the Federal Deposit Insurance Corporation (FDIC) insurance limit of $250,000 per depositor per bank.

COLLATERAL: Securities or cash pledged by a borrower to secure repayment of a loan or repurchase agreement. Also, securities pledged by a financial institution to secure deposits of public moneys. 42 Draft 4/10/2023

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COLLATERLIZED TIME DEPOSIT: A Time Deposit supported by collateral.

COLLATERALIZED MORTGAGE OBLIGATION (CMO): A type of mortgage -backed security that contains a pool of mortgages bundled together and sold as an investment. Organized by maturity and level of risk, CMOs receive cash flows as borrowers repay the mortgages that act as collateral on these securities. In turn, CMOs distribute principal and interest payments to their investors based on predetermined rules and agreements.

COMMERCIAL PAPER (CP): Short-term unsecured promissory notes issued by corporations for maturities of 270 days or less.

CONVEXITY: A measure of a bond's price sensitivity to changing interest rates. A high convexity indicates greater sensitivity of a bond's price to interest rate changes.

CREDIT OUTLOOK: (See Rating Outlook)
CREDIT QUALITY: The measurement of the financial strength of a bond issuer. This measurement helps an investor to understand an issuer's ability to make timely interest payments and repay the loan principal upon maturity. Generally, the higher the credit quality of a bond issuer, the lower the interest rate paid by the issuer because the risk of default is lower. Credit quality ratings are provided by nationally recognized statistical rating organizations.

CREDIT RISK: The risk to an investor that an issuer will default in the payment of interest and/or principal on a security.

CREDIT WATCH: Indicates that a company's credit is under review and credit ratings are subject to change. Positive (+) credit watch indicates that the credit rating is under review for possible upgrade.

Negative credit watch (-) indicates that the credit rating is under review for possible downgrade.

Evolving/Neutral credit watch indicates that credit rating is under review with direction uncertain.

COUPON: The rate at which a bond pays interest.

CURRENT YIELD: The annual income from an investment divided by the current market value. Since the mathematical calculation relies on the current market value rather than the investor's cost, current yield is unrelated to the actual return the investor will earn if the security is held to maturity.

CUSTODIAN: A bank or other financial institution that keeps custody of stock certificates and other assets.

DEALER: A dealer, as opposed to a broker, acts as a principal in all transactions, buying and selling for his own account.

DELIVERY VERSUS PAYMENT (DVP): Delivery of securities with a simultaneous exchange of money for the securities.

DERIVATIVE: A security whose interest rate of principal amount may vary and are determined by a 43 Draft 4/10/2023

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market index or a combination of market indexes.

DISCOUNT: The difference between the par value of a bond and the cost of the bond, when the cost is below par. Some short-term securities, such as Treasury bills and bankers' acceptances, are known as discount securities. They sell at a discount from par and return the par value to the investor at maturity without additional interest. Other securities, which have fixed coupons, trade at a discount when the coupon rate is lower than the current market rate for securities of that maturity and/or quality.

DIVERSIFICATION: An investment principle designed to spread the risk in a portfolio by dividing investments among different sectors, industries and companies.

DOLLAR -WEIGHTED AVERAGE MATURITY: A calculation that expresses the "average maturity" of an investment portfolio using each investment's maturity weighted by the size of that investment.

DOWNGRADE: A negative change in the credit rating of a security.

DURATION: A measure of the timing of the cash flows, such as the interest payments and the principal repayment, to be received from a given fixed -income security. This calculation is based on three variables: term to maturity, coupon rate and yield to maturity. The duration of a security is a useful indicator of its price volatility for given changes in interest rates.

EMBEDDED CALL OPTION: A feature of a financial instrument that lets issuers take specified actions at some future time. Embedded call options are provisions included in some fixed -income securities that allow the issuer to call back (redeem) the issue at a date earlier than the legal final maturity date.

FEDERAL DEPOSIT INSURANCE CORPORATION (FDIC): The Federal Deposit Insurance Corporation (FDIC) is an independent agency created by the Congress to maintain stability and public confidence in the nation's financial system. The FDIC insures deposits; examines and supervises financial institutions for safety, soundness, and consumer protection; makes large and complex financial institutions resolvable; and manages receiverships.

FEDERAL FUNDS RATE: Interest rate charged by banks with excess reserves at a Federal Reserve district bank to banks needing overnight loans to meet reserve requirements. A target rate is set by the FOMC.

FEDERAL OPEN MARKET COMMITTEE (FOMC): This committee sets Federal Reserve guidelines regarding purchases and sales of government securities in the open market as a means of influencing the volume of bank credit and money.

FEDERAL RESERVE SYSTEM: A U.S. centralized banking system, which has supervisory powers over the 12 Federal Reserve banks and member banks.

FEDERALLY INSURED TIME DEPOSIT: A Time Deposit insured by the FDIC.

FITCH, INC: (see Nationally Recognized Statistical Rating Organization) FIXED -INCOME SECURITIES: Securities that return a fixed income over a specified period. 44 Draft 4/10/2023

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FLOATING RATE NOTE: A debt security whose interest rate is reset periodically (monthly, quarterly, annually) and is based on a market index (e.g., Treasury bills, LIBOR, etc.).

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP): GAAP is a combination of authoritative standards (set by policy boards) and the commonly accepted ways of recording and reporting accounting information. GAAP aims to improve the clarity, consistency, and comparability of the communication of financial information.

INTEREST: The amount earned while owning a debt security, generally calculated as a percentage of the principal amount.

INTEREST RATE RISK: The risk of potential investment losses that result from a change in interest rates.

INTERNAL CONTROLS: An internal control structure designed to ensure that the assets of the entity are protected from loss, theft, or misuse. The internal control structure is designed to provide reasonable assurance that these objectives are met. The concept of reasonable assurance recognizes that (1) the cost of a control should not exceed the benefits likely to be derived and (2) the valuation of costs and benefits requires estimates and judgments by management.

INVERSE FLOATER: A bond or other type of debt whose coupon rate has an inverse relationship to a benchmark rate. An inverse floater adjusts its coupon payment as the interest rate changes.

INVESTMENT COMPANY ACT OF 1940: Federal legislation which sets the standards by which investment companies, such as mutual funds, are regulated in the areas of advertising, promotion, performance reporting requirements, and securities valuations.

INVESTMENT MANAGERS: An investment manager is a person or organization that makes investment decisions about portfolios of securities on behalf of clients under the investment objectives and parameters the client has defined.

JOINT POWERS AUTHORITY (JPA): An entity permitted under the laws of some U.S. states, whereby two or more public authorities (e.g., local governments, or utility or transport districts), not necessarily located in the same state, may jointly exercise any power common to all of them.

LETTER OF CREDIT: A letter from a bank guaranteeing that a buyer's payment to a seller will be received on time and for the correct amount. In the event that the buyer is unable to make a payment on the purchase, the bank will be required to cover the full or remaining amount of the purchase.

LIQUIDITY: The speed and ease with which an investment can be converted to cash.

LOCAL AGENCY: County, city, city and county, including a chartered city or county, school district, community college district, public district, county board of education, county superintendent of schools, or any public or municipal corporation.

MAKE -WHOLE CALL PROVISION: A type of call provision on a bond allowing the issuer to pay off remaining debt early. The issuer typically has to make a lump -sum payment to the investor. The payment is derived from a formula based on the net present value (NPV) of previously scheduled coupon 45 Draft 4/10/2023

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payments and the principal that the investor would have received.

MARGIN: The collateral that an investor is required to deposit with their broker or an exchange to cover the credit risk the holder poses for the broker or the exchange when trading with borrowed or leveraged funds.

MARK -TO -MARKET: The market valuation for every security in a portfolio used in determining its total market value and the Net Asset (NAV) in the case of mutual funds or other pooled investment products.

MARKET RISK: The risk that changes in overall market conditions or interest rate may adversely affect current market prices.

MARKET VALUE: The price at which a security is trading and could presumably be purchased or sold.

MASTER REPURCHASE AGREEMENT: A written contract between the parties of a repurchase agreement establishing each party's rights in all current and future transactions until termination of the contract by either party.

MATURITY: The date upon which the principal or stated value of an investment becomes due and payable.

MEDIUM -TERM NOTES (MTN): Debt securities issued by a corporation or depository institution with a maturity ranging from nine months to five years. The term "medium -term note" refers to the time it takes for an obligation to mature and includes other corporate debt securities originally issued for maturities longer than five years, but which have now fallen within the five- year maturity range. MTNs issued by banks are also called "bank notes."
MONEY MARKET: The market in which short-term debt instruments (Treasury bills, discount notes, commercial paper, bankers' acceptances, etc.) are issued and traded.

MONEY MARKET MUTUAL FUNDS: An investment company that pools money from investors and invests in a variety of short-term money market instruments.

MOODY'S INVESTORS SERVICE, INC: (See Nationally Recognized Rating Services) MORTGAGE DERIVED INTEREST ONLY STRIP: A security based solely on the interest payments from a pool of mortgages. Once the principal on the mortgages or bonds has been repaid, interest payments stop, and the value of the 10 falls to zero.

MORTGAGE PASS -THROUGH SECURITIES: A security created when one or more mortgage holders form a collection (pool) of mortgages and sells shares or participation certificates in the pool. The cash flow from the collateral pool is "passed through" to the security holder as monthly payments of principal, interest, and prepayments
MUNICIPAL BONDS: Bonds, notes and other securities issued by a state, municipality, or county.

NATIONALLY RECOGNIZED STATISTICAL RATING ORGANIZATION (NRSRO): Firms that review the creditworthiness of the issuers of debt securities and express their opinion in the form of letter ratings 46 Draft 4/10/2023

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(e.g., AAA, AA, A, BBB, etc.). The primary rating agencies are the following: Standard & Poor's Corporation; Moody's Investor Services, Inc.; and Fitch, Inc.

NEGOTIABLE CD: (See Certificates of Deposit)
NET ASSET VALUE (NAV): A per-share valuation of a mutual fund based on total assets minus total liabilities.

NEW ISSUE SECURITIES: A new issue refers to a bond offering that is made for the first time.

NON -CALLABLE: Bond that cannot be called at the option of the issuer.

OFFER PRICE: The price asked by a seller of securities.

PAR or PAR VALUE: The amount of principal that must be paid at maturity. Also referred to as the face amount of a bond, normally quoted in $1,000 increments per bond.

PHYSICAL DELIVERY: The delivery of an investment to a custodian bank in the form of a physical certificate and/or supporting documents evidencing the investment (as opposed to "book entry" delivery).

PORTFOLIO: A group of securities held by an individual or institutional investor.

PREMIUM: The difference between the par value of a bond and the market value of the bond, when the market value is above par.

PRICE RISK: The risk that the price of a bond sold prior to maturity will be less than the price at which the bond was originally purchased.

PRIMARY DEALER: Banks and securities brokerages authorized to buy and sell government securities in direct dealings with the Federal Reserve Bank of New York in its execution of Federal Open Market Operations.

PRIME RATE: The base rate that banks use in pricing commercial loans to their best and most creditworthy customers.

PRINCIPAL: The face value or par value of an investment.

PRINCIPAL PAYDOWNS: A reduction in the principal amount owed on a loan or other debt often associated with mortgage -backed or other paythrough security structures subject to prepayments.

PROSPECTUS: A legal document that must be provided to any prospective purchaser of a new securities offering registered with the SEC. This can include information of the issuer, the issuer's business, the proposed use of proceeds, the experience of the issuer's management, and certain certified financial statements.

RANGE NOTE: A range note or range accrual is a structured product based on an underlying index whose returns are maximized if that index stays within the investor's defined range. Commonly referred to as range accrual note, it is a type of financial derivative. 47 Draft 4/10/2023

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RATING OUTLOOK: The potential direction of the credit rating assigned by a NRSRO for a specific company.

REINVESTMENT RISK: The risk that coupon payments (or other payments received) cannot be reinvested at the same rate as the initial investment.

RECEIVABLE -BACKED SECURITIES: Securities collateralized with consumer receivables, such as automobile loans, credit card receivables, or home equity loans, which are owned by the issuer, but placed with a trustee for the benefit of the investor.

RECEIVABLE PASS -THROUGH CERTIFICATE: A debt obligation that is backed by a portfolio of receivables, normally issued by a bank or financial institution. The interest and principal of the obligation is paid out of the cash flow generated by the receivable's portfolio.

REFUNDED BOND: A bond secured by an escrow fund that is sufficient to pay off the entire issue of bonds at the next call date (pre -funded) or maturity (escrowed to maturity).

REGISTERED STATE WARRANT: A short-term obligation of a state governmental body issued in anticipation of revenue.

REPURCHASE AGREEMENT (REPO): The purchase of securities, on a temporary basis, with the seller's simultaneous agreement to repurchase the securities back at a later date at a specified price that includes interest for the buyer's holding period.

RULE 2a-7 OF THE INVESTMENT COMPANY ACT: Applies to all money market mutual funds and mandates such funds to maintain certain standards, including a 13 -month maturity limit and a 60 -day average maturity on investments, to help maintain a constant net asset value of one dollar ($1.00).

RULE G-37 OF THE MUNICIPAL SECURITIES RULEMAKING BOARD: Federal regulations to sever any connection between the making of political contributions and the awarding of municipal securities business.

SAFEKEEPING: Storage and protection of a customer's financial assets, valuables, or documents, provided by an institution serving as an Agent or Custodian and, where control is delegated by the customer.

SECURITIES & EXCHANGE COMMISSION (SEC): The federal agency responsible for supervising and regulating the securities industry.

SETTLEMENT DATE: The date when a trade is final, and the buyer must make payment to the seller while the seller delivers the assets to the buyer.

SECURITIES INDUSTRY AND FINANCIAL MARKETS ASSOCIATION (SIFMA): A not -for-profit trade association that represents securities brokerage firms, investment banking institutions, and other investment firms.

SINKING FUND: Money accumulated on a regular basis in a separate custodial account that is used to redeem debt securities or preferred stock issues.
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STANDARD & POOR' S CORPORATION: (See Nationally Recognized Rating Services) STATE OF CALIFORNIA LOCAL AGENCY INVESTMENT FUND (LAIF): A voluntary program created by statute began in 1977 as an investment alternative for California's local governments and special districts. This program offers local agencies the opportunity to participate in a major portfolio, which invests hundreds of millions of dollars, using the investment expertise of the State Treasurer's Office professional investment staff at no additional cost to the taxpayer.

STRUCTURED INVESTMENT VEHICLE (SIV): A pool of investment assets that attempts to profit from credit spreads between short-term debt and long-term structured finance products such as asset -backed securities (ABS). Funding for SIVs comes from the issuance of commercial paper that is continuously renewed or rolled over; the proceeds are then invested in longer maturity assets that have less liquidity but pay higher yields.

SUPRANATIONAL: An entity that is formed by two or more central governments with the purpose of promoting economic development for the member countries. Examples include the International Bank for Reconstruction and Development, International Finance Corporation, and the Inter -American Development Bank.

SURETY BOND: A promise to be liable for the debt, default, or failure of another. It is a three -party contract by which one party (the surety) guarantees the performance or obligations of a second party (the principal) to a third party (the obligee).

THIRD -PARTY CUSTODIAL AGREEMENT: (See Custodian)
TOTAL RETURN: The sum of all investment income plus changes in the capital value of the portfolio. For mutual funds, return on an investment is composed of share price appreciation plus any realized dividends or capital gains. This is calculated by taking the following components during a certain time period:

Total Return $ = (Ending value — Beginning value) + Coupons and Dividends Received Total Return % = Total Return $/Beginning Value x 100
TRADE DATE: The date and time corresponding to an investor's commitment to buy or sell a security.

U.S. GOVERNMENT AGENCY SECURITIES: Debt securities issued by U.S. Government sponsored enterprises and federally related institutions. These government agencies include Federal Home Loan Banks (FHLB), Federal Home Loan Mortgage Corporation (FHLMC or Freddie Mac), Federal National Mortgage Association (FNMA or Fannie Mae), Federal Farm Credit Banks (FFCB), Resolution Trust Corporation (RTC), and Tennessee Valley Authority (TVA).

U.S. TREASURY SECURITIES: Securities issued by the U.S. Treasury and backed by the full faith and credit of the United States. Treasuries are considered to have no credit risk and are the benchmark for interest rates on all other securities in the U.S. and overseas. The Treasury issues both discounted securities and fixed coupon notes and bonds.

Treasury Bills: Non -interest -bearing discount securities with maturities under one year issued by 49 Draft 4/10/2023

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the U.S Treasury.

Treasury Notes: Interest -bearing obligations of the U.S. Treasury with maturities ranging from two to ten years from date of issue.

Treasury Bonds: Interest -bearing obligations issued by the U.S. Treasury with maturities that range from ten to thirty years from date of issue.

UNIFORM NET CAPITAL RULE: SEC Rule 15C3-1 outlining capital requirements for broker/dealers.

VARIABLE RATE NOTE: (See Floating Rate Note)
VOLATILITY: A degree of fluctuation in the price and valuation of securities.

WEIGHTED AVERAGE MATURITY (WAM): The average maturity of all the securities that comprise a portfolio. According to SEC rule 2a-7, the WAM for SEC registered money market mutual funds may not exceed 60 days and no one security may have a maturity that exceeds 397 days.

WHEN ISSUED (WI): A conditional transaction in which an authorized new security has not been issued.

All "when issued" transactions are settled when the actual security is issued.

YIELD: The annual rate of return on a debt investment computed as though held to maturity expressed as a percentage.

YIELD TO CALL (YTC): The rate of return an investor earns from a bond assuming the bond is redeemed (called) prior to its nominal maturity date.

YIELD TO MATURITY (YTM): The rate of return earned on an investment considering all cash flows and timing factors: interest earnings, discounts, and premiums above par.

ZERO -COUPON BONDS/U.S. TREASURY STRIPS: A bond which represents ownership of a single coupon or principal payment due on a U.S. Treasury bond. Zeros or strips mature at face value at a specified date in the future and make no payments until that date. They always sell at a discount from face value.
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Fi-xed Capital Assets Policies
Intreitu aloft
The City of Beaumont's fixed asset policies are intended to provide specific guidance for determining which fixed assets are subject to separate accounting and reporting (i.e., capitalization). They also outline the procedures to define fixed assets and establish guidelines for their purchase, use, accountancy, inventory, transferring and disposal.

Scope
The City's fixed asset policies apply to all personnel, departments, divisions and offices of the City government as well as all associated accounting funds under the direct authority of the City of Beaumont. These accounting funds include, but are not limited to, the General Fund, Special Revenue Purpose Trust Funds and Agency Trust Funds. These fixcd asset policies arc also applicable to the City's blended component units, including the Successor Agency to the Beaumont Redevelopment Agency, Beaumont Utility Authority, Beaumont Conservation Authority, Beaumont Financing Authority and B umont Public Financing Authority.

Objective
The purpose of this policy is: (1) to describe the policies and procedures utilized in the City's capital asset management system, and (2) put guidelines in place to account for and depreciate the City's capital assets.

The primary goals of this policy are:
• To ensure that the City's capital assets are accounted for in conformance with the generally accepted accounting policies; and
• To establish a consistent and cost-effective way to account for the City's capital assets.

Overview
This Capital Asset Management policy is in accordance with generally accepted accounting principles and closely conforms to the capital asset accounting practices as recommended by the Government Finance Officers Association (GFOA). The Government Finance Officers Association recommends that every state and local government consider the following applicable guidelines in establishing capitalization thresholds for capital assets:
• Capital assets should be capitalized only if they have an estimated useful life of at least two years following the date of acquisition.
• Capitalization thresholds should be applied to individual assets rather than to group of similar items (e.g., desks, tables). However, for assets that qualify for capitalization and depreciation under the "group method", see Capitalization Section for the appropriate threshold application. 51 Draft 4/10/2023

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• As a general rule, capitalization thresholds should be designed to encompass approximately 80% of a government's total non -infrastructure assets.
• In no case should a government establish a capitalization threshold of less than $5,000 for any individual item.
• Governments should exercise control over their non -capitalized capital assets by establishing and maintaining adequate internal control procedures at the department level.

Capital assets are recorded as expenditures in governmental funds at the time the assets are received and the liability is incurred. These assets will be capitalized at cost in the government wide financial statements.

Per GASB 34:

Capital Assets are defined as land, improvements to land, easements, buildings, building improvements, vehicles, machinery, equipment, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period.

Infrastructure Assets are defined as long lived capital assets that normally are stationary in nature and normally can be preserved for a significantly greater number of years than most capital assets.

Examples include roads, bridges, drainage systems, sewer systems and lighting systems.

Responsibility
The City Manager is ultimately responsible for the City's implementation and compliance with these policies, unless the City Council authorizes exceptions. Under the direction of the City Manager, the Finance Director will review, develop and implement a system of processes and procedures to ensure compliance with these policies throughout the entire organization. The City Manager will work with the Finance Director to ensure these policies are updated on a timely basis. e
The City's fixed asset policies and procedures are established in accordance with Cenerally Accepted (GASB). The objectives of the City's fixed asset policies are to:

1. Appropriate Use and Control. Ensure that there is adequate control and appropriate use of the City's fixed assets for the delivery of municipal services and

2. Safeguarding and Preservation. Carry out the City's fiduciary responsibility to establish systems and procedures to protect its fixed assets acquired with taxpayer resources from loss, theft, misplacement or inappropriate use. granting agencies and the public.
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Definitions
The City of Beaumont will apply the following definitions to its fixedcapital asset policies and procedures.

1. Buildings. Structures of a fixed or semi -fixed nature, which provide shelter and/or create interior space. Buildings also include picnic shelters, storage sheds and restrooms.

2. Construction in Progress. Assets that are being built that are not usable at the end of the fiscal year, such as an incomplete building, waterline, sewer line, storm drain line, street, road, traffic signal, or other public improvement or infrastructure.

3. Capital Expenditure. A capital expenditure is an outlay for fixed assets, including land, building, machinery, equipment, construction in progress, design in progress, improvements and infrastructure with an original cost of $5,000 or more.

4. Design in Progress. Capital improvement projects that are in planning or the design stage. The expenditure of these projects is capitalized at year-end if the design has exceeded $5,000.

5. Equipment. Moveable personal property with a useful life of more than one year and a value of $1,000 or more. Such items as furniture, machines, tools, vehicles, and computers are included in this category.

6. Fixed Capital Asset. Tangible and intangible property owned by the City with a value of $5,000 or more and a useful life of at least one year.

7. Improvements. Physical property of a fixed nature that is added (affixed) to land or buildings. These assets include ground improvements, sidewalks, driveways, landscaping, sprinklers, fences, parking lots, etc. Building improvements include such items as carpeting, air conditioning systems or improvements through remodeling.

8. Infrastructure. Includes bridges, traffic signals, streets, roads, curbs, gutters, sidewalks, water lines, sewer lines and storm drain lines.

9. Intangibles. Items such as software (not replacement or upgrades).

10. Land. Includes the investment in real property or the ownership of ground space such as parcels, easements, and rights -of -way.

11. Streets and Roads. Includes all streets and roads that have pavement as well as curb, gutter and sidewalk.

12. Street Drainages. Includes storm drainage piping and manholes underneath streets and roads.

13. Traffic Signals. All traffic lighting systems that control traffic.

14. Vehicles. All vehicles and rolling stock equipment that are maintained by the Public Works Department or Community Services Department.
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Capital Expenditure Definition and Capitalization Policy (Accounting and Financial Reporting)
Capital Expenditures for fixed capital assets, including land, buildings, machinery, equipment, construction in progress, design in progress, improvements, and infrastructure with an original cost of $5,000 or more and a useful life of at least two -years, will be subject to accounting and reporting (capitalization). All costs associated with the purchase or construction of the asset are part of the capitalization threshold including ancillary costs such as freight, transportation charges, site preparation expenditures, professional fees, warranties, taxes and legal claims directly attributable to the asset acquisition. Specific capitalization guidelines are described:

1. Capitalization Threshold. An exception to the $5,000 threshold is land and some infrastructure. All costs associated with the purchase or acquisition of land parcels, rights - of -way, or easements, are capitalized, regardless of cost.

2. Individual Units of Fixed Assets. The $5,000 capitalization threshold is applied to individual units of fixed assets. For example, ten desks purchased through a cinglc purchase order, each costing $1,000, will not qualify for capitalization cvcn though the total ($10,000) exceeds the capitalization threshold of $5,000. 3 2. Fixed Asset Components. For the purpose of capitalization, the threshold will generally not apply to components of fixed capital assets. For example, a keyboard, monitor and central processing unit purchased as components of a computer system will not be evaluated individually against the capitalization threshold. The entire computer system will be treated as a single fixed capital asset provided the entire system meets the $5,000 threshold.

Individual assets that cost less than $5,000 but operate as part of a network system may be capitalized in the aggregate using the "group method" if the estimated average useful life of the individual asset is at least (3) years. A network, or group is determined to be where individual components may be below $5,000 but are independent, and the overriding value to the City is on the entire network and not the individual assets (e.g., computer systems and telephone systems).

In this case, the entire network or group will be capitalized as one system with many components to the system.

4. Grants. Any asset required to be controlled and separately reported pursuant to grant conditions or any other externally imposed reporting requirement, will be capitalized, regardless of cost. For example, a grant program that has funded the acquisition of a fixed capital asset may impose a requirement that the fixed capital asset be tracked and identified as a grant -funded asset.

5. Dedications and Donations. When an asset is acquired through dedications, donations, developer funding, or in -lieu of fees, the asset will be recorded at its estimated fair market value at the date of acquisition, as determined by the appropriate City department using an appropriate method to determine value. If the donation is a combination of land, structure, equipment, etc., the fair values will be segregated as applicable.

7. Repairs and Maintenance. Repairs to existing fixed assets will generally not be subject to capitalization unless the repair extends the useful life of the asset. In this case, the repair represents an improvement and is subject to the capitalization requirements described below. 54 Draft 4/10/2023

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Beaumont City CouncilMay 16, 2023

Beaumont City Council
May 16, 2023