Corona City Council
December 4, 2024

83 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study 1/2” reclaimed water customer uses water at 134 hcf monthly. Additionally, the 75th percentile of use for a 1 1/2” reclaimed water customer is under 311 hcf per billing period.

Figure 16. Reclaimed Water Customer Impact by Usage for 1 1/2” Meter $368.60
$1,006.88
$418.51
$879.37
$0.00
$200.00
$400.00
$600.00
$800.00
$1,000.00
$1,200.00
134 hcf (average) 311 hcf (75 percentile)
Current Proposed

84 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study

SEWER UTILITY

5.1 Financial Plan
RDN built a 10-year financial model for the City of Corona’s sewer system to meet the system’s longterm financial goals. The detailed rate analysis was performed for the first five years.

Revenues
RDN conducted a revenue analysis using the current sewer rates. The City currently collects fixed revenues from all customers. Fixed revenue forecasts are based on the customer growth assumptions described in the Methodology Section. Table 101 shows the projected number of accounts connections for FY 2024 to FY 2029.

Table 101. Sewer Customer Growth, FY 2024 to FY 2029
Account Type FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Inside Standard Sewer 49,327 49,574 49,822 50,071 50,321 50,573 Inside Commercial
Commercial - 5/8" 142 143 144 145 146 147
Commercial - 3/4" 176 177 178 179 180 181
Commercial - 1" 566 569 572 575 578 581
Commercial - 1 1/2" 502 505 508 511 514 517
Commercial - 2" 536 539 542 545 548 551
Commercial - 3" 25 25 25 25 25 25
Commercial - 4" 10 10 10 10 10 10
Commercial - 6" 4 4 4 4 4 4
Commercial - 8" - - - - - -
Special
Special - Less than or equal to 1" 50 50 50 50 50 50
Special - Larger than 1" 94 94 94 94 94 94
Motels and Hotels
Motels and Hotels Accounts 24 24 24 24 24 24
Motels and Hotels Units 3,137 3,153 3,169 3,185 3,201 3,217 Laundries
Laundries Accounts 6 6 6 6 6 6
Laundries Machines 200 200 200 200 200 200
The revenue analysis also includes other operating and non-operating revenues such as interest income and miscellaneous revenue. These revenues are used to offset the revenue requirements that need to be recovered from customers’ rates. This projection was created under the status quo rates and does not include proposed revenue adjustments. Table 102 shows the projected non-operating revenue for the sewer utility by source for FY 2024 to FY 2029.

85 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Table 102. Annual Non-Operating Revenue by Source, FY 2024 to FY 2029 Non-Operating Revenue FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Interest On Investments $1,166,511 $1,189,841 $1,213,638 $1,237,911 $1,262,669 $1,287,922 Miscellaneous Income/Refunds $600 $600 $600 $600 $600 $600 Premium On Sale Of Bond $18,931 $0 $0 $0 $0 $0
Total $1,186,042 $1,190,441 $1,214,238 $1,238,511 $1,263,269 $1,288,522 The system’s total revenue for the study period is estimated to be approximately $33.9 to $34.6 million annually under the current rates. Table 103 shows the projected sewer system revenues by category for the study period (FY 2024 – FY 2029) without any revenue adjustments, projections are based on customer growth projections as well as other operating and non-operating revenue estimates provided by City staff.

Table 103. Sewer System Revenue Forecast, FY 2024 to FY 2029 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029
Revenue from Rates
Fixed Revenue $32,452,221 $32,128,836 $32,288,329 $32,448,370 $32,608,958 $32,770,641 Rate Revenue Total $32,452,221 $32,128,836 $32,288,329 $32,448,370 $32,608,958 $32,770,641 Other Operating Revenues $618,967 $618,967 $584,967 $584,967 $584,967 $584,967 Non-operating Revenues $1,186,042 $1,190,441 $1,214,238 $1,238,511 $1,263,269 $1,288,522 Total $34,257,230 $33,938,244 $34,087,534 $34,271,848 $34,457,194 $34,644,130 Operating and Maintenance (O&M) Expense
The itemized O&M expenses were carefully reviewed by the City and forecast for the study period using escalation factors discussed in the Key Assumptions section. Table 104 shows the City’s projected O&M expenses for the sewer utility during the study period. O&M Expenses are expected to increase by 4.2 percent on average annually.

Table 104. Sewer System O&M Expense Forecast, FY 2024 to FY 2029 Expense Category FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Development Service/Permitting $35,444 $53,220 $56,789 $60,619 $62,936 $65,343 Capital Improvements $597,236 $798,593 $852,026 $909,356 $944,026 $980,027 General Service $5,692,899 $5,929,156 $6,160,495 $6,366,556 $6,554,248 $6,747,574 Regulatory Compliance $808,229 $843,104 $877,735 $908,828 $935,766 $963,519 Operations $16,067,055 $16,829,491 $17,593,998 $18,346,035 $19,031,348 $19,743,627 Infrastructure Maintenance $2,383,377 $2,511,936 $2,634,913 $2,755,289 $2,846,751 $2,940,259 Facilities Maintenance $3,379,884 $3,612,641 $3,800,446 $3,989,108 $4,147,828 $4,291,950 Utility Billing & Customer Care $1,248,003 $1,320,448 $1,388,314 $1,455,660 $1,504,152 $1,554,297 Conservation $13,364 $13,829 $14,309 $14,703 $15,107 $15,522 City Clerk $3,572 $3,852 $4,154 $4,480 $4,659 $4,844
Total Operating $30,229,063 $31,916,269 $33,383,179 $34,810,635 $36,046,819 $37,306,961

86 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Other Obligations
Other obligations included in the financial plan are capital improvement projects funded by PAYGO (Pay As You Go), debt service obligations, and reserve contributions made from rates.

Capital Improvement Projects
The City plans to spend an average of $14.8 million a year on sewer rate funded capital expenditures during the rate setting period. An additional $1.2 million on average per year in sewer capital expenditures will be funded by capacity fees. During the 5-year rate setting period, City staff indicated the City is in the process of conducting a capacity fee study, so capacity fee funded CIP is not included in the rate analysis.

Table 105 shows the capital expenditure by expenditure type. The City plans to use customer rates to accomplish the proposed capital plan, where capacity fees and grants are not available. Figure 17 graphically shows the rate study capital plan by funding source, only PAYGO funded expenditure will impact customer rates.

Table 105. Rate Study Sewer CIP Expenses by Expense Type, FY 2024 to FY 2029 CIP Funding Source FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Rate Funded $12,000,000 $13,131,336 $14,262,672 $15,394,008 $16,525,344 $17,430,600 Capacity Fee $6,901,564 $454,499 $0 $0 $0 $0
Grant Funded $479,170 $0 $0 $0 $0 $0
Total CIP $19,380,734 $13,585,835 $14,262,672 $15,394,008 $16,525,344 $17,430,600 Figure 17. Rate Study Sewer CIP Expenses by Funding Source, FY 2024 to FY 2029 $0
$5
$10
$15
$20
$25
FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029
Millions
Rate Funded Capacity Fee (Developer) Grant Funded

87 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Debt Service and Coverage Ratios
The City’s debt service schedule totals between $3.4 million and $3.7 million a year during the study period. Current debt obligations include rate funded debt as well. Table 106 shows the annual debt service payments which are allocated to the sewer fund.

Table 106. Sewer Fund Debt Service Payments, FY 2024 to FY 202927 Description FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Principal $1,513,603 $1,588,628 $1,666,810 $1,737,657 $1,812,172 $1,832,372 Interest $2,164,636 $2,046,504 $1,927,563 $1,808,747 $1,691,479 $1,574,072 Total Debt Service $3,678,240 $3,635,132 $3,594,374 $3,546,404 $3,503,650 $3,406,444 Table 107 shows the DSCR under the current finances detailed in the previous tables. Capital leases were removed from the DSCR calculation because they do not include a coverage requirement. To derive the DSCR, net revenue is divided by the total rate repaying debt service in each year.

Table 107. Sewer Debt Service Coverage Ratio Calculation, FY 2024 to FY 2029 Description FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Total Revenue $34,257,230 $33,938,244 $34,087,534 $34,271,848 $34,457,194 $34,644,130 Total Operating Expense $30,229,063 $31,916,269 $33,383,179 $34,810,635 $36,046,819 $37,306,961 Net Revenue $4,028,167 $2,021,975 $704,355 ($538,787) ($1,589,625) ($2,662,831) Total Non- Lease Debt Service $2,129,455 $2,170,537 $2,209,758 $2,237,769 $2,267,197 $2,238,564 Debt Service Coverage Ratio 1.89 0.93 0.32 -0.24 -0.70 -1.19 DSCR Requirement 1.25 1.25 1.25 1.25 1.25 1.25
Under the current rates, the City will be in technical default beginning in FY 2025 as net revenues are not 125 percent greater than debt service payments. Figure 18 graphically shows the projected debt service coverage ratios based on the current financial plan.
27 City staff provided details of all current and planned debt service obligations

88 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Figure 18. Debt Service Coverage Ratio Under Current Rates, FY 2024 to FY 2029 Reserves
The City must maintain an appropriate reserve balance to ensure the day-to-day operation will continue during emergencies and guarantee the future stability of the system. The City’s financial goal is to build an appropriate level of cash reserves for each reserve fund included in the financial plan of this Study.

Reserve target for the sewer utility is described below:
• Operating Reserve: three months of operating expenses plus annual depreciation The reserve target at the end of the study period reaches $14.5 million. Table 108 shows the City’s reserve targets for FY 2024 through FY 2029 based on the current reserve policy. Figure 19 displays the resulting cash balances versus the reserve target under the current rates. Reserve targets based on reserve policy shown in Table 20 and operating, capital, and debt service totals shown in Tables 103, 104, and 105, respectively.

Table 108. Sewer Reserve Target, FY 2024 to FY 2029
Reserve Fund FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Operating Reserve $12,770,787 $13,192,588 $13,559,316 $13,916,180 $14,225,226 $14,540,261 Page 149 of 2748 89 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Figure 19. Sewer Cash Balances and Reserve Target With Current Rates, FY 2024 to FY 2029

90 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Financial Plan
Based on the projected total revenue and necessary costs to be recovered during the study period, RDN built a financial plan that will generate sufficient revenues for the day-to-day operation and annual PAYGO and make appropriate contributions to reserves. The City currently has a projected ending cash balance of $31.4 million in FY 2024. Table 109 shows the status quo sewer pro forma with no revenue adjustments and the resulting ending balances based on the revenues and expenses outlined in this section.

Table 109. Status Quo Financial Pro Forma for City of Corona Sewer System, FY 2024 to FY 2029 Rate Increase 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Rate Month Implemented
FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029
Cash Position Opening Balance $ 43,004,670 $ 31,354,597 $ 16,610,104 $ (542,586) $ (20,021,785) $ (41,640,404) Revenues
Sewer Rate Revenue $ 32,452,221 $ 32,128,836 $ 32,288,329 $ 32,448,370 $ 32,608,958 $ 32,770,641 Adjusted Sewer Rate Revenue $ - $ - $ - $ - $ - $ -
Other Operating Revenue $ 618,967 $ 618,967 $ 584,967 $ 584,967 $ 584,967 $ 584,967 Non-Operating Revenue $ 1,186,042 $ 1,190,441 $ 1,214,238 $ 1,238,511 $ 1,263,269 $ 1,288,522 Total Revenues $ 34,257,230 $ 33,938,244 $ 34,087,534 $ 34,271,848 $ 34,457,194 $ 34,644,130 Operating Expenses $ 30,229,063 $ 31,916,269 $ 33,383,179 $ 34,810,635 $ 36,046,819 $ 37,306,961 Net Operating Revenue $ 4,028,167 $ 2,021,975 $ 704,355 $ (538,787) $ (1,589,625) $ (2,662,831) Current Debt Service $ 3,678,240 $ 3,635,132 $ 3,594,374 $ 3,546,404 $ 3,503,650 $ 3,406,444 Proposed Debt Service $ - $ - $ - $ - $ - $ -
Total Operating and Debt Service $ 33,907,303 $ 35,551,401 $ 36,977,553 $ 38,357,039 $ 39,550,470 $ 40,713,405 Net Revenues Before CIP $ 349,927 $ (1,613,157) $ (2,890,018) $ (4,085,191) $ (5,093,276) $ (6,069,275) Capital Expenditure $ 19,380,734 $ 13,585,835 $ 14,262,672 $ 15,394,008 $ 16,525,344 $ 17,430,600 Debt $ - $ - $ - $ - $ - $ -
Debt New $ - $ - $ - $ - $ - $ -
Capacity Fee $ 6,901,564 $ 454,499 $ - $ - $ - $ -
Grants $ 479,170 $ - $ - $ - $ - $ -
Cash $ 12,000,000 $ 13,131,336 $ 14,262,672 $ 15,394,008 $ 16,525,344 $ 17,430,600 Net Income $ (11,650,073) $ (14,744,493) $ (17,152,690) $ (19,479,199) $ (21,618,620) $ (23,499,875) Ending Balance $ 31,354,597 $ 16,610,104 $ (542,586) $ (20,021,785) $ (41,640,404) $ (65,140,280)

91 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Table 110 shows the proposed sewer pro forma for the study period with the recommended revenue adjustments per year. The proposed financial plan also includes a $45 million debt issuance in FY 2026 which will allow the City to accomplish their long-term capital plan. This debt issuance has additional debt service payments and coverage requirements, which were included in the revenue adjustments. All revenue adjustments will occur in January of the Fiscal Year.

Table 110. Proposed Financial Pro Forma for City of Corona Sewer System, FY 2024 to FY 2029 Rate Increase 10.0% 10.0% 10.0% 10.0% 10.0%
Rate Month Implemented 1-Jan 1-Jan 1-Jan 1-Jan 1-Jan
FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029
Cash Position Opening Balance $ 43,004,670 $ 31,354,597 $ 18,216,546 $ 51,068,547 $ 37,439,318 $ 25,857,075 Revenues
Sewer Rate Revenue $ 32,452,221 $ 32,128,836 $ 32,288,329 $ 32,448,370 $ 32,608,958 $ 32,770,641 Adjusted Sewer Rate Revenue $ - $ 1,606,442 $ 5,004,691 $ 8,777,284 $ 12,963,691 $ 17,607,829 Other Operating Revenue $ 618,967 $ 618,967 $ 584,967 $ 584,967 $ 584,967 $ 584,967 Non-Operating Revenue $ 1,186,042 $ 1,190,441 $ 1,214,238 $ 1,238,511 $ 1,263,269 $ 1,288,522 Total Revenues $ 34,257,230 $ 35,544,686 $ 39,092,226 $ 43,049,132 $ 47,420,885 $ 52,251,959 Operating Expenses $ 30,229,063 $ 31,916,269 $ 33,383,179 $ 34,810,635 $ 36,046,819 $ 37,306,961 Net Operating Revenue $ 4,028,167 $ 3,628,417 $ 5,709,047 $ 8,238,498 $ 11,374,066 $ 14,944,998 Current Debt Service $ 3,678,240 $ 3,635,132 $ 3,594,374 $ 3,546,404 $ 3,503,650 $ 3,406,444 Proposed Debt Service $ - $ - $ - $ 2,927,315 $ 2,927,315 $ 2,927,315 Total Operating and Debt Service $ 33,907,303 $ 35,551,401 $ 36,977,553 $ 41,284,354 $ 42,477,784 $ 43,640,720 Net Revenues Before CIP $ 349,927 $ (6,715) $ 2,114,673 $ 1,764,779 $ 4,943,101 $ 8,611,239 Capital Expenditure $ 19,380,734 $ 13,585,835 $ 14,262,672 $ 15,394,008 $ 16,525,344 $ 17,430,600 Debt Proceeds Proposed $ - $ - $ - $ - $ - $ -
Debt Proceeds New $ - $ - $ 45,000,000 $ - $ - $ -
Capacity Fee $ 6,901,564 $ 454,499 $ - $ - $ - $ -
Grants $ 479,170 $ - $ - $ - $ - $ -
Cash $ 12,000,000 $ 13,131,336 $ (30,737,328) $ 15,394,008 $ 16,525,344 $ 17,430,600 Net Income $ (11,650,073) $ (13,138,051) $ 32,852,001 $ (13,629,229) $ (11,582,243) $ (8,819,361) Ending Balance $ 31,354,597 $ 18,216,546 $ 51,068,547 $ 37,439,318 $ 25,857,075 $ 17,037,714

92 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Revenue Requirements
Table 111 displays the sewer utility’s revenue requirements FY 2024. The total expense for each year is offset by other operating revenues and non-operating revenues to compute a pure portion of revenue requirements that need to be recovered from customers’ rates. RDN proposes annual revenue adjustments of 10.0 percent FY 2025 through FY 2029 to reach the financial goals set by the City.

Table 111. Revenue Requirements for City of Corona Sewer Utility, FY 2024 Revenue Requirements FY 2024
Operating Expenses $30,229,063
Debt Service $3,678,240
Capital Expenditures (PAYGO) $12,000,000
Total Expenses $45,907,303
Other Operating Revenue ($618,967)
Non-Operating Revenue ($1,186,042)
Net Balance From Operations ($11,650,073)
Rate Revenue Requirement $32,452,221

93 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study

5.2 Cost of Service Analysis
In the same way as the sewer system’s Cost of Service analysis was performed, a sewer system’s COS analysis also utilizes a three‐step approach to allocate costs proportionally among different customer classes. These steps include 1) functionalization of costs, 2) cost classification, and 3) cost allocation to customers. Provided below is a detailed discussion of the sewer COS analysis conducted for the City, and the specific steps taken for the analysis.

Figure 20. A Typical Flow for Cost of Service Analysis Process Functionalization of Costs
To allocate the cost of service among the different customer classes, costs first must be allocated to the appropriate sewer parameters. The following sections describe the allocation of the operating and capital costs of service to the appropriate parameters of the sewer system.

The total cost of sewer service is analyzed by system function in order to equitably distribute costs of service to the various classes of customers. For this analysis, sewer utility costs of service are developed consistent with the guidelines for allocating costs detailed in the Water Environment Federation (WEF) Manual of Practice No. 27, Financing and Charges for Sewer Systems.

A cost of service analysis distributes the revenue requirements (costs) to each customer class. After determining the revenue requirements, the next step is to functionalize the O&M costs based on the City’s O&M classification:
• Sewer Collection – Costs incurred in the collection of sewer • Pumping – Costs incurred in the pumping of sewer
• Treatment and Disposal – Costs incurred in the treatment and disposal of sewer Functionalization
The revenue requirement is
assigned to Cost Components
Allocation to Cost Causative
Components
The functional categories are
allocated to fixed costs and
variable costs.

Reallocation to Customers via
Rates
Each cost component is tied to
fixed and volumetric rate
components.

94 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study • Customer Accounts – costs associated with customer service and billing related tasks • Administrative and General – costs associated with administrative and general functions • Sewer Facilities – costs associated with sewer facilities The functionalization of costs allows us to better allocate the functionalized costs to the cost causation components. The cost causation components used in this study include:
• Service-Related Costs - are those costs that do not change with respect to the amount of sewer flow generated (in hcf) or the strength of the sewer (the amount of organic compounds or suspended solids in sewer). An example of fixed costs would be administrative costs. • Flow-Related costs - are those costs that are dependent upon the amount of sewer flow and strength. An example of variable costs would be chemical costs associated with treating sewer.

Once this process was complete, and the customer classes were identified, the unit cost of these classified costs were calculated and further allocated to different customer classes using the unit of services specific to the class. Table 112 through Table 117 show the steps taken to functionalize and allocate the City’s costs to each customer class.

Table 112. Percent of O&M Functional Categories Allocated28 Category Allocation Percent
Total O&M $30,229,063 100.0%
Sewer Collection $1,395,446 4.6%
Treatment and Disposal $11,435,865 37.8%
Customer Accounts $580,904 1.9%
Sewer Facilities $2,260,362 7.5%
Admin and General $14,556,486 48.2%
O&M Expense
Table 113. Percent of O&M Functional Categories Allocated to Cost Components Category Flow Service
Sewer Collection 100.0% 0.0%
Treatment and Disposal 100.0% 0.0%
Customer Accounts 0.0% 100.0%
Sewer Facilities 100.0% 0.0%
Admin and General 97.7% 2.3%
O&M Expense
28 City staff provided individual cost allocations for each budget item and system asset based on the standard categories shown

95 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Table 114. Total of Operating Functional Categories Allocated to Cost Components Category Flow Service
Sewer Collection $1,395,446 $0
Treatment and Disposal $11,435,865 $0
Customer Accounts $0 $580,904
Sewer Facilities $2,260,362 $0
Admin and General $14,221,687 $334,799
O&M Expense
Table 115. Percent of Asset Value Functional Categories Allocated Category Allocation Percent
Total Assets $256,037,114 100.0%
Sewer Collection $144,811,172 56.6%
Pumping $16,973,333 6.6%
Treatment and Disposal $71,402,256 27.9%
Customer Accounts $3,059,031 1.2%
Admin and General $19,791,323 7.7%
Asset Values
Table 116. Percent of Non-operating Functional Categories Allocated to Cost Components Category Flow Service
Sewer Collection 100.0% 0.0%
Treatment and Disposal 100.0% 0.0%
Customer Accounts 0.0% 100.0%
Pumping 100.0% 0.0%
Admin and General 98.7% 1.2%
Non-Operating Expense
Table 117. Total of Non-operating Functional Categories Allocated to Cost Components Category Flow Service
Sewer Collection $8,867,403 $0
Pumping $1,039,349 $0
Treatment and Disposal $4,372,263 $0
Customer Accounts $0 $187,317
Admin and General $1,196,214 $15,692
Non-Operating Expense
Table 118 displays the functionalized O&M costs and non-operating costs allocated to cost causative components for the sewer system. The non-operating expenses for the test year are made up of planned PAYGO capital expenditures and debt service payments. Those costs are distributed to the cost components based on the final percentages shown in Table 116, above. Operating allocations are based

96 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study on the actual projected test year expense and the total for each cost component reflect the percentages in Table 113.

Table 118. Revenue Requirement Cost Allocation by Cost Component Cost Allocation Summary Total Flow Service
O&M Revenue Requirements $30,229,063 $29,313,360 $915,703 Non-Operating Revenue Requirements $15,678,240 $15,475,230 $203,010 $45,907,303 $44,788,590 $1,118,713

97.6% 2.4%
Other Operating Revenue ($618,967) ($603,883) ($15,084) Non-Operating Revenue ($1,186,042) ($1,157,139) ($28,903) Net Balance From Operations ($11,650,073) ($11,366,172) ($283,900) Rate Revenue Requirement $32,452,221 $31,661,394 $790,827 Allocation to Units
In developing equitable rate structures, revenue requirements are allocated to customers commensurate with customer demand and services rendered. First, an overall number of units was determined for each cost component (Table 121). RDN completed a sewer mass balance and water consumption analysis.

The results of this analysis determined that the current flow caps for residential customers reflect an appropriate estimate of total sewer generated by those classes. Additionally, the sum of billed sewer flow reflects the total sewer flows reported by City staff. Table 119 shows the total sewer flow to the treatment plant in million gallons (MG) for fiscal year 2023 as well as water use and sewer flow for each customer class.

Table 119. Total Plant Sewer Flows29
Customer Class Water Use (hcf) gallons per day (million) Annual Flow (hcf) Inside Commercial 5/8 & City Park Rest 24,027 0.05 24,027 Inside Commercial 3/4" 27,148 0.06 27,148
Inside Commercial 1" 164,908 0.34 164,908
Inside Commercial 1 1/2" 286,688 0.59 286,688
Inside Commercial 2" 633,053 1.30 633,053
Inside Commercial 3" 44,858 0.09 44,858
Inside Commercial 4" 100,905 0.21 100,905
Inside Commercial 6" 31,595 0.06 31,595
Special - Less than or equal to 1" Meter 25,791 0.05 25,791 Special - Larger than 1" Meter 112,140 0.23 112,140
Motels & Hotels 91,032 0.19 91,032
Laundries 24,171 0.05 24,171
Total Non-Residential 1,566,316 3.21 1,566,316
Inside Standard Sewer 9.76 4,764,627
Total 12.97 6,330,943
29 Total flow rates to treatment plant provided by City Staff

97 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study The ultimate goal of a cost of service analysis is to proportionately distribute the revenue requirements to each user class. First, a cost allocation basis must be determined. To do so, billed sewer generation for each user class is estimated based on the projected billed water use for FY 2024. Residential customer’s indoor water use is shown in Table 120 under the current water budget methodology and the proposed water budgets (47 gpcd). The indoor water use under the current rates is within 3.3 percent of the estimates derived from the mass balance. In future rate studies, additional analysis should be conducted to review the impacts of water budget changes.

Table 120. Residential Indoor Water Use Under Current Water Rates and Proposed Water Rates Indoor Water
Use (Current)
Indoor Water Use
(Proposed)
Residential - Single Indoor 3,678,423 3,113,196
Residential - Multi-Family Indoor 933,992 836,054
Total 4,612,415 3,949,250
Results of Mass Balance 4,764,627
Table 121 shows the total water use allocated to each customer class which is used as the unit to divide the total costs allocated to sewer flow.

Table 121. Cost of Service Units of Service
Customer Class Customers Flow
Inside Standard Sewer 49,574 4,764,627
Inside Commercial 5/8" 142 24,027
Inside Commercial 3/4" 176 27,148
Inside Commercial 1" 566 164,908
Inside Commercial 1 1/2" 502 286,688
Inside Commercial 2" 536 633,053
Inside Commercial 3" 25 44,858
Inside Commercial 4" 10 100,905
Inside Commercial 6" 4 31,595
Special - Less than or equal to 1" Meter 50 25,791
Special - Larger than 1" Meter 94 112,140
Motels & Hotels 24 91,032
Laundries 6 24,171
Total 51,709 6,330,943
Costs allocated to each cost component were divided by the number of units to determine a unit cost (Table 122). Table 123 shows the projected average indoor use for indoor standard sewer customers based on the mass balance analysis (historical use data) which will be used to determine fixed and variable rates for all customers.

98 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Table 122. Cost of Service Unit Cost
Flow Service
Cost of Service $31,661,394 $790,827
Unit of Service 6,330,943 51,709
Cost per Unit $5.00 $15.29
Table 123. Average Residential Indoor Water Use
Customer Class Flow Customers Average Monthly
Flow
Inside Standard Sewer 4,764,627 49,574 8.0

99 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study

5.3 Rate Design
The City’s sewer rates are currently comprised of a monthly service charge. The proposed rates will include a fixed charge which is applied to each customer’s bill. Table 124 shows the calculation used to determine sewer rates for each customer class. Inside standard sewer customers will only pay the fixed charge as the proposed rates include the average use of that customer billed monthly. For customers who are not currently identified as inside standard sewer, water use above 8 hcf a month will be billed at the unit rate per hcf. Since the fixed portion of rates includes the average indoor use, all additional use represents the additional impact a customer has on the sewer system above an inside standard sewer customer’s impact. The proposed rates increase equity across customer classes as well as within customer classes because customers will only pay a bill based on their actual impact on the system.

Table 124. Sewer Rate Calculation
Proposed Sewer Rates Service
Component
Flow
Component COS Rate
Fixed Charge (All Customers) $15.29 / 12 + $5.00 x 8.01 $41.33 Variable Charge (Non-Residential per hcf) $5.00 x 1 $5.00 Sewer Rates
In future years, the rates will be escalated by the revenue adjustments and the five-year rate schedule shown in Table 125. Each adjustment will occur in January, midway through the fiscal year. As part of the proposed rate changes, the City must implement a variance program for commercial customers whose water use and sewer flow may not be directly comparable. For example, a customer who cycles water within a closed system and does not flush that water down the sewer should not pay for that as sewer flow. The City should review the variances on a case-by-case basis, and should review variances if a business changes.

Table 125. Proposed Variable Sewer Rates FY 2025 to FY 2029 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029
Proposed Adjustment 10.0% 10.0% 10.0% 10.0% 10.0%
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029
Fixed Charge (All Customers) $45.46 $50.01 $55.01 $60.51 $66.56 Variable Charge (Non-Residential per hcf) $5.50 $6.05 $6.66 $7.32 $8.05

100 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study

CONCLUSION

6.1 Summary of Recommendations and Financial Results
Recommendations:

Water
• Adjusting rates annually by the recommended revenue adjustments of 9.0 percent per year • Increasing the fixed proportion of rate collection
• Reducing the indoor allocation for residential customers from 55 gallons per capita per day (gpcd) to 47 gpcd
• Reducing the number of tiers for all customers by one Reclaimed Water
• Adjusting rates annually by the recommended revenue adjustments of 4.0 percent per year • Reducing the number of tiers for all customers from four to two Sewer
• Adjusting rates annually by the recommended revenue adjustments of 10.0 percent per year • Changing the rate structure to bill the same fixed charge for all customers • Introducing a variable charge for non-residential units for all water use over 8 hundred cubic feet (hcf) in a billing period
• Implementing a variance program for customers whose water use does not equal their sewer flow

101 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study The following figures summarize the recommendations of this report:

Figure 21 shows the status quo water financial plan used for this study.

Figure 21. Rate Study Water Status Quo Financial Plan

102 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Figure 22 shows the City’s water utility ending cash balances with no adjustments to the revenue requirements.

Figure 22. Ending Water Cash Balances with No Revenue Adjustment

103 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Figure 23 shows the recommended annual water revenue adjustments for each year of the rate setting period.

Figure 23. Recommended Water Revenue Adjustment

104 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Figure 24 shows the proposed financial plan with revenue adjustments used for this study.

Figure 24. Recommended Rate Study Adjusted Water Financial Plan Note: Proposed financial plan includes $50 million debt issuance in FY 2025-26 which funds previously cash funded capital projects

105 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Table 126 and Table 127 show the proposed fixed rates and variable rates based on the proposed revenue adjustments and cost of service analysis for each year of the rate setting period, respectively.

Table 126. Proposed Potable Fixed Rates for FY 2025 to FY 2029 Customer Class FY 2025 FY 2026 FY 2027 FY 2028 FY 2029
Domestic
5/8" $32.79 $35.75 $38.96 $42.47 $46.29
3/4" $42.94 $46.80 $51.02 $55.61 $60.61
1" $63.23 $68.92 $75.12 $81.88 $89.25
1 1/2" $113.94 $124.20 $135.38 $147.56 $160.84
2" $174.81 $190.54 $207.69 $226.38 $246.75
3" $367.54 $400.62 $436.67 $475.97 $518.81
4" $651.56 $710.20 $774.12 $843.79 $919.74
6" $1,635.51 $1,782.70 $1,943.15 $2,118.03 $2,308.65
8" $2,852.76 $3,109.51 $3,389.36 $3,694.40 $4,026.90
10" $4,272.88 $4,657.44 $5,076.61 $5,533.51 $6,031.52
Fire Protection
5/8" $12.64 $13.78 $15.02 $16.37 $17.84
3/4" $12.64 $13.78 $15.02 $16.37 $17.84
1" $12.64 $13.78 $15.02 $16.37 $17.84
1 1/2" $13.33 $14.53 $15.84 $17.27 $18.82
2" $14.91 $16.25 $17.71 $19.31 $21.05
3" $17.63 $19.21 $20.94 $22.83 $24.88
4" $27.38 $29.84 $32.53 $35.46 $38.65
6" $44.20 $48.18 $52.51 $57.24 $62.39
8" $69.50 $75.76 $82.57 $90.01 $98.11
10" $104.57 $113.98 $124.24 $135.42 $147.61
Fixed Charges
Table 127. Proposed Potable Variable Rates for FY 2025 to FY 2029 Tier FY 2025 FY 2026 FY 2027 FY 2028 FY 2029
Residential
Tier 1 $1.96 $2.13 $2.32 $2.53 $2.76
Tier 2 $3.31 $3.60 $3.93 $4.28 $4.67
Tier 3 $4.38 $4.77 $5.20 $5.67 $6.18
Tier 4 $5.22 $5.69 $6.20 $6.76 $7.36
Non-Residential
Tier 1 $3.31 $3.60 $3.93 $4.28 $4.67
Tier 2 $4.38 $4.77 $5.20 $5.67 $6.18
Tier 3 $5.22 $5.69 $6.20 $6.76 $7.36
Variable Charges

106 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Figure 25 shows the City’s ending cash balances after revenue and rate adjustments are made.

Figure 25. Recommended Ending Water Cash Balances with Revenue Adjustment Note: Proposed financial plan includes $50 million debt issuance in FY 2026 which shows as available cash in the cash balance calculation

107 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Figure 26 shows the status quo reclaimed water financial plan used for this study.

Figure 26. Rate Study Reclaimed Water Status Quo Financial Plan

108 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Figure 27 shows the City’s reclaimed water utility ending cash balances with no adjustments to the revenue requirements.

Figure 27 Ending Reclaimed Water Cash Balances with No Revenue Adjustment Figure 28 shows the recommended annual reclaimed water revenue adjustments for each year of the rate setting period.

109 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Figure 28. Recommended Reclaimed Water Revenue Adjustment Figure 29 shows the proposed financial plan with revenue adjustments used for this study.

110 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Figure 29. Recommended Rate Study Adjusted Reclaimed Water Financial Plan Note: Proposed financial plan includes an $8 million interfund loan in FY 2025 and a $6 million interfund loan in FY 2026 which funds previously cash funded capital projects
Table 128 and Table 129 show the proposed fixed rates and variable rates based on the proposed revenue adjustments and cost of service analysis for each year of the rate setting period, respectively.

Table 128. Proposed Reclaimed Water Fixed Rates for FY 2025 to FY 2029 Customer Class FY 2025 FY 2026 FY 2027 FY 2028 FY 2029
Reclaimed Water
5/8" $26.64 $27.70 $28.81 $29.96 $31.16
3/4" $35.95 $37.38 $38.88 $40.43 $42.05
1" $54.57 $56.75 $59.02 $61.38 $63.84
1 1/2" $101.12 $105.16 $109.37 $113.75 $118.30
2" $156.98 $163.26 $169.79 $176.58 $183.65
3" $333.88 $347.24 $361.13 $375.57 $390.60
4" $594.58 $618.36 $643.10 $668.82 $695.57
6" $1,497.70 $1,557.61 $1,619.91 $1,684.71 $1,752.10
8" $2,614.96 $2,719.56 $2,828.34 $2,941.48 $3,059.14
10" $3,918.44 $4,075.17 $4,238.18 $4,407.71 $4,584.02
Fixed Charges

111 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Table 129. Proposed Reclaimed Water Variable Rates for FY 2025 to FY 2029 Tier FY 2025 FY 2026 FY 2027 FY 2028 FY 2029
Reclaimed Water
Tier 1 $2.37 $2.46 $2.56 $2.66 $2.77
Tier 2 $2.60 $2.71 $2.82 $2.93 $3.05
Variable Charges
Figure 30 shows the City’s ending cash balances after revenue and rate adjustments are made.

Figure 30. Recommended Ending Reclaimed Water Cash Balances with Revenue Adjustment Note: Proposed financial plan includes an $8 million interfund loan in FY 2025 and a $6 million interfund loan in FY 2026 and which shows as available cash in the cash balance calculation

112 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Figure 31 shows the status quo sewer financial plan used for this study.

Figure 31. Rate Study Sewer Status Quo Financial Plan

113 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Figure 32 shows the City’s sewer utility ending cash balances with no adjustments to the revenue requirements.

Figure 32. Ending Sewer Cash Balances with No Revenue Adjustment Figure 33 shows the recommended annual sewer revenue adjustments for each year of the rate setting period.

114 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Figure 33. Recommended Sewer Revenue Adjustment

115 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Figure 34 Figure 34 shows the proposed financial plan with revenue adjustments used for this study.

Figure 34. Rate Study Adjusted Sewer Financial Plan
Note: Proposed financial plan includes $45 million debt issuance in FY 2026 which funds previously cash funded capital projects
Table 130 shows the resulting Sewer rates based on the proposed revenue adjustments and cost of service analysis for each year of the rate setting period, respectively.

Table 130. Proposed Sewer Rates Based on the Proposed Revenue Adjustment Base Charge FY 2025 FY 2026 FY 2027 FY 2028 FY 2029
All Connections $45.46 $50.01 $55.01 $60.51 $66.56
Per hcf FY 2025 FY 2026 FY 2027 FY 2028 FY 2029
Non-Residential >8 hcf $5.50 $6.05 $6.66 $7.32 $8.05
Variable Charges
Fixed Charges

116 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Figure 35 shows the City’s ending cash balances after revenue and rate adjustments are made.

Figure 35. Recommended Ending Sewer Cash Balances with Revenue Adjustment Note: Proposed financial plan includes $45 million debt issuance in FY 2026 which shows as available cash in the cash balance calculation

117 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study

6.2 Rate Impacts and Comparison
Figure 36 through Figure 38 show combined test year rate impacts water and sewer utilities on different customer classes.

Figure 36. Single Family Residential Combined Impacts for Water and Sewer $95.57
$110.41
$132.57
$174.66
$102.10
$120.87
$147.32
$187.50
$0.00
$20.00
$40.00
$60.00
$80.00
$100.00
$120.00
$140.00
$160.00
$180.00
$200.00
7 hcf (25 percentile) 13 hcf (average) 21 hcf (75 percentile) 31 hcf (90 percentile) Current Proposed

118 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Figure 37. Multi-Family Residential Combined Impacts for Water and Sewer (Four Units) $219.14 $228.79
$249.57
$304.97
$223.83 $233.61
$259.14
$325.71
$0.00
$50.00
$100.00
$150.00
$200.00
$250.00
$300.00
$350.00
7 hcf (25 percentile) 13 hcf (average) 21 hcf (75 percentile) 31 hcf (90 percentile) Current Proposed

119 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Figure 38. Non-Residential (Commercial) Combined Impacts for Water and Sewer (2” Meter) $494.00
$596.49
$860.97
$317.18
$643.06
$1,302.92
$0.00
$200.00
$400.00
$600.00
$800.00
$1,000.00
$1,200.00
$1,400.00
16 hcf (25 percentile) 53 hcf (average) 125 hcf (75 percentile) Current Proposed
Figure 39 shows a comparison of the City’s current and proposed combined water and sewer rates for a single-family residential customer who uses 13 hcf per month. 13 hcf represents the average monthly water use for a single-family residential customer. Note that the City of Corona uses a water budget rate structure, so the standard residential customer assumes 4 persons per household with a 4,000 square foot lot, a ¾” meter, and an ET of 5.91.

120 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Figure 39. Neighboring Agencies Combined Bill Comparison $107.05 $110.41
$120.87
$142.22 $142.27 $142.79
$154.12
$0.00
$20.00
$40.00
$60.00
$80.00
$100.00
$120.00
$140.00
$160.00
$180.00
Jurupa CSD City of Corona
(current)
City of Corona
(proposed)
Elsinore Valley
MWD
City of Chino Hills City of Norco Western MWD
(Riverside
Division)

121 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study

APPENDIX
This appendix includes the background data used in this report.

Fixed Revenue/Growth Projections - Water
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Residential Single Family - Potable $17,239,529 $17,325,073 $17,411,380 $17,498,349 $17,585,755 $17,673,600 $17,761,444 $17,849,725 $17,938,444 $18,027,163 5/8" 3,492 3,509 3,527 3,545 3,563 3,581 3,599 3,617 3,635 3,653 3/4" 27,767 27,906 28,046 28,186 28,327 28,469 28,611 28,754 28,898 29,042 1" 5,853 5,882 5,911 5,941 5,971 6,001 6,031 6,061 6,091 6,121 1 1/2" 36 36 36 36 36 36 36 36 36 36
2" 19 19 19 19 19 19 19 19 19 19
3"
4"
6"
8"
10"
Residential Multi-Family - Potable $2,355,653 $2,368,221 $2,381,227 $2,394,232 $2,407,237 $2,420,243 $2,433,248 $2,446,253 $2,459,259 $2,472,264 5/8" 1,908 1,918 1,928 1,938 1,948 1,958 1,968 1,978 1,988 1,998 3/4" 898 902 907 912 917 922 927 932 937 942
1" 404 406 408 410 412 414 416 418 420 422
1 1/2" 326 328 330 332 334 336 338 340 342 344
2" 321 323 325 327 329 331 333 335 337 339
3" 5 5 5 5 5 5 5 5 5 5
4" 4 4 4 4 4 4 4 4 4 4
6" 1 1 1 1 1 1 1 1 1 1
8"
10"
Commercial - Potable $1,805,111 $1,813,440 $1,821,770 $1,830,099 $1,838,429 $1,846,758 $1,855,088 $1,863,418 $1,871,747 $1,880,077 5/8" 130 131 132 133 134 135 136 137 138 139
3/4" 167 168 169 170 171 172 173 174 175 176
1" 374 376 378 380 382 384 386 388 390 392
1 1/2" 427 429 431 433 435 437 439 441 443 445
2" 427 429 431 433 435 437 439 441 443 445
3" 20 20 20 20 20 20 20 20 20 20
4" 4 4 4 4 4 4 4 4 4 4
6"
8"
10"
Governmental - Potable $268,505 $268,505 $268,505 $268,505 $268,505 $268,505 $268,505 $268,505 $268,505 $268,505 5/8" 14 14 14 14 14 14 14 14 14 14
3/4" 26 26 26 26 26 26 26 26 26 26
1" 16 16 16 16 16 16 16 16 16 16
1 1/2" 35 35 35 35 35 35 35 35 35 35
2" 50 50 50 50 50 50 50 50 50 50
3" 8 8 8 8 8 8 8 8 8 8
4" 5 5 5 5 5 5 5 5 5 5
6" 2 2 2 2 2 2 2 2 2 2
8"
10"
Industrial - Potable $759,153 $762,936 $766,719 $770,503 $774,286 $778,070 $781,853 $785,637 $789,420 $793,204 5/8" 9 9 9 9 9 9 9 9 9 9
3/4" 51 51 51 51 51 51 51 51 51 51
1" 253 254 255 256 257 258 259 260 261 262
1 1/2" 171 172 173 174 175 176 177 178 179 180
2" 159 160 161 162 163 164 165 166 167 168
3" 3 3 3 3 3 3 3 3 3 3
4" 1 1 1 1 1 1 1 1 1 1
6" 2 2 2 2 2 2 2 2 2 2
8"
10"

122 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Residential Single Family - Landscape $31,735 $31,735 $31,735 $31,735 $31,735 $31,735 $31,735 $31,735 $31,735 $31,735 5/8" 1 1 1 1 1 1 1 1 1 1
3/4" 4 4 4 4 4 4 4 4 4 4
1" 13 13 13 13 13 13 13 13 13 13
1 1/2" 11 11 11 11 11 11 11 11 11 11
2" 4 4 4 4 4 4 4 4 4 4
3"
4"
6"
8"
10"
Residential Multi-Family - Landscape $19,070 $19,166 $19,262 $19,358 $19,455 $19,552 $19,650 $19,748 $19,847 $19,946 5/8"
3/4"
1"
1 1/2"
2" 10 10 10 10 10 10 10 10 10 11
3"
4"
6"
8"
10"
Commercial - Landscape $727,766 $731,549 $735,333 $739,116 $742,899 $746,683 $750,466 $754,250 $758,033 $761,817 5/8" 5 5 5 5 5 5 5 5 5 5
3/4" 37 37 37 37 37 37 37 37 37 37
1" 148 149 150 151 152 153 154 155 156 157
1 1/2" 163 164 165 166 167 168 169 170 171 172
2" 211 212 213 214 215 216 217 218 219 220
3" 3 3 3 3 3 3 3 3 3 3
4"
6"
8"
10"
Governmental - Landscape $222,258 $222,258 $222,258 $222,258 $222,258 $222,258 $222,258 $222,258 $222,258 $222,258 5/8" 2 2 2 2 2 2 2 2 2 2
3/4" 40 40 40 40 40 40 40 40 40 40
1" 75 75 75 75 75 75 75 75 75 75
1 1/2" 95 95 95 95 95 95 95 95 95 95
2" 18 18 18 18 18 18 18 18 18 18
3" 1 1 1 1 1 1 1 1 1 1
4"
6"
8"
10"
Industrial - Landscape $34,760 $34,760 $34,760 $34,760 $34,760 $34,760 $34,760 $34,760 $34,760 $34,760 5/8"
3/4"
1" 5 5 5 5 5 5 5 5 5 5
1 1/2" 10 10 10 10 10 10 10 10 10 10
2" 8 8 8 8 8 8 8 8 8 8
3" 1 1 1 1 1 1 1 1 1 1
4"
6"
8"
10"
Commercial - Hydrant $252,200 $248,169 $248,169 $244,137 $240,106 $236,074 $236,074 $232,043 $228,012 $228,012 5/8"
3/4"
1"
1 1/2"
2" 1 1 1 1 1 1 1 1 1 1
3" 48 47 47 46 45 44 44 43 42 42
4" 1 1 1 1 1 1 1 1 1 1
6" 1 1 1 1 1 1 1 1 1 1
8" 1 1 1 1 1 1 1 1 1 1
10"

123 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Variable Revenue/Use Projections - Water
Governmental - Hydrant $8,063 $8,063 $8,063 $8,063 $8,063 $8,063 $8,063 $8,063 $8,063 $8,063 5/8"
3/4"
1"
1 1/2"
2"
3" 2 2 2 2 2 2 2 2 2 2
4"
6"
8"
10"
Fire Protection $728,537 $732,585 $736,632 $740,679 $744,727 $749,498 $754,268 $759,039 $763,810 $768,581 5/8" - - - - - - - - - -
3/4" - - - - - - - - - -
1" - - - - - - - - - -
1 1/2" 25 25 25 25 25 25 25 25 25 25
2" 25 25 25 25 25 25 25 25 25 25
2 1/2" 19 19 19 19 19 19 19 19 19 19
4" 147 148 149 150 151 152 153 154 155 156
6" 503 506 509 512 515 518 521 524 527 530
8" 493 495 497 499 501 504 507 510 513 516
10" 112 113 114 115 116 117 118 119 120 121
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Residential Single Family - Potable $20,752,517 $20,855,813 $20,960,226 $21,065,198 $21,170,728 $21,276,816 $21,382,904 $21,489,550 $21,596,755 $21,703,960 Width 1 3,666,924 3,685,176 3,703,626 3,722,174 3,740,821 3,759,566 3,778,312 3,797,156 3,816,099 3,835,042 Width 2 3,131,627 3,147,214 3,162,971 3,178,811 3,194,736 3,210,745 3,226,754 3,242,848 3,259,025 3,275,203 Width 3 547,130 549,854 552,606 555,374 558,156 560,953 563,750 566,562 569,388 572,215 Width 4 122,955 123,568 124,186 124,808 125,433 126,062 126,690 127,322 127,957 128,593 Width 5 64,836 65,159 65,485 65,813 66,142 66,474 66,805 67,139 67,474 67,808 Width 6
Residential Multi-Family - Potable $3,254,720 $3,271,553 $3,289,228 $3,306,903 $3,324,578 $3,342,253 $3,359,928 $3,377,603 $3,395,278 $3,412,953 Width 1 933,804 938,634 943,705 948,776 953,847 958,918 963,989 969,060 974,131 979,202 Width 2 83,132 83,562 84,013 84,465 84,916 85,367 85,819 86,270 86,722 87,173 Width 3 94,130 94,616 95,128 95,639 96,150 96,661 97,172 97,683 98,195 98,706 Width 4 30,679 30,838 31,005 31,171 31,338 31,504 31,671 31,838 32,004 32,171 Width 5 31,389 31,551 31,722 31,892 32,063 32,233 32,404 32,574 32,745 32,915 Width 6
Commercial - Potable $3,721,706 $3,740,927 $3,760,149 $3,779,370 $3,798,591 $3,817,812 $3,837,033 $3,856,255 $3,875,476 $3,894,697 Width 1 894,029 898,646 903,263 907,881 912,498 917,115 921,733 926,350 930,967 935,585 Width 2 100,596 101,115 101,635 102,155 102,674 103,194 103,713 104,233 104,752 105,272 Width 3 26,070 26,205 26,339 26,474 26,609 26,743 26,878 27,012 27,147 27,282 Width 4 33,570 33,744 33,917 34,091 34,264 34,437 34,611 34,784 34,958 35,131 Width 5
Width 6
Governmental - Potable $641,956 $641,956 $641,956 $641,956 $641,956 $641,956 $641,956 $641,956 $641,956 $641,956 Width 1 142,265 142,265 142,265 142,265 142,265 142,265 142,265 142,265 142,265 142,265 Width 2 18,797 18,797 18,797 18,797 18,797 18,797 18,797 18,797 18,797 18,797 Width 3 5,418 5,418 5,418 5,418 5,418 5,418 5,418 5,418 5,418 5,418 Width 4 7,025 7,025 7,025 7,025 7,025 7,025 7,025 7,025 7,025 7,025 Width 5
Width 6
Industrial - Potable $1,331,503 $1,337,658 $1,343,813 $1,349,967 $1,356,122 $1,362,277 $1,368,432 $1,374,587 $1,380,742 $1,386,897 Width 1 313,701 315,151 316,601 318,051 319,501 320,951 322,401 323,851 325,301 326,751 Width 2 31,938 32,085 32,233 32,381 32,528 32,676 32,824 32,971 33,119 33,267 Width 3 9,619 9,664 9,708 9,753 9,797 9,842 9,886 9,931 9,975 10,019 Width 4 14,702 14,770 14,838 14,906 14,974 15,042 15,110 15,178 15,246 15,314 Width 5
Width 6
Residential Single Family - Landscape $72,839 $72,839 $72,839 $72,839 $72,839 $72,839 $72,839 $72,839 $72,839 $72,839 Width 1 21,310 21,310 21,310 21,310 21,310 21,310 21,310 21,310 21,310 21,310 Width 2 8,448 8,448 8,448 8,448 8,448 8,448 8,448 8,448 8,448 8,448 Width 3 722 722 722 722 722 722 722 722 722 722
Width 4 202 202 202 202 202 202 202 202 202 202
Width 5 185 185 185 185 185 185 185 185 185 185
Width 6

124 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Other Revenues - Water
Operating Expenses - Water
Residential Multi-Family - Landscape $88,984 $89,429 $89,876 $90,325 $90,777 $91,231 $91,687 $92,145 $92,606 $93,069 Width 1 20,013 20,113 20,214 20,315 20,416 20,519 20,621 20,724 20,828 20,932 Width 2 7,119 7,155 7,190 7,226 7,262 7,299 7,335 7,372 7,409 7,446 Width 3 3,165 3,181 3,197 3,213 3,229 3,245 3,261 3,278 3,294 3,310 Width 4 1,458 1,465 1,472 1,480 1,487 1,494 1,502 1,509 1,517 1,525 Width 5 - - - - - - - - - -
Width 6
Commercial - Landscape $3,246,629 $3,263,807 $3,280,985 $3,298,163 $3,315,341 $3,332,519 $3,349,697 $3,366,875 $3,384,053 $3,401,231 Width 1 669,702 673,245 676,788 680,332 683,875 687,418 690,962 694,505 698,049 701,592 Width 2 101,293 101,829 102,365 102,901 103,437 103,973 104,509 105,045 105,580 106,116 Width 3 39,774 39,984 40,195 40,405 40,615 40,826 41,036 41,247 41,457 41,668 Width 4 34,859 35,044 35,228 35,412 35,597 35,781 35,966 36,150 36,335 36,519 Width 5 - - - - - - - - - -
Width 6
Governmental - Landscape $1,059,770 $1,059,770 $1,059,770 $1,059,770 $1,059,770 $1,059,770 $1,059,770 $1,059,770 $1,059,770 $1,059,770 Width 1 247,930 247,930 247,930 247,930 247,930 247,930 247,930 247,930 247,930 247,930 Width 2 30,368 30,368 30,368 30,368 30,368 30,368 30,368 30,368 30,368 30,368 Width 3 9,235 9,235 9,235 9,235 9,235 9,235 9,235 9,235 9,235 9,235 Width 4 9,004 9,004 9,004 9,004 9,004 9,004 9,004 9,004 9,004 9,004 Width 5 - - - - - - - - - -
Width 6
Industrial - Landscape $109,651 $109,651 $109,651 $109,651 $109,651 $109,651 $109,651 $109,651 $109,651 $109,651 Width 1 20,279 20,279 20,279 20,279 20,279 20,279 20,279 20,279 20,279 20,279 Width 2 3,763 3,763 3,763 3,763 3,763 3,763 3,763 3,763 3,763 3,763 Width 3 1,506 1,506 1,506 1,506 1,506 1,506 1,506 1,506 1,506 1,506 Width 4 1,407 1,407 1,407 1,407 1,407 1,407 1,407 1,407 1,407 1,407 Width 5 - - - - - - - - - -
Width 6
Other Operating Revenue $2,209,480 $2,235,687 $2,260,130 $2,285,423 $2,306,122 $2,327,389 $2,349,241 $2,371,694 $2,394,764 $2,418,468 $2,442,824 PENALTIES $677,000 $703,207 $727,650 $752,943 $773,642 $794,909 $816,761 $839,214 $862,284 $885,988 $910,344 PLAN CHECK - PUBLIC WORKS $19,326 $19,326 $19,326 $19,326 $19,326 $19,326 $19,326 $19,326 $19,326 $19,326 $19,326 UTILITY LOCATING & MARKING $6,307 $6,307 $6,307 $6,307 $6,307 $6,307 $6,307 $6,307 $6,307 $6,307 $6,307 CASHIER'S OVER & SHORTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS REIMBURSEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 DAMAGE RECOVERY $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MISCELLANEOUS INCOME/REFUNDS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 WHOLESALE WATER SALES $215,000 $215,000 $215,000 $215,000 $215,000 $215,000 $215,000 $215,000 $215,000 $215,000 $215,000 PERMITS AND FEES $30,829 $30,829 $30,829 $30,829 $30,829 $30,829 $30,829 $30,829 $30,829 $30,829 $30,829 RETURNED CHECK FEE $13,603 $13,603 $13,603 $13,603 $13,603 $13,603 $13,603 $13,603 $13,603 $13,603 $13,603 SERVICE INSTALLATION $127,720 $127,720 $127,720 $127,720 $127,720 $127,720 $127,720 $127,720 $127,720 $127,720 $127,720 CUSTOMER CONTRIBUTIONS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS SERVICES $496,875 $496,875 $496,875 $496,875 $496,875 $496,875 $496,875 $496,875 $496,875 $496,875 $496,875 NEW ACCOUNT SET-UP FEE $100,800 $100,800 $100,800 $100,800 $100,800 $100,800 $100,800 $100,800 $100,800 $100,800 $100,800 FINAL NOTICE FEES $330,000 $330,000 $330,000 $330,000 $330,000 $330,000 $330,000 $330,000 $330,000 $330,000 $330,000 TURN ON/OFF FEES $66,000 $66,000 $66,000 $66,000 $66,000 $66,000 $66,000 $66,000 $66,000 $66,000 $66,000 METER FEES $126,020 $126,020 $126,020 $126,020 $126,020 $126,020 $126,020 $126,020 $126,020 $126,020 $126,020 Non-Operating Revenue $1,833,132 $911,382 $929,109 $947,191 $965,635 $984,448 $1,003,637 $1,023,210 $1,043,174 $1,063,537 $1,084,308 INTEREST ON INVESTMENTS $731,547.00 $746,178 $761,101 $776,324 $791,850 $807,687 $823,841 $840,318 $857,124 $874,266 $891,752 OTHER INTEREST INCOME $137,454.62 $140,204 $143,008 $145,868 $148,785 $151,761 $154,796 $157,892 $161,050 $164,271 $167,556 GASB31 GAIN/LOSS ON INVESTMENT $0.00 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 GAIN OR LOSS INVESTMENT SALE $0.00 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 REVENUE FROM OTHER GOV'T AGENS $0.00 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 REIMBURSED EXP-DWP $0.00 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SERVICES TO OTHER FUNDS $25,000.00 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 $25,000 MWD-LOCAL RESOURCE PROJECT $902,416.00 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 FAIR SHARE DEVELOPMENT AGMT $0.00 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PREMIUM ON SALE OF BOND $36,714.00 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Total Operating Expense $55,012,051 $58,968,574 $62,291,959 $65,703,913 $68,993,835 $72,439,218 $76,087,320 $79,951,521 $84,046,142 $88,386,518 $92,989,071 PERMANENT EMPLOYEES $57,551 $62,155 $67,127 $72,498 $75,398 $78,413 $81,550 $84,812 $88,205 $91,733 $95,402 SP COMP-BILINGUAL $807 $872 $941 $1,017 $1,057 $1,100 $1,144 $1,189 $1,237 $1,286 $1,338 TEMPORARY EMPLOYEES $8,148 $8,800 $9,504 $10,264 $10,675 $11,102 $11,546 $12,008 $12,488 $12,987 $13,507 SPECIAL DUTY PAY $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PST DEFERRED COMPENSATION $106 $114 $124 $134 $139 $144 $150 $156 $162 $169 $176 LONGEVITY $140 $151 $163 $176 $183 $191 $198 $206 $215 $223 $232 PERS-NORMAL $5,506 $5,682 $5,864 $6,052 $6,245 $6,445 $6,651 $6,864 $7,084 $7,311 $7,545 MEDICARE $1,843 $1,902 $1,963 $2,026 $2,090 $2,157 $2,226 $2,298 $2,371 $2,447 $2,525 SHORT TERM DISABILITY $184 $190 $196 $202 $209 $215 $222 $229 $237 $244 $252 LONG TERM DISABILITY $392 $405 $417 $431 $445 $459 $474 $489 $504 $520 $537 WORKERS COMP $1,330 $1,373 $1,416 $1,462 $1,509 $1,557 $1,607 $1,658 $1,711 $1,766 $1,822 STATE UNEMPLOYMENT INSURANCE $61 $63 $65 $67 $69 $71 $74 $76 $78 $81 $84 HEALTH INSURANCE $8,811 $9,093 $9,384 $9,684 $9,994 $10,314 $10,644 $10,985 $11,336 $11,699 $12,073

125 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study LIFE INSURANCE $478 $493 $509 $525 $542 $560 $577 $596 $615 $635 $655 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 VACANCY FACTOR -$2,825 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SAFETY SHOES - MOU ITEM $120 $124 $128 $132 $136 $139 $143 $147 $151 $155 $160 PERMANENT EMPLOYEES $691,692 $747,027 $806,790 $871,333 $906,186 $942,433 $980,131 $1,019,336 $1,060,109 $1,102,514 $1,146,614 SPECIAL ASSIGNMENT PAY $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 FINAL LEAVE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SP COMP-BILINGUAL $3,875 $4,185 $4,520 $4,881 $5,077 $5,280 $5,491 $5,711 $5,939 $6,177 $6,424 TEMPORARY EMPLOYEES $25,278 $27,300 $29,484 $31,843 $33,117 $34,441 $35,819 $37,252 $38,742 $40,292 $41,903 OVERTIME $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SPECIAL DUTY PAY $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
AUTO ALLOWANCE $1,152 $1,193 $1,236 $1,280 $1,326 $1,373 $1,422 $1,473 $1,526 $1,581 $1,637 DEFERRED COMPENSATION MATCH $4,258 $4,599 $4,967 $5,364 $5,578 $5,802 $6,034 $6,275 $6,526 $6,787 $7,058 PST DEFERRED COMPENSATION $329 $355 $384 $414 $431 $448 $466 $485 $504 $524 $545 TIERED EMP DEF COMPENSATION $1,572 $1,698 $1,834 $1,980 $2,059 $2,142 $2,228 $2,317 $2,409 $2,506 $2,606 TIERED RHS BENEFIT $1,312 $1,354 $1,397 $1,442 $1,488 $1,536 $1,585 $1,636 $1,688 $1,742 $1,798 LONGEVITY $4,200 $4,334 $4,473 $4,616 $4,764 $4,916 $5,074 $5,236 $5,404 $5,577 $5,755 ANNUAL LEAVE BUYBACK $17,308 $17,862 $18,433 $19,023 $19,632 $20,260 $20,909 $21,578 $22,268 $22,981 $23,716 ANNUAL LEAVE OVER MAX $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PERS-NORMAL $84,195 $86,889 $89,670 $92,539 $95,500 $98,556 $101,710 $104,965 $108,324 $111,790 $115,367 MEDICARE $21,922 $22,624 $23,347 $24,095 $24,866 $25,661 $26,482 $27,330 $28,204 $29,107 $30,038 SHORT TERM DISABILITY $2,211 $2,282 $2,355 $2,430 $2,508 $2,588 $2,671 $2,756 $2,845 $2,936 $3,030 LONG TERM DISABILITY $4,703 $4,853 $5,009 $5,169 $5,335 $5,505 $5,681 $5,863 $6,051 $6,244 $6,444 WORKERS COMP $14,450 $14,912 $15,390 $15,882 $16,390 $16,915 $17,456 $18,015 $18,591 $19,186 $19,800 STATE UNEMPLOYMENT INSURANCE $676 $699 $723 $747 $773 $799 $826 $854 $883 $913 $944 HEALTH INSURANCE $110,018 $113,759 $117,626 $121,626 $125,761 $130,037 $134,458 $139,030 $143,757 $148,644 $153,698 OPT OUT HEALTH INSURANCE $4,008 $4,144 $4,285 $4,431 $4,582 $4,737 $4,898 $5,065 $5,237 $5,415 $5,599 LIFE INSURANCE $5,738 $5,933 $6,135 $6,343 $6,559 $6,782 $7,013 $7,251 $7,498 $7,753 $8,016 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 VACANCY FACTOR -$160,064 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MINOR EQUIPMENT & FURNITURE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 CONSTRUCTION MATERIALS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 SAFETY MATERIALS/CONSTRUCTION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 COMPUTER EQUIPMENT & SOFTWARE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 SAFETY SHOES - MOU ITEM $1,668 $1,726 $1,786 $1,835 $1,886 $1,937 $1,991 $2,045 $2,102 $2,159 $2,219 WIRELESS COMMUNICATION $1,700 $1,759 $1,820 $1,870 $1,922 $1,975 $2,029 $2,085 $2,142 $2,201 $2,261 POSTAGE & SHIPPING $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
OFFICE SUPPLIES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PROGRAM EXPENDITURES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MILEAGE/VEHICLE EXP REIMB $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROF. & CONT. SVCS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MEMBERSHIP & DUES $730 $755 $782 $803 $825 $848 $871 $895 $920 $945 $971 CONFERENCE, TRAINING & TRAVEL $35,990 $37,241 $38,536 $39,595 $40,683 $41,802 $42,951 $44,132 $45,345 $46,591 $47,872 EDUCATIONAL REIMBURSEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PERMANENT EMPLOYEES $558,721 $603,419 $651,692 $703,828 $731,981 $761,260 $791,710 $823,379 $856,314 $890,566 $926,189 SHIFT DIFFERENTIAL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SP COMP-BILINGUAL $3,438 $3,713 $4,010 $4,331 $4,504 $4,684 $4,872 $5,067 $5,269 $5,480 $5,699 TEMPORARY EMPLOYEES $8,372 $9,042 $9,765 $10,546 $10,968 $11,407 $11,863 $12,338 $12,831 $13,344 $13,878 OVERTIME $7,416 $8,009 $8,650 $9,342 $9,716 $10,104 $10,509 $10,929 $11,366 $11,821 $12,293 AUTO ALLOWANCE $2,822 $2,923 $3,027 $3,136 $3,248 $3,364 $3,484 $3,609 $3,738 $3,872 $4,010 DEFERRED COMPENSATION MATCH $4,351 $4,490 $4,634 $4,782 $4,935 $5,093 $5,256 $5,424 $5,598 $5,777 $5,962 PST DEFERRED COMPENSATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TIERED EMP DEF COMPENSATION $1,080 $1,115 $1,150 $1,187 $1,225 $1,264 $1,305 $1,346 $1,390 $1,434 $1,480 TIERED RHS BENEFIT $1,080 $1,115 $1,150 $1,187 $1,225 $1,264 $1,305 $1,346 $1,390 $1,434 $1,480 LONGEVITY $7,236 $7,468 $7,707 $7,953 $8,208 $8,470 $8,741 $9,021 $9,310 $9,608 $9,915 ANNUAL LEAVE BUYBACK $13,564 $13,998 $14,446 $14,908 $15,385 $15,878 $16,386 $16,910 $17,451 $18,010 $18,586 ANNUAL LEAVE OVER MAX $950 $980 $1,012 $1,044 $1,078 $1,112 $1,148 $1,184 $1,222 $1,261 $1,302 PERS-NORMAL $69,508 $71,732 $74,028 $76,397 $78,841 $81,364 $83,968 $86,655 $89,428 $92,289 $95,243 MEDICARE $17,887 $18,459 $19,050 $19,660 $20,289 $20,938 $21,608 $22,300 $23,013 $23,750 $24,510 SHORT TERM DISABILITY $1,786 $1,843 $1,902 $1,963 $2,026 $2,091 $2,158 $2,227 $2,298 $2,371 $2,447 LONG TERM DISABILITY $3,798 $3,920 $4,045 $4,174 $4,308 $4,446 $4,588 $4,735 $4,886 $5,043 $5,204 WORKERS COMP $11,579 $11,950 $12,332 $12,727 $13,134 $13,554 $13,988 $14,435 $14,897 $15,374 $15,866 STATE UNEMPLOYMENT INSURANCE $547 $566 $585 $605 $625 $647 $669 $691 $715 $739 $764 HEALTH INSURANCE $128,863 $133,244 $137,775 $142,459 $147,303 $152,311 $157,489 $162,844 $168,381 $174,106 $180,025 RETIREES HEALTH INSURANCE/OPEB $514,031 $531,508 $549,579 $568,265 $587,586 $607,564 $628,221 $649,581 $671,666 $694,503 $718,116 OPT OUT HEALTH INSURANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 LIFE INSURANCE $4,640 $4,798 $4,961 $5,130 $5,304 $5,484 $5,671 $5,864 $6,063 $6,269 $6,482 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 VACANCY FACTOR -$93,753 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MINOR EQUIPMENT & FURNITURE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 CONSTRUCTION MATERIALS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 SAFETY MATERIALS/CONSTRUCTION $250 $265 $280 $297 $314 $326 $339 $353 $367 $381 $396 COMPUTER EQUIPMENT & SOFTWARE $1,451 $1,501 $1,554 $1,596 $1,640 $1,685 $1,732 $1,779 $1,828 $1,878 $1,930 SAFETY SHOES - MOU ITEM $150 $155 $161 $165 $170 $174 $179 $184 $189 $194 $200 ADVERTISING EXPENSE $675 $698 $723 $743 $763 $784 $806 $828 $850 $874 $898 WIRELESS COMMUNICATION $5,359 $5,545 $5,738 $5,896 $6,058 $6,224 $6,395 $6,571 $6,752 $6,938 $7,128 PHONES, FAX, ISDN LINES $12,118 $12,539 $12,975 $13,332 $13,698 $14,075 $14,462 $14,859 $15,268 $15,687 $16,119 POSTAGE & SHIPPING $4,250 $4,398 $4,551 $4,676 $4,804 $4,936 $5,072 $5,211 $5,355 $5,502 $5,653 OFFICE SUPPLIES $6,000 $6,209 $6,424 $6,601 $6,782 $6,969 $7,160 $7,357 $7,560 $7,767 $7,981 PROGRAM EXPENDITURES $10,373 $10,734 $11,107 $11,412 $11,726 $12,048 $12,379 $12,720 $13,069 $13,428 $13,798 CLEANING/JANITORIAL SUPPLIES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 RECYCLED CONTENT PRODUCTS $600 $621 $642 $660 $678 $697 $716 $736 $756 $777 $798 UNLEADED FUEL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
RENTS & LEASES $873,427 $903,787 $935,203 $960,912 $987,327 $1,014,469 $1,042,357 $1,071,011 $1,100,453 $1,130,704 $1,161,788 MILEAGE/VEHICLE EXP REIMB $250 $259 $268 $278 $288 $298 $309 $320 $331 $343 $355 MTCE & REPAIR - EQUIP & FAC $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROF. & CONT. SVCS $85,499 $88,471 $91,547 $94,063 $96,649 $99,306 $102,036 $104,841 $107,723 $110,684 $113,727 INSURANCE & SURETY BONDS $54,282 $56,169 $58,121 $59,719 $61,361 $63,048 $64,781 $66,562 $68,391 $70,271 $72,203

126 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study INSURANCE PREMIUMS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MEMBERSHIP & DUES $72,496 $75,016 $77,624 $79,757 $81,950 $84,203 $86,517 $88,896 $91,340 $93,850 $96,430 CONFERENCE, TRAINING & TRAVEL $12,000 $12,417 $12,849 $13,202 $13,565 $13,938 $14,321 $14,715 $15,119 $15,535 $15,962 LEGAL SERVICES-SPECIAL COUNSEL $22,500 $23,282 $24,091 $24,754 $25,434 $26,133 $26,852 $27,590 $28,348 $29,128 $29,928 BOOKS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
OUTSIDE LAB ANALYSIS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
JOB REQ CERTIFICATES & LICENSE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 BAD DEBTS EXPENSE $145,603 $150,664 $155,901 $160,187 $164,591 $169,115 $173,764 $178,541 $183,449 $188,492 $193,674 DEPRECIATION EXPENSE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
ADMINISTRATIVE SERVICES CHARGE $2,775,604 $2,872,084 $2,971,918 $3,053,616 $3,137,560 $3,223,811 $3,312,434 $3,403,492 $3,497,054 $3,593,188 $3,691,965 INTERNAL SVC CHRG-WAREHOUSE $313,149 $324,034 $335,297 $344,515 $353,986 $363,717 $373,715 $383,989 $394,544 $405,390 $416,535 INTERNAL SVC CHRG-INFO TECH $2,015,331 $2,085,384 $2,157,872 $2,217,192 $2,278,142 $2,340,768 $2,405,116 $2,471,233 $2,539,167 $2,608,969 $2,680,689 LOSS ON FIXED ASSET DISPOSAL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PERMANENT EMPLOYEES $121,106 $130,794 $141,258 $152,559 $158,661 $165,007 $171,608 $178,472 $185,611 $193,035 $200,757 OVERTIME $873 $943 $1,018 $1,100 $1,144 $1,189 $1,237 $1,287 $1,338 $1,392 $1,447 DEFERRED COMPENSATION MATCH $250 $270 $292 $315 $328 $341 $354 $368 $383 $398 $414 TIERED EMP DEF COMPENSATION $300 $324 $350 $378 $393 $409 $425 $442 $460 $478 $497 TIERED RHS BENEFIT $100 $108 $117 $126 $131 $136 $142 $147 $153 $159 $166 LONGEVITY $500 $540 $583 $630 $655 $681 $709 $737 $766 $797 $829 PERS-NORMAL $14,631 $15,099 $15,582 $16,081 $16,596 $17,127 $17,675 $18,240 $18,824 $19,426 $20,048 MEDICARE $3,740 $3,860 $3,983 $4,111 $4,242 $4,378 $4,518 $4,663 $4,812 $4,966 $5,125 SHORT TERM DISABILITY $388 $400 $413 $426 $440 $454 $469 $484 $499 $515 $532 LONG TERM DISABILITY $824 $850 $878 $906 $935 $965 $995 $1,027 $1,060 $1,094 $1,129 WORKERS COMP $2,467 $2,546 $2,627 $2,711 $2,798 $2,888 $2,980 $3,076 $3,174 $3,276 $3,380 STATE UNEMPLOYMENT INSURANCE $113 $117 $121 $125 $129 $134 $138 $143 $148 $153 $158 HEALTH INSURANCE $9,300 $9,616 $9,943 $10,281 $10,631 $10,992 $11,366 $11,752 $12,152 $12,565 $12,992 OPT OUT HEALTH INSURANCE $3,600 $3,722 $3,849 $3,980 $4,115 $4,255 $4,400 $4,549 $4,704 $4,864 $5,029 LIFE INSURANCE $1,003 $1,037 $1,072 $1,109 $1,147 $1,186 $1,226 $1,267 $1,311 $1,355 $1,401 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 VACANCY FACTOR -$10,969 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
CONSTRUCTION MATERIALS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 SAFETY MATERIALS/CONSTRUCTION $500 $529 $560 $593 $628 $653 $678 $705 $733 $762 $793 COMPUTER EQUIPMENT & SOFTWARE $1,853 $1,917 $1,984 $2,039 $2,095 $2,152 $2,211 $2,272 $2,335 $2,399 $2,465 SAFETY SHOES - MOU ITEM $450 $466 $482 $495 $509 $523 $537 $552 $567 $583 $599 WIRELESS COMMUNICATION $734 $760 $786 $808 $830 $853 $876 $900 $925 $950 $976 POSTAGE & SHIPPING $2,408 $2,492 $2,578 $2,649 $2,722 $2,797 $2,874 $2,953 $3,034 $3,117 $3,203 OFFICE SUPPLIES $500 $517 $535 $550 $565 $581 $597 $613 $630 $647 $665 PROGRAM EXPENDITURES $300 $310 $321 $330 $339 $348 $358 $368 $378 $388 $399 RECYCLED CONTENT PRODUCTS $50 $52 $54 $55 $57 $58 $60 $61 $63 $65 $67 MOTOR POOL RENTAL - OPS & MTCE $2,090 $2,165 $2,242 $2,322 $2,405 $2,491 $2,581 $2,673 $2,769 $2,868 $2,970 MILEAGE/VEHICLE EXP REIMB $150 $155 $161 $167 $173 $179 $185 $192 $199 $206 $213 PROF. & CONT. SVCS $625,715 $647,465 $669,971 $688,388 $707,312 $726,756 $746,735 $767,262 $788,354 $810,026 $832,294 CONFERENCE, TRAINING & TRAVEL $3,780 $3,911 $4,047 $4,159 $4,273 $4,390 $4,511 $4,635 $4,763 $4,893 $5,028 OUTSIDE LAB ANALYSIS $91,713 $94,901 $98,200 $100,899 $103,673 $106,523 $109,451 $112,460 $115,552 $118,728 $121,992 REGULATORY PERMIT & USE FEES $190,844 $197,478 $204,342 $209,959 $215,731 $221,662 $227,755 $234,016 $240,449 $247,059 $253,851 PERMANENT EMPLOYEES $2,110,117 $2,278,927 $2,461,241 $2,658,140 $2,764,465 $2,875,044 $2,990,046 $3,109,648 $3,234,034 $3,363,395 $3,497,931 SHIFT DIFFERENTIAL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
FINAL LEAVE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SP COMP-BILINGUAL $8,691 $9,386 $10,137 $10,948 $11,386 $11,842 $12,315 $12,808 $13,320 $13,853 $14,407 SP COMP-GRADE 4 CERT PAY $35,640 $38,491 $41,570 $44,896 $46,692 $48,560 $50,502 $52,522 $54,623 $56,808 $59,080 SP COMP-GRADE 5 CERT PAY $52,463 $56,660 $61,193 $66,088 $68,732 $71,481 $74,340 $77,314 $80,406 $83,623 $86,968 OVERTIME $268,005 $289,445 $312,601 $337,609 $351,113 $365,158 $379,764 $394,955 $410,753 $427,183 $444,271 COMP TIME $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SPECIAL DUTY PAY $20,279 $21,901 $23,653 $25,546 $26,568 $27,630 $28,735 $29,885 $31,080 $32,323 $33,616 DEFERRED COMPENSATION MATCH $9,297 $10,041 $10,844 $11,712 $12,180 $12,667 $13,174 $13,701 $14,249 $14,819 $15,412 TIERED EMP DEF COMPENSATION $4,470 $4,828 $5,214 $5,631 $5,856 $6,090 $6,334 $6,587 $6,851 $7,125 $7,410 TIERED RHS BENEFIT $3,082 $3,181 $3,282 $3,387 $3,496 $3,608 $3,723 $3,842 $3,965 $4,092 $4,223 LONGEVITY $9,588 $9,895 $10,211 $10,538 $10,875 $11,223 $11,583 $11,953 $12,336 $12,730 $13,138 ANNUAL LEAVE BUYBACK $18,364 $18,952 $19,558 $20,184 $20,830 $21,496 $22,184 $22,894 $23,627 $24,383 $25,163 ANNUAL LEAVE OVER MAX $1,342 $1,385 $1,429 $1,475 $1,522 $1,571 $1,621 $1,673 $1,727 $1,782 $1,839 PERS-NORMAL $258,999 $267,287 $275,840 $284,667 $293,776 $303,177 $312,879 $322,891 $333,223 $343,886 $354,891 MEDICARE $75,798 $78,224 $80,727 $83,310 $85,976 $88,727 $91,566 $94,496 $97,520 $100,641 $103,862 SHORT TERM DISABILITY $6,753 $6,969 $7,192 $7,423 $7,660 $7,905 $8,158 $8,419 $8,689 $8,967 $9,254 LONG TERM DISABILITY $14,348 $14,807 $15,281 $15,770 $16,274 $16,795 $17,333 $17,887 $18,460 $19,050 $19,660 WORKERS COMP $45,245 $46,693 $48,187 $49,729 $51,321 $52,963 $54,658 $56,407 $58,212 $60,075 $61,997 STATE UNEMPLOYMENT INSURANCE $2,288 $2,366 $2,447 $2,530 $2,616 $2,705 $2,797 $2,892 $2,990 $3,092 $3,197 HEALTH INSURANCE $417,439 $431,632 $446,307 $461,482 $477,172 $493,396 $510,172 $527,517 $545,453 $563,998 $583,174 OPT OUT HEALTH INSURANCE $21,384 $22,111 $22,863 $23,640 $24,444 $25,275 $26,134 $27,023 $27,942 $28,892 $29,874 LIFE INSURANCE $17,513 $18,108 $18,724 $19,361 $20,019 $20,700 $21,403 $22,131 $22,884 $23,662 $24,466 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 VACANCY FACTOR -$238,207 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
BUDGETARY/PAYROLL ADJUSTMENTS $61,634 $66,565 $71,890 $77,641 $80,747 $83,977 $87,336 $90,830 $94,463 $98,241 $102,171 MINOR EQUIPMENT & FURNITURE $22,200 $22,972 $23,770 $24,424 $25,095 $25,785 $26,494 $27,222 $27,970 $28,739 $29,529 CONSTRUCTION MATERIALS $16,800 $17,783 $18,823 $19,925 $21,091 $21,927 $22,797 $23,701 $24,642 $25,619 $26,636 SAFETY MATERIALS/CONSTRUCTION $5,400 $5,716 $6,050 $6,404 $6,779 $7,048 $7,328 $7,618 $7,921 $8,235 $8,561 COMPUTER EQUIPMENT & SOFTWARE $21,633 $22,385 $23,163 $23,800 $24,454 $25,126 $25,817 $26,527 $27,256 $28,005 $28,775 UNIFORM EXPENSE $9,029 $9,343 $9,668 $9,933 $10,206 $10,487 $10,775 $11,072 $11,376 $11,689 $12,010 SAFETY SHOES - MOU ITEM $6,837 $7,075 $7,321 $7,522 $7,729 $7,941 $8,159 $8,384 $8,614 $8,851 $9,094 ADVERTISING EXPENSE $2,700 $2,794 $2,891 $2,970 $3,052 $3,136 $3,222 $3,311 $3,402 $3,495 $3,591 WIRELESS COMMUNICATION $34,307 $35,500 $36,733 $37,743 $38,781 $39,847 $40,942 $42,068 $43,224 $44,413 $45,633 POSTAGE & SHIPPING $225 $233 $241 $248 $254 $261 $269 $276 $283 $291 $299 OFFICE SUPPLIES $600 $621 $642 $660 $678 $697 $716 $736 $756 $777 $798 FIRST AID KIT SUPPLIES $204 $211 $218 $224 $231 $237 $243 $250 $257 $264 $271 PROGRAM EXPENDITURES $4,179 $4,324 $4,475 $4,598 $4,724 $4,854 $4,987 $5,124 $5,265 $5,410 $5,559 CLEANING/JANITORIAL SUPPLIES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 RECYCLED CONTENT PRODUCTS $60 $62 $64 $66 $68 $70 $72 $74 $76 $78 $80 ELECTRIC UTILITY $6,210,453 $6,423,291 $6,643,424 $6,871,101 $7,106,580 $7,350,130 $7,602,026 $7,862,555 $8,132,013 $8,410,705 $8,698,948 NATURAL GAS UTILITY $1,882 $1,946 $2,013 $2,082 $2,154 $2,227 $2,304 $2,383 $2,464 $2,549 $2,636 WATER UTILITY $58,644 $60,654 $62,732 $64,882 $67,106 $69,406 $71,784 $74,244 $76,789 $79,421 $82,142

127 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study RECYCLED WATER UTILITY $7,275 $7,524 $7,782 $8,049 $8,325 $8,610 $8,905 $9,210 $9,526 $9,852 $10,190 UNLEADED FUEL $1,740 $1,802 $1,867 $1,933 $2,003 $2,074 $2,148 $2,225 $2,305 $2,387 $2,473 DIESEL FUEL $3,300 $3,418 $3,540 $3,667 $3,798 $3,934 $4,075 $4,220 $4,371 $4,528 $4,690 RENTS & LEASES $17,795 $18,414 $19,054 $19,577 $20,116 $20,669 $21,237 $21,821 $22,420 $23,037 $23,670 MOTOR POOL RENTAL - OPS & MTCE $114,282 $118,370 $122,603 $126,989 $131,531 $136,235 $141,108 $146,156 $151,383 $156,798 $162,406 DIRECT VEHICLE EXPENSE $14,100 $14,604 $15,127 $15,668 $16,228 $16,809 $17,410 $18,033 $18,678 $19,346 $20,038 MTCE & REPAIR - EQUIP & FAC $7,561 $7,831 $8,112 $8,402 $8,702 $9,013 $9,336 $9,670 $10,016 $10,374 $10,745 SCADA MAINTENANCE $370,014 $382,876 $396,184 $407,076 $418,266 $429,764 $441,578 $453,717 $466,190 $479,006 $492,174 MOWING/LANDSCAPE CONTRACTS $179,690 $185,936 $192,399 $197,688 $203,123 $208,707 $214,444 $220,339 $226,396 $232,620 $239,014 TREE MAINTENANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PROF. & CONT. SVCS $185,300 $191,741 $198,406 $203,860 $209,464 $215,222 $221,139 $227,218 $233,464 $239,882 $246,476 REFUSE DISPOSAL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
CONFERENCE, TRAINING & TRAVEL $10,000 $10,348 $10,707 $11,002 $11,304 $11,615 $11,934 $12,262 $12,599 $12,946 $13,301 CHEMICALS-CORRSN & SCALE INHIB $163,125 $171,771 $180,874 $190,461 $200,555 $211,185 $222,377 $234,163 $246,574 $259,643 $273,404 CHEMICALS-POLYMER $187,000 $196,911 $207,347 $218,337 $229,909 $242,094 $254,925 $268,436 $282,663 $297,644 $313,419 CHEMICALS-ALUM $146,111 $153,855 $162,009 $170,596 $179,637 $189,158 $199,183 $209,740 $220,856 $232,562 $244,888 CHEMICALS-AMMONIA $72,807 $76,666 $80,729 $85,008 $89,513 $94,257 $99,253 $104,513 $110,053 $115,885 $122,027 CHEMICALS-ANTISCALANT $213,266 $224,569 $236,471 $249,004 $262,201 $276,098 $290,731 $306,140 $322,366 $339,451 $357,442 CHEMICALS-SULFURIC ACID $268,000 $282,204 $297,161 $312,910 $329,495 $346,958 $365,347 $384,710 $405,100 $426,570 $449,178 CHEMICALS-CAUSTIC SODA $41,472 $43,670 $45,985 $48,422 $50,988 $53,690 $56,536 $59,532 $62,688 $66,010 $69,509 CHEMICALS-SODIUM HYPOCHLORITE $445,000 $468,585 $493,420 $519,571 $547,109 $576,105 $606,639 $638,791 $672,647 $708,297 $745,837 CHEMICALS-MISC $82,400 $86,767 $91,366 $96,208 $101,307 $106,677 $112,330 $118,284 $124,553 $131,154 $138,105 OUTSIDE LAB ANALYSIS $453,216 $468,970 $485,271 $498,611 $512,318 $526,402 $540,873 $555,741 $571,018 $586,716 $602,845 JOB REQ CERTIFICATES & LICENSE $1,210 $1,252 $1,296 $1,331 $1,368 $1,405 $1,444 $1,484 $1,525 $1,566 $1,609 RAW WATER PURCHASES $16,371,264 $17,609,534 $18,941,463 $20,374,135 $21,915,170 $23,572,763 $25,355,732 $27,273,559 $29,336,444 $31,555,359 $33,942,105 TREATED WATER PURCHASES $3,569,117 $3,839,074 $4,129,449 $4,441,787 $4,777,750 $5,139,124 $5,527,831 $5,945,938 $6,395,670 $6,879,418 $7,399,755 LAB CHEMICALS AND SUPPLIES $53,724 $56,571 $59,570 $62,727 $66,051 $69,552 $73,238 $77,120 $81,207 $85,511 $90,043 PREVENTION & MAINTENANCE MATLS $400,703 $414,631 $429,044 $440,838 $452,957 $465,409 $478,203 $491,349 $504,856 $518,734 $532,994 INLAND EMPIRE BRINE LINE-SARI $1,589,692 $1,644,950 $1,702,128 $1,748,920 $1,796,997 $1,846,397 $1,897,154 $1,949,307 $2,002,894 $2,057,953 $2,114,526 FINES AND PENALTIES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
CARBON DIOXIDE $41,200 $43,384 $45,683 $48,104 $50,654 $53,338 $56,165 $59,142 $62,276 $65,577 $69,053 PERMANENT EMPLOYEES $598,467 $646,344 $698,051 $753,896 $784,051 $815,413 $848,030 $881,951 $917,229 $953,918 $992,075 SPECIAL ASSIGNMENT PAY $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 FINAL LEAVE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SP COMP-BILINGUAL $7,746 $8,366 $9,035 $9,758 $10,148 $10,554 $10,976 $11,415 $11,872 $12,347 $12,841 SP COMP-GRADE 4 CERT PAY $6,240 $6,739 $7,278 $7,861 $8,175 $8,502 $8,842 $9,196 $9,564 $9,946 $10,344 SP COMP-GRADE 5 CERT PAY $15,551 $16,795 $18,139 $19,590 $20,373 $21,188 $22,036 $22,917 $23,834 $24,787 $25,779 OVERTIME $146,755 $158,495 $171,175 $184,869 $192,264 $199,954 $207,953 $216,271 $224,921 $233,918 $243,275 COMP TIME $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SPECIAL DUTY PAY $7,077 $7,643 $8,255 $8,915 $9,272 $9,642 $10,028 $10,429 $10,846 $11,280 $11,732 DEFERRED COMPENSATION MATCH $3,328 $3,594 $3,882 $4,192 $4,360 $4,534 $4,716 $4,904 $5,101 $5,305 $5,517 TIERED EMP DEF COMPENSATION $3,120 $3,220 $3,323 $3,429 $3,539 $3,652 $3,769 $3,890 $4,014 $4,143 $4,275 TIERED RHS BENEFIT $1,248 $1,288 $1,329 $1,372 $1,416 $1,461 $1,508 $1,556 $1,606 $1,657 $1,710 LONGEVITY $3,796 $3,917 $4,043 $4,172 $4,306 $4,443 $4,586 $4,732 $4,884 $5,040 $5,201 ANNUAL LEAVE BUYBACK $9,634 $9,942 $10,260 $10,589 $10,928 $11,277 $11,638 $12,011 $12,395 $12,792 $13,201 ANNUAL LEAVE OVER MAX $1,833 $1,892 $1,952 $2,015 $2,079 $2,146 $2,214 $2,285 $2,358 $2,434 $2,512 PERS-NORMAL $76,234 $78,673 $81,191 $83,789 $86,470 $89,237 $92,093 $95,040 $98,081 $101,220 $104,459 MEDICARE $24,203 $24,977 $25,776 $26,601 $27,452 $28,331 $29,237 $30,173 $31,139 $32,135 $33,163 SHORT TERM DISABILITY $1,910 $1,971 $2,034 $2,100 $2,167 $2,236 $2,308 $2,381 $2,458 $2,536 $2,617 LONG TERM DISABILITY $4,064 $4,194 $4,328 $4,467 $4,610 $4,757 $4,909 $5,066 $5,229 $5,396 $5,569 WORKERS COMP $12,872 $13,284 $13,709 $14,148 $14,600 $15,067 $15,550 $16,047 $16,561 $17,091 $17,638 STATE UNEMPLOYMENT INSURANCE $732 $757 $783 $809 $837 $865 $895 $925 $957 $989 $1,023 HEALTH INSURANCE $163,427 $168,984 $174,729 $180,670 $186,813 $193,164 $199,732 $206,523 $213,544 $220,805 $228,312 OPT OUT HEALTH INSURANCE $14,976 $15,485 $16,012 $16,556 $17,119 $17,701 $18,303 $18,925 $19,569 $20,234 $20,922 LIFE INSURANCE $4,966 $5,135 $5,309 $5,490 $5,676 $5,869 $6,069 $6,275 $6,489 $6,709 $6,937 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 VACANCY FACTOR -$74,741 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
BUDGETARY/PAYROLL ADJUSTMENTS -$1,560 -$1,685 -$1,820 -$1,965 -$2,044 -$2,126 -$2,211 -$2,299 -$2,391 -$2,487 -$2,586 MINOR EQUIPMENT & FURNITURE $36,120 $37,376 $38,675 $39,738 $40,830 $41,953 $43,106 $44,291 $45,509 $46,760 $48,045 CONSTRUCTION MATERIALS $466,299 $493,582 $522,462 $553,031 $585,389 $608,611 $632,755 $657,856 $683,953 $711,086 $739,294 SAFETY MATERIALS/CONSTRUCTION $32,300 $34,190 $36,190 $38,308 $40,549 $42,158 $43,830 $45,569 $47,377 $49,256 $51,210 COMPUTER EQUIPMENT & SOFTWARE $3,008 $3,113 $3,221 $3,309 $3,400 $3,494 $3,590 $3,688 $3,790 $3,894 $4,001 UNIFORM EXPENSE $8,075 $8,356 $8,646 $8,884 $9,128 $9,379 $9,637 $9,902 $10,174 $10,454 $10,741 SAFETY SHOES - MOU ITEM $2,652 $2,744 $2,840 $2,918 $2,998 $3,080 $3,165 $3,252 $3,341 $3,433 $3,528 ADVERTISING EXPENSE $900 $931 $964 $990 $1,017 $1,045 $1,074 $1,104 $1,134 $1,165 $1,197 WIRELESS COMMUNICATION $10,160 $10,513 $10,879 $11,178 $11,485 $11,801 $12,125 $12,458 $12,801 $13,153 $13,514 PHONES, FAX, ISDN LINES $200 $207 $214 $220 $226 $232 $239 $245 $252 $259 $266 POSTAGE & SHIPPING $50 $52 $54 $55 $57 $58 $60 $61 $63 $65 $67 OFFICE SUPPLIES $536 $555 $574 $590 $606 $623 $640 $657 $675 $694 $713 PROGRAM EXPENDITURES $19,936 $20,629 $21,346 $21,933 $22,536 $23,155 $23,792 $24,446 $25,118 $25,808 $26,518 CLEANING/JANITORIAL SUPPLIES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 RECYCLED CONTENT PRODUCTS $54 $56 $58 $59 $61 $63 $64 $66 $68 $70 $72 UNLEADED FUEL $550 $570 $590 $611 $633 $656 $679 $703 $729 $755 $782 DIESEL FUEL $300 $311 $322 $333 $345 $358 $370 $384 $397 $412 $426 RENTS & LEASES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MOTOR POOL RENTAL - OPS & MTCE $264,792 $274,263 $284,073 $294,234 $304,758 $315,658 $326,949 $338,643 $350,756 $363,302 $376,296 RETAINED VEHICLE EXPENSE $2,328 $2,411 $2,498 $2,587 $2,679 $2,775 $2,874 $2,977 $3,084 $3,194 $3,308 DIRECT VEHICLE EXPENSE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER EQUIPMENT RENTAL $60,473 $62,575 $64,750 $66,530 $68,359 $70,238 $72,169 $74,153 $76,191 $78,286 $80,438 MILEAGE/VEHICLE EXP REIMB $810 $839 $869 $900 $932 $966 $1,000 $1,036 $1,073 $1,111 $1,151 MTCE & REPAIR - EQUIP & FAC $60,792 $62,905 $65,091 $66,881 $68,719 $70,608 $72,549 $74,544 $76,593 $78,698 $80,862 MOWING/LANDSCAPE CONTRACTS $4,040 $4,180 $4,326 $4,445 $4,567 $4,692 $4,821 $4,954 $5,090 $5,230 $5,374 PROF. & CONT. SVCS $700,299 $724,642 $749,830 $770,443 $791,623 $813,384 $835,744 $858,719 $882,325 $906,580 $931,502

128 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study CONFERENCE, TRAINING & TRAVEL $5,100 $5,277 $5,461 $5,611 $5,765 $5,924 $6,086 $6,254 $6,426 $6,602 $6,784 JOB REQ CERTIFICATES & LICENSE $1,575 $1,630 $1,686 $1,733 $1,780 $1,829 $1,880 $1,931 $1,984 $2,039 $2,095 PREVENTION & MAINTENANCE MATLS $1,198,924 $1,240,599 $1,283,722 $1,319,011 $1,355,271 $1,392,527 $1,430,808 $1,470,141 $1,510,555 $1,552,080 $1,594,747 LICENSED VEHICLES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PERMANENT EMPLOYEES $790,850 $854,118 $922,447 $996,243 $1,036,093 $1,077,537 $1,120,638 $1,165,464 $1,212,082 $1,260,566 $1,310,988 SP COMP-BILINGUAL $2,366 $2,555 $2,760 $2,980 $3,100 $3,224 $3,353 $3,487 $3,626 $3,771 $3,922 SP COMP-GRADE 4 CERT PAY $6,240 $6,739 $7,278 $7,861 $8,175 $8,502 $8,842 $9,196 $9,564 $9,946 $10,344 SP COMP-GRADE 5 CERT PAY $19,188 $20,723 $22,381 $24,171 $25,138 $26,144 $27,189 $28,277 $29,408 $30,584 $31,808 TEMPORARY EMPLOYEES $13,190 $14,245 $15,385 $16,616 $17,280 $17,971 $18,690 $19,438 $20,215 $21,024 $21,865 OVERTIME $55,247 $59,667 $64,440 $69,595 $72,379 $75,274 $78,285 $81,417 $84,673 $88,060 $91,583 SPECIAL DUTY PAY $9,187 $9,922 $10,716 $11,573 $12,036 $12,517 $13,018 $13,539 $14,080 $14,644 $15,229 DEFERRED COMPENSATION MATCH $2,250 $2,430 $2,624 $2,834 $2,948 $3,066 $3,188 $3,316 $3,448 $3,586 $3,730 PST DEFERRED COMPENSATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TIERED EMP DEF COMPENSATION $1,860 $1,920 $1,981 $2,044 $2,110 $2,177 $2,247 $2,319 $2,393 $2,470 $2,549 TIERED RHS BENEFIT $820 $846 $873 $901 $930 $960 $991 $1,022 $1,055 $1,089 $1,124 LONGEVITY $2,564 $2,646 $2,731 $2,818 $2,908 $3,001 $3,097 $3,197 $3,299 $3,404 $3,513 ANNUAL LEAVE BUYBACK $8,237 $8,501 $8,773 $9,053 $9,343 $9,642 $9,951 $10,269 $10,598 $10,937 $11,287 ANNUAL LEAVE OVER MAX $1,255 $1,295 $1,337 $1,379 $1,424 $1,469 $1,516 $1,565 $1,615 $1,666 $1,720 PERS-NORMAL $100,588 $103,807 $107,129 $110,557 $114,095 $117,746 $121,513 $125,402 $129,415 $133,556 $137,830 MEDICARE $27,239 $28,111 $29,010 $29,939 $30,897 $31,885 $32,906 $33,959 $35,045 $36,167 $37,324 SHORT TERM DISABILITY $2,535 $2,616 $2,700 $2,786 $2,875 $2,967 $3,062 $3,160 $3,261 $3,366 $3,474 LONG TERM DISABILITY $5,385 $5,557 $5,735 $5,919 $6,108 $6,304 $6,505 $6,713 $6,928 $7,150 $7,379 WORKERS COMP $17,049 $17,595 $18,158 $18,739 $19,338 $19,957 $20,596 $21,255 $21,935 $22,637 $23,361 STATE UNEMPLOYMENT INSURANCE $828 $856 $885 $915 $946 $979 $1,012 $1,046 $1,082 $1,119 $1,157 HEALTH INSURANCE $160,408 $165,862 $171,501 $177,332 $183,362 $189,596 $196,042 $202,707 $209,600 $216,726 $224,095 OPT OUT HEALTH INSURANCE $16,224 $16,776 $17,346 $17,936 $18,546 $19,176 $19,828 $20,502 $21,199 $21,920 $22,665 LIFE INSURANCE $6,569 $6,792 $7,023 $7,262 $7,509 $7,764 $8,028 $8,301 $8,583 $8,875 $9,177 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 VACANCY FACTOR -$122,985 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
BUDGETARY/PAYROLL ADJUSTMENTS $48,153 $52,005 $56,166 $60,659 $63,085 $65,609 $68,233 $70,962 $73,801 $76,753 $79,823 MINOR EQUIPMENT & FURNITURE $35,400 $36,631 $37,904 $38,946 $40,016 $41,116 $42,247 $43,408 $44,601 $45,827 $47,087 CONSTRUCTION MATERIALS $1,049,733 $1,111,153 $1,176,167 $1,244,984 $1,317,828 $1,370,107 $1,424,459 $1,480,967 $1,539,717 $1,600,798 $1,664,301 SAFETY MATERIALS/CONSTRUCTION $20,000 $21,170 $22,409 $23,720 $25,108 $26,104 $27,139 $28,216 $29,335 $30,499 $31,709 COMPUTER EQUIPMENT & SOFTWARE $4,365 $4,517 $4,674 $4,802 $4,934 $5,070 $5,209 $5,352 $5,500 $5,651 $5,806 UNIFORM EXPENSE $4,368 $4,520 $4,677 $4,806 $4,938 $5,073 $5,213 $5,356 $5,503 $5,655 $5,810 SAFETY SHOES - MOU ITEM $2,583 $2,673 $2,766 $2,842 $2,920 $3,000 $3,083 $3,167 $3,254 $3,344 $3,436 ADVERTISING EXPENSE $2,250 $2,328 $2,409 $2,475 $2,543 $2,613 $2,685 $2,759 $2,835 $2,913 $2,993 WIRELESS COMMUNICATION $10,937 $11,317 $11,711 $12,032 $12,363 $12,703 $13,052 $13,411 $13,780 $14,159 $14,548 PHONES, FAX, ISDN LINES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 POSTAGE & SHIPPING $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
OFFICE SUPPLIES $1,000 $1,035 $1,071 $1,100 $1,130 $1,161 $1,193 $1,226 $1,260 $1,295 $1,330 FIRST AID KIT SUPPLIES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROGRAM EXPENDITURES $5,000 $5,174 $5,354 $5,501 $5,652 $5,807 $5,967 $6,131 $6,300 $6,473 $6,651 CLEANING/JANITORIAL SUPPLIES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 RECYCLED CONTENT PRODUCTS $100 $103 $107 $110 $113 $116 $119 $123 $126 $129 $133 WATER UTILITY $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 DIESEL FUEL $500 $518 $536 $556 $575 $596 $617 $639 $662 $686 $711 MOTOR POOL RENTAL - OPS & MTCE $83,448 $86,433 $89,524 $92,726 $96,043 $99,478 $103,036 $106,722 $110,539 $114,493 $118,588 RETAINED VEHICLE EXPENSE $2,076 $2,150 $2,227 $2,307 $2,389 $2,475 $2,563 $2,655 $2,750 $2,848 $2,950 DIRECT VEHICLE EXPENSE $750 $777 $805 $833 $863 $894 $926 $959 $993 $1,029 $1,066 OTHER EQUIPMENT RENTAL $1,178 $1,219 $1,261 $1,296 $1,331 $1,368 $1,405 $1,444 $1,484 $1,525 $1,566 MTCE & REPAIR - EQUIP & FAC $590,151 $610,665 $631,891 $649,262 $667,110 $685,449 $704,292 $723,653 $743,546 $763,986 $784,988 SCADA MAINTENANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
VANDALISM $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PROF. & CONT. SVCS $81,392 $84,221 $87,148 $89,544 $92,006 $94,535 $97,134 $99,804 $102,547 $105,366 $108,263 REFUSE DISPOSAL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
CONFERENCE, TRAINING & TRAVEL $7,500 $7,761 $8,030 $8,251 $8,478 $8,711 $8,951 $9,197 $9,449 $9,709 $9,976 JOB REQ CERTIFICATES & LICENSE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PREVENTION & MAINTENANCE MATLS $600,000 $620,856 $642,437 $660,098 $678,244 $696,889 $716,046 $735,730 $755,955 $776,737 $798,089 MACHINERY, EQUIPMENT, & FIXTUR $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PERMANENT EMPLOYEES $325,464 $351,501 $379,621 $409,991 $426,391 $443,446 $461,184 $479,632 $498,817 $518,770 $539,520 SP COMP-BILINGUAL $4,504 $4,864 $5,253 $5,674 $5,901 $6,137 $6,382 $6,637 $6,903 $7,179 $7,466 OVERTIME $10,338 $11,165 $12,058 $13,023 $13,544 $14,086 $14,649 $15,235 $15,844 $16,478 $17,137 COMP TIME $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
DEFERRED COMPENSATION MATCH $495 $535 $577 $624 $648 $674 $701 $729 $759 $789 $821 TIERED EMP DEF COMPENSATION $594 $642 $693 $748 $778 $809 $842 $875 $910 $947 $985 TIERED RHS BENEFIT $198 $214 $231 $249 $259 $270 $281 $292 $303 $316 $328 LONGEVITY $693 $748 $808 $873 $908 $944 $982 $1,021 $1,062 $1,105 $1,149 PERS-NORMAL $38,669 $39,906 $41,183 $42,501 $43,861 $45,265 $46,713 $48,208 $49,751 $51,343 $52,986 MEDICARE $10,532 $10,869 $11,217 $11,576 $11,946 $12,328 $12,723 $13,130 $13,550 $13,984 $14,431 SHORT TERM DISABILITY $1,041 $1,075 $1,109 $1,144 $1,181 $1,219 $1,258 $1,298 $1,340 $1,382 $1,427 LONG TERM DISABILITY $2,213 $2,283 $2,356 $2,432 $2,510 $2,590 $2,673 $2,758 $2,847 $2,938 $3,032 WORKERS COMP $6,718 $6,933 $7,155 $7,384 $7,620 $7,864 $8,116 $8,375 $8,643 $8,920 $9,205 STATE UNEMPLOYMENT INSURANCE $321 $331 $343 $354 $366 $379 $392 $405 $419 $433 $448 HEALTH INSURANCE $57,995 $59,967 $62,006 $64,114 $66,294 $68,548 $70,878 $73,288 $75,780 $78,357 $81,021 OPT OUT HEALTH INSURANCE $14,256 $14,741 $15,242 $15,760 $16,296 $16,850 $17,423 $18,015 $18,628 $19,261 $19,916 LIFE INSURANCE $2,702 $2,794 $2,889 $2,987 $3,089 $3,194 $3,302 $3,414 $3,530 $3,650 $3,775 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 VACANCY FACTOR -$33,594 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
BUDGETARY/PAYROLL ADJUSTMENTS $3,349 $3,617 $3,906 $4,218 $4,387 $4,563 $4,745 $4,935 $5,132 $5,338 $5,551 MINOR EQUIPMENT & FURNITURE $1,100 $1,138 $1,178 $1,210 $1,243 $1,278 $1,313 $1,349 $1,386 $1,424 $1,463 CONSTRUCTION MATERIALS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 SAFETY MATERIALS/CONSTRUCTION $1,000 $1,059 $1,120 $1,186 $1,255 $1,305 $1,357 $1,411 $1,467 $1,525 $1,585 COMPUTER EQUIPMENT & SOFTWARE $2,423 $2,507 $2,594 $2,666 $2,739 $2,814 $2,892 $2,971 $3,053 $3,137 $3,223 UNIFORM EXPENSE $2,312 $2,392 $2,476 $2,544 $2,613 $2,685 $2,759 $2,835 $2,913 $2,993 $3,075 SAFETY SHOES - MOU ITEM $1,485 $1,537 $1,590 $1,634 $1,679 $1,725 $1,772 $1,821 $1,871 $1,922 $1,975 ADVERTISING EXPENSE $1,800 $1,863 $1,927 $1,980 $2,035 $2,091 $2,148 $2,207 $2,268 $2,330 $2,394 PROMOTIONAL/PUBLIC OUTREACH $21,388 $22,131 $22,901 $23,530 $24,177 $24,842 $25,525 $26,226 $26,947 $27,688 $28,449 WIRELESS COMMUNICATION $2,700 $2,794 $2,891 $2,970 $3,052 $3,136 $3,222 $3,311 $3,402 $3,495 $3,591 POSTAGE & SHIPPING $7,250 $7,502 $7,763 $7,976 $8,195 $8,421 $8,652 $8,890 $9,134 $9,386 $9,644 OFFICE SUPPLIES $600 $621 $642 $660 $678 $697 $716 $736 $756 $777 $798 PROGRAM EXPENDITURES $3,143 $3,252 $3,365 $3,458 $3,553 $3,651 $3,751 $3,854 $3,960 $4,069 $4,181 RECYCLED CONTENT PRODUCTS $60 $62 $64 $66 $68 $70 $72 $74 $76 $78 $80 MOTOR POOL RENTAL - OPS & MTCE $12,063 $12,494 $12,941 $13,404 $13,884 $14,380 $14,895 $15,427 $15,979 $16,551 $17,143 OTHER EQUIPMENT RENTAL $2,341 $2,422 $2,507 $2,575 $2,646 $2,719 $2,794 $2,871 $2,949 $3,031 $3,114 MILEAGE/VEHICLE EXP REIMB $150 $155 $161 $167 $173 $179 $185 $192 $199 $206 $213 REBATE PROGRAMS $25,000 $25,869 $26,768 $27,504 $28,260 $29,037 $29,835 $30,655 $31,498 $32,364 $33,254

129 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Debt Service - Water
PROF. & CONT. SVCS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MEMBERSHIP & DUES $2,712 $2,806 $2,904 $2,984 $3,066 $3,150 $3,237 $3,326 $3,417 $3,511 $3,607 CONFERENCE, TRAINING & TRAVEL $4,500 $4,656 $4,818 $4,951 $5,087 $5,227 $5,370 $5,518 $5,670 $5,826 $5,986 SCHOOL PROGRAMS $29,480 $30,505 $31,565 $32,433 $33,324 $34,240 $35,182 $36,149 $37,143 $38,164 $39,213 PERMANENT EMPLOYEES $542,194 $585,570 $632,415 $683,008 $710,329 $738,742 $768,291 $799,023 $830,984 $864,223 $898,792 SP COMP-BILINGUAL $3,411 $3,684 $3,979 $4,297 $4,469 $4,648 $4,833 $5,027 $5,228 $5,437 $5,654 TEMPORARY EMPLOYEES $41,284 $44,587 $48,154 $52,006 $54,086 $56,250 $58,500 $60,840 $63,273 $65,804 $68,436 OVERTIME $21,762 $23,503 $25,383 $27,414 $28,510 $29,651 $30,837 $32,070 $33,353 $34,687 $36,075 COMP TIME $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
DEFERRED COMPENSATION MATCH $1,700 $1,836 $1,983 $2,142 $2,227 $2,316 $2,409 $2,505 $2,605 $2,710 $2,818 PST DEFERRED COMPENSATION $301 $325 $351 $379 $394 $410 $427 $444 $461 $480 $499 TIERED EMP DEF COMPENSATION $1,200 $1,296 $1,400 $1,512 $1,572 $1,635 $1,700 $1,768 $1,839 $1,913 $1,989 TIERED RHS BENEFIT $600 $619 $639 $659 $681 $702 $725 $748 $772 $797 $822 LONGEVITY $1,750 $1,806 $1,864 $1,923 $1,985 $2,049 $2,114 $2,182 $2,252 $2,324 $2,398 ANNUAL LEAVE BUYBACK $4,420 $4,561 $4,707 $4,858 $5,014 $5,174 $5,339 $5,510 $5,687 $5,869 $6,056 PERS-NORMAL $67,925 $70,099 $72,342 $74,657 $77,046 $79,512 $82,056 $84,682 $87,392 $90,188 $93,074 MEDICARE $17,944 $18,518 $19,111 $19,722 $20,353 $21,005 $21,677 $22,370 $23,086 $23,825 $24,587 SHORT TERM DISABILITY $1,731 $1,786 $1,844 $1,903 $1,963 $2,026 $2,091 $2,158 $2,227 $2,298 $2,372 LONG TERM DISABILITY $3,683 $3,801 $3,922 $4,048 $4,178 $4,311 $4,449 $4,592 $4,738 $4,890 $5,047 WORKERS COMP $11,916 $12,297 $12,691 $13,097 $13,516 $13,948 $14,395 $14,855 $15,331 $15,821 $16,328 STATE UNEMPLOYMENT INSURANCE $571 $590 $610 $631 $652 $675 $698 $721 $746 $771 $797 HEALTH INSURANCE $164,133 $169,714 $175,484 $181,450 $187,620 $193,999 $200,595 $207,415 $214,467 $221,759 $229,299 OPT OUT HEALTH INSURANCE $10,800 $11,167 $11,547 $11,939 $12,345 $12,765 $13,199 $13,648 $14,112 $14,592 $15,088 LIFE INSURANCE $4,509 $4,662 $4,821 $4,985 $5,154 $5,329 $5,511 $5,698 $5,892 $6,092 $6,299 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 VACANCY FACTOR -$94,446 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
BUDGETARY/PAYROLL ADJUSTMENTS $19,158 $20,691 $22,346 $24,134 $25,099 $26,103 $27,147 $28,233 $29,362 $30,537 $31,758 MINOR EQUIPMENT & FURNITURE $3,497 $3,619 $3,744 $3,847 $3,953 $4,062 $4,173 $4,288 $4,406 $4,527 $4,652 CONSTRUCTION MATERIALS $24,493 $25,926 $27,443 $29,049 $30,748 $31,968 $33,236 $34,555 $35,926 $37,351 $38,832 SAFETY MATERIALS/CONSTRUCTION $500 $529 $560 $593 $628 $653 $678 $705 $733 $762 $793 COMPUTER EQUIPMENT & SOFTWARE $2,509 $2,596 $2,686 $2,760 $2,836 $2,914 $2,994 $3,077 $3,161 $3,248 $3,337 UNIFORM EXPENSE $554 $573 $593 $609 $626 $643 $661 $679 $698 $717 $737 SAFETY SHOES - MOU ITEM $1,463 $1,514 $1,566 $1,610 $1,654 $1,699 $1,746 $1,794 $1,843 $1,894 $1,946 ADVERTISING EXPENSE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PROMOTIONAL/PUBLIC OUTREACH $3,535 $3,658 $3,785 $3,889 $3,996 $4,106 $4,219 $4,335 $4,454 $4,576 $4,702 WIRELESS COMMUNICATION $4,040 $4,180 $4,326 $4,445 $4,567 $4,692 $4,821 $4,954 $5,090 $5,230 $5,374 POSTAGE & SHIPPING $129,041 $133,526 $138,168 $141,966 $145,869 $149,879 $153,999 $158,232 $162,582 $167,051 $171,644 OFFICE SUPPLIES $4,561 $4,720 $4,884 $5,018 $5,156 $5,298 $5,443 $5,593 $5,747 $5,904 $6,067 PROGRAM EXPENDITURES $5,529 $5,721 $5,920 $6,083 $6,250 $6,422 $6,598 $6,780 $6,966 $7,158 $7,354 CLEANING/JANITORIAL SUPPLIES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 RECYCLED CONTENT PRODUCTS $300 $310 $321 $330 $339 $348 $358 $368 $378 $388 $399 MOTOR POOL RENTAL - OPS & MTCE $28,684 $29,710 $30,773 $31,873 $33,013 $34,194 $35,417 $36,684 $37,996 $39,355 $40,763 MTCE & REPAIR - EQUIP & FAC $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROF. & CONT. SVCS $1,083,042 $1,120,689 $1,159,644 $1,191,522 $1,224,277 $1,257,933 $1,292,513 $1,328,044 $1,364,552 $1,402,064 $1,440,607 CUST CREDIT CRD PROCESSING FEE $390,347 $403,915 $417,956 $429,445 $441,251 $453,381 $465,844 $478,650 $491,808 $505,328 $519,219 CONFERENCE, TRAINING & TRAVEL $4,590 $4,750 $4,915 $5,050 $5,189 $5,331 $5,478 $5,628 $5,783 $5,942 $6,105 JOB REQ CERTIFICATES & LICENSE $479 $496 $513 $527 $541 $556 $572 $587 $604 $620 $637 PERMANENT EMPLOYEES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SP COMP-BILINGUAL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
TEMPORARY EMPLOYEES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
OVERTIME $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
COMP TIME $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SPECIAL DUTY PAY $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
AUTO ALLOWANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
DEFERRED COMPENSATION MATCH $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PST DEFERRED COMPENSATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TIERED EMP DEF COMPENSATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TIERED RHS BENEFIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
LONGEVITY $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
ANNUAL LEAVE BUYBACK $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
ANNUAL LEAVE OVER MAX $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PERS-NORMAL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MEDICARE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SHORT TERM DISABILITY $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
LONG TERM DISABILITY $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 WORKERS COMP $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 STATE UNEMPLOYMENT INSURANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 HEALTH INSURANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
OPT OUT HEALTH INSURANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 LIFE INSURANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 SAFETY SHOES - MOU ITEM $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 POSTAGE & SHIPPING $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PROF. & CONT. SVCS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Description Category Utility Included in DSCR FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Water Debt Service (Lease) Principal Water No $36,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Water Debt Service (Lease) Interest Water No $2,162,327 $2,157,591 $2,036,080 $1,920,628 $1,815,238 $1,710,533 $1,608,715 $1,516,667 $1,431,613 $1,351,180 $1,272,951 Water Debt Service Principal Water Yes $2,549,736 $2,569,292 $2,700,067 $2,817,926 $2,946,626 $2,991,499 $3,130,925 $3,278,978 $3,437,074 $3,600,726 $2,617,394 Water Debt Service Interest Water Yes $849,178 $909,815 $842,864 $769,390 $687,640 $599,171 $505,438 $403,982 $295,916 $180,820 $86,640 Total Issued Year Issued Utility FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 FY 2035 $50,000,000 FY 2026 $50,500,000
Interest Rate 5.0%
Bond Term 30 $50,500,000 $49,747,428 $48,982,228 $48,178,768 $47,335,134 $46,449,319 $45,519,213 $44,542,602 $43,517,161 Issuance Expense $500,000
Principal $752,572 $765,200 $803,460 $843,633 $885,815 $930,106 $976,611 $1,025,442 $1,076,714 Interest $2,500,000 $2,487,371 $2,449,111 $2,408,938 $2,366,757 $2,322,466 $2,275,961 $2,227,130 $2,175,858

130 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Fixed Revenue/Growth Projections – Reclaimed Water
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Residential $31,520 $31,520 $31,520 $31,520 $31,520 $31,520 $31,520 $31,520 $31,520 $31,520 5/8"
3/4" 1 1 1 1 1 1 1 1 1 1
1" - - - - - - - - - -
1 1/2" 1 1 1 1 1 1 1 1 1 1
2" 3 3 3 3 3 3 3 3 3 3
3" 1 1 1 1 1 1 1 1 1 1
4" 4 4 4 4 4 4 4 4 4 4
6"
8"
10"
Commercial $173,669 $173,669 $173,669 $173,669 $173,669 $173,669 $173,669 $173,669 $173,669 $173,669 5/8"
3/4" 4 4 4 4 4 4 4 4 4 4
1" 32 32 32 32 32 32 32 32 32 32
1 1/2" 38 38 38 38 38 38 38 38 38 38
2" 55 55 55 55 55 55 55 55 55 55
3" 2 2 2 2 2 2 2 2 2 2
4" - - - - - - - - - -
6" 2 2 2 2 2 2 2 2 2 2
8"
10"
Governmental $403,231 $404,213 $405,195 $406,177 $407,159 $408,141 $409,123 $410,105 $411,087 $412,069 5/8"
3/4" 11 11 11 11 11 11 11 11 11 11
1" 49 49 49 49 49 49 49 49 49 49
1 1/2" 130 131 132 133 134 135 136 137 138 139
2" 28 28 28 28 28 28 28 28 28 28
3" 9 9 9 9 9 9 9 9 9 9
4" 10 10 10 10 10 10 10 10 10 10
6" 4 4 4 4 4 4 4 4 4 4
8" 1 1 1 1 1 1 1 1 1 1
10" 1 1 1 1 1 1 1 1 1 1
Industrial $1,507 $1,507 $1,507 $1,507 $1,507 $1,507 $1,507 $1,507 $1,507 $1,507 5/8"
3/4"
1"
1 1/2"
2" 1 1 1 1 1 1 1 1 1 1
3"
4"
6"
8"
10"

131 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Variable Revenue/Use Projections – Reclaimed Water
Other Revenues - Reclaimed Water
Operating Expenses - Reclaimed Water
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Residential $66,184 $66,184 $66,184 $66,184 $66,184 $66,184 $66,184 $66,184 $66,184 $66,184 Width 1 30,154 30,154 30,154 30,154 30,154 30,154 30,154 30,154 30,154 30,154 Width 2 391 391 391 391 391 391 391 391 391 391
Width 3 76 76 76 76 76 76 76 76 76 76
Width 4 12 12 12 12 12 12 12 12 12 12
Width 5
Width 6
Commercial $1,126,608 $1,126,608 $1,126,608 $1,126,608 $1,126,608 $1,126,608 $1,126,608 $1,126,608 $1,126,608 $1,126,608 Width 1 386,071 386,071 386,071 386,071 386,071 386,071 386,071 386,071 386,071 386,071 Width 2 28,526 28,526 28,526 28,526 28,526 28,526 28,526 28,526 28,526 28,526 Width 3 13,238 13,238 13,238 13,238 13,238 13,238 13,238 13,238 13,238 13,238 Width 4 23,763 23,763 23,763 23,763 23,763 23,763 23,763 23,763 23,763 23,763 Width 5
Width 6
Governmental $2,561,667 $2,572,476 $2,583,284 $2,594,093 $2,604,902 $2,615,710 $2,626,519 $2,637,328 $2,648,137 $2,658,945 Width 1 1,008,427 1,012,681 1,016,936 1,021,191 1,025,446 1,029,701 1,033,956 1,038,211 1,042,466 1,046,721 Width 2 68,925 69,216 69,507 69,797 70,088 70,379 70,670 70,961 71,252 71,542 Width 3 17,156 17,228 17,300 17,373 17,445 17,518 17,590 17,662 17,735 17,807 Width 4 17,025 17,097 17,169 17,241 17,312 17,384 17,456 17,528 17,600 17,672 Width 5
Width 6
Industrial $320 $320 $320 $320 $320 $320 $320 $320 $320 $320 Width 1 149 149 149 149 149 149 149 149 149 149
Width 2 - - - - - - - - - -
Width 3 - - - - - - - - - -
Width 4 - - - - - - - - - -
Width 5
Width 6
FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Other Operating Revenue $904,672 $904,672 $904,672 $904,672 $904,672 $904,672 $904,672 $904,672 $904,672 $904,672 $904,672 PENALTIES $19,300 $19,300 $19,300 $19,300 $19,300 $19,300 $19,300 $19,300 $19,300 $19,300 $19,300 DAMAGE RECOVERY $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
WHOLESALE WATER SALES $883,872 $883,872 $883,872 $883,872 $883,872 $883,872 $883,872 $883,872 $883,872 $883,872 $883,872 PERMITS AND FEES $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 SERVICE INSTALLATION $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 METER FEES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Non-Operating Revenue $31,016 $31,618 $32,233 $32,859 $33,499 $34,151 $34,816 $35,494 $36,186 $36,892 $37,612 INTEREST ON INVESTMENTS $30,118.00 $30,720 $31,335 $31,961 $32,601 $33,253 $33,918 $34,596 $35,288 $35,994 $36,714 GASB31 GAIN/LOSS ON INVESTMENT $0.00 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 GAIN OR LOSS INVESTMENT SALE $0.00 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 UTILITY LOCATING & MARKING $498.00 $498 $498 $498 $498 $498 $498 $498 $498 $498 $498 UTILITY BILLING SVCS REIMB $0.00 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 SERVICES TO OTHER FUNDS $400.00 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Total Operating Expense $2,062,141 $2,148,286 $2,231,273 $2,309,565 $2,384,807 $2,460,063 $2,537,739 $2,617,917 $2,700,678 $2,786,106 $2,874,290 PROF. & CONT. SVCS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PERMANENT EMPLOYEES $31,965 $34,522 $37,284 $40,267 $41,877 $43,552 $45,295 $47,106 $48,991 $50,950 $52,988 FINAL LEAVE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SP COMP-BILINGUAL $271 $293 $316 $341 $355 $369 $384 $399 $415 $432 $449 DEFERRED COMPENSATION MATCH $114 $123 $133 $144 $149 $155 $162 $168 $175 $182 $189 TIERED EMP DEF COMPENSATION $36 $39 $42 $45 $47 $49 $51 $53 $55 $57 $60 TIERED RHS BENEFIT $36 $37 $38 $40 $41 $42 $43 $45 $46 $48 $49 LONGEVITY $96 $99 $102 $106 $109 $112 $116 $120 $124 $127 $132 ANNUAL LEAVE BUYBACK $574 $592 $611 $631 $651 $672 $693 $716 $738 $762 $787 PERS-NORMAL $3,889 $4,013 $4,142 $4,274 $4,411 $4,552 $4,698 $4,848 $5,004 $5,164 $5,329 MEDICARE $981 $1,012 $1,045 $1,078 $1,113 $1,148 $1,185 $1,223 $1,262 $1,303 $1,344 SHORT TERM DISABILITY $101 $104 $108 $111 $115 $118 $122 $126 $130 $134 $138 LONG TERM DISABILITY $218 $225 $232 $240 $247 $255 $263 $272 $280 $289 $299 WORKERS COMP $645 $666 $687 $709 $732 $755 $779 $804 $830 $856 $884 STATE UNEMPLOYMENT INSURANCE $29 $30 $31 $32 $33 $34 $35 $37 $38 $39 $41 HEALTH INSURANCE $8,131 $8,407 $8,693 $8,989 $9,295 $9,611 $9,937 $10,275 $10,624 $10,986 $11,359 OPT OUT HEALTH INSURANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 LIFE INSURANCE $266 $275 $284 $294 $304 $314 $325 $336 $348 $359 $372 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 VACANCY FACTOR -$936 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
COMPUTER EQUIPMENT & SOFTWARE $1,254 $1,298 $1,343 $1,380 $1,418 $1,456 $1,497 $1,538 $1,580 $1,623 $1,668 SAFETY SHOES - MOU ITEM $99 $102 $106 $109 $112 $115 $118 $121 $125 $128 $132 OFFICE SUPPLIES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PROGRAM EXPENDITURES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PROF. & CONT. SVCS $792 $820 $848 $871 $895 $920 $945 $971 $998 $1,025 $1,053

132 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study PERMANENT EMPLOYEES $11,794 $12,738 $13,757 $14,857 $15,451 $16,069 $16,712 $17,381 $18,076 $18,799 $19,551 SP COMP-BILINGUAL $81 $87 $94 $102 $106 $110 $115 $119 $124 $129 $134 TEMPORARY EMPLOYEES $167 $180 $195 $210 $219 $228 $237 $246 $256 $266 $277 OVERTIME $160 $173 $187 $202 $210 $218 $227 $236 $245 $255 $265 AUTO ALLOWANCE $58 $60 $62 $64 $67 $69 $72 $74 $77 $80 $82 DEFERRED COMPENSATION MATCH $95 $103 $111 $120 $124 $129 $135 $140 $146 $151 $157 PST DEFERRED COMPENSATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TIERED EMP DEF COMPENSATION $24 $26 $28 $30 $31 $33 $34 $35 $37 $38 $40 TIERED RHS BENEFIT $24 $25 $26 $26 $27 $28 $29 $30 $31 $32 $33 LONGEVITY $153 $158 $163 $168 $174 $179 $185 $191 $197 $203 $210 ANNUAL LEAVE BUYBACK $313 $323 $333 $344 $355 $366 $378 $390 $403 $416 $429 PERS-NORMAL $1,468 $1,515 $1,563 $1,613 $1,665 $1,718 $1,773 $1,830 $1,889 $1,949 $2,012 MEDICARE $371 $383 $395 $408 $421 $434 $448 $463 $477 $493 $508 SHORT TERM DISABILITY $38 $39 $40 $42 $43 $44 $46 $47 $49 $50 $52 LONG TERM DISABILITY $81 $84 $86 $89 $92 $95 $98 $101 $104 $108 $111 WORKERS COMP $243 $251 $259 $267 $276 $284 $294 $303 $313 $323 $333 STATE UNEMPLOYMENT INSURANCE $11 $11 $12 $12 $13 $13 $13 $14 $14 $15 $15 HEALTH INSURANCE $2,679 $2,770 $2,864 $2,962 $3,062 $3,166 $3,274 $3,385 $3,501 $3,620 $3,743 RETIREES HEALTH INSURANCE/OPEB $11,149 $11,528 $11,920 $12,325 $12,744 $13,178 $13,626 $14,089 $14,568 $15,063 $15,575 OPT OUT HEALTH INSURANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 LIFE INSURANCE $99 $102 $106 $109 $113 $117 $121 $125 $129 $134 $138 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 SAFETY MATERIALS/CONSTRUCTION $5 $5 $6 $6 $6 $7 $7 $7 $7 $8 $8 COMPUTER EQUIPMENT & SOFTWARE $29 $30 $31 $32 $33 $34 $35 $36 $37 $38 $39 SAFETY SHOES - MOU ITEM $3 $3 $3 $3 $3 $3 $4 $4 $4 $4 $4 ADVERTISING EXPENSE $14 $14 $15 $15 $16 $16 $17 $17 $18 $18 $19 POSTAGE & SHIPPING $250 $259 $268 $275 $283 $290 $298 $307 $315 $324 $333 OFFICE SUPPLIES $120 $124 $128 $132 $136 $139 $143 $147 $151 $155 $160 PROGRAM EXPENDITURES $207 $214 $222 $228 $234 $240 $247 $254 $261 $268 $275 CLEANING/JANITORIAL SUPPLIES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 RECYCLED CONTENT PRODUCTS $12 $12 $13 $13 $14 $14 $14 $15 $15 $16 $16 RENTS & LEASES $17,679 $18,294 $18,929 $19,450 $19,984 $20,534 $21,098 $21,678 $22,274 $22,887 $23,516 MILEAGE/VEHICLE EXP REIMB $5 $5 $5 $6 $6 $6 $6 $6 $7 $7 $7 MTCE & REPAIR - EQUIP & FAC $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROF. & CONT. SVCS $12,101 $12,522 $12,957 $13,313 $13,679 $14,055 $14,442 $14,839 $15,247 $15,666 $16,096 INSURANCE & SURETY BONDS $6,786 $7,022 $7,266 $7,466 $7,671 $7,882 $8,098 $8,321 $8,550 $8,785 $9,026 INSURANCE PREMIUMS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MEMBERSHIP & DUES $7,483 $7,743 $8,012 $8,233 $8,459 $8,691 $8,930 $9,176 $9,428 $9,687 $9,954 CONFERENCE, TRAINING & TRAVEL $240 $248 $257 $264 $271 $279 $286 $294 $302 $311 $319 BAD DEBTS EXPENSE $880 $911 $942 $968 $995 $1,022 $1,050 $1,079 $1,109 $1,139 $1,171 ADMINISTRATIVE SERVICES CHARGE $89,852 $92,975 $96,207 $98,852 $101,569 $104,361 $107,230 $110,178 $113,207 $116,319 $119,516 INTERNAL SVC CHRG-WAREHOUSE $1,849 $1,913 $1,980 $2,034 $2,090 $2,148 $2,207 $2,267 $2,330 $2,394 $2,459 INTERNAL SVC CHRG-INFO TECH $47,607 $49,262 $50,974 $52,375 $53,815 $55,295 $56,815 $58,377 $59,981 $61,630 $63,324 PERMANENT EMPLOYEES $2,422 $2,616 $2,825 $3,051 $3,173 $3,300 $3,432 $3,569 $3,712 $3,861 $4,015 OVERTIME $17 $18 $20 $21 $22 $23 $24 $25 $26 $27 $28
DEFERRED COMPENSATION MATCH $5 $5 $6 $6 $7 $7 $7 $7 $8 $8 $8 TIERED EMP DEF COMPENSATION $6 $6 $7 $8 $8 $8 $9 $9 $9 $10 $10 TIERED RHS BENEFIT $2 $2 $2 $2 $2 $2 $2 $2 $3 $3 $3
LONGEVITY $10 $10 $11 $11 $11 $12 $12 $12 $13 $13 $14
PERS-NORMAL $292 $301 $311 $321 $331 $342 $353 $364 $376 $388 $400 MEDICARE $73 $75 $78 $80 $83 $85 $88 $91 $94 $97 $100
SHORT TERM DISABILITY $8 $8 $9 $9 $9 $9 $10 $10 $10 $11 $11 LONG TERM DISABILITY $16 $17 $17 $18 $18 $19 $19 $20 $21 $21 $22 WORKERS COMP $49 $51 $52 $54 $56 $57 $59 $61 $63 $65 $67 STATE UNEMPLOYMENT INSURANCE $3 $3 $3 $3 $3 $4 $4 $4 $4 $4 $4 HEALTH INSURANCE $186 $192 $199 $206 $213 $220 $227 $235 $243 $251 $260 OPT OUT HEALTH INSURANCE $72 $74 $77 $80 $82 $85 $88 $91 $94 $97 $101 LIFE INSURANCE $20 $21 $21 $22 $23 $24 $24 $25 $26 $27 $28 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 SAFETY SHOES - MOU ITEM $9 $9 $10 $10 $10 $10 $11 $11 $11 $12 $12 POSTAGE & SHIPPING $120 $124 $128 $132 $136 $139 $143 $147 $151 $155 $160 OFFICE SUPPLIES $75 $78 $80 $83 $85 $87 $90 $92 $94 $97 $100 RECYCLED CONTENT PRODUCTS $8 $8 $9 $9 $9 $9 $10 $10 $10 $10 $11 MOTOR POOL RENTAL - OPS & MTCE $465 $482 $499 $517 $535 $554 $574 $595 $616 $638 $661 PROF. & CONT. SVCS $391,221 $404,820 $418,891 $430,407 $442,239 $454,396 $466,887 $479,722 $492,909 $506,459 $520,382 REGULATORY PERMIT & USE FEES $55 $57 $59 $61 $62 $64 $66 $67 $69 $71 $73 PERMANENT EMPLOYEES $22,146 $23,918 $25,831 $27,898 $29,014 $30,174 $31,381 $32,637 $33,942 $35,300 $36,712 SHIFT DIFFERENTIAL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
FINAL LEAVE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SP COMP-BILINGUAL $108 $117 $126 $136 $141 $147 $153 $159 $166 $172 $179 SP COMP-GRADE 4 CERT PAY $360 $389 $420 $453 $472 $491 $510 $531 $552 $574 $597 SP COMP-GRADE 5 CERT PAY $352 $380 $411 $443 $461 $480 $499 $519 $539 $561 $584 OVERTIME $2,717 $2,934 $3,169 $3,423 $3,560 $3,702 $3,850 $4,004 $4,164 $4,331 $4,504 COMP TIME $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SPECIAL DUTY PAY $136 $147 $159 $171 $178 $185 $193 $200 $208 $217 $225 DEFERRED COMPENSATION MATCH $96 $104 $112 $121 $126 $131 $136 $141 $147 $153 $159 TIERED EMP DEF COMPENSATION $48 $52 $56 $60 $63 $65 $68 $71 $74 $77 $80 TIERED RHS BENEFIT $32 $33 $34 $35 $36 $37 $39 $40 $41 $42 $44 LONGEVITY $95 $98 $101 $104 $108 $111 $115 $118 $122 $126 $130 ANNUAL LEAVE BUYBACK $240 $248 $256 $264 $272 $281 $290 $299 $309 $319 $329 PERS-NORMAL $2,696 $2,783 $2,872 $2,964 $3,059 $3,156 $3,257 $3,362 $3,469 $3,580 $3,695 MEDICARE $778 $802 $828 $855 $882 $910 $939 $969 $1,000 $1,032 $1,065 SHORT TERM DISABILITY $70 $73 $75 $77 $80 $82 $85 $88 $91 $93 $96 LONG TERM DISABILITY $152 $157 $162 $167 $172 $178 $183 $189 $195 $202 $208 WORKERS COMP $467 $482 $498 $514 $530 $547 $565 $583 $601 $621 $641 STATE UNEMPLOYMENT INSURANCE $25 $26 $27 $28 $29 $30 $31 $32 $33 $34 $35

133 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study HEALTH INSURANCE $4,374 $4,523 $4,676 $4,835 $5,000 $5,170 $5,346 $5,527 $5,715 $5,910 $6,111 OPT OUT HEALTH INSURANCE $216 $223 $231 $239 $247 $255 $264 $273 $282 $292 $302 LIFE INSURANCE $183 $189 $196 $202 $209 $216 $224 $231 $239 $247 $256 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 BUDGETARY/PAYROLL ADJUSTMENTS $1,180 $1,274 $1,376 $1,486 $1,546 $1,608 $1,672 $1,739 $1,808 $1,881 $1,956 COMPUTER EQUIPMENT & SOFTWARE $2,007 $2,077 $2,149 $2,208 $2,269 $2,331 $2,395 $2,461 $2,529 $2,598 $2,670 SAFETY SHOES - MOU ITEM $69 $71 $74 $76 $78 $80 $82 $85 $87 $89 $92 ADVERTISING EXPENSE $450 $466 $482 $495 $509 $523 $537 $552 $567 $583 $599 ELECTRIC UTILITY $712,551 $736,971 $762,228 $788,350 $815,367 $843,311 $872,212 $902,104 $933,020 $964,995 $998,066 MTCE & REPAIR - EQUIP & FAC $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 SCADA MAINTENANCE $104,777 $108,419 $112,188 $115,272 $118,441 $121,696 $125,042 $128,479 $132,011 $135,640 $139,369 MOWING/LANDSCAPE CONTRACTS $6,259 $6,477 $6,702 $6,886 $7,075 $7,270 $7,470 $7,675 $7,886 $8,103 $8,325 PROF. & CONT. SVCS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PREVENTION & MAINTENANCE MATLS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PERMANENT EMPLOYEES $11,481 $12,399 $13,391 $14,463 $15,041 $15,643 $16,269 $16,919 $17,596 $18,300 $19,032 SPECIAL ASSIGNMENT PAY $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 FINAL LEAVE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SP COMP-BILINGUAL $150 $162 $175 $189 $197 $204 $213 $221 $230 $239 $249 SP COMP-GRADE 4 CERT PAY $120 $130 $140 $151 $157 $164 $170 $177 $184 $191 $199 SP COMP-GRADE 5 CERT PAY $299 $323 $349 $377 $392 $407 $424 $441 $458 $477 $496 OVERTIME $2,823 $3,049 $3,293 $3,556 $3,698 $3,846 $4,000 $4,160 $4,327 $4,500 $4,680 COMP TIME $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SPECIAL DUTY PAY $136 $147 $159 $171 $178 $185 $193 $200 $208 $217 $225 DEFERRED COMPENSATION MATCH $64 $69 $75 $81 $84 $87 $91 $94 $98 $102 $106 TIERED EMP DEF COMPENSATION $60 $65 $70 $76 $79 $82 $85 $88 $92 $96 $99 TIERED RHS BENEFIT $24 $25 $26 $26 $27 $28 $29 $30 $31 $32 $33 LONGEVITY $73 $75 $78 $80 $83 $85 $88 $91 $94 $97 $100
ANNUAL LEAVE BUYBACK $186 $192 $198 $204 $211 $218 $225 $232 $239 $247 $255 PERS-NORMAL $1,462 $1,509 $1,557 $1,607 $1,658 $1,711 $1,766 $1,823 $1,881 $1,941 $2,003 MEDICARE $458 $473 $488 $503 $519 $536 $553 $571 $589 $608 $628 SHORT TERM DISABILITY $38 $39 $40 $42 $43 $44 $46 $47 $49 $50 $52 LONG TERM DISABILITY $79 $82 $84 $87 $90 $92 $95 $98 $102 $105 $108 WORKERS COMP $247 $255 $263 $271 $280 $289 $298 $308 $318 $328 $338 STATE UNEMPLOYMENT INSURANCE $13 $13 $14 $14 $15 $15 $16 $16 $17 $18 $18 HEALTH INSURANCE $3,138 $3,245 $3,355 $3,469 $3,587 $3,709 $3,835 $3,965 $4,100 $4,240 $4,384 OPT OUT HEALTH INSURANCE $288 $298 $308 $318 $329 $340 $352 $364 $376 $389 $402 LIFE INSURANCE $96 $99 $103 $106 $110 $113 $117 $121 $125 $130 $134 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MINOR EQUIPMENT & FURNITURE $430 $445 $460 $473 $486 $499 $513 $527 $542 $557 $572 CONSTRUCTION MATERIALS $58,200 $61,605 $65,210 $69,025 $73,064 $75,962 $78,976 $82,109 $85,366 $88,752 $92,273 SAFETY SHOES - MOU ITEM $279 $289 $299 $307 $315 $324 $333 $342 $352 $361 $371 PROGRAM EXPENDITURES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MILEAGE/VEHICLE EXP REIMB $45 $47 $48 $50 $52 $54 $56 $58 $60 $62 $64 PROF. & CONT. SVCS $27,957 $28,929 $29,934 $30,757 $31,603 $32,472 $33,364 $34,281 $35,224 $36,192 $37,187 PREVENTION & MAINTENANCE MATLS $41,100 $42,529 $44,007 $45,217 $46,460 $47,737 $49,049 $50,398 $51,783 $53,206 $54,669 PERMANENT EMPLOYEES $15,847 $17,115 $18,484 $19,963 $20,761 $21,592 $22,455 $23,353 $24,288 $25,259 $26,269 SP COMP-BILINGUAL $46 $50 $54 $58 $60 $63 $65 $68 $71 $73 $76 SP COMP-GRADE 4 CERT PAY $120 $130 $140 $151 $157 $164 $170 $177 $184 $191 $199 SP COMP-GRADE 5 CERT PAY $369 $399 $430 $465 $483 $503 $523 $544 $566 $588 $612 TEMPORARY EMPLOYEES $264 $285 $308 $333 $346 $360 $374 $389 $405 $421 $438 OVERTIME $1,064 $1,149 $1,241 $1,340 $1,394 $1,450 $1,508 $1,568 $1,631 $1,696 $1,764 SPECIAL DUTY PAY $204 $220 $238 $257 $267 $278 $289 $301 $313 $325 $338 DEFERRED COMPENSATION MATCH $44 $48 $51 $55 $58 $60 $62 $65 $67 $70 $73 PST DEFERRED COMPENSATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TIERED EMP DEF COMPENSATION $36 $39 $42 $45 $47 $49 $51 $53 $55 $57 $60 TIERED RHS BENEFIT $16 $17 $17 $18 $18 $19 $19 $20 $21 $21 $22 LONGEVITY $50 $52 $53 $55 $57 $59 $60 $62 $64 $66 $69
ANNUAL LEAVE BUYBACK $174 $180 $185 $191 $197 $204 $210 $217 $224 $231 $238 PERS-NORMAL $2,010 $2,074 $2,141 $2,209 $2,280 $2,353 $2,428 $2,506 $2,586 $2,669 $2,754 MEDICARE $540 $557 $575 $594 $613 $632 $652 $673 $695 $717 $740 SHORT TERM DISABILITY $50 $52 $53 $55 $57 $59 $60 $62 $64 $66 $69 LONG TERM DISABILITY $107 $110 $114 $118 $121 $125 $129 $133 $138 $142 $147 WORKERS COMP $341 $352 $363 $375 $387 $399 $412 $425 $439 $453 $467 STATE UNEMPLOYMENT INSURANCE $18 $19 $19 $20 $21 $21 $22 $23 $24 $24 $25 HEALTH INSURANCE $3,198 $3,307 $3,419 $3,535 $3,656 $3,780 $3,908 $4,041 $4,179 $4,321 $4,468 OPT OUT HEALTH INSURANCE $312 $323 $334 $345 $357 $369 $381 $394 $408 $422 $436 LIFE INSURANCE $130 $134 $139 $144 $149 $154 $159 $164 $170 $176 $182 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 VACANCY FACTOR -$928 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
BUDGETARY/PAYROLL ADJUSTMENTS $926 $1,000 $1,080 $1,166 $1,213 $1,262 $1,312 $1,365 $1,419 $1,476 $1,535 MINOR EQUIPMENT & FURNITURE $3,200 $3,311 $3,426 $3,521 $3,617 $3,717 $3,819 $3,924 $4,032 $4,143 $4,256 CONSTRUCTION MATERIALS $50,000 $52,926 $56,022 $59,300 $62,770 $65,260 $67,849 $70,540 $73,338 $76,248 $79,273 SAFETY SHOES - MOU ITEM $51 $53 $55 $56 $58 $59 $61 $63 $64 $66 $68 WIRELESS COMMUNICATION $770 $797 $824 $847 $870 $894 $919 $944 $970 $997 $1,024 DIESEL FUEL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MOTOR POOL RENTAL - OPS & MTCE $7,501 $7,769 $8,047 $8,335 $8,633 $8,942 $9,262 $9,593 $9,936 $10,292 $10,660 RETAINED VEHICLE EXPENSE $356 $369 $382 $396 $410 $424 $440 $455 $472 $488 $506 OTHER EQUIPMENT RENTAL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MTCE & REPAIR - EQUIP & FAC $158,000 $163,492 $169,175 $173,826 $178,604 $183,514 $188,559 $193,742 $199,068 $204,541 $210,163 PROF. & CONT. SVCS $5,555 $5,748 $5,948 $6,111 $6,279 $6,452 $6,629 $6,812 $6,999 $7,191 $7,389 PREVENTION & MAINTENANCE MATLS $113,847 $117,804 $121,899 $125,250 $128,693 $132,231 $135,866 $139,601 $143,439 $147,382 $151,433

134 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Capital Expenses – Reclaimed Water
MACHINERY, EQUIPMENT, & FIXTUR $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PERMANENT EMPLOYEES $3,259 $3,520 $3,801 $4,105 $4,270 $4,440 $4,618 $4,803 $4,995 $5,195 $5,402 SP COMP-BILINGUAL $46 $50 $54 $58 $60 $63 $65 $68 $71 $73 $76 OVERTIME $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
COMP TIME $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
DEFERRED COMPENSATION MATCH $5 $5 $6 $6 $7 $7 $7 $7 $8 $8 $8 TIERED EMP DEF COMPENSATION $6 $6 $7 $8 $8 $8 $9 $9 $9 $10 $10 TIERED RHS BENEFIT $2 $2 $2 $2 $2 $2 $2 $2 $3 $3 $3
LONGEVITY $7 $7 $7 $8 $8 $8 $8 $9 $9 $9 $10
PERS-NORMAL $323 $333 $344 $355 $366 $378 $390 $403 $416 $429 $443 MEDICARE $101 $104 $108 $111 $115 $118 $122 $126 $130 $134 $138 SHORT TERM DISABILITY $11 $11 $12 $12 $12 $13 $13 $14 $14 $15 $15 LONG TERM DISABILITY $22 $23 $23 $24 $25 $26 $27 $27 $28 $29 $30 WORKERS COMP $67 $69 $71 $74 $76 $78 $81 $84 $86 $89 $92 STATE UNEMPLOYMENT INSURANCE $5 $5 $5 $6 $6 $6 $6 $6 $7 $7 $7 HEALTH INSURANCE $585 $605 $625 $647 $669 $691 $715 $739 $764 $790 $817 OPT OUT HEALTH INSURANCE $144 $149 $154 $159 $165 $170 $176 $182 $188 $195 $201 LIFE INSURANCE $27 $28 $29 $30 $31 $32 $33 $34 $35 $36 $38 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 BUDGETARY/PAYROLL ADJUSTMENTS $132 $143 $154 $166 $173 $180 $187 $195 $202 $210 $219 SAFETY SHOES - MOU ITEM $15 $16 $16 $17 $17 $17 $18 $18 $19 $19 $20 PERMANENT EMPLOYEES $9,883 $10,674 $11,528 $12,450 $12,948 $13,466 $14,004 $14,564 $15,147 $15,753 $16,383 SP COMP-BILINGUAL $69 $75 $80 $87 $90 $94 $98 $102 $106 $110 $114 TEMPORARY EMPLOYEES $826 $892 $963 $1,041 $1,082 $1,125 $1,170 $1,217 $1,266 $1,317 $1,369 OVERTIME $435 $470 $507 $548 $570 $593 $616 $641 $667 $693 $721 COMP TIME $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
DEFERRED COMPENSATION MATCH $34 $37 $40 $43 $45 $46 $48 $50 $52 $54 $56 PST DEFERRED COMPENSATION $6 $7 $7 $8 $8 $9 $9 $9 $10 $10 $11 TIERED EMP DEF COMPENSATION $24 $26 $28 $30 $31 $33 $34 $35 $37 $38 $40 TIERED RHS BENEFIT $12 $12 $13 $13 $14 $14 $14 $15 $15 $16 $16 LONGEVITY $35 $36 $37 $38 $40 $41 $42 $44 $45 $46 $48
ANNUAL LEAVE BUYBACK $89 $92 $95 $98 $101 $104 $108 $111 $115 $118 $122 PERS-NORMAL $1,243 $1,282 $1,323 $1,366 $1,409 $1,454 $1,501 $1,549 $1,599 $1,650 $1,703 MEDICARE $326 $337 $348 $359 $370 $382 $394 $407 $420 $433 $447 SHORT TERM DISABILITY $34 $35 $36 $37 $39 $40 $41 $42 $44 $45 $47 LONG TERM DISABILITY $69 $71 $73 $76 $78 $81 $83 $86 $89 $92 $95 WORKERS COMP $220 $227 $235 $242 $250 $258 $266 $275 $284 $293 $302 STATE UNEMPLOYMENT INSURANCE $10 $10 $11 $11 $12 $12 $12 $13 $13 $14 $14 HEALTH INSURANCE $2,865 $2,962 $3,063 $3,167 $3,275 $3,386 $3,501 $3,620 $3,744 $3,871 $4,002 OPT OUT HEALTH INSURANCE $216 $223 $231 $239 $247 $255 $264 $273 $282 $292 $302 LIFE INSURANCE $80 $83 $86 $88 $91 $95 $98 $101 $105 $108 $112 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 VACANCY FACTOR -$4,644 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
BUDGETARY/PAYROLL ADJUSTMENTS $383 $414 $447 $483 $502 $522 $543 $565 $587 $611 $635 MINOR EQUIPMENT & FURNITURE $15 $16 $16 $17 $17 $17 $18 $18 $19 $19 $20 CONSTRUCTION MATERIALS $247 $261 $277 $293 $310 $322 $335 $348 $362 $377 $392 SAFETY MATERIALS/CONSTRUCTION $10 $11 $11 $12 $13 $13 $14 $14 $15 $15 $16 COMPUTER EQUIPMENT & SOFTWARE $37 $38 $40 $41 $42 $43 $44 $45 $47 $48 $49 UNIFORM EXPENSE $6 $6 $6 $7 $7 $7 $7 $7 $8 $8 $8
SAFETY SHOES - MOU ITEM $16 $17 $17 $18 $18 $19 $19 $20 $20 $21 $21 ADVERTISING EXPENSE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 WIRELESS COMMUNICATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 POSTAGE & SHIPPING $394 $408 $422 $433 $445 $458 $470 $483 $496 $510 $524 OFFICE SUPPLIES $60 $62 $64 $66 $68 $70 $72 $74 $76 $78 $80 PROGRAM EXPENDITURES $94 $97 $101 $103 $106 $109 $112 $115 $118 $122 $125 CLEANING/JANITORIAL SUPPLIES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 RECYCLED CONTENT PRODUCTS $6 $6 $6 $7 $7 $7 $7 $7 $8 $8 $8 MOTOR POOL RENTAL - OPS & MTCE $312 $323 $335 $347 $359 $372 $385 $399 $413 $428 $443 MTCE & REPAIR - EQUIP & FAC $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROF. & CONT. SVCS $10,000 $10,348 $10,707 $11,002 $11,304 $11,615 $11,934 $12,262 $12,599 $12,946 $13,301 CONFERENCE, TRAINING & TRAVEL $92 $95 $99 $101 $104 $107 $110 $113 $116 $119 $122 JOB REQ CERTIFICATES & LICENSE $5 $5 $5 $6 $6 $6 $6 $6 $6 $6 $7 Project Type Funding Source FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 WATER RECLAMATION FACILITY 1 RECLAIMED HYDRO TANK COMPRESSORS Plant PAYGO $0 $100,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 LINCOLN FOOTHILL RECLAIMED PIPELINE Distribution PAYGO $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 WRCRWA NORTH PIPELINE CAPACITY PURCHASE Distribution PAYGO $0 $200,000 $2,200,000 $0 $0 $0 $0 $0 $0 $0 $0 RECLAIMED WATER MASTER PLAN General PAYGO $0 $0 $0 $150,000 $0 $0 $0 $0 $0 $0 $0 INJECTION WELL STUDY General PAYGO $0 $0 $60,000 $0 $0 $0 $0 $0 $0 $0 $0 AVENIDA DEL VISTA RECLAIMED PIPELINE Distribution PAYGO $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ONTARIO AVENUE WIDENING AT LINCOLN AVENUE General PAYGO $900,000 $974,600 $0 $0 $0 $0 $0 $0 $0 $0 $0 WATER RECLAMATION FACILITY 1 RECLAIMED HYDRO TANK AIRLINE REPLACEMENT Distribution PAYGO $50,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 UTILITIES DEPARTMENT CONFERENCE ROOM UPGRADES General PAYGO $767 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 WATER RECLAMATION FACILITY #3 COMMUNICATIONS TOWER General PAYGO $19,488 $4,645 $0 $0 $0 $0 $0 $0 $0 $0 $0 ARC FLASH STUDY General PAYGO $9,047 $0 $0 $0 $25,000 $0 $0 $0 $0 $25,000 $0 WRCRWA BOOSTER PUMP STATION Distribution PAYGO $225,000 $2,500,000 $2,500,000 $0 $0 $0 $0 $0 $0 $0 $0 FLOW METER UPGRADE AT VARIOUS LOCATIONS Meters PAYGO $50,000 $0 $50,000 $0 $50,000 $0 $0 $0 $0 $0 $0 RECLAIMED WATERLINE INFRASTRUCTURE Distribution PAYGO $30,000 $60,118 $61,320 $62,547 $63,798 $65,074 $66,375 $67,702 $69,057 $72,510 $76,136 ADJACENT IRRIGATION CONVERSION Distribution PAYGO $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 BOOSTER STATION REHABILITATION AT VARIOUS LOCATIONS Distribution PAYGO $50,000 $61,146 $61,146 $61,146 $0 $0 $0 $0 $0 $0 $0 WRCRWA FLOW CONTROL IMPROVEMENTS (XVI) Distribution PAYGO $819,650 $2,675,937 $0 $0 $0 $0 $0 $0 $0 $0 $0 BORDER RECLAIMED BOOSTER STATION PUMP REPLACEMENT Distribution PAYGO $106,164 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 DEVELOPMENT METERS Meters PAYGO $31,185 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 RIVER RD RWL-CORYDON-LINCOLN Distribution PAYGO $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 CALIFORNIA INDUSTRIAL COMPLEX RECLAIMED WATERLINE Distribution PAYGO $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OLD TEMESCAL ROAD RECLAIMED WATERLINE Distribution PAYGO $4,121 $0 $3,611,453 $0 $0 $0 $0 $0 $0 $0 $0 SCADA PANEL REPLACEMENT General PAYGO $0 $0 $0 $0 $125,781 $125,781 $125,781 $125,781 $125,781 $125,781 $125,781 WRCRWA RECLAIMED WATERLINE Mains PAYGO $390,130 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 VEHICLE PROCUREMENT General PAYGO $53,120 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 BUSINESS PROCESS MAPPING General PAYGO $7,093 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 WATER RECLAMATION FACILITY #3 COMMUNICATIONS TOWER General PAYGO $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 CITYWIDE METER REPLACEMENT Meters PAYGO $288,696 $0 $0 $30,232 $103,693 $34,212 $10,978 $28,655 $39,709 $18,895 $22,321

135 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Debt Service – Reclaimed Water
Fixed Revenue/Growth Projections – Sewer
Other Revenues – Sewer
Operating Expenses – Sewer
Description Category Utility Funding Source FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Reclaimed Water Debt Service Principal Water Rates $2,125,225 $2,187,532 $2,250,562 $367,325 $386,187 $400,054 $417,257 $436,902 $458,942 $481,975 $118,299 Reclaimed Water Debt Service Interest Water Rates $297,836 $239,652 $180,697 $119,776 $103,985 $88,762 $73,407 $55,543 $35,978 $15,327 $3,196 $8,000,000 FY 2025 $8,080,000
Interest Rate 5.0%
Bond Term 10 $8,080,000 $7,443,963 $6,780,125 $6,083,095 $5,351,213 $4,582,737 $3,775,837 $2,928,592 $2,038,985 $1,104,898 Issuance Expense $80,000
Principal $636,037 $663,838 $697,030 $731,882 $768,476 $806,900 $847,245 $889,607 $934,087 $980,792 Interest $400,000 $372,198 $339,006 $304,155 $267,561 $229,137 $188,792 $146,430 $101,949 $55,245 $6,000,000 FY 2026 $6,060,000
Interest Rate 5.0%
Bond Term 8 $6,060,000 $5,431,669 $4,774,922 $4,085,337 $3,361,273 $2,601,006 $1,802,725 $964,530 $84,426 Issuance Expense $60,000
Principal $628,331 $656,747 $689,585 $724,064 $760,267 $798,281 $838,195 $880,104 Interest $300,000 $271,583 $238,746 $204,267 $168,064 $130,050 $90,136 $48,227 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Inside Standard Sewer $27,126,893 $27,262,598 $27,398,851 $27,535,651 $27,673,546 $27,811,987 $27,950,976 $28,090,512 $28,231,142 $28,372,320 Inside Standard Sewer Billed Units 49,574 49,822 50,071 50,321 50,573 50,826 51,080 51,335 51,592 51,850 Inside Commercial $4,301,493 $4,323,824 $4,346,154 $4,368,485 $4,390,816 $4,413,147 $4,435,477 $4,457,808 $4,480,139 $4,502,469 5/8" 143 144 145 146 147 148 149 150 151 152
3/4" 177 178 179 180 181 182 183 184 185 186
1" 569 572 575 578 581 584 587 590 593 596
1 1/2" 505 508 511 514 517 520 523 526 529 532
2" 539 542 545 548 551 554 557 560 563 566
3" 25 25 25 25 25 25 25 25 25 25
4" 10 10 10 10 10 10 10 10 10 10
6" 4 4 4 4 4 4 4 4 4 4
8"
Special $398,400 $398,400 $398,400 $398,400 $398,400 $398,400 $398,400 $398,400 $398,400 $398,400 Less than or equal to 1" 50 50 50 50 50 50 50 50 50 50
Larger than 1" 94 94 94 94 94 94 94 94 94 94
Motels and Hotels $300,308 $301,765 $303,223 $304,680 $306,137 $307,594 $309,052 $310,509 $311,966 $313,424 Accounts 24 24 24 24 24 24 24 24 24 24
Units 3,153 3,169 3,185 3,201 3,217 3,233 3,249 3,265 3,281 3,297 Laundries $1,742 $1,742 $1,742 $1,742 $1,742 $1,742 $1,742 $1,742 $1,742 $1,742 Accounts 6 6 6 6 6 6 6 6 6 6
FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Other Operating Revenue $618,967 $618,967 $584,967 $584,967 $584,967 $584,967 $584,967 $584,967 $584,967 $584,967 $584,967 INDUSTRIAL DISCHARGE PERMITS $52,671.00 $52,671 $52,671 $52,671 $52,671 $52,671 $52,671 $52,671 $52,671 $52,671 $52,671 PENALTIES $308,000.00 $308,000 $308,000 $308,000 $308,000 $308,000 $308,000 $308,000 $308,000 $308,000 $308,000 PRETREATMENT PROG SURCHARGE $62,000.00 $62,000 $62,000 $62,000 $62,000 $62,000 $62,000 $62,000 $62,000 $62,000 $62,000 UTILITY LOCATING & MARKING $4,296.00 $4,296 $4,296 $4,296 $4,296 $4,296 $4,296 $4,296 $4,296 $4,296 $4,296 PRETREATMENT GREASE INTERCEPT $137,000.00 $137,000 $137,000 $137,000 $137,000 $137,000 $137,000 $137,000 $137,000 $137,000 $137,000 UTILITY BILLING SVCS REIMB $34,000.00 $34,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 SERVICES TO OTHER FUNDS $21,000.00 $21,000 $21,000 $21,000 $21,000 $21,000 $21,000 $21,000 $21,000 $21,000 $21,000 DAMAGE RECOVERY $0.00 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Non-Operating Revenue $1,186,042 $1,190,441 $1,214,238 $1,238,511 $1,263,269 $1,288,522 $1,314,281 $1,340,554 $1,367,354 $1,394,689 $1,422,570 INTEREST ON INVESTMENTS $1,166,511.00 $1,189,841 $1,213,638 $1,237,911 $1,262,669 $1,287,922 $1,313,681 $1,339,954 $1,366,754 $1,394,089 $1,421,970 OTHER INTEREST INCOME $0.00 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 GASB31 GAIN/LOSS ON INVESTMENT $0.00 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 GAIN OR LOSS INVESTMENT SALE $0.00 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 GIS MAP FEES $0.00 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MISCELLANEOUS INCOME/REFUNDS $600.00 $600 $600 $600 $600 $600 $600 $600 $600 $600 $600 MISCELLANEOUS INCOME/REFUNDS $0.00 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PREMIUM ON SALE OF BOND $18,931.00 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Total $30,229,063 $31,916,269 $33,383,179 $34,810,635 $36,046,819 $37,306,961 $38,613,980 $39,969,737 $41,376,171 $42,835,302 $44,349,236 TEMPORARY EMPLOYEES $3,407 $3,680 $3,974 $4,292 $4,464 $4,642 $4,828 $5,021 $5,222 $5,431 $5,648 PST DEFERRED COMPENSATION $45 $49 $52 $57 $59 $61 $64 $66 $69 $72 $75 MEDICARE $49 $51 $52 $54 $56 $57 $59 $61 $63 $65 $67
WORKERS COMP $68 $70 $72 $75 $77 $80 $82 $85 $87 $90 $93 STATE UNEMPLOYMENT INSURANCE $3 $3 $3 $3 $3 $4 $4 $4 $4 $4 $4 PROF. & CONT. SVCS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PERMANENT EMPLOYEES $35,076 $37,882 $40,913 $44,186 $45,953 $47,791 $49,703 $51,691 $53,759 $55,909 $58,145 SP COMP-BILINGUAL $403 $435 $470 $508 $528 $549 $571 $594 $618 $642 $668 SPECIAL DUTY PAY $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

136 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study DEFERRED COMPENSATION MATCH $75 $81 $87 $94 $98 $102 $106 $111 $115 $120 $124 TIERED EMP DEF COMPENSATION $90 $97 $105 $113 $118 $123 $128 $133 $138 $143 $149 TIERED RHS BENEFIT $30 $31 $32 $33 $34 $35 $36 $37 $39 $40 $41 LONGEVITY $175 $181 $186 $192 $198 $205 $211 $218 $225 $232 $240 PERS-NORMAL $3,524 $3,637 $3,753 $3,873 $3,997 $4,125 $4,257 $4,393 $4,534 $4,679 $4,829 MEDICARE $1,060 $1,094 $1,129 $1,165 $1,202 $1,241 $1,281 $1,321 $1,364 $1,407 $1,452 SHORT TERM DISABILITY $111 $115 $118 $122 $126 $130 $134 $138 $143 $147 $152 LONG TERM DISABILITY $239 $247 $255 $263 $271 $280 $289 $298 $307 $317 $327 WORKERS COMP $710 $733 $756 $780 $805 $831 $858 $885 $913 $943 $973 STATE UNEMPLOYMENT INSURANCE $33 $34 $35 $36 $38 $39 $40 $42 $43 $45 $46 HEALTH INSURANCE $8,020 $8,293 $8,575 $8,866 $9,168 $9,479 $9,802 $10,135 $10,479 $10,836 $11,204 LIFE INSURANCE $290 $300 $310 $321 $331 $343 $354 $366 $379 $392 $405 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 VACANCY FACTOR -$14,452 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SAFETY SHOES - MOU ITEM $60 $62 $64 $66 $68 $70 $72 $74 $76 $78 $80 PERMANENT EMPLOYEES (Capital) $508,257 $548,918 $592,831 $640,257 $665,868 $692,502 $720,203 $749,011 $778,971 $810,130 $842,535 SPECIAL ASSIGNMENT PAY $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 FINAL LEAVE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SP COMP-BILINGUAL $3,218 $3,475 $3,753 $4,054 $4,216 $4,385 $4,560 $4,742 $4,932 $5,129 $5,334 TEMPORARY EMPLOYEES $17,394 $18,786 $20,288 $21,911 $22,788 $23,699 $24,647 $25,633 $26,659 $27,725 $28,834 OVERTIME $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SPECIAL DUTY PAY $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
AUTO ALLOWANCE $576 $622 $672 $726 $755 $785 $816 $849 $883 $918 $955 DEFERRED COMPENSATION MATCH $3,058 $3,303 $3,567 $3,852 $4,006 $4,167 $4,333 $4,507 $4,687 $4,874 $5,069 PST DEFERRED COMPENSATION $225 $243 $262 $283 $295 $307 $319 $332 $345 $359 $373 TIERED EMP DEF COMPENSATION $972 $1,050 $1,134 $1,224 $1,273 $1,324 $1,377 $1,432 $1,490 $1,549 $1,611 TIERED RHS BENEFIT $912 $941 $971 $1,002 $1,034 $1,068 $1,102 $1,137 $1,173 $1,211 $1,250 LONGEVITY $3,199 $3,301 $3,407 $3,516 $3,629 $3,745 $3,864 $3,988 $4,116 $4,247 $4,383 ANNUAL LEAVE BUYBACK $16,740 $17,276 $17,829 $18,399 $18,988 $19,595 $20,222 $20,870 $21,537 $22,227 $22,938 ANNUAL LEAVE OVER MAX $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PERS-NORMAL $61,926 $63,908 $65,953 $68,063 $70,241 $72,489 $74,809 $77,202 $79,673 $82,222 $84,854 MEDICARE $16,187 $16,705 $17,240 $17,791 $18,361 $18,948 $19,554 $20,180 $20,826 $21,492 $22,180 SHORT TERM DISABILITY $1,627 $1,679 $1,733 $1,788 $1,845 $1,905 $1,965 $2,028 $2,093 $2,160 $2,229 LONG TERM DISABILITY $3,456 $3,567 $3,681 $3,799 $3,920 $4,046 $4,175 $4,309 $4,446 $4,589 $4,736 WORKERS COMP $10,613 $10,953 $11,303 $11,665 $12,038 $12,423 $12,821 $13,231 $13,654 $14,091 $14,542 STATE UNEMPLOYMENT INSURANCE $496 $513 $530 $548 $567 $586 $606 $627 $648 $670 $693 HEALTH INSURANCE $89,656 $92,704 $95,856 $99,115 $102,485 $105,970 $109,573 $113,298 $117,150 $121,133 $125,252 OPT OUT HEALTH INSURANCE $1,848 $1,911 $1,976 $2,043 $2,112 $2,184 $2,259 $2,335 $2,415 $2,497 $2,582 LIFE INSURANCE $4,216 $4,359 $4,508 $4,661 $4,819 $4,983 $5,153 $5,328 $5,509 $5,696 $5,890 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 VACANCY FACTOR -$151,573 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
COMPUTER EQUIPMENT & SOFTWARE $3,000 $3,104 $3,212 $3,300 $3,391 $3,484 $3,580 $3,679 $3,780 $3,884 $3,990 SAFETY SHOES - MOU ITEM $1,233 $1,276 $1,320 $1,357 $1,394 $1,432 $1,471 $1,512 $1,553 $1,596 $1,640 OFFICE SUPPLIES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PROGRAM EXPENDITURES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
CONFERENCE, TRAINING & TRAVEL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PERMANENT EMPLOYEES (General) $509,111 $549,840 $593,827 $641,333 $666,987 $693,666 $721,413 $750,269 $780,280 $811,491 $843,951 SP COMP-BILINGUAL $3,104 $3,352 $3,621 $3,910 $4,067 $4,229 $4,398 $4,574 $4,757 $4,948 $5,145 TEMPORARY EMPLOYEES $7,535 $8,138 $8,789 $9,492 $9,872 $10,266 $10,677 $11,104 $11,548 $12,010 $12,491 OVERTIME $6,720 $7,258 $7,838 $8,465 $8,804 $9,156 $9,522 $9,903 $10,299 $10,711 $11,140 AUTO ALLOWANCE $2,592 $2,685 $2,781 $2,880 $2,983 $3,090 $3,200 $3,315 $3,433 $3,556 $3,683 DEFERRED COMPENSATION MATCH $3,990 $4,309 $4,654 $5,026 $5,227 $5,436 $5,654 $5,880 $6,115 $6,360 $6,614 PST DEFERRED COMPENSATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TIERED EMP DEF COMPENSATION $990 $1,069 $1,155 $1,247 $1,297 $1,349 $1,403 $1,459 $1,517 $1,578 $1,641 TIERED RHS BENEFIT $990 $1,022 $1,054 $1,088 $1,123 $1,159 $1,196 $1,234 $1,274 $1,314 $1,357 LONGEVITY $6,640 $6,852 $7,072 $7,298 $7,532 $7,773 $8,021 $8,278 $8,543 $8,816 $9,098 ANNUAL LEAVE BUYBACK $12,423 $12,821 $13,231 $13,654 $14,091 $14,542 $15,007 $15,488 $15,983 $16,495 $17,023 ANNUAL LEAVE OVER MAX $816 $842 $869 $897 $926 $955 $986 $1,017 $1,050 $1,083 $1,118 PERS-NORMAL $63,326 $65,352 $67,444 $69,602 $71,829 $74,128 $76,500 $78,948 $81,474 $84,081 $86,772 MEDICARE $16,294 $16,815 $17,354 $17,909 $18,482 $19,073 $19,684 $20,314 $20,964 $21,634 $22,327 SHORT TERM DISABILITY $1,627 $1,679 $1,733 $1,788 $1,845 $1,905 $1,965 $2,028 $2,093 $2,160 $2,229 LONG TERM DISABILITY $3,462 $3,573 $3,687 $3,805 $3,927 $4,053 $4,182 $4,316 $4,454 $4,597 $4,744 WORKERS COMP $10,549 $10,887 $11,235 $11,594 $11,965 $12,348 $12,744 $13,151 $13,572 $14,006 $14,455 STATE UNEMPLOYMENT INSURANCE $499 $516 $534 $552 $570 $590 $610 $631 $652 $674 $697 HEALTH INSURANCE $117,020 $120,999 $125,113 $129,366 $133,765 $138,313 $143,016 $147,878 $152,906 $158,105 $163,480 RETIREES HEALTH INSURANCE/OPEB $390,986 $404,280 $418,025 $432,238 $446,934 $462,130 $477,842 $494,089 $510,888 $528,258 $546,219 OPT OUT HEALTH INSURANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 LIFE INSURANCE $4,224 $4,368 $4,516 $4,670 $4,828 $4,993 $5,162 $5,338 $5,519 $5,707 $5,901 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 VACANCY FACTOR -$14,526 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
CONSTRUCTION MATERIALS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

137 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study SAFETY MATERIALS/CONSTRUCTION $225 $238 $252 $267 $282 $294 $305 $317 $330 $343 $357 COMPUTER EQUIPMENT & SOFTWARE $1,305 $1,350 $1,397 $1,436 $1,475 $1,516 $1,557 $1,600 $1,644 $1,689 $1,736 SAFETY SHOES - MOU ITEM $135 $140 $145 $149 $153 $157 $161 $166 $170 $175 $180 ADVERTISING EXPENSE $608 $629 $651 $669 $687 $706 $726 $746 $766 $787 $809 WIRELESS COMMUNICATION $2,648 $2,740 $2,835 $2,913 $2,993 $3,076 $3,160 $3,247 $3,336 $3,428 $3,522 PHONES, FAX, ISDN LINES $10,801 $11,176 $11,565 $11,883 $12,210 $12,545 $12,890 $13,244 $13,608 $13,983 $14,367 POSTAGE & SHIPPING $250 $259 $268 $275 $283 $290 $298 $307 $315 $324 $333 OFFICE SUPPLIES $5,400 $5,588 $5,782 $5,941 $6,104 $6,272 $6,444 $6,622 $6,804 $6,991 $7,183 PROGRAM EXPENDITURES $9,335 $9,659 $9,995 $10,270 $10,552 $10,842 $11,140 $11,447 $11,761 $12,085 $12,417 CLEANING/JANITORIAL SUPPLIES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 RECYCLED CONTENT PRODUCTS $540 $559 $578 $594 $610 $627 $644 $662 $680 $699 $718 RENTS & LEASES $795,563 $823,217 $851,832 $875,249 $899,309 $924,031 $949,433 $975,533 $1,002,350 $1,029,905 $1,058,217 MILEAGE/VEHICLE EXP REIMB $225 $233 $241 $250 $259 $268 $278 $288 $298 $309 $320 MTCE & REPAIR - EQUIP & FAC $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROF. & CONT. SVCS $66,865 $69,189 $71,594 $73,563 $75,585 $77,663 $79,798 $81,991 $84,245 $86,561 $88,941 INSURANCE & SURETY BONDS $54,282 $56,169 $58,121 $59,719 $61,361 $63,048 $64,781 $66,562 $68,391 $70,271 $72,203 INSURANCE PREMIUMS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MEMBERSHIP & DUES $36,652 $37,926 $39,244 $40,323 $41,432 $42,571 $43,741 $44,943 $46,179 $47,448 $48,753 CONFERENCE, TRAINING & TRAVEL $10,800 $11,175 $11,564 $11,882 $12,208 $12,544 $12,889 $13,243 $13,607 $13,981 $14,366 LEGAL SERVICES-SPECIAL COUNSEL $22,500 $23,282 $24,091 $24,754 $25,434 $26,133 $26,852 $27,590 $28,348 $29,128 $29,928 BOOKS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
JOB REQ CERTIFICATES & LICENSE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 BAD DEBTS EXPENSE $60,462 $62,564 $64,738 $66,518 $68,347 $70,225 $72,156 $74,140 $76,178 $78,272 $80,423 ADMINISTRATIVE SERVICES CHARGE $1,661,969 $1,719,739 $1,779,517 $1,828,436 $1,878,700 $1,930,345 $1,983,410 $2,037,934 $2,093,957 $2,151,520 $2,210,665 INTERNAL SVC CHRG-WAREHOUSE $56,936 $58,915 $60,963 $62,639 $64,361 $66,130 $67,948 $69,816 $71,735 $73,707 $75,733 INTERNAL SVC CHRG-INFO TECH $1,590,944 $1,646,245 $1,703,469 $1,750,297 $1,798,413 $1,847,851 $1,898,649 $1,950,842 $2,004,471 $2,059,574 $2,116,192 INTERNAL SVC CHRG-NPDES $156,082 $161,507 $167,121 $171,716 $176,436 $181,286 $186,270 $191,390 $196,652 $202,058 $207,612 LOSS ON FIXED ASSET DISPOSAL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PERMANENT EMPLOYEES (Regulatory) $108,994 $117,714 $127,131 $137,301 $142,793 $148,505 $154,445 $160,623 $167,048 $173,730 $180,679 OVERTIME $786 $849 $917 $990 $1,030 $1,071 $1,114 $1,158 $1,205 $1,253 $1,303 DEFERRED COMPENSATION MATCH $225 $243 $262 $283 $295 $307 $319 $332 $345 $359 $373 TIERED EMP DEF COMPENSATION $270 $292 $315 $340 $354 $368 $383 $398 $414 $430 $448 TIERED RHS BENEFIT $90 $93 $96 $99 $102 $105 $109 $112 $116 $119 $123 LONGEVITY $450 $464 $479 $495 $510 $527 $544 $561 $579 $597 $617 PERS-NORMAL $13,165 $13,586 $14,021 $14,470 $14,933 $15,411 $15,904 $16,413 $16,938 $17,480 $18,039 MEDICARE $3,369 $3,477 $3,588 $3,703 $3,821 $3,944 $4,070 $4,200 $4,334 $4,473 $4,616 SHORT TERM DISABILITY $349 $360 $372 $384 $396 $409 $422 $435 $449 $463 $478 LONG TERM DISABILITY $741 $765 $789 $814 $840 $867 $895 $924 $953 $984 $1,015 WORKERS COMP $2,220 $2,291 $2,364 $2,440 $2,518 $2,599 $2,682 $2,768 $2,856 $2,948 $3,042 STATE UNEMPLOYMENT INSURANCE $101 $104 $108 $112 $115 $119 $123 $128 $132 $136 $141 HEALTH INSURANCE $8,370 $8,655 $8,949 $9,253 $9,568 $9,893 $10,229 $10,577 $10,937 $11,309 $11,693 OPT OUT HEALTH INSURANCE $3,240 $3,350 $3,464 $3,582 $3,704 $3,830 $3,960 $4,094 $4,234 $4,378 $4,526 LIFE INSURANCE $905 $936 $968 $1,000 $1,035 $1,070 $1,106 $1,144 $1,183 $1,223 $1,264 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 VACANCY FACTOR -$1,791 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
CONSTRUCTION MATERIALS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 SAFETY MATERIALS/CONSTRUCTION $100 $106 $112 $119 $126 $131 $136 $141 $147 $152 $159 COMPUTER EQUIPMENT & SOFTWARE $17,177 $17,774 $18,392 $18,897 $19,417 $19,951 $20,499 $21,063 $21,642 $22,237 $22,848 SAFETY SHOES - MOU ITEM $405 $419 $434 $446 $458 $470 $483 $497 $510 $524 $539 ADVERTISING EXPENSE $300 $310 $321 $330 $339 $348 $358 $368 $378 $388 $399 POSTAGE & SHIPPING $3,346 $3,462 $3,583 $3,681 $3,782 $3,886 $3,993 $4,103 $4,216 $4,332 $4,451 OFFICE SUPPLIES $300 $310 $321 $330 $339 $348 $358 $368 $378 $388 $399 PROGRAM EXPENDITURES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
RECYCLED CONTENT PRODUCTS $30 $31 $32 $33 $34 $35 $36 $37 $38 $39 $40 OTHER FUELS $60 $62 $64 $67 $69 $72 $74 $77 $79 $82 $85 MOTOR POOL RENTAL - OPS & MTCE $2,090 $2,165 $2,242 $2,322 $2,405 $2,491 $2,581 $2,673 $2,769 $2,868 $2,970 MILEAGE/VEHICLE EXP REIMB $150 $155 $161 $167 $173 $179 $185 $192 $199 $206 $213 PROF. & CONT. SVCS $361,881 $374,460 $387,476 $398,128 $409,072 $420,318 $431,872 $443,745 $455,943 $468,477 $481,355 CONFERENCE, TRAINING & TRAVEL $8,500 $8,795 $9,101 $9,351 $9,608 $9,873 $10,144 $10,423 $10,709 $11,004 $11,306 OUTSIDE LAB ANALYSIS $46,265 $47,873 $49,537 $50,899 $52,298 $53,736 $55,213 $56,731 $58,290 $59,893 $61,539 REGULATORY PERMIT & USE FEES $225,736 $233,583 $241,702 $248,346 $255,173 $262,188 $269,396 $276,801 $284,411 $292,229 $300,262 JOB REQ CERTIFICATES & LICENSE $405 $419 $434 $446 $458 $470 $483 $497 $510 $524 $539 PERMANENT EMPLOYEES (Operations) $1,589,557 $1,716,722 $1,854,059 $2,002,384 $2,082,479 $2,165,779 $2,252,410 $2,342,506 $2,436,206 $2,533,655 $2,635,001 SHIFT DIFFERENTIAL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
OUT OF CLASS PAY $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
FINAL LEAVE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SP COMP-BILINGUAL $12,087 $13,054 $14,098 $15,226 $15,835 $16,469 $17,127 $17,812 $18,525 $19,266 $20,037 SP COMP-GRADE 5 CERT PAY $59,810 $64,595 $69,762 $75,343 $78,357 $81,491 $84,751 $88,141 $91,667 $95,333 $99,147 OVERTIME $374,203 $404,139 $436,470 $471,388 $490,244 $509,853 $530,247 $551,457 $573,516 $596,456 $620,314 COMP TIME $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

138 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study SPECIAL DUTY PAY $13,610 $14,699 $15,875 $17,145 $17,830 $18,544 $19,285 $20,057 $20,859 $21,693 $22,561 DEFERRED COMPENSATION MATCH $8,735 $9,434 $10,189 $11,004 $11,444 $11,901 $12,378 $12,873 $13,388 $13,923 $14,480 TIERED EMP DEF COMPENSATION $5,010 $5,411 $5,844 $6,311 $6,564 $6,826 $7,099 $7,383 $7,678 $7,986 $8,305 TIERED RHS BENEFIT $2,430 $2,508 $2,588 $2,671 $2,756 $2,844 $2,936 $3,029 $3,126 $3,226 $3,330 LONGEVITY $13,419 $13,848 $14,292 $14,749 $15,221 $15,708 $16,211 $16,729 $17,265 $17,817 $18,387 ANNUAL LEAVE BUYBACK $51,366 $53,010 $54,706 $56,457 $58,263 $60,128 $62,052 $64,037 $66,087 $68,201 $70,384 ANNUAL LEAVE OVER MAX $1,208 $1,247 $1,287 $1,328 $1,370 $1,414 $1,459 $1,506 $1,554 $1,604 $1,655 PERS-NORMAL $201,869 $208,329 $214,995 $221,875 $228,975 $236,302 $243,864 $251,668 $259,721 $268,032 $276,609 MEDICARE $62,883 $64,895 $66,972 $69,115 $71,327 $73,609 $75,965 $78,396 $80,904 $83,493 $86,165 SHORT TERM DISABILITY $5,084 $5,246 $5,414 $5,588 $5,766 $5,951 $6,141 $6,338 $6,541 $6,750 $6,966 LONG TERM DISABILITY $10,804 $11,149 $11,506 $11,874 $12,254 $12,647 $13,051 $13,469 $13,900 $14,345 $14,804 WORKERS COMP $34,142 $35,235 $36,362 $37,526 $38,727 $39,966 $41,245 $42,565 $43,927 $45,333 $46,783 STATE UNEMPLOYMENT INSURANCE $1,902 $1,966 $2,033 $2,102 $2,174 $2,248 $2,324 $2,403 $2,485 $2,569 $2,657 HEALTH INSURANCE $293,625 $303,608 $313,931 $324,605 $335,641 $347,053 $358,853 $371,054 $383,670 $396,714 $410,203 OPT OUT HEALTH INSURANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 LIFE INSURANCE $13,197 $13,646 $14,110 $14,589 $15,085 $15,598 $16,129 $16,677 $17,244 $17,830 $18,437 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 VACANCY FACTOR -$34,717 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
BUDGETARY/PAYROLL ADJUSTMENTS $13,555 $14,640 $15,811 $17,076 $17,759 $18,469 $19,208 $19,976 $20,775 $21,606 $22,470 MINOR EQUIPMENT & FURNITURE $13,000 $13,452 $13,919 $14,302 $14,695 $15,099 $15,514 $15,941 $16,379 $16,829 $17,292 CONSTRUCTION MATERIALS $15,500 $16,407 $17,367 $18,383 $19,459 $20,231 $21,033 $21,867 $22,735 $23,637 $24,574 SAFETY MATERIALS/CONSTRUCTION $10,000 $10,585 $11,204 $11,860 $12,554 $13,052 $13,570 $14,108 $14,668 $15,250 $15,855 COMPUTER EQUIPMENT & SOFTWARE $12,141 $12,563 $13,000 $13,357 $13,724 $14,102 $14,489 $14,887 $15,297 $15,717 $16,149 UNIFORM EXPENSE $8,746 $9,050 $9,365 $9,622 $9,887 $10,158 $10,438 $10,724 $11,019 $11,322 $11,633 SAFETY SHOES - MOU ITEM $4,470 $4,625 $4,786 $4,918 $5,053 $5,192 $5,335 $5,481 $5,632 $5,787 $5,946 ADVERTISING EXPENSE $1,800 $1,863 $1,927 $1,980 $2,035 $2,091 $2,148 $2,207 $2,268 $2,330 $2,394 PROMOTIONAL/PUBLIC OUTREACH $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 WIRELESS COMMUNICATION $9,250 $9,572 $9,904 $10,177 $10,456 $10,744 $11,039 $11,343 $11,654 $11,975 $12,304 PHONES, FAX, ISDN LINES $1,080 $1,118 $1,156 $1,188 $1,221 $1,254 $1,289 $1,324 $1,361 $1,398 $1,437 POSTAGE & SHIPPING $408 $422 $437 $449 $461 $474 $487 $500 $514 $528 $543 OFFICE SUPPLIES $504 $522 $540 $554 $570 $585 $601 $618 $635 $652 $670 FIRST AID KIT SUPPLIES $240 $248 $257 $264 $271 $279 $286 $294 $302 $311 $319 PROGRAM EXPENDITURES $1,700 $1,759 $1,820 $1,870 $1,922 $1,975 $2,029 $2,085 $2,142 $2,201 $2,261 RECYCLED CONTENT PRODUCTS $50 $52 $54 $55 $57 $58 $60 $61 $63 $65 $67 ELECTRIC UTILITY $1,734,412 $1,793,852 $1,855,329 $1,918,913 $1,984,676 $2,052,693 $2,123,041 $2,195,800 $2,271,052 $2,348,883 $2,429,382 NATURAL GAS UTILITY $57,600 $59,574 $61,616 $63,727 $65,911 $68,170 $70,506 $72,923 $75,422 $78,007 $80,680 WATER UTILITY $64,575 $66,788 $69,077 $71,444 $73,893 $76,425 $79,044 $81,753 $84,555 $87,453 $90,450 RECYCLED WATER UTILITY $645,750 $667,880 $690,769 $714,443 $738,927 $764,251 $790,443 $817,532 $845,550 $874,528 $904,499 UNLEADED FUEL $600 $621 $642 $664 $687 $710 $734 $760 $786 $813 $840 RENTS & LEASES $21,864 $22,624 $23,410 $24,054 $24,715 $25,395 $26,093 $26,810 $27,547 $28,304 $29,082 MOTOR POOL RENTAL - OPS & MTCE $35,457 $36,725 $38,039 $39,399 $40,809 $42,268 $43,780 $45,346 $46,968 $48,648 $50,388 DIRECT VEHICLE EXPENSE $8,772 $9,086 $9,411 $9,747 $10,096 $10,457 $10,831 $11,219 $11,620 $12,035 $12,466 OTHER EQUIPMENT RENTAL $31,819 $32,925 $34,070 $35,006 $35,968 $36,957 $37,973 $39,017 $40,090 $41,192 $42,324 MTCE & REPAIR - EQUIP & FAC $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 SCADA MAINTENANCE $310,026 $320,803 $331,954 $341,079 $350,455 $360,089 $369,988 $380,159 $390,610 $401,348 $412,381 MOWING/LANDSCAPE CONTRACTS $111,991 $115,884 $119,912 $123,208 $126,595 $130,075 $133,651 $137,325 $141,100 $144,979 $148,965 PROF. & CONT. SVCS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
REFUSE DISPOSAL $90,588 $93,737 $96,995 $99,662 $102,401 $105,216 $108,109 $111,081 $114,134 $117,272 $120,495 CONFERENCE, TRAINING & TRAVEL $15,000 $15,521 $16,061 $16,502 $16,956 $17,422 $17,901 $18,393 $18,899 $19,418 $19,952 CHEMICALS-NITROGEN $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
CHEMICALS-SODIUM BISOLFITE $120,560 $126,950 $133,678 $140,763 $148,223 $156,079 $164,351 $173,062 $182,234 $191,893 $202,063 CHEMICALS-MINERAL OIL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
CHEMICALS-POLYMER $1,643,968 $1,731,098 $1,822,847 $1,919,457 $2,021,189 $2,128,312 $2,241,112 $2,359,891 $2,484,965 $2,616,668 $2,755,352 CHEMICALS-ALUM $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
CHEMICALS-SODIUM HYPOCHLORITE $2,238,500 $2,357,141 $2,482,069 $2,613,619 $2,752,140 $2,898,004 $3,051,598 $3,213,333 $3,383,639 $3,562,972 $3,751,810 CHEMICALS-FERRIC CHLORIDE $135,520 $142,703 $150,266 $158,230 $166,616 $175,447 $184,745 $194,537 $204,847 $215,704 $227,137 CHEMICALS-MISC $25,000 $26,325 $27,720 $29,189 $30,736 $32,365 $34,081 $35,887 $37,789 $39,792 $41,901 BIOSOLIDS DISPOSAL/RECYCLE $1,800,000 $1,862,568 $1,927,311 $1,980,293 $2,034,731 $2,090,666 $2,148,138 $2,207,190 $2,267,866 $2,330,210 $2,394,267 OUTSIDE LAB ANALYSIS $515,935 $533,869 $552,426 $567,612 $583,216 $599,249 $615,722 $632,648 $650,040 $667,909 $686,270 JOB REQ CERTIFICATES & LICENSE $720 $745 $771 $792 $814 $836 $859 $883 $907 $932 $958 LAB CHEMICALS AND SUPPLIES $37,632 $38,940 $40,294 $41,401 $42,539 $43,709 $44,910 $46,145 $47,414 $48,717 $50,056 PREVENTION & MAINTENANCE MATLS $3,177 $3,287 $3,402 $3,495 $3,591 $3,690 $3,791 $3,896 $4,003 $4,113 $4,226 INLAND EMPIRE BRINE LINE-SARI $7,755 $8,025 $8,303 $8,532 $8,766 $9,007 $9,255 $9,509 $9,771 $10,039 $10,315 FINES AND PENALTIES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
WRCRWA CAP ASSET CONTRIBUTION $1,092,443 $1,130,416 $1,169,710 $1,201,865 $1,234,904 $1,268,852 $1,303,732 $1,339,572 $1,376,397 $1,414,234 $1,453,111 WRCRWA TRTMNT/CONVEYANCE $1,839,905 $1,903,860 $1,970,038 $2,024,195 $2,079,840 $2,137,015 $2,195,761 $2,256,123 $2,318,143 $2,381,869 $2,447,347 LICENSED VEHICLES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MACHINERY, EQUIPMENT, & FIXTUR $664,818 $687,927 $711,839 $731,408 $751,514 $772,173 $793,400 $815,211 $837,621 $860,647 $884,307 PERMANENT EMPLOYEES (INFRA) $540,896 $584,168 $630,901 $681,373 $708,628 $736,973 $766,452 $797,110 $828,995 $862,155 $896,641 SPECIAL ASSIGNMENT PAY $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

139 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study FINAL LEAVE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SP COMP-BILINGUAL $6,999 $7,559 $8,164 $8,817 $9,169 $9,536 $9,918 $10,314 $10,727 $11,156 $11,602 SP COMP-GRADE 4 CERT PAY $5,640 $6,091 $6,578 $7,105 $7,389 $7,685 $7,992 $8,312 $8,644 $8,990 $9,349 SP COMP-GRADE 5 CERT PAY $14,055 $15,179 $16,394 $17,705 $18,413 $19,150 $19,916 $20,713 $21,541 $22,403 $23,299 OVERTIME $132,644 $143,256 $154,716 $167,093 $173,777 $180,728 $187,957 $195,475 $203,294 $211,426 $219,883 COMP TIME $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
SPECIAL DUTY PAY $6,397 $6,909 $7,461 $8,058 $8,381 $8,716 $9,065 $9,427 $9,804 $10,196 $10,604 DEFERRED COMPENSATION MATCH $3,008 $3,249 $3,509 $3,789 $3,941 $4,098 $4,262 $4,433 $4,610 $4,795 $4,986 TIERED EMP DEF COMPENSATION $2,820 $3,046 $3,289 $3,552 $3,694 $3,842 $3,996 $4,156 $4,322 $4,495 $4,675 TIERED RHS BENEFIT $1,128 $1,164 $1,201 $1,240 $1,279 $1,320 $1,363 $1,406 $1,451 $1,498 $1,546 LONGEVITY $3,431 $3,541 $3,654 $3,771 $3,892 $4,016 $4,145 $4,277 $4,414 $4,556 $4,701 ANNUAL LEAVE BUYBACK $8,709 $8,988 $9,275 $9,572 $9,878 $10,195 $10,521 $10,857 $11,205 $11,563 $11,933 ANNUAL LEAVE OVER MAX $1,625 $1,677 $1,731 $1,786 $1,843 $1,902 $1,963 $2,026 $2,091 $2,158 $2,227 PERS-NORMAL $68,900 $71,105 $73,380 $75,728 $78,152 $80,652 $83,233 $85,897 $88,645 $91,482 $94,409 MEDICARE $21,876 $22,576 $23,299 $24,044 $24,814 $25,608 $26,427 $27,273 $28,146 $29,046 $29,976 SHORT TERM DISABILITY $1,735 $1,790 $1,848 $1,907 $1,968 $2,031 $2,096 $2,163 $2,232 $2,303 $2,377 LONG TERM DISABILITY $3,678 $3,796 $3,917 $4,042 $4,172 $4,305 $4,443 $4,585 $4,732 $4,883 $5,040 WORKERS COMP $11,635 $12,007 $12,391 $12,788 $13,197 $13,619 $14,055 $14,505 $14,969 $15,448 $15,943 STATE UNEMPLOYMENT INSURANCE $654 $676 $699 $723 $748 $773 $799 $827 $855 $884 $914 HEALTH INSURANCE $147,713 $152,735 $157,928 $163,298 $168,850 $174,591 $180,527 $186,665 $193,011 $199,574 $206,359 OPT OUT HEALTH INSURANCE $13,536 $13,996 $14,472 $14,964 $15,473 $15,999 $16,543 $17,105 $17,687 $18,288 $18,910 LIFE INSURANCE $4,492 $4,644 $4,802 $4,966 $5,134 $5,309 $5,489 $5,676 $5,869 $6,069 $6,275 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 VACANCY FACTOR -$12,256 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
BUDGETARY/PAYROLL ADJUSTMENTS -$1,383 -$1,383 -$1,383 -$1,383 -$1,383 -$1,383 -$1,383 -$1,383 -$1,383 -$1,383 -$1,383 MINOR EQUIPMENT & FURNITURE $6,450 $6,674 $6,906 $7,096 $7,291 $7,492 $7,697 $7,909 $8,127 $8,350 $8,579 CONSTRUCTION MATERIALS $46,990 $49,739 $52,650 $55,730 $58,991 $61,331 $63,764 $66,294 $68,924 $71,658 $74,500 SAFETY MATERIALS/CONSTRUCTION $5,700 $5,898 $6,103 $6,271 $6,443 $6,620 $6,802 $6,989 $7,182 $7,379 $7,582 COMPUTER EQUIPMENT & SOFTWARE $700 $724 $750 $770 $791 $813 $835 $858 $882 $906 $931 UNIFORM EXPENSE $1,425 $1,475 $1,526 $1,568 $1,611 $1,655 $1,701 $1,747 $1,795 $1,845 $1,895 SAFETY SHOES - MOU ITEM $2,397 $2,480 $2,567 $2,637 $2,710 $2,784 $2,861 $2,939 $3,020 $3,103 $3,188 ADVERTISING EXPENSE $450 $466 $482 $495 $509 $523 $537 $552 $567 $583 $599 WIRELESS COMMUNICATION $1,541 $1,595 $1,650 $1,695 $1,742 $1,790 $1,839 $1,890 $1,942 $1,995 $2,050 PHONES, FAX, ISDN LINES $48 $50 $51 $53 $54 $56 $57 $59 $60 $62 $64 POSTAGE & SHIPPING $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
OFFICE SUPPLIES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PROGRAM EXPENDITURES $1,460 $1,511 $1,563 $1,606 $1,650 $1,696 $1,742 $1,790 $1,839 $1,890 $1,942 RECYCLED CONTENT PRODUCTS $9 $9 $10 $10 $10 $10 $11 $11 $11 $12 $12 RECYCLED WATER UTILITY $841 $870 $900 $930 $962 $995 $1,029 $1,065 $1,101 $1,139 $1,178 UNLEADED FUEL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
DIESEL FUEL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
RENTS & LEASES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MOTOR POOL RENTAL - OPS & MTCE $80,882 $83,775 $86,771 $89,875 $93,090 $96,419 $99,868 $103,440 $107,140 $110,972 $114,941 DIRECT VEHICLE EXPENSE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER EQUIPMENT RENTAL $18,267 $18,920 $19,597 $20,298 $21,024 $21,776 $22,555 $23,362 $24,197 $25,063 $25,959 MILEAGE/VEHICLE EXP REIMB $45 $47 $48 $50 $52 $54 $56 $58 $60 $62 $64 MTCE & REPAIR - EQUIP & FAC $6,500 $6,726 $6,960 $7,151 $7,348 $7,550 $7,757 $7,970 $8,190 $8,415 $8,646 PROF. & CONT. SVCS $449,846 $465,483 $481,663 $494,904 $508,509 $522,488 $536,851 $551,609 $566,772 $582,353 $598,362 CONFERENCE, TRAINING & TRAVEL $900 $931 $964 $990 $1,017 $1,045 $1,074 $1,104 $1,134 $1,165 $1,197 JOB REQ CERTIFICATES & LICENSE $825 $854 $883 $908 $933 $958 $985 $1,012 $1,039 $1,068 $1,097 PREVENTION & MAINTENANCE MATLS $770,170 $796,942 $824,643 $847,313 $870,605 $894,538 $919,129 $944,396 $970,357 $997,032 $1,024,441 LICENSED VEHICLES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PERMANENT EMPLOYEES (FAC) $715,911 $773,184 $835,039 $901,842 $937,915 $975,432 $1,014,449 $1,055,027 $1,097,228 $1,141,117 $1,186,762 SP COMP-BILINGUAL $2,138 $2,309 $2,494 $2,693 $2,801 $2,913 $3,030 $3,151 $3,277 $3,408 $3,544 SP COMP-GRADE 4 CERT PAY $5,640 $6,091 $6,578 $7,105 $7,389 $7,685 $7,992 $8,312 $8,644 $8,990 $9,349 SP COMP-GRADE 5 CERT PAY $17,343 $18,730 $20,229 $21,847 $22,721 $23,630 $24,575 $25,558 $26,580 $27,644 $28,749 TEMPORARY EMPLOYEES $11,871 $12,821 $13,846 $14,954 $15,552 $16,174 $16,821 $17,494 $18,194 $18,922 $19,678 OVERTIME $49,933 $53,928 $58,242 $62,901 $65,417 $68,034 $70,755 $73,586 $76,529 $79,590 $82,774 SPECIAL DUTY PAY $8,370 $9,040 $9,763 $10,544 $10,966 $11,404 $11,860 $12,335 $12,828 $13,341 $13,875 DEFERRED COMPENSATION MATCH $2,030 $2,192 $2,368 $2,557 $2,660 $2,766 $2,877 $2,992 $3,111 $3,236 $3,365 PST DEFERRED COMPENSATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TIERED EMP DEF COMPENSATION $1,680 $1,814 $1,960 $2,116 $2,201 $2,289 $2,381 $2,476 $2,575 $2,678 $2,785 TIERED RHS BENEFIT $740 $764 $788 $813 $839 $866 $894 $923 $952 $983 $1,014 LONGEVITY $2,314 $2,388 $2,464 $2,543 $2,625 $2,709 $2,795 $2,885 $2,977 $3,072 $3,171 ANNUAL LEAVE BUYBACK $7,469 $7,708 $7,955 $8,209 $8,472 $8,743 $9,023 $9,312 $9,609 $9,917 $10,234 ANNUAL LEAVE OVER MAX $1,113 $1,149 $1,185 $1,223 $1,262 $1,303 $1,345 $1,388 $1,432 $1,478 $1,525 PERS-NORMAL $91,048 $93,962 $96,968 $100,071 $103,274 $106,578 $109,989 $113,508 $117,141 $120,889 $124,758 MEDICARE $24,633 $25,421 $26,235 $27,074 $27,941 $28,835 $29,757 $30,710 $31,692 $32,707 $33,753 SHORT TERM DISABILITY $2,288 $2,361 $2,437 $2,515 $2,595 $2,678 $2,764 $2,852 $2,944 $3,038 $3,135 LONG TERM DISABILITY $4,866 $5,022 $5,182 $5,348 $5,519 $5,696 $5,878 $6,066 $6,261 $6,461 $6,668

140 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study WORKERS COMP $15,433 $15,927 $16,437 $16,962 $17,505 $18,065 $18,644 $19,240 $19,856 $20,491 $21,147 STATE UNEMPLOYMENT INSURANCE $763 $789 $816 $844 $872 $902 $932 $964 $997 $1,031 $1,066 HEALTH INSURANCE $145,131 $150,065 $155,168 $160,443 $165,898 $171,539 $177,371 $183,402 $189,638 $196,085 $202,752 OPT OUT HEALTH INSURANCE $14,664 $15,163 $15,678 $16,211 $16,762 $17,332 $17,922 $18,531 $19,161 $19,812 $20,486 LIFE INSURANCE $5,942 $6,144 $6,353 $6,569 $6,792 $7,023 $7,262 $7,509 $7,764 $8,028 $8,301 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 VACANCY FACTOR -$55,321 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
BUDGETARY/PAYROLL ADJUSTMENTS $43,523 $45,036 $46,601 $47,882 $49,199 $50,551 $51,941 $53,369 $54,836 $56,343 $57,892 MINOR EQUIPMENT & FURNITURE $44,100 $45,633 $47,219 $48,517 $49,851 $51,221 $52,629 $54,076 $55,563 $57,090 $58,660 CONSTRUCTION MATERIALS $904,140 $957,041 $1,013,038 $1,072,311 $1,135,051 $1,180,079 $1,226,893 $1,275,564 $1,326,165 $1,378,774 $1,433,470 SAFETY MATERIALS/CONSTRUCTION $6,000 $6,351 $6,723 $7,116 $7,532 $7,831 $8,142 $8,465 $8,801 $9,150 $9,513 COMPUTER EQUIPMENT & SOFTWARE $2,650 $2,742 $2,837 $2,915 $2,996 $3,078 $3,163 $3,249 $3,339 $3,431 $3,525 UNIFORM EXPENSE $4,243 $4,390 $4,543 $4,668 $4,796 $4,928 $5,064 $5,203 $5,346 $5,493 $5,644 SAFETY SHOES - MOU ITEM $2,337 $2,418 $2,502 $2,571 $2,642 $2,714 $2,789 $2,866 $2,944 $3,025 $3,109 ADVERTISING EXPENSE $2,025 $2,095 $2,168 $2,228 $2,289 $2,352 $2,417 $2,483 $2,551 $2,621 $2,694 WIRELESS COMMUNICATION $9,360 $9,685 $10,022 $10,298 $10,581 $10,871 $11,170 $11,477 $11,793 $12,117 $12,450 PHONES, FAX, ISDN LINES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 POSTAGE & SHIPPING $200 $207 $214 $220 $226 $232 $239 $245 $252 $259 $266 PHONES,FAX-INDIRECT DEPT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OFFICE SUPPLIES $1,000 $1,035 $1,071 $1,100 $1,130 $1,161 $1,193 $1,226 $1,260 $1,295 $1,330 FIRST AID KIT SUPPLIES $100 $103 $107 $110 $113 $116 $119 $123 $126 $129 $133 PROGRAM EXPENDITURES $3,600 $3,725 $3,855 $3,961 $4,069 $4,181 $4,296 $4,414 $4,536 $4,660 $4,789 CLEANING/JANITORIAL SUPPLIES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 RECYCLED CONTENT PRODUCTS $100 $103 $107 $110 $113 $116 $119 $123 $126 $129 $133 DIESEL FUEL $15,000 $15,537 $16,092 $16,668 $17,264 $17,881 $18,521 $19,184 $19,870 $20,580 $21,317 MOTOR POOL RENTAL - OPS & MTCE $67,753 $70,176 $72,686 $75,286 $77,979 $80,768 $83,657 $86,649 $89,749 $92,959 $96,284 RETAINED VEHICLE EXPENSE $2,431 $2,518 $2,608 $2,701 $2,798 $2,898 $3,002 $3,109 $3,220 $3,335 $3,455 DIRECT VEHICLE EXPENSE $750 $777 $805 $833 $863 $894 $926 $959 $993 $1,029 $1,066 OTHER EQUIPMENT RENTAL $20,428 $21,138 $21,872 $22,474 $23,092 $23,726 $24,379 $25,049 $25,737 $26,445 $27,172 MILEAGE/VEHICLE EXP REIMB $150 $155 $161 $167 $173 $179 $185 $192 $199 $206 $213 MTCE & REPAIR - EQUIP & FAC $620,649 $642,223 $664,546 $682,815 $701,585 $720,872 $740,689 $761,050 $781,972 $803,468 $825,555 SCADA MAINTENANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MOWING/LANDSCAPE CONTRACTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROF. & CONT. SVCS $145,846 $150,915 $156,161 $160,454 $164,865 $169,397 $174,054 $178,839 $183,755 $188,806 $193,997 CONFERENCE, TRAINING & TRAVEL $7,500 $7,761 $8,030 $8,251 $8,478 $8,711 $8,951 $9,197 $9,449 $9,709 $9,976 CONSTRUCTION CONTRACTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 JOB REQ CERTIFICATES & LICENSE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 LAB CHEMICALS AND SUPPLIES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PREVENTION & MAINTENANCE MATLS $400,000 $413,904 $428,291 $440,065 $452,162 $464,592 $477,364 $490,487 $503,970 $517,824 $532,059 MACHINERY, EQUIPMENT, & FIXTUR $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROMOTIONAL/PUBLIC OUTREACH $11,564 $11,966 $12,382 $12,722 $13,072 $13,431 $13,801 $14,180 $14,570 $14,970 $15,382 POSTAGE & SHIPPING $1,800 $1,863 $1,927 $1,980 $2,035 $2,091 $2,148 $2,207 $2,268 $2,330 $2,394 PERMANENT EMPLOYEES $393,396 $424,868 $458,857 $495,566 $515,388 $536,004 $557,444 $579,742 $602,931 $627,049 $652,131 SP COMP-BILINGUAL $3,072 $3,318 $3,583 $3,870 $4,025 $4,186 $4,353 $4,527 $4,708 $4,897 $5,092 TEMPORARY EMPLOYEES $37,155 $40,127 $43,338 $46,805 $48,677 $50,624 $52,649 $54,755 $56,945 $59,223 $61,592 OVERTIME $19,586 $21,153 $22,845 $24,673 $25,660 $26,686 $27,753 $28,864 $30,018 $31,219 $32,468 COMP TIME $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
DEFERRED COMPENSATION MATCH $1,530 $1,652 $1,785 $1,927 $2,004 $2,085 $2,168 $2,255 $2,345 $2,439 $2,536 PST DEFERRED COMPENSATION $272 $294 $318 $343 $357 $371 $386 $401 $417 $434 $451 TIERED EMP DEF COMPENSATION $1,080 $1,166 $1,260 $1,360 $1,415 $1,472 $1,530 $1,592 $1,655 $1,721 $1,790

141 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study Debt Service – Sewer
TIERED RHS BENEFIT $540 $557 $575 $594 $613 $632 $652 $673 $695 $717 $740 LONGEVITY $1,575 $1,625 $1,677 $1,731 $1,786 $1,844 $1,903 $1,964 $2,026 $2,091 $2,158 ANNUAL LEAVE BUYBACK $3,979 $4,106 $4,238 $4,373 $4,513 $4,658 $4,807 $4,961 $5,119 $5,283 $5,452 PERS-NORMAL $49,753 $51,345 $52,988 $54,684 $56,433 $58,239 $60,103 $62,026 $64,011 $66,059 $68,173 MEDICARE $13,334 $13,761 $14,201 $14,656 $15,125 $15,609 $16,108 $16,624 $17,156 $17,705 $18,271 SHORT TERM DISABILITY $1,258 $1,298 $1,340 $1,383 $1,427 $1,473 $1,520 $1,568 $1,619 $1,670 $1,724 LONG TERM DISABILITY $2,674 $2,760 $2,848 $2,939 $3,033 $3,130 $3,230 $3,334 $3,440 $3,550 $3,664 WORKERS COMP $8,782 $9,063 $9,353 $9,652 $9,961 $10,280 $10,609 $10,948 $11,298 $11,660 $12,033 STATE UNEMPLOYMENT INSURANCE $423 $438 $452 $468 $484 $500 $517 $535 $553 $572 $591 HEALTH INSURANCE $106,909 $110,544 $114,302 $118,189 $122,207 $126,362 $130,658 $135,101 $139,694 $144,444 $149,355 OPT OUT HEALTH INSURANCE $9,720 $10,050 $10,392 $10,746 $11,111 $11,489 $11,879 $12,283 $12,701 $13,133 $13,579 LIFE INSURANCE $3,262 $3,373 $3,488 $3,606 $3,729 $3,856 $3,987 $4,122 $4,262 $4,407 $4,557 HEALTH ALLOWANCE CREDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 VACANCY FACTOR -$8,444 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
BUDGETARY/PAYROLL ADJUSTMENTS $17,243 $17,842 $18,462 $18,970 $19,491 $20,027 $20,577 $21,143 $21,724 $22,322 $22,935 SAFETY MATERIALS/CONSTRUCTION $450 $476 $504 $534 $565 $587 $611 $635 $660 $686 $713 COMPUTER EQUIPMENT & SOFTWARE $1,717 $1,777 $1,838 $1,889 $1,941 $1,994 $2,049 $2,105 $2,163 $2,223 $2,284 ADVERTISING EXPENSE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
PROMOTIONAL/PUBLIC OUTREACH $3,188 $3,299 $3,413 $3,507 $3,604 $3,703 $3,805 $3,909 $4,017 $4,127 $4,241 POSTAGE & SHIPPING $114,733 $118,721 $122,848 $126,225 $129,695 $133,260 $136,924 $140,688 $144,555 $148,529 $152,612 OFFICE SUPPLIES $4,108 $4,251 $4,399 $4,519 $4,644 $4,771 $4,903 $5,037 $5,176 $5,318 $5,464 PROGRAM EXPENDITURES $3,287 $3,401 $3,519 $3,616 $3,716 $3,818 $3,923 $4,031 $4,141 $4,255 $4,372 CLEANING/JANITORIAL SUPPLIES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 RECYCLED CONTENT PRODUCTS $270 $279 $289 $297 $305 $314 $322 $331 $340 $350 $359 MTCE & REPAIR - EQUIP & FAC $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROF. & CONT. SVCS $96,942 $100,312 $103,799 $106,652 $109,584 $112,596 $115,692 $118,872 $122,140 $125,497 $128,947 CUST CREDIT CRD PROCESSING FEE $352,078 $364,316 $376,980 $387,343 $397,991 $408,932 $420,173 $431,724 $443,592 $455,786 $468,316 CONFERENCE, TRAINING & TRAVEL $4,131 $4,275 $4,423 $4,545 $4,670 $4,798 $4,930 $5,066 $5,205 $5,348 $5,495 Category Utility FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 Principal Sewer $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Interest Sewer $1,548,785 $1,464,595 $1,384,616 $1,308,635 $1,236,453 $1,167,880 $1,102,736 $1,040,850 $982,057 $926,204 $873,144 Principal Sewer $1,513,603 $1,588,628 $1,666,810 $1,737,657 $1,812,172 $1,832,372 $1,914,811 $1,991,627 $2,077,818 $1,528,588 $1,597,347 Interest Sewer $615,851 $581,909 $542,947 $500,112 $455,026 $406,192 $354,684 $301,851 $245,812 $199,034 $161,479 Year Issued Utility FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 FY 2035 FY 2026 $45,450,000

5.0%
30 $45,450,000 $44,772,685 $44,084,005 $43,360,891 $42,601,621 $41,804,387 $40,967,292 $40,088,342 $39,165,445 $450,000
Principal $677,315 $688,680 $723,114 $759,270 $797,234 $837,095 $878,950 $922,897 $969,042 Interest $2,250,000 $2,238,634 $2,204,200 $2,168,045 $2,130,081 $2,090,219 $2,048,365 $2,004,417 $1,958,272

142 City of Corona – 2024 Water, Reclaimed Water, and Sewer Rate Study

DATE: 12/04/2024
TO: Honorable Mayor and City Council Members
FROM: Finance Department
2024-142

REQUEST FOR CITY COUNCIL ACTION
SUBJECT:

APPROVAL OF ENTERPRISE RESOURCE PLANNING (ERP) PROJECT

TEMPORARY STAFFING AND CONSULTING PROFESSIONAL SERVICES

AGREEMENTS AND AUTHORIZATION OF LIMITED-TERM CITY POSITIONS EXECUTIVE SUMMARY:

This staff report proposes that the City Council approve professional services agreements for temporary staffing and consultant services and authorize limited-term positions to backfill existing staff to support the implementation of the new Enterprise Resource Planning (ERP) system.

RECOMMENDED ACTION:

That the City Council:
a. Authorize the City Manager, or his designee, to approve and execute the professional services agreements with Remy Corporation, Express Employment Professionals, and Theresa Lee Consulting as follows:

1. Remy Corporation in the amount of $497,250 through June 30, 2026.

2. Express Employment Professionals in the amount of $315,900 through June 30, 2026.

3. Theresa Lee Consulting in the amount of $360,490 through June 30, 2026.

b. Authorize the City Manager, or his designee, to issue Purchase Orders to Remy Corporation for $497,250, Express Employment Professionals for $315,900, and Theresa Lee Consulting for $360,490.
c. Authorize the City Manager, or his designee, to execute any non-substantive extensions, change orders, purchase orders, and amendments necessary with Remy Corporation, Express Employment Professionals, and Theresa Lee Consulting within a contingency of up to 10% of the original contract amount. d. Authorize the following limited term City staff positions:

1. Payroll Technician I, full-time, limited-term through June 30, 2025.

2. Intern II, part-time, limited-term through June 30, 2026.

3. ERP Administrator, full-time, limited-term through June 30, 2026.

4. Applications Analyst, full-time, limited-term through June 30, 2026.

BACKGROUND & HISTORY:

City staff has been working on a project to replace the current ERP system, ONESolution, which has been in place since 1997. In 2022, a process mapping project was initiated to conduct a comprehensive review of the current business processes for finance and human resources (HR) functions. Building on that analysis, an RFP was conducted to find a more modern ERP system that would fit the City’s current needs. Workday was selected as the ERP software platform, and Cognizant was identified as the implementor.

Additionally, CanAm Technologies was selected as the cashiering software platform.

These actions were approved by the City Council on November 6, 2024.

ANALYSIS:

The ERP implementation is a significant undertaking scheduled to begin in January 2025 and culminate with the system's "go live" in 2026. Given the project's vast size and scope, it will demand approximately 17,000 hours of dedicated staff time from the City’s Finance, HR, and Information Technology (IT) departments.

Due to the extensive commitment required, the City’s current staff cannot manage their regular responsibilities alongside the ERP implementation. To address this, the City will utilize a combination of temporary staffing services and hire City part-time and full-time employees for limited-term positions. This strategic move will backfill essential roles, ensuring that impacts on daily operations are minimized while supporting the ERP system's successful rollout.

Once the staffing hours were estimated for project implementation, the departments evaluated the available resources and where shortfalls existed. Due to time constraints, quotes were obtained for the Finance and Human Resources positions. Five vendors were contacted and provided the same information. Five quotes were received and evaluated based on availability of resources, qualifications of resources, and cost. Two vendors were selected based on the criteria. The Remy Corporation was selected for the two Human Resources positions noted in the Backfill Resources table. Express Employment Professionals was selected for the three Finance positions noted in the

Backfill Resources table. Finance will utilize a part-time Intern II position and a full-time limited-term Payroll Technician I to assist with project implementation, backfill, or daily tasks. Additionally, the City will contract with a payroll consultant, Theresa Lee Consulting, who is highly qualified and has been instrumental in multiple payroll module Workday implementations in other cities.

The Information Technology Department also received quotes for additional staffing resources. Due to the significant additional costs for the Information Technology backfill, it was determined that the most cost-effective option is to hire two (2) full-time, limitedterm positions now instead of using temporary staffing. This will allow the new employees to become familiar with the system from the outset. After full project implementation, staff will re-evaluate the need to continue funding the Information Technology positions.

The positions and consultants identified below will be charged to the ERP System Project until the project is fully implemented or their respective portions are completed. The budget totaling $1,683,387 includes the full amount of the backfill resources, as those are specifically project-based.

The recommended backfill staffing resources include the following:

BACKFILL RESOURCES – Needed through project term
Department Position FY 2025
Cost
FY 2026
Cost
Total
Finance 2 Purchasing Assistants
(Temp Services)
Express Employment
$85,313 $119,438 $204,750
Finance 1 Accounting Technician
(Temp Services)
Express Employment
$46,313 $64,838 $111,750
Finance 1 Limited-term Payroll
Technician
$62,360 -- $62,360
Finance 1 Intern II (Part-Time) $11,232 $15,725 $26,957 Finance Payroll Consultant
Theresa Lee Consulting
$168,980 $191,510 $360,490
Human Resources 2 HR Analysts
(Temp Services)
Remy Corporation
$207,188 $290,063 $497,250
Information Technology 1 Limited-Term ERP
Administrator
$91,191 $127,668 $218,859
Information Technology 1 Limited-Term
Applications Analyst
$83,988 $117,583 $201,572
TOTALS $756,564 $926,824 $1,683,387
When the ERP project was approved at the November 6, 2024, City Council meeting, staff was still working on the professional services agreements for the temporary staffing services and payroll consulting. Those professional services agreements are now presented for the City Council’s consideration. Approval of the professional services agreements and the limited-term positions will provide the resources essential to the project’s success.

FINANCIAL IMPACT:

Approval of the recommended actions will not have any additional financial impact. The budget for the temporary staffing services, payroll consultant, and limited-term positions was included with the appropriation request for the ERP system, which the City Council approved on November 6, 2024. Funding for the recommended actions is available in the ERP System Project #77880 in the General Fund 110 and Measure X Fund 120.

ENVIRONMENTAL ANALYSIS:

This action is exempt pursuant to Section 15061(b)(3) of the Guidelines for the California Environmental Quality Act (CEQA), which states that a project is exempt from CEQA if the activity is covered by the common sense exemption that CEQA applies only to projects that have the potential for causing a significant effect on the environment. Where it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment, the activity is not subject to CEQA. This action is to approve temporary staffing agreements and limited term positions related to the implementation of an ERP system, and there is no possibility that approval of the recommended actions will have a significant effect on the environment. Therefore, no environmental analysis is required.

PREPARED BY: KIM SITTON, FINANCE DIRECTOR
REVIEWED BY: BRETT CHANNING, ASSISTANT CITY MANAGER
ATTACHMENTS:

1. Exhibit 1 – Professional Services Agreement with Remy Corporation

2. Exhibit 2 – Professional Services Agreement with Express Employment Professionals

3. Exhibit 3 – Professional Services Agreement with Theresa Lee Consulting

Docusign Envelope ID: CFA10092-2221-4DCA-AA89-E3FDBB988989 CA\DD\02000.50101\1401461.15
(CITY ATTY: 05-19)

CITY OF CORONA

PROFESSIONAL SERVICES AGREEMENT

WITH REMY CORPORATION
(TEMPORARY PROFESSIONAL STAFFING SERVICES - ERP PROJECT)

1. PARTIES AND DATE.

This Agreement is made and entered into this , 2024
(“Effective Date”) by and between the City of Corona, a municipal corporation organized under the laws of the State of California with its principal place of business at 400 South Vicentia Avenue, Corona, California 92882 (“City”) and Remy Corporation, a Colorado corporation with its principal place of business at 1610 15th Street, 2nd Floor, Denver, CO 80202 (“Consultant”).

City and Consultant are sometimes individually referred to as “Party” and collectively as “Parties” in this Agreement.

2. RECITALS.

2.1 Consultant.

Consultant desires to perform and assume responsibility for the provision of certain professional services required by the City on the terms and conditions set forth in this Agreement.

Consultant represents that it is experienced in providing temporary staffing and consulting services to public clients, is licensed in the State of California, and is familiar with the plans of City.

2.2 Project.

City desires to engage Consultant to render such services for the Temporary Professional Staffing Services - ERP project (“Project”) as set forth in this Agreement.

3. TERMS.

3.1 Scope of Services and Term.

3.1.1 General Scope of Services. Consultant promises and agrees to furnish to the City all labor, materials, tools, equipment, services, and incidental and customary work necessary to fully and adequately supply the professional temporary staffing and consulting services necessary for the Project (“Services”). The Services are more particularly described in Exhibit “A” attached hereto and incorporated herein by reference. All Services shall be subject to, and performed in accordance with, this Agreement, the exhibits attached hereto and incorporated herein by reference, and all applicable local, state and federal laws, rules, and regulations.

3.1.2 Term. The term of this Agreement shall be from ,
2024 to June 30, 2026 (“Term”), unless earlier terminated as provided herein. Consultant shall complete the Services within the Term of this Agreement, and shall meet any other established schedules and deadlines. The Parties may, by mutual, written consent, extend the Term of this Docusign Envelope ID: A651959C-76F9-4042-8D36-ED41112AA8E5

Docusign Envelope ID: CFA10092-2221-4DCA-AA89-E3FDBB988989 CA\DD\02000.50101\1401461.15
2 (CITY ATTY: 05-19)
Agreement one or more times by executing a written amendment pursuant to Section 3.6.8 below (each a “Renewal Term”). The terms “Term” and “Renewal Term” may sometimes be generally and collectively referred to as “Term” in this Agreement.

3.2 Responsibilities of Consultant.

3.2.1 Control and Payment of Subordinates; Independent Contractor. The Services shall be performed by Consultant or under its supervision. Consultant will determine the means, methods and details of performing the Services subject to the requirements of this Agreement. City retains Consultant on an independent contractor basis and not as an employee.

Consultant retains the right to perform similar or different services for others during the Term of this Agreement. Any additional personnel performing the Services under this Agreement on behalf of Consultant shall also not be employees of City and shall at all times be under Consultant’s exclusive direction and control. Consultant shall pay all wages, salaries, and other amounts due such personnel in connection with their performance of Services under this Agreement and as required by law. Consultant shall be responsible for all reports and obligations respecting such additional personnel, including, but not limited to: social security taxes, income tax withholding, unemployment insurance, disability insurance, and workers’ compensation insurance.

3.2.2 Schedule of Services. Consultant shall perform the Services within the Term of this Agreement, in accordance with the Schedule of Services set forth in Exhibit “B” attached hereto and incorporated herein by reference, and in accordance with any other completion schedule or milestones which may be separately agreed upon in writing by the Parties. Consultant represents that it has the professional and technical personnel required to perform the Services in conformance with such conditions. In order to facilitate Consultant’s conformance with the Schedule, City shall respond to Consultant’s submittals in a timely manner. Upon request of City, Consultant shall provide a more detailed schedule of anticipated performance to meet the Schedule of Services.

3.2.3 Conformance to Applicable Requirements. All Services performed by Consultant shall be subject to the approval of City.

3.2.4 Substitution of Key Personnel. Consultant has represented to City that certain key personnel will perform and coordinate the Services under this Agreement. Should one or more of such personnel become unavailable, Consultant may substitute other personnel of at least equal competence upon written approval of City. In the event that City and Consultant cannot agree as to the substitution of key personnel, City shall be entitled to terminate this Agreement for cause. As discussed below, any personnel who fail or refuse to perform the Services in a manner acceptable to the City, or who are determined by the City to be uncooperative, incompetent, a threat to the adequate or timely completion of the Project or a threat to the safety of persons or property, shall be promptly removed from the Project by the Consultant at the request of the City.

The key personnel for performance of this Agreement are as follows Eric Braesch, Practice Director.

3.2.5 City’s Representative. The City hereby designates Lori Sasson, Chief Talent Officer, or his or her designee, to act as its representative for the performance of this Agreement (“City’s Representative”). City’s Representative shall have the power to act on behalf Docusign Envelope ID: A651959C-76F9-4042-8D36-ED41112AA8E5

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of the City for all purposes under this Contract. Consultant shall not accept direction or orders from any person other than the City’s Representative or his or her designee.

3.2.6 Consultant’s Representative. Consultant hereby designates Eric Braesch, or his or her designee, to act as its representative for the performance of this Agreement (“Consultant’s Representative”). Consultant’s Representative shall have full authority to represent and act on behalf of the Consultant for all purposes under this Agreement. The Consultant’s Representative shall supervise and direct the Services, using his best skill and attention, and shall be responsible for all means, methods, techniques, sequences, and procedures and for the satisfactory coordination of all portions of the Services under this Agreement.

3.2.7 Coordination of Services. Consultant agrees to work closely with City staff in the performance of Services and shall be available to City’s staff, consultants and other staff at all reasonable times.

3.2.8 Standard of Care; Performance of Employees. Consultant shall perform all Services under this Agreement in a skillful and competent manner, consistent with the standards generally recognized as being employed by professionals in the same discipline in the State of California. Consultant represents and maintains that it is skilled in the professional calling necessary to perform the Services. Consultant agrees that all employees and subconsultants shall have sufficient skill and experience to perform the Services assigned to them. Finally, Consultant represents that it, its employees and subconsultants shall have all licenses, permits, qualifications and approvals of whatever nature that are legally required to perform the Services, including a City Business License, and that such licenses and approvals shall be maintained throughout the Term of this Agreement. As provided for in the indemnification provisions of this Agreement, Consultant shall perform, at its own cost and expense and without reimbursement from the City, any services necessary to correct errors or omissions which are caused by the Consultant’s failure to comply with the standard of care provided for herein. Any employee of the Consultant or its sub-consultants who is determined by the City to be uncooperative, incompetent, a threat to the adequate or timely completion of the Project, a threat to the safety of persons or property, or any employee who fails or refuses to perform the Services in a manner acceptable to the City, shall be promptly removed from the Project by the Consultant and shall not be re-employed to perform any of the Services or to work on the Project.

3.2.9 Laws and Regulations; Employee/Labor Certifications. Consultant shall keep itself fully informed of and in compliance with all local, state and federal laws, rules and regulations in any manner affecting the performance of the Project or the Services, including all Cal/OSHA requirements, and shall give all notices required by law. Consultant shall be liable for all violations of such laws and regulations in connection with Services. If the Consultant performs any work or Services knowing them to be contrary to such laws, rules and regulations and without giving written notice to the City, Consultant shall be solely responsible for all costs arising therefrom. Consultant shall defend, indemnify and hold City, its officials, directors, officers, employees, and agents free and harmless, pursuant to the indemnification provisions of this Agreement, from any claim or liability arising out of any failure or alleged failure to comply with such laws, rules or regulations.

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3.2.9.1 Employment Eligibility; Consultant. By executing this Agreement, Consultant verifies that it fully complies with all requirements and restrictions of state and federal law respecting the employment of undocumented aliens, including, but not limited to, the Immigration Reform and Control Act of 1986, as may be amended from time to time. Such requirements and restrictions include, but are not limited to, examination and retention of documentation confirming the identity and immigration status of each employee of the Consultant.

Consultant also verifies that it has not committed a violation of any such law within the five (5) years immediately preceding the date of execution of this Agreement, and shall not violate any such law at any time during the Term of the Agreement. Consultant shall avoid any violation of any such law during the Term of this Agreement by participating in an electronic verification of work authorization program operated by the United States Department of Homeland Security, by participating in an equivalent federal work authorization program operated by the United States Department of Homeland Security to verify information of newly hired employees, or by some other legally acceptable method. Consultant shall maintain records of each such verification, and shall make them available to the City or its representatives for inspection and copy at any time during normal business hours. The City shall not be responsible for any costs or expenses related to Consultant’s compliance with the requirements provided for in Section 3.2.9 or any of its subsections.

3.2.9.2 Employment Eligibility; Subcontractors, Consultants, Subsubcontractors and Subconsultants. To the same extent and under the same conditions as Consultant, Consultant shall require all of its subcontractors, consultants, sub-subcontractors and subconsultants performing any work or Services relating to the Project or this Agreement to make the same verifications and comply with all requirements and restrictions provided for in Section

3.2.9.1. 3.2.9.3 Employment Eligibility; Failure to Comply. Each person executing this Agreement on behalf of Consultant verifies that they are a duly authorized officer of Consultant, and understands that any of the following shall be grounds for the City to terminate the Agreement for cause: (1) failure of Consultant or its subcontractors, consultants, subsubcontractors or subconsultants to meet any of the requirements provided for in Sections 3.2.9.1 or 3.2.9.2; (2) any misrepresentation or material omission concerning compliance with such requirements (including in those verifications provided to the Consultant under Section 3.2.9.2); or (3) failure to immediately remove from the Project any person found not to be in compliance with such requirements.

3.2.9.4 Labor Certification. By its signature hereunder, Consultant certifies that it is aware of the provisions of Section 3700 of the California Labor Code which require every employer to be insured against liability for Workers’ Compensation or to undertake self-insurance in accordance with the provisions of that Code, and agrees to comply with such provisions before commencing the performance of the Services.

3.2.9.5 Equal Opportunity Employment. Consultant represents that it is an equal opportunity employer and it shall not discriminate against any subconsultant, employee or applicant for employment because of race, religion, color, national origin, handicap, ancestry, sex or age. Such non-discrimination shall include, but not be limited to, all activities related to initial employment, upgrading, demotion, transfer, recruitment or recruitment advertising, layoff Docusign Envelope ID: A651959C-76F9-4042-8D36-ED41112AA8E5

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or termination. Consultant shall also comply with all relevant provisions of City’s Minority Business Enterprise program, Affirmative Action Plan or other related programs or guidelines currently in effect or hereinafter enacted.

3.2.9.6 Air Quality. To the extent applicable, Consultant must fully comply with all applicable laws, rules and regulations in furnishing or using equipment and/or providing services, including, but not limited to, emissions limits and permitting requirements imposed by the South Coast Air Quality Management District (SCAQMD) and/or California Air Resources Board (CARB). Although the SCAQMD and CARB limits and requirements are more broad, Consultant shall specifically be aware of their application to "portable equipment", which definition is considered by SCAQMD and CARB to include any item of equipment with a fuelpowered engine. Consultant shall indemnify City against any fines or penalties imposed by SCAQMD, CARB, or any other governmental or regulatory agency for violations of applicable laws, rules and/or regulations by Consultant, its subconsultants, or others for whom Consultant is responsible under its indemnity obligations provided for in this Agreement.

3.2.10 Insurance.

3.2.10.1 Time for Compliance. Promptly following the Effective Date of this Agreement, but in no event before Consultant commences any Services under this Agreement, Consultant shall provide evidence satisfactory to the City that it has secured all insurance required under this section. Failure to provide and maintain all required insurance shall be grounds for the City to terminate this Agreement for cause.

3.2.10.2 Minimum Requirements. Consultant shall, at its expense, procure and maintain for the duration of the Agreement insurance against claims for injuries to persons or damages to property which may arise from or in connection with the performance of the Agreement by the Consultant, its agents, representatives, employees or subconsultants.

Consultant shall also require all of its subconsultants to procure and maintain the same insurance for the duration of the Agreement. Such insurance shall meet at least the following minimum levels of coverage:
(A) Minimum Scope of Insurance. Coverage shall be at least as broad as the latest version of the following: (1) General Liability: Insurance Services Office Commercial General Liability coverage (occurrence form CG 0001); (2) Automobile Liability:

Insurance Services Office Business Auto Coverage form number CA 0001, code 1 (any auto), or if Consultant has no owned autos, Code 8 (hired) and 9 (non-owned); and (3) Workers’ Compensation and Employer’s Liability: Workers’ Compensation insurance as required by the State of California and Employer’s Liability Insurance. (B) Minimum Limits of Insurance. Consultant shall maintain limits no less than: (1) General Liability: $1,000,000 per occurrence for bodily injury, personal injury, advertising injury and property damage. If Commercial General Liability Insurance or other form with general aggregate limit is used including, but not limited to, form CG 2503, either the general aggregate limit shall apply separately to this Agreement/location or the general aggregate limit shall be twice the required occurrence limit; (2) Automobile Liability: $1,000,000 per accident for bodily injury and property damage; and (3) Workers’ Compensation and Docusign Envelope ID: A651959C-76F9-4042-8D36-ED41112AA8E5

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Employer’s Liability: Workers’ Compensation limits as required by the Labor Code of the State of California. Employer’s Liability limits of $1,000,000 per accident for bodily injury or disease.

3.2.10.3 Professional Liability. Consultant shall procure and maintain, and require its sub-consultants to procure and maintain, for a period of five (5) years following completion of the Project, errors and omissions liability insurance appropriate to their profession. Such insurance shall be in an amount not less than $1,000,000per occurrence or claim, $2,000,000 aggregate.

3.2.10.4 Insurance Endorsements. The insurance policies shall contain or be endorsed (amended) to include the following provisions:
(A) General Liability. The general liability policy shall state that: (1) the City, its directors, officials, officers, employees, agents, and volunteers shall be covered as additional insured with respect to liability arising out of work or operations performed by or on behalf of the Consultant, including materials, parts or equipment furnished in connection therewith (the endorsement form shall be at least as broad as ISO Form CG 20 10 11 85 or both CG 20 37 and one of the following: CG 20 10, CG 20 26, CG 20 33 or CG 20 38); and (2) the insurance coverage shall be primary insurance coverage as respects the City, its directors, officials, officers, employees, agents, and volunteers (the endorsement form shall be at least as broad as ISO CG 20 01 04 13). Any insurance or self-insurance maintained by the City, its directors, officials, officers, employees, agents, and volunteers shall be excess of the Consultant’s insurance and shall not be called upon to contribute with it in any way.
(B) Waiver of Subrogation – Workers’ Compensation and
Employer’s Liability Coverage. The insurer shall agree to waive all rights of subrogation against the City, its directors, officials, officers, employees, agents, and volunteers for losses paid under the terms of the insurance policy which arise from work or Services performed by the Consultant. (C) All Coverages. If Consultant maintains broader coverage and/or higher limits than the minimums shown above, the City is entitled to the broader coverage and/or higher limits maintained by Consultant. Thus, any available insurance proceeds in excess of the specified minimum limits of insurance and coverage shall be available to the City.

3.2.10.5 Other Provisions; Endorsements Preferred. Consultant shall endeavor to provide endorsements regarding the following provisions, but nonetheless understands, acknowledges and agrees that the following provisions shall apply and that failure to comply shall be considered to be a breach of this Agreement by Consultant:
(A) Waiver of Subrogation – All Other Policies. Consultant hereby waives all rights of subrogation any insurer of Consultant’s may acquire against the City, its directors, officials, officers, employees, agents, and volunteers for losses paid under the terms of any insurance policy which arise from work or Services performed by the Consultant.

Consultant understands, acknowledges and agrees that this provision is in full force and effect even if the City does not receive a waiver of subrogation endorsement from the insurer.

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(B) Notice. Consultant shall either: (1) require its insurer to provide thirty (30) days prior written notice to the City before coverage is suspended, voided, or canceled; or (2) notify City in writing that such notice is not available and forward any notice of such actions to the City within two (2) business days from date of receipt by Consultant. Consultant understands, acknowledges and agrees that this provision is in full force and effect even if the City does not receive a waiver of subrogation endorsement from the insurer.

3.2.10.6 Claims Made Policies. The following provisions shall apply to all policies that provide coverage on a claims-made basis: (A) the retroactive date must be shown and must be before the date on which any Services under this Agreement commence; (B) the insurance must be maintained and evidence of insurance must be provided for at least five (5) years after completion of the Project; and (C) if coverage is canceled or not renewed and is not replaced with another claims-made policy with a retroactive date prior to the date on which any Services under this Agreement commence, Consultant must purchase “extended reporting” coverage for a minimum of five (5) years after completion of Project.

3.2.10.7 Deductibles and Self-Insurance Retentions. Any deductibles or self-insured retentions must be declared to and approved by the City. The City may require the Consultant to provide proof of ability to pay losses and related investigation, claims administration and defense expenses within the deductible or self-insured retention. The deductible or self-insured retention may be satisfied by either the named insured or the City.

3.2.10.8 Acceptability of Insurers. Unless under the circumstances a different rating is otherwise acceptable to the City in its sole and absolute discretion, insurance is to be placed with insurers which are satisfactory to the City and which meet either of the following criteria : (1) an insurer with a current A.M. Best’s rating no less than A-:VII and licensed as an admitted insurance carrier in California; or (2) an insurer with a current A.M. Best’s rating no less than A-:X and authorized to issue the required policies in California.

3.2.10.9 Verification of Coverage. Consultant shall furnish City with original certificates of insurance, as well as amendatory endorsements or copies of the applicable policy language effecting coverage required by this Agreement. All documents must be received and approved by the City before any Services commence; provided, however, that failure to obtain the required documents prior to the commencement of Services shall not waive Consultant’s obligation to provide them. The City reserves the right to require complete, certified copies of all required insurance policies, at any time.

3.2.10.10 Reporting of Claims. Consultant shall report to the City, in addition to Consultant’s insurer, any and all insurance claims submitted by Consultant in connection with the Services under this Agreement.

3.2.10.11 Sub-Consultants. All sub-consultants shall comply with each and every insurance provision of this Section 3.2.10. Consultant shall therefore not allow any sub-consultant to commence work on any subcontract to perform any part of the Services until it has provided evidence satisfactory to the City that the sub-consultant has secured all insurance required under this Agreement.

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3.2.10.12 Special Risk or Circumstances. The City reserves the right, in its sole and absolute discretion, to modify the requirements of this Section 3.2.10, including limits, based on any of the following: (A) the nature of the risk of the Services; (B) the prior experience of the insured; (C) the rating or other quality or characteristic of the insurer; (D) any special or unique coverage issues; and (E) any other special or unique circumstances.

3.2.11 Safety. Consultant shall execute and maintain its work and Services so as to avoid injury or damage to any person or property. In carrying out its Services, the Consultant shall at all times be in compliance with all applicable local, state and federal laws, rules and regulations, and shall exercise all necessary precautions for the safety of employees appropriate to the nature of the Services and the conditions under which the Services are to be performed.

3.2.12 Payment Bond. The California Department of Industrial Relations (“DIR”) has communicated to the City that there is a possibility that a payment bond may be required for certain services provided in connection with a public works project. Since such a requirement is currently contrary to the industry standard for the services provided by Consultant under this Agreement and since there is no direct legal authority for this position, the City is not requiring Consultant to provide a payment bond at this time. However, the City hereby reserves the right to require the Consultant to obtain and provide a payment bond for some or all of the services provided by the Consultant under this Agreement.

If the City determines that a payment bond is required for the services pursuant to Civil Code Section 9550 or any other applicable law, rule or regulation, Consultant shall execute and provide to City a payment bond in an amount required by the City and in a form provided or approved by the City. In the event a payment bond is required, the City agrees to compensate Consultant for all documented direct costs incurred by Consultant for such payment bond. The Parties shall memorialize the terms of such additional compensation and any other terms and conditions associated with the payment bond in an amendment to this Agreement.

3.2.13 Accounting Records. Consultant shall maintain complete and accurate records with respect to all costs and expenses incurred under this Agreement. All such records shall be clearly identifiable. Consultant shall allow a representative of City during normal business hours to examine, audit, and make transcripts or copies of such records and any other documents created pursuant to this Agreement. Consultant shall allow inspection of all work, data, documents, proceedings, and activities related to the Agreement for a period of three (3) years from the date of final payment under this Agreement.

3.3 Fees and Payments.

3.3.1 Rates & Total Compensation. Consultant shall receive compensation, including authorized reimbursements, for all Services rendered under this Agreement at the rates set forth in Exhibit “C” attached hereto and incorporated herein by reference. The total compensation, including authorized reimbursements, shall not exceed Four Hundred NinetySeven Thousand Two Hundred Fifty Dollars ($497,250) (“Total Compensation”), without written approval of City’s Representative. Extra Work may be authorized, as described below, and if authorized, will be compensated at the rates and manner set forth in this Agreement.

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3.3.2 Payment of Compensation. Consultant shall submit to City a monthly itemized statement which indicates work completed and hours of Services rendered by Consultant.

The statement shall describe the amount of Services and supplies provided since the initial commencement date, or since the start of the subsequent billing periods, as appropriate, through the date of the statement. City shall, within 30 days of receiving such statement, review the statement and pay all approved charges thereon.

3.3.3 Reimbursement for Expenses. Consultant shall not be reimbursed for any expenses unless authorized in writing by City.

3.3.4 Extra Work. At any time during the Term of this Agreement, City may request that Consultant perform Extra Work. As used herein, “Extra Work” means any work which is determined by City to be necessary for the proper completion of the Project, but which the Parties did not reasonably anticipate would be necessary at the execution of this Agreement.

Consultant shall not perform, nor be compensated for, Extra Work without written authorization from City’s Representative.

3.3.5 Prevailing Wages. Consultant is aware of the requirements of Chapter 1 (beginning at Section 1720 et seq.) of Part 7 of Division 2 of the California Labor Code, as well as Title 8, Section 16000 et seq. of the California Code of Regulations (“Prevailing Wage Laws”), which require the payment of prevailing wage rates and the performance of other requirements on “public works” and “maintenance” projects. If the Services are being performed as part of an applicable “public works” or “maintenance” project, as defined by the Prevailing Wage Laws, and if the Total Compensation is $1,000 or more, Consultant and its subconsultants shall fully comply with the Prevailing Wage Laws for their employees and any others to whom such laws are applicable. Consultant and its subconsultants shall also be responsible for any and all violations and fines imposed on them pursuant to the Prevailing Wage Laws. Pursuant to SB 854, which amended the Prevailing Wage Laws, this Agreement would also be subject to compliance monitoring and enforcement by the California Department of Industrial Relations (“DIR”). Beginning April 1, 2015, no consultant or subconsultant may be awarded this Agreement unless registered with the DIR pursuant to Labor Code Section 1725.5. The City will report all necessary agreements to the DIR as required by the Prevailing Wage Laws. Consultant shall make copies of the prevailing rates of per diem wages for each craft, classification or type of worker needed to execute the Services available to interested parties upon request, and shall post copies at the Consultant’s principal place of business and at the Project site. It is most efficient for the Consultant to obtain a copy of the prevailing wages in effect at the commencement of this Agreement from the website of the Division of Labor Statistics and Research of the DIR located at www.dir.ca.gov/dlsr/. In the alternative, Consultant may obtain a copy of the prevailing wages from the City’s Representative. Consultant shall defend, indemnify and hold the City, its elected officials, officers, employees and agents free and harmless from any claim or liability arising out of any failure or alleged failure to comply with the Prevailing Wage Laws.

3.3.6 Apprenticeable Crafts. If the Services being performed as part of an applicable “public works” or “maintenance” project, as defined by the Prevailing Wage Laws, Consultant shall comply with the provisions of Section 1777.5 of the California Labor Code with respect to the employment of properly registered apprentices upon public works when Consultant Docusign Envelope ID: A651959C-76F9-4042-8D36-ED41112AA8E5

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employs workmen in an apprenticeable craft or trade. The primary responsibility for compliance with said section for all apprenticeable occupations shall be with Consultant.

3.4 Termination of Agreement.

3.4.1 Grounds for Termination. City may, by written notice to Consultant, terminate the whole or any part of this Agreement at any time and without cause by giving written notice to Consultant of such termination, and specifying the effective date thereof, at least seven (7) days before the effective date of such termination. Upon termination, Consultant shall be compensated only for those Services which have been adequately rendered to City, as well as any authorized reimbursable expenses, and Consultant shall be entitled to no further compensation.

Consultant may not terminate this Agreement except for cause.

3.4.2 Effect of Termination. If this Agreement is terminated as provided herein, City may require Consultant to provide all finished or unfinished Documents and Data and other information of any kind prepared by Consultant in connection with the performance of Services under this Agreement. Consultant shall be required to provide such document and other information within fifteen (15) days of the request.

3.4.3 Additional Services. In the event this Agreement is terminated in whole or in part as provided herein, City may procure, upon such terms and in such manner as it may determine appropriate, services similar to those terminated.

3.5 Ownership of Materials and Confidentiality.

3.5.1 Documents & Data; Licensing of Intellectual Property. This Agreement creates a non-exclusive and perpetual license for City to copy, use, modify, reuse, or sublicense any and all copyrights, designs, and other intellectual property embodied in plans, specifications, studies, drawings, estimates, and other documents or works of authorship fixed in any tangible medium of expression, including but not limited to, physical drawings or data magnetically, electronically or otherwise recorded or stored, which are prepared or caused to be prepared by Consultant under this Agreement (“Documents & Data”). All Documents & Data shall be and remain the property of City, and shall not be used in whole or in substantial part by Consultant on other projects without the City's express written permission. Within thirty (30) days following the completion, suspension, abandonment or termination of this Agreement, Consultant shall provide to City reproducible copies of all Documents & Data, in a form and amount required by City. City reserves the right to select the method of document reproduction and to establish where the reproduction will be accomplished. The reproduction expense shall be borne by City at the actual cost of duplication. In the event of a dispute regarding the amount of compensation to which the Consultant is entitled under the termination provisions of this Agreement, Consultant shall provide all Documents & Data to City upon payment of the undisputed amount. Consultant shall have no right to retain or fail to provide to City any such documents pending resolution of the dispute. In addition, Consultant shall retain copies of all Documents & Data on file for a minimum of five (5) years following completion of the Project, and shall make copies available to City upon the payment of actual reasonable duplication costs. In addition, before destroying the Documents & Docusign Envelope ID: A651959C-76F9-4042-8D36-ED41112AA8E5

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Data following this retention period, Consultant shall make a reasonable effort to notify City and provide City with the opportunity to obtain the documents.

3.5.2 Subconsultants. Consultant shall require all subconsultants to agree in writing that City is granted a non-exclusive and perpetual license for any Documents & Data the subconsultant prepares under this Agreement. Consultant represents and warrants that Consultant has the legal right to license any and all Documents & Data. Consultant makes no such representation and warranty in regard to Documents & Data which were prepared by design professionals other than Consultant or its subconsultants, or those provided to Consultant by the City.

3.5.3 Right to Use. City shall not be limited in any way in its use or reuse of the Documents and Data or any part of them at any time for purposes of this Project or another project, provided that any such use not within the purposes intended by this Agreement or on a project other than this Project without employing the services of Consultant shall be at City’s sole risk. If City uses or reuses the Documents & Data on any project other than this Project, it shall remove the Consultant’s seal from the Documents & Data and indemnify and hold harmless Consultant and its officers, directors, agents and employees from claims arising out of the negligent use or reuse of the Documents & Data on such other project. Consultant shall be responsible and liable for its Documents & Data, pursuant to the terms of this Agreement, only with respect to the condition of the Documents & Data at the time they are provided to the City upon completion, suspension, abandonment or termination. Consultant shall not be responsible or liable for any revisions to the Documents & Data made by any party other than Consultant, a party for whom the Consultant is legally responsible or liable, or anyone approved by the Consultant.

3.5.4 Indemnification. Consultant shall defend, indemnify and hold the City, its directors, officials, officers, employees, volunteers and agents free and harmless, pursuant to the indemnification provisions of this Agreement, for any alleged infringement of any patent, copyright, trade secret, trade name, trademark, or any other proprietary right of any person or entity in consequence of the use on the Project by City of the Documents & Data, including any method, process, product, or concept specified or depicted.

3.5.5 Confidentiality. All Documents & Data, either created by or provided to Consultant in connection with the performance of this Agreement, shall be held confidential by Consultant. All Documents & Data shall not, without the prior written consent of City, be used or reproduced by Consultant for any purposes other than the performance of the Services. Consultant shall not disclose, cause or facilitate the disclosure of the Documents & Data to any person or entity not connected with the performance of the Services or the Project. Nothing furnished to Consultant that is otherwise known to Consultant or is generally known, or has become known, to the related industry shall be deemed confidential. Consultant shall not use City’s name or insignia, photographs of the Project, or any publicity pertaining to the Services or the Project in any magazine, trade paper, newspaper, television or radio production or other similar medium without the prior written consent of City.

3.6 General Provisions.

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3.6.1 Delivery of Notices. All notices permitted or required under this Agreement shall be given to the respective Parties at the following address, or at such other address as the respective Parties may provide in writing for this purpose:

Consultant:

Remy Corporation
1610 15th Street 2
nd Floor
Denver, CO. 80202
Attn: Eric Braesch
City:

City of Corona
400 South Vicentia Avenue
Corona, CA 92882
Attn: Lori Sasson, Chief Talent Officer
Such notice shall be deemed made when personally delivered or when mailed, forty-eight (48) hours after deposit in the U.S. Mail, first class postage prepaid and addressed to the Party at its applicable address. Actual notice shall be deemed adequate notice on the date actual notice occurred, regardless of the method of service.

3.6.2 Indemnification. To the fullest extent permitted by law, Consultant shall defend (with counsel of City’s choosing), indemnify and hold the City, its directors, officials, officers, employees, volunteers and agents free and harmless from any and all claims, demands, causes of action, costs, expenses, liability, loss, damage or injury of any kind, in law or equity, to property or persons, including wrongful death, to the extent arising out of, pertaining to, or incident to any alleged willful misconduct or negligent acts, errors or omissions of Consultant, its officials, officers, employees, subcontractors, consultants or agents in connection with the performance of the Consultant’s Services, the Project or this Agreement, including without limitation the payment of all settlement amounts, expert witness fees and attorneys fees and other related costs and expenses. Notwithstanding the foregoing, to the extent Consultant's Services are subject to Civil Code Section 2782.8, the above indemnity shall be limited, to the extent required by Civil Code Section 2782.8, to claims that arise out of, pertain to, or relate to the negligence, recklessness, or willful misconduct of the Consultant. Consultant’s obligation to indemnify shall survive expiration or termination of this Agreement, and shall not be restricted to insurance proceeds, if any, received by the City, its directors, officials officers, employees, agents, or volunteers.

3.6.3 Governing Law; Government Code Claim Compliance. This Agreement shall be governed by the laws of the State of California. Venue shall be in Riverside County. In addition to any and all contract requirements pertaining to notices of and requests for compensation or payment for extra work, disputed work, claims and/or changed conditions, Consultant must comply with the claim procedures set forth in Government Code Sections 900 et seq. prior to filing any lawsuit against the City. Such Government Code claims and any subsequent lawsuit based upon the Government Code claims shall be limited to those matters that remain unresolved after all procedures pertaining to extra work, disputed work, claims, and/or changed conditions have been followed by Consultant. If no such Government Code claim is submitted, or if any Docusign Envelope ID: A651959C-76F9-4042-8D36-ED41112AA8E5

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prerequisite contractual requirements are not otherwise satisfied as specified herein, Consultant shall be barred from bringing and maintaining a valid lawsuit against the City.

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

3.6.5 City’s Right to Employ Other Consultants. City reserves right to employ other consultants in connection with this Project.

3.6.6 Successors and Assigns. This Agreement shall be binding on the successors and assigns of the Parties.

3.6.6.1 Subconsultants; Assignment or Transfer. Consultant shall not subcontract any portion of the Services required under this Agreement, except as expressly authorized herein, without the prior written approval of the City. Subcontracts, if any, shall include a provision making them subject to all provisions of this Agreement. Consultant shall also not assign, hypothecate or transfer, either directly or by operation of law, this Agreement or any interest herein without the prior written consent of the City. Any attempt to subcontract or take any other action not authorized herein shall be null and void, and any subconsultants, assignees, hypothecates or transferees shall acquire no right or interest by reason of such action.

3.6.7 Construction; References; Captions. Since the Parties or their agents have participated fully in the preparation of this Agreement, the language of this Agreement shall be construed simply, according to its fair meaning, and not strictly for or against any Party. Any term referencing time, days or period for performance shall be deemed calendar days and not work days.

All references to Consultant include all personnel, employees, agents, and subconsultants of Consultant, except as otherwise specified in this Agreement. All references to City include its elected officials, officers, employees, agents, and volunteers except as otherwise specified in this Agreement. The captions of the various articles and paragraphs are for convenience and ease of reference only, and do not define, limit, augment, or describe the scope, content or intent of this Agreement.

3.6.8 Amendment; Modification. No supplement, modification or amendment of this Agreement shall be binding unless executed in writing and signed by both Parties.

3.6.9 Waiver. No waiver of any default shall constitute a waiver of any other default or breach, whether of the same or other covenant or condition. No waiver, benefit, privilege, or service voluntarily given or performed by a Party shall give the other Party any contractual rights by custom, estoppel or otherwise.

3.6.10 No Third Party Beneficiaries. Except to the extent expressly provided for in Section 3.6.6, there are no intended third party beneficiaries of any right or obligation assumed by the Parties.

3.6.11 Invalidity; Severability. If any portion of this Agreement is declared invalid, illegal, or otherwise unenforceable by a court of competent jurisdiction, the remaining provisions shall continue in full force and effect.

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3.6.12 Prohibited Interests. Consultant maintains and warrants that it has not employed nor retained any company or person, other than a bona fide employee working solely for Consultant, to solicit or secure this Agreement. Further, Consultant warrants that it has not paid nor has it agreed to pay any company or person, other than a bona fide employee working solely for Consultant, any fee, commission, percentage, brokerage fee, gift or other consideration contingent upon or resulting from the award or making of this Agreement. Consultant further agrees to file, or shall cause its employees or subconsultants to file, a Statement of Economic Interest with the City’s Filing Officer as required under state law in the performance of the Services. For breach or violation of this warranty, City shall have the right to rescind this Agreement without liability. For the Term of this Agreement, no member, officer or employee of City, during the term of his or her service with City, shall have any direct interest in this Agreement, or obtain any present or anticipated material benefit arising therefrom.

3.6.13 Cooperation; Further Acts. The Parties shall fully cooperate with one another, and shall take any additional acts or sign any additional documents as may be necessary, appropriate or convenient to attain the purposes of this Agreement.

3.6.14 Attorney’s Fees. If either Party commences an action against the other Party, either legal, administrative or otherwise, arising out of or in connection with this Agreement, the prevailing Party in such litigation shall be entitled to have and recover from the losing Party reasonable attorney’s fees and all other costs of such action.

3.6.15 Authority to Enter Agreement. Consultant has all requisite power and authority to conduct its business and to execute, deliver, and perform the Agreement. Each Party warrants that the individuals who have signed this Agreement have the legal power, right, and authority to make this Agreement and bind each respective Party.

3.6.16 Counterparts. This Agreement may be signed in counterparts, each of which shall constitute an original.

3.6.17 Entire Agreement. This Agreement contains the entire Agreement of the Parties with respect to the subject matter hereof, and supersedes all prior negotiations, understandings or agreements. This Agreement may only be modified by a writing signed by both Parties.
[SIGNATURES ON NEXT 2 PAGES]
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CITY’S SIGNATURE PAGE FOR

CITY OF CORONA

PROFESSIONAL SERVICES AGREEMENT

WITH REMY CORPORATION
(TEMPORARY PROFESSIONAL STAFFING SERVICES – ERP PROJECT) IN WITNESS WHEREOF, the Parties have entered into this Agreement as of the date first written above.

CITY OF CORONA
By:

Lori Sassoon
Chief Talent Officer
Reviewed By:

Kim Sitton
Finance Director
Reviewed By:

Yasmin Lopez
Purchasing Manager
Attest:

Sylvia Edwards, City of Corona, CA
City Clerk
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CONSULTANT’S SIGNATURE PAGE FOR

CITY OF CORONA

PROFESSIONAL SERVICES AGREEMENT

WITH REMY CORPORATION
(TEMPORARY PROFESSIONAL STAFFING SERVICES – ERP PROJECT) IN WITNESS WHEREOF, the Parties have entered into this Agreement as of the date first written above.

REMY CORPORATION
a Colorado corporation
By:

Andrew Albarelle
Principal Executive Officer
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EXHIBIT “A”

SCOPE OF SERVICES
Consultant promises and agrees to furnish to the City all labor, materials, tools, equipment, services, and incidental and customary work necessary to fully and adequately supply the professional temporary staffing and consulting services necessary for the Project. The Services are more particularly described herein.

Job Description
 Human Resources Analyst
The temporary staff offered by Consultant’s firm must meet or exceed the minimum requirements of the position. Proof may be required at the option of the City.

Consultant’s assigned temporary staff member may, at the City’s reasonable discretion and with prior notice, be required to perform the work under the position remotely (from home) or at City Hall. Consultant’s staff member will be responsible for providing their own computer with internet access when working remote.

Hours of Work
Standard hours of operation at the City of Corona City Hall are Monday-Thursday: 7:00 a.m. - 6:00 p.m. Hours may vary according to need and assignment.

Requested Lead Time
Consultant shall provide a temporary employee to the City with a one-day notice on a routine basis.

Usage Reporting
Consultant shall submit a written quarterly report to the City’s Human Resources Department showing the category, number of hours billed, and dollar amounts for each of the sales made to the City for that particular reporting period. These reports shall be due no later than thirty days following the specified period. If the Consultant fails to provide such reports in a timely manner, this Agreement shall be subject to termination.

New Job Descriptions
New job descriptions may be added after the Agreement is awarded. These job descriptions shall be mutually agreed upon by the City and the Consultant and shall be discounted at the current contract discount rate.

Specific Individual Request
Occasionally, a City department may request a specific individual for a particular assignment. Consultant will be expected to make every effort to comply.

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Invoicing
All invoices must reflect the following information:

1. Purchase Order Number

2. Temporary Employee’s Name

3. Temporary Employee’s Classification

4. Department Assigned to For Work

5. Total Hours and Period Worked

6. Bill Rate Per Hour

7. Extended Total
Temporary Staff Qualifications
Each temporary employee referred for placement with the City must meet the following minimum qualifications:

A. Experience: Must meet the minimum qualifications including any education, certifications, or specialized training requirements to competently perform the requirements of the position.

B. Review of Qualifications: Must provide written qualifications of temporary staff for review and acceptance by the City of Corona Human Resources Department prior to placement.

C. Driver’s License: Valid California, Class C Driver’s License is required before placement for positions that may require driving on City business or operating a City owned vehicle.

Hiring Criteria
All temporary staff assigned to any City of Corona department must meet all of the following hiring criteria and all appropriate documentation must be submitted to the City of Corona Human Resources Department for approval prior to placement:

A. Employment Eligibility Verification: A completed I-9 form must be processed and be available on file with the Consultant. Employers are responsible for verifying the identity and authorization of each new employee (citizen or non-citizen) to work in the United States.

B. Medical Examinations/Drug Screen Tests: Medical examinations must center on the applicant’s ability to perform the essential functions of the job. No positives for illegal drugs and/or alcohol are allowed.

Hiring of Consultant’s associates and/or subcontractors City agrees that each of Consultant’s associates and/or sub contractors will only be able to obtain a direct contract or professional services agreement with the City, only after the expiration of the contract or professional services agreement with Consultant AND only after 1 year from the expiration date of the contract or professional services agreement with Consultant. City agrees to hire one of Consultant’s associates and/or sub contractors as a full time, permanent, fully benefited employee of the City, only after City has performed a recruitment AND the associate and/or Docusign Envelope ID: A651959C-76F9-4042-8D36-ED41112AA8E5

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subcontractor has billed 960 hours to the City. If City employs Consultant’s associates and/or subcontractors through another temporary service or staffing agency, City agrees to pay a fee of 10% of the associate and/or subcontractor’s annualized wages based on the hourly rate charged, to Consultant.

Human Resources Analyst– Essential Duties and Responsibilities Contractor will provide the following general services pursuant to this agreement:

Two (2) temporary personnel at the Human Resources Analyst level – These two HR Analysts will be assigned full-time to the City’s work during the Workday ERP project. The Analysts will provide general list HR services to the City, including but not limited to the following:
 Recruitments
 On-boarding of new employees
 Processing payroll changes and other HR administrative work  Employee relations (coaching, discipline, etc)
 Job classification research and recommendations
 Research and analysis as needed
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EXHIBIT “B”

SCHEDULE OF SERVICES
Consultant shall complete the Services within the Term of this Agreement, and shall meet any other reasonable schedules and deadlines established by City’s Representative.

Hours of Work
Standard hours of operation at the City of Corona City Hall are Monday-Thursday: 7:00 a.m. - 6:00 p.m. Hours may vary according to need and assignment.

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EXHIBIT “C”

COMPENSATION
Consultant shall receive compensation, including authorized reimbursements, for all Services rendered under this Agreement at the rates set forth herein.

RATE TABLE
Description City Bill Hourly Rate
Human Resources Analyst $57 – $100
(Not to Exceed $100)
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CITY OF CORONA

PROFESSIONAL SERVICES AGREEMENT
WITH EXPRESS SERVICES, INC. D/B/A EXPRESS EMPLOYMENT

PROFESSIONALS
(TEMPORARY PROFESSIONAL STAFFING SERVICES - ERP PROJECT)

1. PARTIES AND DATE.

This Agreement is made and entered into this ––––––––––––––––––, 2024 (“Effective Date”) by and between the City of Corona, a municipal corporation organized under the laws of the State of California with its principal place of business at 400 South Vicentia Avenue, Corona, California 92882 (“City”) and Express Services, Inc., a Colorado corporation d/b/a Express Employment Professionals with a local notice address at 555 Queensland Circle, Unit 102, Corona CA 92879 (“Consultant”). City and Consultant are sometimes individually referred to as “Party” and collectively as “Parties” in this Agreement.

2. RECITALS.

2.1 Consultant.

Consultant desires to perform and assume responsibility for the provision of certain professional services required by the City on the terms and conditions set forth in this Agreement.

Consultant represents that it is experienced in providing Staffing services to public clients, is licensed in the State of California, and is familiar with the plans of City.

2.2 Project.

City desires to engage Consultant to render such services for the Temporary Staffing Services-ERP project (“Project”) as set forth in this Agreement.

3. TERMS.

3.1 Scope of Services and Term.

3.1.1 General Scope of Services. Consultant promises and agrees to furnish to the City all labor,, services, and incidental and customary work necessary to fully and adequately supply the professional Staffing consulting services necessary for the Project (“Services”). The Services are more particularly described in Exhibit “A” attached hereto and incorporated herein by reference. All Services shall be subject to, and performed in accordance with, this Agreement, the exhibits attached hereto and incorporated herein by reference, and all applicable local, state and federal laws, rules, and regulations.

3.1.2 Term. The term of this Agreement shall be from ________________, 2024, to June 30, 2026 (“Term”), unless earlier terminated as provided herein. Consultant shall complete Docusign Envelope ID: ED5F8FA8-769A-42CD-9FCB-1695FC9A130D

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the Services within the Term of this Agreement, and shall meet any other established schedules and deadlines. The Parties may, by mutual, written consent, extend the Term of this Agreement one or more times by executing a written amendment pursuant to Section 3.6.8 below (each a “Renewal Term”). The terms “Term” and “Renewal Term” may sometimes be generally and collectively referred to as “Term” in this Agreement.

3.2 Responsibilities of Consultant.

3.2.1 Control and Payment of Subordinates; Independent Contractor. The Services shall be performed by Consultant or under its non-operational direction. Consultant will determine the means, methods and details of performing the Services subject to the requirements of this Agreement. City retains Consultant on an independent contractor basis and not as an employee. Consultant retains the right to perform similar or different services for others during the Term of this Agreement. Any additional personnel performing the Services under this Agreement on behalf of Consultant shall also not be employees of City and shall at all times be under Consultant’s exclusive non-operational direction and control. Consultant shall pay all wages, salaries, and other amounts due such personnel in connection with their performance of Services under this Agreement and as required by law. Consultant shall be responsible for all reports and obligations respecting such additional personnel, including, but not limited to: social security taxes, income tax withholding, unemployment insurance, disability insurance, and workers’ compensation insurance.

3.2.2 Schedule of Services. Consultant shall perform the Services within the Term of this Agreement, in accordance with the Schedule of Services set forth in Exhibit “B” attached hereto and incorporated herein by reference, and in accordance with any other completion schedule or milestones which may be separately agreed upon in writing by the Parties. Consultant represents that it has the professional and technical personnel required to perform the Services in conformance with such conditions. In order to facilitate Consultant’s conformance with the Schedule, City shall respond to Consultant’s submittals in a timely manner. Upon request of City, Consultantshall provide a more detailed schedule of anticipated performance to meet the Schedule of Services.

3.2.3 Conformance to Applicable Requirements. All Services performed by Consultant shall be subject to the approval of City.

3.2.4 Substitution of Key Personnel. Consultant has represented to City that certain key personnel will perform and coordinate the Services under this Agreement. Should one or more of such personnel become unavailable, Consultant may substitute other personnel of at least equal competence upon written approval of City. In the event that City and Consultant cannot agree as to the substitution of key personnel, City shall be entitled to terminate this Agreement for cause. As discussed below, any personnel who fail or refuse to perform the Services in a manner acceptable to the City, or who are determined by the City to be uncooperative, incompetent, a threat to the adequate or timely completion of the Project or a threat to the safety of persons or property, shall be promptly removed from the Project by the Consultant at the request of the City.

The key personnel for performance of this Agreement are as follows: Palbinder Badesha.

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City’s Representative. The City hereby designates Kim Sitton, Finance Director, or his or her designee, to act as its representative for the performance of this Agreement (“City’s Representative”). City’s Representative shall have the power to act on behalf of the City for all purposes under this Contract. Consultant shall not accept direction or orders from any person other than the City’s Representative or his or her designee.

3.2.5 Consultant’s Representative. Consultant hereby designates Palbinder Badesha , or his or her designee, to act as its representative for the performance of this Agreement (“Consultant’s Representative”). Consultant’s Representative shall have full authority to represent and act on behalf of the Consultant for all purposes under this Agreement. The Consultant’s Representative shall be responsible for the non-operational direction the Services, using his best skill and attention, and shall be responsible for all means, methods, techniques, sequences, and procedures and for the satisfactory coordination of all portions of the Services under this Agreement.

3.2.6 Coordination of Services. Consultant agrees to work closely with City staff in the performance of Services and shall be available to City’s staff, consultants and other staff at all reasonable times.

3.2.7 Standard of Care; Performance of Employees. Consultant shall perform all Services under this Agreement in a skillful and competent manner, consistent with the standards generally recognized as being employed by professionals in the same discipline in the State of California. Consultant represents and maintains that it is skilled in the professional calling necessary to perform the Services. Consultant agrees that all employees and subconsultants shall have sufficient skill and experience to perform the Services assigned to them. Finally, Consultant represents that it, its employees and subconsultants shall have all licenses, permits, qualifications and approvals of whatever nature that are legally required to perform the Services, including a City Business License, and that such licenses and approvals shall be maintained throughout the Term of this Agreement.

As provided for in the indemnification provisions of this Agreement, Consultant shall perform, at its own cost and expense and without reimbursement from the City, any services necessary to correct errors or omissions which are caused by the Consultant’s failure to comply with the standard of care provided for herein. Any employee of the Consultant or its sub-consultants who is determined by the City to be uncooperative, incompetent, a threat to the adequate or timely completion of the Project, a threat to the safety of persons or property, or any employee who fails or refuses to perform the Services in a manner acceptable to the City, shall be promptly removed from the Project by the Consultant and shall not be reemployed to perform any of the Services or to work on the Project.

3.2.8 Laws and Regulations; Employee/Labor Certifications. Consultant shall keep itself fully informed of and in compliance with all local, state and federal laws, rules and regulations in any manner affecting the performance of the Project or the Services, including all Cal/OSHA requirements, and shall give all notices required by law. Consultant shall be liable for all violations of such laws and regulations in connection with Services. If the Consultant performs any work or Services knowing them to be contrary to such laws, rules and regulations and without giving written notice to the City, Consultant shall be solely responsible for all costs arising therefrom. Consultant shall defend, indemnify and hold City, its officials, directors, officers, employees, and agents free and harmless, pursuant to the indemnification provisions of this Agreement, from any claim or liability to the extent caused by any failure or alleged failure to Docusign Envelope ID: ED5F8FA8-769A-42CD-9FCB-1695FC9A130D

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comply with such laws, rules or regulations.

3.2.8.1 Employment Eligibility; Consultant. By executing this Agreement, Consultant verifies that it fully complies with all requirements and restrictions of state and federal law respecting the employment of undocumented aliens, including, but not limited to, the Immigration Reform and Control Act of 1986, as may be amended from time to time. Such requirements and restrictions include, but are not limited to, retention of documentation confirming the identity and immigration status of each employee oftheConsultant. Consultant also verifies that it has not committed a violation of any such law within the five (5) years immediately preceding the date of execution of this Agreement, and shall not violate any such law at any time during the Term of the Agreement. Consultant shall avoid any violation of any such law during the Term of this Agreement by participating in an electronic verification of work authorization program operated by the United States Department of Homeland Security, by participating in an equivalent federal work authorization program operated by the United States Department of Homeland Security to verify information of newly hired employees, or by some other legally acceptable method. Consultant shall maintain records of each such verification, and shall provide a written attestation that Consultant is in compliance with the requirements provided for in Section 3.2.9 or any of its sub- sections.

3.2.8.2 Employment Eligibility; Subcontractors, Consultants, Subsubcontractors and Subconsultants. To the same extent and under the same conditions as Consultant, Consultant shall require all of its subcontractors, consultants, sub-subcontractors and subconsultants performing any work or Services relating to the Project or this Agreement to make the same verifications and comply with all requirements and restrictions provided for in Section

3.2.9.1. 3.2.8.3 Employment Eligibility; Failure to Comply. Each person executing this Agreement on behalf of Consultant verifies that they are a duly authorized officer of Consultant, and understands that any of the following shall be grounds for the City to terminate the Agreement for cause: (1) failure of Consultant or its subcontractors, consultants, subsubcontractors or subconsultants to meet any of the requirements provided for in Sections 3.2.9.1 or 3.2.9.2; (2) any misrepresentation or material omission concerning compliance with such requirements (including in those verifications provided to the Consultant under Section 3.2.9.2); or (3) failure to immediately remove from the Project any person found not to be in compliance with such requirements.

3.2.8.4 Labor Certification. By its signature hereunder, Consultant certifies that it is aware of the provisions of Section 3700 of the California Labor Code which require every employer to be insured against liability for Workers’ Compensation or to undertake self-insurance in accordance with the provisions of that Code, and agrees to comply with such provisions before commencing the performance of the Services.

3.2.8.5 Equal Opportunity Employment. Consultant represents that it is an equal opportunity employer and it shall not discriminate against any subconsultant, employee or applicant for employment because of race, religion, color, national origin, handicap, ancestry, sex or age. Such non-discrimination shall include, but not be limited to, all activities related to initial Docusign Envelope ID: ED5F8FA8-769A-42CD-9FCB-1695FC9A130D

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employment, upgrading, demotion, transfer, recruitment or recruitment advertising, layoff or termination. Consultant shall also comply with all relevant provisions of City’s Minority Business Enterprise program, Affirmative Action Plan or other related programs or guidelines currently in effect or hereinafter enacted.

3.2.8.6 Air Quality. To the extent applicable, Consultant must fully comply with all applicable laws, rules and regulations in providing services, including, but not limited to, emissions limits and permitting requirements imposed by the South Coast Air Quality Management District (SCAQMD) and/or California Air Resources Board (CARB). Although the SCAQMD and CARB limits and requirements are more broad, Consultant shall specifically be aware of their application to "portable equipment", which definition is considered by SCAQMD and CARB to include any item of equipment with a fuel- powered engine. Consultant shall indemnify City against any fines or penalties imposed by SCAQMD, CARB, or any other governmental or regulatory agency for violations of applicable laws, rules and/or regulations by Consultant, its subconsultants, or others for whom Consultant is responsible under its indemnity obligations provided for in this Agreement.

3.2.9 Insurance.

3.2.9.1 Time for Compliance. Promptly following the Effective Date of this Agreement, but in no event before Consultant commences any Services under this Agreement, Consultant shall provide evidence satisfactory to the City that it has secured all insurance required under this section. Failure to provide and maintain all required insurance shall be grounds for the City to terminate this Agreement for cause.

3.2.9.2 Minimum Requirements. Consultant shall, at its expense, procure and maintain for the duration of the Agreement insurance against claims for injuries to persons or damages to property which may arise from or in connection with the performance of the Agreement by the Consultant, its agents, representatives, employees or subconsultants.

Consultant shall also require all of its subconsultants to procure and maintain the same insurance for the duration of the Agreement. Such insurance shall meet at least the following minimum levels of coverage:
(A) Minimum Scope of Insurance. Coverage shall be at least as broad as the latest version of the following: (1) General Liability: Insurance Services Office Commercial General Liability coverage (occurrence form CG 0001); (2) Automobile Liability:

Insurance Services Office Business Auto Coverage form number CA 0001, code 1 (any auto), or if Consultant has no owned autos, Code 8 (hired) and 9 (non-owned); and (3) Workers’ Compensation and Employer’s Liability: Workers’ Compensation insurance as required by the State of California and Employer’s Liability Insurance. (B) Minimum Limits of Insurance. Consultant shall maintain limits no less than: (1) General Liability: $1,000,000 per occurrence for bodily injury, personal injury, advertising injury and property damage. If Commercial General Liability Insurance or other form with general aggregate limit is used including, but not limited to, form CG 2503, either the general aggregate limit shall apply separately to this Agreement/location or the general Docusign Envelope ID: ED5F8FA8-769A-42CD-9FCB-1695FC9A130D

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aggregate limit shall be twice the required occurrence limit; (2) Automobile Liability: $1,000,000 per accident for bodily injury and property damage; and (3) Workers’ Compensation and Employer’s Liability: Workers’ Compensation limits as required by the Labor Code of the State of California. Employer’s Liability limits of per accident for bodily injury or disease.

3.2.9.3 Professional Liability. Consultant shall procure and maintain, and require its sub-consultants to procure and maintain, for a period of five (5) years following completion of the Project, errors and omissions liability insurance appropriate to their profession. Such insurance shall be in an amount not less than $1,000,000 per occurrence or claim, $2,000,000 aggregate.

3.2.9.4 Insurance Endorsements. The insurance policies shall contain or be endorsed (amended) to include the following provisions:
(A) General Liability. The general liability policy shall state that: (1) the City, its directors, officials, officers, employees, agents, and volunteers shall be covered as additional insured, except for the negligence or willful misconduct of the City, its directors, officials, officers, employees, agents, and volunteers, with respect to liability arising out of work or operations performed by or on behalf of the Consultant, including materials, parts or equipment furnished in connection therewith (the endorsement form shall be at least as broad as ISO Form CG 20 10 11 85 or both CG 20 37 and one of the following: CG 20 10, CG 20 26, CG 20 33 or CG 20 38); and (2) the insurance coverage shall be primary insurance coverage asrespects the City, its directors, officials, officers, employees, agents, and volunteers (the endorsement form shall be at least as broad as ISO CG 20 01 04 13), per all Parties’ indemnity obligations hereunder.

Any insurance or self-insurance maintained by the City, its directors, officials, officers, employees, agents, and volunteers shall be excess of the Consultant’s insurance and shall not be called upon to contribute with it in any way.
(B) Waiver of Subrogation – Workers’ Compensation and
Employer’s Liability Coverage. The insurer shall agree to waive all rights of subrogation against the City, its directors, officials, officers, employees, agents, and volunteers for losses paid under the terms of the insurance policy which arise from work or Services performed by the Consultant, except for the negligence or willful misconduct of the City, its directors, officials, officers, employees, agents, and volunteers.
(C) All Coverages. If Consultant maintains broader coverage and/or higher limits than the minimums shown above, the City is entitled to the broader coverage and/or higher limits maintained by Consultant. Thus, any available insurance proceeds in excess of the specified minimum limits of insurance and coverage shall be available to the City.

3.2.9.5 Other Provisions; Endorsements Preferred. Consultant shall endeavor to provide endorsements regarding the following provisions, but nonetheless understands, acknowledges and agrees that the following provisions shall apply and that failure to comply shall be considered to be a breach of this Agreement by Consultant:
(A) Waiver of Subrogation – All Other Policies. Consultant hereby waives all rights of subrogation any insurer of Consultant’s may acquire against the City, Docusign Envelope ID: ED5F8FA8-769A-42CD-9FCB-1695FC9A130D

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its directors, officials, officers, employees, agents, and volunteers for losses paid under the terms of any insurance policy which arise from work or Services performed by the Consultant, except for the negligence or willful misconduct of the City, its directors, officials, officers, employees, agents, and volunteers. Consultant understands, acknowledges and agrees that this provision is in full force and effect even if the City does not receive a waiver of subrogation endorsement from the insurer.
(B) Notice. Consultant shall either: (1) require its insurer to provide thirty (30) days prior written notice to the City before coverage is suspended, voided, or canceled; or (2) notify City in writing that such notice is not available and forward any notice of such actions to the City within two (2) business days from date of receipt by Consultant. Consultant understands, acknowledges and agrees that this provision is in full force and effect even if the City does not receive a waiver of subrogation endorsement from the insurer.

3.2.9.6 Claims Made Policies. The following provisions shall apply to all policies that provide coverage on a claims-made basis: (A) the retroactive date must be shown and must be before the date on which any Services under this Agreement commence; (B) the insurance must be maintained and evidence of insurance must be provided for at least five (5) years after completion of the Project; and (C) if coverage is canceled or not renewed and is not replaced with another claims-made policy with a retroactive date prior to the date on which any Services under this Agreement commence, Consultant must purchase “extended reporting” coverage for a minimum of five (5) years after completion of Project.

3.2.9.7 Deductibles and Self-Insurance Retentions. Any deductibles or self-insured retentions must be declared to and approved by the City. The City may require the Consultant to provide proof of ability to pay losses and related investigation, claims administration and defense expenses within the deductible or self-insured retention. The deductible or self-insured retention may be satisfied by either the named insured or the City.

3.2.9.8 Acceptability of Insurers. Unless under the circumstances a different rating is otherwise acceptable to the City in its sole and absolute discretion, insurance is to be placed with insurers which are satisfactory to the City and which meet either of the following criteria : (1) an insurer with a current A.M. Best’s rating no less than A-:VII and licensed as an admitted insurance carrier in California; or (2) an insurer with a current A.M. Best’s rating no less than A-:X and authorized to issue the required policies in California.

3.2.9.9 Verification of Coverage. Consultant shall furnish City with original certificates of insurance, as well as amendatory endorsements. All documents must be received and approved by the City before any Services commence; provided, however, that failure to obtain the required documents prior to the commencement of Services shall not waive Consultant’s obligation to provide them.

3.2.9.10 Reporting of Claims. Consultant shall report to the City, in addition to Consultant’s insurer, any and all insurance claims submitted by Consultant in connection with the Services under this Agreement.

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3.2.9.11 Sub-Consultants. All sub-consultants shall comply with each and every insurance provision of this Section 3.2.10. Consultant shall therefore not allow any sub-consultant to commence work on any subcontract to perform any part of the Services until it has provided evidence satisfactory to the City that the sub-consultant has secured all insurance required under this Agreement.

3.2.9.12 Special Risk or Circumstances. The City reserves the right, in its sole and absolute discretion, to modify the requirements of this Section 3.2.10, including limits, based on any of the following: (A) the nature of the risk of the Services; (B) the prior experience of the insured; (C) the rating or other quality or characteristic of the insurer; (D) any special or unique coverage issues; and (E) any other special or unique circumstances.

3.2.10 Safety. Consultant shall execute and maintain its work and Services so as to avoid injury or damage to any person or property. In carrying out its Services, the Consultant shall at all times be in compliance with all applicable local, state and federal laws, rules and regulations, and shall exercise all necessary precautions for the safety of employees appropriate to the nature of the Services and the conditions under which the Services are to be performed.

3.2.11 Payment Bond. The California Department of Industrial Relations (“DIR”) has communicated to the City that there is a possibility that a payment bond may be required for certain services provided in connection with a public works project. Since such a requirement is currently contrary to the industry standard for the services provided by Consultant under this Agreement and since there is no direct legal authority for this position, the City is not requiring Consultant to provide a payment bond at this time. However, the City hereby reserves the right to require the Consultant to obtain and provide a payment bond for some or all of the Services provided by the Consultant under this Agreement.

If the City determines that a payment bond is required for the Services pursuant to Civil Code Section 9550 or any other applicable law, rule or regulation, Consultant shall execute and provide to City a payment bond in an amount required by the City and in a form provided or approved by the City. In the event a payment bond is required, the City agrees to compensate Consultant for all documented direct costs incurred by Consultant for such payment bond. The Parties shall memorialize the terms of such additional compensation and any other terms and conditions associated with the payment bond in an amendment to this Agreement.

3.2.12 Accounting Records. Consultant shall maintain complete and accurate records with respect to all costs and expenses incurred under this Agreement. All such records shall be clearly identifiable. Consultant shall allow a representative of City during normal business hours to examine, audit, and make transcripts or copies of such records and any other documents created pursuant to this Agreement, in each case, to the extent permitted by law. Consultant shall allow inspection of all work, data, documents, proceedings, and activities related to the Agreement for a period of three (3) years from the date of final payment under this Agreement, in each case, to the extent permitted by law.

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3.3 Fees and Payments.

3.3.1 Rates & Total Compensation. Consultant shall receive compensation, including authorized reimbursements, for all Services rendered under this Agreement at the rates set forth in Exhibit “C” attached hereto and incorporated herein by reference. The total compensation, including authorized reimbursements, shall not exceed Three Hundred Fifteen Thousand Nine Hundred ($315,900) (“Total Compensation”), without written approval of City’s Representative. Extra Work may be authorized, as described below, and if authorized, will be compensated at the rates and manner set forth in this Agreement.

3.3.2 Payment of Compensation. Consultant shall submit to City a monthly itemized statement which indicates work completed and hours of Services rendered by Consultant.

The statement shall describe the amount of Services and supplies provided since the initial commencement date, or since the start of the subsequent billing periods, as appropriate, through the date of the statement. City shall, within 30 days of receiving such statement, review the statement and pay all approved charges thereon.

3.3.3 Reimbursement for Expenses. Consultant shall not be reimbursed for any expenses unless authorized in writing by City.

3.3.4 Extra Work. At any time during the Term of this Agreement, City may request that Consultant perform Extra Work. As used herein, “Extra Work” means any work which is determined by City to be necessary for the proper completion of the Project, but which the Parties did not reasonably anticipate would be necessary at the execution of this Agreement.

Consultant shall not perform, nor be compensated for, Extra Work without written authorization from City’s Representative.

3.3.5 Prevailing Wages. Consultant is aware of the requirements of Chapter 1 (beginning at Section 1720 et seq.) of Part 7 of Division 2 of the California Labor Code, as well as Title 8, Section 16000 et seq. of the California Code of Regulations (“Prevailing Wage Laws”), which require the payment of prevailing wage rates and the performance of other requirements on “public works” and “maintenance” projects. If the Services involve federal funds or otherwise require compliance with the Davis-Bacon Fair Labor Standards Act, the Consultant and its subconsultants shall comply with the higher of the state or federal prevailing wage rates, and the “Prevailing Wage Laws” shall be deemed to include such federal wages laws. If the Services are being performed as part of an applicable “public works” or “maintenance” project, as defined by the Prevailing Wage Laws, and if the Total Compensation is $1,000 or more, Consultant and its subconsultants shall fully comply with the Prevailing Wage Laws for their employees and any others to whom such laws are applicable. Consultant and its subconsultants shall also be responsible for any and all violations and fines imposed on them pursuant to the Prevailing Wage Laws. Pursuant to SB 854, which amended the Prevailing Wage Laws, this Agreement would also be subject to compliance monitoring and enforcement by the California Department of Industrial Relations (“DIR”). Beginning April 1, 2015, no consultant or subconsultant may be awarded this Agreement unless registered with the DIR pursuant to Labor Code Section 1725.5. The City will report all necessary agreements to the DIR as required by the Prevailing Wage Laws. Consultant Docusign Envelope ID: ED5F8FA8-769A-42CD-9FCB-1695FC9A130D

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shall make copies of the prevailing rates of per diem wages for each craft, classification or type of worker needed to execute the Services available to interested parties upon request, and shall post copies at the Consultant’s principal place of business and at the Project site. It is most efficient for the Consultant to obtain a copy of the prevailing wages in effect at the commencement of this Agreement from the website of the Division of Labor Statistics and Research of the DIR located at www.dir.ca.gov/dlsr/. In the alternative, Consultant may obtain a copy of the prevailing wages from the City’s Representative. Consultant shall defend, indemnify and hold the City, its elected officials, officers, employees and agents free and harmless from any claim or liability arising out of any failure or alleged failure to comply with the Prevailing Wage Laws.

3.3.6 Apprenticeable Crafts. If the Services are being performed as part of an applicable “public works” or “maintenance” project, as defined by the Prevailing Wage Laws, Consultant shall comply with the provisions of Section 1777.5 of the California Labor Code with respect to the employment of properly registered apprentices upon public works when Consultant employs workmen in an apprenticeable craft or trade. The primary responsibility for compliance with said section for all apprenticeable occupations shall be with Consultant.

3.4 Termination of Agreement.

3.4.1 Grounds for Termination. City may, by written notice to Consultant, terminate the whole or any part of this Agreement at any time and without cause by giving written notice to Consultant of such termination, and specifying the effective date thereof, at least seven (7) days before the effective date of such termination. Upon termination, Consultant shall be compensated only for those Services which have been adequately rendered to City, as well as any authorized reimbursable expenses, and Consultant shall be entitled to no further compensation.

Consultant may not terminate this Agreement except for cause.

3.4.2 Effect of Termination. If this Agreement is terminated as provided herein, City may require Consultant to provide all finished or unfinished Documents and Data and other information of any kind prepared by Consultant in connection with the performance of Services under this Agreement. Consultant shall be required to provide such document and other information within fifteen (15) days of the request.

3.4.3 Additional Services. In the event this Agreement is terminated in whole or in part as provided herein, City may procure, upon such terms and in such manner as it may determine appropriate, services similar to those terminated.

3.5 Ownership of Materials and Confidentiality.

3.5.1 Documents & Data; Licensing of Intellectual Property. This Agreement creates a non-exclusive and perpetual license for City to copy, use, modify, reuse, or sublicense any and all copyrights, designs, and other intellectual property embodied in plans, specifications, studies, drawings, estimates, and other documents or works of authorship fixed in any tangible medium of expression, including but not limited to, physical drawings or data magnetically, electronically or otherwise recorded or stored, which are prepared or caused to be prepared by Docusign Envelope ID: ED5F8FA8-769A-42CD-9FCB-1695FC9A130D

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Consultant under this Agreement (“Documents & Data”). All Documents & Data shall be and remain the property of City, and shall not be used in whole or in substantial part by Consultant on other projects without the City's express written permission. Within thirty (30) days following the completion, suspension, abandonment or termination of this Agreement, Consultant shall provide to City reproducible copies of all Documents & Data, in a form and amount required by City. City reserves the right to select the method of document reproduction and to establish where the reproduction will be accomplished. The reproduction expense shall be borne by City at the actual cost of duplication. In the event of a dispute regarding the amount of compensation to which the Consultant is entitled under the termination provisions of this Agreement, Consultant shall provide all Documents & Data to City upon payment of the undisputed amount. Consultant shall have no right to retain or fail to provide to City any such documents pending resolution of the dispute. In addition, Consultant shall retain copies of all Documents & Data on file for a minimum of five (5) years following completion of the Project, and shall make copies available to City upon the payment of actual reasonable duplication costs. In addition, before destroying the Documents & Data following this retention period, Consultant shall make a reasonable effort to notify City and provide City with the opportunity to obtain the documents.

3.5.2 Subconsultants. Consultant shall require all subconsultants to agree in writing that City is granted a non-exclusive and perpetual license for any Documents & Data the subconsultant prepares under this Agreement. Consultant represents and warrants that Consultant has the legal right to license any and all Documents & Data. Consultant makes no such representation and warranty in regard to Documents & Data which were prepared by design professionals other than Consultant or its subconsultants, or those provided to Consultant by the City.

3.5.3 Right to Use. City shall not be limited in any way in its use or reuse of the Documents and Data or any part of them at any time for purposes of this Project or another project, provided that any such use not within the purposes intended by this Agreement or on a project other than this Project without employing the services of Consultant shall be at City’s sole risk. If City uses or reuses the Documents & Data on any project other than this Project, it shall remove the Consultant’s seal from the Documents & Data and indemnify and hold harmless Consultant and its officers, directors, agents and employees from claims to the extent caused by the negligent use or re- use of the Documents & Data on such other project. Consultant shall be responsible and liable for its Documents & Data, pursuant to the terms of this Agreement, only with respect to the condition of the Documents & Data at the time they are provided to the City upon completion, suspension, abandonment or termination. Consultant shall not be responsible or liable for any revisions to the Documents & Data made by any party other than Consultant, a party for whom the Consultant is legally responsible or liable, or anyone approved by the Consultant.

3.5.4 Indemnification. Consultant shall defend, indemnify and hold the City, its directors, officials, officers, employees, volunteers and agents free and harmless, pursuant to the indemnification provisions of this Agreement, for any alleged infringement of any patent, copyright, trade secret, trade name, trademark, or any other proprietary right of any person or entity in consequence of the use on the Project by City of the Documents & Data, including any method, process, product, or concept specified or depicted.

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3.5.5 Confidentiality. All Documents & Data, either created by or provided to Consultant in connection with the performance of this Agreement, shall be held confidential by Consultant. All Documents & Data shall not, without the prior written consent of City, be used or reproduced by Consultant for any purposes other than the performance of the Services. Consultant shall not disclose, cause or facilitate the disclosure of the Documents & Data to any person or entity not connected with the performance of the Services or the Project. Nothing furnished to Consultant that is otherwise known to Consultant or is generally known, or has become known, to the related industry shall be deemed confidential. Consultant shall not use City’s name or insignia, photographs of the Project, or any publicity pertaining to the Services or the Project in any magazine, trade paper, newspaper, television or radio production or other similar medium without the prior written consent of City.

3.6 General Provisions.

3.6.1 Delivery of Notices. All notices permitted or required under this Agreement shall be given to the respective Parties at the following address, or at such other address as the respective Parties may provide in writing for this purpose:

Consultant:

Express Services, Inc.
d/b/a Express Employment Professionals
555 Queensland Circle, Unit 102
Corona, CA 92879
Attn: Palbinder Badesha
City:

City of Corona
400 South Vicentia Avenue
Corona, CA 92882
Attn: Kim Sitton, Finance Director
Such notice shall be deemed made when personally delivered or when mailed, forty-eight (48) hours after deposit in the U.S. Mail, first class postage prepaid and addressed to the Party at its applicable address. Actual notice shall be deemed adequate notice on the date actual notice occurred, regardless of the method of service.

3.6.2 Indemnification. To the fullest extent permitted by law, Consultant shall defend (with counsel of City’s choosing), indemnify and hold the City, its directors, officials, officers, employees, volunteers and agents free and harmless from any and all claims, demands, causes of action, costs, expenses, liability, loss, damage or injury, in law or equity, to property or persons, including wrongful death, to the extent arising from the willful misconduct or negligent acts, or omissions of Consultant, its officials, officers, employees, subcontractors, consultants or agents in connection with the negligent performance of the Consultant’s Services, the Project or this Agreement, including without limitation the payment of all settlement amounts, expert witness fees and reasonable attorney’s fees and other related costs and expenses. Notwithstanding the foregoing, to the extent Consultant's Services are subject to Civil Code Section 2782.8, the above Docusign Envelope ID: ED5F8FA8-769A-42CD-9FCB-1695FC9A130D

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indemnity shall be limited, to the extent required by Civil Code Section 2782.8, to claims that arise from the negligent acts, or willful misconduct of the Consultant. Consultant’s obligation to indemnify shall survive expiration or termination of this Agreement, and shall not be restricted to insurance proceeds, if any, received by the City, its directors, officials officers, employees, agents, or volunteers.

3.6.3 In no event shall either party be liable for any special, punitive, lost profit, or consequential damages, regardless of the form of action, whether in contract, in tort, including negligence, by statute or under any quasi-contractual theory of liability, even if a party has been advised of the possibility of such damages.

3.6.4 Governing Law; Government Code Claim Compliance. This Agreement shall be governed by the laws of the State of California. Venue shall be in Riverside County. In addition to any and all contract requirements pertaining to notices of and requests for compensation or payment for extra work, disputed work, claims and/or changed conditions, Consultant must comply with the claim procedures set forth in Government Code Sections 900 et seq. prior to filing any lawsuit against the City. Such Government Code claims and any subsequent lawsuit based upon the Government Code claims shall be limited to those matters that remain unresolved after all procedures pertaining to extra work, disputed work, claims, and/or changed conditions have been followed by Consultant. If no such Government Code claim is submitted, or if any prerequisite contractual requirements are not otherwise satisfied as specified herein, Consultant shall be barred from bringing and maintaining a valid lawsuit against the City.

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

3.6.6 City’s Right to Employ Other Consultants. City reserves right to employ other consultants in connection with this Project.

3.6.7 Successors and Assigns. This Agreement shall be binding on the successors and assigns of the Parties.

3.6.7.1 Subconsultants; Assignment or Transfer. Consultant shall not subcontract any portion of the Services required under this Agreement, except as expressly authorized herein, without the prior written approval of the City. Subcontracts, if any, shall include a provision making them subject to all provisions of this Agreement. Consultant shall also not assign, hypothecate or transfer, either directly or by operation of law, this Agreement or any interest herein without the prior written consent of the City. Any attempt to subcontract or take any other action not authorized herein shall be null and void, and any subconsultants, assignees, hypothecates or transferees shall acquire no right or interest by reason of such action.

3.6.8 Construction; References; Captions. Since the Parties or their agents have participated fully in the preparation of this Agreement, the language of this Agreement shall be construed simply, according to its fair meaning, and not strictly for or against any Party. Any term referencing time, days or period for performance shall be deemed calendar days and not work days.

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All references to Consultant include all personnel, employees, agents, and subconsultants of Consultant, except as otherwise specified in this Agreement. All references to City include its elected officials, officers, employees, agents, and volunteers except as otherwise specified in this Agreement. The captions of the various articles and paragraphs are for convenience and ease of reference only, and do not define, limit, augment, or describe the scope, content or intent of this Agreement.

3.6.9 Amendment; Modification. No supplement, modification or amendment of this Agreement shall be binding unless executed in writing and signed by both Parties.

3.6.10 Waiver. No waiver of any default shall constitute a waiver of any other default or breach, whether of the same or other covenant or condition. No waiver, benefit, privilege, or service voluntarily given or performed by a Party shall give the other Party any contractual rights by custom, estoppel or otherwise.

3.6.11 No Third Party Beneficiaries. Except to the extent expressly provided for in Section 3.6.6, there are no intended third party beneficiaries of any right or obligation assumed by the Parties.

3.6.12 Invalidity; Severability. If any portion of this Agreement is declared invalid, illegal, or otherwise unenforceable by a court of competent jurisdiction, the remaining provisions shall continue in full force and effect.

3.6.13 Prohibited Interests. Consultant maintains and warrants that it has not employed nor retained any company or person, other than a bona fide employee working solely for Consultant, to solicit or secure this Agreement. Further, Consultant warrants that it has not paid nor has it agreed to pay any company or person, other than a bona fide employee working solely for Consultant, any fee, commission, percentage, brokerage fee, gift or other consideration contingent upon or resulting from the award or making of this Agreement. Consultant further agrees to file, or shall cause its employees or subconsultants to file, a Statement of Economic Interest with the City’s Filing Officer as required under state law in the performance of the Services. For breach or violation of this warranty, City shall have the right to rescind this Agreement without liability. For the Term of this Agreement, no member, officer or employee of City, during the term of his or her service with City, shall have any direct interest in this Agreement, or obtain any present or anticipated material benefit arising therefrom.

3.6.14 Cooperation; Further Acts. The Parties shall fully cooperate with one another, and shall take any additional acts or sign any additional documents as may be necessary, appropriate or convenient to attain the purposes of this Agreement.

3.6.15 Attorney’s Fees. If either Party commences an action against the other Party, either legal, administrative or otherwise, arising out of or in connection with this Agreement, the prevailing Party in such litigation shall be entitled to have and recover from the losing Party reasonable attorney’s fees and all other costs of such action.

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authority to conduct its business and to execute, deliver, and perform the Agreement. Each Party warrants that the individuals who have signed this Agreement have the legal power, right, and authority to make this Agreement and bind each respective Party.

3.6.17 Counterparts. This Agreement may be signed in counterparts, each of which shall constitute an original.

3.6.18 Entire Agreement. This Agreement contains the entire Agreement of the Parties with respect to the subject matter hereof, and supersedes all prior negotiations, understandings or agreements. This Agreement may only be modified by a writing signed by both Parties.
[SIGNATURES ON NEXT 2 PAGES]
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CITY’S SIGNATURE PAGE FOR

CITY OF CORONA

PROFESSIONAL SERVICES AGREEMENT
WITH EXPRESS SERVICES, INC. D/B/A EXPRESS EMPLOYMENT

PROFESSIONALS
(TEMPORARY PROFESSIONAL STAFFING SERVICES-ERP PROJECT)
IN WITNESS WHEREOF, the Parties have entered into this Agreement as of the date first written above.

CITY OF CORONA
By: _________________________
Kim Sitton
Finance Director
Reviewed By: __________________________
Julie Kennicutt
Budget Manager
Reviewed By: __________________________
Christine Thompson
Accounting Manager
Reviewed By: __________________________
Yasmin Lopez
Purchasing Manager
Attest:
_________________________
Sylvia Edwards, City of Corona, CA
City Clerk
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CONSULTANT’S SIGNATURE PAGE FOR

CITY OF CORONA

PROFESSIONAL SERVICES AGREEMENT
WITH EXPRESS SERVICES, INC. D/B/A EXPRESS EMPLOYMENT

PROFESSIONALS
(TEMPORARY PROFESSIONAL STAFFING SERVICES-ERP PROJECT)
IN WITNESS WHEREOF, the Parties have entered into this Agreement as of the date first written above.

EXPRESS SERVICES, INC.

D/B/A EXPRESS EMPLOYMENT PROFESSIONALS
a Colorado corporation
By: _________________________
Palbinder Badesha
Franchise Owner
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EXHIBIT “A”

SCOPE OF SERVICES
Consultant promises and agrees to furnish to the City all labor, materials, tools, equipment, services, and incidental and customary work necessary to fully and adequately supply the professional temporary staffing and consulting services necessary for the Project. The Services are more particularly described herein.

City is responsible to (i) properly supervise Consultant’s personnel performing the work and be responsible for City’s business operations, products, services, and intellectual property; and (ii) properly supervise, control, and safeguard its premises, processes, or systems. City shall not allow Consultant’s personnel to (i) have access to unattended premises or the care, custody, or control of cash, checks, credit card numbers, ATM bank cards, negotiables, confidential information, trade secrets, or other valuable property or (ii) operate a motor vehicle, forklift, or any other motorized equipment.

Job Description
 Purchasing Assistant (X2)
 Accounting Technician
The temporary staff offered by Consultant’s firm must meet or exceed the minimum requirements of the position. Proof may be required at the option of the City.

Consultant’s assigned temporary staff member may, at the City’s reasonable discretion and with prior notice, be required to perform the work under the position remotely (from home) or at City Hall. Consultant’s staff member will be responsible for providing their own computer with internet access when working remote. These positions are generally required to work onsite at Corona City Hall.

Hours of Work
Standard hours of operation at the City of Corona City Hall are Monday-Thursday: 7:00 a.m. - 6:00 p.m. Hours may vary according to need and assignment.

Requested Lead Time
Consultant shall provide a temporary employee to the City with a one day notice on a routine basis.

Usage Reporting
Consultant shall submit a written quarterly report to the Finance Department showing the category, number of hours billed, and dollar amounts for each of the sales made to the City for that particular reporting period. These reports shall be due no later than thirty days following the specified period. If the Consultant fails to provide such reports in a timely manner, this Agreement shall be subject to termination.

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New Job Descriptions
New job descriptions may be added after the Agreement is awarded. These job descriptions shall be mutually agreed upon by the City and the Consultant and shall be discounted at the current contract discount rate.

Specific Individual Request
Occasionally, a City department may request a specific individual for a particular assignment. Consultant will be expected to make every effort to comply.

Invoicing
All invoices must reflect the following information:

1. Purchase Order Number

2. Temporary Employee’s Name

3. Temporary Employee’s Classification

4. Department Assigned To For Work

5. Total Hours and Period Worked

6. Bill Rate Per Hour

7. Extended Total
Temporary Staff Qualifications
Each temporary employee referred for placement with the City must meet the following minimum qualifications:

A. Experience: Must meet the minimum qualifications including any education, certifications, or specialized training requirements to competently perform the requirements of the position.

B. Review of Qualifications: Must provide written qualifications of temporary staff for review and acceptance by the City of Corona Finance Department prior to placement.

C. Driver’s License: Valid California, Class C Driver’s License is required before placement for positions that may require driving on City business or operating a City owned vehicle.

Hiring Criteria
All temporary staff assigned to any City of Corona department must meet all of the following hiring criteria and all appropriate documentation must be submitted to the City of Corona Human Resources Department for approval prior to placement:

A. Employment Eligibility Verification: A completed I-9 form must be processed and be available on file with the Consultant. Employers are responsible for verifying the identity and authorization of each new employee (citizen or non-citizen) to work in the United States.

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and/or alcohol are allowed.

Hiring of Consultant’s associates and/or subcontractors City agrees that each of Consultant’s associates and/or sub contractors will only be able to obtain a direct contract or professional services agreement with the City, only after the expiration of the contract or professional services agreement with Consultant AND only after 1 year from the expiration date of the contract or professional services agreement with Consultant. City agrees to hire one of Consultant’s associates and/or sub contractors as a full time, permanent, fully benefited employee of the City, only after City has performed a recruitment AND the associate and/or sub contractor has billed 960 hours to the City. If City employs Consultant’s associates and/or sub contractors through another temporary service or staffing agency, City agrees to pay a fee of 10% of the associate and/or sub contractor’s annualized wages based on the hourly rate charged, to Consultant.

Purchasing Assistant – Essential Duties and Responsibilities  Provides administrative assistance in the City’s purchasing and procurement programs, including assisting with purchasing a wide variety of services, materials, supplies, and equipment.
 Sources potential vendors utilizing a variety of resources; ensure procurement policies and purchasing practices are being followed; performs product research as needed.  Reviews, examines, and processes routine requisitions, purchase orders, and other related documents; collaborates with accounts payable and other departments; follows-up on completing and receiving outstanding purchase orders.
 Obtains and prepares quote comparisons for simple material purchases.  Researches potential vendors for different services, materials, supplies, and equipment.  Updates internal databases as needed.
 Processes data entry for purchase orders assigned.
 Routes and tracks Agreement and Amendments; following up with internal and external stakeholders.
 Communicates with staff, and vendors in order to resolve problems and issues; ensures vendor requirements are in compliance.
 Reviews simple requisitions to ensure compliance with regulations.  Performs special administrative projects, as assigned.  Complies with City and mandated safety rules, regulations, and protocols.  Performs other duties as assigned.

Accounting Technician – Essential Duties and Responsibilities  Review, match, and verify invoices against purchase orders or receipts; enter data into the financial accounting system; and prepare checks for mailing, ensuring payments are processed by due dates.
 Assists with balancing and reconciling vendor statements to payments made; batches and processes monthly invoice payments; prepares and processes vendor payment claims forms; sets up new accounts, calculates and processes billing adjustments.

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 Assists vendors, departments, and employees by providing answers and information regarding specific account information, discrepancies, general accounting procedures, and/or department specific issues and problems; researches issues regarding specific transactions.
 Review, match, and verify invoices against purchase orders or receipts; enter data into the financial accounting system; and prepare checks for mailing, ensuring payments are processed by due dates
 Review monthly vendor statements, reconcile any outstanding invoices, and work with vendors to correct billing errors or obtain missing invoices  Performs accounts payable and/or accounts receivable processing of invoices and auditing of batches.
 Applies a variety of database, spreadsheet, word processing, and graphics software programs and functions for departmental and division reports.  Performs a variety of clerical accounting duties in support of accounts payable, accounts receivable, and other accounting functions; tracks, reviews, and follows up on processed billings. Review invoices to verify the accuracy of vendor information, amounts, and account codes assigned.
 Plans, organizes, coordinates, and evaluates the effectiveness of work processes, systems, and procedures to achieve efficiency and effectiveness in work standards; implements and utilizes various methods to analyze, manipulate, store, and retrieve a variety of department related data.
 Observes and complies with City and mandated safety rules, regulations, and protocols.  Performs other duties as assigned.

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EXHIBIT “B”

SCHEDULE OF SERVICES
Consultant shall complete the Services within the Term of this Agreement and shall meet any other reasonable schedules and deadlines established by City’s Representative.

Hours of Work
Standard hours of operation at the City of Corona City Hall are Monday-Thursday: 7:00 a.m. - 6:00 p.m. Hours may vary according to need and assignment.

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EXHIBIT “C”

COMPENSATION
Consultant shall receive compensation, including authorized reimbursements, for all Services rendered under this Agreement at the rates set forth herein.

RATE TABLE
Description City Bill Hourly Rate
Purchasing Assistant $35
Accounting Technician $38
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CITY OF CORONA

PROFESSIONAL SERVICES AGREEMENT

WITH THERESA LEE CONSULTING, LLC
(TEMPORARY PROFESSIONAL STAFFING SERVICES – SUPPORT STAFF FOR

WORKDAY ERP PROJECT)

1. PARTIES AND DATE.

This Agreement is made and entered into this _________________________, 2024 (“Effective Date”) by and between the City of Corona, a municipal corporation organized under the laws of the State of California with its principal place of business at 400 South Vicentia Avenue, Corona, California 92882 (“City”) and Theresa Lee Consulting, LLC, a limited liability company with its principal place of business at 1905 Grasscreek Drive, San Dimas, California 91773 (“Consultant”). City and Consultant are sometimes individually referred to as “Party” and collectively as “Parties” in this Agreement.

2. RECITALS.

2.1 Consultant.

Consultant desires to perform and assume responsibility for the provision of certain professional services required by the City on the terms and conditions set forth in this Agreement.

Consultant represents that it is experienced in providing temporary professional staffing and consulting services to public clients, is licensed in the State of California, and is familiar with the plans of City.

2.2 Project.

City desires to engage Consultant to render such services for the Temporary professional staffing services – support staff for workday ERP project (“Project”) as set forth in this Agreement.

3. TERMS.

3.1 Scope of Services and Term.

3.1.1 General Scope of Services. Consultant promises and agrees to furnish to the City all labor, materials, tools, equipment, services, and incidental and customary work necessary to fully and adequately supply the professional temporary professional staffing and consulting services for the Project (“Services”). The Services are more particularly described in Exhibit “A” attached hereto and incorporated herein by reference. All Services shall be subject to, and performed in accordance with, this Agreement, the exhibits attached hereto and incorporated herein by reference, and all applicable local, state and federal laws, rules, and regulations.

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3.1.2 Term. The term of this Agreement shall be from
______________________,2024 to June 30, 2026 (“Term”), unless earlier terminated as provided herein. Consultant shall complete the Services within the Term of this Agreement and shall meet any other established schedules and deadlines. The Parties may, by mutual, written consent, extend the Term of this Agreement one or more times by executing a written amendment pursuant to Section 3.6.8 below (each a “Renewal Term”). The terms “Term” and “Renewal Term” may sometimes be generally and collectively referred to as “Term” in this Agreement.

3.2 Responsibilities of Consultant.

3.2.1 Control and Payment of Subordinates; Independent Contractor. The Services shall be performed by Consultant or under its supervision. Consultant will determine the means, methods and details of performing the Services subject to the requirements of this Agreement. City retains Consultant on an independent contractor basis and not as an employee.

Consultant retains the right to perform similar or different services for others during the Term of this Agreement. Any additional personnel performing the Services under this Agreement on behalf of Consultant shall also not be employees of City and shall at all times be under Consultant’s exclusive direction and control. Consultant shall pay all wages, salaries, and other amounts due such personnel in connection with their performance of Services under this Agreement and as required by law. Consultant shall be responsible for all reports and obligations respecting such additional personnel, including, but not limited to: social security taxes, income tax withholding, unemployment insurance, disability insurance, and workers’ compensation insurance.

3.2.2 Schedule of Services. Consultant shall perform the Services within the Term of this Agreement, in accordance with the Schedule of Services set forth in Exhibit “B” attached hereto and incorporated herein by reference, and in accordance with any other completion schedule or milestones which may be separately agreed upon in writing by the Parties. Consultant represents that it has the professional and technical personnel required to perform the Services in conformance with such conditions. In order to facilitate Consultant’s conformance with the Schedule, City shall respond to Consultant’s submittals in a timely manner. Upon request of City, Consultant shall provide a more detailed schedule of anticipated performance to meet the Schedule of Services.

3.2.3 Conformance to Applicable Requirements. All Services performed by Consultant shall be subject to the approval of City.

3.2.4 Substitution of Key Personnel. Consultant has represented to City that certain key personnel will perform and coordinate the Services under this Agreement. Should one or more of such personnel become unavailable, Consultant may substitute other personnel of at least equal competence upon written approval of City. In the event that City and Consultant cannot agree as to the substitution of key personnel, City shall be entitled to terminate this Agreement for cause. As discussed below, any personnel who fail or refuse to perform the Services in a manner acceptable to the City, or who are determined by the City to be uncooperative, incompetent, a threat to the adequate or timely completion of the Project or a threat to the safety of persons or property, shall be promptly removed from the Project by the Consultant at the request of the City.

The key personnel for performance of this Agreement are as follows Theresa Lee, Owner.

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