Buena Park City Council
March 10, 2026

MAYOR CONNOR TRAUT

VICE MAYOR LAMIYA HOQUE

COUNCIL MEMBER JOYCE AHN

COUNCIL MEMBER CARLOS FRANCO

COUNCIL MEMBER SUSAN SONNE
Tuesday, March 10, 2026, 5:00 PM

COUNCIL CHAMBER
6650 Beach Boulevard
Buena Park, CA 90621
** Revised **

BUENA PARK CITY COUNCIL

REGULAR MEETING AGENDA

5:00 p.m.

PUBLIC HEARINGS AT 6:00 P.M.

1. GENERAL

1.A. CALL TO ORDER

1.B. ROLL CALL

1.C. INVOCATION

1.D. PLEDGE OF ALLEGIANCE
— Ethan Lopez, Beatty Middle School

1.E. CITY MANAGER REPORT
— Aaron France, City Manager

2. PRESENTATIONS

2.A. PRESENTATION BY ORANGE COUNTY BOARD OF SUPERVISORS CHAIR DOUG CHAFFEE ON THE

GUN BUYBACK PROGRAM
— Presented to Buena Park Police Department

2.B. PROCLAMATION RECOGNIZING MARCH 2026 AS WOMEN'S HISTORY MONTH — Presented to WE LEAD BP

3. ORAL COMMUNICATIONS

3.A. ORAL COMMUNICATIONS
This is the portion of the meeting set aside to invite public comments regarding any item on the Regular Meeting Agenda only. Public comments are limited to no more than three minutes each.

Those wishing to speak in-person are asked to add your information at the digital public kiosk located at the entrance of the Council Chamber.

4. CONSENT CALENDAR
The items listed under the Council Consent Calendar are considered routine business and will be voted on together by one motion unless a Council Member requests separate action. At this time the City Council or public may ask to speak on any item on the Consent Calendar.

4.A. APPROVAL OF MINUTES
— Recommended Action: Approve the Minutes of the Special and Regular City Council Meetings of February 24, 2026.

4.B. RESOLUTIONS APPROVING CLAIMS AND DEMANDS
— Recommended Action: Adopt Resolutions approving Claims and Demands.

4.C. PROCLAMATION RECOGNIZING MARCH 2026 AS WOMEN'S HISTORY MONTH — Recommended Action: Approve Proclamation.

4.D. FINAL PAYMENT TO LETNER ROOFING COMPANY FOR THE CITY YARD ROOF REPLACEMENT

PROJECT
— Recommended Action: 1) Accept the project as complete and approve a final payment to Letner Roofing in the amount of $4,400.91; and 2) Direct the Public Works Department to file a Notice of Completion.

4.E. APPROVE A CONTRACT WITH SQUARE SIGNS LLC FOR THE WILLIAM PEAK PARK MONUMENT

SIGNS INSTALLATION PROJECT AND APPROVE AN ASSOCIATED BUDGET TRANSFER — Recommended Action: 1) Award a contract to Square Signs LLC in the amount of $37,000 for the William Peak Park Monument Signs Installation Project; 2) Authorize contingency funds in the amount of $4,000 in the same purchase order; 3) Authorize the City Manager and City Attorney to make any necessary, non-monetary changes to the contract; 4) Authorize the City Manager and City Clerk to execute the contract; and, 5) Authorize a budget transfer in the amount of $45,000 from the Brenner Park Account (32-9806-290155) to the Park Monument Signs Account (11-9806-190065) for this purpose.

4.F. RESOLUTION APPROPRIATING FUNDS FOR PRIOR YEAR CAPITAL IMPROVEMENT PROJECTS,

OTHER CARRYOVERS, AND MID-YEAR BUDGET ADJUSTMENTS
— Recommended Action: 1) Adopt a resolution appropriating funds for prior year capital improvement projects, other carryovers, and mid-year budget adjustments.

4.G. PURCHASE AND INSTALLATION OF BATTERY BACKUP SYSTEM UPGRADES FOR VARIOUS TRAFFIC SIGNAL LOCATIONS FOR THE 25-26 ANNUAL BATTERY BACKUP UPGRADES PROJECT — Recommended Action: 1) Authorize the purchase of traffic signal battery backup upgrade equipment from Yunex, LLC for the 25-26 Annual Battery Backup Upgrades Project; and 2) Dispense with competitive bidding pursuant to Buena Park Municipal Code Section 3.28.080 (C).

4.H. ACCEPT FUNDS ALLOCATED TO THE BUENA PARK POLICE DEPARTMENT BY THE COUNTY OF ORANGE UNDER THE PROP 69 DNA FINGERPRINT, UNSOLVED CRIME AND INNOCENCE PROTECTION ACT OF 2004, AND AUTHORIZE USE OF THE FUNDS FOR PURCHASING FORENSIC

EQUIPMENT AND TRAINING
To accept funds allocated by the County under Prop 69 and expend those funds for a permissible purpose. The forensic equipment and tools approved by the County for procurement will enhance the collection and processing of DNA evidence at crime scenes. — Recommended Action: 1) Accept grant funds in the amount of $32,196, allocated by the County of Orange to the Buena Park Police Department, under the Proposition 69 DNA Fingerprint, Unsolved Crime and Innocence Protection Act of 2004 (“Prop 69”); 2) Authorize the purchase of one “FFLEX” Fuming Cabinet, one UV Kit for “FFLEX”, and “FFLEX” Product Training with these funds; and, 3) Authorize a budget appropriation in the amount of $32,200 for this purpose.

4.I. APPROVAL OF BUENA PARK YOUTH MICROGRANT PROGRAM GUIDELINES — Recommended Action: 1) Approve the Buena Park Youth Microgrant Program guidelines.

4.J. ANNUAL COMPREHENSIVE FINANCIAL REPORT (ACFR) FOR THE YEAR ENDED JUNE 30, 2025 — Recommended Action: 1) Receive and file the Annual Comprehensive Financial Report (ACFR) for the year ended June 2025.

5. NEW BUSINESS

5.A. RESOLUTION APPROVING PLANS, SPECIFICATIONS, AND APPROVAL OF A CONTRACT WITH HARDY AND HARPER, INC. FOR THE DALE STREET REHABILITATION PROJECT FROM CRESCENT AVENUE TO SR-91, AND APPROVING A COOPERATIVE AGREEMENT WITH THE CITY OF ANAHEIM Presented by Jaden Miller, Principal Engineer
— Recommended Action: 1) Adopt a resolution approving the plans and specifications for the Dale Street Rehabilitation Project from Crescent Avenue to SR-91; 2) Award a contract to Hardy and Harper, Inc. in the amount of $1,850,000; 3) Authorize contingency funds in the amount of $140,000 in the same purchase order; 4) Authorize construction engineering in the amount of $100,000; 5) Authorize a purchase order for the Solis Group in the amount of $6,000 for administration of the Community Workforce Agreement (CWA); 6) Authorize contingency funds in the amount of $1,000 for CWA administration; 7) Approve a cooperative agreement with the City of Anaheim for the Dale Street Rehabilitation Project; 8) Authorize the City Manager and City Attorney to make any necessary, non-monetary changes to the contract and agreement; 9) Authorize the City Manager and City Clerk to execute the contract; 10) Authorize the Mayor, the Director of Public Works and the City Clerk to execute the agreement; and 11) Authorize a budget transfer in the amount of $700,000 from the Commonwealth Avenue Account (24-9806- 590190) for this purpose.

5.B. RESOLUTION ACCEPTING GRANT FUNDS FROM THE CALIFORNIA DEPARTMENT OF TRANSPORTATION (CALTRANS) FOR THE 2026 COMMUNITY CLEANUP AND EMPLOYMENT

PATHWAY GRANT AND APPROVAL OF THE ASSOCIATED RESTRICTED GRANT AGREEMENT (RGA) Presented by Lotus Thai, Sustainability Manager
— Recommended Action: 1) Adopt a resolution accepting grant funds from the California Department of Transportation (Caltrans) for the Community Cleanup and Employment Pathway Grant in the total amount of $240,258; 2) Approve the Restricted Grant Agreement (RGA) with Caltrans for the grant; 3) Authorize the City Manager and City Attorney to make any necessary, non-monetary changes to the agreement; 4) Authorize the City Manager and City Clerk to execute the RGA and other grant-related documents as necessary; and, 5) Approve a budget amendment in the amount of $240,300 for this purpose.

6. PUBLIC HEARING
Public Hearings are held at 6:00 PM

6.A. RESOLUTION ADOPTING FINAL INITIAL STUDY/MITIGATED NEGATIVE DECLARATION FOR THE

PEAK PARK WATER WELL PROJECT
Presented by Jason Tran, Associate Engineer
— Recommended Action: 1) Adopt a resolution for the Initial Study/Mitigated Negative Declaration for the Peak Park Water Well project.

7. COUNCIL MEMBER ANNOUNCEMENTS, CONFERENCE REPORTS AND CALENDAR

REQUESTS

7.A. COUNCIL MEMBER ANNOUNCEMENTS, CONFERENCE REPORTS AND CALENDAR REQUESTS

8. RECESS

8.A. RECESS

9. STUDY SESSION

9.A. DISCUSS AND PROVIDE DIRECTION REGARDING FIFA WORLD CUP COMMUNITY VIEWING

PARTIES AT THE SOURCE
Presented by Jessica Fewer, Senior Management Analyst

9.B. DISCUSS AND PROVIDE DIRECTION REGARDING THE NEIGHBORHOOD ACTION DAY PROGRAM Presented by Jessica Fewer, Senior Management Analyst

9.C. DISCUSS AND PROVIDE DIRECTION REGARDING ALL PARKS PROJECTS TO BE SUBMITTED TO

THE CLIMATE ACTION COMMISSION FOR REVIEW
Presented by Eddie Fenton, Assistant City Manager/Director of Human Resources

10. CITY MANAGER REPORT

10.A. CITY MANAGER REPORT

11. COMMISSION & COMMITTEE UPDATES

11.A. COMMISSION & COMMITTEE UPDATES

12. ADJOURNMENT
This agenda contains a brief general description of each item to be considered. Supporting documents are available for review and copying at City Hall or at www.buenapark.com. Supplementary materials distributed to the City Council less than 72 hours before the meeting are posted to the City’s website at www.buenapark.com and copies are available for public inspection beginning the next regular business day in the City Clerk’s Office. Video streaming of the meeting is available on the City’s website. This governing body is prohibited from discussing or taking action on any item which is not included in this agenda; however, may ask clarifying questions, ask staff to follow-up, or provide other direction. The order of business as it appears on this agenda may be modified by the governing body.

In compliance with the Americans with Disabilities Act, if you need accommodations to participate in this meeting, contact the City Clerk’s Office at (714) 562-3750 or the California Relay Service at 711.  Notification at least 48 hours prior to the meeting will enable the City to make arrangements to assure accessibility.

If you would like to participate in any matter of business on the agenda and would like translation in  Korean or Spanish please contact the City Clerk’s Office at (714) 562-3750 48-hours prior to the meeting. Residents requiring translation during Oral Communications are encouraged to bring interpreters.

시의제 목록에 있는 정식 안건에 대해 의견을 발표하고 싶으신 경우, 중국어, 한국어, 스패니쉬, 타갈로에 대한 통역사가 필요하시면 시미팅 48시간전 시서기 오피스로 (714-562-3750) 연락하시면 됩니다. 정식안건이 아닌 주민 발언시간에 발표하실 경우, 본인의 통역사를 직접 모시 고 오시면 감사하겠습니다.

Si le gustaría participar en audiencia pública o cualquier asunto de negocios programado en la agenda y necesita traducción en chino, coreano, español, tagalo o vietnamita, comuníquese con la Oficina del Secretario de la Ciudad, 48 horas antes de la reunión al (714) 562- 3750. Para participar en los comentarios públicos sobre cualquier otro asunto dentro de la jurisdicción del ayuntamiento, se les recomienda que traiga un intérprete.

I, Adria M. Jimenez, MMC, City of Buena Park, do hereby certify, under penalty of perjury under the laws of the State of California that a full and correct copy of this agenda was posted pursuant to Government Code Section 54950 et. seq., at Buena Park City Hall, 6650 Beach Blvd., and uploaded to the City of Buena Park website www.buenapark.com.

Adria M. Jimenez, MMC
Director of Government and Community Relations
City Clerk
Date Posted: March 5, 2026
March 10, 2026

CONSENT CALENDAR
Item No. 4A.

City Council Agenda Report

APPROVAL OF MINUTES

PREPARED BY PRESENTED BY
Anna Almquist, Assistant City Clerk Anna Almquist, Assistant City Clerk

DEPARTMENT HEAD APPROVAL CITY MANAGER APPROVAL
Adria M. Vicuna, Director of Government and
Community Relations/City Clerk Aaron France, City Manager

RECOMMENDED ACTION
Approve the Minutes of the Special and Regular City Council Meetings of February 24, 2026.

Attachments
2026-02-24 CC M 330PM.pdf
2026-02-24 CC M 5PM.pdf

MINUTES OF A SPECIAL MEETING

OF THE BUENA PARK CITY COUNCIL
HELD FEBRUARY 24, 2026

Vol. 50 Pg. 1

1. CALL TO ORDER

The City Council met in a special meeting on Tuesday, February 24, 2026, at 3:30 p.m., in the Council Chamber of the Civic Center, 6650 Beach Boulevard, Buena Park, California, Mayor Traut presiding.

1A. CALL TO ORDER

1B. ROLL CALL

PRESENT: Ahn, Franco, Sonne, Hoque, Traut
ABSENT: None

Also present were: Aaron France, City Manager; Chris Cardinale, City Attorney; and Anna Almquist, CMC, Assistant City Clerk.

1C. PLEDGE OF ALLEGIANCE

The Pledge of Allegiance was led by Chris Cardinale, City Attorney.

2A. ORAL COMMUNICATIONS

Mayor Traut announced the public may at this time address the members of the City Council on any matters within the jurisdiction of the City Council.

Albert Lemus, Atwater EV V, LLC Managing Partner, spoke regarding the two-phase improvement plan for the property at 6011 Botryoides Avenue.

There being no additional requests to speak, Mayor Traut closed oral communications.

3. CLOSED SESSION

Mayor Traut stated the need for a closed session as scheduled and ordered the meeting into closed session.

3A. CONFERENCE WITH REAL PROPERTY NEGOTIATOR
Pursuant to Gov. Code Section 54956.8; Properties: 7232, 7236, 7242 Artesia Boulevard and 6011 Botryoides Avenue, Buena Park; Negotiating Parties: Aaron France, City Manager and Atwater Infrastructure Partners; Under Negotiation: Price, Terms, and Conditions

3B. CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION Pursuant to Gov. Code Section 54956.9(d)(1); Name of Case: County of Orange vs.

Dolly Investment Properties; Case No. 30-2025-01470145-CU-EI-CXC

3C. CONFERENCE WITH LABOR NEGOTIATOR
Pursuant to Gov. Code Section 54957.6; Agency Negotiator: Eddie Fenton, Assistant City Manager/Director of Human Resources; Employee Organizations: Buena Park City Employees’ Association; Buena Park Technical, Office, and Professionals Association; Buena Park Management Unit; Buena Park Police Association; Buena Park Police Management Association; and Buena Park Unrepresented Employees

Minutes February 24, 2026 Vol. 50 Pg. 2

3D. CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION Pursuant to Gov. Code Section 54956.9(d)(1); Name of Case: Deanna Sullivan vs. City of Buena Park; Case No.: 30-2020-01156902-CU-CR-CJC

Mayor Traut reconvened the meeting in open session and it was announced that no reportable action was taken for Item Nos. 3A – 3D.

ADJOURNMENT

There being no further business, Mayor Traut adjourned the meeting at 4:19 p.m.

Mayor
ATTEST:

Assistant City Clerk

MINUTES OF CITY COUNCIL MEETING

OF THE CITY OF BUENA PARK
HELD FEBRUARY 24, 2026

Vol. 50 Pg. 1

1. GENERAL

The City Council met in a regular session on Tuesday, February 24, 2026, at 5:00 p.m. in the City Council Chamber of the Civic Center, 6650 Beach Boulevard, Buena Park, California, Mayor Traut presiding.

1A. CALL TO ORDER

1B. ROLL CALL

PRESENT: Ahn, Franco, Sonne, Hoque, Traut
ABSENT: None

Also present were: Aaron France, City Manager; Chris Cardinale, City Attorney; and Anna Almquist, CMC, Assistant City Clerk.

1C. INVOCATION

The Invocation was led by Ajay Shah, Jain Center of Southern California.

1D. PLEDGE OF ALLEGIANCE

The Pledge of Allegiance was led by Tina Otieno, Holder Elementary School.

1E. CITY MANAGER REPORT

City Manager France reported on the following:
• Public Work’s Department received $1.3 million in state grant towards street improvements.

Staff will solicit proposals this week, and construction is anticipated to begin by the end of the year.
• 25th Annual Middle and High School Art Show Awards Reception, March 12, 2026, 6:00 p.m., in the Buena Park Council Chamber.
• Free E-Waste Recycling and Compost and Mulch Giveaway Event, April 25, 2026, 8:00 a.m. – 12:00 p.m., at the City Yard.

2. PRESENTATIONS

2A. WINGS AFTER SCHOOL PROGRAM MUSICAL PRESENTATION

Community Services Coordinator Van Sickle introduced the students of the Savanna Elementary School District’s WINGS After School Program.

Savanna Elementary School District Superintendent Dr. Sue Johnson provided an update on the recent events the students participated in, and thanked the City Council for their continued support in the WINGS After School Program.

Savanna Elementary School District’s WINGS After School Program students performed a few songs for the meeting attendees.

Minutes February 24, 2026 Vol. 50 Pg. 2
2B. OCFA QUARTERLY UPDATE

OCFA Division Chief Scheutz provided a quarterly update: thanked former OCFA Fire Chief Fennessy for his service; appointment of OCFA Interim Fire Chief McGovern as OCFA begins its recruitment for the next OCFA Fire Chief; increased call volume from 8,313 incidents in 2024 to 8,348 incidents in 2025; Buena Park rescue trucks deployed multiple times throughout the County; incident at the flood control channel near Beach Boulevard wherein an approximately 58-year old man was trapped and had to be rescued; ongoing trainings and interagency coordination; live fire trainings at Motel 6 Buena Park in an effort to improve decision making and coordinate professionally with outside agencies including the BPPD; upcoming active shooter drill with BPPD and OCFA; annual OCFA Knott’s Berry Farm exercise drill; facility improvements such as installation of new floors and replacement of air-conditioning units, and placement of new flag pole at Station 63, and replacement of air-conditioning units at Station 62; Former Administrative Captain Danny Goodwin assumed new position as Battalion Chief, new Administrative Captain Tantuvanich will begin his new position on March 6th; and, appreciate continued collaboration with the City.

3A. ORAL COMMUNICATIONS

Mayor Traut announced the public may at this time address the members of the City Council on any matters within the jurisdiction of the City Council.

Dominic Moonheart spoke regarding the OC Board of Supervisors bypassing the annual Chair rotation; overcrowded LA Metro Bus 460; and requested that the City Council support an alternative rail option serving Fullerton and Anaheim.

There being no additional requests to speak, Mayor Traut closed oral communications.

4. CONSENT CALENDAR (4A – 4F)

Mayor Traut announced that Consent Calendar Item Nos. 4A through 4F would be acted upon by one motion affirming the actions as recommended on the agenda and agenda bills submitted and inquired if anyone present desired to have any item removed for separate consideration.

Council Member Franco requested separate discussion on Item No. 4D. There being no additional requests for separate consideration, the following action was taken on Item Nos. 4A – 4C and 4E – 4F:

MOTION: Traut
SECOND: Ahn
AYES: Traut, Ahn, Franco, Hoque, Sonne
NOES: None

MOTION CARRIED that all actions recommended on Consent Calendar Item Nos. 4A – 4C and 4E – 4F be approved.

Minutes
4A. APPROVAL OF MINUTES
Recommended Action: Approve the Minutes of the Special and Regular City Council Meetings of February 10, 2026.

APPROVED the recommended action.

Finance 75
4B. RESOLUTIONS APPROVING CLAIMS AND DEMANDS
Recommended Action: 1) Adopt Resolutions approving the Claims and Demands.

ADOPTED the following titled resolutions:

RESOLUTION NO. 15080

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BUENA PARK, CALIFORNIA, ALLOWING CERTAIN CLAIMS AND DEMANDS IN THE SUM OF $1,915,571.64 DEMAND NOS. 434449 THROUGH 434670 CANCELLED NO. 434209

Minutes February 24, 2026 Vol. 50 Pg. 3
RESOLUTION NO. 15081

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BUENA PARK, CALIFORNIA, ALLOWING CERTAIN CLAIMS AND DEMANDS IN THE SUM OF $19,259.95 COVERING RETIREE PAYROLL ENDING JANUARY 31, 2026

RESOLUTION NO. 15082

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BUENA PARK, CALIFORNIA, ALLOWING CERTAIN CLAIMS AND DEMANDS IN THE SUM OF $1,162,766.36 COVERING REGULAR PAYROLL ENDING JANUARY 30, 2026

Reports & Studies 129
4C. TREASURER'S REPORT FOR THE MONTH OF JANUARY 2026
Recommended Action: Receive and file the reports.

APPROVED the recommended action.

Homelessness 88
4D. APPROVAL OF THE BUENA PARK NAVIGATION CENTER MANAGEMENT,

OPERATIONS, AND PUBLIC SAFETY (MOPS) PLAN
Recommended Action: 1) Approve the revised MOPS Plan 2026 submitted by the Navigation Center Operator, Mercy House, and the Navigation Center Oversight Commission; and 2) Authorize the City Manager and City Attorney to make any necessary, non-monetary changes to the plan.

Council Member Franco asked about the MOPS plan goals of 30% exit to temporary and/or permanent housing and 75% not returning to the homeless management system in the next year.

Director Box explained that the percentage was based on County standard and established for all shelters in the County.

James Brooks, Mercy House Program Coordinator, indicated that he will share the information to address Council Member Franco’s question pertaining to Target Goals/Expected Outcomes once it becomes available.

MOTION: Franco
SECOND: Sonne
AYES: Franco, Sonne, Ahn, Hoque, Traut
NOES: None

APPROVED the recommended action.

Finance 75
4E. RESOLUTION APPROVING THE CITY OF BUENA PARK STATEMENT OF INVESTMENT POLICY DATED FEBRUARY 24, 2026
Recommended Action: Adopt a resolution approving the City of Buena Park Statement of Investment Policy dated February 24, 2026.

APPROVED the recommended action and ADOPTED the following titled resolution:

RESOLUTION NO. 15083

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BUENA PARK, CALIFORNIA,

AUTHORIZING THE CITY TREASURER TO INVEST FOR SAFEKEEPING IDLE MONEY OF THE CITY OF BUENA PARK IN ACCORDANCE WITH THE “STATEMENT OF INVESTMENT POLICY” DATED FEBRUARY 24, 2026

Minutes February 24, 2026 Vol. 50 Pg. 4

Finance Dept. 76
4F. WATER BILL INSERTS FOR THE POLICE OFFICER CITIZEN REFERRAL BONUS

PROGRAM AND THE MYRNA HOLMQUIST SCHOLARSHIP PROGRAM
Recommended Action: 1) Approve a water bill insert advertising the Police Officer Citizen Referral Bonus Program; and 2) Approve a water bill insert advertising the Myrna Holmquist Scholarship Program.

APPROVED the recommended action.

END OF CONSENT CALENDAR

5. NEW BUSINESS (5A)

Contracts 70 C-3542 C-3655
5A. AMENDMENT NO. 2 TO PURCHASE AND SALE AGREEMENT FOR CITY-OWNED PROPERTY LOCATED AT 6011 BOTRYOIDES AVENUE
Presented by Matt Foulkes, Director of Community & Economic Development

Recommended Action: 1) Approve a Second Amendment to the Purchase and Sale Agreement with Atwater EVV, LLC, for the sale of the City-owned remnant property located along the I-5 Freeway corridor at Botryoides Avenue and Artesia Boulevard (the “Property”); 2) Approve a market-rate loan to fund infrastructure and ground improvements associated with development of the Property; 3) Authorize the City Manager and City Attorney to make non-monetary changes to the transaction documents reasonably necessary to complete the transaction; and, 4) Authorize the City Manager and City Clerk to execute the Second Amendment and associated documents needed to facilitate the closing in a form approved by the City Attorney.

Director Foulkes provided a report on the Purchase and Sale Agreement amendment for the City-owned property located at 6011 Botryoides Avenue. It was noted that the parties have been working cooperatively to satisfy the various conditions precedent the closing that are described in the Purchase Agreement. However, several of the closing conditions have taken longer than anticipated to complete. Originally, the project was going to be constructed as a single phase, but due to unexpected delays the Developer is now proposing the project to be completed into two phases – Phase 1: EV charging station; and Phase 2: drive-through/retail components. The Developer is prepared to close on the acquisition of the Property and promptly commence construction of the EV component. Although the precise timing remains uncertain, the Developer anticipates initiating construction of the drive-through and retail components within the next 12 to 24 months. Moreover, the buyer has requested the City provide a market loan rate in the amount of $2,743,678 to fund the infrastructure and ground improvements on the property necessary for that portion of the project. It was noted that the requested loan would have a term of sixty (60) months from the closing date, bear interest at 7.25%, and contain no pre-payment penalties. The infrastructure loan will be secured by a deed of trust on the property, subordinate only to the existing $950,000 City purchase loan. If the buyer defaults or does not complete the project, the City can foreclose or repurchase the property, paying the original purchase price plus the cost of any completed improvements.

Mayor Traut requested staff to include updates about this project on the City website.

Director Foulkes indicated that a special page on the website has been created to display ongoing projects in the City. The page includes renderings and project updates, and updated on a regular basis.

MOTION: Ahn
SECOND: Traut
AYES: Ahn, Traut, Franco, Hoque, Sonne
NOES: None

MOTION CARRIED to approve the recommended action.

6. PUBLIC HEARING

No Public Hearing items.

Minutes February 24, 2026 Vol. 50 Pg. 5

7. COUNCIL MEMBER ANNOUNCEMENTS, CONFERENCE REPORTS AND

CALENDAR REQUESTS

7A. REPORT

Council Member Ahn reported the following:
• February 14 Young Leaders of America Forum
• February 14 Peaceful Unification Advisory Council Lunar New Year Celebration

Council Member Ahn also indicated attending internal meetings to address new and pending discussion items. Additionally, Council Member Ahn calendared a World Cup viewing in Buena Park.

Council Member Franco reported the following:
• February 19 Joint Special Meeting of the Community Services and Cultural Engagement Joint Commissions
• February 19 Special City Council Meeting

Council Member Sonne reported the following:
• February 19 Joint Special Meeting of the Community Services and Cultural Engagement Joint Commissions
• February 19 Special City Council Meeting
• February 24 OCPA Multicultural Community Leaders Luncheon

Council Member Sonne calendared all City park projects be submitted to the Climate Action Commission to ensure alignment with CAAP and environmental excellence.

Vice Mayor Hoque reported the following:
• February 19 Joint Special Meeting of the Community Services and Cultural Engagement Joint Commissions
• February 19 Special City Council Meeting
• February 19 OC Mosquito and Vector Control District Board Meeting

Mayor Traut reported the following:
• February 11 OCFA Budget and Finance Committee Meeting • February 13 OC Labor Federation MLK Breakfast
• February 19 Joint Special Meeting of the Community Services and Cultural Engagement Joint Commissions
• February 19 Special City Council Meeting
• February 19 OCFA Special Board Meeting

Mayor Traut provided an OCFA update wherein the Budget and Finance Committee proceeded with investing even more into longer-term higher-yield securities; balanced budget now and forecasted in future fiscal years; CIP budget adding new stations and pre-ordering trucks earlier; and, echoed updates provided earlier by Division Chief Scheutz.

8. RECESS/RECONVENE

Mayor Traut recessed the meeting at 5:49 p.m. and announced the meeting would be reconvened in the City Council Chamber. The meeting was reconvened at 5:58 p.m.

9. STUDY SESSION

9A. DISCUSS AND PROVIDE DIRECTION REGARDING THE CITY'S MID-YEAR BUDGET Presented by Sung Hyun, Director of Finance

Director of Finance Hyun provided a report regarding the City’s mid-year budget. Director Hyun reviewed the results from FY 2024-25 and projected results for FY 2025-26; and, appropriated carryover requests from FY 2024-25 to FY 2025-26 and mid-year budget adjustment requests for FY 2025-26. Director Hyun compared the General Fund Revenues from FY 2023-24 to FY 2024-25, and General Fund Expenditures from FY 2023-24 to FY 2024-25, and explained the General Fund Balance for FY 2024-25, Workers’ Compensation Self-Insurance Fund, Public Liability Self-Insurance Fund, Accrued Leave Fund, and other funds. Director Hyun discussed General Fund Revenues and Expenditures for FY 2025-26, as well as carryover requests and mid-year requests pertaining to various City departments and other funds.

Minutes February 24, 2026 Vol. 50 Pg. 6
Council Member Franco requested a detailed report of the sales tax revenues.

Director Hyun indicated that a detailed sales tax trend report will be part of the Strategic Plan. It was noted, however, that sales tax information is confidential.

Following the discussion, the City Council directed staff to proceed with the carryover requests from FY 2024-25 to FY 2025-26, and mid-year budget adjustment requests from FY 2025-26.

9B. DESIGNATE A COUNCIL MEMBER AS THE CITY'S VOTING DELEGATE AND

ALTERNATE VOTING DELEGATE FOR THE SOUTHERN CALIFORNIA
ASSOCIATION OF GOVERNMENTS (SCAG) 2026 GENERAL ASSEMBLY BUSINESS

SESSION
Presented by Adria Vicuña, Director of Government and Community Relations/City Clerk

Assistant City Clerk Almquist provided a report regarding the upcoming Southern California Association of Government (SCAG)'s 2026 Regional Conference and General Assembly scheduled for May 7 – 8, 2026, in Palm Desert. Staff will report to the City Council once additional information regarding proposed resolutions is received. Furthermore, Assistant City Clerk Almquist sought City Council direction to designate Council Members to serve as the City’s voting delegate and alternate voting delegate for the SCAG 2026 General Assembly Business Session by City Council Minute action.

The City Council designated Council Member Franco as the voting delegate.

10. CITY MANAGER REPORT

City Manager France reported that the Buena Park Community Academy will hold its first session on Monday, March 2, 2026, at 6:00 p.m. in the Main Conference Room.

11. COMMISSION & COMMITTEE UPDATES

Assistant City Clerk Almquist had nothing to report.

12. ADJOURNMENT

There being no further business, Mayor Traut adjourned the meeting at 6:33 p.m.

Mayor
ATTEST:

Assistant City Clerk
March 10, 2026

CONSENT CALENDAR
Item No. 4B.

City Council Agenda Report

RESOLUTIONS APPROVING CLAIMS AND DEMANDS

PREPARED BY PRESENTED BY
Sung Hyun, Director of Finance Sung Hyun, Director of Finance

DEPARTMENT HEAD APPROVAL CITY MANAGER APPROVAL
Sung Hyun, Director of Finance Aaron France, City Manager

RECOMMENDED ACTION
Adopt Resolutions approving the Claims and Demands.

PREVIOUS CITY COUNCIL ACTION
None.

Attachments
Claims 434671-434888 reso.pdf
Claims 434671-434888 att1of2 resolist.pdf
Claims 434671-434888 att2of2 voids.pdf
Claims PR022026 reso.pdf
Claims PR022026 att1of1 resolist.pdf
RESOLUTION NO ______,

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BUENA

PARK, CALIFORNIA, ALLOWING CERTAIN CLAIMS AND
DEMANDS IN THE SUM OF $2,105,957.96 DEMAND NOS.,
434671 THROUGH 434888 CANCELLED NOS 431587, 431852,
431904, 433750, 434294, AND 434578 VOIDS SEE ATTACHED
LIST

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BUENA

PARK DOES HEREBY RESOLVE, DETERMINE AND ORDER AS
FOLLOWS:

SECTION 1: That in accordance with Section 37202 of the Government Code, the Director of Finance or his designated representative hereby certify to the accuracy of the following demands and to the availability of funds for payment thereof.

_____________________________
Director of Finance

SECTION 2: That claims and demands Nos. 434671 through 434888 the sum of $2,105,957.96 set forth on the 17-page register attached to this resolution and made a part hereof have been audited as required by law and are hereby allowed as set forth.

PASSED AND ADOPTED this _____ day of _______________ 2026 by the following called vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

______________________________
Mayor

ATTEST:

___________________________
City Clerk

RESOLUTION NO. _______

I hereby certify that the foregoing Resolution was duly and regularly passed and adopted at a regular meeting of the City Council of the City of Buena Park held this _____ day of _______________ 2026

_______________________________
City Clerk

SUNGARD PUBLIC SECTOR PAGE NUMBER: 1 DATE: 02/25/2026 CITY OF BUENA PARK ACCTPA21 TIME: 18:20:34 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between '20260212 00:00:00.000' and '20260225 00:00:00.000' ACCOUNTING PERIOD: 8/26
FUND - 11 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME ACTIVITY -----DESCRIPTION------ SALES TAX AMOUNT 1011 431587 V 07/16/25 10014380 JOHN'S WHOLESALE NURSERY 52 UB REFUND 0.00 -72.84 1011 431852 V 07/30/25 10014427 KIM, BOK YOUNG 52 UB REFUND 0.00 -1,274.54 1011 431904 V 07/30/25 10014429 SAAVEDRA, FRANCISCO 52 UB REFUND 0.00 -15.37 1011 433750 V 11/19/25 10012511 TSG ENTERPRISES, INC 590004 PAVE REHAB/SEPT-25 0.00 -230.00 1011 433750 V 11/19/25 10012511 TSG ENTERPRISES, INC 590004 PAVE REHAB/OCT-25 0.00 -115.00 1011 433750 V 11/19/25 10012511 TSG ENTERPRISES, INC 190139 CITY YARD ROOF/OCT-25 0.00 -747.50 TOTAL CHECK 0.00 -1,092.50 1011 434294 V 01/28/26 10014423 D&W CONSULTING , INC 190054 RECORDS MGT/DEC-25 0.00 -2,128.60 1011 434578 V 02/11/26 00000222 EDCO/PARK DISPOSAL CORP. 460220 RES BILLING/DEC-25 0.00 -403,805.43 1011 434671 02/25/26 10014874 AUSTIN BEVER 995100 HOSTED MEDIA 0.00 9,500.00 1011 434672 02/25/26 10003451 A T & T 650302 25082912039566 FEB-26 0.00 86.53 1011 434673 02/25/26 10003451 A T & T 650302 25082759691016 FEB-26 0.00 86.53 1011 434676 02/25/26 10003794 A T & T 170670 9391026086 JAN-26 0.00 37.12 1011 434676 02/25/26 10003794 A T & T 650302 9391026059 JAN-26 0.00 153.10 1011 434676 02/25/26 10003794 A T & T 650302 9391031460 JAN-26 0.00 176.36 1011 434676 02/25/26 10003794 A T & T 650302 9391026074 JAN-26 0.00 186.86 1011 434676 02/25/26 10003794 A T & T 650302 9391026092 JAN-26 0.00 213.97 1011 434676 02/25/26 10003794 A T & T 650302 9391050226 JAN-26 0.00 255.80 1011 434676 02/25/26 10003794 A T & T 650302 9391063673 JAN-26 0.00 1,215.24 1011 434676 02/25/26 10003794 A T & T 650302 9391065061 JAN-26 0.00 1,264.19 1011 434676 02/25/26 10003794 A T & T 860810 9391026053 JAN-26 0.00 31.86 1011 434676 02/25/26 10003794 A T & T 170670 9391026100 JAN-26 0.00 62.16 1011 434676 02/25/26 10003794 A T & T 650302 9391026080 JAN-26 0.00 31.87 1011 434676 02/25/26 10003794 A T & T 650302 9391026085 JAN-26 0.00 31.87 1011 434676 02/25/26 10003794 A T & T 650302 9391026099 JAN-26 0.00 31.87 1011 434676 02/25/26 10003794 A T & T 650302 9391026066 JAN-26 0.00 31.87 1011 434676 02/25/26 10003794 A T & T 650302 9391026065 JAN-26 0.00 31.87 1011 434676 02/25/26 10003794 A T & T 650302 9391026095 JAN-26 0.00 31.87 1011 434676 02/25/26 10003794 A T & T 650302 9391026054 JAN-26 0.00 31.97 1011 434676 02/25/26 10003794 A T & T 650302 9391026075 JAN-26 0.00 34.96 1011 434676 02/25/26 10003794 A T & T 650302 9391026110 JAN-26 0.00 35.92 1011 434676 02/25/26 10003794 A T & T 650302 9391026090 JAN-26 0.00 92.79 1011 434676 02/25/26 10003794 A T & T 650302 9391026064 JAN-26 0.00 122.79 1011 434676 02/25/26 10003794 A T & T 170670 9391026078 JAN-26 0.00 30.30 1011 434676 02/25/26 10003794 A T & T 660241 9391026081 JAN-26 0.00 31.87 1011 434676 02/25/26 10003794 A T & T 170670 9391026060 JAN-26 0.00 31.87 1011 434676 02/25/26 10003794 A T & T 170670 9391026079 JAN-26 0.00 62.18 1011 434676 02/25/26 10003794 A T & T 170670 9391026096 JAN-26 0.00 62.18 1011 434676 02/25/26 10003794 A T & T 170670 9391054287 JAN-26 0.00 72.09 1011 434676 02/25/26 10003794 A T & T 170670 9391026111 JAN-26 0.00 92.49 1011 434676 02/25/26 10003794 A T & T 170670 9391026061 JAN-26 0.00 92.49 1011 434676 02/25/26 10003794 A T & T 170670 9391026082 JAN-26 0.00 123.68 1011 434676 02/25/26 10003794 A T & T 170670 9391026050 JAN-26 0.00 124.87 SUNGARD PUBLIC SECTOR PAGE NUMBER: 2 DATE: 02/25/2026 CITY OF BUENA PARK ACCTPA21 TIME: 18:20:34 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between '20260212 00:00:00.000' and '20260225 00:00:00.000' ACCOUNTING PERIOD: 8/26
FUND - 11 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME ACTIVITY -----DESCRIPTION------ SALES TAX AMOUNT 1011 434676 02/25/26 10003794 A T & T 170670 9391026089 JAN-26 0.00 153.10 1011 434676 02/25/26 10003794 A T & T 170670 9391031459 JAN-26 0.00 156.45 1011 434676 02/25/26 10003794 A T & T 170670 9391026098 JAN-26 0.00 183.40 1011 434676 02/25/26 10003794 A T & T 170670 9391026083 JAN-26 0.00 204.88 1011 434676 02/25/26 10003794 A T & T 170670 9391055764 JAN-26 0.00 463.71 1011 434676 02/25/26 10003794 A T & T 170670 9391036451 JAN-26 0.00 499.32 1011 434676 02/25/26 10003794 A T & T 170670 9391026093 JAN-26 0.00 31.87 1011 434676 02/25/26 10003794 A T & T 170670 9391031461 JAN-26 0.00 31.87 1011 434676 02/25/26 10003794 A T & T 170670 9391026097 JAN-26 0.00 31.87 1011 434676 02/25/26 10003794 A T & T 170670 9391026102 JAN-26 0.00 31.97 1011 434676 02/25/26 10003794 A T & T 170670 9391026052 JAN-26 0.00 31.97 1011 434676 02/25/26 10003794 A T & T 170670 9391026062 JAN-26 0.00 62.18 1011 434676 02/25/26 10003794 A T & T 170670 9391026087 JAN-26 0.00 92.79 1011 434676 02/25/26 10003794 A T & T 170670 9391026091 JAN-26 0.00 92.79 1011 434676 02/25/26 10003794 A T & T 860810 9391026103 JAN-26 0.00 101.36 1011 434676 02/25/26 10003794 A T & T 732099 9391026101 JAN-26 0.00 276.78 TOTAL CHECK 0.00 7,276.64 1011 434677 02/25/26 10004247 A T & T MOBILITY 275105 287306643033 FEB-26 0.00 40.74 1011 434678 02/25/26 00005626 ABBA TERMITE & PESTCONTR 170670 PEST CONTROL 0.00 650.00 1011 434679 02/25/26 00000002 PROFESSIONAL POLICE SUPP 650407 #260/6325 - XM1006 EXA 0.00 4,990.00 1011 434679 02/25/26 00000002 PROFESSIONAL POLICE SUPP 650407 #260/2262 - 40MM CS FE 0.00 838.50 1011 434679 02/25/26 00000002 PROFESSIONAL POLICE SUPP 650407 #260/1026 - TRIPLE CHA 0.00 115.90 1011 434679 02/25/26 00000002 PROFESSIONAL POLICE SUPP 650407 #260/1083 - MAX SMOKE 0.00 297.54 1011 434679 02/25/26 00000002 PROFESSIONAL POLICE SUPP 650407 #260/1063 - MILITARY S 0.00 72.58 1011 434679 02/25/26 00000002 PROFESSIONAL POLICE SUPP 650407 #260/1016 - TACTICAL P 0.00 124.76 1011 434679 02/25/26 00000002 PROFESSIONAL POLICE SUPP 650407 #260/6182 - 40MM SPEDE 0.00 419.30 1011 434679 02/25/26 00000002 PROFESSIONAL POLICE SUPP 650407 TAX 0.00 531.54 TOTAL CHECK 0.00 7,390.12 1011 434680 02/25/26 00010359 ADMINSURE INC 107410 WKS COMP ADM/MAR-26 0.00 12,026.00 1011 434681 02/25/26 10012896 AGILE OCCUPATIONAL MEDIC 121110 HEP-B/PHYSICALS/FEB26 0.00 578.00 1011 434681 02/25/26 10012896 AGILE OCCUPATIONAL MEDIC 121110 HEP-B/PHYSICALS/JAN26 0.00 715.00 TOTAL CHECK 0.00 1,293.00 1011 434682 02/25/26 10014881 JULIO AGUILAR 550502 CIT244131829 REFUND 0.00 72.00 1011 434683 02/25/26 10005776 AIR SCIENCE USA, LLC 650604 #SPM-030FRD- EVIDENT - 0.00 1,475.00 1011 434683 02/25/26 10005776 AIR SCIENCE USA, LLC 650604 #SPM-001FRD - GP PLUS 0.00 1,275.00 1011 434683 02/25/26 10005776 AIR SCIENCE USA, LLC 650604 #SPM-PRF - EXHAUST PRE 0.00 870.00 1011 434683 02/25/26 10005776 AIR SCIENCE USA, LLC 650604 #SPM-DOOR-PRF - DOOR P 0.00 695.00 1011 434683 02/25/26 10005776 AIR SCIENCE USA, LLC 650604 SHIPPING & HANDLING 0.00 255.00 1011 434683 02/25/26 10005776 AIR SCIENCE USA, LLC 650604 TAX 0.00 399.91 TOTAL CHECK 0.00 4,969.91 1011 434684 02/25/26 10013157 AIRGAP LABS, LLC 650303 PD NETWORK UPGRADE NET 0.00 10,032.10 1011 434684 02/25/26 10013157 AIRGAP LABS, LLC 650303 1-YR FORTIGATE PREMIUM 0.00 1,254.10 1011 434684 02/25/26 10013157 AIRGAP LABS, LLC 650303 SHIPPING & HANDLING 0.00 148.26 1011 434684 02/25/26 10013157 AIRGAP LABS, LLC 650303 TAX 0.00 877.81 SUNGARD PUBLIC SECTOR PAGE NUMBER: 3 DATE: 02/25/2026 CITY OF BUENA PARK ACCTPA21 TIME: 18:20:34 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between '20260212 00:00:00.000' and '20260225 00:00:00.000' ACCOUNTING PERIOD: 8/26
FUND - 11 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME ACTIVITY -----DESCRIPTION------ SALES TAX AMOUNT 1011 434684 02/25/26 10013157 AIRGAP LABS, LLC 126143 FORTISWITCH-424E 3 YEA 0.00 7,482.40 1011 434684 02/25/26 10013157 AIRGAP LABS, LLC 126143 FORTIGATE SWITCH CONTR 1,773.16 22,037.86 1011 434684 02/25/26 10013157 AIRGAP LABS, LLC 126143 FORTISWITC-424E 3 YEAR 0.00 374.20 1011 434684 02/25/26 10013157 AIRGAP LABS, LLC 126143 SWITCH-FS-424E-1RU-24X 88.67 1,102.02 1011 434684 02/25/26 10013157 AIRGAP LABS, LLC 126143 S & H 0.00 217.48 TOTAL CHECK 1,861.83 43,526.23 1011 434685 02/25/26 00002907 AIRGAS SAFETY 11 GLOVE LATEX EXAM LARGE 286.65 3,562.65 1011 434685 02/25/26 00002907 AIRGAS SAFETY 11 GLOVE LATEX EXAM X-LAR 286.65 3,562.65 1011 434685 02/25/26 00002907 AIRGAS SAFETY 11 GLOVE LATEX EXAM MEDIU 143.33 1,781.33 1011 434685 02/25/26 00002907 AIRGAS SAFETY 11 SHIPPING & HANDLING 0.00 144.95 TOTAL CHECK 716.63 9,051.58 1011 434686 02/25/26 10003198 ALL CITY MANAGEMENT SERV 550502 SCH.CRS.GUARD/JAN-26 0.00 10,818.01 1011 434687 02/25/26 10013705 ALL PRO BEVERAGE, INC. 170670 COFFEE MACHINE/FEB26 0.00 212.06 1011 434688 02/25/26 10011634 UNIVERSAL PROTECTION SER 650308 JAIL CONT/JAN-26 0.00 42,648.51 1011 434689 02/25/26 10014864 JAMIE ALTO 11 REF RF-26-10 WASTE 0.00 517.50 1011 434690 02/25/26 00006012 AMBIUS INC 275405 LEGACY CONT/FEB-26 0.00 118.48 1011 434690 02/25/26 00006012 AMBIUS INC 275305 LEGACY CONT/FEB-26 0.00 118.48 1011 434690 02/25/26 00006012 AMBIUS INC 170670 LEGACY CONT/FEB-26 0.00 359.44 TOTAL CHECK 0.00 596.40 1011 434691 02/25/26 10009875 ANGELS BASEBALL LP 275130 EXCURSION 06/24/26 0.00 2,225.00 1011 434692 02/25/26 10014827 JC ENTERPRISES INTL, LLC 650701 FALCON 4 SEAT NON LSV 798.14 11,096.75 1011 434692 02/25/26 10014827 JC ENTERPRISES INTL, LLC 171710 FALCON 4 SEAT NON LSV 798.36 11,099.75 TOTAL CHECK 1,596.50 22,196.50 1011 434693 02/25/26 00009015 TAJEN GRAPHICS, INC 275205 ART SHOW POSTERS 0.00 104.40 1011 434694 02/25/26 10003008 ARC DOCUMENT SOLUTIONS, 731150 SCAN BLDG PLANS 0.00 4,074.99 1011 434695 02/25/26 10014517 B.E. MEYERS & CO., INC 650407 #MAWL-C1 - MAWL C1+, B 629.83 7,827.83 1011 434695 02/25/26 10014517 B.E. MEYERS & CO., INC 650407 FREIGHT 0.00 25.00 TOTAL CHECK 629.83 7,852.83 1011 434696 02/25/26 10006864 SELF INSURED SERVICES CO 73 JAN-26 DENTAL INVOICE 0.00 25,433.80 1011 434697 02/25/26 10007684 BEST LAWNMOWER, INC 860810 EQUIPMENT REPAIR 0.00 248.30 1011 434698 02/25/26 10014363 BLUE TRITON BRANDS, INC 170670 BOTTLED WATER SVC 0.00 1,207.27 1011 434699 02/25/26 10014218 BLACK O'DOWD AND ASSOCCI 290164 PEAK PK POOL/FEB-26 0.00 83,000.00 1011 434700 02/25/26 00000011 MANHATTAN STITCHING COMP 275410 #CSJT22 CHARCOAL 3.0" 0.00 320.00 1011 434700 02/25/26 00000011 MANHATTAN STITCHING COMP 275410 SET-UP CHARGES, 0.00 35.00 1011 434700 02/25/26 00000011 MANHATTAN STITCHING COMP 275410 TAX 0.00 31.06 1011 434700 02/25/26 00000011 MANHATTAN STITCHING COMP 121110 #L500 LADIES POLO SHIR 1.58 19.58 SUNGARD PUBLIC SECTOR PAGE NUMBER: 4 DATE: 02/25/2026 CITY OF BUENA PARK ACCTPA21 TIME: 18:20:34 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between '20260212 00:00:00.000' and '20260225 00:00:00.000' ACCOUNTING PERIOD: 8/26
FUND - 11 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME ACTIVITY -----DESCRIPTION------ SALES TAX AMOUNT 1011 434700 02/25/26 00000011 MANHATTAN STITCHING COMP 121110 #L572 LADIES POLO SHIR 3.15 39.15 TOTAL CHECK 4.73 444.79 1011 434701 02/25/26 00010646 IVAN RODRIGUEZ 171710 WINDOW TINT 0.00 375.00 1011 434701 02/25/26 00010646 IVAN RODRIGUEZ 171710 WINDOW TINT 0.00 375.00 TOTAL CHECK 0.00 750.00 1011 434702 02/25/26 00000759 BUENA PARK PLAQUE & TROP 352363 PLAQUES 0.00 216.41 1011 434703 02/25/26 10004395 LIFELINE TRAINING INC 650208 SCEN.TACTICS 3/4-5/26 0.00 359.00 1011 434703 02/25/26 10004395 LIFELINE TRAINING INC 650208 SCEN.TACTICS 3/4-5/26 0.00 359.00 TOTAL CHECK 0.00 718.00 1011 434704 02/25/26 00000021 CALIF FORENSIC PHLEBOTOM 650402 BLOOD DRAWS 1/26 0.00 3,135.80 1011 434705 02/25/26 00000407 CAMERON WELDING SUPPLY I 171710 WELDING TIPS 0.00 21.75 1011 434706 02/25/26 10011446 CAREERS IN GOVERNMENT,IN 121110 MBR RENEWAL FY 26-27 0.00 5,500.00 1011 434707 02/25/26 00001695 CITY OF CERRITOS 560640 VL.VW LANDSCAPING MT. 0.00 835.00 1011 434708 02/25/26 10014450 CHANIN KELLY-RAE CONSULT 121110 WK PL BELONG/FEB-26 0.00 5,875.00 1011 434709 02/25/26 10012931 CHARTER COMMUNICATIONS 650302 187624701 FEB-26 0.00 453.03 1011 434710 02/25/26 10012931 CHARTER COMMUNICATIONS 170670 188670701 FEB-26 0.00 832.97 1011 434711 02/25/26 10012931 CHARTER COMMUNICATIONS 650302 188676101 FEB-26 0.00 1,099.00 1011 434712 02/25/26 10012931 CHARTER COMMUNICATIONS 650302 188676401 FEB-26 0.00 13.47 1011 434713 02/25/26 10012931 CHARTER COMMUNICATIONS 170670 188676501 FEB-26 0.00 832.97 1011 434714 02/25/26 10012931 CHARTER COMMUNICATIONS 275305 222866301 FEB-26 0.00 1,099.00 1011 434715 02/25/26 10012931 CHARTER COMMUNICATIONS 106132 238207201 FEB-26 0.00 540.00 1011 434716 02/25/26 10012931 CHARTER COMMUNICATIONS 650302 238915001 FEB-26 0.00 483.72 1011 434717 02/25/26 10007941 CHARTER COMMUNICATIONS H 650404 8448400240089222 0.00 12.41 1011 434718 02/25/26 10007616 CINTAS CORPORATION NO. 3 160105 UNIFORM RENT/JAN-26 0.00 112.85 1011 434718 02/25/26 10007616 CINTAS CORPORATION NO. 3 160105 UNIFORM RENT/JAN-26 0.00 112.85 1011 434718 02/25/26 10007616 CINTAS CORPORATION NO. 3 160105 UNIFORM RENT/JAN-26 0.00 112.85 1011 434718 02/25/26 10007616 CINTAS CORPORATION NO. 3 160105 UNIFORM RENT/JAN-26 0.00 112.85 1011 434718 02/25/26 10007616 CINTAS CORPORATION NO. 3 160105 UNIFORM RENT/JAN-26 0.00 184.22 1011 434718 02/25/26 10007616 CINTAS CORPORATION NO. 3 160105 UNIFORM RENT/JAN-26 0.00 184.22 1011 434718 02/25/26 10007616 CINTAS CORPORATION NO. 3 160105 UNIFORM RENT/JAN-26 0.00 509.23 1011 434718 02/25/26 10007616 CINTAS CORPORATION NO. 3 160105 UNIFORM RENT/JAN-26 0.00 509.52 1011 434718 02/25/26 10007616 CINTAS CORPORATION NO. 3 160105 UNIFORM RENT/JAN-26 0.00 528.93 1011 434718 02/25/26 10007616 CINTAS CORPORATION NO. 3 160105 UNIFORM RENT/JAN-26 0.00 568.89 TOTAL CHECK 0.00 2,936.41 SUNGARD PUBLIC SECTOR PAGE NUMBER: 5 DATE: 02/25/2026 CITY OF BUENA PARK ACCTPA21 TIME: 18:20:34 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between '20260212 00:00:00.000' and '20260225 00:00:00.000' ACCOUNTING PERIOD: 8/26
FUND - 11 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME ACTIVITY -----DESCRIPTION------ SALES TAX AMOUNT 1011 434719 02/25/26 10011435 CLEAN DIESEL SPECIALISTS 171710 HEAVY TRUCK SMOG 0.00 511.03 1011 434720 02/25/26 00000206 CLINICAL LAB OF SAN BERN 352363 WATER SAMPLING 1/26 0.00 3,541.00 1011 434721 02/25/26 00005774 THE CODE GROUP, INC. 731150 DANNY RODRIGUEZ/JAN26 0.00 9,690.00 1011 434722 02/25/26 10006011 COMMERCIAL CONTROLS CORP 650303 PD ACCESS/FEB-26 0.00 2,400.00 1011 434723 02/25/26 10004317 CONCENTRA HEALTH SERVICE 121110 ADM.FEE DOT CLEARINGH 0.00 40.00 1011 434724 02/25/26 10011250 CONTROL AIR ENTERPRISES 106131 HVAC PM 0.00 1,494.00 1011 434725 02/25/26 00010548 CORELOGIC INFORMATION SO 631140 REALQUEST/JAN-26 0.00 356.75 1011 434726 02/25/26 00000030 CORONA CLAY CO INC 860810 ANGEL MIX BOISSERANC P 558.00 7,758.00 1011 434726 02/25/26 00000030 CORONA CLAY CO INC 860810 TRUCKING CHARGE 0.00 1,500.00 1011 434726 02/25/26 00000030 CORONA CLAY CO INC 860810 FREIGHT 0.00 150.00 TOTAL CHECK 558.00 9,408.00 1011 434727 02/25/26 00009477 COST RECOVERY SYSTEMS IN 126120 ST.MANDATED CLAIM SVC 0.00 12,250.00 1011 434728 02/25/26 10002389 COUNTY OF ORANGE TREASUR 650308 5-PRE BOOKING FORMS 0.00 135.20 1011 434729 02/25/26 10002389 COUNTY OF ORANGE TREASUR 650308 AFIS BILL/JAN-26 0.00 2,478.00 1011 434730 02/25/26 10000671 COOPERATIVE PERSONNEL SE 121110 BAS.CLERICAL 1/31/26 0.00 -35.00 1011 434730 02/25/26 10000671 COOPERATIVE PERSONNEL SE 121110 BAS.CLERICAL 1/28/26 0.00 258.75 TOTAL CHECK 0.00 223.75 1011 434731 02/25/26 10014868 CRANK BROTHERS ROOFING C 11 REF RF026-17 WASTE 0.00 240.00 1011 434732 02/25/26 10009309 CREATIVE VISION GROUP, L 105105 SPR-26 BP TODAY/FEB26 0.00 3,030.52 1011 434733 02/25/26 10011541 L.N. CURTIS AND SONS 650208 SX LEVEL IIIA 0.00 969.93 1011 434733 02/25/26 10011541 L.N. CURTIS AND SONS 651612 CATHERINE DANIEL 0.00 456.80 1011 434733 02/25/26 10011541 L.N. CURTIS AND SONS 650208 D PATTON 0.00 969.93 1011 434733 02/25/26 10011541 L.N. CURTIS AND SONS 650208 A PARRA TRAFFIC 0.00 309.73 1011 434733 02/25/26 10011541 L.N. CURTIS AND SONS 650208 CLASS A UNIFORM 0.00 483.56 1011 434733 02/25/26 10011541 L.N. CURTIS AND SONS 650207 EXPLORER UNIFORM 0.00 297.66 1011 434733 02/25/26 10011541 L.N. CURTIS AND SONS 650208 CADET CASTRO 0.00 444.82 1011 434733 02/25/26 10011541 L.N. CURTIS AND SONS 650207 NARO YU EXPLORER 0.00 450.88 1011 434733 02/25/26 10011541 L.N. CURTIS AND SONS 650208 SX LEVEL IIIA 0.00 969.93 1011 434733 02/25/26 10011541 L.N. CURTIS AND SONS 650208 RYAN DIERINGER 0.00 30.46 1011 434733 02/25/26 10011541 L.N. CURTIS AND SONS 650208 B GEYER JACKETS 0.00 57.04 1011 434733 02/25/26 10011541 L.N. CURTIS AND SONS 650207 EXPLORER FLORES TDU 0.00 42.94 1011 434733 02/25/26 10011541 L.N. CURTIS AND SONS 650207 EXPLORER OCEJO TDU 0.00 42.94 1011 434733 02/25/26 10011541 L.N. CURTIS AND SONS 650207 EXPLORER YU TDU 0.00 42.94 1011 434733 02/25/26 10011541 L.N. CURTIS AND SONS 650207 EXPLORER UNIFORM 0.00 226.58 1011 434733 02/25/26 10011541 L.N. CURTIS AND SONS 650207 EXPLORER UNIFORM 0.00 56.68 1011 434733 02/25/26 10011541 L.N. CURTIS AND SONS 650207 EXPLORER UNIFORM 0.00 13.29 TOTAL CHECK 0.00 5,866.11 SUNGARD PUBLIC SECTOR PAGE NUMBER: 6 DATE: 02/25/2026 CITY OF BUENA PARK ACCTPA21 TIME: 18:20:34 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between '20260212 00:00:00.000' and '20260225 00:00:00.000' ACCOUNTING PERIOD: 8/26
FUND - 11 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME ACTIVITY -----DESCRIPTION------ SALES TAX AMOUNT 1011 434734 02/25/26 10014423 D&W CONSULTING , INC 190054 CITY WID RECORD/DEC25 0.00 775.80 1011 434735 02/25/26 00000492 DEPARTMENT OF JUSTICE 650302 FINGERPRINT/JAN-26 0.00 32.00 1011 434735 02/25/26 00000492 DEPARTMENT OF JUSTICE 11 FINGERPRINT/JAN-26 0.00 2,261.00 TOTAL CHECK 0.00 2,293.00 1011 434736 02/25/26 10014485 DUTHIE ELECTRIC SERVICE 170670 GENERATOR SVC/DEC-25 0.00 1,183.13 1011 434736 02/25/26 10014485 DUTHIE ELECTRIC SERVICE 170670 GENERATOR SVC/DEC-25 0.00 1,049.32 TOTAL CHECK 0.00 2,232.45 1011 434737 02/25/26 10002187 ENGINEERING RESOURCES OF 590185 KNOTT REHAB/JAN-26 0.00 65,177.75 1011 434738 02/25/26 00006560 ENTERPRISE FM TRUST, INC 650603 LEASED 4 VEH/FEB--26 0.00 1,192.90 1011 434739 02/25/26 10008311 EVERETT DOREY, LLP 107420 LOPEZ, OMAR 0.00 1,130.00 1011 434739 02/25/26 10008311 EVERETT DOREY, LLP 107420 LOPEZ, OMAR 0.00 945.00 1011 434739 02/25/26 10008311 EVERETT DOREY, LLP 107420 LOPRZ, OMAR 0.00 2,967.50 1011 434739 02/25/26 10008311 EVERETT DOREY, LLP 107420 LOPEZ, OMAR 0.00 2,689.21 TOTAL CHECK 0.00 7,731.71 1011 434740 02/25/26 10013499 EWING IRRIGATION PRODUCT 860810 IRRIGATION 0.00 218.08 1011 434740 02/25/26 10013499 EWING IRRIGATION PRODUCT 860810 IRRIGATION 0.00 18.91 1011 434740 02/25/26 10013499 EWING IRRIGATION PRODUCT 860810 IRRIGATION 0.00 86.11 1011 434740 02/25/26 10013499 EWING IRRIGATION PRODUCT 860810 IRRIGATION 0.00 22.17 1011 434740 02/25/26 10013499 EWING IRRIGATION PRODUCT 860810 IRRIGATION 0.00 460.19 1011 434740 02/25/26 10013499 EWING IRRIGATION PRODUCT 860810 IRRIGATION 0.00 24.09 1011 434740 02/25/26 10013499 EWING IRRIGATION PRODUCT 860810 IRRIGATION 0.00 28.39 1011 434740 02/25/26 10013499 EWING IRRIGATION PRODUCT 860810 IRRIGATION 0.00 230.05 1011 434740 02/25/26 10013499 EWING IRRIGATION PRODUCT 860810 IRRIGATION 0.00 832.70 1011 434740 02/25/26 10013499 EWING IRRIGATION PRODUCT 860810 IRRIGATION 0.00 91.38 TOTAL CHECK 0.00 2,012.07 1011 434741 02/25/26 10004626 EXPEDIA, INC. 995100 EXPEDIA ADS 0.00 50,000.00 1011 434741 02/25/26 10004626 EXPEDIA, INC. 995100 EXPEDIA ADS 0.00 10,840.73 1011 434741 02/25/26 10004626 EXPEDIA, INC. 995100 EXPEDIA ADS 0.00 8,067.14 TOTAL CHECK 0.00 68,907.87 1011 434742 02/25/26 00000739 ELLIOTT AUTO SUPPLY COMP 171710 TRANSMISSION FILTER 0.00 36.52 1011 434742 02/25/26 00000739 ELLIOTT AUTO SUPPLY COMP 171710 FILTERS 0.00 231.40 1011 434742 02/25/26 00000739 ELLIOTT AUTO SUPPLY COMP 171710 THROTTLE BODY 0.00 169.17 1011 434742 02/25/26 00000739 ELLIOTT AUTO SUPPLY COMP 171710 AIR FILTER/SHOCKS 0.00 174.33 1011 434742 02/25/26 00000739 ELLIOTT AUTO SUPPLY COMP 171710 STARTER MOTOR 0.00 183.39 1011 434742 02/25/26 00000739 ELLIOTT AUTO SUPPLY COMP 171710 OIL FILTERS 0.00 139.43 TOTAL CHECK 0.00 934.24 1011 434743 02/25/26 10003690 FAIR HOUSING FOUNDATION 732040 Q3 REIMB/JAN-26 0.00 1,275.44 1011 434744 02/25/26 00000320 FEDERAL EXPRESS CORPORAT 126120 TRANS SERVICE 1/29/26 0.00 42.40 1011 434745 02/25/26 00010479 EDWARD FENTON 105105 CF 2/11-12/26 EXPENSE 0.00 439.98 SUNGARD PUBLIC SECTOR PAGE NUMBER: 7 DATE: 02/25/2026 CITY OF BUENA PARK ACCTPA21 TIME: 18:20:34 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between '20260212 00:00:00.000' and '20260225 00:00:00.000' ACCOUNTING PERIOD: 8/26
FUND - 11 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME ACTIVITY -----DESCRIPTION------ SALES TAX AMOUNT 1011 434746 02/25/26 10008558 BYRON FERGUSON 275135 YT OFFIC 2/5-18/26 0.00 1,008.00 1011 434747 02/25/26 00003881 FERGUSON ENTERPRISES, IN 352363 3" HEAD 0.00 2,605.04 1011 434748 02/25/26 10007907 BARRETT FINCH 352363 REIMB/WTR REV.REG FEE 0.00 533.00 1011 434749 02/25/26 10007059 FIVESTAR RUBBER STAMP ET 115110 BADGES 0.00 35.88 1011 434749 02/25/26 10007059 FIVESTAR RUBBER STAMP ET 115110 STAMP 0.00 41.10 TOTAL CHECK 0.00 76.98 1011 434750 02/25/26 10013464 JOHNNIES PAINT AND BODY 171710 BODY REPAIR 0.00 8,507.20 1011 434751 02/25/26 10013189 FLOCK GROUP INC. 650605 CAMERA,SOLAR PANEL 0.00 1,300.00 1011 434752 02/25/26 10003190 FOOD 4 LESS 275606 ELOP SUPPLIES 0.00 211.93 1011 434752 02/25/26 10003190 FOOD 4 LESS 275605 WINGS AFTERSCHOOL 0.00 267.47 TOTAL CHECK 0.00 479.40 1011 434753 02/25/26 00008011 AARON FRANCE 105105 AIRPORT PK CAL.CIT-26 0.00 60.00 1011 434754 02/25/26 00001095 FRANCHISE TAX BOARD 73 DED:0071 MISC 0.00 100.00 1011 434755 02/25/26 00000046 FULLER ENGINEERING INC 352363 CL2 KNOTT 0.00 283.84 1011 434756 02/25/26 00002166 GANAHL LUMBER CORP 352363 CORD 0.00 13.04 1011 434756 02/25/26 00002166 GANAHL LUMBER CORP 275150 MARSHAL SUPPLIES 0.00 39.14 1011 434756 02/25/26 00002166 GANAHL LUMBER CORP 860810 SUPPLIES 0.00 138.11 1011 434756 02/25/26 00002166 GANAHL LUMBER CORP 170670 HARDWARE 0.00 30.44 1011 434756 02/25/26 00002166 GANAHL LUMBER CORP 170670 HARDWARE 0.00 48.92 1011 434756 02/25/26 00002166 GANAHL LUMBER CORP 170670 HARDWARE 0.00 126.84 1011 434756 02/25/26 00002166 GANAHL LUMBER CORP 170670 HARDWARE 0.00 147.32 1011 434756 02/25/26 00002166 GANAHL LUMBER CORP 352363 RAKE 0.00 36.63 1011 434756 02/25/26 00002166 GANAHL LUMBER CORP 452410 RUBBER BOOTS 0.00 34.79 TOTAL CHECK 0.00 615.23 1011 434757 02/25/26 10014878 VANESSA GARCIA 275135 YT OFFIC 2/5-18/26 0.00 42.00 1011 434758 02/25/26 10011838 GEORGE HILLS COMPANY, IN 107410 CLAIMANTS MISC EXPENS 0.00 367.83 1011 434759 02/25/26 00008590 ALEJANDRO GONZALEZ 160110 TRAIN SUBSIDY/JAN-26 0.00 125.00 1011 434760 02/25/26 10008749 GOOGLE INC. 995100 GOOGLE ADS 0.00 9,705.42 1011 434761 02/25/26 00006372 GREEN GIANT LANDSCAPE IN 32 PMT#1 RET. 0.00 -2,750.00 1011 434761 02/25/26 00006372 GREEN GIANT LANDSCAPE IN 290158 THELMA COMM/FEB-26 0.00 55,000.00 TOTAL CHECK 0.00 52,250.00 1011 434762 02/25/26 00005680 CINDY GRISWOLD 275405 CPR/WINTER-26 0.00 21.28 1011 434763 02/25/26 10012288 HASA INC. 860820 CHEMICALS 0.00 572.54 1011 434763 02/25/26 10012288 HASA INC. 860820 CHEMICALS 0.00 1,163.11 1011 434763 02/25/26 10012288 HASA INC. 860820 CHEMICALS 0.00 538.61 SUNGARD PUBLIC SECTOR PAGE NUMBER: 8 DATE: 02/25/2026 CITY OF BUENA PARK ACCTPA21 TIME: 18:20:34 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between '20260212 00:00:00.000' and '20260225 00:00:00.000' ACCOUNTING PERIOD: 8/26
FUND - 11 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME ACTIVITY -----DESCRIPTION------ SALES TAX AMOUNT 1011 434763 02/25/26 10012288 HASA INC. 860820 CHEMICALS 0.00 47.10 1011 434763 02/25/26 10012288 HASA INC. 860820 CHEMICALS 0.00 170.35 1011 434763 02/25/26 10012288 HASA INC. 860820 POOL SERVICE 0.00 950.00 1011 434763 02/25/26 10012288 HASA INC. 860820 POOL SERVICE 0.00 1,150.00 TOTAL CHECK 0.00 4,591.71 1011 434764 02/25/26 10012247 THE HILLER COMPANIES, IN 106131 FIRE SYSTEM REPAIR 0.00 974.00 1011 434765 02/25/26 10011678 STUART ANDREW HENDRICKSO 275315 DJ/VALENTINE SR.DNC 0.00 300.00 1011 434766 02/25/26 10006460 JUDITH STEPHANIE HERZ 275210 CHORUS DIR.JAN-26 0.00 146.64 1011 434768 02/25/26 00000057 HOME DEPOT / GECF 352363 BOIS WELL 0.00 111.70 1011 434768 02/25/26 00000057 HOME DEPOT / GECF 352363 BOIS WELL 0.00 24.52 1011 434768 02/25/26 00000057 HOME DEPOT / GECF 352363 TRUCK STOCK 0.00 34.85 1011 434768 02/25/26 00000057 HOME DEPOT / GECF 352363 SHOP STOCK 0.00 37.88 1011 434768 02/25/26 00000057 HOME DEPOT / GECF 352363 MEMORIAL 0.00 73.32 1011 434768 02/25/26 00000057 HOME DEPOT / GECF 352363 TRUCK STOCK 0.00 93.57 1011 434768 02/25/26 00000057 HOME DEPOT / GECF 352363 GENERATOR SALT 0.00 636.52 1011 434768 02/25/26 00000057 HOME DEPOT / GECF 352363 HYDRANT REPAIR 0.00 82.87 1011 434768 02/25/26 00000057 HOME DEPOT / GECF 352363 BATTERY BACKUP 0.00 85.62 1011 434768 02/25/26 00000057 HOME DEPOT / GECF 352363 TRUCK STOCK 0.00 77.53 1011 434768 02/25/26 00000057 HOME DEPOT / GECF 352363 SCREEN CLEANER 0.00 12.37 1011 434768 02/25/26 00000057 HOME DEPOT / GECF 170670 HARDWARE 0.00 123.87 1011 434768 02/25/26 00000057 HOME DEPOT / GECF 170670 HARDWARE 0.00 224.91 1011 434768 02/25/26 00000057 HOME DEPOT / GECF 170670 HARDWARE 0.00 98.96 1011 434768 02/25/26 00000057 HOME DEPOT / GECF 170670 HARDWARE 0.00 482.33 1011 434768 02/25/26 00000057 HOME DEPOT / GECF 170670 CREDIT MEMO 0.00 -88.35 1011 434768 02/25/26 00000057 HOME DEPOT / GECF 170670 HARDWARE 0.00 109.80 1011 434768 02/25/26 00000057 HOME DEPOT / GECF 560640 SUPPLIES 0.00 11.55 1011 434768 02/25/26 00000057 HOME DEPOT / GECF 352363 TRUCK STOCK 0.00 45.63 1011 434768 02/25/26 00000057 HOME DEPOT / GECF 560640 SUPPLIES 0.00 16.40 1011 434768 02/25/26 00000057 HOME DEPOT / GECF 170670 HARDWARE 0.00 19.37 1011 434768 02/25/26 00000057 HOME DEPOT / GECF 170670 PLUMBING 0.00 200.39 TOTAL CHECK 0.00 2,515.61 1011 434769 02/25/26 10009091 HUE C LUU 731150 ENG SERVICE/FEB-26 0.00 5,390.00 1011 434770 02/25/26 10014865 JOSE IBARRA 731150 REIMB CACEO/ICC DUES 0.00 215.00 1011 434771 02/25/26 10012486 IDI, LLC 650605 ONLINE/ARREST SEARCH 0.00 6.00 1011 434772 02/25/26 10008985 INDEPENDENT 732071 LEGAL NOTICE 0.00 120.00 1011 434773 02/25/26 10003113 INTERNATIONAL CODE COUNC 731150 2025 ELECT CODE BKS 0.00 754.93 1011 434774 02/25/26 00009561 TRADITIONAL AUTO SUPPLY 171710 HEADLAMP ASSEMBLY 0.00 290.93 1011 434774 02/25/26 00009561 TRADITIONAL AUTO SUPPLY 171710 FUEL INJECTION 0.00 75.32 1011 434774 02/25/26 00009561 TRADITIONAL AUTO SUPPLY 171710 PLUGS 0.00 47.58 1011 434774 02/25/26 00009561 TRADITIONAL AUTO SUPPLY 171710 BATTERIES 0.00 395.91 1011 434774 02/25/26 00009561 TRADITIONAL AUTO SUPPLY 171710 BATTERIES 0.00 643.36 TOTAL CHECK 0.00 1,453.10 SUNGARD PUBLIC SECTOR PAGE NUMBER: 9 DATE: 02/25/2026 CITY OF BUENA PARK ACCTPA21 TIME: 18:20:34 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between '20260212 00:00:00.000' and '20260225 00:00:00.000' ACCOUNTING PERIOD: 8/26
FUND - 11 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME ACTIVITY -----DESCRIPTION------ SALES TAX AMOUNT 1011 434775 02/25/26 10002722 JOHNSON CONTROLS SECURIT 170670 ALARM MAINT 0.00 556.84 1011 434775 02/25/26 10002722 JOHNSON CONTROLS SECURIT 170670 ALARM MONITORING 0.00 1,309.75 TOTAL CHECK 0.00 1,866.59 1011 434776 02/25/26 00000674 RICHARD D. JONES A PROF. 631140 CE CODE ENF/JAN-26 0.00 2,826.00 1011 434776 02/25/26 00000674 RICHARD D. JONES A PROF. 650402 PD MATTERS/JAN-26 0.00 5,238.00 TOTAL CHECK 0.00 8,064.00 1011 434777 02/25/26 10014867 JUNG TSENG & CHOU TSENG 11 REF RF-25-228 WASTE 0.00 200.00 1011 434778 02/25/26 10014427 KIM, BOK YOUNG 52 UB REFUND 0.00 1,274.54 1011 434779 02/25/26 10012442 KIMLEY-HORN AND ASSOCIAT 590198 OR'THORPE/STUDY/NOV25 0.00 17,699.78 1011 434779 02/25/26 10012442 KIMLEY-HORN AND ASSOCIAT 590198 OR'THORPE/STUDY/JAN26 0.00 14,577.80 1011 434779 02/25/26 10012442 KIMLEY-HORN AND ASSOCIAT 590198 OR'THORPE/STUDY/DEC25 0.00 16,384.13 1011 434779 02/25/26 10012442 KIMLEY-HORN AND ASSOCIAT 590196 GUARD RAIL/DEC-25 0.00 3,820.00 1011 434779 02/25/26 10012442 KIMLEY-HORN AND ASSOCIAT 590196 GUARD RAIL/JAN-26 0.00 3,580.00 TOTAL CHECK 0.00 56,061.71 1011 434780 02/25/26 10014804 KLINEDINST PC 110105 BUTTERFLY PAVILLION 0.00 21,489.48 1011 434781 02/25/26 10014855 KLING CONSULTING GROUP, 11 GEO TECH SVC DA-25-1 0.00 3,500.00 1011 434782 02/25/26 10014875 EPSTEIN CUSTOM MEDIA INC 995100 HOSTED MEDIA 0.00 895.00 1011 434783 02/25/26 00005807 CITY OF LA HABRA-NORTH S 106131 BILLING FY 24-25 0.00 313,398.00 1011 434783 02/25/26 00005807 CITY OF LA HABRA-NORTH S 106131 BILLING FY 23-24 0.00 248,931.00 1011 434783 02/25/26 00005807 CITY OF LA HABRA-NORTH S 106131 BILLING FY 25-26 0.00 257,545.00 TOTAL CHECK 0.00 819,874.00 1011 434784 02/25/26 10000155 CLEMENTE LEYVA 275120 TENNIS/WINTER-26 0.00 688.27 1011 434785 02/25/26 10014854 LIEBERMAN DATA & INSIGHT 101101 2026 FIREWORKS SURVEY 0.00 39,000.00 1011 434786 02/25/26 10004046 LIGHT SOURCE PRINTING, I 650302 BUSINESS CARDS 0.00 186.08 1011 434786 02/25/26 10004046 LIGHT SOURCE PRINTING, I 650302 BUSINESS CARDS 0.00 489.35 1011 434786 02/25/26 10004046 LIGHT SOURCE PRINTING, I 731150 BUSINESS CARDS 0.00 299.32 1011 434786 02/25/26 10004046 LIGHT SOURCE PRINTING, I 160105 BUSINESS CARDS 0.00 618.28 1011 434786 02/25/26 10004046 LIGHT SOURCE PRINTING, I 731150 BUSINESS CARDS 0.00 126.86 1011 434786 02/25/26 10004046 LIGHT SOURCE PRINTING, I 631140 BUSINESS CARDS 0.00 152.85 1011 434786 02/25/26 10004046 LIGHT SOURCE PRINTING, I 731150 BUSINESS CARDS 0.00 152.86 1011 434786 02/25/26 10004046 LIGHT SOURCE PRINTING, I 731120 BUSINESS CARDS 0.00 152.86 1011 434786 02/25/26 10004046 LIGHT SOURCE PRINTING, I 160105 BUSINESS CARDS 0.00 122.34 1011 434786 02/25/26 10004046 LIGHT SOURCE PRINTING, I 115110 BUSINESS CARDS 0.00 122.35 1011 434786 02/25/26 10004046 LIGHT SOURCE PRINTING, I 650302 BUSINESS CARDS 0.00 184.66 1011 434786 02/25/26 10004046 LIGHT SOURCE PRINTING, I 275410 BUSINESS CARDS 0.00 244.66 TOTAL CHECK 0.00 2,852.47 1011 434787 02/25/26 10014502 FRANK O. LOPEZ 126110 UB REFUND 0.00 300.00 1011 434788 02/25/26 10001574 WENDY JEAN LOVELESS 275120 PIYO/WINTER-26 0.00 736.82 SUNGARD PUBLIC SECTOR PAGE NUMBER: 10 DATE: 02/25/2026 CITY OF BUENA PARK ACCTPA21 TIME: 18:20:34 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between '20260212 00:00:00.000' and '20260225 00:00:00.000' ACCOUNTING PERIOD: 8/26
FUND - 11 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME ACTIVITY -----DESCRIPTION------ SALES TAX AMOUNT 1011 434789 02/25/26 00000077 LU'S LIGHTHOUSE INC 171710 BLADES 0.00 113.53 1011 434789 02/25/26 00000077 LU'S LIGHTHOUSE INC 171710 STOCK ORDER 0.00 160.17 TOTAL CHECK 0.00 273.70 1011 434790 02/25/26 10009273 MCA DIRECT, LLC 115115 ELECTION MATERIAL 0.00 2,057.00 1011 434791 02/25/26 00003714 METRO FLUID CONNECTORS I 171710 FITTING 0.00 36.62 1011 434791 02/25/26 00003714 METRO FLUID CONNECTORS I 352363 VACTOR GUN REPAIR 0.00 141.86 TOTAL CHECK 0.00 178.48 1011 434792 02/25/26 10005546 MID CITY'S ELECTRIC, INC 170670 ELECTRICAL 0.00 4,425.00 1011 434793 02/25/26 10013712 MINDSTREET, INC. 121110 GOOD DAYS/NOV-25 0.00 500.00 1011 434793 02/25/26 10013712 MINDSTREET, INC. 121110 GOOD DAYS/DEC-25 0.00 500.00 1011 434793 02/25/26 10013712 MINDSTREET, INC. 121110 GOOD DAYS/OCT-25 0.00 500.00 1011 434793 02/25/26 10013712 MINDSTREET, INC. 121110 GOOD DAYS/JAN-26 0.00 500.00 TOTAL CHECK 0.00 2,000.00 1011 434794 02/25/26 10013264 MOBILE FLEET WASH, CORP 171710 CAR WASHES 0.00 1,120.00 1011 434795 02/25/26 10004764 TIFFANEY DANIELLE MORENO 275120 YOGA/ZUMBA/WINTER-26 0.00 2,546.95 1011 434796 02/25/26 10014024 ANIL G. PATEL & KIRAN A. 732044 CHRISTINE CHAMPION 0.00 100.00 1011 434796 02/25/26 10014024 ANIL G. PATEL & KIRAN A. 732044 SONIA LOPEZ 4 NIGHTS 0.00 400.00 TOTAL CHECK 0.00 500.00 1011 434797 02/25/26 00004380 MUNICIPAL MAINTENANCE EQ 171710 CHECK WATER PUMP 0.00 1,048.55 1011 434798 02/25/26 10014866 JESSE NAVARRETTE 52 REF/METER 00-0973-00 0.00 2,000.00 1011 434799 02/25/26 10014872 MATT NEWELL 11 REF DEPOSIT#R13058 0.00 500.00 1011 434800 02/25/26 10014841 NGUYEN, LAN PHUONG THI 52 UB REFUND 0.00 35.00 1011 434801 02/25/26 10014858 OBIL, MARILYN 52 UB REFUND 0.00 111.28 1011 434802 02/25/26 10014883 DONGHYUK OH 107420 GEN CLAIM SLMT#25-59 0.00 404.46 1011 434803 02/25/26 10007787 HBV ENTERPRISES, INC. 171710 BRAKE PADS 0.00 81.41 1011 434803 02/25/26 10007787 HBV ENTERPRISES, INC. 171710 TIRE SENSOR 0.00 203.67 TOTAL CHECK 0.00 285.08 1011 434804 02/25/26 10014422 ONWARD ENGINEERING 290153 SCE CORRIDOR/JAN-26 0.00 3,385.00 1011 434805 02/25/26 00000221 ORANGE COUNTY SHERIFFS D 650208 TRAF COLL 3/9-13/26 0.00 175.00 1011 434806 02/25/26 10014859 ORANGEBEACH, LLC 52 UB REFUND 0.00 75.66 1011 434806 02/25/26 10014859 ORANGEBEACH, LLC 52 UB REF 0.00 75.66 TOTAL CHECK 0.00 151.32 1011 434807 02/25/26 10014879 SUSANA ORDANEZ 275140 REF SHELTER#R13177 0.00 110.00 SUNGARD PUBLIC SECTOR PAGE NUMBER: 11 DATE: 02/25/2026 CITY OF BUENA PARK ACCTPA21 TIME: 18:20:34 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between '20260212 00:00:00.000' and '20260225 00:00:00.000' ACCOUNTING PERIOD: 8/26
FUND - 11 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME ACTIVITY -----DESCRIPTION------ SALES TAX AMOUNT 1011 434808 02/25/26 10013131 PACIFIC SOUND CONTROL IN 170670 ANNUAL PM SERVICE AND 0.00 4,130.00 1011 434808 02/25/26 10013131 PACIFIC SOUND CONTROL IN 170670 DAY 2 SENIOR CENTER 0.00 3,140.00 TOTAL CHECK 0.00 7,270.00 1011 434809 02/25/26 10013362 HAYDEN PARK 11 REF DEPOSIT#R13218 0.00 500.00 1011 434810 02/25/26 10014863 PATEL, RAMESH A. 52 UB REFUND 0.00 107.84 1011 434811 02/25/26 10013206 PAYMENTUS CORPORATION 126152 PH IVR/CC MERCH/JAN26 0.00 1,726.55 1011 434812 02/25/26 10014882 CHARLIE PECH 107420 GEN CLAIM SLMT#25-58 0.00 1,000.00 1011 434813 02/25/26 10012143 MEREDITH OPERATIONS CORP 995100 E-NEWS LETTER 0.00 8,500.00 1011 434814 02/25/26 00007516 PHOENIX GROUP INFORMATIO 550502 PK CIT PROC/DEC-25 0.00 62.91 1011 434814 02/25/26 00007516 PHOENIX GROUP INFORMATIO 550502 PK CIT PROC/DEC-25 0.00 4,372.96 TOTAL CHECK 0.00 4,435.87 1011 434815 02/25/26 10014680 PLACE WORKS, INC. 11 EIR DEPOSIT/MND-25-1 0.00 33,092.50 1011 434816 02/25/26 00008488 THE PRINTERY, INC. 105105 SPR-26 BP TODAY/FEB26 0.00 15,521.67 1011 434817 02/25/26 10014876 POLICE TECHNICAL 650208 HOMICIDE 2/23-24/26 0.00 350.00 1011 434818 02/25/26 10007492 PATRICIA SITLINGTON 121110 EMP ADS/CITY OF B.P. 0.00 1,275.00 1011 434819 02/25/26 10013328 PSI WATER TECHNOLOGIES, 352363 ROSECRANS BOOST/JAN26 0.00 2,483.00 1011 434820 02/25/26 10008467 QUADIENT LEASING USA, IN 121135 INK, TAPE 0.00 443.21 1011 434820 02/25/26 10008467 QUADIENT LEASING USA, IN 126120 LEASING 0.00 712.62 TOTAL CHECK 0.00 1,155.83 1011 434821 02/25/26 10001203 R.V. NURSERY INC 560641 PLANTS 0.00 48.94 1011 434821 02/25/26 10001203 R.V. NURSERY INC 560641 PLANTS 0.00 59.81 1011 434821 02/25/26 10001203 R.V. NURSERY INC 560641 PLANTS 0.00 973.31 1011 434821 02/25/26 10001203 R.V. NURSERY INC 560641 PLANTS 0.00 97.88 1011 434821 02/25/26 10001203 R.V. NURSERY INC 560641 PLANTS 0.00 157.69 1011 434821 02/25/26 10001203 R.V. NURSERY INC 560641 PLANTS 0.00 195.75 1011 434821 02/25/26 10001203 R.V. NURSERY INC 860810 PLANTS 0.00 870.00 1011 434821 02/25/26 10001203 R.V. NURSERY INC 860810 PLANTS 0.00 9,624.37 1011 434821 02/25/26 10001203 R.V. NURSERY INC 560641 PLANTS 0.00 554.63 1011 434821 02/25/26 10001203 R.V. NURSERY INC 560641 PLANTS 0.00 48.94 1011 434821 02/25/26 10001203 R.V. NURSERY INC 560641 PLANTS 0.00 527.44 TOTAL CHECK 0.00 13,158.76 1011 434822 02/25/26 00001348 MULTI SERVICE TECHNOLOGY 352567 SAFETY SHOES 0.00 10.50 1011 434822 02/25/26 00001348 MULTI SERVICE TECHNOLOGY 452410 SAFETY SHOES 0.00 10.50 1011 434822 02/25/26 00001348 MULTI SERVICE TECHNOLOGY 560211 SAFETY SHOES 0.00 26.25 1011 434822 02/25/26 00001348 MULTI SERVICE TECHNOLOGY 760310 SAFETY SHOES 0.00 245.00 1011 434822 02/25/26 00001348 MULTI SERVICE TECHNOLOGY 731180 SAFETY SHOES 0.00 337.20 1011 434822 02/25/26 00001348 MULTI SERVICE TECHNOLOGY 352363 SAFETY SHOES 0.00 533.19 SUNGARD PUBLIC SECTOR PAGE NUMBER: 12 DATE: 02/25/2026 CITY OF BUENA PARK ACCTPA21 TIME: 18:20:34 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between '20260212 00:00:00.000' and '20260225 00:00:00.000' ACCOUNTING PERIOD: 8/26
FUND - 11 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME ACTIVITY -----DESCRIPTION------ SALES TAX AMOUNT TOTAL CHECK 0.00 1,162.64 1011 434823 02/25/26 10008403 P & D INDUSTRIES LLC 650701 RHINO LINER HOOD 0.00 1,363.88 1011 434824 02/25/26 00004915 RIO HONDO COMMUNITY COLL 650404 BAS.SAFETY 1/5-30/26 0.00 372.00 1011 434825 02/25/26 00006195 RIVERSIDE COUNTY SHERIFF 650208 DRUG INFLUEN 5/28/26 0.00 95.00 1011 434826 02/25/26 10001125 ROADLINE PRODUCTS INC 560231 #UN2569 - ULTRA LOCK V 0.00 540.00 1011 434826 02/25/26 10001125 ROADLINE PRODUCTS INC 560231 TAXES 0.00 47.25 1011 434826 02/25/26 10001125 ROADLINE PRODUCTS INC 560231 SHIPPING 0.00 35.00 TOTAL CHECK 0.00 622.25 1011 434827 02/25/26 10014548 ROOF4YOU INC. 11 REF RF-26-20 WASTE 0.00 228.00 1011 434828 02/25/26 10014871 CHRISTOPHER SANCHEZ 275105 REIMB/REFRESHMENTS 0.00 54.29 1011 434829 02/25/26 00004970 SUSAN SAXE-CLIFFORD PHD 650105 JESSICA RYAN 0.00 450.00 1011 434830 02/25/26 00000412 SOUTHERN COUNTIES OIL CO 171710 UNLEADED FUEL YARD 0.00 25,369.58 1011 434831 02/25/26 00008766 JON-MICHAEL SHADDOW 650208 POST MOD.B 2/2-5/26 0.00 157.40 1011 434832 02/25/26 00000462 THE SHERWIN WILLIAMS 170670 PAINT 0.00 82.62 1011 434832 02/25/26 00000462 THE SHERWIN WILLIAMS 170670 PAINT 0.00 281.54 TOTAL CHECK 0.00 364.16 1011 434833 02/25/26 10009505 SHRED-IT, INC. USA 650302 SHREDDING SERVICE 0.00 986.78 1011 434834 02/25/26 00009792 PRISCILLA SILVA 275120 BELLY DNC/WINTER-26 0.00 223.44 1011 434835 02/25/26 10012054 SKYHAWKS SPORTS ACADEMY 275120 MULTI SPORTS/WINTER26 0.00 1,292.09 1011 434836 02/25/26 00003596 SMITH & SONS GLASS 170670 GLASS REPAIR 0.00 275.00 1011 434837 02/25/26 10012204 SO CAL CONCRETE DELIVERY 860810 CONCRETE 0.00 1,014.20 1011 434837 02/25/26 10012204 SO CAL CONCRETE DELIVERY 560211 CONCRETE 0.00 716.75 TOTAL CHECK 0.00 1,730.95 1011 434838 02/25/26 10004676 SONSRAY MACHINERY LLC 171710 COUPLING 0.00 220.92 1011 434838 02/25/26 10004676 SONSRAY MACHINERY LLC 171710 CREDIT MEMO 0.00 -93.28 TOTAL CHECK 0.00 127.64 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 860810 4900 BEACH/JAN-26 0.00 14.76 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 860810 7732 TULARE/JAN-26 0.00 15.89 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 860810 6232 AUTO CTR/JAN-26 0.00 56.51 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 560230 6200 STANTON/JAN-26 0.00 80.34 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 170670 6500 AUTO CTR/JAN-26 0.00 82.31 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 560230 6210 INDIANA/JAN-26 0.00 123.02 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 560230 6655 AUTO CTR/JAN-26 0.00 125.81 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 560230 7901 LA MIRADA/JAN-26 0.00 131.78 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 560230 7341 ARTESIA/JAN-26 0.00 133.60 SUNGARD PUBLIC SECTOR PAGE NUMBER: 13 DATE: 02/25/2026 CITY OF BUENA PARK ACCTPA21 TIME: 18:20:34 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between '20260212 00:00:00.000' and '20260225 00:00:00.000' ACCOUNTING PERIOD: 8/26
FUND - 11 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME ACTIVITY -----DESCRIPTION------ SALES TAX AMOUNT 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 560230 7365 ARTESIA/JAN-26 0.00 210.47 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 660240 7731 STANTON/JAN-26 0.00 355.40 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 560230 6548 LA PALMA/JAN-26 0.00 10,420.28 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 560230 6973 BEACH/FEB-26 0.00 26.12 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 560230 6190 AUTO CTR/FEB-26 0.00 99.17 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 860810 8970 KNOTT/FEB-26 0.00 132.19 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 560230 5600 MALVERN/FEB-26 0.00 1,289.21 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 352510 7520 DALE/FEB-26 0.00 27,444.85 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 170670 6701 STANTON/FEB-26 0.00 14.46 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 860810 8111 COMNWLTH/FEB-26 0.00 32.67 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 170670 6581 BEACH/FEB-26 0.00 72.33 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 860810 7501 8TH ST/FEB-26 0.00 107.41 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 560230 6680 KNOTT/FEB-26 0.00 124.04 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 170670 6603 BEACH/FEB-26 0.00 446.73 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 660241 8400 LAKEKNOLL/FEB-26 0.00 1,896.36 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 560230 6194 AUTO CTR/JAN-26 0.00 14.94 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 860810 6293 AUTO CTR/JAN-26 0.00 16.22 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 860810 6072 LINCOLN/JAN-26 0.00 17.86 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 560230 7006 ARTESIA/JAN-26 0.00 18.85 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 660240 7250 HOLDER/JAN-26 0.00 30.07 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 560230 6410 AUTO CTR/JAN-26 0.00 149.39 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 660240 7700 WESTERN/JAN-26 0.00 193.66 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 352510 5860 DALE/JAN-26 0.00 466.62 1011 434840 02/25/26 00000226 SOUTHERN CALIFORNIA EDIS 170670 6955 ARAGON/JAN-26 0.00 10,072.41 TOTAL CHECK 0.00 54,415.73 1011 434841 02/25/26 00010296 SPECIALIZED ELEVATOR SER 170670 ELEVATOR MAINT 0.00 229.50 1011 434841 02/25/26 00010296 SPECIALIZED ELEVATOR SER 660241 ELEVATOR MAINT 0.00 643.84 TOTAL CHECK 0.00 873.34 1011 434842 02/25/26 00001085 STAPLES CONTRACT & COMME 126120 OFFICE SUPPLIES 0.00 74.83 1011 434842 02/25/26 00001085 STAPLES CONTRACT & COMME 650302 OFFICE SUPPLIES 0.00 38.46 1011 434842 02/25/26 00001085 STAPLES CONTRACT & COMME 650302 OFFICE SUPPLIES 0.00 96.03 1011 434842 02/25/26 00001085 STAPLES CONTRACT & COMME 11 OFFICE SUPPLIES 0.00 184.24 1011 434842 02/25/26 00001085 STAPLES CONTRACT & COMME 126120 OFFICE SUPPLIES 0.00 71.13 TOTAL CHECK 0.00 464.69 1011 434843 02/25/26 10008872 MARK STEPHENSON 352363 REIMB/WTR OPER.D5 FEE 0.00 155.00 1011 434843 02/25/26 10008872 MARK STEPHENSON 352363 REIMB WTR REV.REG FEE 0.00 533.00 TOTAL CHECK 0.00 688.00 1011 434844 02/25/26 10014260 SYNCIS INSURANCE SOLUTIO 11 REF DEPOSIT#R12097 0.00 500.00 1011 434845 02/25/26 00006872 TK ELEVATOR, CORPORATION 170670 ELEVATOR TESTING 0.00 2,660.15 1011 434846 02/25/26 10011938 T-MOBILE 171710 974300786 /JAN-26 0.00 36.60 1011 434847 02/25/26 10007171 T-MOBILE USA, INC. 650302 GPS LOC 1/18-2/12/26 0.00 165.00 1011 434847 02/25/26 10007171 T-MOBILE USA, INC. 650303 GPS LOC 1/14-3/12/26 0.00 50.00 TOTAL CHECK 0.00 215.00 1011 434848 02/25/26 10007171 T-MOBILE USA, INC. 650303 GPS LOCATE 2/5-3/6/26 0.00 165.00 SUNGARD PUBLIC SECTOR PAGE NUMBER: 14 DATE: 02/25/2026 CITY OF BUENA PARK ACCTPA21 TIME: 18:20:34 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between '20260212 00:00:00.000' and '20260225 00:00:00.000' ACCOUNTING PERIOD: 8/26
FUND - 11 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME ACTIVITY -----DESCRIPTION------ SALES TAX AMOUNT 1011 434849 02/25/26 10011353 TOC PUBLIC RELATIONS, LL 650208 SOC.MEDIA 4/29-30/26 0.00 998.00 1011 434850 02/25/26 10002316 TOTAL COMPENSATION SYSTE 126120 GASB75 6/30/25 VALUAT 0.00 4,590.00 1011 434851 02/25/26 10014328 TRAFFIC SAFETY SUPPLY CO 11 OFF SET SALES TAX 0.00 -155.58 1011 434851 02/25/26 10014328 TRAFFIC SAFETY SUPPLY CO 352570 SALES TAX 0.00 155.58 1011 434851 02/25/26 10014328 TRAFFIC SAFETY SUPPLY CO 352570 #DP08341 - CONE 28" ( 0.00 1,778.00 1011 434851 02/25/26 10014328 TRAFFIC SAFETY SUPPLY CO 352570 FREIGHT CHARGE 0.00 260.00 TOTAL CHECK 0.00 2,038.00 1011 434852 02/25/26 10013495 TRANSTECH ENGINEERS, INC 11 8039 BEACH 0.00 240.00 1011 434852 02/25/26 10013495 TRANSTECH ENGINEERS, INC 11 6201 LINCOLN 0.00 240.00 1011 434852 02/25/26 10013495 TRANSTECH ENGINEERS, INC 11 7711 BEACH 0.00 1,260.00 1011 434852 02/25/26 10013495 TRANSTECH ENGINEERS, INC 11 7051 VL.VW 5978 OR'TH 0.00 3,020.00 1011 434852 02/25/26 10013495 TRANSTECH ENGINEERS, INC 11 5797 BEACH 0.00 220.00 1011 434852 02/25/26 10013495 TRANSTECH ENGINEERS, INC 11 6201 LINCOLN 0.00 240.00 1011 434852 02/25/26 10013495 TRANSTECH ENGINEERS, INC 11 8039 BEACH 0.00 460.00 1011 434852 02/25/26 10013495 TRANSTECH ENGINEERS, INC 11 7711 BEACH 0.00 1,090.00 1011 434852 02/25/26 10013495 TRANSTECH ENGINEERS, INC 11 8030 DALE 0.00 3,740.00 1011 434852 02/25/26 10013495 TRANSTECH ENGINEERS, INC 11 6011 BOTRYOIDES 0.00 80.00 1011 434852 02/25/26 10013495 TRANSTECH ENGINEERS, INC 11 5600 CRESCENT 0.00 110.00 1011 434852 02/25/26 10013495 TRANSTECH ENGINEERS, INC 11 5797 BEACH 0.00 110.00 1011 434852 02/25/26 10013495 TRANSTECH ENGINEERS, INC 11 5978 ORANGETHORPE 0.00 120.00 1011 434852 02/25/26 10013495 TRANSTECH ENGINEERS, INC 11 7051 VALLEY VIEW 0.00 200.00 1011 434852 02/25/26 10013495 TRANSTECH ENGINEERS, INC 11 7860 BEACH 0.00 360.00 1011 434852 02/25/26 10013495 TRANSTECH ENGINEERS, INC 11 7150 LA PALMA 0.00 620.00 1011 434852 02/25/26 10013495 TRANSTECH ENGINEERS, INC 11 6141 HOMEWOOD 0.00 800.00 1011 434852 02/25/26 10013495 TRANSTECH ENGINEERS, INC 11 7860 BEACH 0.00 2,200.00 TOTAL CHECK 0.00 15,110.00 1011 434853 02/25/26 00005445 TRI-SIGNAL INTEGRATION, 170670 ELEVATOR TEST 0.00 1,000.00 1011 434853 02/25/26 00005445 TRI-SIGNAL INTEGRATION, 170670 FIRE ALARM REPAIR 0.00 645.93 1011 434853 02/25/26 00005445 TRI-SIGNAL INTEGRATION, 170670 ELEVATOR TEST 0.00 1,000.00 1011 434853 02/25/26 00005445 TRI-SIGNAL INTEGRATION, 170670 ELEVATOR TEST 0.00 1,000.00 1011 434853 02/25/26 00005445 TRI-SIGNAL INTEGRATION, 170670 FIRE ALARM REPAIR 0.00 750.00 TOTAL CHECK 0.00 4,395.93 1011 434854 02/25/26 10012511 TSG ENTERPRISES, INC 590004 PAVE REHAB/OCT-25 0.00 115.00 1011 434854 02/25/26 10012511 TSG ENTERPRISES, INC 190139 CITY YARD ROOF/OCT-25 0.00 747.50 1011 434854 02/25/26 10012511 TSG ENTERPRISES, INC 590004 PAVE REHAB/SEPT-25 0.00 230.00 1011 434854 02/25/26 10012511 TSG ENTERPRISES, INC 290158 THELMA GARDEN/JAN26 0.00 194.50 1011 434854 02/25/26 10012511 TSG ENTERPRISES, INC 190139 YARD ROOF REPL/JAN-26 0.00 402.50 TOTAL CHECK 0.00 1,689.50 1011 434855 02/25/26 10006614 TYLER TECHNOLOGIES, INC. 650402 VEH CRADLE/CHARGER 0.00 1,968.38 1011 434856 02/25/26 00000416 UNDERGROUND SVC.ALERT/SC 352363 DIG ALERT BOARD 0.00 89.43 1011 434856 02/25/26 00000416 UNDERGROUND SVC.ALERT/SC 352363 DIG ALERT TICKETS 0.00 315.30 TOTAL CHECK 0.00 404.73 1011 434857 02/25/26 10014808 USV TILE CORP. 170670 EXISTING FLOOR REMOVAL 0.00 13,094.40 SUNGARD PUBLIC SECTOR PAGE NUMBER: 15 DATE: 02/25/2026 CITY OF BUENA PARK ACCTPA21 TIME: 18:20:34 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between '20260212 00:00:00.000' and '20260225 00:00:00.000' ACCOUNTING PERIOD: 8/26
FUND - 11 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME ACTIVITY -----DESCRIPTION------ SALES TAX AMOUNT 1011 434858 02/25/26 10014880 PAT VALENTINO 11 REF/DEPOSIT#R13169 0.00 500.00 1011 434859 02/25/26 00001911 JEFF VAN SICKLE 275135 YT OFFIC 2/5-18/26 0.00 126.00 1011 434860 02/25/26 10002102 MICHELLE VAN SICKLE 275125 REIMB/AQUATIC SUPL 0.00 216.75 1011 434861 02/25/26 00008608 VISION SERVICE PLAN-(CA) 73 JANUARY-26 INVOICE 0.00 5,782.80 1011 434861 02/25/26 00008608 VISION SERVICE PLAN-(CA) 73 JANUARY-26 INVOICE 0.00 41.41 TOTAL CHECK 0.00 5,824.21 1011 434862 02/25/26 10008881 VOHNE LICHE KENNELS, INC 650405 MO.TRAIN/JUNO/JAN-26 0.00 500.00 1011 434863 02/25/26 10009561 WATER SOURCE SOLUTIONS I 106131 WATER SYSTEM 0.00 225.12 1011 434863 02/25/26 10009561 WATER SOURCE SOLUTIONS I 106131 WATER SYSTEM 0.00 270.00 TOTAL CHECK 0.00 495.12 1011 434864 02/25/26 10014012 WELLS FARGO FINANCIAL LE 275305 LEASE 2/20-3/19/26 0.00 12.00 1011 434864 02/25/26 10014012 WELLS FARGO FINANCIAL LE 998100 LEASE 2/20-3/19/26 0.00 32.00 1011 434864 02/25/26 10014012 WELLS FARGO FINANCIAL LE 731120 LEASE 2/20-3/19/26 0.00 44.00 1011 434864 02/25/26 10014012 WELLS FARGO FINANCIAL LE 731150 LEASE 2/20-3/19/26 0.00 44.00 1011 434864 02/25/26 10014012 WELLS FARGO FINANCIAL LE 631140 LEASE 2/20-3/19/26 0.00 44.00 1011 434864 02/25/26 10014012 WELLS FARGO FINANCIAL LE 732071 LEASE 2/20-3/19/26 0.00 55.00 1011 434864 02/25/26 10014012 WELLS FARGO FINANCIAL LE 997100 LEASE 2/20-3/19/26 0.00 65.00 1011 434864 02/25/26 10014012 WELLS FARGO FINANCIAL LE 352267 LEASE 2/20-3/19/26 0.00 160.00 1011 434864 02/25/26 10014012 WELLS FARGO FINANCIAL LE 126120 LEASE 2/20-3/19/26 0.00 185.00 1011 434864 02/25/26 10014012 WELLS FARGO FINANCIAL LE 121110 LEASE 2/20-3/19/26 0.00 190.00 1011 434864 02/25/26 10014012 WELLS FARGO FINANCIAL LE 275105 LEASE 2/20-3/19/26 0.00 220.00 1011 434864 02/25/26 10014012 WELLS FARGO FINANCIAL LE 115110 LEASE 2/20-3/19/26 0.00 275.00 1011 434864 02/25/26 10014012 WELLS FARGO FINANCIAL LE 160105 LEASE 2/20-3/19/26 0.00 300.00 1011 434864 02/25/26 10014012 WELLS FARGO FINANCIAL LE 121135 LEASE 2/20-3/19/26 0.00 1,121.26 1011 434864 02/25/26 10014012 WELLS FARGO FINANCIAL LE 650302 LEASE 2/20-3/19/26 0.00 1,121.27 TOTAL CHECK 0.00 3,868.53 1011 434865 02/25/26 00000140 WEST COAST SAND & GRAVEL 352363 TOP SOIL 0.00 619.88 1011 434866 02/25/26 10014840 WESTERN BREEZE INVESTMEN 52 UB REFUND 0.00 24.00 1011 434867 02/25/26 10012651 WILD RIVERS WATERPARK SP 275210 50% EXCURSION 1 OF 2 0.00 630.00 1011 434868 02/25/26 10012502 WILD WATER OPERATING LLC 171710 CAR WASHES 0.00 693.50 1011 434869 02/25/26 10004131 WM CORPORATE SERVICES, I 460220 HAZ WASTE/JAN-26 0.00 1,000.00 1011 434870 02/25/26 10014856 WOLLUM, GARY 52 UB REFUND 0.00 59.72 1011 434871 02/25/26 10013257 WORKCARE, INC. 121110 WELLNESS PROG/JAN-26 0.00 14,248.35 1011 434872 02/25/26 10009222 XEROX CORPORATION 275305 COPIER-SENIOR CTR. 0.00 183.79 1011 434873 02/25/26 10006857 YARDLEY ORGILL CO., INC. 352363 TRUCK STOCK 0.00 111.56 1011 434873 02/25/26 10006857 YARDLEY ORGILL CO., INC. 352363 VALVE REPLACEMENT 0.00 1,086.52 SUNGARD PUBLIC SECTOR PAGE NUMBER: 16 DATE: 02/25/2026 CITY OF BUENA PARK ACCTPA21 TIME: 18:20:34 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between '20260212 00:00:00.000' and '20260225 00:00:00.000' ACCOUNTING PERIOD: 8/26
FUND - 11 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME ACTIVITY -----DESCRIPTION------ SALES TAX AMOUNT 1011 434873 02/25/26 10006857 YARDLEY ORGILL CO., INC. 352363 HYDRANT REPAIR 0.00 2,477.18 1011 434873 02/25/26 10006857 YARDLEY ORGILL CO., INC. 352363 CURBSTOPS 0.00 119.99 1011 434873 02/25/26 10006857 YARDLEY ORGILL CO., INC. 352363 STOCK 0.00 599.97 1011 434873 02/25/26 10006857 YARDLEY ORGILL CO., INC. 352363 HYDRANT REPAIR 0.00 2,567.95 TOTAL CHECK 0.00 6,963.17 1011 434874 02/25/26 10014803 ZERO FOODPRINT 190137 COMPOST 11/24-1/31/26 0.00 49,728.00 1011 V434875 02/25/26 10014232 FIT KIT INC 632118 VIP REBATE/JAN-26 0.00 2,500.00 1011 V434876 02/25/26 00007415 BUENA PARK CITY EMPLOYEE 73 DED:1102 BPCEA DUES 0.00 705.00 1011 V434877 02/25/26 10013793 BUENA PARK HOTEL MARKETI 995100 BPHMA TRANSFER 0.00 25,000.00 1011 V434878 02/25/26 00000481 BUENA PARK POLICE ASSOCI 73 DED:0846 LTD PA/PMA 0.00 2,070.00 1011 V434878 02/25/26 00000481 BUENA PARK POLICE ASSOCI 73 DED:1100 POLICE DUE 0.00 8,935.96 TOTAL CHECK 0.00 11,005.96 1011 V434879 02/25/26 00007357 BUENA PARK POLICE DEPT S 73 DED:1101 SWAT 0.00 370.00 1011 V434879 02/25/26 00007357 BUENA PARK POLICE DEPT S 73 DED:1099 SWAT DUES 0.00 40.00 TOTAL CHECK 0.00 410.00 1011 V434880 02/25/26 10012329 ECO-NOMICS, INC. 190137 EDIBLE FOOD/JAN-26 0.00 4,635.66 1011 V434880 02/25/26 10012329 ECO-NOMICS, INC. 190137 EDI FOOD/FINAL/DEC-25 0.00 21,622.84 TOTAL CHECK 0.00 26,258.50 1011 V434881 02/25/26 10014873 FOSTER & FOSTER CONSULTI 126120 GASB75 6/30/25 VALUAT 0.00 4,590.00 1011 V434882 02/25/26 00002073 HOUSE OF IMPORTS 632118 VIP REBATE/JAN-26 0.00 500.00 1011 V434883 02/25/26 10012988 INTELEPEER HOLDINGS, INC 170670 BUNDL/CORECLOUD/JAN26 0.00 1,160.18 1011 V434884 02/25/26 00000054 TED JONES FORD INC. 650701 2025 FORD EXPLORER ACT 0.00 42,374.63 1011 V434884 02/25/26 00000054 TED JONES FORD INC. 171710 BRACKET 0.00 289.10 1011 V434884 02/25/26 00000054 TED JONES FORD INC. 171710 LUG NUTS 0.00 123.23 1011 V434884 02/25/26 00000054 TED JONES FORD INC. 171710 HOSE 0.00 103.86 TOTAL CHECK 0.00 42,890.82 1011 V434885 02/25/26 00009876 MUNICIPAL WATER DIST OF 352510 WATER DELIVERY/JAN-26 0.00 17,702.73 1011 V434885 02/25/26 00009876 MUNICIPAL WATER DIST OF 352510 2025 COST SHARING 0.00 61,185.00 TOTAL CHECK 0.00 78,887.73 1011 V434886 02/25/26 00000222 EDCO/PARK DISPOSAL CORP. 460220 RES BILLING/DEC-25 0.00 403,805.43 1011 V434886 02/25/26 00000222 EDCO/PARK DISPOSAL CORP. 171710 CNG FUEL 0.00 128.15 TOTAL CHECK 0.00 403,933.58 1011 V434887 02/25/26 10009496 T & G GLOBAL, LLC 170670 LED TREE LIGHT/FEB-26 0.00 810.19 1011 V434888 02/25/26 10014355 VERTEXONE SOFTWARE, LLC 352363 SMS GTWAY PASS/JAN-26 0.00 31.23 TOTAL CASH ACCOUNT 5,367.52 2,105,975.96 SUNGARD PUBLIC SECTOR PAGE NUMBER: 17 DATE: 02/25/2026 CITY OF BUENA PARK ACCTPA21 TIME: 18:20:34 CHECK REGISTER - DISBURSEMENT FUND SELECTION CRITERIA: transact.trans_date between '20260212 00:00:00.000' and '20260225 00:00:00.000' ACCOUNTING PERIOD: 8/26
FUND - 11 - GENERAL FUND

CASH ACCT CHECK NO ISSUE DT VENDOR NAME ACTIVITY -----DESCRIPTION------ SALES TAX AMOUNT TOTAL FUND 5,367.52 2,105,975.96 TOTAL REPORT 5,367.52 2,105,975.96 Date
Printed
2/25/2026
434839
Voided Check
Numbers
434674
434675
434767

RESOLUTION NO. ______

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BUENA PARK,

CALIFORNIA ALLOWING CERTAIN CLAIMS AND DEMANDS IN THE
SUM OF $1,153,323.03 COVERING REGULAR PAYROLL ENDING
FEBRUARY 13, 2026

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BUENA PARK DOES HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS:

SECTION 1: That in accordance with Section 37208 of the Government Code, the Director of Finance or his designated representative hereby certifies to the accuracy of the following demands and to the availability of funds for payment thereof.

__________________________________
Director of Finance

SECTION 2: The claims and demands in the sum of $1,153,323.03 set forth on this 8-page register attached to this resolution and made a part hereof have been audited as required by law and are hereby allowed in the amount set forth.

PASSED AND ADOPTED this _____ day of _______________ 2026 by the following called vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

______________________________
Mayor

ATTEST:

__________________________
City Clerk

RESOLUTION NO. _______

I hereby certify that the foregoing resolution was duly and regularly passed and adopted at a regular meeting of the City Council of the City of Buena Park held this _____ day of _______________ 2026.

_____________________________
City Clerk

SUNGARD PUBLIC SECTOR PAGE NUMBER: 1 DATE: 02/19/2026 CITY OF BUENA PARK PAYREP83 TIME: 12:21:29 CHECK REGISTER(CONCISE) SELECTION CRITERIA: checkhis.pay_run='NI2'

ALL CHECKS
PAYRUN: NI2
DATE: 02/20/2026

CHECK DEPOSIT CHECK

NUMBER AMOUNT AMOUNT MAN/VOID ----------EMPLOYEE---------- ID NUMBER V395745 2,094.62 .00 APARICIO, LESLIE 590 V395746 4,559.97 .00 COPPING, SARA 951 V395747 2,582.64 .00 ENGLEBRECHT, BRIDGET 261 V395748 3,298.87 .00 FEWER, JESSICA 580 V395749 7,762.94 .00 FRANCE, AARON 1650 V395750 165.90 .00 MCKINNEY, KENNETH 552 V395751 2,864.04 .00 MEDINA, YARETZA 8 V395752 1,187.02 .00 OWAKA, PASCHAL 615 V395753 867.65 .00 PERSI, MICHAEL 678 V395754 1,307.25 .00 STRONGMAN, BENJAMIN 681 V395755 165.90 .00 TEHRANI, AIDIN 551 V395756 3,914.76 .00 CASTRO, GWENDOLYNE 503 V395757 3,398.13 .00 CERDA, JUAN 831 V395758 6,927.19 .00 FENTON, EDWARD 1564 V395759 2,806.99 .00 GONZALEZ, VANESSA 866 V395760 1,152.91 .00 HICKMAN, AISHA 665 V395761 1,951.24 .00 KERN, DONNA 2574 V395762 2,892.91 .00 PREVO, DOREKA 390 V395763 3,876.31 .00 VALDEZ, REBECCA 5490 V395764 2,295.55 .00 BUENROSTRO, PATRICIA 227 V395765 1,739.64 .00 GALLENTINE, KAILEY 486 V395766 4,263.92 .00 GARCIA, ADRIAN 1700 V395767 1,347.96 .00 GLAVIN, BARBARA 1768 V395768 2,120.46 .00 HERNANDEZ, GLORIA 2092 V395769 7,341.30 .00 HYUN, SUNG 2248 V395770 2,377.41 .00 KIM, MIN 2584 V395771 2,330.00 .00 LOVEJOY, REBEKAH 76 V395772 1,131.08 .00 OZAKI, GRACE 3881 V395773 2,183.70 .00 PAK, TIMOTHY 3955 V395774 2,966.20 .00 PEREZ, JESSICA 4111 V395775 2,681.84 .00 TOMASSETTI, JEEVANI 5623 V395776 2,290.13 .00 TRAN, KRYSTLE 242 V395777 3,836.83 .00 AVERELL, MARK 272 V395778 2,518.46 .00 COLES-GUZMAN, MARY 950 V395779 2,477.13 .00 KENNEDY, SEAN 111 V395780 2,652.19 .00 FLORES, CHRISTOPHER 464 V395781 3,462.55 .00 HOPKINS, NICHOLAS 627 V395782 5,143.33 .00 IBARRA GENIZ, JOSE 882 V395783 2,930.34 .00 LESTER, ALEXANDER 2868 V395784 1,990.94 .00 MACIAS, JUDITH 2996 V395785 3,992.14 .00 MAYORQUIN, RAYMUNDO 221 V395786 2,897.87 .00 TART, ANDRE 5235 V395787 2,043.72 .00 TELLEZ, ALMA 667 V395788 3,112.39 .00 ALVAREZ, JOSHUA 458 V395789 2,072.40 .00 CASTANEDA, GUADALUPE 280 V395790 3,033.69 .00 CRAVENS, ROBERT 658 V395791 933.11 .00 DINH, MICHELLE 433 V395792 6,439.70 .00 FOULKES, MATTHEW 9 V395793 1,239.20 .00 GUZMAN, FEDERICO 1918 V395794 1,974.39 .00 LI, CELINE 832 SUNGARD PUBLIC SECTOR PAGE NUMBER: 2 DATE: 02/19/2026 CITY OF BUENA PARK PAYREP83 TIME: 12:21:29 CHECK REGISTER(CONCISE) SELECTION CRITERIA: checkhis.pay_run='NI2'

ALL CHECKS
V395795 4,167.42 .00 LUNA, HARALD 264 V395796 3,108.72 .00 MCALEESE, IAN 159 V395797 3,459.61 .00 NAVARRO, SANDRA 93 V395798 3,644.87 .00 PELAYO, RODRIGO 870 V395799 2,415.00 .00 SANTOS, RUTH 4640 V395800 1,905.76 .00 TAE, RAY 5196 V395801 4,296.24 .00 THAI, LOTUS 536 V395802 2,615.06 .00 ZAPIEN, ERNESTINE 5777 V395803 3,612.88 .00 DHAUW, MELISSA 1170 V395804 2,119.49 .00 GRIFFIN, CHEKESHA 865 V395805 1,021.56 .00 MARTINEZ, RICHARD 834 V395806 3,304.36 .00 SUAREZ, SARABETH 5169 V395807 3,251.74 .00 YOON, JIWON 91 V395808 942.04 .00 AHN, JOYCE 263 V395809 992.20 .00 FRANCO-HERNANDEZ, CARLOS 566 V395810 888.57 .00 HOQUE, LAMIYA 412 V395811 772.03 .00 SONNE, SUSAN 5161 V395812 777.24 .00 TRAUT, CONNOR 5399 V395813 3,046.55 .00 ALMQUIST, ANNA PATRICIA 168 V395814 1,996.95 .00 GUERRA, SARAH 1470 V395815 1,260.17 .00 KIRK, RALPH 384 V395816 2,224.73 .00 LOPEZ, ANGELICA 2928 V395817 6,192.18 .00 VICUNA, ADRIA 2297 V395818 1,218.98 .00 YAM, DARLENE 867 V395819 2,039.06 .00 BARRAZA, TAYLOR 501 V395820 2,644.83 .00 COTA, LORRAINE 954 V395821 8,098.60 .00 DAVENPORT, JOSEPH 1094 V395822 6,805.24 .00 DIERINGER, RYAN 1145 V395823 6,279.53 .00 GEYER, BRADLEY 1692 V395824 9,554.97 .00 NGUYEN, NGHIA 3755 V395825 2,272.95 .00 SEMAAN, NADIA 4740 V395826 1,859.51 .00 CHARNES, LANCE 783 V395827 2,198.67 .00 HERNANDEZ, ISABELLA 112 V395828 4,062.13 .00 JIMENEZ, ROBERT 352 V395829 3,330.51 .00 KIM, HYUN 328 V395830 3,307.26 .00 LAM, DAVID 2790 V395831 757.73 .00 LOVCHIK, MICHAEL 6 V395832 4,068.65 .00 MIKIEWICZ, SIMON 3360 V395833 2,577.84 .00 NOVOTNY, MARY 3705 V395834 6,161.14 .00 TOMSICK, MARTIN 5360 V395835 2,815.74 .00 ALCALA, BRITTANY 58 V395836 3,452.12 .00 ARIAS, KALEA 592 V395837 2,258.98 .00 BINYON, ERIC 506 V395838 4,228.45 .00 BRANDSTETTER, JAMES 629 V395839 3,955.86 .00 BUTH, CATHERINE 561 V395840 3,746.53 .00 CARPENTER, SCARLET 1663 V395841 835.44 .00 CASTRO, ISABELLA 883 V395842 801.15 .00 CIFUENTES MEDINA, DANNA 671 V395843 902.99 .00 CORTEZ TORRES, AMANDA 450 V395844 2,329.08 .00 DIERINGER, REGINA 1515 V395845 3,798.36 .00 ESCOBEDO, STACEY 1530 V395846 4,632.77 .00 ESQUETINI, MARIA 1536 V395847 984.65 .00 GONZALEZ, BAILEY 868 V395848 917.55 .00 MADHAE, DEEPINDER 555 V395849 4,486.17 .00 MAERKER, ELIZABETH 3017 V395850 4,170.51 .00 MCGRATH, CODY 3220 SUNGARD PUBLIC SECTOR PAGE NUMBER: 3 DATE: 02/19/2026 CITY OF BUENA PARK PAYREP83 TIME: 12:21:29 CHECK REGISTER(CONCISE) SELECTION CRITERIA: checkhis.pay_run='NI2'

ALL CHECKS
V395851 818.89 .00 MENDOZA ESPINOZA, MYA 532 V395852 985.48 .00 MONTANO, BRIANNA 816 V395853 1,317.61 .00 ONTIVEROS, STEVEN 342 V395854 2,468.47 .00 PALMA-RUBALCAVA, DIANA 3970 V395855 998.43 .00 RODRIGUEZ TZAJ, SANDY 604 V395856 2,089.36 .00 RODRIGUEZ VILLA, YARELI 205 V395857 2,348.68 .00 SAUCEDA, CATHLEEN 4645 V395858 3,591.65 .00 SHERIFF, SAMANTHA 2096 V395859 800.21 .00 SILVERIO, SAMANTHA 497 V395860 4,157.01 .00 TANIGUCHI, MELISSA 5230 V395861 825.36 .00 VELLANOWETH, KRISTINE 217 V395862 791.99 .00 WOOD, HUNTER 605 V395863 .00 .00 CHAN, KARA 795 V395864 2,631.59 .00 FIORE, KATE 1560 V395865 2,083.93 .00 FLOHRA, KARAN 516 V395866 2,312.48 .00 FOX, CHARITY 1641 V395867 723.10 .00 KUHN, MICHELLE 2730 V395868 949.51 .00 KUHN, TARI 2747 V395869 2,441.89 .00 MAERTZ, DANA 3018 V395870 3,170.81 .00 MENDIVEL, CHRISTINA 3299 V395871 2,306.99 .00 NGO, CATHERINE 3752 V395872 3,384.04 .00 PENDLETON, SUN 4080 V395873 1,654.89 .00 TENG, LING-FEI 2871 V395874 2,168.98 .00 UMLAH, AMBER 5435 V395875 1,664.75 .00 YBARRA, DELIA 529 V395876 7,291.12 .00 BAILEY, JOHN 355 V395877 6,239.08 .00 BATES, PATRICK 378 V395878 4,790.59 .00 BELTRAN, CHRISTINA 13 V395879 4,359.43 .00 BLACKWOOD, PHALANN 550 V395880 6,198.26 .00 BOURNE, CLIFFORD 5612 V395881 4,591.85 .00 BOYD, ROBERT 584 V395882 5,279.76 .00 BOYER, CAMERON 585 V395883 7,584.85 .00 BRAVO, ISABEL 420 V395884 2,264.70 .00 CAMPOS, CARLOS 871 V395885 4,492.48 .00 CAMPOS, LOLANI 728 V395886 5,175.58 .00 CERDA, SERGIO 240 V395887 3,913.20 .00 CHAVEZ, ALEJANDRO 182 V395888 4,899.96 .00 CHAVEZ, ANTONY 246 V395889 2,247.01 .00 CHO, YOUNGVEEN 758 V395890 4,444.55 .00 CURATOLA, ANTHONY 350 V395891 5,449.55 .00 DAVIS, JONATHAN 1083 V395892 4,514.29 .00 ESCOBEDO, DOMINICK 1521 V395893 3,264.95 .00 ESTRELLA, CARL JOSEPH 415 V395894 4,300.19 .00 FRANKLIN, KEVIN 1649 V395895 7,435.06 .00 GALOS, MICHAEL 1680 V395896 4,958.75 .00 GANO, KEVIN 1742 V395897 3,570.86 .00 GARCIA, JONATHAN 514 V395898 4,705.64 .00 GENTNER, GEORGE 1765 V395899 5,798.25 .00 GONZALEZ, LUIS 164 V395900 5,272.88 .00 GONZALEZ, OSCAR 1785 V395901 5,363.88 .00 HERST, RYAN 2102 V395902 3,647.50 .00 HOGAN, CHRISTIAN MICHAEL 138 V395903 7,422.94 .00 HONG, ALEX 2130 V395904 5,320.74 .00 JIMENEZ, GUSTAVO 2285 V395905 6,168.42 .00 JOHNSON, BRYAN 2300 V395906 3,586.39 .00 LAZARO, WILLIAM 872 SUNGARD PUBLIC SECTOR PAGE NUMBER: 4 DATE: 02/19/2026 CITY OF BUENA PARK PAYREP83 TIME: 12:21:29 CHECK REGISTER(CONCISE) SELECTION CRITERIA: checkhis.pay_run='NI2'

ALL CHECKS
V395907 8,231.01 .00 LEPE, SERGIO 2901 V395908 3,949.01 .00 LIRA, JOSEPH 133 V395909 4,689.09 .00 LOPEZ, GUILLERMO 2958 V395910 5,771.10 .00 LOVETERE, JOSEPH 2962 V395911 2,477.16 .00 LUCACI, KEVIN 874 V395912 5,135.27 .00 LUONG, AARON 577 V395913 4,459.53 .00 MARTINEZ, JESUS 117 V395914 5,220.18 .00 MEDRANO, JULIAN 3223 V395915 3,292.75 .00 MEKDARA, BOBBY 624 V395916 4,174.83 .00 MEONO, ROBIN 351 V395917 4,235.91 .00 MOELLER, SARAH 3590 V395918 5,054.50 .00 MORALES, FRANK 3489 V395919 3,610.74 .00 MORQUECHO, FERNANDO 510 V395920 6,175.86 .00 MUNOZ, OSCAR 3605 V395921 4,781.16 .00 MURILLO CASTRO, JULIAN 268 V395922 4,342.00 .00 NGUYEN, ANTHONY 258 V395923 6,817.97 .00 NYHUS, CHRISTOPHER 3808 V395924 5,888.44 .00 O'DETTE, DIRK 3823 V395925 3,174.78 .00 OH, WILLIAM 326 V395926 3,041.95 .00 OSORIO, STEVIE 573 V395927 5,368.03 .00 PADILLA, VALERIE 108 V395928 6,369.49 .00 PINO, RICHARD 4171 V395929 6,451.11 .00 PLUMLEE, ROGER 4180 V395930 4,863.05 .00 PROCEL, ANDY 4243 V395931 5,783.40 .00 RAMIREZ, ANGEL 4314 V395932 3,706.51 .00 RANGEL, PRISCILLA 4337 V395933 7,028.47 .00 REYES, HUGO 98 V395934 4,003.99 .00 RODRIGUEZ, CHRISTIAN 4476 V395935 4,027.12 .00 RODRIGUEZ CASTILLERO, JOSEPH 259 V395936 5,124.97 .00 SALAZAR, RYAN 4626 V395937 5,718.93 .00 SHADDOW, JON-MICHAEL 4837 V395938 4,843.05 .00 SOLIS, DANIEL 5000 V395939 3,270.38 .00 SOUSA, MATTHEW 596 V395940 4,147.11 .00 TEWELL, MELISSA 5282 V395941 6,705.07 .00 TRAN, TUYET 5424 V395942 2,457.07 .00 TUBBS, AUSTIN 873 V395943 3,808.02 .00 WILLIAMS-GIROUX, JACOB 499 V395944 7,802.18 .00 COLON, BOBBY 900 V395945 6,985.25 .00 LEE, CONNOR 2861 V395946 1,928.86 .00 MENDOZA HERNANDEZ, STEPHANIE 427 V395947 5,311.33 .00 ORTEGA, MICHAEL 104 V395948 2,150.74 .00 PARRA, ANGEL 498 V395949 2,040.54 .00 RAMIREZ, ARIANNA 86 V395950 2,176.46 .00 SILVA, OSCAR 4886 V395951 2,190.62 .00 VAZQUEZ-CAMACHO, MARLENE 101 V395952 4,568.79 .00 VU, JEFFREY 5519 V395953 609.98 .00 BAIR, JOHN 284 V395954 680.24 .00 CASEY, DROUETT 771 V395955 1,294.46 .00 PATTON, DANA 4060 V395956 8,106.13 .00 BERNAL, DAVID 480 V395957 4,738.11 .00 BOUDREAU, CORY 583 V395958 2,696.79 .00 BOUDREAU, LAURA 2192 V395959 5,107.97 .00 BOYINGTON, DEVIN 594 V395960 5,570.30 .00 CARNEY, THOMAS 751 V395961 4,568.94 .00 CHRISTIANSEN, ANDREW 97 V395962 3,774.78 .00 EK, CHRISTOPHER 1477 SUNGARD PUBLIC SECTOR PAGE NUMBER: 5 DATE: 02/19/2026 CITY OF BUENA PARK PAYREP83 TIME: 12:21:29 CHECK REGISTER(CONCISE) SELECTION CRITERIA: checkhis.pay_run='NI2'

ALL CHECKS
V395963 5,123.86 .00 ESCAMILLA, MARIO 1529 V395964 4,352.30 .00 KALAGIAN, BRYANT 2436 V395965 2,000.95 .00 LARA, KARON 103 V395966 2,782.69 .00 LOMELI, LISBETH 4516 V395967 3,153.62 .00 LOPEZ, VANESSA 2929 V395968 5,451.39 .00 LOPEZ, WILLYVALDO 2941 V395969 5,585.26 .00 LOWE, AUSTIN 2956 V395970 4,632.41 .00 MOON, DAVID 3479 V395971 1,960.54 .00 MORALES MALDONADO, IVETT 3490 V395972 1,810.22 .00 O'DETTE, NANCY 1920 V395973 5,623.10 .00 PANTOJA, DAVID 3986 V395974 4,673.40 .00 RUBALCAVA, EFRAIN 4590 V395975 2,440.30 .00 SULLIVAN, STACEY 5160 V395976 3,299.53 .00 TREADWAY, SARA 4210 V395977 4,802.59 .00 TURNER, JERAMIAH 291 V395978 3,832.03 .00 VU, KRISTINE 63 V395979 23.70 .00 BENDINELLI, DOMINIC 490 V395980 2,024.81 .00 CARDENAS, MARGARET 336 V395981 47.39 .00 FIGUEROA, NAYELI 403 V395982 2,381.30 .00 IBARRA, KRISTI 88 V395983 23.70 .00 JAMES, SAGIL 392 V395984 6,704.35 .00 MIKHAEL, MINA 3359 V395985 47.39 .00 SCHOONER, BRANDON 556 V395986 47.39 .00 SINGHAL, ANNIE 4893 V395987 4,628.30 .00 ALQAM, NADER 71 V395988 4,388.11 .00 ARABOLU, DEEPTHI 178 V395989 3,147.92 .00 CAPISTRANO, FRANCES 74 V395990 2,570.74 .00 COLES, CARINA 77 V395991 3,037.48 .00 ESPARZA-ALMARAZ, AARON 383 V395992 2,858.41 .00 GUZMAN, HECTOR 512 V395993 2,609.47 .00 LEE, HYANG SUN 430 V395994 3,905.37 .00 MILLER, JADEN 513 V395995 3,166.53 .00 QUINONES, FABIO 875 V395996 2,877.65 .00 RODRIGUEZ, JEREMY 877 V395997 3,422.09 .00 TRAN, JASON 96 V395998 3,892.20 .00 WRAY, NORMAN 5725 V395999 2,660.89 .00 ZARAGOZA, EDUARDO 5788 V396000 3,455.06 .00 AUBUCHON, LAURIE 250 V396001 2,491.23 .00 GENERA, ELIZABETH 1685 V396002 4,899.20 .00 HUNT, JOSEPH 2249 V396003 1,960.02 .00 LUX, ANDREA 2972 V396004 3,656.62 .00 VENEGAS MENDEZ, JAVIER 5491 V396005 2,959.32 .00 BACA, ANDREW 315 V396006 3,337.64 .00 BRITO, MICHAEL 642 V396007 1,394.33 .00 CASTRO, EFRAIN 641 V396008 712.58 .00 CASTRO, JOHN 540 V396009 872.89 .00 CISNEROS, STEVEN 855 V396010 1,032.81 .00 COLORADO, JARRETH 852 V396011 2,622.73 .00 ESCATEL-OROSCO, PEDRO 1537 V396012 1,340.35 .00 ESPINOSA, GUIDO 637 V396013 872.89 .00 GARCIA, RYAN 851 V396014 1,523.39 .00 GONZALES, DERRICK 635 V396015 2,604.02 .00 GONZALEZ, ALEJANDRO 1783 V396016 1,737.14 .00 GONZALEZ, KONRAD 587 V396017 712.58 .00 HERNANDEZ, OSBALDO 863 V396018 725.01 .00 HERRERA, FELIX 856 SUNGARD PUBLIC SECTOR PAGE NUMBER: 6 DATE: 02/19/2026 CITY OF BUENA PARK PAYREP83 TIME: 12:21:29 CHECK REGISTER(CONCISE) SELECTION CRITERIA: checkhis.pay_run='NI2'

ALL CHECKS
V396019 914.82 .00 LARA, PAULO 849 V396020 4,403.59 .00 LIBUNAO, NINO 2912 V396021 1,591.60 .00 LISCANO, CHRISTOPHER 850 V396022 1,399.23 .00 MARASCO, MATTHEW 289 V396023 1,419.88 .00 MORALES, LEONARDO 819 V396024 1,722.05 .00 MORENO, MARCOS 862 V396025 2,298.43 .00 MUNOZ, JOHNNY 144 V396026 1,759.60 .00 NAJERA, JESSE 3630 V396027 712.58 .00 NGUYEN, DUNG 858 V396028 1,340.32 .00 ORTIZ, RAYMOND 309 V396029 1,340.33 .00 PAPANIC, DENNIS 548 V396030 1,187.82 .00 PEREZ, ISAIAH 523 V396031 2,401.56 .00 RIVERA, JOE 4450 V396032 1,187.82 .00 RODRIGUEZ, MIGUEL 589 V396033 2,316.90 .00 RODRIGUEZ, OSCAR 131 V396034 712.58 .00 SANTANA, JESUS 860 V396035 2,066.28 .00 SERNA, JUAN 4728 V396036 879.36 .00 SESSION, DIMITRIAS 859 V396037 2,238.67 .00 TORREZ, JAVIER 69 V396038 548.89 .00 VILLANUEVA, RICHARD 854 V396039 2,252.88 .00 CARRILLO, EDWARD 765 V396040 2,116.62 .00 CHAVEZ, CAESAR 544 V396041 2,682.43 .00 ELLS, ZACHARY 1500 V396042 2,167.04 .00 ENNIS, JOSEPH 262 V396043 2,116.57 .00 ESPINO, KEVIN 517 V396044 3,785.15 .00 FINCH, BARRETT 1574 V396045 1,932.83 .00 GARCIA DEL TORO, JOSE 845 V396046 3,553.61 .00 HAGAN, KEVIN 1947 V396047 3,448.57 .00 KVENBO, SCOTT 2750 V396048 2,701.06 .00 MARTINEZ, MARCO 215 V396049 4,739.59 .00 MCGEE, MICHAEL 9306 V396050 2,485.76 .00 MILLER, DAVID 3390 V396051 2,839.34 .00 MOJARRO, ANDREW 3082 V396052 3,714.24 .00 MOORE, FRANK 3486 V396053 1,856.77 .00 MYLLES, JOSHUA 279 V396054 1,989.85 .00 PRECIADO, CAMDEN 134 V396055 2,676.00 .00 SANCHEZ, JUAN 4617 V396056 2,334.84 .00 SPEAR, ANTHONY 5011 V396057 3,017.59 .00 STEPHENSON, MARK 5122 V396058 3,686.69 .00 TAVARES, JAMEY 5231 V396059 1,935.81 .00 ALVAREZ, CARLOS 136 V396060 1,340.32 .00 AVILA, NICHOLAS 744 V396061 2,581.66 .00 DAHL, TERRY 1084 V396062 2,312.60 .00 DOMINGUEZ, KEVIN 565 V396063 2,499.48 .00 GARCIA ORTEGA, JOSE 1636 V396064 2,125.72 .00 GRIMES, DAVID 1881 V396065 1,978.82 .00 GUZMAN, KEVIN 132 V396066 2,383.05 .00 KOSS, MICHAEL 2718 V396067 3,201.30 .00 MARTINEZ, GABRIEL 3139 V396068 2,377.98 .00 MELLADO, KIM 3289 V396069 2,860.12 .00 MERROW, MATTHEW 3316 V396070 2,305.52 .00 OTTEN, DAVID 3869 V396071 3,690.64 .00 PORTER, JEFFREY 4174 V396072 1,340.32 .00 RAMOS, NIKOLAS 815 V396073 2,896.77 .00 RODRIGUEZ, EDWARD 4479 V396074 1,962.30 .00 RUIZ, ALEJANDRO 416 SUNGARD PUBLIC SECTOR PAGE NUMBER: 7 DATE: 02/19/2026 CITY OF BUENA PARK PAYREP83 TIME: 12:21:29 CHECK REGISTER(CONCISE) SELECTION CRITERIA: checkhis.pay_run='NI2'

ALL CHECKS
V396075 719.43 .00 SAILIATA, RAYMOND 648 V396076 2,009.27 .00 TORRES, SALVADOR 234 V396077 2,391.31 .00 WELLS, ANTHONY 5610 V396078 2,812.01 .00 CAMPIZTA, ADAM 225 V396079 2,928.31 .00 DE LA CRUZ, RICARDO 558 V396080 1,244.52 .00 GOMEZ, JASON 869 V396081 3,513.84 .00 MACIAS, RAYMOND 2998 V396082 2,763.25 .00 WEAR, JOHN 5606 V396083 2,540.34 .00 ALARCON, ALEXANDER 485 V396084 7,261.86 .00 BOX, JAMES 576 V396085 2,213.74 .00 CHAVEZ, ARIANA 788 V396086 2,001.55 .00 CONTRERAS, SAUL 95 V396087 3,107.85 .00 HURTADO, MARIA 353 V396088 2,129.81 .00 MANCILLA, JSSICA 451 V396089 2,491.65 .00 MARTINEZ, SERENA 3147 V396090 2,125.42 .00 MOMPELLER, JUSTICE 443 V396091 2,454.41 .00 MORENO, ANDREW 161 V396092 984.21 .00 SANCHEZ, CHRISTOPHER 236 V396093 3,517.44 .00 SAUCEDA, MARK 4642 V396094 820.67 .00 ALVARADO, ADRIAN 89 V396095 306.47 .00 BAHENA, PEDRO 148 V396096 594.63 .00 BAKER, JAMISON 465 V396097 580.91 .00 BALENTI, TYLOR 846 V396098 91.48 .00 BARENG, KATHERINE 33 V396099 256.15 .00 CARBAJAL, MARCELO 848 V396100 182.96 .00 CARVENTE, GIANJAVIER 334 V396101 426.88 .00 CISNEROS, MICHELLE 812 V396102 384.22 .00 CONSTANTINE, NATALIE 837 V396103 466.55 .00 DURGIN, JAYLIND 186 V396104 201.26 .00 ESCAMILLA PATRICIO, DANIELLE 534 V396105 775.86 .00 GARCIA, MICHELE 171 V396106 455.59 .00 GONZALEZ, ISAAC 294 V396107 799.82 .00 GUERRA, ATHZIRI 141 V396108 884.92 .00 GUILLEN, JAYDEN 339 V396109 693.07 .00 GUTIERREZ, MICHELLE 1925 V396110 292.74 .00 GUTIERREZ, SABRINA 847 V396111 751.12 .00 HERNANDEZ, KATE 2091 V396112 109.78 .00 HERNANDEZ-ZAMORA, JAZMIN 613 V396113 723.04 .00 HOLLOWAY, ELIZABETH 2185 V396114 128.07 .00 JUBRAN, NOAH 127 V396115 311.04 .00 LEOS LOPEZ, EVELYN 836 V396116 73.18 .00 LEWIS, ALEC 266 V396117 492.30 .00 MAGANA, ADAM 173 V396118 562.61 .00 MOLINA, LILLY 611 V396119 516.87 .00 NGHIEM, NATALIE 249 V396120 347.63 .00 OCHOA, ALAN 192 V396121 219.55 .00 REYES, JETH 844 V396122 530.58 .00 RIVERA GOMEZ, YAMILEX 4432 V396123 397.95 .00 RODRIGUEZ, JACOB 839 V396124 507.73 .00 RODRIGUEZ, KAREN 538 V396125 228.70 .00 RODRIGUEZ, MIKAYLA 295 V396126 542.84 .00 RUIZ, LUIS 527 V396127 905.25 .00 RUSSELL, JEFFREY 150 V396128 503.15 .00 SANCHEZ, NATHAN 504 V396129 434.54 .00 SANTANA, JOZELYN 838 V396130 265.30 .00 SCOTT, EMANY 842 SUNGARD PUBLIC SECTOR PAGE NUMBER: 8 DATE: 02/19/2026 CITY OF BUENA PARK PAYREP83 TIME: 12:21:29 CHECK REGISTER(CONCISE) SELECTION CRITERIA: checkhis.pay_run='NI2'

ALL CHECKS
V396131 434.54 .00 SHRESTHA, SALIS 610 V396132 736.02 .00 SOLTERO, JESSE 177 V396133 439.11 .00 SORIA, NOAH 5004 V396134 944.12 .00 STRICKLER, LINDA 5135 V396135 641.80 .00 TAPIA, ANGELICA 306 V396136 384.22 .00 THANKESWARAN, HASHMITHAA 543 V396137 1,207.08 .00 THOMSEN, MATTHEW 194 V396138 311.04 .00 TUCKER, JOSEPHINE 843 V396139 2,829.88 .00 VAN SICKLE, MICHELLE 2076 V396140 579.26 .00 VAZQUEZ, OSCAR 152 V396141 641.35 .00 VELOZ, SABRINA 146 V396142 637.24 .00 WEBER, ISABELLA 614 V396143 945.54 .00 BUENROSTRO, ADRIAN 598 V396144 288.83 .00 SMITH, JOHN 210 V396145 880.54 .00 AGUILAR, KALVIN 23 V396146 694.78 .00 BARTOLO, BRYAN 338 V396147 819.00 .00 CABUSAO, NINA MARINELLA 729 V396148 988.85 .00 CARRERA ABAD, MARIA 864 V396149 612.32 .00 CHOATE, RACHAEL 511 V396150 1,002.41 .00 CORRALES, ISAAC 474 V396151 2,891.76 .00 DAVIS, TANIKKA 1082 V396152 1,338.80 .00 GRACIA, TONY 622 V396153 302.21 .00 HONG, YI 2189 V396154 599.21 .00 KENDRIX, PERRY 741 V396155 1,181.00 .00 LARIZ RUBALCAVA, CARLOS 429 V396156 840.82 .00 LIZARRAGA, ERIK 483 V396157 2,207.52 .00 LOZANO, WILFREDO 621 V396158 2,560.18 .00 MARQUEZ PINEDO, ANALISA 3118 V396159 1,256.09 .00 MEGGINSON, MARK 562 V396160 905.25 .00 MENDOZA, GISELLE 522 V396161 2,773.77 .00 NIELSEN, ROSEMARY 3760 V396162 895.67 .00 ORTIZ, YAHAIRA 241 V396163 750.66 .00 ROJAS, ASHLEY 473 V396164 667.49 .00 RUIZ, GIANCARLO 466 V396165 484.85 .00 SALAZAR, NICHOLAS 661 V396166 1,180.37 .00 SANCHEZ, MARIA 818 V396167 800.75 .00 SANDOVAL, RYAN 663 V396168 512.29 .00 SINGH, YASMINE 479 V396169 271.41 .00 SOSA, ELIANNA 341 V396170 228.18 .00 TILTON, ALEXANDRIA 879 V396171 620.80 .00 TOLEDO, ISAAC 742 V396172 146.37 .00 VEGA-MATA, PEDRO 278 V396173 3,104.74 .00 VILLAPANDO, MADELINNE 878 V396174 671.52 .00 ZAZUETA, RYAN 267

PAYRUN TOTAL
CHECK: 430 1,153,323.03 .00
TOTAL
CHECKS: 430 1,153,323.03 .00
March 10, 2026

CONSENT CALENDAR
Item No. 4C.

City Council Agenda Report
PROCLAMATION RECOGNIZING MARCH 2026 AS WOMEN'S HISTORY MONTH

PREPARED BY PRESENTED BY
Angelica Lopez, Administrative Assistant Adria M. Vicuna, Director of Government and Community Relations/City Clerk

DEPARTMENT HEAD APPROVAL CITY MANAGER APPROVAL
Adria M. Vicuna, Director of Government and
Community Relations/City Clerk Aaron France, City Manager

RECOMMENDED ACTION
Approve Proclamation.

Attachments
Womens History Month.pdf
WOMEN’S HISTORY MONTH

WE LEAD BP
MARCH 2026

WHEREAS, the observance of Women’s History Week was initiated in 1977 by the Sonoma County Commission on the Status of Women and later evolved into Women’s History Month, which is now celebrated nationwide by schools, historians, community groups, and government organizations; and, WHEREAS, American women of every culture, class, and ethnic background have helped found and build our nation, making historic contributions to its growth and strength, and shaping the economic, cultural, and social fabric of our society through their work both inside and outside the home; and, WHEREAS, women have led and participated in every major movement for social change, including the fight for suffrage and equal rights, emancipation, labor organizing, the civil rights movement, peace advocacy, and environmental preservation; and, WHEREAS, in recognition of these efforts and achievements, Women’s History Month provides an opportunity for communities to focus attention on the historical roles and accomplishments of women throughout our country, the State of California, and the City of Buena Park; and, WHEREAS, Buena Park women employees represent 42% of the City of Buena Park’s total workforce, serving in management, middle-management, and general employee positions across all 11 City departments; and, WHEREAS, these women serve in vital public service roles—including police officers, community service leaders, management analysts, planners, administrative assistants, police dispatchers, and many others—and are dedicated to improving the quality of life for Buena Park residents, families, and future generations; and, WHEREAS, WHEREAS, on October 11, 2022, the Buena Park City Council formally demonstrated its commitment to advancing women’s leadership by establishing the City of Buena Park Women Employees Leadership Program, known as WE LEAD BP, with a mission to create a safe and empowering environment in which women can thrive through leadership development, education, networking, and female representation in local governance. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BUENA PARK does hereby recognize the month of March 2026 as “WOMEN’S HISTORY MONTH,” and the City Council does so by honoring the contributions of all women to the common good of the Buena Park community. PASSED AND ADOPTED this 10th day of March 2026.

Connor Traut
Mayor
Lamiya Hoque
Vice Mayor
Joyce Ahn
Council Member

Carlos Franco
Council Member
Susan Sonne
Council Member

March 10, 2026

CONSENT CALENDAR
Item No. 4D.

City Council Agenda Report

FINAL PAYMENT TO LETNER ROOFING COMPANY FOR THE CITY YARD ROOF REPLACEMENT PROJECT

PREPARED BY PRESENTED BY
HySun Lee, Associate Engineer HySun Lee, Associate Engineer

DEPARTMENT HEAD APPROVAL CITY MANAGER APPROVAL
Mina Mikhael, Director of Public Works/City Engineer Aaron France, City Manager

RECOMMENDED ACTION
1) Accept the project as complete and approve a final payment to Letner Roofing in the amount of $4,400.91; and 2) Direct the Public Works Department to file a Notice of Completion.

PREVIOUS CITY COUNCIL ACTION
On August 12, 2025, the City Council approved a contract with Letner Roofing in the amount of $493,775 for the City Yard Roof Replacement Project. The approved total construction project budget of $543,775 included a $50,000 construction contingency.

DISCUSSION
The City Yard Roof Replacement project is complete. The roof of City Yard Building B located at 6550 Aragon Circle is a three-story building and had not undergone any major repairs or upgrades since 2012. The roof showed signs of deterioration, including water intrusion in select areas, membrane degradation, and failing flashings.

The City Yard Roof Replacement Project restored the roof by installing a fully reinforced liquid-applied roofing system. Key improvements included:

Replacement and securing of wall flashings;
Removal of rust and repainting of existing gas piping;
Installation of new curb counter flashings, walkway paths, drain rings and screens, pipe supports, and condensation line blocks;
Installation of a new roof hatch with hatch guards;
Installation of a "LadderUp" safety device on the existing ladder; and Addition of new parapet guardrails

Contract Dates
Advertisement: July 10, 2025
Contract Awarded: August 12, 2025
Notice to Proceed: September 16, 2025
Work Completed: February 12, 2026
The contractor has submitted a bill for work completed as of February 25, 2026. All items, quantities, and prices have been checked and found to be in accordance with the contract documents. The final payment is in the amount of $4,400.91. The final contract cost for this project is $474,233.72, which includes quantity changes. This amount is $69,541.28 (or 12.8%) under the approved construction project budget of $543,775. The total retention is in the amount of $23,711.70, and will be released following the expiration of the 35-day lien period. An analysis of expenditures is listed in Appendix “A” – Capital Improvement Project Final Report.

Staff recommends that the City Council accept the project as complete.

BUDGET IMPACT
The final cost of the project is $474,233.72. This project was included in the FY 2024-2025 Capital Improvement Program budget and funded by the General Fund and Water Fund (Account No 11-9806-190139).

Attachments
Att 1of3 Appendix A.pdf
Att 2of3 Final Invoice.pdf
Att 3of3 Finance Memo.pdf

CONTRACT
Original Construction Contract Amount $493,775.00
Council Approved Construction Contingency Funds $50, 000.00 Approved Construction Contract Amount $543,775.00

CONTRACT ADJUSTMENTS
Contract Change Orders
CCO#1 Wet Area Repair $6,000.00
CCO#2 Additional Cost of IR Scan per CWA Requirement $2,56 6.31 CCO#3 Extended Roof Hatch Safety Rail $3,400.91
CCO#4 Quantity Adjustments -$31,508.50
Total Contract Adjustments -$19,541.28

CONTRACT EXPENDITURES
Previous Payments
Value of Work Done Previously $469,832.81
Retention Held Previously -$23,491.65
Less Previous Payments $446,341.16
Final Payment
Value of Work Done This Period $4,400.91
Retention Held This Period -$220.05
Total Amount Due This Payment $4,180.86

PROJECT SUMMARY
Original Construction Contract Amount $493,775.00
Total Construction Contract Adjustment -$19,541.28
Revised Construction Contract $474,233.72
Approved Construction Contract Amount $543,775.00
Amount Under the Approved Construction Contract Amount $69,541.28 Percentage Under the Approved Construction Contract Amount 12.8%

CITY YARD ROOF REPLACEMENT PROJECT
Appendix "A" - Capital Improvement Project Final Report

DEPARTMENT OF PUBLIC WORKS
70366

INVOICE
Invoice No.

Net:

CIOBPClient Code:
2/28/2026Period To:
2/1/2026Period From:

February 28, 2026Date :
0000009289Letner Job No :
1490 N GLASSELL STREET
ORANGE, CA 92867
Phone: 714-633-0030 Fax: 714-633-0280

CITY OF BUENA PARK CITY YARD ROOF REPLACEMENT
6650 BEACH BOULEVARDJob Name:ATTN: HYSUN LEE
6650 BEACH BOULEVARD
Sold To :

BUENA PARK, CA 90622 BUENA PARK, CA 90622
Fax :(714) 562-3691Phone :Fax :(714) 562-3691Phone :
eMail : [email protected]
Contract/PO#
Unit Cost Total Qty/UofMDescriptionItem No.

Please reference our Invoice Number on all payments
PO260181-1/B#2025-26
Progress Status
Progress To Date Include Stored Material $474,233.72
Less Previous Draw ($469,832.81)
Less Current Retention ($220.05)
4,180.86 Total Amount Due:
25TH
AIA Document G702, APPLICATION AND CERTIFICATION FOR PAYMENT, containing Contractor's signed certification is attached.

In tabulations below, amounts are stated to the nearest dollar.

Use Column I on Contracts where variable retainage for line items may apply.

CONTINUATION SHEET AIA DOCUMENT G703 Page : 1 of 1
Application No:

Application Date: 02/26/2026
Invoice No.: 70366
Period From: 02/01/2026
Period To: 02/28/2026
DANNY LETNER INCFrom:

Via G.C.: CITY OF BUENA PARK
Project: CITY YARD ROOF REPLACEMENT
Letner Job No: 9289
Billing Date:Contract For:
3 PO260181-1/B#2025-26Contract/PO No:Roofing
JF

SCHEDULEDITEM
No. DESCRIPTION OF WORK

V ALUE FROM PREVIOUS

APPLICATION
A B C
(D+E)

THIS PERIOD

WORK COMPLETED MATERIALS

PRESENTLY
STORED
(NOT IN
F

TO DATE

COMPLETED
TOTAL

AND STORED
D OR E) (D+E+F)
G
%
Complete
(G/C)
H

BALANCE

TO FINISH
I

RETAINAGE
(IF V ARIABLE
RATE)
D E
Mobilization/Demobilization120 100% $0.00 $2,000.00 $0.00 $0.00 $2,000.00 $2,000.00 $100.00 220 100% $0.00 $3,000.00 $0.00 $0.00 $3,000.00 $3,000.00 Remove or Demolish Roofing - Materials & Accessories $150.00 320 100% $0.00 $6,500.00 $0.00 $0.00 $6,500.00 $6,500.00 Prepare the Surface of the removed curb area $325.00 420 100% $0.00 $750.00 $0.00 $0.00 $750.00 $750.00 Prepare the Surface of the curb area after removing the curb cover $37.50 520 100% $0.00 $7,200.00 $0.00 $0.00 $7,200.00 $7,200.00 Remove & Install new roof hatch with hatch guard, & install ladderup on existing ladder
$360.00
620 100% $0.00 $11,100.00 $0.00 $0.00 $11,100.00 $11,100.00 Replace or resecure wall flashing, install new curb counter flashing, & reinstall coping system.
$555.00
720 100% $0.00 $395,500.00 $0.00 $0.00 $395,500.00 $395,500.00 Install fully reinforced liquid applied roof areas including walls & curbs
$19,775.00
820 100% $0.00 $31,200.00 $0.00 $21,508.50 $9,691.50 $31,200.00 Install walkways path from roof access to and surrounding all serviceable equipment
$1,560.01
Install new drain screens & rings920 100% $0.00 $4,000.00 $0.00 $0.00 $4,000.00 $4,000.00 $200.00 1020 100% $0.00 $7,525.00 $0.00 $0.00 $7,525.00 $7,525.00 Remove rust, repaint gas pipe, & install new support block $376.25 1120 100% $0.00 $2,000.00 $0.00 $0.00 $2,000.00 $2,000.00 Install new support blocks for condensation pipe $100.00 Additive Bid A - Testing1220 100% $0.00 $3,000.00 $0.00 $0.00 $3,000.00 $3,000.00 $150.00 Additive Bid A - Abatement1320 100% $0.00 $10,000.00 $0.00 $10,000.00 $0.00 $10,000.00 $500.00 Additive Bid D1420 100% $0.00 $10,000.00 $0.00 $1,000.00 $9,000.00 $10,000.00 $500.00 1-R&R IR Scan Wet Areas10020 100% $0.00 $6,000.00 $0.00 $0.00 $6,000.00 $6,000.00 $300.00 2-Additional Cost for IR Scan20020 100% $0.00 $2,566.31 $0.00 $0.00 $2,566.31 $2,566.31 $128.32 3-Left side opening rail for roof hatch30020 100% $0.00 $3,400.91 $0.00 $3,400.91 $0.00 $3,400.91 $170.05 4-Credit for work not performed40020 100% $0.00 ($31,508.50)$0.00 ($31,508.50)$0.00 ($31,508.50) ($1,575.43) $474,233.72 $469,832.81 $474,233.72 $4,400.91 $0.00 Grand Totals : $0.00 100.00% 23,711.70 Identifying Information:

Name of Claimant: Danny Letner Inc. dba Letner Roofing Company Name of Customer: City of Buena Park
Project Name: City Yard Roof Replacement
Project Address: 6650 Beach Blvd, Buena Park, CA 90622 Owner:

Through Date:

Conditional Waiver and Release
This document waives and releases lien, stop payment notice, and payment bond rights the Claimant has for labor and service provided, and equipment and material delivered, to the Customer on this job through the Through Date of this document. Rights based upon labor or service provided, or equipment or material delivered, pursuant to a written change order that has been fully executed by the parties prior to the date that this document is signed by the Claimant, are waived and released by this document, unless listed as an Exception below. This document is effective only on the Claimant's receipt of payment from the financial institution on which the following check is drawn:

Maker of Check:

Amount of Check:

Check Payable to: Letner Roofing Company
Exceptions
This document does not affect any of the following:
(1) Retentions
(2) Extras for which the Claimant has not received payment. (3) The following progress payments for which the Claimant has previously given a conditional waiver and release but has not received payment:

Date(s) of waiver and release: n/a
Amount(s) of unpaid progress payment(s): $ (4) Contract rights, including (A) a right based on rescission, abandonment, or breach of contract, and (B) the right to recover compensation for work not compensated by the payment.

Signature
Claimant's Signature:

Claimant's Name & Title: Stuart Hein, Corporate Secretary Date of Signature: 2/26/2026

CONDITIONAL WAIVER AND RELEASE ON PROGRESS

0.00 PAYMENT NOTICE: THIS DOCUMENT WAIVES THE CLAIMANT'S LIEN, STOP

PAYMENT NOTICE, AND PAYMENT BOND RIGHTS EFFECTIVE ON RECEIPT OF PAYMENT. A PERSON SHOULD NOT RELY ON THIS DOCUMENT UNLESS SATISFIED THAT THE CLAIMANT HAS RECEIVED PAYMENT.
$4,180.86
2/28/2026
City of Buena Park
(Civil Code, § 8132)
City of Buena Park

MEMORANDUM
Department of Public Works

DATE: March 10, 2026

TO: Adrian Garcia, Finance Manager

FROM: Mina Mikhael, P.E., Director of Public Works / City Engineer

SUBJECT: CITY YARD ROOF REPLACEMENT PROJECT

Amount: $4,400.91 Account No.: 11-9806-190139

Purchase Order: 260181

Contractor: LETNER ROOFING CO.
1490 N. Glassell St.

Orange, CA 92867

Payment Process Date per City Schedule: March 19, 2026

RECOMMENDATION:

It is recommended that the Finance Officer issue a warrant for the final payment on this contract.

CERTIFICATION:

This is to certify that the subject project has bee n completed satisfactorily. The contractor has submitted the final bill for the completed work and is entitled to payment in the amount of $4,400.91 less 5% retained (attached). Bid items, q uantities and prices have been checked through this department and are found to be accurat e in accordance with the contract documents. A copy of the final report is attached for your file. A “Notice of Completion” will be filed by the Public Works upon approval of the City Council, and following the expiration of the 35-day lien period; the 5% retention will be released to the contractor. Final Payment represents 100% completion to date.

C: Hysun Lee, Associate Engineer
Gloria Hernandez, Account Clerk

March 10, 2026

CONSENT CALENDAR
Item No. 4E.

City Council Agenda Report

APPROVE A CONTRACT WITH SQUARE SIGNS LLC FOR THE WILLIAM PEAK PARK MONUMENT SIGNSINSTALLATION PROJECT AND APPROVE AN ASSOCIATED BUDGET TRANSFER

PREPARED BY PRESENTED BY
Jaden Miller, Principal Engineer Jaden Miller, Principal Engineer

DEPARTMENT HEAD APPROVAL CITY MANAGER APPROVAL
Mina Mikhael, Director of Public Works/City Engineer Aaron France, City Manager

RECOMMENDED ACTION
1) Award a contract to Square Signs LLC in the amount of $37,000 for the William Peak Park Monument Signs Installation Project; 2) Authorize contingency funds in the amount of $4,000 in the same purchase order; 3) Authorize the City Manager and City Attorney to make any necessary, non-monetary changes to the contract; 4) Authorize the City Manager and City Clerk to execute the contract; and, 5) Authorize a budget transfer in the amount of $45,000 from the Brenner Park Account (32-9806-290155) to the Park Monument Signs Account (11- 9806-190065) for this purpose.

PREVIOUS CITY COUNCIL ACTION
None.

DISCUSSION
To maintain consistency across all City Parks with the new standard monument sign design, staff proposes replacing the two (2) existing park monument signs at William Peak Park. The project will include the demolition, removal, and disposal of the existing monument signs, as well as the fabrication and installation of new non- illuminated precast concrete monument signs and footings.

Staff solicited quotes from three (3) contractors, with the bid amounts ranging from $37,000 to $38,900. The lowest, responsible bid was submitted by Square Signs, LLC in the amount of $37,000. Square Signs LLC possesses the required contractor’s license to complete the project and has successfully completed similar sign installation projects for the cities of Clearlake, Yuba, and West Covina.

Staff recommends awarding a contract to Square Signs, LLC in the amount of $37,000 and approving contingency funds in the amount of $4,000, for a total project amount of $41,000. Construction is anticipated to begin in May 2026 and be completed by June 2026.

BUDGET IMPACT
Total project costs are shown below with the following breakdown:

Construction Contract: $37,000
Construction Contingency: $4,000
Total Project Cost: $41,000
At this time, the Park Monuments Signs Account does not have a sufficient balance to award a contract to Square Signs, LLC. To fully fund this project, staff is requesting to transfer required funds from the Brenner Park Account to the Park Monument Signs Account.

Attachments
PW Contract - Peak Park Sign Project.pdf

C-1

CONTRACT

CITY OF BUENA PARK CONTRACT FOR

WILLIAM PEAK PARK MONUMENT SIGNS INSTALLATION
“Project”

Project Number: 276
Bid Number: N/A

This CONTRACT (“Contract”) is made and entered this 10th day of March, 2026 (“Effective Date”), by and between the CITY OF BUENA PARK, a California municipal corporation (“City”) and Square Signs LLC, a California Corporation (“Contractor”). Contractor’s California State Contractor’s license number is 1053708. The Contractor and the City are sometimes referred to herein collectively as the “Parties” and singularly as “Party.” In consideration of the mutual covenants hereinafter set forth, the parties hereto agree as follows:

1. Contract Documents. The Contract Documents consist of the following, each of which are attached hereto and incorporated herein by this reference:

A. This Contract;
B. Contractor’s Proposal for the Project, dated February 11, 2026 and attached in Exhibit “A” (“Bid”);
C. The City’s site plan for the Project attached in Exhibit “B”; D. The Contractor’s Bonds for this Project;
E. Contractor’s Insurance;
F. The City of Buena Park’s Standard Specifications for Public Works Projects, Latest Edition;
G. The City of Buena Park’s Special Provisions for Public Works Projects, Latest Edition;
H. Any and all permits from regulatory agencies with jurisdiction issued for the Project; and
I. Any addenda or change orders for the Project approved by the City subsequent to the Effective Date of this Contract.

2. Scope of Services. Contractor shall perform all Work necessary to complete, in a good and workmanlike manner, a public works project identified in the title of this Contract above (the “Project”), as such Project and the Work to be performed by Contractor is further are described in the Contract Documents.

3. Compensation. In consideration for Contractor’s performance of the Work required to complete the Project hereunder, City shall pay Contractor a total NOT-TO-EXCEED amount of THIRTY-SEVEN THOUSAND dollars ($37,000) in accordance with the prices as submitted in the Bid (“Compensation”). The Compensation shall be the total and complete such payable by the City for any and all costs, direct or indirect, of the Contractor for provision of the Work and completion of the Project, including but not limited to general and supp lementary conditions, performance and payment bonds, Contractor fee for construction, and Contractor overhead and

C-2

profit, and any other items of costs, accounting, or expense relating to or arising therefrom.

Compensation shall under no circumstances be increased except via a formal change order approved by the City; and only if such overruns result of additional scope from the City, as opposed to price overruns, delays, errors, or omissions.

4. Term of Contract: The Contractor agrees to complete the work to City’s satisfaction within TWENTY (20) WORKING DAYS from the date of written notice to proceed. The Contractor further agrees to the assessment of liquidated damages in the amount of FIVE HUNDRED DOLLARS ($500) for each calendar day the work remains incomplete beyond the expiration of the completion date. The City may deduct the amount thereof from any monies due or that may become due the Contractor under this Contract.

5. Incorporation by Reference . All of the following documents are attached hereto and incorporated herein by this reference: Workers’ Compensation Certificate of Insurance, Additional Insured Endorsement (Comprehensive General Liability), Additional Insured Endorsement (Automobile Liability), and Additional Insured Endorsement (Excess Liability).

6. Insurance: The Contractor shall not commence work under this Contract until it has obtained all insurance required hereunder in a company or companies acceptable to City nor shall the Contractor allow any subcontractor to commence work on a subcontract until all i nsurance required of its subcontractor has been obtained. The Contractor shall take out and maintain at all times during the life of this contract the following policies of insurance:

A. Compensation Insurance.

1. Before beginning work, the Contractor shall furnish to the City a certificate of insurance as proof that it has taken out full compensation insurance for all persons whom the Contractor may employ directly or through subcontractors in carrying out the work specified herein, in accordance with the laws of the State of California. Such insurance shall be maintained in full force and effect during the period covered by this Contract. Further such policy of insurance shall provide that the insurer waives all rights o f subrogation against City and its elected officials, officers, employees, volunteers, and agents.

2. In accordance with the provisions of Section 3700 of the California Labor Code, every Contractor shall secure the payment of compensation to his employees.

Contractor, prior to commencing work, shall sign and file with the City, a certification as follows:
“I am aware of the provisions of Section 3700 of the Labor Code which require every employer to be insured against liability for worker’s compensation or to undertake self insurance in accordance with the provisions of that Code, and I will comply with such provisions before commencing the performance of the work of this contract.”

B. General Insurance Requirements

1. Types of Coverage. Contractor shall maintain the following insurance coverage throughout the term of this Contract, and upon request Contractor shall show City evidence of such coverage, which may include visual inspection of all policies, copies of decla rations page, endorsements signed by an authorized representative of the

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underwriting company, or certificates of insurance. Insurance coverage shall be provided in the following form:
a. Insurance Services Office Commercial General Liability coverage occurrence form number CG 00 01 11 85 or 88.
b. Automobile Liability insurance with coverage at least as broad as Insurance Services Office Form Number CA 0001 06 92 covering “Any Auto” (Symbol 1).
c. Workers Compensation insurance as required by the State of California and Employer's Liability insurance.

2. Minimum Limits of Insurance. Contractor shall maintain insurance coverage limits no less than:
a. General Liability: $2,000,000 per occurrence for bodily injury, personal injury, and property damage. If Commercial General Liability Insurance or other form with a general aggregate limit is used, either the general aggregate limit shall apply separately to this project/location or the general aggregate limit shall be twice the required occurrence limit, and shall contain specified language creating a duty to defend against any suit seeking damages. b. Automobile Liability: $1,000,000 per accident for bodily injury and property damage.
c. Employer's Liability: $1,000,000 per accident for bodily injury or disease.

C. Deductibles and Self -Insured Retentions. Any deductibles and/or self -insured retentions must be declared to and approved by the City. At the option of the City, either:
the insurer shall reduce or eliminate such deductibles or self -insured retentions a s respects the City, its officers, elected officials, employees, agents, and volunteers; or, the Contractor shall provide a financial guarantee satisfactory to the City, guaranteeing payment of losses and related investigations, claim administration and defense expenses.

D. Other Insurance Provisions. The Contractor and City further agree as follows:

1. All insurance coverage and limits provided pursuant to this Contract shall apply to the full extent of the policies involved, available or applicable. Nothing contained in this Contract or any other agreement relating to the City or its operations limi ts the application of such insurance coverage. Nothing contained in this Section is to be construed as affecting or altering the legal status of the parties to this Contract.

2. Requirements of specific coverage features or limits contained in this Section are not intended as a limitation on coverage, limits or other requirements, or a waiver of any coverage normally provided by any insurance. Specific reference to a given coverage feature is for purposes of clarification only and is not intended by any party to be all inclusive, or to the exclusion of other coverage, or a waiver of any type.

3. For any claims related to this Project, the Contractor's insurance coverage shall be primary to any other similar insurance. Any insurance or self-insurance maintained by the City, its officers, employees or volunteers, shall be excess of the Contractor's insurance and shall not contribute with it.

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4. The City, its officers, elected officials, employees, agents, and volunteers are to be covered as additional insureds with respect to liability arising out of automobiles owned, leased, hired or borrowed by or on behalf of the Contractor and with respect to liability arising out of work or operations performed by or on behalf of the Contractor including materials, parts or equipment furnished in connection with such work or operations. General liability coverage can be provided in the form of an endorsement to the Contractor's insurance, or as a separate owner's policy.

5. For purposes of insurance coverage only, this Contract will be deemed to have been executed immediately upon any party hereto taking any steps that can be deemed to be in furtherance of or towards, performance of this Contract.

6. All general or auto liability insurance coverage provided pursuant to this Contract, or any other agreements pertaining to the performance of this Contract, shall not prohibit Contractor, and Contractor's employees, or agents, from waiving the right of subrogation prior to a loss. Contractor waives its right of subrogation against City.

7. In the event any policy of insurance required under this Contract does not comply with these requirements or is canceled and not replaced, City has the right but not the duty to obtain the insurance it deems necessary and any premium paid by City will be promptly reimbursed by Contractor.

8. Contractor shall provide proof that policies of insurance required herein expiring during the term of this Contract have been renewed or replaced with other policies providing at least the same coverage. Such proof will be furnished within 72 hours of the expiration of the coverages.

9. Any actual or alleged failure on the part of City or any other additional insured under these requirements to obtain proof of insurance required under this Contract in no way waives any right or remedy of City or any additional insured, in this or any other regard.

10. All insurance coverage shall contain a provision that prohibits cancellation, modification or lapse without thirty (30) days' prior written notice from insurer to the City. Contractor agrees to require its insurer to modify the certificates of insurance to delete any exculpatory wording stating that failure of the insurer to mail written notice of cancellation imposes no obligation, and to delete the word "endeavor" with regard to any notice provisions.

11 All insurance coverage shall include a severability of interests clause substantially similar to the following: "The insurance afforded by this policy applies separately to each insured against whom a claim or suit is made or suit is brought, except with respect to the limit of the insurer's liability."

12. All insurance coverage shall contain a clause substantially in the following words:
"It is hereby understood and agreed that this policy shall not be canceled nor materially changed except upon thirty (30) days' prior written notice to the City of Buena Park of such cancellation or material change as evidence by a return receipt for a registered letter."

13. All insurance coverage shall cover the operations of the Contractor pursuant to the terms of this Contract.

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14. Contractor agrees to provide immediate notice to City of any claim or loss against Contractor that includes City as a defendant. City assumes no obligation or liability by such notice, but has the right (but not the duty) to monitor the handling of an y such claim or claims if they are likely to involve City.

15. In the event of any loss that is not insured due to the failure of Contractor to comply with these requirements, Contractor agrees to be personally responsible for any and all losses, claims, suits, damages, defense obligations and liability of any kind attributed to City, or City's employees, or any of the additional insureds as a result of such failure.

16. Coverage will not be limited to the specific location or individual or entity designated as the address of the Project.

17. Contractor agrees not to attempt to avoid its defense and indemnity obligations to City and its employees, agents, officials and servants by using as a defense Contractor's statutory immunity under workers' compensation and similar statutes.

18. Contractor agrees to require all parties or subcontractors, including architects or others, with which it enters into contracts or hires pursuant to or related in any way with the performance of this Contract, to provide insurance covering the operations contracted for and naming as additional insureds all parties to this Contract.

Contractor agrees to monitor and review all such coverage and assumes all responsibility for ensuring that such coverage is provided as required here.

Contractor agrees that no contract, standard form or otherwise, used by any party in any way connected with this Contract, or contracts Contractor enters into on behalf of City, will reserve the right to charge back to City the cost of insurance required by this or any other agreement.

E. Acceptability of Insurers . Coverage shall be written by insurers with a current A.M.

Best's rating of no less than "A:VIII," and be admitted to conduct business in the State of California by the Department of Insurance.

F. Verification of Coverage . Contractor shall furnish the City with evidence of the insurance required by this Section, satisfactory to City, consisting of original certificates of insurance and amendatory endorsements, and an additional insured endorsement at least as broad as Insurance Services Office form CG 20 10 11 85. The endorsements should be on forms provided by the City or on other than the City's forms or a separate owner’s policy, provided those forms or policies are approved by the City, and amended to conform to the City's requirements. All certificates and endorsements are to be received and approved by the City before work commences. The City reserves the right to require complete, certified copies of all required insurance policies, incl uding endorsements effecting the coverage required by these specifications at any time. Contractor agrees to provide complete certified copies of policies to City within 10 days of City's request for said copies.

G. Subcontractors. Contractor shall include all subcontractors or any other party involved in the Project by Contractor as insured under its policies or shall require subcontractors or any other party involved in the Project by Contractor to carry the same insurance as required herein. Contractor agrees to obtain certificates evidencing such coverage and make reasonable efforts to ensure that such coverage is provided as required here.

Contractor agrees to require that no contract used by any subcontrac tor, or contracts

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Contractor enters into on behalf of City, will reserve the right to charge back to City the cost of insurance required by this Contract. Contractor agrees that upon request, all agreements with subcontractors or others with whom Contractor contracts with on behalf of City and all certificates of insurance obtained in compliance with this paragraph will be submitted to City or review. Failure of City to request copies of such documents will not impose and liability on City, or its employees.

7. Indemnitifcation.

A. Contractor and City agree that City, its employees, officers, agents and elected officials should, to the extent permitted by law, be fully protected from any loss, injury, damage, claim, lawsuit, cost, expense, attorneys fees, litigation costs, defense costs, court costs or any other cost arising out of or in any way related to the pe rformance of this Contract.

Contractor acknowledges that CITY would not have entered into this Contract in the absence of the commitment of Contractor to indemnify and protect City as set forth here.

B. To the full est extent permitted by law, Contractor shall defend, indemnify and hold harmless City, its elected officials, employees, agents , volunteers and offic ers (“Indemnitees”), from any and all liabilities, claims, suits, actions, arbitration proceedings, administrative proceedings, stop notices, regulatory proceedings, losses, expenses or costs of any kind, actual attorneys fees incurred by City, court costs, interest, defense costs including expert witness fees and any other costs or expenses of a ny kind whatsoever without restriction or limitation incurred in relation to, as a consequence of, arising out of or in any way attributable actually, allegedly or impliedly, in whole or in part to the Contractor’s performance of this Contract. All obligations under this provision are to be paid by Contractor as they are incurred by the City.

C. Without affecting the rights of City under any provision of this Contract or this section, Contractor shall not be required to indemnify and hold harmless City as set forth above for liability attributable to the sole fault of City, provided such fault is determined by agreement between the parties or the findings of a court of competent jurisdiction. This exception will apply only in instances where the City is shown to have been solely at fault and not in instances where Contractor is solely or partially at fault or in instances where City 's fault accounts for only a percentage of the liability involved. In those instances, the obligation of Contractor will be all -inclusive and City will be indemnified for all liability incurred, even though a percentage of the liability is attributable to the conduct of the City.

D. Contractor acknowledges that its obligation pursuant to this section extends to liability attributable to City, if that liability is other than the sole fault of City. Contractor has no obligation under this Contract for liability proven in a court of competent jurisdiction or by written agreement between the parties to be the sole fault of City.

E. The obligations of Contractor under this or any other provision of this Contract will not be limited by the provisions of any workers ’ compensation act or similar act. Contractor expressly waives its statutory immunity under such statutes or laws as to the Indemnitees.

The Contractor’s indemnity obligation set forth in this section shall not be limited by the limits of any policies of insurance required or provided by the C ontractor pursuant to this Contract.

8. Antitrust Claims. In entering into this Contract, Contractor offers and agrees to assign to City all rights, title, and interest in and to all causes of action it may have under Section 4 of the

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Clayton Act (15 U.S.C. § 15) or under the Cartwright Act (Business and Professions Code Section 16700 et seq.) arising from purchases of goods, services, or materials pursuant to the Contract.

This assignment shall be made and become effective at the time City tenders final payment to Contractor without further acknowledgment by the parties.

9. Prevailing Wages. City and Contractor acknowledge that th e Project is a public work to which prevailing wages apply.

10. Titles. The titles used in this Contract are for convenience only and shall in no way define, limit or describe the scope or intent of this Contract or any part of it.

11. Authority. Any person executing this Contract on behalf of Contractor warrants and represents that he or she has the power and authority to execute this Contract on behalf of Contractor and has the power and authority to bind Contractor to the performance of its obligations hereunder.

12. Entire Agreement; Modification. This Contract, including the Contract Documents and any other documents incorporated herein by specific reference, represents the entire and integrated agreement between City and Contractor. Each Party to this Contract acknowledges that no representations, inducements, promises, or agreements, oral or otherwise, have been made by any Party, or anyone acting on behalf of any Party, which are not embodied herein. This Contract supersedes all prior oral or written negotiations, representations or agreements. This Contract may not be modified or amended, nor any provision or breach waived, except in a writing signed by both parties that expressly refers to this Contract.

13. Exhibits; Precedence. All documents referenced as exhibits in this Contract are hereby incorporated into this Contract by this reference. In the event of any inconsistency between the express provisions of this Contract and any provision of an exhibit, the provisions of this Contract, then the City’s invitation for bids, if any, shall prevail.

14. Counterparts. This Contract may be executed in counterpart originals, duplicate originals, or both, each of which is deemed to be an original for all purposes.

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IN WITNESS WHEREOF, the parties hereto have executed the Contract the day and year first above written.

CITY OF BUENA PARK

By:

City Manager

ATTEST: APPROVED AS TO FORM:

By: By:

City Clerk City Attorney

Dated:
(“CONTRACTOR”)

By:

By:

March 10, 2026

CONSENT CALENDAR
Item No. 4F.

City Council Agenda Report

RESOLUTION APPROPRIATING FUNDS FOR PRIOR YEAR CAPITAL IMPROVEMENT PROJECTS, OTHERCARRYOVERS, AND MID-YEAR BUDGET ADJUSTMENTS

PREPARED BY PRESENTED BY
Sung Hyun, Director of Finance Sung Hyun, Director of Finance

DEPARTMENT HEAD APPROVAL CITY MANAGER APPROVAL
Sung Hyun, Director of Finance Aaron France, City Manager

RECOMMENDED ACTION
1) Adopt a resolution appropriating funds for prior year capital improvement projects, other carryovers, and mid-year budget adjustments.

PREVIOUS CITY COUNCIL ACTION
On February 24, 2026, the City Council reviewed the carryover and mid-year budget adjustment requests as part ofthe Mid-Year Budget Review.

DISCUSSION
At the end of each fiscal year, there are appropriations that have not been expended or encumbered during that period due to timing considerations. Examples of these are capital improvement projects, which may be completed over the course of multiple years. These appropriations lapse at the end of each fiscal year and the City Council must approve these carryover budget requests for the current fiscal year in order to fulfill their intended uses.

At the study session on February 24, 2026, the City Council considered the requests to be carried over in to the current year. The City Council also considered the mid-year budget adjustments for items that were not anticipated during the budget process. Attachment A to the resolution includes the carryover requests that were approved by the City Council. Attachment B details all the on-going capital improvement projects and encumbrances to be carried over to the current year. Attachment C includes the mid-year budget adjustment requests that were approved by the City Council.

BUDGET IMPACT
Carryover amounts, as listed in Attachments A, B, and C of the resolution, will affect the City budget accordingly.

Attachments
Carryovers26 Att1of4 reso.pdf
Carryovers26 Att2of4 A.pdf
Carryovers26 Att3of4 B.pdf
Carryovers26 Att4of4 C.pdf
RESOLUTION NO. ______

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF BUENA PARK, CALIFORNIA, APPROPRIATING

FUNDS FOR PRIOR YEAR CAPITAL IMPROVEMENT

PROJECT CARRYOVERS, OTHER CARRYOVERS, AND

MID-YEAR BUDGET ADJUSTMENTS

WHEREAS, the governmental accounting and financial reporting standards provide that the City should establish budgetary authority for carryover and mid-year adjustment appropriations and;

WHEREAS, to charge prior year carryovers and mid -year adjustments in the current year without providing an appropriation would distort the operating statements of the City;

NOW, THEREFORE, the City Council of the City of Buena Park does hereby resolve, determine and order as follows:

The following sums of mon ey as outlined in Attachments A , B and C are hereby appropriated from revenues of the City of Buena Park to the following named departments, office, agencies , and activities of the City for expenditures during the 2025-26 fiscal year.

PASSED AND ADOPTED this _____ day of _______________ _____, by the following called vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

______________________________________
Mayor
ATTEST:

_______________________________
City Clerk

I, Adria M. Vicuna, City Clerk of the City of Buena Park, California, hereby certify that the foregoing resolution was duly and regularly passed and adopted at a regular meeting of the City Council of the City of Buena Park, held this _____ day of ________________ _____.

______________________________________
City Clerk
Attachment A

SUMMARY OF CARRYOVER APPROPRIATIONS

BY DEPARTMENT

ACCOUNT# AMOUNT

GENERAL FUND

COMMUNITY DEVELOPMENT DEPARTMENT
Tobacco Enforcement Grant 11-631142-**** $4,633
Electric Lawn Equipment Rebate Program 11-731105-6*** $58,550

PUBLIC WORKS DEPARTMENT
Beverage Container Recycling Grant 11-160109-6240 $52,750

ECONOMIC DEVELOPMENT FUND

COMMUNITY DEVELOPMENT DEPARTMENT
Commercial Facade Improvement Program 12-632110-6761 $1,000,000

LOCAL LAW ENFORCEMENT BLOCK GRANT FUND

POLICE DEPARTMENT
Justice Assistance Grant (JAG) 18-651425-5*** $11,131
18-651426-6240 $1,998
18-651427-7840 $9,149

COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND

COMMUNITY DEVELOPMENT DEPARTMENT
Rental Assistance Program 29-732043-**** $104,341
Attachment B

Description Fund Amount Project #
Financial Management and Utility Billing System 11 502,462.50 11-190062 Whitaker Elementary School Park Improvements 11 12,958.71 32-290150 Community Gardens - Master Plan 11 300,000.00 32-290158 Peak Park Pool Buildings Improvements 11 4,632,469.12 32-290164 New Flooring at Ehlers Event Center 11 407,050.00 11-190136 SB 1383 Edible Food Recovery Program 11 71,059.48 11-190137 City Yard Roof Replacement 11 249,830.50 11-190139 Friendship Park Improvement Project 11 122,423.15 11-190140 Pickleball Court Construction 11 8,436.79 11-190064 Park Monument Signs 11 6,945.00 11-190065
Safe Routes to School 11 207,264.84 11-190066
Heroes Pickleball Court 11 71,320.00 11-190067 Silverado Trail Improvement 11 292,652.33 32-290153 Total General Fund CIP Designation: 6,884,872.42
Dale Street Complete Streets 21 191,700.25 21-599793 Energy Efficiency Improvements 21 137,750.00 21-196917 Total Capital Project Fund CIP Designation: 329,450.25
Annual Pavement Rehab 24 1,704,618.86 24-590004
Slurry Seal Program 24 559,972.29 24-590010
Striping Program 24 236,573.79 24-590015
Annual Wheelchair Ramp 24 247,457.99 24-590021 Traffic Signal Improvements 24 135,643.32 24-590025 Annual Battery Backup Upgrades 24 103,750.00 24-590165 Dale Street Complete Streets 24 10,946.26 21-599793 Knott Ave. Rehab - Ball Rd. to Orange Ave. 24 5,468.83 24-590183 Engineering and Traffic Study 24 8,990.00 24-590184 Knott Ave Pavement Rehab - La Palma - Artesia Blvd. 24 1,241,870.00 24-590185 Citywide Traffic Signal Upgrades & Safety Elements 24 1,220,997.32 24-590188 Dale St. Pavement Rehab (SR91 to Crescent) 24 600,000.00 24-590189 Commonwealth Ave. Rehab (ECL to WCL) 24 600,000.00 24-590190 Valley View St. Pavement Rehab (O'thorpe to Lincoln) 24 300,000.00 24-590191 O'thorpe Complete Streets Planning Study 24 341,008.45 24-590198 Total Gas Tax Fund Designation: 7,317,297.11
Malvern & Chapman TSSP 25 53,956.52 25-590150 Orangethorpe TSSP 25 188,560.00 25-590169
Metrolink Improvements 25 328,400.00 11-190063 Knott Ave Pavement Rehab - La Palma - Artesia Blvd. 25 165,000.00 24-590185 Dale St. Pavement Rehab (SR91 to Crescent) 25 696,754.93 24-590189 Commonwealth Ave. Rehab (ECL to WCL) 25 400,000.00 24-590190 Total Measure M2 Fund CIP Designation: 1,832,671.45
Ehlers Security Camera System 32 117,141.20 32-290154 Brenner Park Play Equipment 32 260,310.25 32-290155 Community Gardens - Master Plan 32 338,632.12 32-290158 Heroes Pickleball Court 32 21,000.00 11-190067 Total Park-in-Lieu Fund CIP Designation: 737,083.57
Summary of Carryover AppropriationsFor Capital Improvement Projects By Fund
Attachment B

Description Fund Amount Project #
Summary of Carryover AppropriationsFor Capital Improvement Projects By Fund
Financial Management and Utility Billing System 52 502,462.50 11-190062 City Yard Roof Replacement 52 249,830.50 11-190139 Telemetry/Security System Upgrade 52 232,920.14 52-396821 Pipeline Replacement Program 52 3,398,752.02 52-396825 Water System Interconnect 52 734,578.85 52-396828 Water Enterprise Business Plan 52 173,781.04 52-396829 Water Shortage Allocation Plan 52 74,231.37 52-396834 Urban Water Management Plan 52 45,600.00 52-396836 Smart Timer Rebate Program 52 73,556.18 52-396848 PRV Replacement 52 662,259.24 52-396852
PRV Station Relocation @ Beach 52 524,206.77 52-396854 Water Well Rehab 52 970,951.73 52-396855
Turf Median Replacement Program 52 393,696.07 52-396858 New Water Well 52 5,868,029.87 52-396859
Chlorine Dosing Stations 52 11,015.68 52-396861 Knott Ave at Via Vista Water Reconnect 52 500,000.00 52-396869 Storm Drain Improvement Project 52 2,281,569.57 52-490025 Total Water Fund CIP Designation: 16,697,441.53
Miscellaneous Sewer System Improvements 53 3,734,322.94 53-490010 Sewer Lining 53 54,942.59 53-490015
Sewer Master Plan 53 160,117.13 53-490024
Manhole Rehab 53 80,414.91 53-499920
Total Wastewater Fund CIP Designation: 4,029,797.57
City-Wide GIS & Records Management 74 117,139.56 74-190054 Total MIS Fund Designation 117,139.56
Beach Blvd. Streetscape 97 1,111,642.39 97-997400 Total Successor Agency Fund CIP Designation: 1,111,642.39 Total CIP Related Designations: 39,057,395.85

Attachment B

PO# Acct.# Vendor Name Description P.O. Carryover Budget Carryover 250519-01 11-106132-7840EMCOR SERVICE MESA ENERG INSTALLING A SPLIT-SYSTEM 30,230.00 - 250519-02 11-106132-7840EMCOR SERVICE MESA ENERG CONTINGENCY 3,500.00 - 250027-01 11-106132-7840PROFESSIONAL AUDIO VIDEO INSTALLATION OF NEW AUDIO 18,543.50 - 240392-03 11-160105-6240TRANSTECH ENGINEERS, INC ADDITIONAL ON-CALL ENG. S 79,798.00 44,988.00 250368-07 11-275405-7840LAKESHORE LEARNING MATERIALS # LC449BU - WOBBLE CUSHIO 24.99 24.99 250368-08 11-275405-7840LAKESHORE LEARNING MATERIALS # LC449GR - WOBBLE CUSHIO 24.99 24.99 250368-09 11-275405-7840LAKESHORE LEARNING MATERIALS # LC449GR - WOBBLE CUSHIO 24.99 24.99 250368-03 11-275405-7840LAKESHORE LEARNING MATERIALS # SOV605 - STEPPING STONE 109.98 109.98 250368-05 11-275405-7840LAKESHORE LEARNING MATERIALS # PP111 - REAL-SIZE CLASS 238.00 238.00 250368-02 11-275405-7840LAKESHORE LEARNING MATERIALS # WE121 - SOC EMOTIONAL L 273.96 273.96 250368-06 11-275405-7840LAKESHORE LEARNING MATERIALS # RR900X -LETS GO SHOPPIN 318.00 318.00 250368-04 11-275405-7840LAKESHORE LEARNING MATERIALS # KT19977 - CAN YOU TOUCH 415.00 415.00 250368-10 11-275405-7840LAKESHORE LEARNING MATERIALS # KT31126 - KINDNESS KIT 519.00 519.00 250368-01 11-275405-7840LAKESHORE LEARNING MATERIALS # WE123 - ELEM CLSSRM CAL 2,379.00 2,379.00 250466-01 11-560210-7840EWING IRRIGATION PRODUCT #79010210 EGO 5.0 AH BAT 199.97 199.97 250466-02 11-560210-7840EWING IRRIGATION PRODUCT #79100515 CSX3000 TOP HA 99.97 99.97 250466-03 11-560210-7840EWING IRRIGATION PRODUCT #79010220 EGO 7.5 AH BAT 49.99 49.99 250466-04 11-560210-7840EWING IRRIGATION PRODUCT #79100560 CSX5000 COMM 20 49.99 49.99 250466-05 11-560210-7840EWING IRRIGATION PRODUCT #79010212 EGO 5AH BATTERY 599.94 599.94 250466-06 11-560210-7840EWING IRRIGATION PRODUCT #79110635 PSX2510 POLE S 299.94 299.94 250466-07 11-560210-7840EWING IRRIGATION PRODUCT #79010240 EGO 12AH BATTE 99.84 99.84 250466-08 11-560210-7840EWING IRRIGATION PRODUCT #79004320 LBX1000 1000C 699.92 699.92 250466-09 11-560210-7840EWING IRRIGATION PRODUCT TAX 1,877.74 1,877.74 250074-01 11-560230-6240YUNEX, LLC CITY-WIDE, EXTRAORDINARY 62,041.67 62,041.67 250265-01 11-560641-6240WEST COAST ARBORISTS INC ANNUAL TREE TRIMMING SERV 85,195.65 29,728.65 240547-01 11-650303-6240MOTOROLA SOLUTIONS INC. GIS SERVER MIGRATION 5,624.41 5,624.41 250326-01 11-650303-7840MOBILE ID SOLUTIONS INC #MIDS-PSI-DESIGN - PROFES 750.00 750.00 240477-07 11-650303-7840WESTERN AUDIO VISUAL,INC INSTALLATION LABOR 4,952.38 4,952.38 240477-08 11-650303-7840WESTERN AUDIO VISUAL,INC TRAINING, CLOSING & COMMI 2,429.00 2,429.00 240477-09 11-650303-7840WESTERN AUDIO VISUAL,INC GENERAL AND ADMINISTRATIO 520.00 520.00 240477-10 11-650303-7840WESTERN AUDIO VISUAL,INC RECYCLE FEE 23.00 23.00 240477-11 11-650303-7840WESTERN AUDIO VISUAL,INC SHIPPING AND HANDLING FEE 1,009.50 1,009.50 240477-12 11-650303-7840WESTERN AUDIO VISUAL,INC 2,896.17 2,896.17 240477-13 11-650303-7840WESTERN AUDIO VISUAL,INC ADDITIONAL SUPPLIES - ADA 948.20 948.20 240497-01 11-650303-7840DAVE FLANAGAN UPGRADE AND INSTALL PD CC 11,890.47 11,890.47 250406-02 11-650306-6240UNIVERSAL BUILDING MAINT JANITORIAL SERVICES FOR T 65,248.52 34,437.26 250521-05 11-650407-7840AARDVARK #P7Q-IDPSET - PROJECT 7 I 70.00 70.00 250521-02 11-650407-7840AARDVARK #P7Q-ACC-TP-MR3A - PROJEC 160.00 160.00 250521-06 11-650407-7840AARDVARK #P7-PS-LT-SET-OF-5-MC, PR 325.00 325.00 250521-07 11-650407-7840AARDVARK TAX 363.13 363.13 250521-03 11-650407-7840AARDVARK #P7Q-ACC-UA-MR3A - PROJEC 395.00 395.00 250521-04 11-650407-7840AARDVARK #P7-RP-3++ICW-LW-LG, PROJ 900.00 900.00 250417-01 11-650407-7840HECKLER & KOCH DEFENSE, HK, HP5KN, PDW WITH FOLDI 5,598.00 5,598.00 250417-02 11-650407-7840HECKLER & KOCH DEFENSE, HK, MP5/HK94, 30-ROUND MA 240.00 240.00 250417-03 11-650407-7840HECKLER & KOCH DEFENSE, HK, SP5/SP5K PICATINNY RA 556.00 556.00 250521-01 11-650407-7840AARDVARK #P7Q-SEV3-MR3A - PROJECT 2,300.00 2,300.00 250346-02 11-660241-6240MERCHANTS LANDSCAPE SERV METROLINK LANDSCAPE SERVI 28,548.44 - 240303-01 11-731105-6240DUDEK PREPARE A CLIMATE ACTION 40,711.38 30,609.38 220338-05 11-731120-6240CASC ENGINEERING & CONSU AMENDMENT NO. 1 58,615.87 53,885.87 250357-01 11-731120-6240URBAN CROSSROADS, INC TRAFFIC ANALYSIS FOR GENE 6,599.00 - 240322-01 11-731150-6240THE CODE GROUP, INC. BUILDING INSPECTION SERVI 51,554.50 51,554.50 250006-02 11-731150-6240TRUE NORTH COMPLIANCE SE AMENDMENT NO. 1 18,847.17 18,847.17 240182-01 11-731150-6550ARC DOCUMENT SOLUTIONS, ARC DOCUMENT SOLUTIONS TO 4,392.43 4,392.43 250554-28 11-731150-6665PEOPLE SPACE TAX 424.42 340.40 250266-01 11-860810-6240WEST COAST ARBORISTS INC ANNUAL TREE TRIMMING SERV 28,763.45 - 250346-01 11-860810-6240MERCHANTS LANDSCAPE SERV CITYWIDE LANDSCAPE, HARDS 485,029.56 73,568.83 250406-03 11-875805-6240UNIVERSAL BUILDING MAINT JANITORIAL SERVICES FOR T 13,429.00 1,428.40 Total General Fund: 1,131,728.03 456,078.03
250447-02 12-632110-6240BIG BEN, INC. FIRE HYDRANT AND SERVICE 10,867.63 10,867.63 250447-01 12-632110-6240BIG BEN, INC. FIRE HYDRANT AND SERVICE 101,500.00 101,500.00 Total Economic Development Fund: 112,367.63 112,367.63 240496-01 17-651617-6240FENTANYL SOLUTION.ORG OPIOID TREATMENT/INTERVENTION 23,454.50 - 250299-01 17-651617-6240KOREAN COMMUNITY SERVICES, INC.OPIOID TREATMENT/INTERVENTION 29,318.00 - Total Opioid Fund: 52,772.50 -
250451-02 24-560211-6480SOCAL SEALCOAT SOLUTIONS,LLC #P17582K2 CONVERSION KIT 132.25 132.25 250470-02 24-560211-6480SOCAL SEALCOAT SOLUTIONS,LLC F2000 FREIGHT 300.00 300.00 250274-01 24-560211-6480AMERICAN TRAFFIC BARRICA TYPE 1 EG (ALL PLASTICS) 3,035.00 3,035.00 250274-02 24-560211-6480AMERICAN TRAFFIC BARRICA STENCILED TO READ: BUENA 35.00 35.00 250451-03 24-560211-6480SOCAL SEALCOAT SOLUTIONS,LLC TAX 482.23 482.23 250274-03 24-560211-6480AMERICAN TRAFFIC BARRICA TAX 237.93 237.93 250451-01 24-560211-6480SOCAL SEALCOAT SOLUTIONS,LLC # P17582B023 23 FT. HEAT 5,079.00 5,079.00 250470-01 24-560211-6480SOCAL SEALCOAT SOLUTIONS,LLC #M1074L M1074L-CRACKMATE 8,710.88 8,710.88 Total Gas Tax Fund: 18,012.29 18,012.29
Summary of Carryover Appropriations
For Encumbrances
By Fund
Attachment B

PO# Acct.# Vendor Name Description P.O. Carryover Budget Carryover Summary of Carryover Appropriations
For Encumbrances
By Fund
250557-02 52-352363-6240ELECTRIC POWER SYSTMS IN POWER QUALITY MONITORING 2,258.00 2,258.00 250525-01 52-352363-6240JOHN ROBINSON CONSULTING INC PROFESSIONAL CONSULTING 10,185.00 10,185.00 250557-01 52-352363-6240ELECTRIC POWER SYSTMS IN ELECTRICAL SVCS RESERVOIR 4,000.00 4,000.00 Total Water Fund: 16,443.00 16,443.00
250511-01 53-452410-6350HAAKER EQUIPMENT CO CORP. #1003032-180, 1/2" REAPER 1,243.13 1,243.13 Total Wastewater Fund: 1,243.13 1,243.13
240541-01 74-126143-6240AIRGAP LABS, LLC NETWORK SECURITY HARDENIN 3,874.00 3,874.00 240287-01 74-126143-6250COMPULINK MANAGEMENT CENTER, INC.LASERFICHE CLOUD BUSINESS 958.54 958.54 250496-01 74-126143-6250DELL MARKETING L P POST STD. SUPPORT: 7X24 510.89 510.89 250496-02 74-126143-6250DELL MARKETING L P POST STD. SUPPORT: NEXT B 766.33 766.33 250317-01 74-126143-7840TROY GROUP INC. #01-4001NM-101 - TROY 400 721.65 721.65 250317-02 74-126143-7840TROY GROUP INC. #05-00211-001 - HP 146.99 146.99 250317-03 74-126143-7840TROY GROUP INC. FREIGHT 27.76 27.76 250317-04 74-126143-7840TROY GROUP INC. TAX 67.32 67.32 Total MIS Fund: 7,073.48 7,073.48
230499-04 77-170670-6240JBA CONSULTING, INC. AMENDMENT NO. 3 18,047.48 - 250406-01 77-170670-6240UNIVERSAL BUILDING MAINT JANITORIAL SERVICES FOR C 106,494.02 - 250012-01 77-170670-6240AMBIUS INC ALL PLANTS TO BE MAINTAINED 849.56 - 230499-03 77-170670-6240JBA CONSULTING, INC. AMENDMENT NO.2 9,347.50 - 240072-01 77-170670-6240T & G GLOBAL, LLC AMENDMENT NO. 4 TO AGREEM 6,365.00 - 250296-01 77-170670-6240PPC SERVICE, INC. INSTALLATION OF 5 INPUT L 7,717.16 - 250492-01 77-170670-6240NORESCO LLC INVESTMENT GRADE AUDIT 189,000.00 173,585.75 250554-07 77-170670-6248PEOPLE SPACE ITEM VZAL-5000 COMPOSE, V 3.24 3.24 250554-20 77-170670-6248PEOPLE SPACE ITEM ZZBA-0000-PL SIDE/CO 6.81 6.81 250554-19 77-170670-6248PEOPLE SPACE ITEM ZUBF-0000-PN FLUSH M 23.67 23.67 250554-17 77-170670-6248PEOPLE SPACE ITEM VZCW-0000-P COMPOSE, 27.88 27.88 250554-08 77-170670-6248PEOPLE SPACE ITEM VZCC-0024-Z COMPOSE, 42.09 42.09 250554-09 77-170670-6248PEOPLE SPACE ITEM VZCC-0030-Z COMPOSE, 44.50 44.50 250554-10 77-170670-6248PEOPLE SPACE ITEM VCZZ-0060-A COMPOSE, 56.53 56.53 250554-11 77-170670-6248PEOPLE SPACE ITEM VZCE-5000-Z COMPOSE, 71.06 71.06 250554-21 77-170670-6248PEOPLE SPACE ITEM ZZBD-1600-PP COMPOSE 71.78 71.78 250554-18 77-170670-6248PEOPLE SPACE ITEM WUAR-7200-PHS WORKSU 73.03 73.03 250554-16 77-170670-6248PEOPLE SPACE ITEM TS00-37GP WORKSURFAC 114.72 114.72 250554-04 77-170670-6248PEOPLE SPACE ITEM VZTI-4030-FNN SINGLE 128.10 128.10 250554-03 77-170670-6248PEOPLE SPACE ITEM VZFF-5030-NNBBNR COM 140.68 140.68 250554-06 77-170670-6248PEOPLE SPACE ITEM VZTI-4036- FNN COMPO 143.06 143.06 250554-05 77-170670-6248PEOPLE SPACE ITEM VZFF-5036-NNBBNR COM 146.62 146.62 250554-12 77-170670-6248PEOPLE SPACE ITEM VZCL-5000-Z COMPOSE, 149.23 149.23 250554-14 77-170670-6248PEOPLE SPACE ITEM WURA-2490-LJSA WORKS 224.03 224.03 250554-02 77-170670-6248PEOPLE SPACE ITEM VZTI-4024-FNN SINGLE 230.84 230.84 250554-23 77-170670-6248PEOPLE SPACE ITEM JPAJ-24-SJ X SERIES, 256.82 256.82 250554-15 77-170670-6248PEOPLE SPACE ITEM TS00-37GN WORKSURFAC 265.56 265.56 250554-01 77-170670-6248PEOPLE SPACE ITEM VZFF-5024-NNBBNR COM 269.48 269.48 250554-22 77-170670-6248PEOPLE SPACE ITEM JPAH-24-SJ X SERIES, 274.04 274.04 250554-25 77-170670-6248PEOPLE SPACE ITEM 1-0273 TARIFF SURCHA 311.32 311.32 250554-13 77-170670-6248PEOPLE SPACE ITEM WURA-2466-LJSA, WORK 355.78 355.78 250554-27 77-170670-6248PEOPLE SPACE TECHNICAL DESIGN SVCS 400.00 400.00 250554-26 77-170670-6248PEOPLE SPACE INSTALLATION 1,419.00 1,419.00 250488-01 77-170670-6248PPC SERVICE, INC. FURNISH MATERIALS AND PER 9,664.06 9,664.06 250547-01 77-170670-6248DAVE FLANAGAN SECURITY SYSTEM AT WHITAKER 38,130.15 38,130.15 250411-01 77-170670-6515ROYAL PAPER CORPORATION BOBRICK B-81212 PINK LOTI 915.61 915.61 250413-01 77-170670-7840SOUTHERN BLEACHER COMPANY, INC.BELLIS PARK BLEACHER REPLACEMENT 47,530.00 47,530.00 Total Facilities Maintenance Fund: 439,310.41 275,075.44 Grand Total 1,778,950.47 886,293.00
Attachment C

SUMMARY OF MID-YEAR BUDGET ADJUSTMENTS

BY DEPARTMENT

ACCOUNT# AMOUNT

GENERAL FUND
CITY MANAGER’S OFFICE
Stories of Buena Park 11-106132-5140 $5,000
Youth Microgrant Program 11-105105-6761 $5,000

PUBLIC WORKS DEPARTMENT
Concrete /Asphalt Disposal increase 11-560210-6240 $5,000 Uniforms increase 11-560210-6370 $1,500
On-call Traffic Counts increase 11-560220-6240 $10,000 Grant Writing Services increase 11-160105-6240 $45,000 Replace Arrow Board for truck 11-560231-7840 $12,000
Replace Walk Behind Striper 11-560231-7840 $12,000

GAS TAX FUND

PUBLIC WORKS DEPARTMENT
ROW Improvements increase 24-560211-6240 $15,000

WATER ENTERPRISE FUND

PUBLIC WORKS DEPARTMENT
Water Meter Data Collector 52-352363-7840 $17,000
Catchbasin Cleaning increase 52-352567-6240 $25,500

WASTEWATER ENTERPRISE FUND

PUBLIC WORKS DEPARTMENT
Smart Cover Batteries increase 53-452410-6340 $1,500

INFORMATION TECHNOLOGY FUND

PUBLIC WORKS DEPARTMENT
Autocad Subscription increase 74-126143-7840 $10,600

FACILITIES MAINTENANCE FUND

PUBLIC WORKS DEPARTMENT
Stage Stop HVAC 77-170670-6248 $50,000
PD High Density Storage increase 77-170670-6248 $8,000
Electrical repairs at Parks 77-170670-6240 $56,000
PD Generator Repairs 77-170670-6240 $52,000
Generator Service increase 77-170670-6240 $14,000
Ehler’s Pest Treatments 77-170670-6240 $10,500
Consulting for Investment Grade Audit 77-170670-6240 $14,000

March 10, 2026

CONSENT CALENDAR
Item No. 4G.

City Council Agenda Report
PURCHASE AND INSTALLATION OF BATTERY BACKUP SYSTEM UPGRADES FOR VARIOUS TRAFFICSIGNAL LOCATIONS FOR THE 25-26 ANNUAL BATTERY BACKUP UPGRADES PROJECT

PREPARED BY PRESENTED BY
Carina Coles, Assistant Engineer Carina Coles, Assistant Engineer

DEPARTMENT HEAD APPROVAL CITY MANAGER APPROVAL
Mina Mikhael, Director of Public Works/City Engineer Aaron France, City Manager

RECOMMENDED ACTION
1) Authorize the purchase of traffic signal battery backup upgrade equipment from Yunex, LLC for the 25-26 Annual Battery Backup Upgrades Project; and 2) Dispense with competitive bidding pursuant to Buena Park Municipal Code Section 3.28.080 (C).

PREVIOUS CITY COUNCIL ACTION
The City Council has previously approved the purchase of traffic signal battery backup equipment on a routine basis.

DISCUSSION
As part of an annual effort, the Public Works Department inspects the existing battery backup systems of all of the signalized intersections in the City to verify that the battery backups are running as intended and are ready to be activated in the event of a planned or unplanned electrical power outage.

Battery backup systems have various components that tie into the signalized intersections including an uninterrupted power supply (UPS) interface as well as several 41- or 79- amp-hour batteries. Some intersections need a complete replacement of outdated UPS and batteries, while others only need battery replacements.

For the 25-26 Annual Battery Backup System Upgrades, staff proposes to purchase necessary replacement parts to upgrade the following intersections:

1. Artesia Boulevard at Industry Circle

2. Dale Street at Buena Park Downtown

3. La Mirada Boulevard at Village Circle Way
Staff proposes to purchase a new battery backup system and batteries for the following intersections:

1. Artesia Boulevard at Mid Counties

2. Holder Street at Via Arroyo Drive

3. Knott Avenue at Holder Street

4. Knott Avenue at La Palma Avenue

5. Stanton Avenue at Buena Park Downtown / Maple Drive

6. Stanton Avenue at Page Street

7. Valley View Street at Panama Drive

8. Valley View Street at San Rafael Drive / Los Molinos Drive The City currently contracts with Yunex, LLC for traffic signal maintenance services. Yunex, LLC is highly familiar with the City’s traffic signal infrastructure and battery backup systems. They conduct battery testing for the City.

Yunex, LLC has extensive experience with the battery backup manufacturer and vendor, having completed similar projects for the City. The purchase and installation of the traffic signal battery backup system upgrades from Yunex, LLC is in accordance with Municipal Code Section 3.28.080(C), as Yunex, LLC is the sole traffic signal service provider for the City and an authorized installer for Clary batteries, the established standard for signal battery backup within the City. The costs of the traffic signal battery backup system equipment are priced according to various factors, including material costs, shipping fees, tariffs, and labor.

This report has been reviewed and approved by the Purchasing Manager.

BUDGET IMPACT
The cost to purchase the battery backup system equipment is $99,110. The Annual Battery Backup System Capital Improvements Account (24-590165-9806) will fund this purchase.

Attachments
2026-02-20 Various Locations Furn new Clary BBS Systems Contract.pdf

Yunex LLC
1026 E. Lacy Ave
Anaheim, CA 92805
714.284.0206
714.284.1150 Fax
https://yunextraffic.com

February 20, 2026

Carina Coles
City of Buena Park
6650 Beach Blvd
Buena Park, CA 90622

RE: Various locations; Furnish and install new Clary UPS systems and battery replacements

Dear Ms. Coles:

Yunex Traffic is pleased to offer to perform the following work at the below price:

Upon your authorization, Yunex will furnish and install (4) 79Ah batteries for one location with drained batteries, (6) 41Ah Clary batteries for two locations with drained batteries, provide one set of (6) 41Ah Clary batteries for city spares, a new 1250VA Clary system with (6) 41Ah batteries at six locations to be installed in existing cabinets and install a new 1250VA Clary system with (6) 41Ah batteries systems and external cabinet at two locations. See page two for the proposed location list. The below listed price includes all labor, equipment, and material to restore the intended operation.

Item # Item Description Unit Quantity Unit Price Total Price 1 Furnish and install 79Ah Replacement batteries at 1 location EA 1 $1,600.00 $1,600.00 2 Furnish and install 41Ah Clary Replacement batteries at 2 locations EA 2 $2,290.00 $4,580.00 3 Furnish and deliver 41Ah Clary Replacement batteries for 1 location EA 1 $2,290.00 $2,290.00 4 Furnish and install new Clary BBS in existing cabinet at 6 locations EA 6 $10,580.00 $63,480.00 5 Furnish and install new Clary BBS in new external cabinet at 2 locations EA 2 $13,580.00 $27,160.00 1 Total Bid $99,110.00

This proposal is an estimate, if unexpected problems arise, we will notify you before we proceed and a change order for the extra work will be provided. Additionally, the price listed above does not include any bonds, permits, fees, shift work, night work, holiday, or weekend work.

This offer shall expire 30 days from the date hereof and may be withdrawn by us at any time prior thereto with or without notice. This offer supersedes any prior offers, commitment, or orders, contains all terms, conditions, and warranties and when accepted, constitutes the entire contract between the parties. The resulting contract shall not be modified except by formal written amendment. This offer shall be accepted by delivery to us of a copy of this offer duly signed by you in the space provided.

The foregoing offer is hereby accepted this _______ day of __________, 2026.

YUNEX TRAFFIC City of Buena Park

Joshua Ferras Signed:

Joshua Ferras Printed:

Regional Manager Title:

Item 1 Furnish and install 79Ah Replacement batteries

1.1 La Mirada & Village Circle

Item 2 Furnish and install 41Ah Clary Replacement batteries

2.1 Artesia & Industry Circle

2.2 Dale & BPDT

Item 3 Furnish and deliver 41Ah Clary Replacement batteries

3.1 City Spare batteries

Item 4 Furnish and install new Clary BBS in existing cabinet

4.1 Artesia & Mid Counties

4.2 Knott & La Palma

4.3 Stanton & Page

4.4 Stanton & BPM/Maple

4.5 Valley View & Panama

4.6 Holder & Via Arroyo

Item 5 Furnish and install new Clary BBS in new external cabinet

5.1 Knott & Holder

5.2 Valley View & San Rafael-Los Molinos

March 10, 2026

CONSENT CALENDAR
Item No. 4H.

City Council Agenda Report
ACCEPT FUNDS ALLOCATED TO THE BUENA PARK POLICE DEPARTMENT BY THE COUNTY OF ORANGEUNDER THE PROP 69 DNA FINGERPRINT, UNSOLVED CRIME AND INNOCENCE PROTECTION ACT OF2004, AND AUTHORIZE USE OF THE FUNDS FOR PURCHASING FORENSIC EQUIPMENT AND TRAINING

PREPARED BY PRESENTED BY
Nghia Nguyen, Police Captain Nghia Nguyen, Police Captain

DEPARTMENT HEAD APPROVAL CITY MANAGER APPROVAL
Brad Geyer, Interim Police Chief Aaron France, City Manager

RECOMMENDED ACTION
1) Accept grant funds in the amount of $32,196, allocated by the County of Orange to the Buena Park Police Department, under the Proposition 69 DNA Fingerprint, Unsolved Crime and Innocence Protection Act of 2004 (“Prop 69”); 2) Authorize the purchase of one “FFLEX” Fuming Cabinet, one UV Kit for “FFLEX”, and “FFLEX” Product Training with these funds; and 3) Authorize a budget appropriation in the amount of $32,200 for this purpose.

PREVIOUS CITY COUNCIL ACTION
None.

DISCUSSION
The Prop 69 DNA Fingerprint, Unsolved Crime and Innocence Protection Act of 2004 established a guaranteed funding source for costs associated with the collection, verification, and/or management of DNA evidence and/or samples.

The Police Department submitted a request for Prop. 69 funds to the County of Orange. The Department proposed purchasing one fuming cabinet, one ultraviolet light kit, and onsite product training. This equipment will enable the Department’s Forensic Specialists (CSI Unit) to collect, preserve, and process fingerprints and DNA within the unit’s laboratory. In November 2025, the Orange County Board of Supervisors approved the Department’s request of $32,196 for equipment. The Department will purchase the equipment and submit a claim to the County within 18 months of the award for reimbursement.

BUDGET IMPACT
The City will initially advance the funds; however, Prop 69 funds will reimburse the City for the quoted cost of$32,196.

Attachments
FY 2025-2026 County of Orange Mid-Year Budget Report (see page 14).pdf January 27, 2026 Orange County Board of Supervisors Minute Order.pdf County of Orange
FY 2025-26 Mid-Year Budget Report
January 27, 2026

ƒ In Sheriff-Coroner, Budget Control 060, increase equipment by $442,387 offset by a corresponding increase in Officer Wellness and Mental Health Program grant revenue and authorize the purchase of physical fitness, training, strength, recovery and stress reduction equipment designed to improve officer wellness.

ƒ In Sheriff-Coroner, Budget Control 060 establish transfers out to Sheriff Narcotics Program - Dept of Justice, Fund 132, of $23,410 offset by an eq uivalent decrease to services and supplies for reimbursement of overstated Departmen t of Justice Equitable Sharing Program transfers recorded in FY 2023-24.

In Sheriff Narcotics Program - Dept of Justice, Fund 132, estab lish transfers in from Sheriff-Coroner, Budget Control 060, of $23,410 offset by an eq uivalent increase to special items for reimbursement of overstated Department of Jus tice Equitable Sharing Program transfers recorded in FY 2023-24.

County Executive Office (Department 017)
Proposition 69 - DNA Identification Fund (Fund 12J, Department 017, Budget Control 12J)
On November 13, 2025, the Prop 69 Committee (“Committee”) appro ved the allocation of 2025 DNA Identification Fund revenues and estimated funding totaling $400,000. The Committee voted to allocate $396,667 as one-time funding requests to enhance the DNA programs for local law enforcement entities and County departments.

Funds allocated for one-time funding requests will be used to p rovide cabinets for DNA storage, temporary evidence lockers, DNA location and capture d evice, and funding Investigative Genetic Genealogy Program. Allocations by entity are summarized in the following table:

Agency Description
2025
Recommended
One-Time
Allocation
Anaheim Police Department Foster+Freeman Crime-lite 82S PRO Alternate Light Source $ 39,565
Buena Park Police
Department Flex Fuming Cabinet 32,196
Fountain Valley Police
Department
Pelican LED Remote Area Lighting System
BlueStar Forensic Kits
CyanoSafe Start-up Kit
Crime-lite Auto System with Laboratory and
Replacement & Accessories
7,840

Fullerton Police Department
Fume Hood w/Blue Flammable Storage
Cabinets
Crime-Lite 82S Pro CSI Kit
39,200
14 County of Orange
FY 2025-26 Mid-Year Budget Report
January 27, 2026

Agency Description
2025
Recommended
One-Time
Allocation
Irvine Police Department
Air Science 30" Evidence Drying Cabinet with
UV Light
Air Science 60" Evidence Drying Cabinet with
UV Light
Nomad 360 Scene Lights
KaTom Restaurant Supply, Inc. Freezers
A&H Refrigeration, Inc. Freezer Alarms
36,905

Newport Beach Police
Department Temporary Evidence Lockers 68,528
Orange Police Department Crime-Lite Auto DNA Location and Capture device 55,000
Placentia Police
Department
Microsoft- Surface Pro Tablet 32GB 13’’ OLED
Zebra GX430T Stationary Printer
True T-72F T Series 3 Door Freezer
Foster+Freeman FFLEX
15,800

Santa Ana Police
Department
Foster+Freeman FFLEX Fuming Cabinet
(Medium) 34,528
Seal Beach Police
Department
Archival Storage File Boxes
Thermal Laminator

950
Westminster Police
Department Drying Locker Filters 5,155
OC District Attorney
Rapid DNA Kits, Maintenance, and Hazardous
Waste Disposal
Rapid DNA Instruments
Investigative Genetic Genealogy Program
Proficiency Testing of OCDA Forensic
Scientists & Rapid DNA Operators
56,000
OC Sheriff’s Department –
OC Crime Lab Microscopic Examination of Biologic Swabs 5,000 Total $ 396,667

In order to implement the Committee’s recommendations, the foll owing adjustments are requested:

ƒ The Committee recommends a one-time allocation of $56,000 to t he OC District Attorney to cover costs for: Rapid DNA kits and maintenance ($4 0,000), funding for the Investigative Genetic Genealogy Program ($15,000), and prof iciency tests for Forensic Scientists and Rapid DNA Operators ($1,000).
15 County of Orange
FY 2025-26 Mid-Year Budget Report
January 27, 2026

In DNA Identification Fund 12J, increase transfers out to DA-PA, Budget Control 026, by $56,000 offset by an equivalent decrease to fund balance res tricted for one-time funding allocations approved by the Committee.

In DA-PA, Budget Control 026, increase transfers in from DNA Identification Fund 12J, by $56,000 offset by an equivalent increase to services and supplies.

ƒ The Committee recommends a one-time allocation of $5,000 to th e OC Sheriff’s Department to cover costs for microscopic examination of biolog ic swabs for the OC Crime Lab.

In DNA Identification Fund 12J, increase transfers out to Sheri ff-Coroner, Budget Control 060, by $5,000 offset by an equivalent decrease to fund balance restricted for one-time funding allocations approved by the Committee.

In Sheriff-Coroner, Budget Control 060, increase transfers in f rom DNA Identification Fund 12J, by $5,000 offset by an equivalent increase to services and supplies.

ƒ In DNA Identification Fund 12J, increase other charges appropr iations by $335,667 to local non-County agencies, offset by an equivalent decrease to fund balance restricted to support local law enforcement DNA storage and programs.

ƒ Direct the Auditor-Controller to make payment(s) up to the tot al allocation amount of $335,667 identified in the table on the prior page, from Fund 1 2J to the local non- County agencies upon receipt of a Payment Request Form from the County Budget & Finance Office. Local agencies will be required to provide supporting documentation to request 2025 reimbursement including proof of purchase and c opies of vendor invoices to ensure the monies are spent consistent with Prop 69 guidelines.

Program II – Community Services

OC Community Resources (OCCR, Department 012)

OC Community Resources (Fund 100, Department 012, Budget Control 012) ƒ In OCCR, Budget Control 012, delete one Office Technician posi tion from the Veterans Service Office transferred to OC Parks, Fund 405, to provide administrative services to OC Parks.

In OC Parks, Fund 405, add one Office Technician position trans ferred from OCCR, Budget Control 012, to provide administrative services to OC Pa rks. Sufficient appropriations exist in OC Parks’ budget to absorb the cost of this position.

16 March 10, 2026

CONSENT CALENDAR
Item No. 4I.

City Council Agenda Report

APPROVAL OF BUENA PARK YOUTH MICROGRANT PROGRAM GUIDELINES

PREPARED BY PRESENTED BY
Jessica Fewer, Senior Management AnalystJessica Fewer, Senior Management Analyst

DEPARTMENT HEAD APPROVAL CITY MANAGER APPROVAL
Eddie Fenton, Assistant City Manager/Human
Resources Director Aaron France, City Manager

RECOMMENDED ACTION
1) Approve the Buena Park Youth Microgrant Program guidelines.

PREVIOUS CITY COUNCIL ACTION
At the study session on February 10, 2026, the City Council discussed the creation of a Buena Park Youth Microgrant Program that would provide small grants to Buena Park students for community benefit projects within the city. The City Council provided direction to move forward with the program, as proposed.

DISCUSSION
On December 9, 2025, Mayor Traut calendared discussion regarding the creation of a City Youth Microgrant Program. Consistent with the Mayor's 2026 theme of, "Elevating Voices," the program seeks to engage youth in community service and leadership by providing monetary resources to complete community benefit projects. The program would be open to Buena Park residents and students enrolled at a Buena Park school, who are between the ages of 13 and 18 at the time of application. All projects must be visible or front-facing on public or private property. Grants will be awarded up to $999.

At the study session on February 10, 2026, the City Council provided direction to move forward with the program, including a budget allocation in the amount of $5,000. The City Council also designated Mayor Traut and Vice Mayor Hoque to serve on the ad hoc committee for this program.

The ad hoc committee recently met with staff to review the proposed guidelines and confirm the program timeline.

The proposed guidelines are attached to this report for City Council approval (Attachment 1). With approval of these guidelines, staff will initiate marketing of this program on the City's social media platforms, and to local schools, non-profits, and community groups. The anticipated first review date is April 20 with awards being announced around May 1 to accommodate the end of the school year.

BUDGET IMPACT
On February 24, 2026, the City Council approved the mid-year budget, which included the $5,000 budget allocation for this project.

Attachments
Youth Microgrant Program Guidelines_CLEAN FINAL.pdf

Buena Park Youth Microgrant Program
Program Guidelines

Purpose: Support youth that are engaged in community service and leadership activities by providing microgrants to offset the cost of projects that benefit the local community.

Grant Funding
• Maximum award is $999 per project
• 50% of grant funding will be distributed upon approval • Remainder of grant funds will be disbursed upon project completion • One grant award per project (e.g. grantees may not combine awards to form a larger project)
• Grant funds restricted to pay for approved project costs and any unspent or misappropriated funds must be reimbursed / returned to City • Total program budget is $5,000. Grants will be awarded on a first-come, first-serve basis until the program budget is exhausted.

Project Requirements
Projects must meet the following criteria to be eligible for grant funding:
• Located within the City of Buena Park
• Project must be in a location that is visible to the general public • Projects located on public property must have the written consent of the City, and in all other instances the written consent of the property owner. • Project must be in the nature of a “one-time effort, ” such that a project can be completed in one day and is not part of a larger or phased project. • Project must be self-sustaining and not require ongoing maintenance except as may be pre-approved by the City and, if on private property, the property owner.

Examples of Qualifying Projects
• Murals or public art
• Installations of Little Free Libraries
• Park, trail, or neighborhood cleanups
• Building of picnic tables, recreational tables or benches • Eagle Scout or Gold Award projects
• Planting trees, landscaping, or building planter boxes • Landscaping maintenance or improvements
• Playground or sports field / court maintenance, cleanup or improvement • Fencing repair or installation
• Graffiti remediation
• Resurfacing or repainting

Eligible Applicants
• Must be a resident of the City of Buena Park or student enrolled at a school located within Buena Park.
• Between the ages of 13 and 18 at the time of application • Either be an individual or a group of qualifying individuals with a designated project leader (e.g. student-led school groups). Note: only one grant will be awarded per application or project.
• Applicants must have an adult sponsor (e.g. parent or legal guardian) that will assist in project execution, budget management, and be responsibility for receipt, accounting, and expenditure of grant funds`
• Non-profit groups may not be the sole applicant for the project

Grant Application
• Applicant name and other identifying information
• Project description
• Detailed budget
• Project timeline
• City consent or private property owner permission (as applicable) • Adult sponsor information and relationship to applicant

Grant Review Committee
• City Council Ad Hoc
• V.O.L.T. representative
• City staff representative(s) – one City staff member from each affected department • City Manager’s Office representative (staff liaison)

Grant Award Criteria
• Leadership/Initiative
• Community Benefit
• Feasibility
• Budget
• Project Location (preference for projects throughout the City)

Grant Approval Timeline

• Program marketed to the general public, including schools, non-profits, community organizations, etc.
• First review date for applications will be April 20, 2026 (if budget still allows, grants will continue to be accepted as received)
• Staff reviews grants for completeness/general guideline adherence • Grant Review Committee meets to review applications within two weeks after grant applications are received
• Applicants of approved projects are notified and the first installment of grant (50% of award) is distributed
• Grantees commence and complete projects within 120 days of grant distribution.

• Staff confirms project is complete per the approved grant application • Applicants submit a written Final Report, consisting of a paragraph(s) describing the completed project and accompanying photos, within two weeks of completion • Final distribution of grant funds (remaining 50% of award) is released to grantee • Grantees will be acknowledged at a City Council meeting on a rolling basis

Incomplete Projects

Projects will be deemed incomplete if not completed within 120 days of approval. In the event this occurs, all grant funds must be remitted back to the City within 15 days of City notice. Adult sponsors are fully responsible for project execution and grant fund management.

March 10, 2026

CONSENT CALENDAR
Item No. 4J.

City Council Agenda Report
ANNUAL COMPREHENSIVE FINANCIAL REPORT (ACFR) FOR THE YEAR ENDED JUNE 30, 2025

PREPARED BY PRESENTED BY
Sung Hyun, Director of Finance Sung Hyun, Director of Finance

DEPARTMENT HEAD APPROVAL CITY MANAGER APPROVAL
Sung Hyun, Director of Finance Aaron France, City Manager

RECOMMENDED ACTION
1) Receive and file the Annual Comprehensive Financial Report (ACFR) for the year ended June 30, 2025.

PREVIOUS CITY COUNCIL ACTION
None.

DISCUSSION
Staff is pleased to submit the City of Buena Park’s Annual Comprehensive Financial Report (ACFR) for the fiscal year ended June 30, 2025. The ACFR goes beyond the minimum standard for financial reporting established by Generally Accepted Accounting Principles (GAAP), and as the name implies, presents a more comprehensive overview of the City. The ACFR has three major sections: introductory, financial, and statistical. The introductory section provides general information on the City’s structure, services, and environment. The financial section contains all the basic financial statements and required supplementary information, as well as information on all the individual funds. The statistical section provides trend data and non- financial data useful in interpreting the basic financial statements. The ACFR has been prepared and presented in a manner designed to fairly set forth the financial position and results of operations of the City as measured by the financial activities of its various funds. The ACFR includes an independent auditor’s report and opinion.

For the past 19 years the City’s ACFR has been awarded the Government Finance Officers Association’s (GFOA) Certificate of Achievement for Excellence in Financial Reporting. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized comprehensive annual report. This report must satisfy both generally-accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. Staff believes that this ACFR continues to meet the Certificate of Achievement Program’s requirements and has submitted it to GFOA to determine its eligibility.

BUDGET IMPACT
There is no budget impact associated with this item.

Attachments
ACFR 2025

City of Buena Park, California
Annual Comprehensive Financial Report
With Report on Audit by
Independent Certified Public Accountants
For the Year Ended
June 30, 2025
Prepared by:

Finance Department
Sung Hyun, Director

City of Buena Park
Annual Comprehensive Financial Report
Year Ended June 30, 2025

TABLE OF CONTENTS
Page

INTRODUCTORY SECTION

Letter of Transmittal i - v
List of City Officials vi
Organizational Chart vii
GFOA Certificate of Achievement for Excellence in Financial Reporting viii

FINANCIAL SECTION

Independent Auditor’s Report 1 - 3

Management’s Discussion & Analysis 4 - 25

Basic Financial Statements
Government-wide Financial Statements:

Statement of Net Position 26
Statement of Activities 27 - 28
Fund Financial Statements:

Balance Sheet - Governmental Funds 29
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position 30 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds 31 Reconciliation of the Statemen t of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to t he Statement of Activities

32 Statement of Net Position - Proprietary Funds 33
Statement of Revenues, Expenses and Changes in Net Position - Proprietary Funds 34 Statement of Cash Flow s - Proprietary Funds 35
Statement of Net Position - Fiduciary Funds 36
Statement of Changes in Net Position - Fiduciary Funds 37 Notes to Financial Statements 38 - 71

Required Supplementary Information
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual:

General Fund 72 - 73
Housing Successor Special Revenue Fund 74
Notes to Required Supplementary Information 75
Schedule of Changes in the Net Pension Liability – Miscellaneous Plan 76 - 77 Schedule of the City’s Proportionate Share of the Net Pension Liability - Safety Plan 78 Schedule of Contributions 79
Schedule of Changes in the Net OPEB Liability and Related Ratios 80 - 81

Supplementary Information
Other Governmental Funds: 82
Combining Balance Sheet 83 - 85
Combining Statement of Revenues, Expenditures and Changes in Fund Balances 86 - 88

City of Buena Park
Annual Comprehensive Financial Report
Year Ended June 30, 2025

TABLE OF CONTENTS - Continued
Page
Supplementary Information - Continued
Budgetary Comparison Schedules for Non-major Funds:

Gas Tax 89
Asset Forfeiture 90
Proposition 172 Police Augmentation 91
Measure M2 92
Local Law Enforce ment Block Grant 93
Traffic Impact Fee 94
State OCATT 95
COPS/SLESF 96
Housing and Community Development 97
AB2766/AQMD 98
HOME Loans 99
CalHOME Loans 100
Opiod Settlement 101
Park In-Lieu 102
City Capital Projects 103
Internal Service Funds: 104
Combining Statement of Net Posit ion - Internal Service Funds 1 05 - 106 Combining Statement of Revenues , Expenses, and Changes in Net Position - Internal Service Funds 107 - 108 Combining Statement of Cash Flow s - Internal Service Funds 109 - 110 Custodial Funds: 111
Combining Statement of Fiduciary Net Position - Custodial Funds 112 Combining Statement of Changes in Fiduciary Net Position – Custodial Funds 113

STATISTICAL SECTION
Description of Statistical Section 114
Net Position by Component 115 - 116
Changes in Net Position 117 - 120
Fund Balances of Governmental Funds 121 - 122
Changes in Fund Balances of Governmental Funds 123 - 124 Governmental Activities Tax Revenues by Source 125
Direct and Overlapping Property Tax Rates 126
Principal Property Tax Payers 127
Secured Property Tax Levies and Collections 128
Assessed Value and Actual Value of Taxable Property 129 Ratios of Outstanding Debt by Type 130
Direct and Overlapping Debt 131
Legal Debt Margin Information 132 - 133
Demographic and Economic Statistics 134
Principal Employers 135
Full-time Equivalent City Government Employees by Function 136 - 137 Capital Asset Statistics by Function 138 - 139
Operating Indicators by Function 140 - 141

INTRODUCTORY SECTION
6650 Beach Boulevard | P.O. Box 5009 | Buena Park, CA | 90622 -5009 | [714] 562- 3713 | Fax [714] 562 -3728 | BuenaPark.com

FINANCE DEPARTMENT
December 29, 2025
H
onorable Mayor, City Council, and the Citizens of Buena Park Buena Park, California
I
t is my pleasure to submit the Annual Comprehensive Financial Report (ACFR) of the City of Buena Park (the City) for the fiscal year ended June 30, 2025.

Thi
s report consists of management’s representations concerning the finances of the City.

Consequently, management assumes full responsibility for the completeness and reliability of all of the information presented in this report. To provide a reasonable basis for making these representations, management has established a comprehensive internal control framework that is designed both to protect the City’s assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the City’s financial statements in conformity with generally accepted accounting principles (GAAP). Because the cost of internal controls should not outweigh their benefits, internal controls have been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatements.

The C
ity’s financial statements have been audited by Van Lant & Fankhanel, LLP, a firm of certified public accountants. The independent auditor concluded, based on the audit, that there was a reasonable basis for rendering an unmodified opinion on the City’s financial statements for the fiscal year ended June 30, 2025 . The independent auditor’s report is presented as the first component of the financial section of this report.

The i
ndependent audit of the financial statements of the City was part of a broader, federally mandated “Single Audit” designed to meet the specific needs of the federal grantor agencies. The standards governing Single Audit engagements require the independent auditor to report not only on the fair presentation of the financial statements, but also on internal controls and legal requirements involving the administration of federal awards. These reports are available in the City’s separately issued Single Audit Report.

G
AAP require that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management’s Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The City of Buena Park’s MD&A can be found immediately following the report of the independent auditors.

C
ity of Buena Park Profile
The C
ity of Buena Park was incorporated on January 27, 1953, as a General Law City . In November 2008, voters adopted a City Charter. The City of Buena Park is located at the northwest edge of Orange County, which is located in the southwestern part of the State of California. It occupies a land area of 10.27 square miles and provides a full range of services, ii

including police protection, street and other infrastructure construction and maintenance, and recreational activities to its population of 82,667.

The City of Buena Park operates under the council -manager form of government. In 2016, the City adopted a by-district voting system. The by-district voting system replaced the previous at- large electoral voting system. The new system includes five voting districts, which are represented by elected council members that live in each area. The City Council’s five members provide the policy -setting and legislative functions of the City for four -year overlapping terms.

Elections are held in November of even -numbered years, with either two or three seats to be filled. The Mayor is elected by City Council for a one-year term and is the presiding officer of the Council. The City Council is responsible, among other things, for passing ordinances, adopting the budget, appointing committees, and hiring the City Manager, City Clerk, and City Attorney.

The City Manager is responsible for carrying out the policies and ordinances of the Council, for overseeing the day -to-day operations of the City, and for appointing the heads of the various departments.

The annual budget serves as the foundation for the City’s financial planning and policy making.

The City Manager presents the proposed budget to the City Council for review prior to the beginning of each fiscal year. The budget is prepared according to fund, function (e.g., public safety), and department (e.g., police). The City Manager or Department Heads may make certain transfers of appropriations within a department. However, the City Manager’s approval is required to transfer resources from an operating account to a capital account.

The financial activities of the Buena Park Public Financing Authority, for which the City serves as the governing body, are also included in this report.

Local Economy

Buena Park is home to the world- famous Knott’s Berry Farm, one of the nation’s most popular and largest theme amusement parks. Also located in Buena Park are the Medieval Times Dinner and Tournament, Pirate’s Dinner Adventure, and Knott’s Soak City. These attractions drive the tourism industry in the City.

In addition to the entertainment-type businesses, Buena Park also offers a complete selection of hotels, restaurants, commercial centers, office complexes, business parks, and the Buena Park Mall. Major nationally recognized employers in the City of Buena Park include 99 Ranch, Access Business Group, Leach, Pepsi, Trim-Lok, and Yamaha. The City’s Auto Center includes dealers of BMW, Buick/GMC, Cadillac, Chevrolet, Chrysler/Dodge/Jeep/Ram, Ford, Honda, Mercedes- Benz, Nissan, Tesla, and Toyota vehicles, as well as a CarMax Auto Superstore.

Uncertainty due to federal fiscal policy continues to affect inflationary and interest rate pressures and softer labor markets. Consumer spending and t ourism have also been affected by global economic concerns. As a result, the City is experiencing restrained growth in its revenue sources.

Staff will continue to monitor the City’s exposure to potentially changing economic conditions, as well as, changing state and federal mandates that may affect the City’s ongoing revenue sources.

Major Initiatives

Buena Park residents voted to enact Measure R, a local sales tax, to fund the general municipal services that maintain and improve the quality of life in the City. Following extensive outreach, the community has identified the following service priorities:
iii

• Preventing crime, including property crimes, like burglary, robbery and car theft • Ensuring that children have safe places to play and safe routes to school • Maintaining 911 emergency response and retaining/attracting well-trained police officers • Keeping public areas safe and clean
• Keeping Buena Park affordable for middle class and working people • Helping maintain the City’s quality of life for local residents • Addressing homelessness
The City has completed the following capital improvement projects in FY2024-25:

• Whitaker-Jaynes Estate and Bacon House Security Upgrades • Koreatown Freeway Signs
• Traffic Management Center Upgrade
• Regio Avenue Rehabilitation
• Knott @ Holder Traffic Signal
• Los Coyotes Pavement Rehabilitation
• Valley View Street Rehabilitation
• Caballero Blvd. Pavement Rehabilitation
• Various Park Projects for ADA Compliance
• Peak Park Pool Improvements
• Water Master Plan Update

Long-term Financial Planning

The City’s 2035 General Plan establishes policy direction for the long-range planning and growth of the City. As a part of the General Plan, the City adopted the following economic principles and goals:

• FISCAL STABILITY
o The City of Buena Park seeks fiscal stability and continued financial growth.

Stability will enhance opportunity for economic growth sectors of the community.

• TAX BASE REVENUE GROWTH
o Economic growth can bring many benefits to the community, including jobs, housing, and new revenue. New growth will lead to higher tax revenue, thus benefiting residents and the community directly by enhancing many of the public services the City provides. The City will continue to collaborate with the business community to facilitate growth, development, and infrastructure improvements that benefit residents and businesses alike.

• DIVERSITY
o Buena Park understands that part of its economic stronghold stems from its employment diversity of office, retail, manufacturing, and industrial businesses.

Retaining and expanding these businesses will continue the economic benefits the City maintains, as well as those seeking employment opportunities in Buena Park.

iv

• BUSINESS RETENTION AND ATTRACTION
o Business retention and attraction are top priorities for Buena Park. The City takes great pride in the long, established history of the many business establishments in the City.

• JOBS-HOUSING BALANCE
o Future mixed -use development in focus areas of the City will provide greater opportunity for jobs-housing balancing.

• ENTERTAINMENT CORRIDOR AND TOURISM
o The Entertainment Corridor along Beach Boulevard provides multiple attractions and destinations for visitors to Buena Park. The City will continue to seek opportunities to grow and expand the experience for tourists who visit Buena Park.

• REVITALIZATION OF AGING CENTERS
o Buena Park recognizes the need to revitalize its older commercial areas and support reinvestment and business growth in these areas. Encouraging economic growth can also help meet identified community needs.

• RETAIL SECTOR
o The stability and growth of the retail sector is vital to the economic well being of the City. Retail opportunities need to respond to both the residents and visitors of Buena Park.

• MIX OF INDUSTRIAL AND OFFICE USES
o A primary factor in identifying focus areas in the City is the need to revitalize and reinvent industrial and office uses to respond to the needs and interests that seek these uses.

There are policies within each principle and goal that provide direction for decision making that encourages economic growth while also maintaining and improving the quality of life in the community.

Additionally, the City Council updated the City’s Strategic Plan for 2023 -26 during a goal setting workshop. Among the goals identified, two were related to maintaining the City’s fiscal stability and enhancing services:

- Goal 1: Increase locally controlled revenue sources.
- Goal 2: Enhance economic development.

These goals are some of the many guiding factors when preparing the City’s annual budget.

The City Council’s approved long-term financial planning policies and principles, along with other approved policies and goals, form the basis for allocating resources to provide quali ty services and sustaining fiscal health.

The continuing enhancement of the City’s main corridor, Beach Boulevard, remains a priority, with plans for new restaurants, hotels, and venues.

v

Government Finance Officers Association of the United States and Canada (GFOA) Certificate of Achievement Award

The GFOA awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Buena Park for its annual comprehensive financial report for the year ended June 30, 2024. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized annual comprehensive financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements.

A Certificate of Achievement is valid for a period of one year only. I believe that our current annual comprehensive financial report continues to meet the Certificate of Achievement Program’s requirements and I am submitting it to the GFOA to determine its eligibility for another certificate.

Acknowledgments

The preparation and publication of this report could not be accomplished without the dedication, professionalism, and teamwork of the Finance Department staff. I would like to express my sincere appreciation to all the members of the Finance Department . In addition, I want to acknowledge the efforts of the City’s independent auditors, Van Lant & Fankhanel, LLP , who assisted in the preparation of this report. Finally, I would like to thank the City Manager and the City Council for their support in planning and conducting the financial operations of the City in a responsible and progressive manner.

Respectfully submitted,

Sung Hyun
Director of Finance
vi

CITY OF BUENA PARK
List of Principal Officials

CITY COUNCIL
Mayor
....................................................................................................... Connor Traut Vice Mayor ............................................................................................. Lamiya Hoque Council Member ............................................................................................ Joyce Ahn Council Member ...................................................................................... Carlos Franco Council Member ....................................................................................... Susan Sonne

ADMINISTRATION AND DEPARTMENT HEADS
City Manager
............................................................................................ Aaron France City Attorney ............................................................................... Christopher Cardinale Director of Government and Community Relations (City Clerk) ......... Adria M. Jimenez Assistant City Manager/Director of Human Resources ............................ Eddie Fenton Director of Community Development ......................................................... Matt Foulkes Director of Community Services ................................................................... James Box Director of Finance ....................................................................................... Sung Hyun Interim Police Chief ................................................................................ Bradley Geyer Director of Public Works/City Engineer .................................................... Mina Mikhael

CITY MANAGER
City
Clerk
City
Attorney
Climate Action
Commission
Community
Development Block
Grant Committee
Cultural Engagement
Commission
Community Services
Commission
Planning
Commission
Navigation Center
Oversight
Commission

CITY OF BUENA PARK
Organizational Chart
Police Department
Community
Development Community Services
Public Works
Finance
Assistant City Manager/
Director of Human
Resources
Traffic and
Transportation
Commission
Human Resources &
Risk Management
vii
Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Buena Park
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2024
Executive Director/CEO
viii

FINANCIAL SECTION
Independent Auditor’s Report
The Honorable City Council
City of Buena Park, California
Report on the Financial Statements
Opinions
We have audited the accompanying financial statements of the go vernmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of Buena Park (City), as of and for the year ended June 30, 2025, and the related not es to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the City of Buena Park, as of June 30, 2025, and the respective changes in financial position, and, where applicable, cashflows thereof fo r the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contai ned in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to me et our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presenta tion of these financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control rel evant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to error or fraud.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 1 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists.

The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
 Exercise professional judgment and maintain professional skept icism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
 Conclude whether, in our judgment, there are conditions or eve nts, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and other required supplementary information, as listed in the table of contents, be presented to supplement the basic financial statements. Such in formation is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

2 S
upplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The accompanyin g combining statements and individual fund schedules, as listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additio nal procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining statements, as listed in the table of contents, are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections but does no t include the basic financial statements and our auditor’s report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.

In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exist s between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected ma terial misstatement of the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 29, 2025, on our consideration of the City of Buena Park’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regula tions, contracts, and grant agreements and other matters. The purpose of that report is to describe the s cope of our testing of internal control over financial reporting and compliance and the results of that test ing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit.

December 29, 2025
3 CITY OF BUENA PARK
MANAGEMENT’S DISCUSSION AND ANALYSIS
June 30, 2025
See independent auditors’ report.

The following discussion and analysis of the financial performa nce of the City of Buena Park provides an overview of the City’s financial activities for the fiscal year ended June 30, 2025. We encourage readers to consider the information presented here in conjuncti on with additional information that we have furnished in our letter of transmittal, which can be found in this report's introductory section.

Financial Highlights
 The assets and deferred outflows of resources of the City exce eded its liabilities and deferred inflows
of resources at the close of fiscal year 2024-25 by $34 5,405,000. Assets and deferred outflows for governmental activities and business-type activiti es exceeded liabilities and deferred
inflows by $287,291,000 and $58,114,000, respectively. The net position r epresents the
difference between all of the City’s assets plus deferred outflows and liabilities plus deferred inflows, including infrastructure (roads, bridges, storm drains, sewers, traffic signals, and water system
mains and lines) and other capital assets (buildings and improvements, vehicles, furniture, and equipment). Infrastructure and capital assets re present the most considerable portion of the City's net position, $293,129,000. These assets are costly yet essential to t he functioning
of the City's business and residential populations. The restricted portion of net position is for resources earmarked for specific programs and therefore unavailable for general use.

Unrestricted net position reflects resources available to support ongoing operations and obligations.
 Governmental activities net position has increased by $19,582, 000, and the business-type activities grew by $1,123,000. The change in net position in governmental activities is primarily due
to increases in taxes, operating grants, and investment inc ome offset by increases i n personnel
costs and contract safety service expenditures. The i ncrease in business-ty pe activit
ies net position resulted primarily from higher metered water sales, offset by increased water acquisition costs.
 Tax revenues for the fiscal year increased primarily due to increased sales tax revenue, driven largely
by the voter-approved one-cent Measure R local sales tax measure. Measure R provides an
additional local revenue source to support the City’s General Fund with proceeds used to address service priorities identified by residents and business es, such as enhancing public safety
operations. Property tax revenues also saw increases due to a 7.4% increase in assessed taxable prop
erty values, reflecting continued strength in the local real estate market. 
Operating Grants increased during the fiscal year due to the receipt of grant funds related to the Buena
Park Navigation Center that were deferred in prior period s. The increase was partially offset
by decreases in Capital Grants due to a large state grant accrued in the prior year for completion
of the Whitaker Elementary School Park Improvement Project. 
Personnel costs increased primarily due to contractually required salary adjustments and higher employee benefit cost
s, including retirement and health-related expenses.
4 CITY OF BUENA PARK

MANAGEMENT’S DISCUSSION AND ANALYSIS

June 30, 2025

See independent auditors’ report.

Financial Highlights (Continued)

 Increases in safety service contracts are attributable to a ri se in the cost of the City’s service contract with the Orange County Fire Authority.

 As of June 30, 2025, the City’s governmental funds reported combined ending fund balances of $157,249,000, an increase of $17,096,000 compared to the prior fiscal year. Approximately 39% of the fund balance, or $61,495,000, is unassigned and avai lable for use at the government’s discretion.

Using the Accompanying Financial Statements

This annual report consists of a series of financial statements . The Statement of Net Position and the Statement of Activities provide information about the activitie s of the City as a whole and present a longer-term view of the City’s finances. Also included in the accompanying report are fund financial statements. For governmental activities, the fund financial sta tements tell how these services are financed in the short term as well as what remains for future spending. Fund financial statements report the City’s operations in more detail than the government-wide statements by providing information about the City’s most significant funds.

Overview of the Financial Statements

The annual report consists of four parts – management’s discussion and analysis (this section), the basic financial statements, required supplementary information, and an optional section that presents combining statements for non-major governmental funds and internal service funds. The basic financial statements comprise three components:

 Government-wide financial statements. These statements provide both long-term and short-term information about the City’s overall financial status.
 Fund financial statements. These statements focus on individual parts of the City government, reporting the City’s operations in more detail than the government-wide statements.  The governmental funds' statements tell how general government services like public safety are financed in the short-term as well as what remains for future spending.  Proprietary fund statements offer short-term, and long-term financial information about the activity the City operates like a private business, i.e., the Water Enterprise Fund.  Notes to financial statements. - Explains some of the information in the financial statements and provides more detailed data.

The statements are followed by a section of required supplementary information that provides additional financial and budgetary information.
5 CITY OF BUENA PARK

MANAGEMENT’S DISCUSSION AND ANALYSIS

June 30, 2025

See independent auditors’ report.

Figure A-1 summarizes the major features of the City’s financial statements, including the portion of the City government they cover and the types of information they co ntain. The remainder of this overview section of management’s discussion and analysis explains the structure and contents of each of the statements.

Figure A-1
Major Features of the City’s Government-wide and Fund Financial Statements

Fund Statements
Government-wide
Statements
Governmental Funds Proprietary Funds
Scope Entire City government
and the City’s
component units
The activities of the City
that are not proprietary
Activities the City
operates similar to
private businesses

Required
financial
statements

 Statement of net
position

 Statement of
activities
 Balance sheet
 Statement of
revenues,
expenditures and
changes in fund
balances

 Statement of net
position

 Statement of
revenues, expenses
and changes in net
position

 Statement of cash
flows

Accounting
basis and
measurement
focus

Accrual accounting and
economic resources
focus

Modified accrual
accounting and current
financial resources focus

Accrual accounting and
economic resources
focus

Type of asset/
liability
information
All assets and liabilities,
both financial and
capital, and short-term
and long-term

Only assets expected to
be used up and liabilities
that come due during the
year or soon thereafter;
no capital assets or long-
term debt included

All assets and liabilities,
both financial and
capital, and short-term
and long-term

Type of inflow/
outflow
information

All revenues and
expenses during year,
regardless of when
cash is received or paid
Revenues for which cash
is received during or
soon after the end of the
year; expenditures when
goods or services have
been received and
payment is due during
the year or soon
thereafter

All revenues and
expenses during the
year, regardless of
when cash is received
or paid

6 CITY OF BUENA PARK

MANAGEMENT’S DISCUSSION AND ANALYSIS

June 30, 2025

See independent auditors’ report.

Reporting the City as a Whole

The accompanying government-wide financial statements include the Statement of Net Position and the Statement of Activities that present financial data for the City as a whole and are designed to provide readers with a broad overview of the City’s financial condition. These statements include all assets and liabilities using the accrual basis of accounting, which is similar to the accounting used by most private- sector companies. All of the current year’s revenues and expenses are taken into account regardless of when cash is received or paid.

These two statements report the City’s net position and changes in the net position. The City’s net position – the difference between assets and liabilities – is one way to measure the City’s financial health or financial position. Over time, increases and decrease s in the City’s net position are one indicator of whether its financial health is improving or deteriorating. Other non-financial factors, however, should be considered, such as changes in the City’s property tax base and the condition of the City’s roads, to assess the overall health of the City.

In the Statement of Net Position and the Statement of Activitie s, we divide the City into two kinds of activities:

 Governmental activities – Most of the City’s basic services are reported in this category, such as general government, development, public protection, transportat ion, environmental, health, and leisure. Sales taxes, property taxes, state subventions, charge s for services, and other revenues finance most of these activities.

 Business-type activity – The City charges a fee to customers to help it cover all or most of the cost of the services accounted for in the Water Enterprise Fund. Customers pay the majority of the cost for water utility services; however, other governments and orga nizations sometimes subsidize certain water programs and capital projects with operating grants and contributions.

Reporting the City’s Major Funds

The fund financial statements provide detailed information about the City’s most significant funds – not the City as a whole. Some funds are required to be established by State law or by bond covenants.

However, City Council establishes many other funds to help it control and manage money for particular purposes or to show that it is meeting administrative responsib ilities for utilizing certain taxes, grants, or other money. The City’s three fund types – governmental, proprietary, and fiduciary, utilize different accounting approaches.

7 CITY OF BUENA PARK

MANAGEMENT’S DISCUSSION AND ANALYSIS

June 30, 2025

See independent auditors’ report.

Reporting the City’s Major Funds (Continued)

 Governmental funds – Most of the City’s basic services are reported in governmental funds, which focus on near-term inflows and outflows of resources available for spending, as well as balances of resources available for expenditure at the end of the fiscal year. These funds are reported using the modified accrual basis of accounting, which measures cash and all other current financial assets that can readily be converted to cash. The governmental fund st atements provide a detailed short- term view of the City’s general government operations and the basic servi ces it provides.

Governmental fund information helps determine whether there are more or fewer financial resources that can be spent in the near future to finance the City’s programs. The relationship or differences between governmental activities (reported in the Statement of Net Position and the Statement o f Activities) and governmental funds are described in a reconciliation following the fund financial statements.

The City maintains 17 individual governmental funds. Informatio n is presented separately in the governmental fund balance sheet and in the governmental fund st atement of revenues, expenditures, and changes in fund balances for the General Fund , and the Housing Successor Special Revenue Fund are considered to be major funds. Data fro m the remaining 15 funds are combined into a single, aggregated presentation. Individual fun d data for each of these non-major governmental funds is provided in a combining statement elsewhere in this report.

 Proprietary funds – When the City charges customers for the services it provides – whether to outside customers or to other units of the City – these services are generally reported in proprietary funds. Proprietary funds are reported in the same way that all activities are reported in the Statement of Net Position and the Statement of Activities. In fact, the C ity’s enterprise fund (a component of proprietary funds) is the same as the business-type activities we report in the government-wide statements but provides more detail and additional information, such as cash flows, for proprietary funds. The City’s one enterprise fund, the Water Enterprise Fund, is considered to be a major fund of the City. The City uses internal service funds (the other co mponent of proprietary funds) to account for its self-insurance, equipment replacement and maintenance, building maintenance, employee benefits, and information technology support. Because these services predominantly benefit governmental rather than business-type functions, they have been included with governmental activities in the government-wide financial statements.

 Fiduciary funds - When the City holds assets and acts as a custodian on behalf of another agency, this is reported as a fiduciary fund. Fiduciary funds are similar to governmental funds in that they are reported using the modified accrual basis of accounting. They differ from governmental funds in that they cannot be used to support the City's functions, and must be used only for those purposes required by that agency. The City has three fiduciary funds - the Successor Agency Fund, the CFD Mall Agency Fund, and the Buena Park Tourism Marketing District Fund. The Successor Agency Fund is a private-purpose trust fund used to account for the as sets and liabilities of the former Redevelopment Agency. When the Redevelopment Agency was dissolved in 2012, a fund was

8 CITY OF BUENA PARK

MANAGEMENT’S DISCUSSION AND ANALYSIS

June 30, 2025

See independent auditors’ report.

Reporting the City’s Major Funds (Continued)

established to handle the remaining assets that were required to meet the long-term debts and other enforceable obligations of the former Redevelopment Agency. The CFD Mall Custodial Fund was established to hold investments for the debt service related to the mall development. Although the City acts as a fiscal agent for this trust fund and holds the r eserve funds for future debt payments, the City has no debt service obligation. The Buena Park Tourism Marketing District was established to improve business conditions and the business environment for tourism businesses in Buena Park through the development and operation of a tourism marketing district and other initiatives. Fiduciary funds are presented separately and are not included in the gove rnment-wide financial statements as they do not support the City's programs.

GOVERNMENT-WIDE FINANCIAL ANALYSIS

Below is a summary of the City’s government-wide financial information (in thousands):

Total Governmental and Business-type Activities
Amount Percent
June 30, June 30, Increase Increase
2025 2024 (Decrease) (Decrease)

Assets $ 523,685 $ 508,215 $ 15,470 3.04% Liabilities 180,257 185,454 (5,197) (2.80%) Deferred Outflow of Resources 29,428 48,020 (18,592) (38.72%) Deferred Inflow of Resources 27,450 46,081 (18,631) (40.43%)

Net Position $ 345,405 $ 324,700 $ 20,705 6.38%

Unrestricted net position $ 8,956 $ (5,724) $ 14,680 256.46%

Long-term debt $ 153,036 $ 157,886 $ (4,850) (3.07%)

Program revenues $ 53,843 $ 50,396 $ 3,447 6.84%

Taxes $ 85,474 $ 81,064 $ 4,410 5.44%

Other general revenues $ 5,839 $ 4,867 $ 972 19.97%

Expenses $ 124,451 $ 119,282 $ 5,169 4.33%

9 CITY OF BUENA PARK

MANAGEMENT’S DISCUSSION AND ANALYSIS

June 30, 2025

See independent auditors’ report.

GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED)

As noted earlier, the net position is a useful indicator of a g overnment’s financial position. A summary of the Statement of Net Position (in thousands) at June 30, 2024, and 2025 is as follows:

Governmental Activities:

Amount Percent
June 30, June 30, Increase Increase
2025 2024 (Decrease) (Decrease)
Assets:

Current and other Assets $ 191,100 $ 176,302 $ 14,798 8.39% Capital Assets, net 255,402 255,858 (456) (0.18%) Total Assets 446,502 432,160 14,342 3.32%

Deferred Outflows 28,606 46,738 (18, 132) (38.79%)

Liabilities:

Current Liabilities 17,260 17,618 (358) (2.03%) Noncurrent Liabilities 143,107 147,491 (4,384) (2.97%) Total Liabilities 160,367 165,109 (4,7 42) (2.87%)

Deferred Inflows 27,450 46,081 (18,6 31) (40.43%)

Net Position:

Net Investment in
Capital Assets 247,123 246,906 217 0.09% Restricted 55,657 52,303 3,354 6.41% Unrestricted (15,489) (31,500) 16,011 50.83%

Total Net Position $ 287,291 $ 267,709 $ 19,582 7.31%

10 CITY OF BUENA PARK
MANAGEMENT’S DISCUSSION AND ANALYSIS
June 30, 2025
See independent auditors’ report.

GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED)
Business-type Activities:

Amount Percent
June 30, June 30, Increase Increase
2025 2024 (Decrease) (Decrease)
Assets:

Current and other Assets $ 39,455 $ 40,561 $ (1,106) (2.73%) Capital Assets, net 37,727 35,494 2,233 6.29% Total Assets 77,183 76,055 1,1 28 1.48% Deferred Outflows 822 1,281 (459) (35.83%)
Liabilities:

Current Liabilities 9,961 9,950 11 0.11% Noncurrent Liabilit
ies 9,929 10,395 (466) (4.48%)
Total Liabilities
19,890 20,345 (455) (2.24%)
Deferred Inflows - - - N/A
Net Position:

Net Investment in
Capital Assets 33,67 0 31,215 2,455 7.86% Unrestricted 24,444 25,776 (1,33 2) (5.17%) Total Net Position $ 58,114 $ 56,991 $ 1,123 1.97% The
largest portion of the City’s assets reflects its investmen t in capital assets (i.e., land, buildings, machinery, equipment, and infrastructure) less any related debt utilized to acquire those assets that are still outstanding. The City uses these capital assets to provid e services to its citizens; consequently, these assets are not available for future expenditure. Although the City’s investment in its capital assets is reported net of related debt, the resources needed to repay this debt must be provided from other sources since capital assets themselves cannot be used to liquidate these liabilities.

An additional portion of the City’s resources, $55,657,000 for governmental activities, are subject to external (legally imposed or statutory) restrictions on how the y may be used. This amount represents 19% of the net position for governmental activities. The unrest ricted portion ($15,489,000) for governmental activities and $24,444,000 for business-type activities are the resources that can be used to finance day-to-day operations without constraints. The unrestricted net position represents (5%) and 42% of the net position for governmental and business-type activities, respectively. 11 CITY OF BUENA PARK

MANAGEMENT’S DISCUSSION AND ANALYSIS

June 30, 2025

See independent auditors’ report.

GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED)

For governmental and business-type activities, the net position increased by $20,705,000. The changes in net position in governmental activities are primarily due to increases in taxes, operating grants, offset by decreases in capital grants and increases in personnel costs . The changes in business-type activities, discussed in later sections, are due to increases in metered water sales and the cost of water.

Tax revenues for the fiscal year increased by $4,410,000 primarily due to increased sales tax revenue, driven largely by the voter-approved Measure R one-cent local sales tax measure. Measure R provides an additional local revenue source to support the City’s Genera l Fund with proceeds used to address service priorities identified by residents and businesses. Prio rities identified include enhancing public safety operations, improving infrastructure, keeping public are as safe and clean, and addressing homelessness. Property tax revenues also saw increases due to a 7.4% increase in assessed taxable property values, reflecting continued strength in the local real estate market.

Operating grants increased by $5,222,000 during the fiscal year due to the receipt of grant funds and contributions related to the Buena Park Navigation Center that were deferred in prior periods. Capital grants decreased due to a large state grant accrued to the prior year for completion of the Whitaker Elementary School Park Improvement Project.

Expenses in the governmental activities increased by $3,263,000 , primarily due to contractually required salary and benefit adjustments, which include pension and health related expenses.

Fluctuations in pension costs have significant impact on annual expenses and reporting them is attributable to the GASB Statement No. 68 requirement to record the current year change of liability, deferred inflows, and deferred outflows of pension resources. (Refer to note 8 of the financial statements). The pension liability is the present value estimate of future benefits and can fluctuate up and down based on market conditions and actuarial valuations. Retirement benefits remain the largest liability for most municipalities, but it is important to note that the payment of this liability extends over decades. The City of Buena Park provides pension benefits to all qualified employees through pension plans administered by the California Public Employees' Retireme nt System (CalPERS). The City currently has three tiers of pension plans based on the date of hire. Many of the City's current employees are on the most costly tier. The City's retirement plans available to new employees are less costly and will significantly reduce the pension liability over a period of many years. Another significant factor in the change in net position is the implementation of GASB 75, which records a liability for other post-employment benefits (OPEB). Increases in safety service contracts are attributable to a rise in the cost of the City’s service contract with the Orange County Fire Authority.

In governmental and business-type activities, the restricted net position increased by $3,354,000 to $55,657,000. These assets are committed for special programs or projects, and for contractor and vendor obligations. Unrestricted net position increased by $14, 679,000, from ($5,724,000) to $8,955,000. The total net position as of June 30, 2025, is $345,405,000.

12 CITY OF BUENA PARK

MANAGEMENT’S DISCUSSION AND ANALYSIS

June 30, 2025

See independent auditors’ report.

GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED)

Total government-wide revenue for governmental and business-typ e activities is $145,157,000 in FY 2024-25, an increase of $8,829,000, or 6%, compared to $136,328,000 in the prior year. Program revenue is $53,844,000, or 37%, of the total revenue, which represents charges for services, grants, and contribution revenues. General revenue is the remaining $9 1,313,000, or 63%, which is primarily comprised of various tax revenues.

Charges for
services

23.8%
Sales and use taxes

28.3%
Other taxes and
revenue

23.4%
Property taxes

11.3%
Operating grants
and contributions

8.8%
Capital grants and
contributions

4.5%
Government-Wide Revenues
13 CITY OF BUENA PARK

MANAGEMENT’S DISCUSSION AND ANALYSIS

June 30, 2025

See independent auditors’ report.

GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED)

Total government-wide expenses for governmental and business-ty pe activities is $124,451,000 in FY 2024-25, an increase of $5,169,000, or 4%, compared to $119,282,000 in the prior year. Consistent with the past years, the public protection expenses are the lar gest expense for the City, which is $48,247,000, or 39%, of the total expenses. The water utility cost is the second largest expense, which represents $22,246,000, or 18%, of the total expenses.

Public protection

38.8%
Water

17.9%
Transportation

9.4%
General
government

12.0%
Development

4.6%
Leisure

4.4%
Environmental

3.7%
Health

7.8%
Interest

1.6%
Government-Wide Expenses
14 CITY OF BUENA PARK

MANAGEMENT’S DISCUSSION AND ANALYSIS

June 30, 2025

See independent auditors’ report.

GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED)

Change in net position of Governmental Activities (in thousands) is as follows:

Amount Percent
June 30, June 30, Increase Increase
2025 2024 (Decrease) (Decrease)
Revenues:

Program Revenues:

Charges for services $ 13,894 $ 14,149 $ (255) (1.80%) Operating grants and contributions 11,445 6,223 5,222 83.91% Capital grants and contributions 6,474 10,339 (3,865) (37.38%) Total Program Revenues 31,813 30,711 1 ,102 3.59%

General Revenues:

Property taxes 16,371 15,404 967 6.28% Sales and use taxes 41,032 38,939 2,093 5.38% Transient occupancy taxes 8,535 7,835 700 8.93% Franchise taxes 2,244 2,110 134 6.35% Other taxes 17,293 16,777 516 3.08% Investment income 3,475 2,808 667 23.75% Other Revenue 620 715 (95) (13.29%) Total General Revenues 89,569 84,588 4,981 5.89% Total Revenues 121,382 115,299 6,083 5.28%

Expenses:

General government 14,890 13,621 1,269 9.32% Leisure 5,427 5,120 307 6.00% Health 9,710 7,720 1,990 25.78%
Transportation 11,638 11,737 (99) (0.84%) Public Protection 48,247 49,633 (1,386) (2.79%) Development 5,739 4,752 987 20.77% Environmental 4,583 4,361 222 5.09% Interest expense 1,971 1,998 (27) (1.35%) Total Expenses 102,205 98,942 3,263 3.30%

Increase in Net Position before
before transfers 19,177 16,357 2,820 17.24%

Transfers 405 233 172 73.82% Change in Net Position 19,582 16,590 2,992 18.03%

Net Position - Beginning of Year 267,709 251,119 16,590 6.61%

Net Position - End of Year $ 287,291 $ 267,709 $ 19,582 7.31%

15 CITY OF BUENA PARK
MANAGEMENT’S DISCUSSION AND ANALYSIS
June 30, 2025
See independent auditors’ report.

GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED)
The cost of all governmental activities for fiscal year 2024-25 is $102,205,000. However, as reported in the Statement of Activities, the amount that the taxpayers ulti mately financed for these activities is $70,392,000. Some of the cost is borne by those who directly be nefited from the programs ($13,394,000), or by other governments and organizations that s ubsidized certain programs with operating grants and contributions ($11,445,000), or with capital grants and contributions ($6,474,000).

The City’s governmental program revenues are $31,813,000. The City paid for the remaining “public benefit” portion of governmental activities with $85,475,000 in taxes and general revenue (some of which could only be used for certain programs), and $4,095,000 in other revenues, such as interest and general entitlements.

Total resources available during the year to finance governmental operations is $389,496,000, consisting of net position at July 1, 2024 of $267,709,000, pro gram revenues of $31,813,000, general revenues of $89,569,000, and transfers of $405,000. Total expenses for governmental activities during the year are $102,205,000 thus creating a net position of $287,291,000 as of June 30, 2025.

Program revenues increased by $1,102,000, a change of 4% from the prior year. The increase is mostly due to deferred revenues received related to the operation of the Buena Park Navigation Center.

Total general revenues increased by $6,083,000, a change of 6% from the previous year. This is primarily due to increases in sales and use taxes and property taxes. Sales and use taxes increased by $2,093,000 or 5% over the previous year, and property taxes increased by $967,000 or 6% compared to last year.

Total governmental expenses increased by $3,263,000, a change o f 3% from the previous year. This increase is primarily due to contractual increases in employee salaries and benefits. 16 CITY OF BUENA PARK

MANAGEMENT’S DISCUSSION AND ANALYSIS

June 30, 2025

See independent auditors’ report.

GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED)

Change in net position of Business-type Activities (in thousands) is as follows:

Amount Percent
June 30, June 30, Increase Increase
2025 2024 (Decrease) (Decrease)
Revenues:

Program Revenues:

Charges for services $ 20,696 $ 19,229 $ 1,467 7.63% Operating grants & contributions 1,335 456 $ 879 192.76% Total Program Revenues 22,031 19,685 2,3 46 11.92%

General Revenues:

Investment income 1,744 1,344 400 29.76% Total General Revenues 1,744 1,344 400 29.76%

Total Revenues 23,774 21,029 2,745 13.05%

Expenses:

Water utility 22,246 20,340 1,906 9.37% Total Expenses 22,246 20,340 1,906 9.37%

Increase in Net Position
before transfers 1,528 689 839 121.77%

Transfers (405) (233) (172) (73.82%)

Change in Net Position 1,123 456 667 146.27%

Net Position - Beginning of
Year - As Restated 56,991 56,535 456 0.81%

Net Position - End of Year $ 58,114 $ 56,991 $ 1,123 1.97%

17 CITY OF BUENA PARK

MANAGEMENT’S DISCUSSION AND ANALYSIS

June 30, 2025

See independent auditors’ report.

GOVERNMENT-WIDE FINANCIAL ANALYSIS (CONTINUED)

The cost of all proprietary (business-type) activities in 2024- 25 was $22,246,000. As shown in the Statement of Activities and Changes in Net Position, the amount paid by users of the system is $20,696,000, operating grants and contributions were $1,335,000, investment income totaled $1,744,000, and transfers out are $405,000. The beginning net p osition was $56,991,000 and the ending net position was $58,114,000. Of the ending net position, $33,670,000, or 58%, was invested in capital assets, and $24,444,000, or 42%, was unrestricted.

Total water revenues increased by $2,745,000, a 13% change from the prior fiscal year. The change in water revenues is primarily due to an increase in metered water utility charges, and additional funding from state water grant funds that are being used to fund a new water well in the City.

Water utility costs increased by $1,906,000, or 9%, primarily due to an increase in salaries and benefits, and an increase in the wholesale cost to provide water to the public. The increase in the wholesale cost of water is due to a $1,029,000 increase in the cost of water p umped from the ground and a $588,000 increase in the cost of water purchased from the Metropolitan Water District. Water utility costs include all the costs to provide water to the public. These costs include labor, materials and supplies, water production, and water distribution charges. There are two water production methods: Pumping water from the ground and purchasing water from the Metropolitan Wate r District. Pumping water is 40% cheaper than purchasing water. However, there are restrictions that limit the amount of water that can be pumped. These restrictions consider various factors, includ ing water demand, drought, rainfall, levels of groundwater, and conservation demands.

Net interfund transfers are $405,000. Of that amount, $72,000 i s transferred to the General Fund for rent payment for City-owned well sites, $148,000 to the Public Liability Fund for the Water Fund's portion of liability and earthquake insurance, $40,000 to fund capital improvement projects, and $and145,000 to the Equipment Maintenance fund for the purchase of a new equ ipment. Business type activities for the 2024-25 fiscal year increased net position by $1,123,000.

18 CITY OF BUENA PARK

MANAGEMENT’S DISCUSSION AND ANALYSIS

June 30, 2025

See independent auditors’ report.

Financial Analysis of the City’s Governmental Funds
Below is an analysis of the City’s governmental fund activities for the year (in thousands):

Amount Percent
June 30, June 30, Increase Increase
2025 2024 (Decrease) (Decrease)
Total Fund Balances:

General Fund $ 105,823 $ 94,573 $ 11,250 11.90% Housing Successor Fund 26,739 26,227 512 1.95% Other Governmental Funds 24,687 19,352 5,335 27.57%

Total Fund Balances $ 157,249 $ 140,153 $ 17,096 12.20%

At the close of the current fiscal year, the City’s governmental fund balances reported a combined ending balance of $157,249,000, an increase of $17,096,000 compared to the prior year.

The General Fund's fund balance is $105,823,000, an increase of $11,250,000 from the previous year.

The increase in General Fund balances is primarily due to increases in sales taxes, property taxes, and operating grants, offset by increases in salaries and benefits, and fire safety services. The Housing Successor fund increased by $512,000 mostly due to a gain on redevelopment property held for resale and changes in deferred loans receivable. The purpose of these deferred loans is to provide funding for developers to provide low-income and moderate-income housing to the population of Buena Park. Other Governmental Funds increased by $5,335,000, or 28%, from the pr evious year primarily due to an increase in capital grants and increases in capital outlay due to various capital improvement projects in the City pending completion. The balance in the State Gas tax F und, and the Measure M2 Fund will vary from year to year, depending on the costs incurred at various stages of different street projects.

The Park in-lieu fund balance increased by $2,423,000, mainly d ue to the reimbursement from a state grant used to fund the Whitaker School Park project.

Other Governmental Funds consist of multiple funds; the largest fund balances derive from the Measure M2 Fund, the Housing and Community Development Fund, the CalHOME Loans Fund, and the HOME Loans Fund. Measure M2 funds are derived from a portion of sale s tax and distributed by the Orange County Transportation Authority for street projects and improve ments. The Housing and Community Development Fund is supported by the federal Community Development Block Grant (CDBG), and assists community programs, and issues home improvement loans and grants to qualified homeowners.

The HOME and CalHOME Loan Funds are federal and state funded pr ograms that assist first-time homebuyers and provide home improvement loans to current qualified homeowners.

19 CITY OF BUENA PARK

MANAGEMENT’S DISCUSSION AND ANALYSIS

June 30, 2025

See independent auditors’ report.

Financial Analysis of the City’s Governmental Funds (CONTINUED)

Spending for the Housing and Community Development fund is "grant driven," so these funds must be spent first before being reimbursed by the granting agency. Measure M2 and Park-in-lieu cannot spend in excess of the revenues they collect, so spending will vary from year to year.

Financial Analysis of the City’s Proprietary Funds

Below is an analysis of the net position of the City’s proprietary funds (in thousands):

Amount Percent
June 30, June 30, Increase Increase
2025 2024 (Decrease) (Decrease)
Total Net Position:

Water Fund $ 58,114 $ 56,991 $ 1,123 1.97% Internal Service Funds 11,917 12,409 (492) (3.96%)

Total Net Position $ 70,031 $ 69,400 $ 631 0.91%

Amount Percent
June 30, June 30, Increase Increase
2025 2024 (Decrease) (Decrease)
Unrestricted Net Position:

Water Fund $ 24,360 $ 25,776 $ (1,416) (5.49%) Internal Service Funds 8,280 9,217 (937) (10.17%)

Total Unrestricted Net Position $ 32,640 $ 34,993 $ (2,353) (6.72%)

The total net position of the Water Enterprise Fund increased $1,123,000, and the unrestricted portion decreased by $2,353,000.

The function of the Internal Service Funds is to provide services to other City departments. These services include the following: equipment/vehicle maintenance a nd replacement, worker’s compensation, public liability, employee benefits, building and grounds maintenance, and information technology support. The Internal Service Funds total net position decreased by $492,000, or 4%, and the unrestricted portion decreased by $937,000, or 10%. The dec rease in net position is primarily due to an increase in the settlement of outstanding claims in the Public Liability Fund.

20 CITY OF BUENA PARK

MANAGEMENT’S DISCUSSION AND ANALYSIS

June 30, 2025

See independent auditors’ report.

Debt Administration
Below is a schedule of the changes to the City’s long-term debt (in thousands). Additional information on the City’s long-term debt is disclosed in note 6 of the financial statements.

As of June 30, 2025, the City’s total debt decreased by $4,656,000.

Balance at Balance at
June 30, June 30,
2024 Additions Deletions 2025
Governmental Activities:

Claims payable $ 6,877 $ 2,296 $ (1,422) $ 7,751 Employee leave benefits 3,492 528 - 4,020 Net OPEB Liability 4,003 - (236) 3,767 Net Pension Liability 49,528 - (800 ) 48,728 2021 Pension Obligation Bonds 82,702 - (4,678) 78,024 PFA-2017 Lease Revenue Bonds 7,755 - (4 65) 7,290 Original Issuance Premium 326 - (25) 301 Lease Payable - 382 (80) 303 Software Subscription Liability 541 - (157) 384

Total Governmental
Activities 155,224 3,206 (7,863) 150,568

Business-type Activities:

Loans payable 4,279 - (306) 3,973 Net Pension Liability 2,837 - ( 80) 2,757 2021 Pension Obligation Bonds 3,658 - (207) 3,451 Employee leave benefits 222 126 - 349

Total Business-type Activities 10,996 126 (593) 10,530

Total Long-Term Obligations $166,220 $ 3,332 $ (8,45 6) $161,096

21 CITY OF BUENA PARK

MANAGEMENT’S DISCUSSION AND ANALYSIS

June 30, 2025

See independent auditors’ report.

Capital Assets

The capital assets of the City are the assets having a historic al cost of more than $1,000 and a useful life of greater than two years that are used in the performance of the City’s functions, including infrastructure assets. The City has elected to use the “Basic Approach” as defined by GASB Statement No. 34 for infrastructure reporting. The following infrastructure networks are recorded as capital assets in the government-wide financial statements:

 Road system, which includes street and alley rights-of-way, pavement, alleys, medians, curbs, gutters, sidewalks, traffic signals, interconnect cables, and bridges.  Storm drain system, which includes storm drain lines and storm drain catch basins.  Sewer system, which includes sewer lines.
 Water system, which includes water lines, water wells, and booster pump stations.

Below is a schedule of the City’s capital assets, net of accumulated depreciation (in thousands):

Amount Percent
June 30, June 30, Increase Increase
2025 2024 (Decrease) (Decrease)
Governmental Activities:

Rights-of-Way $ 48,894 $ 48,894 $ - 0.00% Land 14,363 14,363 - 0.00% Construction in progress 1,375 7,719 (6,344) (82.19%) Buildings 78,218 80,138 (1,920) (2.40%) Improvements 28,595 22,254 6,341 28.49% Machinery and equipment 9,815 8,984 831 9.25% Furniture and fixtures 1,446 882 564 63.95% Infrastructure:

Road system 68,592 68,452 140 0.20% Storm drain system 3,420 3,598 (178) (4.95%) Right-to-Use Subscription Asset 378 574 (196) (34.15%) Right-to-Use Intangible Asset 306 - 306 N/A

Total Governmental Activities 255,402 255,8 58 (456) (0.18%)

22 CITY OF BUENA PARK

MANAGEMENT’S DISCUSSION AND ANALYSIS

June 30, 2025

See independent auditors’ report.

Capital Assets (Continued)

Amount Percent
June 30, June 30, Increase Increase
2025 2024 (Decrease) (Decrease)
Business-type Activities:

Land $ 2 $ 2 $ - 0.00% Construction in progress 2,416 610 1,806 296.07% Buildings 31 33 ( 2) (6.06%) Improvements 2,659 2,029 630 31.05% Pumps and reservoirs 6,219 6,586 (367) (5.57%) Hydrants, meters and connections 5,666 5,9 78 (312) (5.22%) Machinery and equipment 1,242 409 833 203.67% Infrastructure:

Wells 3,193 3,031 162 5.34% Water and sewer lines 16,299 16,816 (517) (3.07%)

Total Business type Activities 37,727 35,494 2,233 6.29%

Total Capital Assets $ 293,129 $ 291,352 $ 1,777 0.61%

Capital assets from governmental activities decreased by $456,000, or 0.2%, and business-type activities increased by $1,777,000, or 0.6%. The primary reason for the decrease in governmental activities is due to depreciation of the City’s infrastructure and capital assets, offset by the capitalization of park improvements, construction-in-progress, and streets and roads projects. Increases in business- type activities are attributable to increases in construction-in-progress, and machinery and equipment.

Further information on the City’s capital assets can be found in note 5 of the financial statements.

Capital asset and infrastructure projects completed in 2024-25 totaled $13,460,000. These improvements include:

 Peak Park & Boisseranc Park Pool Improvements
 Annual Pavement Rehabilitation
 Sewer Lining
 Parks ADA Compliance Project
 Manhole Replacement
 Los Coyotes Drive (Beach to Country) Pavement Rehabilitation  Regio Avenue Pavement Rehabilitation
 Knott Avenue @ Holder Traffic Signal
 Valley View Avenue (Ball to Cerritos) Pavement Rehabilitation  Whitaker-Jaynes Estate and Bacon House Security Updates 23 CITY OF BUENA PARK

MANAGEMENT’S DISCUSSION AND ANALYSIS

June 30, 2025

See independent auditors’ report.

 Storm Drain Improvement Project
 Koreatown Freeway Sign Project
 Traffic Management Center Upgrade
 Annual Battery Backups
 Traffic Signal Improvements

General Fund Budgetary Highlights

Actual General Fund revenues are $14,110,000 higher than the $96,896,000 budgeted for 2024-25 due to increases in sales and use taxes, property taxes, and investment income.

Actual expenditures for the General Fund are $3,295,000 lower t han the $99,161,000 budgeted for 2024-25. Budget savings are primarily due to capital project an d grant program encumbrances that were not fully expended and will be carried forward into 2024-2 5. Other contributing factors include higher costs to operate the Buena Park Navigation Center and public protection services.

There were $164,000 savings in general government, $167,000 sav ings in leisure services, $601,000 savings in transportation services, $2,435,000 savings in community development services, and $2,399,000 savings in capital outlay. When comparing the fiscal year 2024-25 General Fund original budget expenditures and transfers in the amount of $91,443,000 to the final budgeted amount of $99,161,000, the difference is a net increase of $7,718,000. The net increase from the total original budgeted expenditures to the final budget primarily comprises the following appropriation adjustments:

 Appropriations of $493,000 for general government
 Appropriations of $151,000 for leisure
 Appropriations of $403,000 for health
 Appropriations of $175,000 for transportation
 Appropriations of $708,000 for public protection
 Appropriations of $2,344,000 for development
 Appropriations of $106,000 for environmental
 Appropriations of $3,327,000 for capital outlay
 Appropriations of $12,000 for debt service

The changes between the original and the amended budget are primarily due to the carryover of encumbrances from the prior fiscal year and additional appropriations for capital improvement projects approved by the City Council during the fiscal year.

24 CITY OF BUENA PARK

MANAGEMENT’S DISCUSSION AND ANALYSIS

June 30, 2025

See independent auditors’ report.

Economic Factors and Next Year’s Budgets and Rates

The key assumptions in the General Fund forecast for fiscal year 2025-26 are:

 Moderately positive overall economic conditions
 Sales Tax revenues projected to increase, driven by Measure R funding  Property Tax revenues expected to remain stable
 Moderate increases in Transient Occupancy Tax revenues  Continued growth in development and construction activity

Contacting the City’s Financial Management

This financial report is designed to provide our citizens, taxp ayers, customers, and creditors with a general overview of the City’s finances and to show the City’s accountability for the money it receives.

If you have questions about this report, separate reports of the City’s component units, or need additional financial information, contact the Director of Finan ce’s Office, at City of Buena Park, 6650 Beach Boulevard, Buena Park, California 90622.
25 BASIC FINANCIAL STATEMENTS
City of Buena Park
Statement of Net Position
June 30, 2025
Governmental Business-type
Activities Activities Total
ASSETS
Cash and Investments 101,994,228 $ 35,148,034 $ 137,142,262 $ Receivables:

Accounts 8,388,178 3,422,747 11,810,925 Interest Receivable 1,934,817 198,074 2,132,891 Taxes Receivable 178,184 - 178,184 Loans Receivable, net 32,176,251 - 32, 176,251 Due From Other Governments 11,066,433 - 11, 066,433 Prepaid Items 188,765 23,259 212,024 Inventory 60,920 - 60,920 Lease Receivable 2,178,053 - 2,178,053 Property Held for Resale 24,416,185 - 24, 416,185 Restricted Cash and Investments 8,518,239 663,043 9,181,282 Capital Assets, Not Being Depreciated: 64,632,141 2,418,963 67,051,104 Capital Assets, Net of Accumulated Deprecation: 190,769,861 35,308,455 226,078,316 Total Assets 446,502,255 77,182,575 523,684,830

DEFERRED OUTFLOWS OF RESOURCES
OPEB Related Items 968,811 - 968,811 Pension Related Items 27,636,916 821,798 28,458,714 Total Deferred Outflows of Resources 28,605,727 821,798 29,427,525

LIABILITIES
Accounts Payable 4,020,820 5,631,429 9,652,249 Accrued Liabilities 5, 449,925 102,181 5,552,106 Interest Payaable 60,892 60,892 Deposits Payable 211,371 417,701 629,072 Unearned Revenue 55,414 3,209,042 3,264,456 Noncurrent Liabilities:

Due Within One Year 7,461,138 600,966 8,062,104 Due in
More Than One Year 143,107,011 9,928,904 153,035,915 Total Liabilities 160,366,571 19,890,223 180,256,794

DEFERRED INFLOWS OF RESOURCES
Lease Related 2,178,053 - 2,178,053 OPEB Related Items 688,983 - 688,983 Pension Related Items 24,583,150 - 24, 583,150 Total Deferred Inflows of Resources 27,450,186 - 27, 450,186

NET POSITION
Net Investment in Capital Assets 247,122,991 33,669,504 280,792,495 Restricted for:

Residential Housing 37,666,231 - 37, 666,231 Transportation 13,181,273 - 13, 181,273 Development 651,098 - 651,098 Environment 505,994 - 505,994 Pension 2,228,096 - 2,228,096 Public Protection 1,424,053 - 1,424,053 Unrestricted (15,488,511) 24,444,646 8,956,135 Total Net Position 287,291,225$ 58,114,150$ 345,405,375$ The accompanying notes are an integral part of this statement. 26 City of Buena Park
Statement of Activities
Year Ended June 30, 2025
Charges Operating Capital
for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions Total Primary Government:

Governmental Activities:

General Government 14,889,762$ 1,169,154$ 12,689$ -$ 1,181,843$ Leisure 5,426,763 1,302,561 803,061 2,236,777 4,342,399 Health 9,710,440 4,903,733 10,246 109,534 5,023,513 Transportation 11,638,365 151,159 573,702 2,827,521 3,552,382 Public Protection 48,246,957 3,149,224 3,577,315 3,580 6,730,119 Development 5,738,621 3,082,892 6,468,333 1,296,358 10,847,583 Environmental 4,583,101 134,859 - - 134,859 Interest on Long-Term Debt 1,970,887 - - - - Total Governmental Activities 102,204,896 13,893,582 11,445,346 6,473,770 31,812,698 Business-type Activities:

Water 22,246,190 20,695,933 1,334,785 - 22,030,718 Total Business-type Activities 22,246,190 20,695,933 1,334,785 - 22,030,718 Total Primary Government 124,451,086$ 34,589,515$ 12,780,131$ 6,473,770$ 53,843,416$ General Revenues:

Taxes:

Property Taxes
Sales Taxes
Franchise Taxes
Transient Occupancy Taxes
Business License Tax
Utility Users Taxes
Motor Vehicle in-lieu
Miscellaneous Revenues
Investment Income
Transfers In/(Out)
Total General Revenues and Transfers
Change in Net Position
Net Position - Beginning
Net Position - Ending
Program Revenue
s
The accompanying notes are an integral part of this statement. 27 Governmental Business-type
Activities Activities Total
(13,707,919)$ -$ (13,707,919)$
(1,084,364) - (1,084,364)
(4,686,927) - (4,686,927)
(8,085,983) - (8,085,983)
(41,516,838) - (41,516,838)
5,108,962 - 5,108,962
(4,448,242) - (4,448,242)
(1,970,887) - (1,970,887)
(70,392,198) - (70,392,198)
- (215,472) (215,472)
- (215,472) (215,472)
(70,392,198) (215,472) (70,607,670)
16,370,511 - 16,370,511
41,032,053 - 41,032,053
2,243,783 - 2,243,783
8,534,611 - 8,534,611
1,376,389 - 1,376,389
4,100,372 - 4,100,372
11,816,680 - 11,816,680
619,717 - 619,717
3,475,439 1,743,722 5,219,161
405,027 (405,027) -
89,974,582 1,338,695 91,313,277
19,582,384 1,123,223 20,705,607
267,708,841 56,990,927 324,699,768
287,291,225$ 58,114,150$ 345,405,375$
Net (Expense) Revenue andChanges in Net Position
28 City of Buena Park
Balance Sheet
Governmental Funds
June 30, 2025
Special
Revenue Other
Housing Governmental
General Successor Funds Total
ASSETS
Cash and Investments 64,671,353$ 1,763,531$ 17,580,283$ 84,015,167$ Restricted Cash 8,518,239 - - 8,518,239 Receivables:

Accounts 7,281,572 - 1,084,156 8,365,728 Interest Receivable 367,579 9,821 1,456,836 1,834,236 Taxes Receivable 178,184 - 178,184 Loans Receivable, net 324,045 24,973,421 6,862,967 32,160,433 Due from Other Governments 9,888,064 - 1,178,369 11,066,433 Due from Other Funds 354,648 - - 354,648 Prepaid Items 67,527 - - 67,527 Inventory 60,920 - - 60,920 Lease Receivable 2,178,053 - - 2,178,053 Property Held for Resale 24,416,185 - - 24,416,185 Total Assets 118,306,369$ 26,746,773$ 28,162,611$ 173,215,753$

LIABILITIES
Accounts Payable 2,289,905$ 70$ 435,512$ 2,725,487$ Accrued Liabilities 5,363,923 7,623 33,853 5,405,399 Deposits Payable 150 - 211,221 211,371 Unearned Revenue 55,414 - - 55,414 Due to Other Funds - - 354,648 354,648 Total Liabilities 7,709,392 7,693 1,035,234 8,752,319

DEFERRED INFLOWS OF RESOURCES
Lease Related 2,178,053 - - 2,178,053
Unavailable Revenue 2,595,986 - 2,440,217 5,036,203 Total Deferred Inflows of Resources 4,774,039 - 2,440,217 7,214,256

FUND BALANCE (DEFICITS)
Nonspendable 24,544,632 - - 24,544,632 Restricted 8,518,239 26,739,080 24,823,199 60,080,518 Committed - - - - Assigned 11,128,809 - - 11,128,809 Unassigned 61,631,258 (136,039) 61,495,219 Total Fund Balances (Deficits) 105,822,938 26,739,080 24,687,160 157,249,178 Total Liabilities, Deferred Inflows
and Fund Balances (Deficits) 118,306,369$ 26,746,773$ 28,162,611$ 173,215,753$ The accompanying notes are an integral part of this statement. 29 Fund balances of governmental funds 157,249,178$
Amounts reported for governmental activities in the Statement of Net Position are different because:

Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds.

Capital Assets 385,809,517
Accumulated Depreciation (134,044,721) 251,764,796
Other long-term assets are not available to pay for current period expenditures and, therefore, are reported as unavailable revenues in the funds. 5,036,203
Interest Payable on long-term debt did not require current financial resources. Therefore, interest payable was not reported as a liabiltiy in the funds. (60,892)
Long term liabilities are not due and payable in the current period and are not reported in the funds.

Employee Leave Benefits (3,921,058)
Software Subscription Liability (385,498)
Lease Payable (302,878)
2017 Lease Revenue Bonds (7,290,000)
Premium on Bonds (299,885)
2021 Pension Obligation Bonds (78,024,199)
Net Pension Liability (47,632,643)
Net OPEB Liability (3,766,728)
Amounts for deferred inflows and deferred outflows related to the City's Net Pension Liability are not reported in the funds.

Deferred Outflows Related to Pensions 27,310,716
Deferred Inflows Related to Pensions (24,583,150)
Deferred Outflows Related to OPEB 968,811
Deferred Inflows Related to OPEB (688,983)
Internal service funds are used by management to charge the costs of certain activities, such as equipment management, to individual funds.

The assets and liabilities of the internal service funds must be added to the statement of net position. 11,917,435
Net position of governmental activities 287,291,225$
City of Buena Park
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
June 30, 2025
The accompanying notes are an integral part of this statement. 30 Special
Revenue
Formerly major Other
Housing Park Governmental
General Successor In-Lieu Funds Total

REVENUES
Taxes 84,864,097 $ - $ - $ 610,302$ 85,474,399$ Licenses & Permits 1,258,701 - - - 1,258,701 Fines and Forfeitures 876,023 - - - 876,023 Intergovernmental 9,174,055 - - 9,647,698 18,821,753 Charges for Services 10,151,182 488,318 - 603,151 11,242,651 Investment Income 4,063,933 106,907 - 1,594,843 5,765,683 Miscellaneous 618,249 248,280 - 1,630 868,159 Total Revenues 111,006,240 843,505 - 12,457,624 124,307,369

EXPENDITURES
Current:

General Government 9,569,187 - - 10,534 9,579,721 Leisure 4,593,313 - - - 4,593,313 Health 9,710,440 - - - 9,710,440 Transportation 5,386,721 658,911 6,045,632 Public Protection 49,325,332 - - 1,460,288 50,785,620 Development 3,771,851 331,161 1,552,264 5,655,276 Environmental 4,583,101 - - - 4,583,101 Capital Outlay 1,799,748 - - 6,476,440 8,276,188 Debt Service:

Principal 5,143,100 - - - 5,143,100
Interest 1,983,437 - - - 1,983,437 Total Expenditures 95,866,230 331,161 - 10,158,437 106,355,828 Excess (Deficiency) of Revenues
over Expenditures 15,140,010 512,344 - 2,299,187 17,951,541

OTHER FINANCING SOURCES (USES)
Transfers In 124,927 - - 4,480,775 4,605,702 Transfers Out (4,397,741) - - (1,445,234) (5,842,975) Issuance of Debt 382,379 - - - 382,379 Total Other Financing Sources (Uses) (3,890,435) - - 3,035,541 (854,894) Net Change in Fund Balances 11,249,575 512,344 - 5,334,728 17,096,647 Fund Balances, Beginning, as previously reported 94,573,363 26,226,736 (2,409,591) 21,762,023 140,152,531 Change within financial reporting entity (major to nonmajor) - - 2,409,591 (2,409,591) - Fund Balances, Beginning, as adjusted 94,573,363 26,226,736 - 19,352,432 140,152,531 Fund Balances, Ending 105,822,938$ 26,739,080$ -$ 24,687,160$ 157,249,178$ City of Buena Park
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
Year Ended June 30, 2025
The accompanying notes are an integral part of this statement. 31 Net change in fund balances-total governmental funds 17,096,647$ Amounts reported for governmental activities in the Statement of Activities are different because:

Governmental funds report capital outlays as expenditures. However, in the Statement of Activities the cost of these assets is allocated over their estimated useful lives as depreciation expense.

Capital Expenditures 7,494,090
Depreciation Expense (8,334,500)
Loss on Disposal of Capital Assets (59,971)
Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds. (2,925,115) The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of principal of long-term debt consumes the current financial resources of governmental funds.

Neither transaction, however, has any effect on net position. Also, governmental funds report the effect of premiums, discounts and similar items when debt is first issued, whereas these amounts are deferred and amortized in the Statement of Activities. The effect of these differences are as follows:

Principal Paid on Pension Obligation Bonds 4,678,100
Principal Paid on Lease Revenue Bonds 465,000
Lease Proceeds (382,379)
Amortization of Premium on Lease Revenue Bonds 25,342
Subscription Liability Payments 156,602
Lease Payments 79,501
Accrued interest on bonds is not recorded in the governmental funds. This is the net change in accrued interest for the period. (12,792) Some expenses reported in the Statement of Activities do not require the use of current financial resources and are not reported as governmental fund expenditures:

Net Change in Employee Leave Benefits (506,744)
Net Change in Net Pension Liability 768,591
Net Change in Net OPEB Liability 235,734
Net Change in Deferred Outflows Pension Related Amounts (17,707,848) Net Change in Deferred Inflows Pension Related Amounts 19,121,120 Net Change in Deferred Outflows OPEB Related Amounts (242,545) Net Change in Deferred Inflows OPEB Related Amounts 125,612 Internal service funds are used by management to charge the costs of certain activities, such as equipment management, to individual funds.

The net revenue (expense) of the internal service funds is reported with governmental activities. (492,061)
Change in net position of governmental activitie
s 19,582,384$
City of Buena Park
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities Year Ended June 30, 2025
The accompanying notes are an integral part of this statement. 32 City of Buena Park
Statement of Net Position
Proprietary Funds
June 30, 2025
Business-type Governmental
Activities Activities
Water Internal
Enterprise Fund Service Funds
ASSETS
Current Assets:

Cash and Investments 35,148,034 $ 17,979,061 $
Accounts Receivable, Net 3,422,747 22,450
Interest Receivable 198,074 100,581
Loans Receivable - 15,818
Prepaid Items 23,259 121,238
Total Current Assets 38,792,114 18,239,148
Noncurrent Assets:

Restricted Cash and Investments 663,043 -
Capital Assets, Not Being Depreciated 2,418,963 - Capital Assets, Net of Accumulated Depreciation 35,308,455 3,637,206 Total Noncurrent Assets 38,390,461 3,637,206
Total Assets 77,182,575 21,876,354

DEFERRED OUTFLOWS OF RESOURCES
Pension Related Items 821,798 326,200
Total Deferred Outflows of Resources 821,798 326,200

LIABILITIES
Current Liabilities:

Accounts Payable 5,631,429 1,295,333
Accrued Liabilities 102,181 44,526
Deposits Payable 417,701 -
Unearned Revenue 3,209,042 -
Current Portion of Long-Term Liabilities:

Employee Leave Benefits 87,156 18,271
Loans Payable 305,640 -
Bonds Payable 208,170 -
Claims Payable - 500,000
Total Current Liabilities 9,961,319 1,858,130 Noncurrent Liabilities:

Employee Leave Benefits 261,469 81,352
Loans Payable 3,667,683 -
Bonds Payable 3,242,631 -
Claims Payable - 7,251,242
Net Pension Liability 2,757,121 1,094,395
Total Noncurrent Liabilities 9,928,904 8,426,989 Total Liabilities 19,890,223 10,285,119

NET POSITION
Net Investment in Capital Assets 33,754,095 3,637,206 Unrestricted 24,360,055 8,280,229
Total Net Position 58,114,150 $ 11,917,435 $
The accompanying notes are an integral part of this statement. 33 City of Buena Park
Statement of Revenues, Expenses, and Changes in Net Position Proprietary Funds
Year Ended June 30, 2025
Business-type Governmental
Activities Activities
Water Internal
Enterprise Fund Service Funds

OPERATING REVENUES
Charges for Services 20,695,933$ 8,847,906$
Other Income - -
Total Operating Revenue 20,695,933 8,847,906

OPERATING EXPENSES
Self-insurance - 4,745,812
Employee Benefits - 179,241
Maintenance and Supplies - 5,451,890 Information Systems - 742,475
Water Services 19,025,406 -
Health Services 1,283,610 -
Depreciation 1,847,083 700,376
Total Operating Expenses 22,156,099 11,819,794
Operating Income (Loss) (1,460,166) (2,971,888)

NONOPERATING REVENUES (EXPENSES)
Investment Income 1,743,722 823,081
Intergovernmental Grants 1,334,785 -
Interest Expense (74,958) -
Gain/ (Loss) on Disposal of Capital Assets (15,133) 14,446 Total Nonoperating Revenues (Expenses) 2,988,416 837,527 Income Before Contributions and Transfers 1,528,250 (2,134,361) Transfers In - 1,854,000
Transfers Out (405,027) (211,700)
Change in Net Position 1,123,223 (492,061)
Net Position, Beginning 56,990,927 12,409,496
Net Position, Ending 58,114,150$ 11,917,435$
The accompanying notes are an integral part of this statement. 34 City of Buena Park
Statement of Cash Flows
Proprietary Funds
Year Ended June 30, 2025
Business-type Governmental
Activities Activities
Water Internal
Enterprise Fund Service Funds
Cash Flows from Operating Activities
Cash Received from Customers 20,555,534 $ - $
Cash Received from User Departments - 8,848,747 Cash Paid to Suppliers for Goods and Services (14,548,534) (7,662,112) Cash Paid to Employees for Services (3,937,346) (1,558,069) Net Cash from Operating Activities 2,069,654 (371,434) Cash Flows from Noncapital Financing Activities
Cash Received from Employee Loans - 422 Principal Paid on Debt (206,900) -
Cash Paid (to) from Other Funds (405,027) 1,642,300 Net Cash from Noncapital Financing Activities (611,927) 1,642,722 Cash Flows from Capital and Related Financing Activities Acquisition and Construction of Capital Assets (4,095,493) (1,144,632) Proceeds from the Sale of Assets - 14,446 Proceeds from Capital Grants - - Principal Paid on Debt (305,641) -
Interest Paid on Debt (74,958) -
Net Cash from Capital and Related Financing Activities (4,476,092) (1,130,186) Cash Flows from Investing Activities
Interest on Investments 1,781,382 810,798
Net Cash from Investing Activities 1,781,382 810,798 Net Increase (Decrease) in Cash and Cash Equivalents (1,236,983) 951,900 Cash and Cash Equivalents, Beginning of Year 37,048,060 17,027,161 Cash and Cash Equivalents, End of Year 35,811,077$ 17,979,061 $ Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities
Operating income (loss) (1,460,166)$ (2,971,888)$
Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities:

Depreciation 1,847,083 700,376
(Increase) Decrease in Accounts Receivable (168,913) 841 (Increase) Decrease in Inventory and Prepaid Items (239) (2,005) (Increase) Decrease in Deferred Outflows - Pensions 459,353 182,335 Increase (Decrease) in Accounts Payable 1,310,405 843,196 Increase (Decrease) in Accrued Liabilities 7,201 12,281 Increase (Decrease) in Deposits Payable 28,514 - Increase (Decrease) in Employee Leave Benefits 126,412 21,113 Increase (Decrease) in Net Pension Liability (79,996) (31,754) Increase (Decrease) in Claims and Judgments - 874,071 Net Cash Provided (Used) by Operating Activities 2,069,654 $ (371,434) $ The accompanying notes are an integral part of this statement. 35 Successor
Agency
Private-purpose Custodial
Trust Fund Funds
ASSETS
Cash and Investments 8,527,646 $ 469,528 $
Accounts Receivable - 134,509
Prepaids - 20,000
Restricted Cash and Investments 1,359,067 4,977,606 Interest Receivable 47,633 -
Total Assets 9,934,346 5,601,643

DEFERRED OUTFLOWS OF RESOURCES
Deferred Charge on Refunding 1,548,793 -

LIABILITIES
Accounts Payable 166 155,331
Accrued Liabilities 2,913 -
Deposits Payable 13,129 -
Interest Payable 467,600 -
Bonds Payable, due within one year 2,370,000 -
Bonds Payable, due in more than one year 33,357,322 - Total Liabilities 36,211,130 155,331

NET POSITION
Restricted for:

Successor Agency (24,727,991) -
Individuals and Organizations - 5,446,312 (24,727,991)$ 5,446,312$
City of Buena Park
Statement of Net Position
Fiduciary Funds
June 30, 2025
The accompanying notes are an integral part of this statement. 36 Successor
Agency
Private-purpose Custodial
Trust Fund Funds

ADDITIONS
Contributions:

Taxes and assessments collected for others 5,801,159$ 1,385,882$ Investment Earnings:

Interest Income 429,930 -
Total Additions 6,231,089 1,385,882

DEDUCTIONS
Administrative Costs 1,887,467 1,480,174
Contractual Obligations 43,952 87,433
Interest on Bonds 1,073,198 -
Total Deductions 3,004,617 1,567,607
Change in Net Position 3,226,472 (181,725)
Net Position - Beginning of Year (27,954,463) 5,628,037 Net Position - End of Year (24,727,991)$ 5,446,312$
City of Buena Park
Statement of Changes in Net Position
Fiduciary Funds
Year Ended June 30, 2025
The accompanying notes are an integral part of this statement. 37 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The basic financial statements of the City of Buena Park, Cali fornia (City) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The more significant of the City’s accounting policies are described below.

A) Financial Reporting Entity

The City of Buena Park was i ncorporated January 27, 1953 under the general laws of the State of California.

The City became a charter City in November 2008.

The accounting policies of the Ci ty of Buena Park (City) conform to accounting principles generally accepted in the United States of America as applicable to governments. As required by accounting principles generally accepted in the United States of America, these financial statements present the City and its component units, entities for which the City is considered to be financially accountable. The City is considered to be financially accountable for an organization if the City appoints a voting majority of that organization’s governing body and the City is able to impose its will on that organization or there is a potential for that organization to provide specific financial benefits to or impose specific financial burdens on the City. The City is also considered to be financially accountable for an organization if that organization is fiscally dependent upon the City (i.e., it is unable to adopt its budget, levy taxes, set rates or charges, or issue bonded debt without approval from the City). In certain cases, other organizations are included as component units if the nature and significance of their relationship with the City are such that their exclusion would cause the City’s financial statements to be misleading or incomplete. The accompanying financial statements include the financial activities of the City, and its component unit, the Buena Park Public Financing Authority.

Buena Park Public Financing Authority

The Buena Park Public Financing Authority (Authority) was form ed for the purpose of financing acquisitions and infrastructure improvements. The PFA and the City have a financial and operational relationship, which requires that the PFA’s financial statements be blended into the City’s financial statements. The PFA’s Board consists exclusively of all five members of the City Council. Separately issued financial statements of the PFA are not available.

B) Basis of Accounting and Measurement Focus

The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements.

Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar programs are recognized as revenue as soon as all eligibility requirements imposed by providers have been met.

Governmental fund financial statements are reported using the c urrent financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized when they are both measurable and available. Amounts are considered measurable when they can be estimated, or otherwise determined.

Revenues are considered to be available if they are collected within the current period or soon enough thereafter to pay for liabilities in the current period. For th is purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. 38 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

1) SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES – Continued

Sales taxes, property taxes, fr anchise taxes, gas taxes, motor vehicle in lieu, transient occupancy taxes, grants and interest associated with the current fiscal period are all considered to be susceptible to accrual and have been recognized as revenues of the current fiscal period t o the extent normally collected within the availability period. Other revenue items are considered to be measurable and available when cash is received by the City.

Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the City’s enterprise fund and internal service funds are charges to customers for services provided. Operating expenses for the City’s enterpris e fund and internal service fu nds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.

The City’s internal service funds are presented in the proprietary funds financial statements. Because the principal users of the internal services are the City’s governmental activities, the financial statements of the internal service fund are consolidated in the governmental acti vities column when presented in the government-wide financial statements. To the extent possible, the cost of these services is reported in the appropriate functional activity (general government, public protection, development, etc.).

As a general rule, the effect of interfund activity has been el iminated from the government-wide financial statements. Interfund services provided and used are not eliminated in the process of consolidation.

Amounts reported as program revenues include 1) charges to customers or applicants for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than program revenues. Likewise, general revenues include all taxes.

When both restricted and unrestricted resources are combined and are available for use, it is the City’s policy to use restricted resources first, then unrestricted resources as they are needed.

Government-wide and Fund Financial Statements

The basic financial statements of the City are composed of the following:

 Government-wide Financial Statements
 Fund financial statements
 Notes to financial statements

The City’s basic financial statements are prepared in accordanc e with accounting principles generally accepted in the United States of America. The Governmental Accounting Standards Board is the acknowledged standard setting body for establishing accounting and financial reporting standards followed by governmental entities in the United States of America.

39 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

1) SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES – Continued

Government-wide Financial Statements:

The government-wide financial statements (i.e., the Statement o f Net Position and the Statement of Activities) report information on all of the non-fiduciary acti vities of the primary government and its component units. For the most part, the effect of interfund activity has been removed from these statements.

Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support.

The Statement of Activities demonstrates the degree to which direct expenses of a given function are offset by program revenues. Direct expenses are expenses that are clea rly identifiable with a specific program, project, function or segment. Program revenues of the City include: 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contri butions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and oth er items that are not properly included among program revenues are reported instead as general revenues.

Fund Financial Statements

Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds.

Major governmental funds are reported as separate columns in the fund financial statements.

Fund Classifications

The City reports the following major governmental funds:

The General Fund is the general operating fund of t he City. This fund is used t o account for all financial resources of the City, except for those required to be accounted for in another fund

The Housing Successor Fund is used to account for future affordable housing projects. The majority of revenues recorded in the fund are loan repayments and proceeds for sale of properties held for low and moderate-income housing purposes.

The City reports the following major proprietary funds:

The Water Enterprise Fund is used to account for the costs (including depreciation) of p roviding water services to the general public and to account for the user charges by which these costs are recovered.

Additionally, the City reports the following fund types:

The Internal Service Funds are used to finance and account for activities involved in rendering information technology, equipment replacement and maintenance, building maintenance, employee benefits and self- insurance services to departments within the City. Costs of mat erials and services used are accumulated in these funds and charged to the user departments as such goods are delivered or services are rendered. 40 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

1) SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES – Continued

Fiduciary fund financial statements consist of a Statement of Fiduciary Net Position and a Statement of Changes in Fiduciary Net Position. The City has two types of fiduciary funds, custodial funds and a private- purpose trust fund. Custodial funds are used to account for the assets held for distribution by the City as an agent for another entity for which the City has custodial responsibility and accounts for the flow of assets.

Private-purpose trust funds account for resources of all other trust arrangements in which principal and income benefit individuals, private organizations, or other gov ernments (i.e. unclaimed property/escheat property). Fiduciary funds are accounted for using the accrual basis of accounting. The City reports the following fiduciary funds:

Custodial Funds – account for funds in which the City is acting as a custodian for another agency. The specific nature of the activities reported in the custodial funds are the Buena Park Mall Community Facilities District and the Buena Park Tourism Marketing District.

Successor Agency Private-purpose Trust Fund – accounts for assets and liabilities transferred in fiscal year 2012 from the Redevelopment Agency of the City of Buena Park to the Successor Agency Trust Fund.

C) Cash and Investments

Investments are reported in the accompanying balance sheet at fair value, except for certain certificates of deposit and investment contracts that are reported at cost because they are not transferable and they have terms that are not affected by changes in market interest rates.

Changes in fair value that occur during a fiscal year are recognized as investment income reported for that fiscal year. Investment income includes interest earnings, changes in fair value, and any gai ns or losses realized upon the liquidation or sale of investments.

The City pools cash and investments of all funds, except for assets held by fiscal agents. Each fund’s share in this pool is displayed in the accompanying financial stateme nts as cash and investments. Investment income earned by the pooled investments is allocated to the various f unds based on each fund’s average cash and investment balance.

For purposes of the statement of cash flows, cash equivalents are defined as short-term, highly liquid investments that are both readily convertible to known amounts of cash or so near their maturity that they present insignificant risk of changes in value because of chang es in interest rates, and have an original maturity date of 3 months or less. Cash equivalents represent the proprietary funds’ share in the cash and investment pool of the City.

D) Inventories and Prepaid Items

Inventories held by the General Fund are stated at cost on a f irst-in, first-out basis. The General Fund inventories are recorded as an expenditure when used (consumption method).

Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both the government-wide and fund financial st atements. The cost of prepaid items is recorded as expenditures/expenses when consumed rather than when purchased.

41 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

1) SUMMARY OF SIGNIFICANT ACC OUNTING POLICIES – Continued

E) Property Held for Resale

Property held for resale is reported in Housing Successor spec ial revenue fund and the General Fund.

Property held for resale is valued at the lower of cost or expected net realizable value.

F) Property Taxes

Under California law, property taxes are assessed and collecte d by the counties up to 1% of assessed value, plus other increases approved by the voters. The property taxes go into a pool, and are then allocated to the cities based on complex formulas. Accordingly, the City accrues only those taxes which are received within 60 days after year end. The property tax calendar is as follows:

G) Claims and Judgements

The City records a liability for litigation, judgments, and claims when it is probable that an asset has been impaired or a liability (includi ng incurred but not reported) has been incurred prior to yearend and the probable amount of loss (net of any insurance coverage) can be reasonably estimated. This liability is recorded in the internal service fund that accounts for the City’s self-insurance activities.

H) Compensated Absences Payable

For governmental funds, compensated leave payable is recorded as current and noncurrent liabilities and as expenses only on the Government-Wide Financial Statements. For proprietary funds, current and non- current liabilities for compensated leave payable are recorded as expenses in both the Government-wide Financial Statements and the Fund Financial Statements.

I) Capital Assets

Capital assets, which include land, buildings, improvements, e quipment, furniture, and infrastructure assets (e.g. roads, sidewalks, and similar items), are reported in the applicable governmental or business-type activities in the Government-Wide Financial Statements. Capital assets are recorded at historical cost or estimated historical cost if actual cost is not available. Dona ted assets, donated works of art and similar items, and capital assets received in service concession arrangements are valued at their acquisition value on the date received. Generally, capital asset purchases in excess of $1,000 are capitalized if they have an expected useful life of two years or more.

For capital assets, depreciat ion is recorded on a straight-line basis over the useful lives of the assets as follows:

Lien date January 1
Levy date July 1 to June 30
Due date November 1 and March 1
Delinquent dates December 10 and April 10
Property Tax Calendar
42 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

1) SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES – Continued

The City elected to use the Ba sic Approach as defined by GASB Statement No. 34 for infrastructure reporting. The City conducted a valuation of its infrastructure assets as of July 1, 2002. This valuation determined the original cost using one of the following methods:

 Use of historical records where available.
 Standard unit costs approach for the construction/acquisition date  Present cost indexed by a reciprocal factor of the price incre ase from the construction/acquisition date to the current date.

Accumulated depreciation is defined as the total depreciation f rom the date of construction/acquisition to the current date on a straight-line method using industry accepted life expectancies for each infrastructure subsystem. The book value was then computed by deducting the ac cumulated depreciation from the original cost.

J) Notes and Loans Receivable

The accompanying financial statements report certain loans rece ivable for loans made to private developers, private homeowners, and other parties. Where applicable, an allowance for doubtful accounts has been recorded to reflect management’s best estimate of prob able losses associated with non- repayment.

K) Deferred Outflows/Inflows of Resources

In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element represents consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/ expenditure) until then. The City has certain items that qualify for reporti ng in this category: 1) a deferred charge on refunding resulting from the difference in the carrying value of refunded debt and its reacquisition price, which is deferred and amortized over the shorter of the life of the refunded or refunding debt, and 2) deferred outflows relating to the City’s net pension and OPEB liabilities.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statemen t element represents an acquisition of net assets that applies to a future period(s) and so will not be re cognized as an inflow of resources (revenue) until that time. The City reports deferred inflows for certain items under the modified accrual basis of accounting. Accordingly, unavailable revenue is reported only in the governmental funds balance sheet.

Buildings 25 - 45 years
Pumping Plant, Reservoir, Wells 15 - 50 years
Distribution System 25 - 50 years
Sewer Lines 75 years
Water System 20 - 75 years
Improvements 10 - 40 years
Machinery and Equipment 2 - 20 years
Furniture and Fixtures 2 - 20 years
Infrastructure 25 - 75 years
43 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

1) SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES – Continued

The governmental funds report unavailable revenues related to interest earned on loans. These amounts are deferred and recognized as an inflow of resources in the pe riod that the amounts become available.

The City also reports deferred inflows relating to the net pension and OPEB liabilities.

L) Pensions

For purposes of meas uring the net pension liability and deferre d outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plans (Plans) and additi ons to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

M) Other Postemployment Benefits (OPEB)

For purposes of measuring the total OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, generally accepted accounting principles require that the reported results must pertain to liability and asset informatio n within certain defined timeframes. For this report, the following timeframes are used: June 30, 2023 Valua tion Date; June 30, 2024 Measurement Date; and July 1, 2023 through June 30, 2024 Measurement Period.

N) Net Position Flow Assumption

Sometimes the City will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted net position and unrestricted net position in the government-wide a nd proprietary fund financial statements, a flow assumption must be made about the order in which the resou rces are considered to be applied. It is the City’s policy to consider restricted net position to have b een depleted before unrestricted net position.

O) Fund Balance

Fund balances in governmental funds are reported in classificat ions that comprise a hierarchy based primarily on the extent to which the City is bound to honor con straints on the specific purposes for which amounts in those funds can be spent. Sometimes the City will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance).

In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the government’s policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance.

Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last.

Nonspendable Fund Balance: These include amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to b e maintained intact, e.g., the principal of an endowment fund. Examples of “not in spendable form” include inventory, prepaid amounts, long-term notes and loans, property held for resale and other items not expecte d to be converted to cash. However, if the proceeds from the eventual sale or liquidation of the items wou ld be considered restricted, committed or 44 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

1) SUMMARY OF SIGNIFICANT ACC OUNTING POLICIES – Continued

assigned (as defined further on) then these amounts would be in cluded in the restricted, committed or assigned instead of the nonspendable classification. A debt ser vice reserve fund held by a trustee is an example of fund balance in nonspendable form that is classified as restricted instead of nonspendable since the reserve is eventually liquidated to make the final debt service principal payment.

Restricted Fund Balance : have externally enforceable limitations on use. The limitatio ns on use can be imposed by creditors, grantors, or contributors as well as by constitutional provisions, City charter, enabling legislation, laws and government regulations.

Committed Fund Balance: Amounts that can only be used for specific purposes pursuant to constraints imposed by formal action (Resolution) of the City Council are classified as committed fund balances.

Assigned Fund Balance: This classification consists of funds that are set aside for specific purposes by the City’s highest level of decision making authority (City Council).

Unassigned Fund Balance: These are either residual positive net resources of the General Fund in excess of what can properly be classified in one of the other four categories, or negative balances. For all funds other than the General Fund, amounts expended in excess of resources that are restricted, committed, or assigned, negative unassigned fund balance may be necessary to report.

P) Fair Value Measurements

Certain assets and liabilities are required to be reported at f air value. The fair value framework provides a hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements), as follows:

Level 1 – Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets.

Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly and fair value is determined thro ugh the use of models or other valuation methodologies including:

 Quoted prices for similar assets or liabilities in active mark ets;  Quoted prices for identical or similar assets or liabilities i n markets that are inactive; inputs other than quoted prices that are observable for the asset or liability;  Inputs that are derived principally from or corroborated by ob servable market data by correlation or other means.

Level 3 – Inputs to the valuation methodology are unobservable and sig nificant to the fair value measurement. These unobservable in puts reflect the City’s own a ssumptions about the inputs market participants would use in pricing the asset or liability (inclu ding assumptions about risk). These unobservable inputs are developed based on the best information available in the circumstances and may include the City’s own data.

45 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

1) SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES – Continued

Q) Leases

Lessor: The City is a lessor for noncancellable leases of land owned by the City. The City recognizes a lease receivable and a deferred inflow of resources in the government -wide and governmental fund financial statements.

At the commencement of a lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflow of resources is initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflow of resources is recognized as revenue over the life of the lease term.

Key estimates and judgments include how the City determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts.

 The City uses its estimated incremental borrowing rate as the discount rate for leases.  The lease term includes the noncancellable period of the lease. Lease receipts included in the measurement of the lease receivable is composed of fixed payments from the lessee.  The City monitors changes in circumstances that would require a remeasurement of its lease, and will remeasure the lease receivable and deferred inflows of resource s if certain changes occur that are expected to significantly affect the amount of the lease receivable.

Lessee: The City is a lessee for noncancellable leases of equipment. The City recognizes a lease liability and an intangible right -to-use lease asset (lease asset) in the government -wide financial statements and the internal service fund. The City recognizes lease liabilities with an initial, individual value of $5,000 or more.

At the commencement of a lease, the City initially measures the lease liability at the present value of payments expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of lease payments made. The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date, plus certain initial direct costs.

Subsequently, the lease asset is amortized on a straight-line basis over its useful life.

Key estimates and judgments related to leases include how the City determines (1) the discount rate it uses to discount the expected lease payments to present value, (2) lease term, and (3) lease payments.

• The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the City generally uses its estimated incremental borrowing rate as the discount rate for leases.

• The lease term includes the noncancellable period of the leas e. Lease payments included in the measurement of the lease liability are composed of fixed payments and purchase option price that the City is reasonably certain to exercise.

The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease asset and liability if certain changes occur that are expected to significantly affect the amount of the lease liability. Lease assets are reported with other capital assets and lease liabilities are reported with long-term debt on the statement of net position. 46 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

1) SUMMARY OF SIGNIF ICANT ACCOUNTING POLICIES – Continued

R) Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period.

Actual results could differ from those estimates.

2) CASH AND INVESTMENTS

Cash and investments as of June 30, 2025 are classified in the accompanying financial statements as follows:

Cash and investments as of June 30, 2025 consist of the following:

Deposits

The carrying amount of the City ’s cash deposits was $1,932,811 at June 30, 2025. Bank balances before reconciling items were a positive amount of $2,271,132 at June 30, 2025. The City has waived the collateral requirements for cash deposits, which are fully insured up to $ 250,000 by the Federal Deposit Insurance Corporation. The remaining amount was collateralized with securities held by the pledging financial institutions in the City’s name.

The California Government Code (Code) requires California banks and savings and loan associations to secure the City’s cash deposits by pledging securities as collateral. The Code states that collateral pledged in this manner shall have the effect of perfecting a security interest in such collateral superior to those of a general creditor. Thus, collateral for cash deposits is considered to b e held in the City's name. The market value of pledged securities must equal at least 110% of the City’s cash deposits. California law also allows institutions to secure City deposits by pledgi ng first trust deed mortgage notes having a value of 150% of the City’s total cash deposits.

The City follows the practice of pooling cash and investments of all funds, except for funds required to be held by fiscal agents under the provisions of bond indentures. Inter est income earned on pooled cash and investments is allocated to the various funds based on the period-end cash and investment balances. Interest income from cash and investments with fiscal agents is credited directly to the related fund.

Governmental Business-type Fiduciary
Activities Activities Funds Total
Cash and Investments 101,994,228$ 35,148,034 $ 8,997,174$ 146,139,436$ Restricted Cash and Investments 8,518,239 663,043 6,336,673 15,517,955 Total Cash and Investments 110,512,467$ 35,811,077$ 15,333,847$ 161,657,391$ Government-wide
Statement of Net Position
Cash on Hand 6,975$
Deposits with Financial Institutions 1,932,811
Investments 159,717,605
Total Cash and Investments 161,657,391$
47 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

2) CASH AND INVESTMENTS – Continued

Investments Authorized by the California Government Code and the City’s Investment Policy

The table below identifies the investment types that are author ized for the City by the California Government Code (or the City’s investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustees that are governed by the provisions of debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy.

Disclosures Relating to Interest Rate Risk

Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment , the greater the sensitivity of its fair value to

changes in market interest rates. One of the ways the City mana ges its exposure to interest rate risk is by purchasing a combination of shorter term and longer-term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations. Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustees) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity:

Maximum Maximum
Maximum Percentage Investment in
Authorized Investment Type Maturity* of Portfolio* One Issuer* U.S. Treasury Obligations 5 years No Limit No Limit
U.S. Government Agency Obligations 5 years No Limit No Limit Corporate Medium Term Notes 5 years 30% 5%
Bankers' Acceptances 180 days 20% 5%
Asset-Backed Securities, CMO's, and
Mortgage pass-through securities 5 years 20% No Limit
Commercial Paper 270 days 25% 5%
Repurchase Agreements 30 Days 15% No Limit
Negotiable Certificates of Deposit 5 years 30% 5%
Federally-insured Time Deposits 5 years 20%** 5%
Time Deposits (collateralized) 5 years 20%** 5%
Supranational Securities 5 years 30% 10%
Municipal Securities 5 years 30% 5%
Mutual Funds N/A No Limit 10%***
Money Market Mutual Funds N/A 20% No Limit
Local Agency Investment Fund (LAIF) N/A 35% N/A
* Based on state law requirements or investment policy requirements, whichever is more restrictive. ** 20% in a combination of federally-insurred and collateralized time deposits *** 10% maximum in any one mutual fund
48 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

2) CASH AND INVESTMENTS – Continued

Disclosures Relating to Credit Risk

Generally, credit risk is the risk that an issuer of an investm ent will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by the California Government Code, the City’s Investment Policy, or debt agreements, and the actual rating as of year-end for each investment type.

Concentration of Credit Risk

The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the Calif ornia Government Code. As of June 30, 2025, the City’s investments with each of the following issuers exceed 5% of its total investments.

12 Months 13 to 36 37 to 60 More than
Investment Type Total Or Less Months Months 60 Months
US Treasury Obligations 46,427,053 $ 10,850,190 $ 22,582,442 $ 12,994,421 $ - $ U.S. Government Agency Securities 32,804,758 11, 760,673 4,021,760 17,022,325 - Medium-term Notes 24,735,954 3,010,040 11,748,580 9,977,334 - Supranationals 4,442,160 992,320 - 3, 449,840 - Money Market Mutual Funds 310,164 310,164 - - - CEPPT 2,970,935 2,970,935 - - - Local Agency Investment Fund (LAIF) 35,896,730 35,896,730 - - - Held by Fiscal Agent:

Municipal Securities 3,845,000 - - 1, 465,000 2,380,000 Money Market Mutual Funds 8,284,851 8,284,851 - - - Total Pooled Investments 159,717,605$ 74,075,903$ 38,352,782$ 44,908,920$ 2,380,000$ Remaining Maturity (in Months)
Minimum
Inv estment Type Total Legal Rating AAA AA+ to AA- A+ to A- Not Rated US Treasury Obligations 46,427,053$ N/A -$ 46,427,053$ -$ -$ U.S. Government Agency Securities 32,804,758 N/A - 32,804,758 - - Medium-term Notes 24,735,954 A 980,685 10,093,161 13,662,108 - Supranationals 4,442,160 AA 3,449,840 - 992,320 - Money Market Mutual Funds 310,164 A 310,164 - - - CEPPT 2,970,935 N/A - - - 2,970,935 Local Agency Investment Fund (LAIF) 35,896,730 N/A - - - 35,896,730 Held by Fiscal Agent
Municipal Securities 3,845,000 - - - 3,845,000 Money Market Mutual Funds 8,284,851 A 8,284,851 - - - Total Pooled Investments 159,717,605$ 13,025,540$ 89,324,972$ 14,654,428$ 42,712,665$ Reported
Issuer Investment Type Amount Maturity Interest %
Federal Farm Credit Bank US Government Agency Securities 11,341,243 2026 - 2029 3.875 - 5.00 Federal Home Loan Mortgage Corporation US Government Agency Securities 9,568,510 2026 - 2029 0.375 - 4.41 49 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

2) CASH AND INVESTMENTS – Continued

Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in th e possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits:

The California Government Code requires that a financial instit ution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The mark et value of the pledged securities in the collateral pool must equal at least 110% of the total amount de posited by the public agencies. California law also allows financial institutions to secure City deposits by p ledging first trust deed mortgage notes having a value of 150% of the secured public deposits.

Investment in State Investment Pool

The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the Sta te of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entir e 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.

Fair Value of Investments

Investments (except those that m ay be reported at amortized cos t) are measured at fair value on a recurring basis. Recurring fair value measurements, are those that Governmental Accounting Standards Board (GASB) Statements require or permit in the statement of net position a t the end of each reporting period. Fair value measurements are categorized based on the valuation inputs used to measure an asset’s fair value: Level 1 inputs are quoted prices in active markets for identical assets ; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. Inv estment fair value measurements at June 30, 2025 are described below. Based upon the fair value measuremen ts, the City held the following investments as of June 30, 2025:

Treasury obligations, US Government Agency Securities, Medium-Term Notes, Municipal Securities, and Supranationals, categorized as Level 2 are valued based on matrix pricing which use observable market inputs such as yield curves and market indices that are derived principally from or corroborated by observable market data by correlation to other means.

Investment Type Total Level 1 Level 2 Level 3
US Treasury Obligations 46,427,053$ 46,427,053$ -$ -$ U.S. Gov ernment Agency Securities 32,804,758 - 32,804,758 - Medium-term Notes 24,735,954 - 24,735,954 - Supranationals 4,442,160 - 4,442,160 - Municipal Securities 3,845,000 - 3,845,000 - CEPPT 2,970,935 2,970,935 - - Total 115,225,860$ 49,397,988$ 65,827,872$ -$
Fair Value Hierarchy
50 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

3) INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS

Due to/From

As of June 30, 2025, the General Fund has an outstanding receivable from the non-major governmental funds of $354,648 to cover current year operating deficits. These deficits will be repaid with future revenues and when receivables are collected.

Interfund transfers for the year ended June 30, 2025 are as follows:

The General Fund transferred $3,063,541 to the other government al funds to fund projects. In addition, the General Fund, Water Enterprise, and Other Governmental Funds transferred $1,334,200, $293,100 and $15,000, respectively, to the Internal Service Funds for claims liabilities and information systems. The Water Enterprise Fund transferred $111,927 to the General Fund for various services. The Other Governmental Funds transferred $1,417,234 to Other Governmental Funds to fund various projects.

4) LOANS, NOTES, AND OTHER RECEIVABLES

The City acting as the successor agency of the former redevelopment agency engages in programs designed to encourage construction or improvement in low-to-moderate income housing or other projects. Under these programs, loans are provided under favorable terms to homeowners or developers who agree to spend these funds in accordance with the City’s terms. Loans and notes rece ivable, including accrued interest and related deferred inflows of resources, comprised balances from the following programs, all of which are discussed below:

Other Internal
General Governmental Service
TRANSFERS OUT Fund Funds Funds Total
General Fund - $ 3,063,541$ 1,334,200 $ 4,397,741 $ Other Governmental Funds 13,000 1,417,234 15,000 1,445,234 Water Enterprise Fund 111,927 - 293,100 405,027 Internal Service Funds - - 211,700 211,700 124,927 $ 4,480,775$ 1,854,000$ 6,459,702$

TRANSFERS IN
Balance
Description June 30, 2025
Governmental Funds:

Home Improvement Loans 2,360,271$
Low and Moderate Income Housing Loans 28,499,492
First Time Homebuyer Loans 4,591,714
Subtotal 35,451,477
Allowance for Uncollectible Accounts (3,291,044)
Total Governmental Funds 32,160,433
Internal Serv ice Funds:

Employee Computer Loans 15,818
Total Primary Government 32,176,251$
51 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

5) CAPITAL ASSETS

Capital asset activity for the year ended June 30, 2025 is presented below:

Depreciation expense was charged to the following functions for governmental activities in the Statement of Activities:

Beginning Ending
Governmental Activities: Balance Increases Decreases Balance Capital Assets, Not Being Depreciated:

Rights of Way 48,894,346$ -$ -$ 48, 894,346$ Land 14,363,166 - - 14, 363,166 Construction in Progress 7,719,173 6,492,605 (12,837,149) 1,374,629 Total Capital Assets, Not
Being Depreciated 70,976,685 6,492,605 (12,837,149) 64,632,141 Capital Assets Being Depreciated:

Buildings 109,592,204 309,077 - 109,901,281 Improvements 38,997,999 7,889,597 - 46, 887,596 Machinery and Equipment 29,271,134 2,473,825 (356,779) 31,388,180 Furniture and Fixtures 2,137,804 676,468 - 2, 814,272 Right-to-Use Subscription Asset 858,425 - ( 161,225) 697,200 Right-to-Use Intangible Asset - 382,379 - 382,379 Infrastructure - Road System 131,411,169 3,251,920 (785,882) 133,877,207 Infrastructure - Storm Drain System 6,741,926 - - 6, 741,926 Total Capital Assets Being
Depreciated 319,010,661 14,983,266 (1,303,886) 332,690,041 Less Accumulated Depreciation:

Buildings (29,454,664) (2,229,062) - (31, 683,726) Improvements (16,744,
274) (1,548,172) - (18, 292,446) Machinery and Equipment (20,286,790) (1,635,497) 348,979 (21,573,308) Furniture and Fixtures (1,255,822) (112,155) - (1, 367,977) Right-to-Use Subscription Asset (284,830) (195,260) 161,225 (318,865) Right-to-Use Intangible Asset - (76,476) - (76, 476) Infrastructure - Road System (62,959,277) (3,059,701) 733,711 (65,285,267) Infrastructure - Storm Drain System (3,143,562) (178,553) (3,322,115) Total Accumulated Depreciation (134,129,219) (9,034,876) 1,243,915 (141,920,180) Total Capital Assets Being
Depreciated, Net 184,881,442 5,948,390 (59,971) 190,769,861 Governmental Activities, Capital Assets, Net 255,858,127$ 12,440,995$ (12,897,120)$ 255,402,002$ General Government 833,450$
Leisure 833,450
Transportation 4,750,665
Public Protection 1,833,590
Development 83,345
Internal Service Fund Depreciation 700,376
9,034,876$
52 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

5) CAPITAL ASSETS – Continued

Depreciation expense was charged to the following programs for business-type activities in the Statement of Activities:

Beginning Ending
Busine ss Type Activitie s: Balance Increases Decreases Balance Capital Assets, Not Being Depreciated:

Land 2,500$ -$ -$ 2,500$ Construction in Progress 610,018 4,086,975 (2,280,530) 2,416,463 Total Capital Assets, Not
Being Depreciated 612,518 4,086,975 (2,280,530) 2,418,963 Capital Assets Being Depreciated:

Buildings 92,578 - - 92,578 Improvements 2,843,075 771,672 - 3, 614,747 Pumps and reservioirs 9,038,292 - - 9, 038,292 Hydrants, meters, and connections 11,054,292 - - 11, 054,292 Machinery and Equipment 1,953,210 1,110,823 (186,411) 2,877,622 Infrastructure - Wells 6,178,367 332,622 - 6, 510,989 Infrastructure - Water and Sewer Lines 38,143,448 73,931 - 38, 217,379 Total Capital Assets Being
Depreciated 69,303,262 2,289,048 (186,411) 71,405,899 Less Accumulated Depreciation:

Buildings (59,321) (1,956) (61,277) Improvements (814,092) (142,154) (956,246) Pumps and reservioirs (2,452,201) (367,016) (2,819,217) Hydrants, meters, and connections (5,076,895) (311,109) (5,388,004) Machinery and Equipment (
1,543,920) (91,787) (1,635,707)
Infrastructure - Wells (3,147,897) (170,548) (3,318,445) Infrastructure - Water and Sewer Lines (21,327,313) (762,513) 171,278 (21,918,548) Total Accumulated Depreciation (34,421,639) (1,847,083) 171,278 (36,097,444) Total Capital Assets Being
Depreciated, Net 34,881,623 441,965 (15,133) 35,308,455 Business Activ ities, Capital Assets, Net 35,494,141$ 4,528,940$ (2,295,663)$ 37,727,418$ Water Utility 1,847,083$
Total 1,847,083$
53 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

6) LONG-TERM LIABILITIES

Changes in long-term liabilities for governmental activities are as follows:

The liabilities for Net OPEB and Net Pension are generally liquidated by the General Fund and internal service funds.

Claims Payable

Claims payable are typically paid from the Workers’ Compensation Self-Insurance Fund and the Public Liability Self-Insurance Fund. There is no fixed payment schedule for claims liabilities.

Software Subscription Liability

The City has entered into sub scription-based information technology arrangement (SBITA) with vendors for various City software systems. The systems are discounted at a rate of 2.36%. For the year ended June 30, 2025, the City reported a SBITA liability in the amount of $385,498. For the year ended June 30, 2025, there was a principal reduction of $156,602. As of June 30, 2025, the net SBITA right-to-use intangible asset was reported in the amount of $378,335. The future payments on the SBITA liability are as follows:

Lease Payable

The City has entered into a lease agreement for the use of holiday décor. The initial lease liability was $382,379.

For the year ended June 30, 2025, the City reported a lease liability in the amount of $302,878. For the year ended June 30, 2025, there was a principal reduction of $79,501. As of June 30, 2025, the value of the right-to- use asset was reported in the amount of $305,903. The future payments on lease payable are as follows:

Beginning Ending Due in
Balance Additions Deletions Balance one year
Governmental Activities
Loan Payable from Direct Borrowing:

Software Subscription Liability 542,100$ -$ 156,602$ 385,498$ 158,200$ Lease Payable - 382,379 79,501 302,878 78,389 Employee Leave Benefits, Net 3,492,824 527,857 - 4,020,681 1,005,170 Net OPEB Liability 4,002,462 - 235,734 3,766,728 522,549 Net Pension Liability 49,527,383 - 800,345 48,727,038 - Claims Payable 6,877,171 2,296,147 1,422,076 7,751,242 500,000 2021 Pension Obligation Bonds 82,702,299 - 4,678,100 78,024,199 4,706,830 PFA - 2017 Lease Revenue Bonds 7,755,000 465,000 7,290,000 490,000 Premium on Bonds 325,227 - 25,342 299,885 - Total Government Activities 155,224,466$ 3,206,383$ 7,862,700$ 150,568,149$ 7,461,138$ Fiscal Year Ending
June 30, Principal Interest Total
2026 158,200$ 7,555$ 165,755$
2027 112,202 8,133 120,335
2028 115,096 11,256 126,352
Totals 385,498$ 26,944$ 412,442$
54 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

6) LONG-TERM LIABILITIES – Continued

2021 Taxable Pension Obligation Bonds

On August 17, 2021, the City issued $96,385,000 of Pension Obli gation Bonds (Bonds) bearing interest rates of 2.045 to 3.000%, payable semi-annually on July 1 and January 1, maturing on July 1, 2043. The proceeds of the Bonds were used to refund all of the City’s obligations to the California Public Employee’s Retirement System (CalPERS) under the CalPERS contracts. A portion (4.24%) of the Bonds will be paid from the Water Enterprise fund and therefore, the outstanding balance in the Water Enterprise Fund is $3,450,801 at June 30, 2025. The following represents the future annual debt service requirements:

Buena Park Public Financing Authority 2017 Lease Revenue Bonds (Fire Station Headquarters Project)

On March 23, 2017, the Buena Park Public Financing Authority (P FA) issued $9,785,000 of Lease Revenue Bonds (Bonds) bearing interest rates of 3.0 to 5.0%, payable semi-annually on November 1 and May 1, maturing on May 1, 2037. The proceeds of the Bonds were used to (i) finance a portion of the costs of acquisition, construction and improvement of a new City-owned Fire Station No. 61 to be located at 7440 La Palma Avenue in the City, in replacement for the former fire station located at 8081 Western Avenue in the City, as well the construction and installation of additional improvements to Fire Station No, 63 located at 9120 Holder Street in the City; (ii) fund capitalized interest on the Bonds through and including May 1, 2019; and (iii) pay costs of issuance of the Bonds. The outstanding principal balance of the 2017 Lease Revenue Bonds at June 30, 2025 was $7,290,000.

The following represents the future annual debt service requirements:

Fiscal Year Ending
June 30, Principal Interest Total
2026 78,389$ 1,850$ 80,239$
2027 76,582 3,657 80,239
2028 74,816 5,423 80,239
2029 73,091 7,148 80,239
Totals 302,878$ 18,078$ 320,956$
Fiscal Year Ending
June 30, Principal Interest Total
2026 4,915,000$ 1,733,488$ 6,648,488$
2027 4,960,000 1,684,286 6,644,286
2028 5,015,000 1,622,655 6,637,655
2029 5,080,000 1,548,219 6,628,219
2030 5,165,000 1,462,482 6,627,482
2031-2035 27,350,000 5,715,655 33,065,655
2036-2040 22,690,000 2,395,782 25,085,782
2041-2044 6,300,000 237,750 6,537,750
Totals 81,475,000$ 16,400,317$ 97,875,317$
55 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

6) LONG-TERM LIABILITIES – Continued

Changes in long-term liabilities for business-type activities are as follows:

Loan Payable

In February 27, 2018, the City entered into an agreement with O range County Water D istrict (OCWD) to construct the Rosecrans Booster Pump Station, which is expected to allow the City to increase its groundwater utilization by approximately 3200 acre feet per year, and give the City the ability to meet 100% of its total water demands by pumping groundwater, which has been previously ident ified as a strategic planning goal of the City. As part of the agreement, OCWD agreed to loan the City up to an amount of $6,000,000 to be used for the project. As of June 30, 2025 the City has drawn $5,195,884 of the amount loaned. The loan is to be repaid over a twenty (20) year period in annual principal installments of $305,640. The loan does not accrue interest.

The future debt service requirements are as follows:

Fiscal Year Ending
June 30, Principal Interest Total
2026 490,000$ 365,350 $ 855,350 $
2027 515,000 240,850 755,850
2028 540,000 215,100 755,100
2029 560,000 193,500 753,500
2030 580,000 176,700 756,700
2031-2035 3,180,000 596,375 3,776,375
2036-2037 1,425,000 80,380 1,505,380
Totals 7,290,000$ 1,868,255$ 9,158,255$
Fiscal Year Ending
June 30, Principal Interest Total
2026 305,640$ -$ 305,640$
2027 305,640 - 305,640
2028 305,640 - 305,640
2029 305,640 - 305,640
2030 305,641 - 305,641
2031-2035 1,528,201 - 1,528,201
2036-2038 916,921 - 916,921
Totals 3,973,323$ -$ 3,973,323$
56 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

7) RISK MANAGEMENT

The City is exposed to various risks of loss related to its operation, including losses associated with errors and omissions, injuries to employees and members of the public. In the self-insurance internal service funds, the City has recorded liabilities in the amount of $6,877,171 for lawsuits and other claims arising in the ordinary course of City operations. The City is self-insured in both wor kers’ compensation and general liability for the first $500,000 per claim. The City maintains coverage in excess of this self-insured retention limit through the California Insurance Pool Authority (CIPA) for workers’ compens ation and general liability claims. CIPA is a public entity risk pool which operates a risk management and in surance program for 13 member cities within California, and is self-sustaining through member premiums.

The City has entered into contracts with claims administrators to process claims against the City for workers’ compensation and general liability claims. Liabilities have been recorded for estimated losses from claims and judgments in the amount of $5,338,584 for workers’ compensation and $1,538,587 for general liability. Losses for claims incurred but not repo rted are recorded when the prob able amount of loss can be reasonably estimated.

In the past three years, no claims for general liability or wor kers’ compensation have exceeded the City’s purchased insurance coverage.

Changes in the claims and judgments payable amounts in the past three fiscal years for the Self-funded Insurance Fund are as follows:

8) EMPLOYEE RETIREMENT PLAN

General Information about the Pension Plans - Miscellaneous

Plan Descriptions: All qualified permanent and probationary employees are eligible to participate in the City’s separate Miscellaneous Plan, an agent multiple-employer defined benefit pension plan administered by the California Public Employees’ Retirement System (CalPERS), which acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the plan are established by State statute and Local Government resolution. CalPERS issu es publicly available reports that include a full description of the pension plans regarding benefit provisi ons, assumptions and membership information that can be found on the CalPERS website.

Benefits Provided: The Plan is an agent multiple-employer defined benefit pension plan administered by the California Public Employees’ Retirement System (CalPERS). A ful l description of the pension plan regarding number of employees covered, benefit provisions, assumptions (for funding, but not accounting purposes), and membership information are listed in the plan’s June 30, 2023 A nnual Actuarial Valuation Report (funding valuation). Details of the benefits provided can be obtained in Appendix B of the actuarial valuation report. This report and CalPERS’ audited financial statements are publicly a vailable reports that can be obtained at CalPERS’ website.

Claims and
Year Ended Beginning Changes in Claim End
June 30, of Yea r Estimates Payments of Year
2025 6,877,171$ 2,296,147$ 1,422,076$ 7,751,242$ 2024 6,084,191 1,706,054 913,074 6,877,171 2023 7,230,637 98,203 1,244,649 6,084,191 57 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

8) EMPLOYEE RETIREMENT PLAN – Continued

The Plans’ provisions that are in effect at June 30, 2025, are summarized as follows:

*New hires who are already enrolled in CalPERS are eligible for benefits under the Tier II, and other new hires are enrolled in the PEPRA rate plans.

Employees Covered: At June 30, 2025, the following number of employees were covered by the benefit terms for the Plan:

Contributions: Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through CalPERS’ annual actuarial valuation process. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liab ility. The employer is require d to contribute the difference between the actuarially determined rate and the contribution rate of employees. Employer contribution rates may change if plan contracts are amended. It is the responsibility of the employer to make necessary accounting adjustments to reflect the impact due to any Employer-Paid Member Contributions or situations where members are paying a portion of the employer contribution.

Classic Tier II PEPRA
Prior to On or after On or after
Hire date January 1, 2013 January 1, 2013* January 1, 2013 Benefit formula 2.5% @ 55 2% @ 60 2% @ 62
Benefit vesting schedule 5 years service 5 years service 5 years s ervice Benefit payments monthly for life monthly for life monthly for lif e Retirement age 50 50 52
Monthly benefits, as a % of eligible compensation (1) (1) (1) Required employee contribution rates 8.00% 7.00% 6.75%
Required employer contribution rates 10.17% 10.17% 10.17% (1) - Depending on years of service
Miscellaneous Plan
Miscellaneous
Inactiv e employees or beneficiaries
currently receiv ing benfits 399
Inactiv e employees entitled to but not yet
receiv ing benefits 311
Activ e employees 187
58 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

8) EMPLOYEE RETIREMENT PLAN – Continued

Net Pension Liability
The City’s net pension liability for the Plan is measured as th e total pension liability, l ess the pension plan’s fiduciary net position. The net pension liability of the Plans is measured as of June 30, 2024, using an annual actuarial valuation as of June 30, 2023 rolled forward to June 30, 2024 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is shown below.

Actuarial Assumptions: The total pension liabilities in the June 30, 2023 actuarial valuations were determined using the following actuarial assumptions:

The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on the 2021 CalPERS Experience Study for the period from 2001 to 2019. Pre-retirement and Post-retirement mortality rates include generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries. For more details on this table, please refer to the CalPERS Experience Study and Review of Actuarial Assumptions report from November 2021 that can be found on the CalPERS website.

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

In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building-block approach. Using the expected nominal returns for both short- term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calcula ted above and adjusted to account for assumed administrative expenses. The expected real rates of return by asset class are as follows:

Miscellaneous
Valuation date June 30, 2023
Measurement date June 30, 2024
Actuarial cost method entry-age normal
Actuarial assumptions:

Discount rate 6.90%
Inflation 2.30%
Projected salary increase (1)
Inv estment rate of return 6.90%
Mortality (2)
Post Retirement Benefit Increase (3)
(1) Depending on age, service and type of employment
(2) Derived using CalPERS’ Membership Data for all Funds. (3) The lesser contract COLA or 2.3% until Purchasing Power Protection Allowance floor on purchasing power applies,

2.3% thereafter
59 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

8) EMPLOYEE RETIREMENT PLAN – Continued

Discount Rate - The discount rate used to measure the total pension liability f or PERF C was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member co ntribution rates and that contr ibutions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was a pplied to all periods of projected benefit payments to determine the total pension liability.

Changes in Net Pension Liability
The changes in the Net Pension Liability for the Miscellaneous Plan are as follows:

New Strategic
Asset Class Allocation Real Return (1,2)
Global Equity - Cap Weighted 30% 4.54%
Global Equity - Non-Cap Weighted 12% 3.84%
Private Equity 13% 7.28%
Treasury 5% 0.27%
Mortgage-backed Securities 5% 0.50%
Investment Grade Corporates 10% 1.56%
High Yield 5% 2.27%
Emerging Market Debt 5% 2.48%
Private Debt 5% 3.57%
Real Assets 15% 3.21%
Leverage -5% -0.59%
(1) An expected inflation of 2.3% used for this period. (2) Figures are based on the 2021 Asset Liability Management st udy.

Pension Plan Plan Fiduciary Net Pension
Liability Net Position Liability/(Asset)
Balance at June 30, 2023 167,898,588$ 146,158,233$ 21,740,355$ Changes in the year:

Serv ice cost 2,484,278 - 2,484,278 Interest on the total pension liability 11,462,623 - 11,462,623 Changes of benefit terms - - - Differences between expected and actual experience 1,734,284 - 1,734,284 Contributions from the employer - 1,659,638 (1,659,638) Contributions from employees - 1,166,837 (1,166,837) Net inv estment income - 13,586,631 (13,586,631) Benefit payments, including refunds (9,500,104) (9,500,104) - Administrativ e/other expense - (118,929) 118,929 Net changes 6,181,081 6,794,073 (612,992) Balance at June 30, 2024 174,079,669$ 152,952,306$ 21,127,363$ Increase (Decrease)
60 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

8) EMPLOYEE RETIREMENT PLAN – Continued

Sensitivity of the Net Pension Liability to Changes in the Disc ount Rate: The following presents the net pension liability of the Plan as of the measurement date, calculated using the discount rate of 6.90 percent, as well as what the net pension liability would be if it were calc ulated using a discount rate that is 1 percentage- point lower (5.90 percent) or 1 percentage-point higher (7.90 percent) than the current rate:

Pension Plan Fiduciary Net Position: Detailed information about the pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions For the year ended June 30, 2025, the City recognized pension e xpense of $5,242,396 for the Miscellaneous Plan. At June 30, 2025, the City reported deferred outflows an d deferred inflows for the Miscellaneous Plan from the following sources:

$2,335,438 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2026. Other amounts reported as deferred outflows and deferred inflows related to pensions will be recognized as pension expense as follows:

Miscellaneous
1% Decrease 5.90%
Net Pension Liability 43,292,006$
Current Discount Rate 6.90%
Net Pension Liability 21,127,363$
1% Increase 7.90%
Net Pension Liability 2,817,006$
Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to measurement date 2,335,438$ -$ Differences between actual and expected experience 1,074,468 - Changes in assumptions - -
Net differences between projected and actual
earnings on plan investments 2,887,392 -
Total 6,297,298$ -$
Miscellaneous
61 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

8) EMPLOYEE RETIREMENT PLAN – Continued

General Information about the Pension Plans – Safety

Plan Description - All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost-sharing Multiple-employer Defined Benefit Pension P lan (Plan) administered by the California Public Employees’ Retirement System (CalPERS.) The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire). Plan assets may b e used to pay benefits for any employer rate plan of the safety pool. Accordingly, rate plans within the safety pool are not separate plans under GASB Statement No. 68. Individual employers may sponsor more than one rate plan in the safety pool. The City sponsors five rate plans. Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

Benefits Provided - The Plan is a cost-sharing multiple-employer defined benefit pension plan administered by the California Public Employees’ Retirement System (CalPERS). A full description of the pension plan benefit provisions, assumptions for funding purposes but not accounting purposes, and membership information is listed in the June 30, 2023 Annual Actuarial Valuation Report. Details of the benefits provided can be obtained in Appendix B of the June 30, 2023 actuarial valuation report. This report is a publicly available valuation report that can be obtained at CalPERS’ website under Forms and Publications. The rate plan provisions and benefits in effect at June 30, 2025, are summarized as follows:

Year Ending
June 30, Amount
2026 1,221,175$
2027 4,014,401
2028 (524,940)
2029 (748,776)
2030 -
Thereafter -
Classic Tier II PEPRA
Prior to On or after On or after
Hire date January 1, 2013 January 1, 2013* January 1, 2013* Benefit formula 3% @ 50 2.0% @ 50 2.7% @ 55
Benefit vesting schedule 5 years service 5 years service 5 years s ervice Benefit payments monthly for life monthly for life monthly for lif e Retirement age 50 - 55 50 50
Monthly benefits, as a % of eligible compensation (1) (1) (1) Required employee contribution rates 9% 9% 14.50%
Required employer contribution rates 29.30% 21.92% 14.72% (1) - Depending on years of service
Safety
62 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

8) EMPLOYEE RETIREMENT PLAN – Continued

Contributions - Section 20814(c) of the California Public Employees’ Retirem ent Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plans are determined annually on an actuarial basis as of June 30 by CalP ERS. The actuarially determined rate is the estimated amount necessary to fi nance the costs of benefits ear ned by employees during the year, with an additional amount to finance any unfunded accrued liability. T he City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions

As of June 30, 2025, the City reported a liability of $30,356,7 96 for its proportionate s hare of the net pension liability. The City’s net pension liability for the Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2024, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2023 rolled forward to June 30, 2024 using standard update procedure s. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined.

The City’s proportionate share of the Plan’s net pension liability as of June 30, 2023 and 2024 was as follows:

For the year ended June 30, 2025, the City recognized pension e xpense/(credit) of ($633,728). At June 30, 2025, the City reported deferred outflows of resources and defe rred inflows of resources related to the Safety pension plan from the following sources:

Proportion - June 30, 2023 (measurement period) 0.40969% Proportion - June 30, 2024 (measurement period) 0.41637% Change - Increase (Decrease) 0.00668%
Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to measurement date 3,925,155$ - $ Differences between actual and expected experience 2,477,384 80,550 Changes in assumptions 747,929 -
Change in employer's proportion 2,749,728 16,163,569 Differences between the employer's contributions and
the employer's proportionate share of contributions 10,793,910 8,339,031 Net differences between projected and actual
earnings on plan investments 1,467,310 -
Total 22,161,416$ 24,583,150$
63 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

8) EMPLOYEE RETIREMENT PLAN – Continued

The $3,925,155 reported as deferred outflows of resources relat ed to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2026.

Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Actuarial Assumptions - The total pension liabilities in the June 30, 2023 actuarial valuations were determined using the following actuarial assumptions:

The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on the 2021 CalPERS Experience Study for the period from 2001 to 2019. Pre-retirement and Post-retirement mortality rates include generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries. For more details on this table, please refer to the CalPERS Experience Study and Review of Actuarial Assumptions report from November 2021 that can be found on the CalPERS website.

Long-term Expected Rate of Return - The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. In determining the long-term expected rate of return, C alPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building-block approach. Using the expected nominal returns for both

Year Ending
June 30, Amount
2026 (5,364,217)$
2027 178,249
2028 (658,875)
2029 (502,046)
2030 -
Thereafter -
Safety
Valuation date June 30, 2023
Measurement date June 30, 2024
Actuarial cost method entry-age normal
Actuarial assumptions:

Discount rate 6.90%
Inflation 2.30%
Projected salary increase (1)
Inv estment rate of return 6.90%
Mortality (2)
Post Retirement Benefit Increase (3)
(1) Depending on age, service and type of employment (2) Derive d using CalPERS's Membership Data for all funds (3) The lesser contract COLA 2.3% until Purc hasing Power Protection Allowance floor on purchasing power applies, 2.3% thereafter.
64 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

8) EMPLOYEE RETIREMENT PLAN – Continued

short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single equivalent exp ected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses. The expected real rates of return by asset class are as follows:

Discount Rate - The discount rate used to measure the total pension liability f or PERF C was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member co ntribution rates and that contr ibutions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was a pplied to all periods of projected benefit payments to determine the total pension liability.

Sensitivity of the Proportionate Share of the Net Pension Liabi lity to Changes in the Discount Rate – The following presents the City’s proportionate share of the ne t pension liability for the Plan, calculated using the discount rate for the Plan, a s well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

New Strategic
Asset Class Allocation Real Return (1,2)
Global Equity - Cap Weighted 30% 4.54%
Global Equity - Non-Cap Weighted 12% 3.84%
Private Equity 13% 7.28%
Treasury 5% 0.27%
Mortgage-backed Securities 5% 0.50%
Investment Grade Corporates 10% 1.56%
High Yield 5% 2.27%
Emerging Market Debt 5% 2.48%
Private Debt 5% 3.57%
Real Assets 15% 3.21%
Leverage -5% -0.59%
(1) An expected inflation of 2.3% used for this period. (2) Figures are based on the 2021 Asset Liability Management st udy. 1% Decrease 5.90%
Net Pension Liability 68,780,416$
Current Discount Rate 6.90%
Net Pension Liability 30,356,796$
1% Increase 7.90%
Net Pension Liability (1,068,324)$
65 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

8) EMPLOYEE RETIREMENT PLAN – Continued

Pension Plan Fiduciary Net Position - Detailed information about the Plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

Payable to the Pension Plan - At June 30, 2025, the City reported no payables to the pension plan, for outstanding contributions required for the year ended June 30, 2025.

9) OTHER POST EMPLOYMENT BENEFITS

General Information About the OPEB Plan

Plan Description - The City provides post-employment medical benefits to retiree s through the California Public Employees’ Retirement System California Employer’s Retiree Benefit Trust Fund (the PERS CERBT fund). The program is an agent multiple-employer defined benefit health care plan that provides health care insurance for eligible retirees. These benefits are available t o employees who retire with the City at age 50 to 52 or older with at least 5 years of CalPERS service or those w ho satisfy certain disability requirements. The City pays monthly medical premiums ranging from $136 to $420 fo r each employees depending upon which group the employee belongs to and the number of individual covered by the policy. The Plan does not provide a publicly available financial report.

Employees Covered by Benefit Terms - As of the June 30, 2023 actuarial valuation, the following current and former employees were covered by the benefit terms under the Plan:

Contributions - The contribution requirements of plan members and the City ar e established and may be amended by the City, City Council, and/or the employee associations. Currently, contributions are not required from the plan members. For the measurement period 2024-25, the City contributed $522,549, including $422,549 in benefit payments and a $100,000 deposit to CERBT.

CERBT is a tax qualified irrevocable trust, organized under Internal Revenue Code (IRC) Section 115, established to prefund OPEB. The CERBT issues a publicly availa ble financial report that included financial statements and required supplementary information for the City, not individualizing, but in aggregate with the other CERBT participants. That report may be obtained by contacting CalPERS.

Net OPEB Liability - The City’s net OPEB liability was measured as of June 30, 2024 and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation dated June 30, 2023, based on the following actuarial methods and assumptions:

Retirees or spouses of retirees currently receiving benefits 169 Activ e employees 264
Total 433
Valuation Date June 30, 2023
Actuarial Cost Method Entry Age Actuarial Cost
Mortality 2021 CalPERS Mortality
Health Care Trend Rate 4.00%
Inflation Rate 2.50%
Salary Changes 2.75%
Discount Rate 6.75%
66 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

9) OTHER POST EMPLOYMENT BENEFITS – Continued

The long-term expected rate of return on OPEB plan investments was determined using a building- block method in which expected future real rates of return (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real r ates of return by the target asset allocation percentage and by adding expected inflation. The target allocat ion and best estimates of arithmetic real rates of return for each major asset class are summarized in the table below:

Discount Rate - The discount rate used to measure the total OPEB liability was 6.75 percent. The projection of cash flows used to determine the discount rate assumed that City contributions will be made at rates equal to the actuarially determined contribution rates. Based on those assumptions, the OPEB plan’s fiduciary net position was projected to be available to make all projected OPEB payments for current active and inactive employees and beneficiaries. Therefore, the long-term expected rate of return on OPEB plan investments was applied to all periods of projected benefit payments to determine the total OPEB liability.

Changes in the Net OPEB Liability

Sensitivity of the Net OPEB Liability to changes in the Discoun t Rate - The following presents the net OPEB liability of the City if it were calculated using a discou nt rate that is 1-perc entage-point lower or 1- percentage-point higher than the current discount rate:

Target Assumed
Asset Class Allocation Gross Return
All Equities 59% 7.545%
All Fixed Income 25% 4.250%
Real Estate Investment Trusts 8% 7.250%
All Commodities 3% 7.545%
Treasury Inflation Protected Securities (TIPS) 5% 3.000% Total 100.00%
Total OPEB Plan Fiduciary Net OPEB
Liability (TOL) Net Position Liability/(Asset)
Balance at June 30, 2024 (2023 Measurement Date) 6,978,226$ 2,975,764 $ 4,002,462 $ Changes in the year:

Service cost 177,749 - 177,749 Interest on the total OPEB liab ility 461,857 326,749 135,108 Employer contributions - 558,706 (558,706) Experience Gains/(Losses) 9,143 - 9,143 Benefit payments, including refunds (458,706) (458,706) - Other - (972) 972 Net changes 190,043 425,777 (235,734) Balance at June 30, 2025 (2024 Measurement Date) 7,168,269$ 3,401,541 $ 3,766,728 $ Increase (Decrease)
67 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

Sensitivity of the Net OPEB Liab ility to changes in the Healthc are Cost Trend Rates - The following presents the net OPEB liability of the District, as well as what the District’s Net OPEB would be if it were calculated using a healthcare cost trend rate that is 1-percentage-point lower or 1-percentage-point higher than the current healthcare cost trend rate:

OPEB Expense and Recognition of Deferred Outflows/Inflows of Resources Related to OPEB

Gains and losses related to changes in total OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time. Amounts are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense.

OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB

For the year ended June 30, 2025, the City recognized OPEB expense of $403,747. The City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

The $522,549 reported as deferred outflows of resources related to contributions subsequent to the June 30, 2024 measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year ended June 30, 2026. Other amounts reported as deferred outflows of resources related to OPEB will be recognized as expense as follows:

9) OTHER POST EMPLOYMENT BENEFITS – Continued
Discount Rate Valuation Discount Rate
1% Lower Discount Rate 1% Higher
Net OPEB liability (asset) 4,670,127$ 3,766,728 $ 3,029,332 $ Current
Healthcare Cost
1% Decrease Trend Rate 1% Increase
Net OPEB liability (asset) 3,068,337$ 3,766,728 $ 4,660,076 $ Deferred Deferred
Outflows Inflows
OPEB Contributions Subsequent to the Measurement Date 522,549$ -$ Changes of Assumptions 236,503 -
Differences between expected
and actual experience 150,230 688,983
Net differences between projected and actual
earnings on plan investments 59,529 -
Total 968,811$ 688,983$
68 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

11) DEFICIT FUND BALANCES - Continued

The deficits in the special revenue and capital project funds will be reduced with when future revenues are received.

12) SUCCESSOR AGENCY ACTIVITIES

Changes in long-term liabilities for the Successor Agency are as follows:

2019 Tax Allocation Refunding Bonds, Series A and B

On October 23, 2019, the Successor Agency to the Redevelopment Agency of the City of Buena Park (Agency) issued $39,840,000 of Tax Allocation Refunding Bonds, Series A (Series A Bonds) and $10,715,000 of Tax Allocation Refunding Bonds, Series B (Series B Bonds) to provide funds for a current refunding of the 2003 Tax Allocation Bonds and the 2008 Tax Allocation Bonds, Series A, and to advance refund the 2008 Tax Allocation Bond Series B that were previously issued by the now dissolved Redevelopment Agency of the City of Buena Park. The Series A Bonds were issued at a premium of $8,233,737 . This premium is being amortized on a straight-line basis as interest expense through 2036.

The Series A and Series B Bonds are special obligations of the Agency secured by tax increment revenues.

The Bonds are payable in annual installments through maturity on September 1, 2035 and September 1, 2023 respectively. Interest is payable semiannually on March 1 and September 1, with rates ranging from 1.828% to

5.000% per annum. The future debt service requirements for the bonds are as follows:

Beginning Ending Due in
Balance Additions Retirements Balance one year
Fiduciary Fund Long-term Debt
2019 Tax Allocation Bonds, Series A 32,195,000$ -$ 2,580,000$ 29,615,000$ 2,370,000$ Unamortized Premium 6,569,752 - 457,430 6,112,322 - Total Fiduciary Fund Debt 38,764,752$ -$ 3,037,430$ 35,727,322$ 2,370,000$ Fiscal Year Ending
June 30, Principal Interest Total
2026 2,370,000$ 1,343,550$ 3,713,550$
2027 2,485,000 1,222,175 3,707,175
2028 2,610,000 1,094,800 3,704,800
2029 2,740,000 961,050 3,701,050
2030 2,880,000 820,550 3,700,550
2031-2035 14,130,000 2,014,675 16,144,675
2036 2,400,000 48,000 2,448,000
Totals 29,615,000$ 7,504,800$ 37,119,800$
2019 Series A Tax Allocation Refunding Bonds
69 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

9) OTHER POST EMPLOYMENT BENEFITS – Continued

10) CLASSIFICATION OF FUND BALANCES

The City’s governmental fund balances at June 30, 2025, are presented below:

11) DEFICIT FUND BALANCES

The City’s nonmajor funds and internal service funds report the following deficits in fund balance/net position.

Year Ending
June 30, Amount
2026 (47,889)$
2027 44,808
2028 (71,377)
2029 (54,107)
2030 (38,579)
Thereafter (75,577)
Other
General Housing Governmental
Fund Successo r Funds Total
Nonspendable:

Prepaid Items 67,527$ -$ -$ 67,527$ Inventory 60,920 - - 60,920 Property Held for Resale 24,416,185 - - 24,416,185 Restricted for:

Low/Mod Housing - 26,739,080 9,562,005 36,301,085 Public Protection - - 1,560,938 1,560,938 Environmental - - 505,994 505,994 Transportation - - 13,194,262 13,194,262 Pension 2,970,935 - - 2,970,935 Debt Service 5,547,304 - - 5,547,304 Assigned:

Economic Development 11,128,809 - - 11,128,809 Unassigned 61,631,258 - (136,039) 61,495,219 Total Fund Balances 105,822,938$ 26,739,080$ 24,687,160$ 157,249,178$ Special Revenue Funds:

State OCATT 64,955 $
Capital Project Funds:

City Capital Projects 71,084
Internal Serv ice Funds:

Workers' Compensation Insurance 457,627
Public Liability Insurance 1,308,786
Buildings & Grounds Maintenance 281,796
70 City of Buena Park
Notes to Financial Statements
Year Ended June 30, 2025

13) COMMITMENTS AND CONTINGENCIES

The City has been named as a defendant in certain other claims and litigation matters. In the opinion of City management, the outcome of such litigation is not expected to result in a material adverse effect to the financial condition of the City beyond that accrued in the City’s Self-funded Insurance Fund.

The City has received state and federal funds for specific purposes that are subject to review and audit by the grantor agencies. Although such audits could generate expendit ure disallowances under the terms of the grants, it is believed that any required reimbursements will not be material.

The City entered into a Settlement Agreement with the Orange Co unty Transportation Authority ("OCTA"), following an agreed-upon procedures review of the City’s FY 202 2-23 Measure M2 Local Fair Share (LFS) expenditures. Under the terms of the agreement, OCTA will withhold LFS and Senior Mobility Program (SMP) revenues for a period of five years. During this period, the Ci ty will comply with specific terms under the agreement, whereupon the withheld funds will be released to the City.

Construction commitments at year-end were approximately $5,108,623.

14) LEASES

Lease Receivable - In prior fiscal years, the City entered into various land lease agreements with third parties to lease pieces of land owned by the City. The initial lease terms ranged from 10 to 50 years. The City currently receives monthly payments from all leases of $36,856. The City recognized $432,956 in lease revenue and $7,177 in interest revenue during the current fiscal year related to the various leases. As of June 30, 2025, the City’s receivable for lease payments was $2,178,053. Also, the City has a deferred inflow of resources associated with the leases that will be recognized as revenue over the lease terms. As of June 30, 2025, the balance of the deferred inflow of resources was $2,178,053.

15) CHANGES WITHIN THE FINANCIAL REPORTING ENTITY

During the year, the following changes within the financial reporting entity occurred as the result of a previously reported major fund now reported as a nonmajor fund due to the quantitative factors:

Formerly Other
Major Governmental
Park In-Lieu Funds
Net position or fund balances, Beginning
of Year, As previously reported (2,409,591) $ 21,762,023 $ Change within the reporting entity 2,409,591 (2,409,591) Net position or fund balances, Beginning
of Year, As restated - $ 19,352,432$ Reporting Units Affected by Adjustments to
and Restatements of Beginning Balances
71 REQUIRED SUPPLEMENTARY INFORMATION
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Taxes 77,029,000 $ 77,029,000 $ 84,864,097 $ 7,835,097 $ Licenses and Permits 1,907,320 1,907,320 1,258,701 (648,619) Fines and Forfeitures 1,195,000 1,195,000 876,023 (318,977) Intergovernmental 4,617,310 5,881,593 9,174,055 3,292,462 Charges for Services 9,760,500 9,760,500 10,151,182 390,682 Investment Income 697,700 697,700 4,063,933 3,366,233 Miscellaneous 425,020 425,020 618,249 193,229 Total Revenues 95,631,850 96,896,133 111,006,240 14,110,107

EXPENDITURES
Current:

General Government
City Council 388,660 393,660 342,943 50,717 City Manager 1,057,920 1,057,920 1,061,897 (3,977) Community Support Services 753,770 753,770 764,277 (10,507) City Attorney 314,360 314,360 365,014 (50,654) City Clerk 755,100 814,853 763,013 51,840 Internal Support Services 1,460,680 1,689,780 1,649,111 40,669 Finance 1,115,550 1,115,550 1,063,540 52,010 Public Works 2,005,830 2,200,935 2,647,960 (447,025) Non-Departmental 1,389,085 1,392,685 911,432 481,253 Total General Government 9,240,955 9,733,513 9,569,187 164,326 Leisure:

Recreation and Administration 4,609,100 4,760,077 4,593,313 166,764 Health:

Navigation Center 3,589,940 3,992,498 5,003,840 (1,011,342) Public Works 4,709,160 4,709,160 4,706,600 2,560 Total Health 8,299,100 8,701,658 9,710,440 (1,008,782)
Transportation:

Public Works 5,812,620 5,988,116 5,386,721 601,395 Total Transportation 5,812,620 5,988,116 5,386,721 601,395 Public Protection:

Community Development Services 708,660 754,836 730,730 24,106 Fire Department 15,604,910 15,604,910 15,600,858 4,052 Police Department 31,096,880 31,758,628 32,993,744 (1,235,116) Total Public Protection 47,410,450 48,118,374 49,325,332 (1,206,958 ) City of Buena Park
Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual - General Fund
Year Ended June 30, 2025
Budgeted Amounts
72 Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Development:

Community Development Services 3,862,630$ 6,206,689 $ 3,771,851 $ 2,434,838 $ Environmental:

Recreation, Parks, and Comm. Svcs. 4,320,320 4,426,576 4,583,101 (156,525) Capital Outlay 872,000 4,199,048 1,799,748 2,399,300 Debt Service:

Principal Retirement 5,127,105 5,138,699 5,143,100 (4,401) Interest and Other Charges 1,888,600 1,888,600 1,983,437 (94,837) Total Expenditures 91,442,880 99,161,350 95,866,230 3,295,120 Excess (Deficiency) of Revenues
over Expenditures 4,188,970 (2,265,217) 15,140,010 17,405,227

OTHER FINANCING SOURCES (USES)
Transfers In 647,670 1,544,620 124,927 (1,419,693) Transfers Out (1,569,940) (9,042,870) (4,397,741) 4,645,129 Issuance of Debt - - 382,379 382,379 Total Other Financing Sources (Uses) (922,270) (7,498,250) (3,890,435) 3,607,815 Net Change in Fund Balances 3,266,700 (9,763,467) 11,249,575 21,013,042 Fund Balances, Beginning 94,573,363 94,573,363 94,573,363 - Fund Balances, Ending 97,840,063 $ 84,809,896 $ 105,822,938 $ 21,013,042 $ City of Buena Park
Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual - General Fund - Continued
Year Ended June 30, 2025
Budgeted Amounts
73 Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Charges for Services - $ - $ 488,318$ 488,318 $ Investment Income - - 106,907 106,907 Miscellaneous - - 248,280 248,280 Total Revenues - - 843,505 843,505

EXPENDITURES
Current:

Development 347,230 347,230 331,161 16,069 Total Expenditures 347,230 347,230 331,161 16,069
Excess (Deficiency) of Revenues
over Expenditures (347,230) (347,230) 512,344 859,574

OTHER FINANCING SOURCES (USES)
Transfers In - - - - Transfers Out (250,000) (250,000) - 250,000 Total Other Financing Sources (Uses) (250,000) (250,000) - 250,000 Net Change in Fund Balance (597,230) (597,230) 512,344 1,109,574 Fund Balance, Beginning 26,226,736 26,226,736 26,226,736 - Fund Balance, Ending 25,629,506$ 25,629,506$ 26,739,080$ 1,109,574$ City of Buena Park
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Housing Successor Special Revenue Fund Year Ended June 30, 2025
Budgeted Amounts
74 City of Buena Park
Notes to Required Supplementary Information
Year Ended June 30, 2025

BUDGETS AND BUDGETARY ACCOUNTING

Annual budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America for governmental funds. The City’s budget ordinance requires that in June of each year the City Manager to the City Council for the fiscal year commencing the following July 1. As modified during public study sessions, the preliminary budget becomes the proposed budget. Following public hearings on the proposed budget, the final annual budget is adopted by the City Council in June of the fiscal yea r. After adoption of the final budget, transfers of appropriations within the general fund departments may be done by the City Manager. Budget transfers within a department/fund may be done by department heads. Budget modifications between funds and increases or decreases to a fund’s overall budget must be approved by the City Council . Numerous properly authorized amendments are made during the fiscal year.

Budgetary control is enhanced by integrating the budget into the general ledger accounts. Encumbrance accounting (e.g. purchase orders) is employed by the City.

75 City of Buena Park
Required Supplementary Information
Year Ended June 30, 2025
Schedule of Changes in the Net Pension
Liability and Related Ratios
Agent Multiple-employer Plan - Miscellaneous
Total Pension Liability 2024 2023 2022 2021
Service cost 2,484,278 $ 2,300,436 $ 2,234,738 $ 2,154,848 $ Interest on total pension liability 11,462,623 11,055,603 10,730,177 10,487,791 Changes in assumptions - - 4,269,390 - Changes of benefit terms - 281,669 - - Differences between expected and actual experience 1,734,284 376,816 495,639 364,241 Benefit payments, including refunds (9,500,104) (9,066,745) (8,813,099) (8,427,293) Net change in total pension liability 6,181,081 4,947,779 8,916,845 4,579,587 Total pension liability - beginning 167,898,588 162,950,809 154,033,964 149,454,377 Total pension liability - ending (a) 174,079,669 $ 167,898,588 $ 162,950,809 $ 154,033,964 $ Plan Fiduciary Net Position
Contributions - employer 1,659,638 $ 1,559,201 $ 35,856,980 $ 4,448,078 $ Contributions - employee 1,166,837 1,158,913 965,501 972,705 Net investment income 13,586,631 8,588,542 (11,490,612) 23,961,580 Benefit payments (9,500,104) (9,066,745) (8,813,099) (8,427,293) Administrative/Other Expense (118,929) (105,909) (79,478) (106,623) Net change in plan fiduciary net position 6,794,073 2,134,002 16,439,292 20,848,447 Plan fiduciary net position - beginning 146,158,233 144,024,231 127,584,939 106,736,492 Plan fiduciary net position - ending (b) 152,952,306 $ 146,158,233 $ 144,024,231 $ 127,584,939 $ Net pension liability - ending (a) - (b) 21,127,363$ 21,740,355$ 18,926,578$ 26,449,025$ Plan fiduciary net position as a percentage
of the total pension liability 87.86% 87.05% 88.39% 82.83% Covered payroll 15,761,042$ 15,199,900$ 15,051,613$ 14,578,447$ Net pension liability as percentage of
covered payroll 134.05% 143.03% 125.74% 181.43%
Notes to Schedule of Changes in Net Pension Liability and R elated Ratios:

Measurement Period
Benefit Changes: The figures above do not include any liability impact that may have resulted from plan changes which occurred after the June 30, 2018 valuation date. This applies to voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes).

Changes in Assumptions: In 2022, the accounting discount rate changed from 7.15 percent to 6.90 percent. In 2017, the accounting discount rate reduced from 7.65 percent to 7.15 percent. In 2016, there were no changes. In 2015, amounts reported reflected an adjustment of the discount rate from 7.5 percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense.) In 2014, amounts reported were based on the 7.5 percent discount rate.
76 2020 2019 2018 2017 2016 2015
2,196,854$ 2,213,426$ 2,236,898$ 2,148,370$ 1,992,348$ 1,988,943$ 10,165,401 9,994,688 9,602,276 9,338,442 9,259,401 9,046,796 - - (529,198) 7,411,183 - (2,091,915) - - - - - - (1,945,520) 1,316,775 124,877 (2,072,201) (1,430,631) (1,277,341) (7,965,791) (7,767,642) (7,544,209) (7,329,296) (6,868,870) (6,786,470) 2,450,944 5,757,247 3,890,644 9,496,498 2,952,248 880,013 147,003,433 141,246,186 137,355,542 127,859,044 124,906,796 124,026,783 149,454,377$ 147,003,433$ 141,246,186$ 137,355,542$ 127,859,044$ 124,906,796$ 4,195,356$ 3,589,027$ 3,184,075$ 2,959,042$ 2,571,401$ 2,006,400$ 1,103,870 976,043 990,815 997,916 964,624 951,393 5,166,628 6,561,383 8,127,473 9,957,029 452,819 2,115,027 (7,965,791) (7,767,642) (7,544,209) (7,329,296) (6,868,870) (6,786,470) (147,155) (56,876) (437,349) (133,336) (56,829) (104,951) 2,352,908 3,301,935 4,320,805 6,451,355 (2,936,855) (1,818,601) 104,383,584 101,081,649 96,760,844 90,309,489 93,246,344 95,064,945 106,736,492$ 104,383,584$ 101,081,649$ 96,760,844$ 90,309,489$ 93,246,344$ 42,717,885$ 42,619,849$ 40,164,537$ 40,594,698$ 37,549,555$ 31,660,452$

71.42% 71.01% 71.56% 70.45% 70.63% 74.65%
13,479,498$ 14,823,350$ 14,391,602$ 12,895,891$ 12,045,152$ 11,636,737$ 316.91% 287.52% 279.08% 314.79% 311.74% 272.07%
Measurement Period
77 City of Buena Park
Required Supplementary Information
Year Ended June 30, 2025

Defined Benefit Cost Sharing Multiple-Employer Plan - Safety

Notes to the Schedule of the City’s Proportionate Share of the Net Pension Liability

Benefit Changes: None

Changes in Assumptions: In 2022, the accounting discount rate changed from 7.15% to 6.9 0%. In 2017, the accounting discount rate changed from 7.65% to 7.15%.

Proportionate Plan Fiduciary
Proportion of Proportionate Share of the Net Net Position as the Net Pension Share of Net Cov ered Pension Liability a % of the Total Measurement Date Liability Pension Liability Payroll as a % of Payr oll Pension Liability 2024 0.41637% 30,356,796$ 11,731,432$ 258.76% 89.21% 2023 0.40969% 30,624,145 11,177,135 273.99% 88.74% 2022 0.47156% 32,403,956 11,766,132 275.40% 87.79% 2021 1.03986% 56,238,642 11,253,447 499.75% 77.75% 2020 0.73669% 80,155,166 10,315,557 777.03% 67.45% 2019 0.72284% 74,069,585 8,760,412 845.50% 69.60% 2018 0.71541% 68,938,674 8,505,254 810.54% 75.26% 2017 0.68500% 67,933,536 9,280,685 731.99% 73.31% 2016 0.68943% 59,657,145 8,412,906 709.11% 74.06% 2015 0.67629% 46,420,099 8,024,373 578.49% 78.40% Schedule of the City's Proportionate Share of the Net Pension L iability Las t 10 Years
78 City of Buena Park
Required Supplementary Information
Year Ended June 30, 2025

Schedule of Contributions – Last 10 Years
Agent Multiple-employer Plan – Miscellaneous Plan

Schedule of Contributions – Last 10 Years
Cost-Sharing Plan – Safety Plan

Contributions in
Relation to the Contributions
Contractually Actuarially Contribution as a % of
Required Determined Deficiency/ Covered Covered
Fiscal Year Contributions Contributions (Excess) Payroll Payroll 2025 2,335,438$ (2,335,438) $ - $ 15,956,241$ 14.64% 2024 1,659,638 (1,659,638) - 15,761,042 10.53% 2023 1,542,364 (1,542,364) - 15,199,900 10.15% 2022 4,591,817 (35,873,817) (31,282,000) 15,051,613 30.51% 2021 4,448,078 (4,448,078) - 14,578,447 30.51% 2020 4,193,814 (4,193,814) - 13,479,498 31.11% 2019 3,587,318 (3,587,318) - 14,823,350 24.20% 2018 3,184,856 (3,184,856) - 14,391,602 22.13% 2017 2,853,983 (2,853,983) - 12,895,891 22.13% 2016 2,571,401 (2,571,401) - 12,045,152 21.35% Contributions in
Relation to the Contributions
Contractually Contractually Contribution as a % of
Required Required Deficiency/ Covered Covered
Fiscal Year Contributions Contributions (Excess) Payroll Payroll 2025 3,925,155$ (3,925,155) $ - $ 12,757,298$ 30.77% 2024 2,550,672 (2,550,672) - 11,731,432 21.74% 2023 2,460,652 (2,460,652) - 11,177,135 22.02% 2022 8,016,447 (72,610,947) (64,594,500) 11,766,132 68.13% 2021 7,149,910 (7,149,910) - 11,253,447 63.54% 2020 6,501,781 (6,501,781) - 10,315,557 63.03% 2019 5,512,848 (5,512,848) - 8,760,412 62.93% 2018 4,735,608 (4,735,608) - 8,505,254 55.68% 2017 4,131,562 (4,131,562) - 9,280,685 44.52% 2016 3,615,462 (3,615,462) - 8,412,906 42.98% 79 City of Buena Park
Required Supplementary Informamtion
Year Ended June 30, 2025
2024 2023 2022
Total OPEB Liability
Service cost 177,749$ 151,519$ 147,464$ Interest on total OPEB liability 461,857 500,734 492,566 Changes in assumptions - 72,101 - Experience Gains/(Losses) 9,143 128,171 - Differences between expected and actual experience - (827,060) 146,883 Benefit payments, including refunds (458,706) (651,337) (665,819) Net change in total OPEB liability 190,043 (625,872) 121,094 Total OPEB liability - beginning 6,978,226 7,604,098 7,483,004 Total OPEB liability - ending (a) 7,168,269$ 6,978,226$ 7,604,098$ Plan Fiduciary Net Position
Contributions - employer 558,706$ 751,337$ 765,819$ Net Investment Income 326,749 174,154 (402,052) Benefit payments (458,706) (651,337) (665,819) Administrative Expense (972) (786) (762) Net change in plan fiduciary net position 425,777 273,368 (302,814) Plan fiduciary net position - beginning 2,975,764 2,702,396 3,005,210 Plan fiduciary net position - ending (b) 3,401,541$ 2,975,764$ 2,702,396$ Net OPEB liability - ending (a) - (b) 3,766,728$ 4,002,462$ 4,901,702$ Plan fiduciary net position as a percentage
of the total OPEB liabilit
y 47.5% 42.6% 35.5%
Covered - employee payroll 27,492,474 26,377,035 26,817,745 Net OPEB liability as a percentage of
covered-employee payroll 13.70% 15.17% 18.28%
*OPEB schedules are intended to show information for ten years, additional years' information will be displayed as it becomes available.

Measurement Period
Schedule of Changes in the Net OPEB Liability and Related Ratios for the Measurement Periods Ended June 30
Last 10 Years'
80 2021 2020 2019 2018 2017
121,354$ 118,106$ 214,585$ 116,447$ 113,330$ 500,722 495,773 514,224 510,586 506,741 318,610 - - - - - - - - - (140,460) 98,835 (335,231) - - (680,506) (646,871) (669,809) (578,455) (558,051) 119,720 65,843 (276,231) 48,578 62,020 7,363,284 7,297,441 7,573,672 7,525,094 7,463,074 7,483,004$ 7,363,284$ 7,297,441$ 7,573,672$ 7,525,094$ 780,506$ 646,871$ 769,809$ 678,455$ 658,051$ 626,536 77,828 123,383 139,019 157,061 (680,506) (646,871) (669,809) (578,455) (558,051) (863) (1,076) (425) (2,004) (1,323) 725,673 76,752 222,958 237,015 255,738 2,279,537 2,202,785 1,979,827 1,742,812 1,487,074 3,005,210$ 2,279,537$ 2,202,785$ 1,979,827$ 1,742,812$ 4,477,794$ 5,083,747$ 5,094,656$ 5,593,845$ 5,782,282$

40.2% 31.0% 30.2% 26.1% 23.2%
25,831,894 23,795,055 23,583,762 22,841,873 22,176,576

17.33% 21.36% 21.60% 24.49% 26.07%
Measurement Period
81 SUPPLEMENTARY INFORMATION

OTHER GOVERNMENTAL FUNDS

THIS PAGE INTENTIONALLY LEFT BLANK
City of Buena Park
Other Governmental Funds
Year Ended June 30, 2025

Gas Tax Fund
This fund accounts for State gasoline taxes received by the Cit y. These funds may be used for street maintenance, right-of-way acqu isition, and street construction. Gas Tax funds are used for capital projects established within the Gas Tax Fund.

Asset Forfeiture Fund
This fund accounts for the assets seized as a result of drug enforcement activities.

Proposition 172 Police Augmentation Fund
This fund accounts for the half-cent sales tax remitted to the City from other governmental agencies to be expended for public safety.

Measure M2 Fund
This fund accounts for Measure M2 funds restricted for transportation facility and service improvements.

Local Law Enforcement Block Grant Fund
This fund accounts for grant monies received for local law enforcement activities.

Traffic Impact Fee Fund
This fund accounts for the Governor's transportation congestion relief program revenue received for the repair and reconstruction of streets.

State OCATT Fund
This fund accounts for revenue received for investigation and prosecution of criminals belonging to major auto theft rings.

COPS/SLESF Fund
This fund accounts for COPS/SLESF revenue received for policing and law enforcement activities.

Housing and Community Development Fund
This fun accounts for commercial and residential improvement pr ojects of the planning, economic development, and public works departments. Financing is provided by a federal grant from the Department of Housing and Urban Development.

AB 2766/AQMD Fund
This fund accounts for AB 2766/AQMD revenue received for air quality improvement projects.

HOME Loans Fund
This fund accounts for grant monies received from the first-time homebuyer down payment assistance program.

CalHOME Loans Fund
This fund accounts for grant monies received from the CalHOME first-time homebuyer down payment assistance program.

Opiod Settlement Fund
This fund accounts for monies received as part of an opiod settlement case.

Park In-Lieu Fund
This fund accounts for recreational development projects financed by developer fees paid in-lieu of park development.

City Capital Projects Fund
This fund accounts for the acquisition or construction of major capital facilities in the City. 82 Proposition Local Law
State Asset 172 Police Measure Enforcement
Gas Tax Forfeiture Augmentation M2 Block Grant
ASSETS
Cash and Investments 9,864,943$ 630,375$ 81,042$ 2,668,513$ 81,075$ Restricted Cash and Investments - - - - - Receivables:

Accounts 337,747 - - - - Interest Receivable 49,258 3,510 451 14,319 451 Loans Receivable - - - - - Due from Other Governments 615,031 - 93,328 - - Prepaid Items - - - - - Total Assets 10,866,979$ 633,885$ 174,821$ 2,682,832$ 81,526$

LIABILITIES
Accounts Payable 115,643$ -$ 604$ -$ 3,501$ Accrued Liabilities 11,769 2,257 10,056 454 - Deposits Payable - 211,221 - - - Unearned Revenue - - - - - Due to Other Funds - - - - - Total Liabilities 127,412 213,478 10,660 454 3,501

DEFERRED INFLOWS OF RESOURCES
Unavailable Revenue 328,662 - - - - Total Deferred Inflows of Resources 328,662 - - - -

FUND BALANCE (DEFICITS)
Nonspendable - - - - - Restricted 10,410,905 420,407 164,161 2,682,378 78,025 Assigned - - - - - Unassigned - - - - - Total Fund Balances (Deficits) 10,410,905 420,407 164,161 2,682,378 78,025 Total Liabilities, Deferred Inflows
10,866,979$ 633,885$ 174,821$ 2,682,832$ 81,526$ and Fund Balances (Deficits) City of Buena Park
Combining Balance Sheet
Non-major Governmental Funds
June 30, 2025
Special Revenue
83 Traffic Housing and
Impact State Community AB 2766/ HOME CalHOME
Fee OCATT COPS/SLESF Development AQMD Loans Loans
87,503$ -$ 139,258$ -$ 503,787$ 1,277,218$ 1,516,511$ - - - - - - - - - - - - - - 487 - 776 545,801 2,805 623,211 211,692 - - - 2,271,253 - 3,122,877 1,468,837 - - - 286,681 - - - - - - - - - - 87,990$ -$ 140,03 4$ 3,103,735$ 506,592$ 5,023,306$ 3,197,040$ -$ 2,470$ - $ 41,625$ - $ 123,918$ - $ - - 3,149 4,990 598 580 - - - - - - - - - - - - - - - - 62,485 - 225,817 - - - - 64,955 3,149 272,432 598 124,498 - - - - 545,801 - 616,098 203,247 - - - 545,801 - 616,098 203,247 - - - - - - - 87,990 - 136,885 2,285,502 505,994 4,282,710 2,993,793 - - - - - - - - (64,955) - - - - - 87,990 (64,955) 136,885 2,285,502 505,994 4,282,710 2,993,793 87,990$ -$
140,03 4$ 3,103,735$ 506,592$ 5,023,306$ 3,197,040$ Continued
Special Revenue
84 Special
Revenue
Opiod Park City
Settlement In-Lieu Capital Projects Total
ASSETS
Cash and Investments 589,507 $ 140,551 $ - $ 17,580,283$ Restricted Cash and Investments - - - - Receivables:

Accounts - 638,109 108,300 1,084,156 Interest Receivable 3,283 792 - 1,456,836 Loans Receivable - - - 6,862,967 Due from Other Governments 183,329 - - 1,178,369 Prepaid Items - - - - Total Assets 776,11 9$ 779,452$ 108,300$ 28,162,611$

LIABILITIES
Accounts Payable 14,659$ 128,354$ 4,738$ 435,512$ Accrued Liabilities - - - 33,853 Deposits Payable - - - 211,221 Unearned Revenue - - - - Due to Other Funds - - 66,346 354,648 Total Liabilities 14,659 128,354 71,084 1,035,234

DEFERRED INFLOWS OF RESOURCES
Unavailable Revenue - 638,109 108,300 2,440,217 Total Deferred Inflows of Resources - 638,109 108,300 2,440,217

FUND BALANCE (DEFICITS)
Nonspendable - - - - Restricted 761,460 12,989 - 24,823,199 Assigned - - - - Unassigned - - (71,084) (136,039) Total Fund Balances (Deficits) 761,460 12,989 (71,084) 24,687,160 Total Liabilities, Deferred Inflows
and Fund Balances (Deficits) 776,119$ 779,452$ 108,300$ 28,162,611$ Capital Projects
City of Buena Park
Combining Balance Sheet
Non-major Governmental Funds - Continued
June 30, 2025
85 THIS PAGE INTENTIONALLY LEFT BLANK
Proposition Local Law
State Asset 172 Police Measure Enforcement
Gas Tax Forfeiture Augmentation M2 Block Grant

REVENUES
Taxes -$ -$ 610,302$ -$ -$ Intergovernmental 4,677,352 4,769 - - 1,764 Charges for Services - 8,247 - - - Investment Income 374,431 29,638 5,529 170,833 4,378 Miscellaneous - - - 1,630 - Total Revenues 5,051,783 42,654 615,831 172,463 6,142

EXPENDITURES
Current:

General Government - - - - - Transportation 658,911 - - - - Public Protection - 37,722 639,777 - 21,080 Development - - - - - Capital Outlay 3,551,135 - - 400 - Total Expenditures 4,210,046 37,722 639,777 400 21,080 Excess (Deficiency) of Revenues
Over Expenditures 841,737 4,932 (23,946) 172,063 (14,938)

OTHER FINANCING SOURCES (USES)
Transfers In 1,825,217 - - - - Transfers Out (66,501) - - (797,173) - Total Other Financing Sources (Uses) 1,758,716 - - (797,173) - Net Change in Fund Balances 2,600,453 4,932 (23,946) (625,110) (14,938)
Fund Balances, Beginning, as previously reported 7,810,452 415,475 188,107 3,307,488 92,963 Change within financial reporting entity
(major to non-major) - - - - - Fund Balances, Beginning, as adjusted 7,810,452 415,475 188,107 3,307,488 92,963 Fund Balances - Ending 10,410,905$ 420,407$ 164,161$ 2,682,378$ 78,025$ Special Revenue
City of Buena Park
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-major Governmental Funds
Year Ended June 30, 2025
86 Traffic Housing and
Impact State Community AB 2766/ HOME CalHOME
Fee OCATT COPS/SLESF Development AQMD Loans Loans
-$ -$ -$ -$ -$ -$ -$ - 211,537 224,640 1,300,858 109,534 - - 24,409 - - 789 - - - 4,080 - 4,111 191,226 24,356 694,930 83,961 - - - - - - - 28,489 211,537 228,751 1,492,873 133,890 694,930 83,961 - - - - 10,534 - - - - - - - - - - 260,811 383,626 - - - - - - - 853,955 - 698,309 - - - - - - - - - 260,811 383,626 853,955 10,534 698,309 - 28,489 (49,274) (154,875) 638,918 123,356 (3,379) 83,961 - - 157,362 - - - - - - - (576,060) - - - - - 157,362 (576,060) - - - 28,489 (49,274) 2,487 62,858 123,356 (3,379) 83,961 59,501 (15,681) 134,398 2,222,644 382,638 4,286,089 2,909,832 - - - - - - - 59,501 (15,681) 134,398 2,222,644 382,638 4,286,089 2,909,832 87,990$ (64,955)$ 136,885$ 2,285,502$ 505,994$ 4,282,710$ 2,993,793$ Continued
Special Revenue
87 Special
Revenue
Opiod Park City
Settlement In-Lieu Capital Projects Total

REVENUES
Taxes -$ - $ - $ 610,302$ Intergovernmental 575,073 2,236,777 305,394 9,647,698 Charges for Services - 569,706 - 603,151 Investment Income 27,158 (19,788) - 1,594,843 Miscellaneous - - - 1,630 Total Revenues 602,231 2,786,695 305,394 12,457,624

EXPENDITURES
Current:

General Government - - - 10,534 Transportation - - - 658,911 Public Protection 117,272 - - 1,460,288 Development - - - 1,552,264 Capital Outlay - 2,812,809 112,096 6,476,440 Total Expenditures 117,272 2,812,809 112,096 10,158,437 Excess (Deficiency) of Revenues
Over Expenditures 484,959 (26,114) 193,298 2,299,187

OTHER FINANCING SOURCES (USES)
Transfers In - 2,454,194 44,002 4,480,775 Transfers Out - (5,500) - (1,445,234) Total Other Financing Sources (Uses) - 2,448,694 44,002 3,035,541 Net Change in Fund Balances 484,959 2,422,580 237,300 5,334,728 Fund Balances, Beginning, as previously reported 276,501 - (308,384) 21,762,023 Change within financial reporting entity
(major to non-major) - (2,409,591) - (2,409,591)
Fund Balances, Beginning, as adjusted 276,501 (2,409,591) (308,384) 19,352,432 Fund Balances - Ending 761,460$ 12,989$ (71,084)$ 24,687,160$ Capital Projects
City of Buena Park
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds - Continued
Year Ended June 30, 2025
88 Variance -
Final Actual Positive
Budget Amounts (Negative)

REVENUES
Intergovernmental 6,460,410 $ 4,677,352 $ (1,783,058) $ Investment Income 30,000 374,431 344,431 Miscellaneous - - - Total Revenues 6,490,410 5,051,783 (1,438,627)

EXPENDITURES
Current:

Transportation 903,410 658,911 244,499
Capital Outlay 12,670,533 3,551,135 9,119,398
Total Expenditures 13,573,943 4,210,046 9,363,897
Excess (Deficiency) of Revenues
over Expenditures (7,083,533) 841,737 7,925,270

OTHER FINANCING SOURCES (USES)
Transfers In 2,091,147 1,825,217 (265,930)
Transfers Out (37,448) (66,501) (29,053) Total Other Financing
Sources (Uses) 2,053,699 1,758,716 (294,983)
Net Change in Fund Balances (5,029,834) 2,600,453 7,630,287 Fund Balance, Beginning 7,810,452 7,810,452 -
Fund Balance, Ending 2,780,61 8$ 10,410,905$ 7,630,287$ City of Buena Park
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Gas Tax Special Revenue Fund
Year Ended June 30, 2025
89 Variance -
Final Actual Positive
Budget Amounts (Negative)

REVENUES
Intergovernmental 150,000 $ 4,769 $ (145,231)$ Charges for Services - 8,247 8,247
Investment Income 4,000 29,638 25,638 Total Revenues 154,000 42,654 (111,346)

EXPENDITURES
Current:

Public Protection 94,429 37,722 56,707
Total Expenditures 94,429 37,722 56,707
Excess (Deficiency) of Revenues
over Expenditures 59,571 4,932 (54,639)

OTHER FINANCING SOURCES (USES)
Transfers In - - - Transfers Out - - - Total Other Financing
Sources (Uses) - - - Net Change in Fund Balances 59,571 4,932 (54,639)
Fund Balance, Beginning 415,475 415,475 -
Fund Balance, Ending 475,046 $ 420,407 $ (54,639) $ City of Buena Park
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Asset Forfeiture Special Revenue Fund Year Ended June 30, 2025
90 Variance -
Final Actual Positive
Budget Amounts (Negative)

REVENUES
Taxes 547,000 $ 610,302 $ 63,302 $
Investment Income 3,000 5,529 2,529 Miscellaneous - - Total Revenues 550,000 615,831 65,831

EXPENDITURES
Current:

Public Protection 659,600 639,777 19,823 Total Expenditures 659,600 639,777 19,823
Excess (Deficiency) of Revenues
over Expenditures (109,600) (23,946) 85,654

OTHER FINANCING SOURCES (USES)
Transfers In 36,520 - (36,520) Transfers Out - - - Total Other Financing
Sources (Uses) 36,520 - (36,520) Net Change in Fund Balances (73,080) (23,946) 49,134
Fund Balance, Beginning 188,107 188,107 -
Fund Balance, Ending 115,027 $ 164,161 $ 49,134 $ City of Buena Park
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Proposition 172 Police Special Revenue Fund Year Ended June 30, 2025
91 Variance -
Final Actual Positive
Budget Amounts (Negative)

REVENUES
Intergovernmental 2,277,270 $ - $ (2,277,270)$ Investment Income 15,000 170,833 155,833 Miscellaneous - 1,630 1,630 Total Revenues 2,292,270 172,463 (2,119,807)

EXPENDITURES
Current:

Transportation 623,574 - 623,574 Capital Outlay 473,771 400 473,371 Total Expenditures 1,097,345 400 1,096,945 Excess (Deficiency) of Revenues
over Expenditures 1,194,925 172,063 (1,022,862)

OTHER FINANCING SOURCES (USES)
Transfers In - - - Transfers Out (2,419,547) (797,173) 1,622,374 Total Other Financing
Sources (Uses) (2,419,547) (797,173) 1,622,374 Net Change in Fund Balances (1,224,622) (625,110) 599,512 Fund Balance, Beginning 3,307,488 3,307,488 -
Fund Balance, Ending 2,082,866 $ 2,682,37 8$ 599,512$ City of Buena Park
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Measure M2 Special Revenue Fund
Year Ended June 30, 2025
92 Variance -
Final Actual Positive
Budget Amounts (Negative)

REVENUES
Intergovernmental 44,662 $ 1,764 $ (42,898) $ Investment Income - 4,378 4,378 Total Revenues 44,662 6,142 (38,520)

EXPENDITURES
Current:

Public Protection 43,358 21,080 22,278 Total Expenditures 43,358 21,080 22,278
Excess (Deficiency) of Revenues
over Expenditures 1,304 (14,938) (16,242)

OTHER FINANCING SOURCES (USES)
Transfers In - - - Transfers Out - - - Total Other Financing
Sources (Uses) - - - Net Change in Fund Balances 1,304 (14,938) (16,242) Fund Balance, Beginning 92,963 92,963 -
Fund Balance, Ending 94,267 $ 78,025 $ (16,242) $ City of Buena Park
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - LLEBG Special Revenue Fund
Year Ended June 30, 2025
93 Variance -
Final Actual Positive
Budget Amounts (Negative)

REVENUES
Charges for Services 5,000 $ 24,409 $ 19,409 $ Investment Income 500 4,080 3,580 Total Revenues 5,500 28,489 22,989

EXPENDITURES
Current:

Engineering and Public Works - - - Total Expenditures - - - Excess (Deficiency) of Revenues
over Expenditures 5,500 28,489 22,989

OTHER FINANCING SOURCES (USES)
Transfers In - - - Transfers Out - - - Total Other Financing
Sources (Uses) - - - Net Change in Fund Balances 5,500 28,489 22,989 Fund Balance, Beginning 59,501 59,501 - Fund Balance, Ending 65,001 $ 87,990 $ 22,989 $ City of Buena Park
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Traffic Impact Fee Special Revenue Fund Year Ended June 30, 2025
94 Variance -
Final Actual Positive
Budget Amounts (Negative)

REVENUES
Intergovernmental 247,400 $ 211,537 $ (35,863) $ Investment Income - - - Total Revenues 247,400 211,537 (35,863)

EXPENDITURES
Current:

Public Protection 247,400 260,811 (13,411) Total Expenditures 247,400 260,811 (13,411) Excess (Deficiency) of Revenues
over Expenditures - (49,274) (49,274)

OTHER FINANCING SOURCES (USES)
Transfers In - - - Transfers Out - - - Total Other Financing
Sources (Uses) - - - Net Change in Fund Balances - (49,274) (49,274) Fund Balance, Beginning (15,681) (15,681) - Fund Balance, Ending (15,681) $ (64,955) $ (49,274) $ City of Buena Park
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - State OCATT Special Revenue Fund
Year Ended June 30, 2025
95 Variance -
Final Actual Positive
Budget Amounts (Negative)

REVENUES
Intergovernmental 230,000 $ 224,640 $ (5,360) $ Investment Income 500 4,111 3,611 Total Revenues 230,500 228,751 (1,749)

EXPENDITURES
Current:

Public Protection 398,240 383,626 14,614 Total Expenditures 398,240 383,626 14,614
Excess (Deficiency) of Revenues
over Expenditures (167,740) (154,875) 12,865

OTHER FINANCING SOURCES (USES)
Transfers In 167,740 157,362 (10,378)
Transfers Out - - - Total Other Financing
Sources (Uses) 167,740 157,362 (10,378) Net Change in Fund Balances - 2,487 2,487 Fund Balance, Beginning 134,398 134,398 - Fund Balance, Ending 134,398 $ 136,88 5$ 2,487$ City of Buena Park
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - COPS/SLESF Special Revenue Fund
Year Ended June 30, 2025
96 Variance -
Final Actual Positive
Budget Amounts (Negative)

REVENUES
Intergovernmental 957,000 $ 1,300,858 $ 343,858 $ Charges for Services - 789 789 Investment Income - 191,226 191,226 Miscellaneous 111,101 - (111,101) Total Revenues 1,068,101 1,492,873 424,772

EXPENDITURES
Current:

Development 1,066,241 853,955 212,286
Total Expenditures 1,066,241 853,955 212,286 Excess (Deficiency) of Revenues
over Expenditures 1,860 638,918 637,058

OTHER FINANCING SOURCES (USES)
Transfers In - - - Transfers Out (576,060) (576,060) -
Total Other Financing
Sources (Uses) (576,060) (576,060) -
Net Change in Fund Balances (574,200) 62,858 637,058 Fund Balance, Beginning 2,222,644 2,222,644 - Fund Balance, Ending 1,648,444 $ 2,285,502 $ 637,058 $ City of Buena Park
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Housing and Comm. Devel. Special Revenue Fund Year Ended June 30, 2025
97 Variance -
Final Actual Positive
Budget Amounts (Negative)

REVENUES
Intergovernmental 100,000 $ 109,534 $ 9,534 $ Investment Income 5,000 24,356 19,356 Total Revenues 105,000 133,890 28,890

EXPENDITURES
Current:

General Government 19,120 10,534 8,586 Total Expenditures 19,120 10,534 8,586
Excess (Deficiency) of Revenues
over Expenditures 85,880 123,356 37,476

OTHER FINANCING SOURCES (USES)
Transfers In - - - Transfers Out (116,000) - 116,000 Total Other Financing
Sources (Uses) (116,000) - 116,000 Net Change in Fund Balances (30,120) 123,356 153,476 Fund Balance, Beginning 382,638 382,638 - Fund Balance, Ending 352,518 $ 505,994 $ 153,476 $ City of Buena Park
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - AB 2766/AQMD Special Revenue Fund
Year Ended June 30, 2025
98 Variance -
Final Actual Positive
Budget Amounts (Negative)

REVENUES
Investment Income 3,130 $ 694,930 $ 691,800 $ Total Revenues 3,130 694,930 691,800

EXPENDITURES
Current:

Development 1,056,099 698,309 357,790
Total Expenditures 1,056,099 698,309 357,790
Excess (Deficiency) of Revenues
over Expenditures (1,052,969) (3,379) 1,049,590

OTHER FINANCING SOURCES (USES)
Transfers In - - - Transfers Out - - - Total Other Financing
Sources (Uses) - - - Net Change in Fund Balances (1,052,969) (3,379) 1,049,590 Fund Balance, Beginning 4,286,089 4,286,089 - Fund Balance, Ending 3,233,120 $ 4,282,710 $ 1,049,590 $ City of Buena Park
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - HOME Loans Special Revenue Fund
Year Ended June 30, 2025
99 Variance -
Final Actual Positive
Budget Amounts (Negative)

REVENUES
Investment Income 10,000 $ 83,961 $ 73,961 $ Total Revenues 10,000 83,961 73,961

EXPENDITURES
Current:

Development - - - Total Expenditures - - - Excess (Deficiency) of Revenues
over Expenditures 10,000 83,961 73,961

OTHER FINANCING SOURCES (USES)
Transfers In - - - Transfers Out - - - Total Other Financing
Sources (Uses) - - - Net Change in Fund Balances 10,000 83,961 73,961 Fund Balance, Beginning 2,909,832 2,909,832 - Fund Balance, Ending 2,919,832 $ 2,993,793 $ 73,961 $ City of Buena Park
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - CalHOME Loans Special Revenue Fund
Year Ended June 30, 2025
100
Variance -
Final Actual Positive
Budget Amounts (Negative)

REVENUES
Intergovernmental - $ 575,073$ 575,073 $ Investment Income - 27,158 27,158 Total Revenues - 602,231 602,231

EXPENDITURES
Current:

Public Protection 111,409 117,272 (5,863) Total Expenditures 111,409 117,272 (5,863) Excess (Deficiency) of Revenues
over Expenditures (111,409) 484,959 596,368

OTHER FINANCING SOURCES (USES)
Transfers In - - - Transfers Out - - - Total Other Financing
Sources (Uses) - - - Net Change in Fund Balances (111,409) 484,959 596,368 Fund Balance, Beginning 276,501 276,501 - Fund Balance, Ending 165,092 $ 761,460 $ 596,368 $ City of Buena Park
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Opiod Settlement Special Revenue Fund Year Ended June 30, 2025
101
Variance -
Final Actual Positive
Budget Amounts (Negative)

REVENUES
Intergovernmental 2,784,343 $ 2,236,777 $ (547,566) $ Charges for Services 1,500,000 569,706 (930,294) Investment Income - (19,788) (19,788) Total Revenues 4,284,343 2,786,695 (1,497,648)

EXPENDITURES
Capital Outlay 8,840,582 2,812,809 6,027,773
Total Expenditures 8,840,582 2,812,809 6,027,773
Excess (Deficiency) of Revenues
over Expenditures (4,556,239) (26,114) 4,530,125

OTHER FINANCING SOURCES (USES)
Transfers In 7,839,990 2,454,194 (5,385,796)
Transfers Out (26,500) (5,500) 21,000 Total Other Financing
Sources (Uses) 7,813,490 2,448,694 (5,364,796) Net Change in Fund Balances 3,257,251 2,422,580 (834,671) Fund Balance, Beginning, as adjusted (2,409,591) (2,409,591) Fund Balance, Ending 847,660 $ 12,989 $ (834,671) $ City of Buena Park
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - Park In-lieu Capital Projects Fund
Year Ended June 30, 2025
102
Variance -
Final Actual Positive
Budget Amounts (Negative)

REVENUES
Intergovernmental 747,159 $ 305,394 $ (441,765) $ Charges for Services - - - Miscellaneous Income 70,000 - (70,000) Total Revenues 817,159 305,394 (511,765)

EXPENDITURES
Capital Outlay 555,274 112,096 443,178
Total Expenditures 555,274 112,096 443,178
Excess (Deficiency) of Revenues
over Expenditures 261,885 193,298 (68,587)

OTHER FINANCING SOURCES (USES)
Transfers In 14,948 44,002 29,054
Transfers Out - - - Total Other Financing
Sources (Uses) 14,948 44,002 29,054 Net Change in Fund Balances 276,833 237,300 (39,533) Fund Balance, Beginning (308,384) (308,384)
Fund Balance, Ending (31,551) $ (71,084) $ (39,533) $ City of Buena Park
Schedule of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual - City Capital Projects Fund
Year Ended June 30, 2025
103

INTERNAL SERVICE FUNDS
City of Buena Park
Internal Service Funds
Year Ended June 30, 2025

INTERNAL SERVICE FUNDS

The internal service funds are used to account for goods and services provided by one City department to other City departments on a cost reimbursement basis.

Workers’ Compensation Insurance Fund
This fund accounts for all workers' compensation self-insurance activities.

Public Liability Self-Insurance Fund
This fund accounts for the cost of providing general liability insurance coverage to the various City departments. Such costs are charged to the departments at a fixed rate.

Accrued Leave Fund
This fund accounts for vacation and sick leave pay-out to retiring employees.

Equipment Maintenance and Replacement Fund
This fund accounts for the costs of movable equipment used by other City departments. Such costs are based upon actual usage at a fixed rate throughout the year.

Buildings and Ground Maintenance Fund
This fund accounts for the costs of maintaining City buildings and grounds. Such costs are charged to the various departments based upon each department's estimated usag e of the buildings and surrounding grounds.

Management Information Systems Fund
This fund accounts for the costs of providing computer equipmen t and maintenance to the various City departments. Such costs are based upon the number of computer users in each department.

104
City of Buena Park
Combining Statement of Net Position
Internal Service Funds
June 30, 2025
Workers' Equipment Buildings &
Compensation Public Liability Accrued Maintenance & Grounds Insurance Self-Insurance Leave Replacement Maintenance
ASSETS
Current Assets:

Cash and Investments 5,071,783$ 999,162$ 533,971$ 8,959,843$ 383,256$ Interest Receivable 28,599 5,564 2,974 50,000 2,134 Accounts Receivable - - - 22,450 - Loans Receivable - - - 15,818 - Prepaid Expenses 12,026 - - - - Total Current Assets 5,112,408 1,004,726 536,945 9,048,111 385,390 Noncurrent Assets:

Capital Assets, Depreciable, Net - - - 2,803,684 167,549 Total Noncurrent Assets - - - 2,803,684 167,549 Total Assets 5,112,408 1,004,726 536,945 11,851,795 552,939

DEFERRED OUTFLOWS OF RESOURCES
Pension Related Items - - - 158,693 65,562 Total Deferred Outflows of Resources - - - 158,693 65,562

LIABILITIES
Current Liabilities:

Accounts Payable 37,606 94,699 - 733,323 409,932 Accrued Liabilities - - 8,288 15,848 11,995 Current Portion of Long-Term Liabilities:

Employee Leave Benefits - - - 2,062 16,209 Claims Payable 350,000 150,000 - - - Total Current Liabilities 387,606 244,699 8,288 751,233 438,136 Noncurrent Liabilities:

Employee Leave Benefits - - - 35,504 33,276 Claims Payable 5,182,429 2,068,813 - - - Net Pension Liability - - - 532,409 428,885 Total Noncurrent Liabilities 5,182,429
2,068,813 - 567,913 462,161 Total Liabilities 5,570,035 2,313,512 8,288 1,319,146 900,297

DEFERRED INFLOWS OF RESOURCES
Pension Related Items - - - - - Total Deferred Inflows of Resources - - - - -

NET POSITION
Net Investment in Capital Assets - - - 2,803,684 167,549 Unrestricted (457,627) (1,308,786) 528,657 7,887,658 (449,345) Total Net Position (457,627)$ (1,308,786)$ 528,657$ 10,691,342$ (281,796)$ 105
Management
Information
Systems Totals
2,031,046$ 17,979,061 $
11,310 100,581
- 22,450
- 15,818
109,212 121,238
2,151,568 18,239,148

665,973 3,637,206
665,973 3,637,206
2,817,541 21,876,354
101,945 326,200
101,945 326,200
19,773 1,295,333
8,395 44,526
- 18,271
- 500,000
28,168 1,858,130
12,572 81,352
- 7,251,242
133,101 1,094,395
145,673 8,426,989
173,841 10,285,119
- -
- -
665,973 3,637,206
2,079,672 8,280,229
2,745,645$ 11,917,435$
106
City of Buena Park
Combining Statement of Revenues, Expenses, and Changes in Net Position Internal Service Funds
Year Ended June 30, 2025
Workers' Equipment Buildings &
Compensation Public Liability Accrued Maintenance & Grounds Insurance Self-Insurance Leave Replacement Maintenance

OPERATING REVENUES
Charges for Services 1,823,364$ -$ 505,536$ 2,737,870$ 2,778,332$ Total Operating Revenues 1,823,364 - 505,536 2,737,870 2,778,332

OPERATING EXPENSES
Self-Insurance 1,725,450 3,020,362 - - - Employee Benefits - - 179,241 - - Maintenance and Supplies - - - 2,091,292 3,360,598 Information Systems - - - - - Depreciation - - - 571,218 4,207 Total Operating Expenses 1,725,450 3,020,362 179,241 2,662,510 3,364,805 Operating Income (Loss) 97,914 (3,020,362) 326,295 75,360 (586,473)

NONOPERATING REVENUES (EXPENSES)
Interest Income 237,810 18,005 21,598 418,238 29,510 Intergovernmental Grants - - - - - Gain/(Loss) on Disposal of Capital Assets - - - 14,446 - Total Nonoperating Revenues (Expenses) 237,810 18,005 21,598 432,684 29,510 Income (Loss) Before Operating Transfers 335,724 (3,002,357) 347,893 508,044 (556,963) Transfers In - 1,709,000 - 145,000 - Transfers Out (189,200) - - - (22,500) Change in Net Position 146,524 (1,293,357) 347,893 653,044 (579,463) Net Position - Beginning of Year (604,151) (15,429) 180,764 10,038,298 297,667 Net Position - End of Year (457,627)$ (1,308,786)$ 528,657$ 10,691,342$ (281,796)$ 107
Management
Information
Systems Totals
1,002,804$ 8,847,906 $
1,002,804 8,847,906
- 4,745,812
- 179,241
- 5,451,890
742,475 742,475
124,951 700,376
867,426 11,819,794
135,378 (2,971,888)
97,920 823,081
- -
- 14,446
97,920 837,527
233,298 (2,134,361)
- 1,854,000
- (211,700)
233,298 (492,061)
2,512,347 12,409,496
2,745,645$ 11,917,435$
108
City of Buena Park
Combining Statement of Cash Flows
Internal Service Funds
Year Ended June 30, 2025
Workers' Equipment Buildings &
Compensation Public Liability Accrued Maintenance & Grounds Insurance Self-Insurance Leave Replacement Maintenance

CASH FLOWS FROM OPERATING ACTIVITIES
Cash Received from User Departments 1,846,655$ - $ 505,536$ 2,715,420 $ 2,778,332 $ Cash Paid to Suppliers for Goods and Services (1,506,126) (2,265,120) - (669,149) (2,773,948) Cash Paid to Employees for Services - - (176,508) (643,717) (449,375) Net Cash from Operating Activities 340,529 (2,265,120) 329,028 1,402,554 (444,991)

CASH FLOWS FROM NONCAPITAL AND

RELATED FINANCING ACTIVITIES
Cash Paid (to) from Other Funds (189,200) 1,709,000 - 145,000 (22,500) Cash Paid (to) from Employee Loans - - - 422 - Net Cash from Noncapital and
Related Financing Activities (189,200) 1,709,000 - 145,422 (22,500)

CASH FLOWS FROM CAPITAL AND

RELATED FINANCING ACTIVITIES
Cash Received from Sale of Capital Assets - - - 14,446 - Acquisition and Construction of Capital Assets - - - (950,153) (142,821) Net Cash from Capital and
Related Financing Activities - - - (935,707) (142,821)

CASH FLOWS FROM INVESTING ACTIVITIES
Interest Received 226,320 12,441 18,858 422,460 33,261 Net Cash from Investing Activities 226,320 12,441 18,858 422,460 33,261 Net Increase (Decrease) in Cash and Cash Equivalents 377,649 (543,679) 347,886 1,034,729 (577,051) Cash and Cash Equivalents, Beginning of the Year 4,694,134 1,542,841 186,085 7,925,114 960,307 Cash and Cash Equivalents, End of the Year 5,071,783$ 999,162$ 533,971$ 8,959,843$ 383,256$ Reconciliation of Operating Income (Loss) to
Net Cash from Operating Activities:

Operating Income (Loss) 97,914$ (3,020,362)$ 326,295$ 75,360$ (586,473)$ Adjustments to Reconcile Operating Income (Loss) to
Net Cash Provided (Used) by Operating Activities:

Depreciation - - - 571,218 4,207 Changes in Operating Assets and Liabilities:
(Increase) Decrease in Accounts Receivable 23,291 - - (22,450) - (Increase) Decrease in Inventory and Prepaid Items (350) - - - - (Increase) Decrease in Deferred Outflows - Pensions - - - 88,703 71,456 Increase (Decrease) in Accounts Payable 25,829 75,016 - 689,768 80,021 Increase (Decrease) in Accrued Liabilities - - 2,733 4,460 644 Increase (Decrease) in Employee Leave Benefits - - - 10,943 (2,402) Increase (Decrease) in Net Pension Liability - - - (15,448) (12,444) Increase (Decrease) in Deferred Inflows - Pensions - - - - - Increase (Decrease) in Claims Payable 193,845 680,226 - - - Net Cash from Operating Activities 340,529$ (2,265,120)$ 329,028 $ 1,402,554 $ (444,991) $ 109
Management
Information
Systems Totals
1,002,804$ 8,848,747 $
(447,769) (7,662,112)
(288,469) (1,558,069)
266,566 (371,434)
- 1,642,300
- 422
- 1,642,722
- 14,446
(51,658) (1,144,632)
(51,658) (1,130,186)
97,458 810,798
97,458 810,798
312,366 951,900
1,718,680 17,027,161
2,031,046$ 17,979,061$
135,378$ (2,971,888)$
124,951 700,376
- 841
(1,655) (2,005)
22,176 182,335
(27,438) 843,196
4,444 12,281
12,572 21,113
(3,862) (31,754)
- -
- 874,071
266,566$ (371,434)$
110

CUSTODIAL FUNDS
City of Buena Park
Custodial Funds
Year Ended June 30, 2025

CUSTODIAL FUNDS

Custodial Funds are used to account for assets held by a government in a trustee capacity or as an agent for individuals, private organizations, other governments, and/or other funds.

CFD Mall Fund
This fund accounts for assets and liabilities related to the Community Facilities District Buena Park Mall.

Buena Park Tourism Marketing District Fund
This fund accounts for assets and liabilities related to the Buena Park Tourism Marketing District.

111
City of Buena Park
Combining Statement of Fiduciary Net Position
Custodial Funds
June 30, 2025
Buena Park
Buena Park Tourism
CFD Mall Marketing District Total
ASSETS
Cash and Investments -$ 469,528$ 469,528 $ Accounts Receivable - 134,509 134,509 Prepaid Expenses - 20,000 20,000 Restricted Cash and Investments 4,977,606 - 4,977,606 Total Assets 4,977,606 624,037 5,601,643

LIABILITIES
Deposits Payable - - - Accounts Payable - 155,331 155,331 Total Liabilities - 155,331 155,331

NET POSITION
Restricted for:

Organizations and Individuals 4,977,606 468,706 5,446,312 Total Net Position 4,977,606$ 468,706 $ 5,446,312 $ 112
City of Buena Park
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
Year Ended June 30, 2025
Buena Park
Buena Park Tourism
CFD Mall Marketing District Total

ADDITIONS
Contributions:

Taxes and assessments collected for others -$ 1,385,882$ 1,385,882 $ Total Additions - 1,385,882 1,385,882

DEDUCTIONS
General and Administrative 312,731 1,167,443 1,480,174 Contractual Obligations - 87,433 87,433 Total Deductions 312,731 1,254,876 1,567,607 Net Increase (decrease) in fiduciary net position (312,731) 131,006 (181,725) Net Position, beginning of the year 5,290,337 337,700 5,628,037 Net Position, end of the year 4,977,606$ 468,706 $ 5,446,312 $ 113

STATISTICAL SECTION

City of Buena Park
Description of Statistical Section Contents
June 30, 2025

This part of the City of Buena Park's Annual Comprehensive financial report presents detailed information as a context for understanding what the information in the financi al statements, note disclosures, and required supplementary information say about the government's overall financial health.

Contents: Pages

Financial Trends these schedules contain trend information to h elp the reader understand how the City's financial performance and well-being have changed over time

115

Revenue Capacity these schedules contain information to help the reader assess the City's most significant local revenue source, the property tax

125

Debt Capacity these schedules present information to help the reader assess the affordability of the City's current levels of outstanding debt and the City's ability to issue additional debt in the future

130

Demographic and Economic Information these schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place

134

Operating Information these schedules contain service and infrastructure data to help the reader understand how the information in the City's fi nancial report relates to the services the City provides and the activities it performs

136

114
2015-16 2016-17 2017-18 2018-19
Governmental Activities
Net investment in capital assets 219,881 $ 224,573 $ 244,051 $ 233,088 $ Restricted 45,437 55,406 41,631 43,242 Unrestricted (24,072) (29,221) (58,567) (45,319) Total governmental activities net position 241,246$ 250,758$ 227,115$ 231,011$ Business-type Activities
Net investment in capital assets 22,665$ 25,041$ 33,550$ 32,082$ Restricted - - - -
Unrestricted 20,109 19,139 12,065 16,259 Total business-type activities net position 42,774$ 44,180$ 45,615$ 48,341$ Primary Government
Net investment in capital assets 242,546$ 249,614$ 277,601$ 265,170$ Restricted 45,437 55,406 41,631 43,242 Unrestricted (3,963) (10,082) (46,502) (29,060) Total primary government net position 284,020$ 294,938$ 272,730$ 279,352$ Source: City of Buena Park Finance Department
City of Buena Park
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting)
(amounts expressed in thousands)
Fiscal Year
115
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
242,220$ 243,360 $ 241,497 $ 239,675 $ 246,906 $ 247,123 $ 45,510 47,492 45,961 49,291 52,303 55,657 (53,066) (44,361) (28,554) (37,847) (31,500) (15,489) 234,664$ 246,491 $ 258,904 $ 251,119 $ 267,709 $ 287,291 $ 31,917$ 30,254 $ 29,895 $ 31,043 $ 31,215 $ 33,670 $ - - - - - -
19,380 23,664 25,620 25,492 25,776 24,444 51,297$ 53,918$ 55,515$ 56,535$ 56,991$ 58,114$ 274,137$ 273,614$ 271,392$ 270,718$ 278,121$ 280,793$ 45,510 47,492 45,961 49,291 52,303 55,657 (33,686) (20,697) (2,934) (12,355) (5,724) 8,955 285,961$ 300,409$ 314,419$ 307,654$ 324,700$ 345,405$ Fiscal Year
116
2015-16 2016-17 2017-18 2018-19
Expenses
Governmental activities:

General government 8,098 $ 7,659 $ 8,803 $ 8,548 $ Leisure 3,570 3,459 4,033 3,995 Health 3,155 3,025 3,244 3,176 Transportation 8,380 9,245 10,571 10,538 Public Protection 35,851 39,109 41,084 42,093 Development 5,055 3,695 4,353 4,488 Environmental 3,167 3,266 3,740 3,503 Interest 275 269 486 407
Total governmental activities net expenses 67,551 69,727 76,314 76,748 Business-type activities:

Water 12,753 14,594 16,788 16,522 Total business-type activities net expenses 12,753 14,594 16,788 16,522 Total primary government expenses 80,304$ 84,321$ 93,102$ 93,270$ Program Revenues
Governmental activities:

Charges for services:

General government 207$ 226$ 244$ 632$ Leisure 893 857 919 884 Health 3,227 3,222 3,294 3,356 Transportation 227 260 235 49
Public Protection 3,315 8,368 4,336 2,958 Development 5,099 3,917 3,619 2,902 Environmental 227 253 263 263
Operating contributions and grants 5,521 6
,664 5,231 5,540
Capital contributions and grants 2,485 2,832 3,268 2,854 Total governmental activities program revenues 21,201 26,599 21,409 19,438 Business-type activities:

Charges for services:

Water utility 14,124 16,010 18,060 18,807 Operating contributions and grants - 124 299 - Capital contributions and grants - - - -
Total business-type activities program revenues 14,124 16,134 18,359 18,807 Primary government program revenues 35,325$ 42,733$ 39,768$ 38,245$ Net (Expense)/Revenue
Governmental activities (46,350)$ (43,128)$ (54,905)$ (57,310)$ Business-type activities 1,371 1,540 1,571 2,285 Total primary government net expense (44,979)$ (41,588)$ (53,334)$ (55,025)$ Source: City of Buena Park Finance Department
City of Buena Park
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
(amounts expressed in thousands)
Fiscal Year
117
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
9,147$ 9,333$ 10,385$ 11,457$ 13,621$ 14,890$ 4,112 3,675 4,112 4,593 5,120 5,427 3,410 5,951 6,525 6,456 7,720 9,710 10,838 10,044 10,738 11,554 11,737 11,638 48,323 48,547 50,719 69,641 49,632 48,247 4,295 6,732 4,134 3,720 4,752 5,739 3,688 3,529 3,782 3,894 4,360 4,583 351 345 1,231 1,706 1,998 1,971 84,164 88,156 91,626 113,021 98,942 102,205 17,546 17,586 17,336 17,963 20,340 22,246 17,546 17,586 17,336 17,963 20,340 22,246 101,710$ 105,742$ 108,962$ 130,984$ 119,282$ 124,451$ 613$ 321$ 464$ 520$ 738$ 1,169$ 639 1,346 4,211 1 ,629 1,690 1,303 3,563 3,560 4,119 4,423 4,748 4,904 192 95 114 127 141 151
2,881 2,121 2,414 4,169 3,715 3,149 2,127 1,962 2,439 2,995 2,894 3,083 139 35 257 267 223 135
5,483 18,007 14,170 6,588 6,223 11,445 13,391 6,738 6,600 7,164 10,340 6,474 29,028 34,185 34,788 27,882 30,711 31,813 19,854 20,475 19,918 18,896 19,229 20,696 - - 22 - 456 1,335
- - - - - -
19,854 20,475 19,940 18,896 19,685 22,031 48,882$ 54,660$ 54,728$ 46,778$ 50,396$ 53,843$ (55,136)$ (53,971)$ (56,838)$ (85,140)$ (6 8,231)$ (70,392)$ 2,308 2,889 2,604 933 (655) (215) (52,828)$ (51,082)$ (54,234)$ (84,207)$ (68,886)$ (70,608)$ Fiscal Year
118
2015-16 2016-17 2017-18 2018-19
City of Buena Park
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
(amounts expressed in thousands)
Fiscal Year
General Revenues and Other Changes in Net Position
Governmental activities:

Property taxes 10,661$ 10,467$ 10,870$ 11,705$ Sales taxes 17,701 20,841 20,943 25,740 Property taxes in lieu of sales taxes 2,533 - - - Transient occupancy taxes 6,442 6,529 6,591 6,605 Franchise taxes 1,776 1,720 1,871 1,809 Business license taxes
1 - - - -
Utility users taxes1 - - - -
Vehicle in-lieu taxes1 - - - -
Other taxes 11,424 11,549 11,965 12,720 Investment income 1,025 10 32 1,841
Other 10 356 143 577
Transfers 98 139 147 208
Gain/loss on sale of property - - - -
Extraordinary item - - (7, 191) -
Total governmental activities 51,670 51,611 45,371 61,205 Business-type activities:

Investment income 300 5 11 648
Other - - - -
Transfers (98) (139) (147) (208) Total business-type activities 202 (134) (136) 440 Total primary government 51,872$ 51,477$ 45,235$ 61,645$ Change in Net Position
Governmental activities 5,321$ 8,483$ (9,534)$ 3,895$ Business-type activities 1,573 1,406 1,435 2,725 Total primary government 6,894$ 9,889$ (8,099)$ 6,620$ Source: City of Buena Park Finance Department
119
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
Fiscal Year
11,856$ 12,016 $ 13,816 $ 14,778 $ 15,404 $ 16,371 $ 24,154 27,472 33,640 35,466 38,939 41,032 - - - - - -
5,313 3,704 6,572 7,481 7,835 8,535 1,875 1,846 2,001 2,328 2,110 2,244 1,055 1,009 1,104 1,224 1,317 1,376 2,443 2,425 3,073 3,791 4,443 4,100 8,990 9,368 9,698 10,285 11,016 11,817 616 594 - - - -
1,954 367 (1,377) 347 2,808 3,475 362 388 553 1,425 715 620 171 225 171 193 233 405
- - - - - -
- - - - - -
58,789 59,414 69,251 7 7,318 84,820 89,975 820 (44) (836) 280 1,344 1,744
- - - - - -
(171) (225) (171) (193) (233) (405) 649 (269) (1,007) 87 1,111 1,339 59,438$ 59,145$ 68,244$ 77,405$ 85,931$ 91,313$ 3,653$ 5,443$ 12,414$ (7,822)$ 16,589$ 19,582$ 2,957 2,620 1,597 1,020 456 1,123 6,610$ 8,063$ 14,011$ (6,802)$ 17,045$ 20,706$ 120
2015-16 2016-17 2017-18 2018-19 2019-20
General Fund
Nonspendable 9,305 $ 10,735 $ 4,942 $ 8,760$ 8,724$ Restricted 1,438 11,485 549 86 1,074
Assigned 5,705 7,381 6,486 7,657 8,969
Unassigned 51,697 42,771 27,201 27,836 25,079 Total general fund 68,145$ 72,372 $ 39,178 $ 44,339$ 43,846$ All Other Governmental Funds
Nonspendable -$ - $ - $ -$ 1$ Restricted 43,759 43,928 41,564 43,213 44,611 Assigned 560 - 55 - -
Unassigned (83) (8) (482) (768) (695) Total all other governmental fund
s 44,236$ 43,920 $ 41,137 $ 42,445$ 43,917$ Effective June 30, 2011 the City implemented GASB Statement No. 54 (refer to Notes to Financial Statements item 1-N).

Fund balances in governmental funds are reported in the following classifications: Nonspendable, Restricted, Committed, Assigned, and Unassigned.

Source: City of Buena Park Finance Department
City of Buena Park
Fund Balances - Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
(amounts expressed in thousands)
Fiscal Year
121
2020-21 2021-22 2022-23 2023-24 2024-25
8,738$ 15,354 $ 24,622$ 24,530$ 24,545$ 1,190 1,040 7,120 7,761 8,518
8,498 8,498 4,803 8,528 11,129
36,951 48,299 51,087 53,755 61,631
55,377$ 73,191 $ 87,632$ 94,574$ 105,823$ -$ - $ -$ -$ -$
46,302 47,619 48,399 48,313 51,562
- - - - -
(258) (463) (562) (2,734) (136) 46,044$ 47,156 $ 47,837$ 45,579$ 51,426$ Fiscal Year
122
City of Buena Park
Changes in Fund Balances - Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
(amounts expressed in thousands)
Fiscal Years
2015-16 2016-17 2017-18 2018-19 2019-20
Revenues
Taxes 43,400$ 43,591$ 44,281 $ 50,005$ 47,312$ Licenses and permits 903 914 791 517 538 Fines and forfeitures 812 846 891 929 859 Intergovernmental 15,553 13,934 15,883 17,147 26,746 Charges for services 9,823 8,532 8,908 8,285 7,666 Investment income 1,137 256 369 1,837 1,884 Miscellaneous 966 3,796 1,488 2,017 1,663 Total revenues 72,594 71,869 72,611 80,737 86,668 Expenditures
General government 7,282 7,506 7,332 7,212 7,589 Leisure 2,882 2,939 3,154 3,184 3,137 Health 3,029 3,046 3,153 3,161 3,314 Transportation 5,654 5,407 5,961 5,355 5,637 Public protection 33,337 34,515 36,999 38,238 40,689 Development 4,827 3,791 3,894 4,125 3,885 Environmental 3,046 3,247 3,524 3,343 3,489 Debt service:

Principal retirement 4,059 22,818 18,078 2,107 480

Interest and other charges 281 210 525 439 384 Bond issuance costs - 251 - - -
Capital Outlay 7,683 11,119 26,024 7,060 15,851 Total expenditures 72,080 94,849 108,644 74,224 84,455 Excess (deficiency) of revenues
over (under) expenditures 514 (22,980) (36,033) 6,513 2,213 Other Financing Sources (Uses)
Transfers in 1,513 3,611 13,717 3,417 2,785 Transfers out (2,408) (4,442) (14,573) (4,342) (4,021) Insurance proceeds - 5,626 1,481 495 - Proceeds from sale of property - - 2 386 2 Loss on sale of property held for resale - - - - -
Proceeds from long term debt 526 9,785 - - -
Proceeds from long term debt premium 507 -
Proceeds from sale of capital assets 1 - - - -
Total other financing sources (uses) (368) 15,087 627 (44) (1,234) Special items - 10,775 6,621 - -
Extraordinary item - - (7,192) - -
Net change in fund balances 148 2,882 (35,977) 6,469 979 Fund balances - July 1, restated 112,234
113,410 116,292 80,315 86,784
Fund balances - June 30 112,382$ 116,292$ 80,315 $ 86,784$ 87,763$ Debt service as a percentage of noncapital expenditures 6.82% 27.33% 22.44% 3.74% 1.25% Source: City of Buena Park Finance Department
123
Fiscal Years
2020-21 2021-22 2022-23 2023-24 2024-25
58,433$ 69,904 $ 75,353 $ 81,064 $ 85,474 $ 673 942 1,335 1,332 1,259
546 313 2,395 1,157 876
24,555 19,054 13,113 11,918 18,822 8,011 12,547 10,295 11,379 11,243 1,067 (1,425) 1,323 4,226 5,766 389 554 1,485 747 868
93,674 101,889 105,299 111,823 124,307 6,854 7,876 8,021 8,140 9,580 2,959 3,368 4,179 4,302 4,593 5,951 6,525 7,108 7,720 9,710 5,963 6,498 6,278 6,114 6,046 42,231 44,278 47,644 45,710 50,786 4,343 3,350 4,005 4,670 5,655 3,529 3,782 4,257 4,360 4,583 -
490 400 425 5,109 5,143
368 352 332 2,027 1,983
- - - - -
6,506 6,202 7,034 15,377 8,276 79,194 82,631 89,284 103,529 106,356 14,480 19,258 16,015 8,294 17,952 1,174 4,204 2,377 4,715 4,606 (1,994) (5,046) (3,270) (9,022) (5,843) - - - - -
- - - - -
- - - - -
- 92,303 - 697 382
- - - - -
(820) 91,461 (893) (3,610) (855)
- (91,794) - - -
- - - - -
13,660 18,925 15,122 4,684 17,097 87,763 101,422 120,347 135,469 140,153 101,422$ 120,347 $ 135,469 $ 140,153 $ 157,249 $

1.15% 0.98% 0.91% 8.02% 7.21%
124
Property Tax Transient Business Utility Vehicle
Fiscal Property Sales and in Lieu of Occupancy Franchise License Users In-Lieu Other Year Tax Use Tax Sales Tax Tax Tax Tax Tax Tax Taxes
2015-16 10,661 17,701 2,533 6,442 1,776 - - - 11,424 2016-17 10,467 20,841 - 6,529 1,720 - - - 11,549 2017-18 10,870 20,943 - 6,591 1,871 - - - 11,965 2018-19 11,705 25,740 - 6,605 1,809 - - - 12,720 2019-20 11,856 24,154 - 5,313 1,875 1,055 2,443 8,990 616 2020-21 12,016 27,472 - 3,704 1,846 1,009 2,425 9,368 594 2021-22 13,816 33,640 - 6,572 2,001 1,104 3,073 9,698 - 2022-23 14,778 35,466 - 7,481 2,328 1,224 3,791 10,285 - 2023-24 15,404 38,939 - 7,835 2,110 1,317 4,443 11,016 - 2024-25 16,371 41,032 - 8,535 2,244 1,376 4,100 11,817 - Source: City of Buena Park Finance Department
City of Buena Park
Governmental Activities Tax Revenues By Source
Last Ten Fiscal Years
(accrual basis of accounting)
(amounts expressed in thousands)
125
City of Buena Park
Direct and Overlapping Property Tax Rates
Last Ten Fiscal Years
(rate per $1,000 of assessed value)
Overlapping Rates
City Metro
Fiscal Direct Buena Park Water
Year Rate Schools District
2015-16 1.0000 0.2771 0.0035
2016-17 1.0000 0.3152 0.0035
2017-18 1.0000 0.3279 0.0035
2018-19 1.0000 0.3417 0.0035
2019-20 1.0000 0.3527 0.0035
2020-21 1.0000 0.3733 0.0035
2021-22 1.0000 0.3756 0.0035
2022-23 1.0000 0.3154 0.0035
2023-24 1.0000 0.3148 0.0035
2024-25 1.0000 0.3089 0.0070
Source: Orange County Auditor/Controller
126
City of Buena Park
Principal Property Tax Payers
Current Year and Nine Years Ago
2024-25 2015-16
Percentage Percentage
of Total City of Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Taxpayer Value Rank Value Value Rank Value
Knott's Berry Farm 425,088,227$ 1 25.04% 317,624,486$ 1 32.89% MC Comber Creek LLC 307,816,864 2 18.13%
The Source at Beach, LLC. 189,206,916 3 11.14% 44,473,985 10 4.61% Comref So California Industiral Sub 171,168,603 4 10.08% 145,207,567 2 15.04% Centerpoint Properties Trust 148,535,744 5 8.75%
PRI Buena Park Indl California LLC 118,122,677 6 6.96% 91,032,994 4 9.43% 5600 Beach Blvd BP Owner LLC 104,804,982 7 6.17%
Newkoa LLC 89,416,069 8 5.27%
6300 Regio LLC 72,684,213 9 4.28%
BSP VBP Propco LLC 71,000,000 10 4.18%
Alticor Inc 101,133,613 3 10.47%
Westcore So-Cal LLC 65,224,975 5 6.75%
Newoka LLC 59,595,090 6 6.17%
J.C. Penney Properties Inc 50,657,036 7 5.25%
Bottling Group LLC 45,946,212 8 4.76%
Georgia-Pacific Corrugated LLC 44,737,112 9 4.63% 1,697,844,295$ 100.00% 965,633,070$ 100.00%
Source: HdL Companies
Excludes government and tax-exempt property owners
127
City of Buena Park
Secured Property Tax Levies and Collections (1)
Last Ten Fiscal Years
Fiscal year Total Collected within the
ended Tax fiscal year of the levy Collections in Total collections to date June 30 Levy Amount % of Levy Subsequent Years Amount % of Levy 2015-16 6,807,398 6,672,282 98.02% 45,115 6,717,397 98.68% 2016-17 6,952,697 6,838,928 98.36% 39,816 6,878,744 98.94% 2017-18 6,930,627 6,820,731 98.41% 39,448 6,860,179 98.98% 2018-19 7,184,347 7,058,654 98.25% 42,790 7,101,444 98.85% 2019-20 7,698,620 7,231,343 93.93% 56,847 7,288,190 94.67% 2020-21 7,574,088 7,459,984 98.49% 53,141 7,513,125 99.20% 2021-22 7,766,639 7,640,305 98.37% 47,936 7,688,241 98.99% 2022-23 8,117,989 7,988,195 98.40% 55,700 8,043,896 99.09% 2023-24 8,400,580 8,260,663 98.33% 62,359 8,323,022 99.08% 2024-25 8,722,133 8,543,044 97.95% (2) 8,543,044 97.95% (1) Property tax totals are net of 1915 act bond
(2) Information not available
Source: Orange County Auditor/Controller
128
City of Buena Park
Assessed Value and Actual Value of Taxable Property
Last Ten Fiscal Years
(rate per $1,000 of assessed value)
Total
Total Taxable Direct
Fiscal Residential Commercial Industrial Other* Tax-Exempt Assessed T ax Year Property Property Property Property Property Value Rate 2015-16 5,734,199 1,590,478 1,165,617 468,840 191,295 9,150,429 1.00 2016-17 6,003,197 1,740,740 1,182,750 489,028 203,841 9,619,556 1.00 2017-18 6,397,835 1,854,790 1,254,693 456,876 178,067 10,142,261 1.00 2018-19 6,783,616 2,080,416 1,338,189 536,919 178,729 10,917,869 1.00 2019-20 7,164,440 2,161,967 1,400,389 515,061 185,290 11,427,147 1.00 2020-21 7,499,298 2,240,680 1,463,376 507,178 191,885 11,902,417 1.00 2021-22 7,771,409 2,291,331 1,488,449 496,456 194,323 12,241,968 1.00 2022-23 8,292,285 2,356,165 1,559,184 632,113 198,206 13,037,953 1.00 2023-24 8,914,182 2,529,567 1,695,291 567,137 231,256 13,937,433 1.00 2024-25 9,504,232 2,619,134 1,752,658 815,577 247,974 14,939,575 1.00 *Other property includes recreational, institutional, vacant, and miscellaneous property.

Note: In 1978 the voters of the State of California passed Proposition 13 which limited property taxes to a total maximum rate of 1% based upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum increase of 2%). With few exceptions, property is only reassessed at the time that it is sold to a new owner. At that point, the new assessed value is reassessed at the purchase price of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above.

Source: Orange County Assessor, HdL Coren & Cone
129
City of Buena Park
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
(amounts expressed in thousands, except per capita amounts) Pension Pension Total Restricted Net % of
Fiscal Revenue Obligation Notes Lease SBITA Obligation Notes Primary for Bonded Personal Per Year Bonds Bonds Payable Payable Liability Bonds Payable Government Debt Service Debt Income (1) Capita (1) 2015-16 - - 5,780 - - - 5 5,785 - - 0.29% 69 2016-17 10,288 - 4,351 - - - - 14,639 - 10,288 0.51% 123 2017-18 10,262 - 2,318 - - - 4,985 17,565 - 10,262 0.49% 122 2018-19 10,237 - 210 - - - 4,736 15,183 - 10,237 0.48% 123 2019-20 9,837 - 105 - - - 4,486 14,428 - 9,837 0.42% 120 2020-21 9,426 - - - - - 5,196 14,622 - 9,426 0.39% 115 2021-22 9,001 92,303 - - - 4,082 4,890 110,276 - 105,386 4.15% 1,263 2022-23 8,551 87,366 - - 52 3,864 4,585 104,418 - 99,781 3.61% 1,195 2023-24 8,080 82,702 - - 542 3,658 4,279 99,261 - 94,440 2.98% 1,142 2024-25 7,590 78,024 - 303 385 3,451 3,973 93,726 - 89,065 2.77% 1,077 Note: Details regarding the outstanding debt can be found in the notes to the financial statements. (1) See the Schedule of Demographic and Economic Statistics for personal income and population data.

Source: City of Buena Park Finance Department
Governmental Activities Business-Type Activities
130
City of Buena Park
Direct and Overlapping Governmental Activities Debt
As of June 30, 2025
(amounts expressed in thousands)
Estimated
Estimated Share of
Debt Percentage Overlapping
Governmental Unit Outstanding Applicable (1) Debt
City of Buena Park direct debt
2017 Lease Revenue Bonds 7,290 $ 100.00% 7,290 $ Original Issuance Premium 300 100.00% 300 2021 Pension Obligation Bonds 78,024 100.00% 78,024 Software Subscription Liability 385 100.00% 385 Lease Payable 303 100.00% 303
Total Direct Debt 86,302
Overlapping debt
Metropolitan Water District 17,155 0.36% 61
Orange County and School District 1,547,372 14.51% 224,536 Total Overlapping Debt 224,597
Total direct and overlapping debt 310,899$
Source: Orange County Assessor, HdL Coren & Cone
Note: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule estimates the portion of outstanding debt of those overlapping governments that is borne by the residents and businesses of the City of Buena Park. This process recognizes that, when considering the government's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government. (1) The percentage of overlapping debt applicable is estimated using taxable assessed property values.

Applicable percentages were estimated by determining the portion of the county's taxable assessed value that is within the government's boundaries and dividing it by the county's total taxable assessed value. 131

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City of Buena Park
Legal Debt Margin Information
Last Ten Fiscal Years
(amounts expressed in thousands)
Fiscal Year
2016 2017 2018 2019 2020
Debt limit 1,343,870$ 1,412,357$ 1,494,629$ 1,610,871$ 1,686,278$ Total net debt applicable to limit - - - - -
Legal debt margin 1,343,870$ 1,412,357$ 1,494,629$ 1,610,871$ 1,686,278$ Total net debt applicable to the limit
as a percentage of debt limit 0% 0% 0% 0% 0%
Legal Debt Margin Calculation for Fiscal Year 2024-25
Assessed value 14,412,157$
Add back: exempt real property 279,444$
Total assessed value 14,691,601$
Debt limit (15% of total assessed value) 2,203,740$
Debt applicable to limit: -
Legal debt margin 2,203,740$
Note: Under state finance law, the City of Buena Park's outstanding general obligation debt should not exceed 15 percent of total assessed property value. By law, the general obligation debt subject to the limitation may be offset by amounts set aside for repaying general obligation bonds.

Source: Orange County Assessor, HdL Coren & Cone
132
2021 2022 2023 2024 2025
1,756,580$ 1,807,147$ 1,925,962$ 2,055,927$ 2,203,740$ - - - - -
1,756,580$ 1,807,147$ 1,925,962$ 2,055,927$ 2,203,740$ 0% 0% 0% 0% 0%
133
City of Buena Park
Demographic and Economic Statistics
Last Ten Fiscal Years
Per
Personal Capita
Fiscal Income Personal Unemployment
Year Population (in thousands) Income Rate
2015-16 83,347 2,015,754 24,185 3.8% 2016-17 83,884 2,033,040 24,236 3.4% 2017-18 83,995 2,088,787 24,867 2.9% 2018-19 83,384 2,119,346 25,416 3.2% 2019-20 81,998 2,336,383 28,493 3.1% 2020-21 81,626 2,441,203 29,907 10.8% 2021-22 83,430 2,542,031 30,469 7.1% 2022-23 83,517 2,763,229 33,085 3.5% 2023-24 82,689 3,170,013 38,336 3.9% 2024-25 82,667 3,213,196 38,869 3.9% Source: HdL, Coren & Cone
134
City of Buena Park
Principal Employers
Current Year and Nine Years Ago
2024-25 2015-16
% of Total % of Total
City City
Employer Employees Rank Employment* Employees Rank Employment Knott's Berry Farm 4,069 1 9.76% 5,071 1 12.71% Pepsi 477 2 1.14% 477 5 1.20%
Porto's Bakery 402 3 0.96%
RIA Financial/AFEX Money Express 381 4 0.91% 387 8 0.97% Access Business Group LLC 341 5 0.82% 479 4 1.20% Yamaha Corporation of America 324 6 0.78% 350 10 0.88% 99 Ranch (Tawa Services, Inc.) 291 7 0.70%
Trim-Lok, Inc. 255 8 0.61%
Medieval Times USA, Inc. 239 9 0.57%
Leach Corporation 229 10 0.55% 483 3 1.21%
SYSCO Riverside, Inc. 375 9 0.94%
J.C. Penney 526 2 1.32%
Select Stffing Real Time Staffing Services 403 6 1.01% Heritage Foods, LLC. 394 7 0.99%
Total 7,008 16.81% 8,945 22.42%
* Based upon U.S. Department of Labor's estimate of 41,700 residents employed in 2024-25 and 39,900 employed in 2015-16.

Sources: City of Buena Park Finance Department, State of California Employment Development Department 135
City of Buena Park
Full-Time Equivalent City Employees by Function
Last Ten Fiscal Years
Function 2015-16 2016-17 2017-18
General Government 43 40.5 40.5
Public Safety 126 127 131
Public Works 41 37 37
Community Services 25 21.5 22.5
Community Development 16 16 16
Water 27 28 28
Total 278 270 275
Source: City of Buena Park Budget
Note: Public Works and Community Services underwent a reorganization in fiscal ye 136
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 40 40 39 35 35 36 35.5
135 135 136 136 136 141 141
47 50 49 50 50 48 48
14 14 14 13 14 14 14
16 16 16 20 20 24 26
28 26 27 26 26 31 31
280 281 281 280 281 294 295.5
ear 2019-20 that resulted in a variance in staffing levels compared to prior fiscal years. 137
Function: 2015-16 2016-17 2017-18 2018-19 2019-20
Police
Calls dispatched 56,163 66,096 76,955 62,111 69,554 Crime reports 9,831 9,874 10,283 9,639 8,568
Moving citations 8,803 7,124 9,096 8,395 6,156
Parking citations 14,589 18,566 16,617 18,378 18,014 Streets and Highways
Asphalt repair (in tons) 283 211 97 184 188
Curb & gutter repair (lineal ft.) 422 417 726 579 734 Sidewalk repair (lineal ft.) 3,893 2,143 1,679 2,389 1,295 Water
Number of customer accounts 19,481 19,391 19,520 19,573 19,478 Average daily consumption 10.6 11.1 12.1 11.6 11.5
(millions of gallons)
Water samples taken (annual) 1,200 3,000 3,000 3,000 3,000 Sewers
Feet of sewer mains root cut/
chemically treated 52,630 52,630 52,630 52,630 52,630 Maintenance
Graffiti removals 8,160 8,708 5,439 2,234 3,097
Streetsweeping miles 2,300 23,350 23,350 23,350 23,350 Trees pruned per year 5,400 1,150 1,754 1,078 1,078 Culture and Recreation
Youth sports 1,302 1,203 1,223 1,109 370
Aquatics classes participants 25,751 26,885 25,821 21,228 1,863 Picnic rentals 18,700
13,141 15,440 18,400 12,160
Leisure classes participants 3,655 3,709 3,969 3,762 2,449 Senior Center participants 122,216 132,410 132,504 135,048 118,426 Source: City of Buena Park
Last Ten Fiscal Years
Capital Asset Statistics by Function
City of Buena Park
138
2020-21 2021-22 2022-23 2023-24 2024-25
62,960 66,061 63,952 65,699 62,160
8,915 6,883 7,187 7,122 7,059
7,142 4,072 3,546 6,314 4,178
17,799 17,517 12,902 10,534 12,798
215 147 160 150 105
1,008 609 257 656 270
1,805 1,974 1,637 1,426 1,946
19,547 19,565 19,565 19,565 19,565

10.6 10.6 10.6 9.9 9.9
3,000 3,000 3,000 3,000 3,000
52,630 52,630 52,630 52,630 52,630
3,475 4,608 6,259 4,596 3,733
23,350 23,350 23,350 23,350 23,350
1,272 1,272 1,026 1,026 1,071
397 1,070 1,274 1,300 1,329
2,015 1,526 1,546 1,010 1,510
9,920 23,760 25,840 25,360 17,360
1,116
2,211 2,622 2,625 2,076
59,213 115,321 121,816 116,794 104,930
139
Function: 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 Public Safety
Police stations 1 1 1 1 1 1 1
Number of patrol units 32 30 34 36 36 36 33 Highways and streets
Miles of streets 147.6 191.3 191.3 191.3 191.3 191.3 191.3 Traffic Signals 73 83 85 85 85 85 85
Water
Number of active water wells 8 8 8 8 8 8 8
Number of reservoirs 1 1 1 1 1 1 1
Miles of lines & mains 220 220 220 220 220 220 220 Sewer
Miles of sanitary sewers 168 168 168 168 168 168 168 Miles of flood control channel 21 21 21 21 21 21 21 Culture and Recreation
Number of parks 11 11 11 11 11 11 12
Number of community facilities 3 3 3 3 3 3 3
Source: City of Buena Park
City of Buena Park
Demographic and Economic Capital Asset Statistics
Last Ten Fiscal Years
140
2022-23 2023-24 2024-25
1 1 1
35 37 38
191.3 191.3 191.3
84 84 84
8 8 8
1 1 1
220 220 220
168 168 168
21 21 21
12 13 13
3 3 3
141
March 10, 2026

NEW BUSINESS
Item No. 5A.

City Council Agenda Report
RESOLUTION APPROVING PLANS, SPECIFICATIONS, AND APPROVAL OF A CONTRACT WITH HARDYAND HARPER, INC. FOR THE DALE STREET REHABILITATION PROJECT FROM CRESCENT AVENUE TOSR-91, AND APPROVING A COOPERATIVE AGREEMENT WITH THE CITY OF ANAHEIM

PREPARED BY PRESENTED BY
Jaden Miller, Principal Engineer Jaden Miller, Principal Engineer

DEPARTMENT HEAD APPROVAL CITY MANAGER APPROVAL
Mina Mikhael, Director of Public Works/City Engineer Aaron France, City Manager

RECOMMENDED ACTION
1) Adopt a resolution approving the plans and specifications for the Dale Street Rehabilitation Project from Crescent Avenue to SR-91; 2) Award a contract to Hardy and Harper, Inc. in the amount of $1,850,000; 3) Authorize contingency funds in the amount of $140,000 in the same purchase order; 4) Authorize construction engineering in the amount of $100,000; 5) Authorize a purchase order for the Solis Group in the amount of $6,000 for administration of the Community Workforce Agreement (CWA); 6) Authorize contingency funds in the amount of $1,000 for CWA administration; 7) Approve a cooperative agreement with the City of Anaheim for the Dale Street Rehabilitation Project; 8) Authorize the City Manager and City Attorney to make any necessary, non-monetary changes to the contract and agreement; 9) Authorize the City Manager and City Clerk to execute the contract; 10) Authorize the Mayor, the Director of Public Works and the City Clerk to execute the agreement; and 11) Authorize a budget transfer in the amount of $700,000 from the Commonwealth Avenue Account (24-9806-590190) for this purpose.

PREVIOUS CITY COUNCIL ACTION
None.

DISCUSSION
The project site is located on Dale Street from Crescent Avenue to SR-91 and spans approximately 1.1 mile. The project will include asphalt pavement rehabilitation, removal and replacement of damaged curb and gutter, cross gutters, sidewalks, and curb ramps that are not compliant with ADA standards; and utility adjustments. Additional improvements include the installation of new Class II bike lanes from La Palma Avenue to the cul-de-sac near the SR-91 freeway, new enhanced visibility crosswalks, and additional signage in accordance with the CA MUTCD.

The City of Buena Park contacted the City of Anaheim to notify them of this Capital Improvement Project. A small portion of the project lies within Anaheim’s right-of-way at the intersection of Dale Street and Crescent Avenue, as well as a segment of the cul-de-sac near the SR-91 freeway, where street rehabilitation work will occur. Since the majority of the roadway is within Buena Park’s jurisdiction, City staff proposed a cooperative (CO-OP) agreement between Buena Park and Anaheim to rehabilitate the entire roadway, including the portions within Anaheim. The City of Buena Park will serve as the lead agency for project coordination, design, construction, and administration.

The City of Anaheim will reimburse the City of Buena Park for its proportionate share of the construction costs.

The project was first advertised for competitive bids on February 9, 2026, and six (6) bids were received and publicly opened on February 25, 2026. Bid amounts ranged from $1,850,000 to $2,133,791.28. The bids received are below the project's engineer's estimate of $2,576,000. The lowest, responsible bid submitted by Hardy and Harper, Inc. of Lake Forest, California was in the amount of $1,850,000. Hardy and Harper, Inc. possesses the required contractor’s license to complete the project and has successfully completed similar pavement projects for the cities of Adelanto, Highland, and Eastvale as well as other Buena Park projects, including the Orangethorpe Avenue Pavement Rehabilitation and Caballero Boulevard Pavement Rehabilitation projects.

Staff recommends awarding a contract to Hardy and Harper, Inc. in the amount of $1,850,000, approving contingency funds in the amount of $140,000, construction engineering funds in the amount of $100,000, and CWA administration services in the amount of $7,000, for a total project amount of $2,097,000. Staff also recommends entering into a cooperative agreement (CO-OP) with the City of Anaheim to receive reimbursement from Anaheim in the amount of $56,000.

Construction is anticipated to begin in April 2026 and be completed by June 2026.

Concurrently, staff is working on preparing an "Art in Crosswalk" design to be incorporated into the crosswalk at Dale Street and Carnation Drive. The design will be completed in coordination with the City Council and the Cultural and Fine Arts Commission, and will be completed following the rehabilitation efforts.

BUDGET IMPACT
Total project costs are shown below with the following breakdown:

Construction Contract: $1,850,000 Construction Contingency: $140,000
Construction Engineering: $100,000
CWA Administration Services: $6,000
CWA Contingency: $1,000
Total Project Cost: $2,097,000 Less Anaheim Reimbursement: ($56,000)

The project is included in the City’s Capital Improvement Program (CIP) and is funded through Gas Tax and Measure M2 funds in the Dale Street Rehab Account (24-9806-590189). The original budget allocation for this project was $1,400,000. However, based on the total project costs, an additional budget transfer of $400,000 from Measure M2 funds and $300,000 from Gas Tax funds, from the Commonwealth Avenue Account (24-9806- 590190), is required to fully fund and complete the project. A budget transfer is recommended for this purpose.

Attachments
Att. 1 of 4 - Resolution - Dale St.pdf
Att. 2 of 4 - Bid Summary and Results.pdf
Att. 3 of 4 - PW Contract - Dale St Rehabilitation.pdf
Att. 4 of 4 - CO-OP Agreement.pdf

RESOLUTION NO. __________

A RESOLUTION OF THE CITY COUNCIL OF THE CI TY OF BUENA PARK APPR OVING

PLANS AND SPECIFICATIONS FOR DALE STREET REHABILITATION PROJECT FROM CRESCENT AVENUE TO SR-91 IN SAID CITY.

WHEREAS, it is the intention of the City of Buena Park to construct certain improvements in the City; and
WHEREAS, the City Engineer has p repared specifications and plans for the construction of certain improvement(s).

NOW, THEREFOR E, BE IT RESOLVED that the specifications and plans presented by the City be and are hereby approved as the specifications and plans for:

DALE STREET REHABILITATION PROJECT FROM CRESCENT AVENUE TO SR-91 PASSED AND ADOPTED this 10th day of March 2026, by the following called vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS

_______________________________________
Mayor
ATTEST:
_______________________________________
City Clerk
I, Adria M. Vicuña, MMC, City Clerk, hereby certify that the foregoing Resolution was duly and regularly passed and adopted at a regular meeting of the City Council of the City of Buena Park held this 10th day of March 2026.

_______________________________________
City Clerk
Buena Park - Bid Amount Anaheim - Bid Amount Total Bid Amount 1 All American Asphalt $1,823,882.24 $54,605.76 $1,878,488.00 2 Excel Paving $2,077,014.20 $56,777.08 $2,133,791.28
3 Hardy & Harper Inc. $1,794,000.00 $56,000.00 $1,850,000.00 4 Onyx Paving Company Inc. $1,877,000.00 $59,000.00 $1,936,000.00 5 The R.J. Noble Company $1,831,149.50 $51,580.40 $1,882,729.90 6 Toro Enterprices Inc. $1,830,667.32 $53,547.22 $1,884,214.54 Bid Opening: 2/25/26 - 2:00 P.M.

Company Name

CITY OF BUENA PARK
DALE STREET REHABILITATION PROJECT FROM CRESCENT AVENUE TO SR-91

BID SUMMARY
Project No. 514 and Bid No. 2026-01
Revised: 2/25/2026
Contractor's Average Engineer's Estimate
Item No. Est. Qty Unit Description Unit Price Total Price Unit Price Total Price Unit Price Total Price Unit Price Total Price Unit Price Total Price Unit Price Total Price Unit Price Total Price 1 1 LS Storm Water Pollution Prevention Plan (SWPPP) BMP's. $8,000.00 $8,000.00 $13,000.00 $13,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $17,000.00 $17,000.00 $5,000.00 $5,000.00 $10,500.00 $10,500.00 $12,000.00 $12,000.00 2 380195 SF Cold Mill 2-Inch (Uniform Depth) Including any Excess Asphalt Concrete Above Lip of Gutter. $0.42 $159,681.90 $0.36 $136,870.20 $0.45 $171,087.75 $0.37 $140,672.15 $0.30 $114,058.50 $0.36 $136,870.20 $0.38 $143,206.78 $0.70 $266,136.50 3 4594 TN
Construct New 2-Inch Thick Asphalt Concrete Finish Course, Type 3 C3 PG 70-10 (1/2" Rock) with Forta- Fi Fiber Reinforcement per Manufacturer's Specifications or Approved Equal. $130.00 $597,220.00 $127.00 $583,438.00 $135.00 $620,190.00 $144.00 $661,536.00 $138.00 $633,972.00 $141.72 $651,061.68 $135.95 $624,569.61 $188.00 $863,672.00 4 4841 SF
Remove A.C., A.B., and Subgrade Prior to Cold Milling/Overlay and Construct New 5.5-Inch Thick A.C.

Pavement over 12-Inch Compacted Base. $9.10 $44,053.10 $18.00 $87,138.00 $18.00 $87,138.00 $6.66 $32,241.06 $25.00 $121,025.00 $8.09 $39,163.69 $14.14 $68,459.81 $12.00 $58,092.00 5 17 EA Remove Existing and Construct New Curb Ramp per OCPW Std Plan 1115. Type Per Plan. $6,800.00 $115,600.00 $9,000.00 $153,000.00 $7,000.00 $119,000.00 $6,666.00 $113,322.00 $5,800.00 $98,600.00 $6,000.00 $102,000.00 $6,877.67 $116,920.33 $11,000.00 $187,000.00 6 3408 SF Remove Existing and Construct New 4-Inch Thick P.C.C. Sidewalk per City of Buena Park Std Plan 208. $13.00 $44,304.00 $15.00 $51,120.00 $13.00 $44,304.00 $12.00 $40,896.00 $11.50 $39,192.00 $12.75 $43,452.00 $12.88 $43,878.00 $22.00 $74,976.00 7 726 SF Remove Existing and Construct New Driveway Approach per OCPW Std Plan 1209. $22.00 $15,972.00 $20.00 $14,520.00 $20.00 $14,520.00 $20.00 $14,520.00 $22.00 $15,972.00 $25.25 $18,331.50 $21.54 $15,639.25 $40.00 $29,040.00 8 1 EA Install Surface Applied Truncated Domes (Blue) per OCPW Std Plan 1115. $1,500.00 $1,500.00 $900.00 $900.00 $2,000.00 $2,000.00 $1,500.00 $1,500.00 $1,300.00 $1,300.00 $375.00 $375.00 $1,262.50 $1,262.50 $2,500.00 $2,500.00 9 1839 LF
Remove Existing and Construct New Curb and Gutter per City of Buena Park Std Plan 202. Match Existing Type and Width. $90.00 $165,510.00 $99.00 $182,061.00 $70.00 $128,730.00 $66.00 $121,374.00 $68.00 $125,052.00 $92.10 $169,371.90 $80.85 $148,683.15 $135.00 $248,265.00 10 25 SF
Remove Existing and Construct New Longitudinal Gutter or Portion per OCPW Std Plan 122-2-OC. Adjust as Needed During Construction. $80.00 $2,000.00 $49.00 $1,225.00 $30.00 $750.00 $80.00 $2,000.00 $32.00 $800.00 $80.00 $2,000.00 $58.50 $1,462.50 $35.00 $875.00 11 4599 SF
Remove Existing and Construct New Cross Gutter or Portion per OCPW Std Plan 122-2-OC. Adjust as Needed During Construction. $28.00 $128,772.00 $34.00 $156,366.00 $30.00 $137,970.00 $24.00 $110,376.00 $38.00 $174,762.00 $30.65 $140,959.35 $30.78 $141,534.23 $45.00 $206,955.00 12 8 EA Reset Benchmark/Survey Monument. Flush with Finished Grade. $850.00 $6,800.00 $850.00 $6,800.00 $1,000.00 $8,000.00 $895.00 $7,160.00 $900.00 $7,200.00 $900.00 $7,200.00 $899.17 $7,193.33 $7,000.00 $56,000.00 13 114 LF Construct New Parkway Culvert, Type "B", per OCPW Std Plan 1309. $455.00 $51,870.00 $900.00 $102,600.00 $450.00 $51,300.00 $415.00 $47,310.00 $180.00 $20,520.00 $736.00 $83,904.00 $522.67 $59,584.00 $500.00 $57,000.00 14 4 EA
Remove Existing Curb Drain and Construct New Parkway Culvert to Match Existing Type, per OCPW Std Plan 1309. $7,200.00 $28,800.00 $8,000.00 $32,000.00 $15,000.00 $60,000.00 $15,500.00 $62,000.00 $4,200.00 $16,800.00 $3,670.00 $14,680.00 $8,928.33 $35,713.33 $3,000.00 $12,000.00 15 26 LF Remove Existing and Install New Handrail per SPPWC Std Plan 606-5. Type A. $645.00 $16,770.00 $430.00 $11,180.00 $275.00 $7,150.00 $225.00 $5,850.00 $700.00 $18,200.00 $715.00 $18,590.00 $498.33 $12,956.67 $225.00 $5,850.00 16 160 SF Remove Existing and Construct New Alley Intersection Standard Approach per OCPW Std Plan 1206. $35.00 $5,600.00 $21.00 $3,360.00 $30.00 $4,800.00 $33.00 $5,280.00 $17.00 $2,720.00 $36.00 $5,760.00 $28.67 $4,586.67 $40.00 $6,400.00 17 69 LF Furnish and Install Arborguard or Equal. $60.00 $4,140.00 $25.00 $1,725.00 $50.00 $3,450.00 $175.00 $12,075.00 $60.00 $4,140.00 $71.00 $4,899.00 $73.50 $5,071.50 $10.00 $690.00 18 860 SF
Furnish and Install Turf. Turf Shall be SOD and Match Existing Turf. Repair/Replace Existing Irrigation due to Turf Installation. $14.00 $12,040.00 $33.00 $28,380.00 $12.00 $10,320.00 $25.00 $21,500.00 $24.00 $20,640.00 $18.60 $15,996.00 $21.10 $18,146.00 $3.00 $2,580.00 19 3 EA Construct Local Depression per OCPS Std Plan 1308. $3,000.00 $9,000.00 $3,000.00 $9,000.00 $3,500.00 $10,500.00 $3,500.00 $10,500.00 $6,200.00 $18,600.00 $5,175.00 $15,525.00 $4,062.50 $12,187.50 $9,000.00 $27,000.00 20 14 EA
Remove Existing Manhole Cover, Furnish and Install New Composite Framce and Cover Per Specification Section 503. Adjust to Final Grade per OCPW St Plan 1509. $2,800.00 $39,200.00 $2,300.00 $32,200.00 $2,700.00 $37,800.00 $2,500.00 $35,000.00 $2,500.00 $35,000.00 $2,645.00 $37,030.00 $2,574.17 $36,038.33 $3,000.00 $42,000.00 21 46 EA Adjust Water Valve to Finished Grade. $1,400.00 $64,400.00 $1,300.00 $59,800.00 $1,400.00 $64,400.00 $1,000.00 $46,000.00 $1,500.00 $69,000.00 $1,075.00 $49,450.00 $1,279.17 $58,841.67 $1,000.00 $46,000.00 22 1 EA Adjust Gas Valve to Finished Grade. $1,400.00 $1,400.00 $1,400.00 $1,400.00 $1,400.00 $1,400.00 $1,000.00 $1,000.00 $1,500.00 $1,500.00 $1,160.00 $1,160.00 $1,310.00 $1,310.00 $1,000.00 $1,000.00 23 5 EA Adjust Storm Drain Manhole to Finished Grade. $2,000.00 $10,000.00 $2,000.00 $10,000.00 $1,400.00 $7,000.00 $1,800.00 $9,000.00 $1,500.00 $7,500.00 $1,400.00 $7,000.00 $1,683.33 $8,416.67 $1,500.00 $7,500.00 24 17 EA Adjust Pullbox to Finished Grade. $500.00 $8,500.00 $500.00 $8,500.00 $700.00 $11,900.00 $850.00 $14,450.00 $650.00 $11,050.00 $845.00 $14,365.00 $674.17 $11,460.83 $1,000.00 $17,000.00 25 1 EA Adjust Water Meter to Finished Grade. $500.00 $500.00 $800.00 $800.00 $1,500.00 $1,500.00 $1,000.00 $1,000.00 $500.00 $500.00 $775.00 $775.00 $845.83 $845.83 $1,000.00 $1,000.00 26 3 EA Adjust Sanitary Sewer Manhole to Finished Grade. $2,000.00 $6,000.00 $2,000.00 $6,000.00 $1,400.00 $4,200.00 $1,800.00 $5,400.00 $1,500.00 $4,500.00 $1,400.00 $4,200.00 $1,683.33 $5,050.00 $1,500.00 $4,500.00 27 222 SF Remove Existing Sidewalk. $3.25 $721.50 $4.00 $888.00 $5.00 $1,110.00 $8.00 $1,776.00 $3.00 $666.00 $4.00 $888.00 $4.54 $1,008.25 $5.00 $1,110.00 28 240 LF Remove Existing Curb and Gutter. $24.00 $5,760.00 $19.00 $4,560.00 $25.00 $6,000.00 $25.00 $6,000.00 $20.00 $4,800.00 $30.00 $7,200.00 $23.83 $5,720.00 $10.00 $2,400.00 29 1 LS Install Signing and Striping per Plan. $64,880.00 $64,880.00 $65,000.00 $65,000.00 $50,000.00 $50,000.00 $88,000.00 $88,000.00 $67,000.00 $67,000.00 $79,380.00 $79,380.00 $69,043.33 $69,043.33 $155,000.00 $155,000.00 30 32 EA Install Loop Detectors per Plan. $475.00 $15,200.00 $480.00 $15,360.00 $500.00 $16,000.00 $440.00 $14,080.00 $440.00 $14,080.00 $440.00 $14,080.00 $462.50 $14,800.00 $750.00 $24,000.00 31 1 LS Implement Traffic Control Including Computerized Message Signs. $189,687.74 $189,687.74 $297,823.00 $297,823.00 $101,480.25 $101,480.25 $235,181.79 $235,181.79 $165,000.00 $165,000.00 $140,000.00 $140,000.00 $188,195.46 $188,195.46 $63,514.00 $63,514.00 Bid Schedule A Total: $1,823,882.24 $2,077,014.20 $1,794,000.00 $1,877,000.00 $1,831,149.50 $1,830,667.32 $1,872,285.54 $2,482,055.50 32 13428 SF Cold Mill 2-Inch (Uniform Depth) Including any Excess Asphalt Concrete Above Lip of Gutter. $0.42 $5,639.76 $0.36 $4,834.08 $0.45 $6,042.60 $0.37 $4,968.36 $0.30 $4,028.40 $0.36 $4,834.08 $0.38 $5,057.88 $0.70 $9,399.60 33 162 TN
Construct New 2-Inch Thick Asphalt Concrete Finish Course, Type 3 C3 PG 70-10 (1/2" Rock) with Forta- Fi Fiber Reinforcement per Manufacturer's Specifications or Approved Equal. $130.00 $21,060.00 $129.00 $20,898.00 $135.00 $21,870.00 $144.00 $23,328.00 $138.00 $22,356.00 $141.72 $22,958.64 $136.29 $22,078.44 $188.00 $30,456.00 34 1 EA
Remove Existing Surface, Curb Ramp, Curb and Gutter, and Sidewalk and Re-Construct PCC Access Ramp per City of Anaheim STD Plan 111-3. Type per Plan. $6,800.00 $6,800.00 $9,000.00 $9,000.00 $7,000.00 $7,000.00 $6,666.00 $6,666.00 $5,800.00 $5,800.00 $6,000.00 $6,000.00 $6,877.67 $6,877.67 $11,000.00 $11,000.00 35 412 SF
Remove Existing Surface and Construct New 4-Inch Thick P.C.C. Sidewalk per City of Anaheim STD Plan 110. $13.00 $5,356.00 $15.00 $6,180.00 $13.00 $5,356.00 $20.14 $8,297.68 $13.00 $5,356.00 $12.75 $5,253.00 $14.48 $5,966.45 $22.00 $9,064.00 36 15 LF
Remove Existing and Construct New Curb and Gutter per Ciy of Anaheim STD Plan 120. Match Existing Type and Width. $90.00 $1,350.00 $99.00 $1,485.00 $70.00 $1,050.00 $150.00 $2,250.00 $80.00 $1,200.00 $92.10 $1,381.50 $96.85 $1,452.75 $135.00 $2,025.00 37 1 EA
City of Anaheim Sewer Manhole to be Lowered, Raised, and Adjusted to Final Grade per Anaheim STD Plan 205. Match Existing Size and Width. $2,000.00 $2,000.00 $2,000.00 $2,000.00 $1,400.00 $1,400.00 $1,899.96 $1,899.96 $1,500.00 $1,500.00 $1,400.00 $1,400.00 $1,699.99 $1,699.99 $15,000.00 $15,000.00 38 2 EA
City of Anaheim Water Valve to be Lowered, Raised, and Adjusted to Final Grade per WSSS STD Plan W- 152. $1,400.00 $2,800.00 $1,300.00 $2,600.00 $1,400.00 $2,800.00 $1,000.00 $2,000.00 $1,500.00 $3,000.00 $1,075.00 $2,150.00 $1,279.17 $2,558.33 $1,000.00 $2,000.00 39 1 EA
Remove Existing and Furnish and Install New Non-Traffic Pull Box Size 5 per CalTrans STD Plan ES-8A.

Adjust to Final Grade. $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,240.70 $1,240.70 $1,275.00 $1,275.00 $650.00 $650.00 $1,265.00 $1,265.00 $1,071.78 $1,071.78 $1,200.00 $1,200.00 40 1 EA
Remove Existing and Furnish and Install New Non-Traffic Pull Box Size 6 per CalTrans STD Plan ES-8A.

Adjust to Final Grade. $1,000.00 $1,000.00 $1,100.00 $1,100.00 $1,240.70 $1,240.70 $1,275.00 $1,275.00 $650.00 $650.00 $1,265.00 $1,265.00 $1,088.45 $1,088.45 $1,500.00 $1,500.00 41 16 EA Install Loop Detectors per Plan. $475.00 $7,600.00 $480.00 $7,680.00 $500.00 $8,000.00 $440.00 $7,040.00 $440.00 $7,040.00 $440.00 $7,040.00 $462.50 $7,400.00 $750.00 $12,000.00 Bid Schedule B Total: $54,605.76 $56,777.08 $56,000.00 $59,000.00 $51,580.40 $53,547.22 $55,251.74 $94,000.00 PROJECT TOTAL: $1,878,488.00 $2,133,791.28 $1,850,000.00 $1,936,000.00 $1,882,729.90 $1,884,214.54 $1,927,537.29 $2,576,055.50 City of Anaheim - Bid Schedule B

CITY OF BUENA PARK
DALE STREET REHABILITATION PROJECT FROM CRESCENT AVENUE TO SR-91

BID RESULTS
Schedule of Work Items
Project No. 514 and Bid No. 2026-01
Bid Opening: 2/25/26 - 2:00 P.M.

City of Buena Park - Bid Schedule A
All American Asphalt Toro Enterprices Inc. The R.J. Noble CompanyOnyx Paving Company Inc. Hardy & Harper Inc.Excel Paving Revised: 2/25/2026

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CONTRACT

CITY OF BUENA PARK CONTRACT FOR

DALE STREET REHABILITATION PROJECT
FROM CRESCENT AVENUE TO SR-91
“Project”

Project Number: 514
Bid Number: 2026-01

This CONTRACT (“Contract”) is made and entered this 10th day of March, 2026 (“Effective Date”), by and between the CITY OF BUENA PARK, a California municipal corporation (“City”) and Hardy and Harper, Inc. , a California Corporation (“Contractor”). Contractor’s California State Contractor’s license number is 215952. The Contractor and the City are sometimes referred to herein collectively as the “Parties” and singularly as “Party.” In consideration of the mutual covenants hereinafter set forth, the parties hereto agree as follows:

1. Contract Documents. The Contract Documents consist of the following, each of which are attached hereto and incorporated herein by this reference:

A. This Contract;
B. The Notice Inviting Bids for the above-referenced project (“Project”), dated February 9, 2026;
C. The Instructions to Bidders for the Project, dated February 9, 2026; D. Contractor’s Bid for the Project, dated February 23, 2026 (including documentation accompanying the Bid and any post -Bid documentation submitted before the Notice of Award);
E. The Contractor’s Bonds for the Bid and the Project; F. The final working drawings, plans, and specifications for the Project as approved by the City, and dated February 4, 2026 (“Plans and Specifications”).

G. The City of Buena Park’s Standard Specifications for Public Works Projects, Latest Edition;
H. The City of Buena Park’s Special Provisions for Public Works Projects, Latest Edition;
I. Any and all permits from regulatory agencies with jurisdiction issued for the Project; and
J. Any addenda or change orders for the Project approved by the City subsequent to the Effective Date of this Contract.

2. Scope of Services . Contractor shall perform all Work necessary to complete, in a good and workmanlike manner, a public works project identified in the title of this Contract above (the “Project”), as such Project and the Work to be performed by Contractor is further are described in the Contract Documents.

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3. Compensation. In consideration for Contractor’s performance of the Work required to complete the Project hereunder, City shall pay Contractor a total NOT-TO-EXCEED amount of one million eight hundred and fifty dollars ($1,850,000.00) in accordance with the prices as submitted in the Bid (“Compensation”). The Compensation shall be the total and complete such payable by the City for any and all costs, direct or indirect, of the Contractor for provision of the Work and completion of the Project, including but not limited to general and supplementary conditions, performance and payment bonds, Contractor fee for c onstruction, and Contractor overhead and profit, and any other items of costs, accounting, or expense relating to or arising therefrom. Compensation shall under no circumstances be increased except via a formal change order approved by the City; and only if such overruns result of additional scope from the City, as opposed to price overruns, delays, errors, or omissions.

4. Term of Contract: The Contractor agrees to complete the work to City’s satisfaction within FORTY (40) WORKING DAYS from the date of written notice to proceed. The Contractor further agrees to the assessment of liquidated damages in the amount of ONE THOUSAND DOLLARS ($1,000) for each calendar day the work remains incomplete beyond the expiration of the completion date. The City may deduct the amount thereof from any monies due or that may become due the Contractor under this Contract.

5. Incorporation by Reference . All of the following documents are attached hereto and incorporated herein by this reference: Workers’ Compensation Certificate of Insurance, Additional Insured Endorsement (Comprehensive General Liability), Additional Insured Endorsement (Automobile Liability), and Additional Insured Endorsement (Excess Liability).

6. Insurance: The Contractor shall not commence work under this Contract until it has obtained all insurance required hereunder in a company or companies acceptable to City nor shall the Contractor allow any subcontractor to commence work on a subcontract until all in surance required of its subcontractor has been obtained. The Contractor shall take out and maintain at all times during the life of this contract the following policies of insurance:

A. Compensation Insurance.

1. Before beginning work, the Contractor shall furnish to the City a certificate of insurance as proof that it has taken out full compensation insurance for all persons whom the Contractor may employ directly or through subcontractors in carrying out the work specified herein, in accordance with the laws of the State of California. Such insurance shall be maintained in full force and effect during the period covered by this Contract. Further such policy of insurance shall provide that the insurer waives all rights of subrogation against City and its elected official s, officers, employees, volunteers, and agents.

2. In accordance with the provisions of Section 3700 of the California Labor Code, every Contractor shall secure the payment of compensation to his employees.

Contractor, prior to commencing work, shall sign and file with the City, a certification as follows:
“I am aware of the provisions of Section 3700 of the Labor Code which require every employer to be insured against liability for worker’s compensation or to undertake self insurance in accordance with the provisions of that Code, and I will comply with such provisions before commencing the performance of the work of this contract.”

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B. General Insurance Requirements

1. Types of Coverage. Contractor shall maintain the following insurance coverage throughout the term of this Contract, and upon request Contractor shall show City evidence of such coverage, which may include visual inspection of all policies, copies of decla rations page, endorsements signed by an authorized representative of the underwriting company, or certificates of insurance. Insurance coverage shall be provided in the following form:
a. Insurance Services Office Commercial General Liability coverage occurrence form number CG 00 01 11 85 or 88.
b. Automobile Liability insurance with coverage at least as broad as Insurance Services Office Form Number CA 0001 06 92 covering “Any Auto” (Symbol 1).
c. Workers Compensation insurance as required by the State of California and Employer's Liability insurance.

2. Minimum Limits of Insurance. Contractor shall maintain insurance coverage limits no less than:
a. General Liability: $2,000,000 per occurrence for bodily injury, personal injury, and property damage. If Commercial General Liability Insurance or other form with a general aggregate limit is used, either the general aggregate limit shall apply separately to this project/location or the general aggregate limit shall be twice the required occurrence limit, and shall contain specified language creating a duty to defend against any suit seeking damages. b. Automobile Liability: $1,000,000 per accident for bodily injury and property damage.
c. Employer's Liability: $1,000,000 per accident for bodily injury or disease.

C. Deductibles and Self -Insured Retentions. Any deductibles and/or self -insured retentions must be declared to and approved by the City. At the option of the City, either:
the insurer shall reduce or eliminate such deductibles or self -insured retentions as respects the City, its officers, elected officials, employees, agents, and volunteers; or, the Contractor shall provide a financial guarantee satisfactory to the City, guaranteeing payment of losses and related investigations, claim administration and defense expenses.